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U.S. limited liability companies (LLCs) have become the preferred business entity in many situations because their members get the best of both worlds: legal liability protection while being taxed in the United States as a partnership. But what are the global tax implications for LLC members who are not U.S. residents?
These issues were discussed in the August 2011 issue of The Tax Adviser 1 in light of a 2010 decision by the United Kingdom's First Tier Tribunal (Tax) that a U.K. resident was entitled to a U.K. income tax credit for U.S. tax paid on distributions from a U.S. LLC of which he was a member. 2 As noted in that article, Her Majesty's Revenue and Customs (HMRC) planned to appeal the decision. In a win for HMRC, the decision has now been overturned in the Upper Tribunal Tax and Chancery Chamber. 3
Swift Case Decision
The main issue of the case was whether double-taxation relief was available, i.e., was a U.K. taxpayer, George Anson, liable for U.K. tax based on his share of profits from the U.S. LLC or on the equivalent of a dividend?
Anson, a U.K. resident and ordinarily resident, invested in a Delaware LLC, HarbourVest Partners LLC. The LLC distributed all profits to the members quarterly, withheld appropriate U.S. taxes, and filed U.S. tax returns. Anson reported the income as partnership income on his U.K. personal tax return and claimed foreign tax credits for the U.S. taxes withheld.
HMRC disagreed with the taxpayer's position and sought to disallow the tax relief for the U.S. tax paid. HMRC's position was that, under English law, the LLC should be treated as "opaque" (i.e., a corporation) and Anson should not be entitled to double-taxation relief. In effect, when a U.S. LLC distributes cash to a U.K. member, it is deemed a dividend for U.K. tax purposes and taxed accordingly; HMRC deems U.S. tax withheld as a tax paid by the corporation and not creditable on the U.K. taxpayer's return. 4
The First Tier Tribunal stated that it preferred to apply Article 23(2)(a) of the 1975 United Kingdom–United States income tax treaty, "United States tax payable . . . shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits or income by reference to which the United States tax is computed" (emphasis added), as opposed to looking at whether the LLC was transparent versus opaque.
In the First Tier Tribunal, the two parties' experts analyzed a six-question test from HMRC Tax Bulletin 39 (February 1999), which HMRC uses to help with foreign entity classification. They agreed on four of the questions but disagreed on the answers to two:
- Does the entity issue share capital or something else that serves the same function as share capital?
- Are the persons who have an interest in the entity entitled to share in its profits as they arise; or does the amount of profits to which they are entitled depend on a decision of the entity or its members, after the period in which the profits have arisen, to make a distribution of its profits? 5
With respect to the "share capital" issue, the tribunal found:
Our findings of fact in the light of this evidence in relationship to the membership interest in [the LLC] is that it is not similar to share capital but something more similar to partnership capital of an English partnership, the transfer of which requires the consent of all the partners but the economic benefits can be transferred without consent and without the transferee becoming a partner (s. 31 of the Partnership Act 1890).
This conclusion would imply that the LLC was more transparent than opaque.
With respect to the "profits arising" issue, the First Tier Tribunal indicated that it preferred the taxpayer's argument that the LLC operating agreement allocated profit to the members as it arose, and it rejected an argument by HRMC that "profits did not belong to the members." The tribunal concluded that "our finding of fact in the light of the terms of the LLC Operating Agreement and the views of the experts is that the members of [the LLC] have an interest in the profits as they arise."
HMRC did argue that the "source of the income" should be examined, but the First Tier Tribunal preferred to concentrate on "whether the income belongs to the Appellant [Anson] as it arises, that is to say does the Appellant have a right to that income immediately it arises?" It concluded that he did and that Anson was entitled to double-tax relief.
The tribunal summed up its decision as follows:
[The LLC] stands somewhere between a Scots partnership and a UK company, having the partnership characteristics of the members being entitled to profits as they arise and owning an interest comparable to that of a partnership interest, and the corporate characteristics of carrying on its own business without liability on the members and there being some separation between Managing Members and other members falling short of the distinction between members and directors. Since we have to put it on one side of that dividing line we consider that it is on the partnership side particularly in relation to its income.
The factor we are mainly concerned with in relation to the Treaty is whether the profits belong to the members as they arise. We have concluded that this is the effect of the LLC Operating Agreement and the [Delaware LLC] Act. Accordingly the Appellant is taxed on the same income in both countries and is entitled to double taxation relief under the Treaty for the Federal tax.
Upper Tribunal Appeal
The appeal in the Upper Tribunal Tax and Chancery Chamber was heard in front of Mr. Justice Mann, who specifically stated that he was going to consider and rule only on the double-taxation point. Mann stated, "The question in this case is whether or not income on which the two sets of tax has been charged falls within those words [from Article 23(2)(a), 'any United Kingdom tax computed by reference to the same profits or income by reference to which the United States tax is computed']. The question is whether UK tax is computed by reference to the same profits or income as the US tax."
Opposing Arguments on Appeal
HMRC argued that the First Tier Tribunal had misanalyzed the effect of the LLC agreement. The tribunal had found that Anson was entitled to the profits in a proprietary sense, which was conceptually wrong, as it was the LLC that owned all the assets of the business. HMRC argued that the only thing owned by Anson was a contractual right to an equivalent of the profits. Therefore, in no meaningful sense (proprietary or otherwise) was Anson entitled to profits as they arose. HMRC argued that "the profits were at all times owned by LLC."
The issue to be determined was the source of the taxed income. For U.S. tax purposes, the source was the trade of the LLC, which under U.S. tax law is attributed to the members of the LLC for tax purposes. For U.K. tax purposes, the source of the income was the LLC agreement, with the effect that U.K. and U.S. tax were not computed by reference to the same profits and income.
Anson countered that the tribunal had found a contractual, not proprietary, entitlement to profits. Thus, the First Tier Tribunal had been right to conclude that the entitlement to profits arose as profits arose, as no third-party act was required to give rise to that entitlement (as compared with when a dividend is declared). Thus Anson was entitled to profits as they arose, which meant that he was taxed on the same profits or income in the United Kingdom and the United States and thus was eligible for double-tax relief.
In light of that argument, HMRC proposed another argument that would prevent Anson from claiming double-tax relief. HMRC argued that Anson's rights to have part of the profits credited to his capital account were not such as to trigger a charge to U.K. tax. U.K. tax was only payable on a distribution, not a crediting, and it followed that he would be taxed on different profits or income in the United Kingdom, compared with in the United States. The mere allocation would not be a taxable event in the United Kingdom, and thus the source of the U.K. income would be different, i.e., it would be the LLC agreement.
Was the Right to the Profits Proprietary or Contractual?
Mann highlighted that determining whether the right to the profits was pro prietary or contractual was crucial to determining whether double-tax relief was available to Anson. The First Tier Tribunal had found that a "limited liability company interest" is defined by Delaware statute as "a member's share of the profits and losses of a limited liability company and a member's right to receive distributions of the limited liability company's assets." The First Tier Tribunal had said, "This implies that the members have a share in the profits." Mann stated that this "suggests a move into proprietorship territory."
Leaning further toward the proprietorship territory, the First Tier Tribunal had observed, "The fact that the book profit is allocated (and the reallocations are made) 'at least as often as annually' might indicate that the profits must belong to the LLC until the allocation is carried out. We do not consider that this is the case in the light of s.18-503 of the [Delaware LLC] Act which does not contemplate the possibility."
Mann commented that on the face of it, this observation is wrong. Delaware Code Section 18-503 provides that "[t]he profits and losses of a limited liability company shall be allocated among the members, and among classes or groups of members, in the manner provided in a limited liability agreement." Section 18-503 does not speak to ownership of profits; it talks about allocation. Mann also noted that the tribunal had used the word "belong," which would imply that it had meant ownership in some form.
Both parties disagreed about the meaning of the distribution policy in the LLC agreement, but Mann stated that their dispute went more to the mechanism or timing of the profits, as opposed to whether Anson or the LLC owned them. Mann noted that the tribunal had observed that HMRC's expert's "reason for saying that the profits did not belong to the members was that the profits allocated to the capital accounts remain subject to the risks of the business and constitute part of the assets of the LLC," which would seem to indicate that the LLC owned the profits.
However, the First Tier Tribunal had further noted that if the profits belonged to the LLC, there was no mechanism to transfer them from the LLC to Anson, as there would be in the corporation/dividend scenario. So the tribunal found that the profits did belong to the members. Although the tribunal had acknowledged that the assets belonged to the LLC until a distribution was actually made, "we do not consider that this means that the profits do not belong to the members."
Was the First Tier Tribunal's Finding Correct?
Mann stated that he believed the First Tier Tribunal considered that the profits belonged to the members in a proprietary sense. He stated that there was nothing in the First Tier Tribunal's findings that would justify its conclusion that Anson had any form of proprietary entitlement to the profits. Mann went on to say that, pursuant to the six-factor test, the LLC had its own identity, conducted its own business, owned its own assets, etc. Therefore, if the tribunal based its reasoning on these findings, the proprietary-interest theory that the profits belonged to the members was flawed.
Mann further asked, if the members did not have a proprietary interest in the assets and liabilities of the LLC, how could they have a proprietary interest in its profits, which are not something that one can own as an asset? How can someone own the profits if he or she does not own the assets? Therefore, he expounded, the profits could not "belong" to Anson as the tribunal had implied, and its decision had to be reconsidered.
The "Profits as They Arise" Question
A huge amount of weight was given to the "profits as they arise" question in this case. Anson conceded that if he were not entitled to the profits as they arose, then he would not receive the tax credit. He summarized HMRC's position as being that if Anson were entitled to the profits as they arose, then Anson would get double-tax relief. The answer to the "profits as they arise" question was thus capable of determining the case because it answered the question, "Are the profits that are taxed in the United Kingdom the same as the profits that are taxed in the United States?"
Whether Anson was entitled to the benefits of double-tax relief under the treaty would have some bearing on whether the LLC was deemed to be transparent or opaque. Anson did not seek to argue that the method of U.S. taxation of LLCs by itself did not render the U.K. tax as "computed by reference to the same profits or income" for the purposes of the treaty. Therefore, determining Anson's entitlement to the profits of the LLC remained crucial to the final decision.
With respect to the phrase "profits as they arise," Mann asked, "Whose profits are they?" To find the answer, he analyzed various findings in the Memec plc case 6 and concluded that a proprietary right in the underlying property is a very significant factor in determining whether one has a proprietary right to the profits as they arise.
Mann then asked whether Anson had a share in the profits in any relevant sense. Mann referred to the questions, tests, and conclusions in the Memec case and stated, "It is the facts underlying transparency that bring about an equivalence of the profits for the purposes of the double taxation test."
Upper Tier Tribunal's Holding
After taking into consideration the proprietary-right arguments and the transparency issue discussed in the Memec case, Mann came to three conclusions:
1. The United States and the United Kingdom taxed different things.
When approached in that way it seems to me to be clear that what Mr. Anson was taxed on was not the same profits that were taxed in the United States. What was taxed in the United States were in law, reality and substance the profits of LLC, albeit attributed to the members for taxation purposes (by election). Although the members were entitled to moneys which could be viewed as the monetary equivalent of the profits of the company (because that would be the result of the calculations and al locations in relation to their capital accounts) what they received was not the same thing. It was a contractual entitlement to money, like plc's interest in the silent partnership in Memec .
2. Anson had no proprietary right in LLC profits.
[A] proprietary right in the underlying assets seems to me to be a crucial factor in the inquiry, and Mr. Anson had none. I find it difficult to envisage any case of transparency where there is no such right, but whether or not that is possible, the absence in this case is fatal to the taxpayer's case. LLC owns everything; it pays out to its members an aggregate sum of money which can be seen to be the monetary equivalent of its profits. . . . But the profits were the LLC's and the contractual obligation to credit and distribute did not make them the members', at least for English tax purposes. The position of the members is nothing like the position of an English partner, and I respectfully disagree with the Tribunal in its finding . . . that the members have interests akin to the interests of a Scottish partner. The interest of the members is not comparable to the interests of Scottish partners because they do not have an interest in the assets of the LLC.
3. The LLC was not transparent.
I therefore find that the LLC is not transparent; the members . . . do not have an interest in the profits of the LLC in any meaningful sense; and that therefore the profits on which tax has been paid in the US are the profits of the LLC. Mr. Anson is taxed [in the United Kingdom] on something different—his distributions from (or entitlement under) the LLC agreement. They are two different sources. . . . The double taxation treaty test is therefore not fulfilled.
This issue is not only between the United Kingdom and United States. Many countries struggle with classifying U.S. LLCs' profits under their own domestic tax statutes. From a U.K. perspective, a U.K. citizen and resident who invests in a U.S. LLC in his or her personal name is going to be subject to double taxation. It may make sense to invest in the U.S. LLC via a U.S. partnership or some form of corporate entity. But at the end of the day, every situation is unique, and tax advisers will have to evaluate with their clients their particular tax situation to see what works.
1Whittall, "When Is a U.S. LLC a Partnership for U.S. and U.K. Tax Purposes?" 42 The Tax Adviser 508 (August 2011).
2Swift v. HMRC, [2010] UKFTT 88 (T.C. 2010).
3HMRC v. Anson, [2011] FTC/39/2010 (TCC 2011). The case name was changed because when the First Tier Tribunal's decision was published, the court did not use the parties' real names, to protect the LLC's financial information from its competitors. The appeal uses the parties' actual names.
4 See Inland Revenue Tax Bulletin 29, "UK/US Double Taxation Convention—US Limited Liability Companies (LLCs)" (June 2007).
5Inland Revenue Tax Bulletin 39, "Entity Classification," p. 627 (February 1999).
6Memec plc v. Inland Rev. Comm'rs, [1998] BTC 251, [1998] STC 754 (Court of Appeal).
Rob Whittall is with Dyke Yaxley LLC in Cleveland. For more information, contact Mr. Whittall at firstname.lastname@example.com.


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The use of drones as a 'pillar' of military policy raises significant strategic, legal and ethical questions, warns a high-level panel of military and foreign policy experts.
Lauren McCauley / Common Dreams
The embrace of killer drones by the United States government is likely to increase anti-U.S. sentiment, erode national sovereignty and trigger a "slippery slope" into endless war, a prominent military and intelligence panel warned in a new report published Thursday.
Recommendations and Report of the Task Force on United States Drone Policy (pdf) is the result of a year-long study by a high-level task force of military, intelligence and foreign policy experts assembled by the nonpartisan Stimson Center.
In the report, the panel warns that the proliferation of killer drones as a "pillar of U.S. counterterrorism strategy" has enabled policies that "likely would not have been adopted in the absence of UAVs [Unmanned Aerial Vehicles]," particularly the "extraordinarily broad" interpretation of the Authorization for Use of Military Force, or AUMF.
Echoing the concerns of many anti-war groups, the panel notes that the increasing use of lethal drones "may create a slippery slope leading to continual or wider wars."
The report continues:
The seemingly low-risk and low-cost missions enabled by UAV technologies may encourage the United States to fly such missions more often, pursuing targets with UAVs that would be deemed not worth pursuing if manned aircraft or special operation forces had to be put at risk.
UAVs also create an escalation risk insofar as they may lower the bar to enter a conflict, without increasing the likelihood of a satisfactory outcome.
The report argues that the use of drones in an "unprecedented and expanding way" raises significant strategic, legal and ethical questions.
Among the strategic risks, the group argues that "blowback" from civilian casualties may "increase anti-U.S. sentiment and become a potent recruiting tool for terrorist organizations."
"There is no indication that a U.S. strategy to destroy Al Qaeda has curbed the rise of Sunni Islamic extremism, deterred the establishment of Shia Islamic extremist groups or advanced long-term U.S. security interests."
Further, the panel says that the United States' unilateral targeting of individuals in foreign sovereign states "may encourage other states to follow suit with their own military platforms or commercial entities."
Citing the failure on the part of the American government to carry out a thorough analysis weighing the costs and benefits of continuing their drone war, the report concedes: "There is no indication that a U.S. strategy to destroy Al Qaeda has curbed the rise of Sunni Islamic extremism, deterred the establishment of Shia Islamic extremist groups or advanced long-term U.S. security interests."
Despite this, and the panel's criticisms regarding the U.S. government's lack of transparency and the risks inherent in the use of drones, the report concludes on the assumption that killer drones will continue to be a fundamental tool in military operations.
Thus, the panel issued the below list of recommendations, quoted from the report, to shape and guide U.S. drone policy:
- Conduct a strategic review of the role of lethal UAVs in targeted counterterrorism strikes;
- Improve transparency in targeted UAV strikes;
- Transfer general responsibility for carrying out lethal UAV strikes from the CIA to the military;
- Develop more robust oversight and accountability mechanisms for targeted strikes outside of hot battlefields;
- Foster the development of appropriate international norms for the use of lethal force outside traditional battlefields;
- Assess UAV-related technological developments and likely future trends, and create an interagency research and development strategy geared toward advancing US national security interests in a manner consistent with US values;
- Review and reform UAV-related export control rules and FAA rules, with a view to minimizing unnecessary regulatory burdens on the development of the US UAV industry, while still safeguarding US national security interests and ensuring responsible UAV development and use; and
- Accelerate the FAA's efforts to meet the requirements of the 2012 FAA Reauthorization Bill.
Responding to the report's release, Steve Vladeck, co-editor in chief of the Just Security blog, who was part of one of the "working groups" that gave informal advice to the task force, wrote: "Folks won't necessarily agree with all of its recommendations (or believe that they go far enough), but given the Task Force's bipartisan, high-level composition, its recommendations will be ignored at its readers' peril."

subset: commoncrawl


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At the 8 ½-mile mark, Jim Campbell is at the head of the pack, in control of the race. The two-time defending champion has every reason to be confident—he knows the course inside and out, he owns the most time-tested vehicle and he still has a few tricks to pull out, including a parasail, which on this windy day could be a potent weapon. But when he grabs his remote control to adjust the speed, Campbell, his boat and its cargo—400 pounds of lead-acid batteries—suddenly stop. "I think my nylon gear picked up static when rubbing against the plastic hull of the canoe and my electronics died," he says. Campbell does the only thing he can—he whips out his emergency jumpers and charges 12 volts back into both of his motors. Then he adjusts his speed, dropping from about 4 knots (4.5 mph) to just less than 3 knots (3.3 mph). The race is no longer a sure win.
The Wye Island Marathon is located on the east side of the Bay Bridge by St. Michael's, Maryland, where the Wye River meets the Chesapeake Bay. It began in 2001 as a place for Campbell to show off his eCanoe, a small boat he designed that runs on lead-acid batteries and has patented dual steerable motors for slow speeds. Campbell first built the boat for practical reasons: "My shoulders and arms aren't what they used to be," he says, "so I looked [into developing] electric power for small boats and canoes." Eventually, Campbell turned his hobby into a business—eCanoe now sells electric boat parts like fused battery jumpers, DC extension cables, motor mounts and rails that hold batteries to the boat to electric boat enthusiasts. The market for such parts is exceedingly small, but growing, Campbell says. Still, he does not expect to quit his day job practicing medicine anytime soon.
View Wye River Marathon in a larger map
More From Popular Mechanics
In the first year of the race, there were only a handful of entrants. Since then, the race—which goes from St. Michaels, Md., around Wye Island and back again—hasn't attracted much more attention. "It's backwater at the moment," Campbell says. There's one predominant reason for the race's slow growth: Captaining an all-electric boat for 23.82 miles without a charge is a serious DIY challenge. "That's why it's called a marathon," Campbell says. "If you can finish, it's a feather in your cap."
In this year's race, held on October 2, high waves, winds and technical difficulties kept two of the four entrants from ever leaving shore. The other two were left fighting just to finish.
This year, Charlie Iliff wasn't in it for the feather—he was out for the record-breaking win. Iliff's ICE ElectroShell holds the course record at 2 hours 25 minutes 47 seconds, a speed that earned his boat its own "extreme" class in 2007. The ElectroShell is a modified eight-man rowing monohull that has twelve 65-pound, 6-volt, deep-cycle batteries arranged in two 36-volt banks. The engine has a rated input of about 4.5 kilowatts, or 6 horsepower. The top speed of the 58-foot-long, 1200-pound boat would beat a world-class, eight-man rowing team. When it set the course record, its average speed was nearly 8 knots (9 mph); a new arrangement of the motor and batteries had it topping out at 14.4 knots (nearly 17 mph).
Just a week before race day, the ElectroShell team ran into problems. While testing the new setup, the shell rolled violently—"first one way, then the other," Iliff says. "We found that it had broken two small steering links, allowing the lower unit to go all the way around while turning the prop." They replaced the broken parts and got it going again, but the handling suffered. "The main problem was that the motor is attached to the boat, thus it tries to turn the lower unit against the steering system," Iliff says. "We reinforced obvious weak spots in the steering system and I decided to try to race," he says. This was "not a great decision."
On race day, the team installed the 12 batteries, taped their water-resistant covers closed and hauled the loaded boat into the water. At that point, Iliff accidentally put the boat into forward gear with the throttle open. "It immediately broke the remaining weak link in the steering, drove the steering arm into the steering stop that we had installed an hour before, and violently rolled to the right until green water entered the driver compartment," he says. "Subsequent tests showed it too crippled to repair, not to mention electricity going around wherever it pleased—sitting in the seat and touching the hull resulted in a tingle."
Rowing shells are not designed to excel in the two-foot swells that were rolling on the open part of the course on race day (the ElectroShell enjoyed relatively calm waters when it set the speed record)—but, then again, they're not made to glide with a propeller, either. Iliff noted the obstacle that ultimately thwarted him from reaching the starting line this year was actually the result of compounding problems. "One was an engineering mistake, and the other operator error," Iliff says. "Since I was both the engineer and the operator, try as I might I haven't found anyone else to blame."
After the temporary electrical setback, Campbell cruises into the lead once again, maintaining a steady three knots as he rounds Wye Island. But he is not alone. By the time Campbell regained power, Jay Bliss from St. Augustine, Fla., caught up and positioned himself just behind Campbell, where he proceeded to shadow him for miles. Bliss is a competitor to worry about. The retired English teacher and life-long tinkerer has been building boats since he was nine or ten years old. His electric racer is a 16-foot-long craft called Elektra. The boat has a long narrow bow ("It's what I call a 1920s destroyer bow," Bliss says) that slopes down and forward from the gunnels with a wood finish as well as a low freeboard, for the possibility of severe weather. Inside, Elektra is minimalist—Bliss carries no gear, not even a seat—which makes the boat extremely lightweight.
But it is the engine that will ultimately give him an edge in the race. To power Elektra, Bliss went to a local automotive recycler and bought a full battery pack from a 2007 Prius, which provides him with "astonishingly high voltage," Bliss says. The 168 cells of the Prius battery rig put out 270 volts. Bliss uses a DC switching power supply that converts 260 volts to 27 volts, which runs a 24-volt standard trolling motor. "Because the Prius automobile is not 100 percent electric," Bliss says, "I wanted to let it rest periodically." To do this, he carries a couple of Wal-Mart batteries and physically switches the power source every hour.
Bliss continues to trail Campbell as they enter the last, rough four miles of open water. Two-foot waves, 17.4 knot (20 mph) headwinds and plenty of splash pounds the two men as they motor along into the race's fifth consecutive hour. ("A day later, I was rerunning the race in my dreams and the boat went down in the water and we never came up," Bliss says. "One of those two-foot waves became a three-foot wave.") With one mile to go, Bliss opens up, showing off the high voltage in his Prius battery. He soon overtakes Campbell and slowly lengthens his lead. Campbell's eCanoe has nothing left to give.
In the end, Bliss wins the race at 5 hours and 50 minutes by about 200 yards, making this one of the closest races in Wye Island Marathon history. "We could have beat him if the electronics had stayed with us," Campbell says. But if Campbell and Bliss are expecting a rematch next year, it is unlikely they will be the only competitors. "I suspect next year there will be a lot of nice advances in outrunner and in-runner motors," Bliss says. "That will provide more horsepower and more efficiency." Electric boat marathoning is, after all, a nascent racing league where a little innovative DIYing can dominate over established design.


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After a morning filled with speculation and buzz, we finally know when we're getting Microsoft's next-generation video game console. The Xbox One is scheduled to hit store shelves on November 22, with a previously announced price of $500.
Previous rumors ran the gamut, pegging the date as early as November 8, though the smart money as pointing to a late November release. The pre-release saga of the Xbox One has been one hell of a roller-coaster ride, with policy reversals and changes that seemingly came every week. But, with a retail timeframe firmly set, the battle for bragging rights moves to the place that matters most: storefronts.
UPDATE: the official announcement from Microsoft is right here. The November 22 date applies to 13 regional markets—Australia, Austria, Brazil, Canada, France, Germany, Ireland, Italy, Mexico, New Zealand, Spain, UK, and USA—with more to follow in 2014.
So, after all the ups and downs, are you planning to get an Xbox One in November? A PS4, which comes out on November 15? Both? Sound off in the comments below.


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BALTIMORE -- A seven goal second quarter and stellar defense led No. 2 Limestone (19-1, 4-0 CC) back to the top of the lacrosse world as they defeated No. 7 LIU Post (11-6, 6-2 ECC) 12-6 to claim its third NCAA Division II national championship on Sunday. The Saints won their two previous titles in 2000 and '02
"What an honor to be here," head coach J.B. Clarke said. "We talked a lot about in the past week about what being here on Memorial Day weekend really means. Our team played really tough today for a long time and that's what we asked them to do. It's a very unselfish team, truly a team this year".
Sophomore attack Vinny Ricci earned Most Outstanding Player with four goals and an assist while senior attack Todd Nakasuji had a pair of goals, an assist and three groundballs. Senior midfielder Joshua Williams added a pair of scores and sophomore attack Kyle Rhatigan finished with a goal and two assists.
Senior midfielder Joey Rotolone, freshman midfielder Colton Watkinson and junior midfielder Calyl Robinson each added a solo goal and freshman attack Anthony Quiles notched a pair of assists.Senior defenseman Anthony Starnino finished his career in style as he delivered seven groundballs and an impressive five caused turnovers in front of sophomore goal keeper Patrick Sheridan, who played all 60 minutes and allowed just six goals while making 13 saves. He improves to 19-1 on the season, extending his own program record for wins in a year.
With a title game pitting a pair of teams known for their outstanding defense, it came as no surprise that the first quarter would be a defensive battle. Matty Beccarris got the Pioneers on the board first as he connected for an unassisted score just 1:37 in before Joey Rotolone ripped one from the right side extended to knot it at 1-1 at 10:51.
The teams would go scoreless for nearly the next six minutes before Post's Anthony Berardis broke the deadlock with his 21st goal of the year at 5:09. The teams would then return to their defensive ways as they headed to the end of the frame with the Pioneers up 2-1.
The second quarter would be the complete opposite as the Saints came out firing on all cylinders on offense as well as defense. They would outscore LIU Post by a 7-2 margin to flip the script entirely and go ahead 8-4 by the half. Ricci got the ball rolling off a pass from Quiles to tie it at 2-2 (13:32) before Post's Ryan Slane scored two minutes later to give the Pioneers a 3-2 advantage.
From there, Limestone delivered three consecutive scores as Ricci (8:04), Williams (6:16 from Ricci) and Nakasuji (3:49, man-up from Messenger) each found the back of the cage for a 6-3 lead at 3:49. Beccarris answered back with a score just 18 seconds later to cut it back to two before two more Saints goals in the final two minutes by Ricci (1:59 from Rhatigan) and Willams (0:43) sent Limestone to the break with their four goal margin.
The third quarter would see the teams return to a defensive mentality but not before Colton Watkinson made it 9-4 with an unassisted score at 13:37. The teams would then remain scoreless for the next 8:58 before Chris Caiazza connected at 2:39 to make it 9-5. Just under a minute later Rhatigan got that goal back as he took a pass from Quiles and deposited it in the back of the net for a 10-5 lead heading into the fourth.
Neither team would be able to capitalize offensively during the first 6:54 of the final frame, but when one did it would be Limestone with back-to-back scores by Nakasuji (8:06 from Rhatigan) and Ricci (7:24 from Nakasuji) to push to an insurmountable 12-5 advantage. Connor Mackay would add a final goal for the Pioneers at 2:23 to reach the final margin of 12-6.
LIU Post, which did not score consecutive goals during the game, was led by Beccaris with a pair of scores and Slane with a goal and an assist. Notching solo goals were Caiazza, Berardis and Mackay and Dom Mantovani went 10-of-21 on faceoffs with seven groundballs. T.J. DiCarlo played 59:25 in goal and allowed all 12 goals while making 14 saves to fall to 10-5 on the year.
A number of the Saints, Nakasuji and Starnino among them had played on this stage before, with a different outcome.
With the win, Limestone surpasses its largest margin, win or lose, in the national championship game. Their six-goal margin passes their 11-9 win against New York Tech in 2002 as well as a 9-4 defeat to Tech in 2003. The Saints 19 wins not only extend a program record for a season but are also the most by an NCAA Division II national champion, surpassing a pair of 18 win seasons by Le Moyne.
"Especially for me and Anthony, I know we were here in 2012 on the team that went up to Boston and ended up losing to a team we had beat the week before," Nakasuji said. "We had a bitter taste in our mouths and just knew this time as seniors we were going to do whatever it took. We came up here, business trip, we were going to win the championship this time and we got it done."
Limestone closes its 25th season with an overall record of 19-1 and the words every team in the country would like to have by its name in the history books -- national champion.


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Summer 1984 saw the release of Bruce Springsteen's Born In the U.S.A. My buddy and Camelot Music coworker Alex was so excited that he bought his copy down the mall at Record Bar because they received their shipment two hours before we did. He spent the next year (and the next thirty for all I know) in jeans and work boots with a worn ball cap hanging out of his back pocket. But it wasn't just Alex. Jeff, Dee Dee, Chuck and all of the other old people (read: twenty year olds) dropped the needle on that album anytime that they were near the store's turntable. Radio stations had it in their power rotation, and MTV played to death that "Dancing In the Dark" video featuring original equipment Courtney Cox. I hated that fucking album.
It wasn't just that album, I hated Bruce. More specifically I hated radio Bruce: "Born to Run," "Hungry Heart," "Glory Days." I don't why the hell labels pick the most watered down tracks as singles.
It's not just Bruce, of course. If you aren't a Jane's Addiction fan then you probably know them as the "Jane Says" and "Been Caught Stealing" guys, both of which are the weakest songs on their respective albums. Bowie? "Let's Dance," "Fame," and "Space Oddity." Nickelback? That one song that they record over and over but with different titles. (Maybe that isn't a good example.)
I owned Bruce's Nebraska and I really dug it, but I couldn't understand Alex's preoccupation with The Boss. I couldn't even grasp why people referred to him as The Boss. I would've gone with The Overrated Sweaty Guy Who Looks Like He Smells Bad, but I wasn't very good with nicknames.
Alex was a smart guy and his musical taste otherwise was solid, so I assumed that the problem had to be me. I tried hard to unlock the secrets of Born In the U.S.A. but the album left me cold; in fact, it irritated me. It seemed to play to the same stupid, boring, narrow-minded small town values that I wanted so desperately to escape — songs about glory days in my hometown. Fuck that.
On top of it all Bruce seemed like a huge sellout. Ever since Born To Run was released he was hailed as rock and roll's great white hope, and now fifty times per day you could see him on MTV doing that corny Molly Ringwald dance to some half-assed, synth happy track about dancing in the dark.
And then one afternoon while I was tooling down the interstate in the Quincymobile "Dancing In the Dark" came on the radio and I didn't change the station. I thought about Alex and the ever-present image of the new Molly Ringwald-dancing Bruce. I thought about how great Nebraska was and how nobody cared. I thought about the album cuts I'd heard on other Bruce albums — songs like "Jungleland" that were deep, moving, and unknown to all of the kids prancing around in their Born In the U.S.A. muscle tees. I listened closely to the radio, and it all clicked.
When I got to work I ran up to Alex and yelled, "I get it!"
"Get what?"
"'Dancing In the Dark', I get it."
"What do you get?"
"It's a Trojan horse."
"Do what now?"
"You can't start a fire without a spark. This gun's for hire, even if we're just dancing in the dark. Bruce is the gun for hire but he knows that no one will listen to what he has to say if it doesn't sound like shitty pop music, so it's like he's saying 'you go ahead and dance mindlessly to this album, because after you listen to it a couple hundred times my message will seep in.' The guy is brilliant."
Alex smiled. A few seconds of silence passed between us, and then he said: "No, that's completely wrong," and walked to the front counter.
I still can't stand that record, and I still think I'm right.


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Blake Loose Fitting Long Sleeve Cold Shoulder Tunic Top
- Lightweight fabric
- Handkerchief three-quarter sleeves
- Cold shoulder design
- Made of soft high-quality rayon material
- Machine wash cold, hang to dry
How long will it take for me to get my order?
We can't wait for you to get your order! We are making sure that everyone's orders are carefully packed and shipped in a timely manner. For regular Ground Shipping, our warehouse processing time is currently 2-3 business days before your order will ship. Once your order ships, you will receive your tracking information for the most up to date status of your order, as well as delivery notifications! Please note, nationwide shipping delays are impacting several orders causing many packages to experience longer shipping times. We really appreciate your patience and support as we navigate these crazy times together!
Ground Shipping: Once your order ships, it will take 3 to 8 business days for delivery in the 48 contiguous United States, based on how far you are from our warehouses in Kingston, NY.
- Estimated delivery time for the west coast is 6-8 business days.
- Estimated delivery time for Hawaii, Alaska, and Puerto Rico is 10 to 15 business days.
Express Shipping:
Expedited orders must be placed before 11am EST to ship same day.
Once your order ships, it will take an additional 2-3 business days for delivery. UPS does not deliver packages on the weekends.
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Expedited orders must be placed before 11am EST to ship same day.
Once your order ships, it will take an additional 1-2 business days for delivery. UPS does not deliver packages on the weekends.
PLEASE NOTE: Once orders depart our warehouse, orders may experience delays due to the safety measures, increased volume, and staffing issues that all shipping carriers are experiencing in relation to Covid-19. Please reach out to UPS or USPS should you have any questions regarding your delivery status. UPS: 1.800.742.5877, www.ups.com. USPS: 1.800.275.8777, www.usps.com.
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Orders will not begin processing until the following business day for the below dates.
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Customer satisfaction is very important to our company. If you are not happy with the item and it is within 30 days, please feel free to ship it back for a full refund.
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Wednesday, 19 April 2017
Explanations behind Corrupt SQLite Database - SQLite Database Recovery
SQLite is a famous social database administration framework unnecessarily utilized as a part of nowadays. Be that as it may, not at all like other database administration frameworks, it's not a customer server database motor. Actually, it's implanted into the end program. SQLite is broadly bolstered by different programs, working frameworks, implanted frameworks and numerous different applications. In the event that you need an open-source and implanted database program for neighborhood/customer stockpiling in application programming, you should utilize SQLite.
Much the same as other database programs, SQLite likewise makes a database record. Since it's an open-source program, it doesn't utilize a particular document expansion. Some of the time debasement can bring about extreme issues and put SQLite information at high hazard. We as a whole realize that database documents are exceedingly inclined to debasement because of its expansive size and muddled record structure. Like some other document, the SQLite database record is not invulnerable to defilement. There are different reasons which cause debasement, and you should know them. In case you're mindful of the most widely recognized reasons of debasement, you can take the right measures to keep away from them.
In spite of the fact that record locking issue looks ordinary, yet here and there they can bring about serious harm. SQLite utilizes record bolt framework for the database document and also WAL (Write-Ahead Logging) document. The essential capacity of the document bolt framework is to facilitate access between simultaneous procedures. In some cases, two strings or procedures may make incongruent changes a database record without legitimate coordination.
SQLite database is really a normal circle record. This implies any procedure can undoubtedly open it and overwrite it with garbage characters or roll out undesirable improvements. Any terrible string or process can bring about such a suitable activity effortlessly, even SQLite library can't help you in this circumstance.
On the off chance that any disappointment happens in the plate drive or blaze memory, this can degenerate SQLite database. This can bring about changes or adjustment in the document substance, and prompt defilement.
SQLite has many implicit securities which conflict with database defilement. Be that as it may, in some cases, large portions of these assurances are crippled because of arrangement alternatives. This will bring about debasement in SQLite database documents.
All projects contain some interior bugs. The SQLite database program has some minor bugs which may bring about debasement.
Debasement makes SQLite database difficult to reach. In such circumstance, you have three choices:
Legitimate reinforcement for the database
Manual trap to repair SQLite database
Proficient SQLite database recuperation arrangement
In case you're having a legitimate reinforcement, you can without much of a stretch reestablish SQLite database from it. Be that as it may, in the event that you don't have any reinforcement, you ought to attempt to repair SQLite database physically. In case you're utilizing SQLite database program, you simply need to take after these basic strides:
Step 1: Launch DB Browse for SQLite on your framework. Click Execute SQL tab keeping in mind the end goal to run database check charge.
Step 2: Type this summon - PRAGMA integrity_check, and tap the play catch.
Note: Since the database is degenerate, you would see a blunder message(s).
Step 3: So now you ought to attempt to trade the database into SQL record. Click File tab on top > Export > Database to SQL record.
Step 4: On Export SQL discourse box, select the articles you need to trade. You can characterize different choices also.
Step 5: You can begin the procedure by clicking OK. It would be ideal if you hold up until the procedure is finished.
Step 6: After that, you can import the database back to SQLite program. Click File tab on top > Import > Database from SQL document.
You can now check your database. It's fine at this point. Or, on the other hand if defilement is still there, you ought to utilize an expert recuperation arrangement. There are numerous product merchants in the market which furnish such recuperation arrangements with free demo/trial adaptation. For the most part, demo/trial rendition is utilized for the free assessment reason. In the event that you utilize demo/trial rendition, you can perceive what you could recoup from the degenerate database document before you can really pay for the product.
Labels: Computer, Software, Technology


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Honda CR-V, Accord, Civic, Fit and Odyssey Are Just a Few of the All-Star Names You'll Find at Cambridge Honda, Proudly Serving Boston, Medford, Newton and Waltham
You're in the market for a new car, but not just any new car: you're looking for something truly extraordinary. If that's the case, Cambridge Honda has just what you're looking for: a new Honda. Models like the Honda CR-V, Accord, Civic, Fit and Odyssey have been wowing drivers from Cambridge for years, and now it's your turn to share in the excitement. So be sure to have a look at our inventory listed below. Try sorting by various categories to narrow down the field a bit. And if you have any questions, be sure to ask us. We love answering them!
You've Found the Honda CR-V, Accord, Civic, Fit or Odyssey that Speaks to You - What Comes Next?
First and foremost: a test drive. This is your chance to explore the vehicle you're considering inside and out. Once you've decided for sure it's the model for you, it's time to talk financing. We'll discuss loan rates, lease options and everything that goes with them. After that, it's just a matter of time before you're driving your new car home, perfectly matched with a financing solution that meets your budget and needs.


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Horus hôr´əs [key], in Egyptian religion, sky god, god of light and goodness. One of the most important of the Egyptian deities, Horus was the son of Osiris and Isis. In a famous myth he avenged the murder of his father by defeating Set, the god of evil and darkness. As Horus the Elder he was represented as a falcon-headed solar deity, who was perhaps originally a king or high priest of predynastic Egypt. As Horus the Child, called Harpocrates by the Greeks and Romans, he was represented as a small boy with a finger held to his lips.
The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2023, Columbia University Press. All rights reserved.
See more Encyclopedia articles on: Ancient Religion


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For a list of content and configuration changes that are not under the scope of the Compatibility Package, see Repository Restructuring in AEM 6.4.
In AEM 6.4, all features have been developed with backward compatibility in mind.
In most cases, customers running AEM 6.3 should not have to change the code or customizations when doing the upgrade. For AEM 6.1 and 6.2 customers there are no additional breaking changes than would be faced during an upgrade to 6.3.
For exceptions where features could not be kept backward compatible, backward compatibility for bundles and content can be achieved by installing a Compatibility Package for 6.3 (please see how to setup below for details on where to download). This compatibility package will restore compatiblity for applications compliant with AEM 6.3.
The Compatibility Package allows you to run AEM in compatibility mode and defer custom development against new AEM features:
Please note that the compatibility package is only a temporary solution to defer development required for being AEM 6.4 compatible, its recommended only as a last option if you are not able to address compatibility issues through development immediately after the upgrade. It is strongly recommended to switch to native mode and uninstall the compatibility package once you decide to proceed with 6.4 based custom development and avail of full 6.4 functionality.
The Compatibility Package has two modes: Routing Enabled and Routing Disabled.
This allows AEM 6.4 to be run in three modes:
Native Mode:
Native mode is for customers who want to use all the new features of AEM 6.4 and are ready to do some development to make their customizations work with all new features.
This means that you may need to make adjustments in your application immediately after upgrade.
Compatibility Mode: Compatibility Package Installed with Routing Enabled
Compatibility Mode is for customers who have customizations of interfaces that are not backward compatible. This allows AEM to run in compatibility mode and defer custom development required against new AEM Features that are not compatible with some of your custom code.
Legacy Mode: Compatiblity Package Installed with Routing Disabled
Legacy mode is for customers having custom interfaces based on legacy or deprecated code from AEM that has been moved out in the compatibility package.
The AEM 6.3 Compatibility Package can be installed as a package using the Package Manager. You can download the AEM 6.3 Compatibility Package from the Software Distribution site.
Once the Compatibility Package is installed, the routing can be enabled or disabled using a switch in the OSGI configuration as shown below:
Once the Compatibility Package is installed and set up, the features will be used based on the compatibility mode that has been chosen.


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Menu Tools
Listed in: Asian Languages and Civilizations, as ARAB-101
Formerly listed as: ARAB-01
Mohamed H. Hassan (Section 01)
This year-long course introduces the basics of Modern Standard Arabic, also known as Classical Arabic. It begins with a coverage of the alphabet, vocabulary for everyday use, and essential communicative skills relating to real-life and task-oriented situations (queries about personal well-being, family, work, and telling the time). Students will concentrate on speaking and listening skills, as well as on learning the various forms of regular verbs, and on how to use an Arabic dictionary.
Limited to 18 students. Fall semester. Five College Senior Lecturer Hassan.
Cost: 144.85 ?


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Beginning on Feb. 9, customers will be charged five cents each for plastic bags, with reusable bags available for a discounted rate of 25 cents each.
The company - headquartered in Mississauga, west of Toronto - said that the introduction of a small fee in other countries has helped Walmart to reduce the number of plastic bags by more than half.
Walmart says some of the proceeds from the new charge will go toward supporting recycling initiatives for grocery bags and other thin plastic objects.
The company said it's also going to improve in-store recycling and collection programs and work with suppliers to find ways of removing plastic from its packaging.
Walmart Canada has 397 stores and serves more than 1.2 million customers per day.


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Story by
Nancy Messieh
Lesotho-born and raised, Nancy Messieh, The Next Web's Middle East Editor, is an Egyptian writer and photographer based in Cairo, Egypt. Fol Lesotho-born and raised, Nancy Messieh, The Next Web's Middle East Editor, is an Egyptian writer and photographer based in Cairo, Egypt. Follow her on Twitter, her site or Google+ or get in touch at [email protected]
We've already given you a list of tips and tricks to get the most out of your smartphone photography, recommended cool accessories that will enhance your shots, but what we haven't done is given you a little bit of insight into the apps we think every iPhoneographer should have, new old, or otherwise.
If you want to get serious about your mobile photography, the following list of apps are must-haves for your virtual camera bag. While there are, of course, a ton of options out there, these are the ones that we've found ourselves using on a daily basis and they come highly recommended.
So in no particular order, here they are:
When it comes to shooting photos, the native iPhone camera has one main merit to its name – you can easily access it from the locked home screen and it loads relatively fast – so it's a great option when you're in the street and want to get a shot fast. It gets the job done.
Camera+: If you have the leisure of taking a little bit more time to get the perfect shot, we'd recommend Camera+ as a more robust option. There's a reason this (currently) $0.99 app has over 6 million users, and sells a copy of every 3 seconds. So what is it about this app that makes it the perfect companion for anyone who's serious about their iPhoneography?
Besides having the run-of-the-mill options you would expect of any decent smartphone camera app, these are a few of its standout features that we can't live without:
- VolumeSnap: You can shoot a photo using the volume buttons (a feature most of its competitors, with the exception of the native iPhone app lack)
- You can choose between a Classic and Shoot & Share workflow. This means you can choose between going back to the viewfinder or the image you just took, after snapping a shot.
- You have total control over focus and exposure.
- While it has a ton of great post-processing features, we're huge fans of the scene mode 'clarity', which brightens up the darkest picture, salvaging photos you would have otherwise deleted, and the one-click crop options (including a 'square' crop to get your images ready for Instagram).
- This might not be a specific feature per se, but Camera+ has a dedicated team behind the app, rolling out impressive updates on a constant basis, so it's the camera app that just keeps on giving.
DMD Panorama: There's a fair share of options in the iTunes App Store when it comes to shooting panoramas, but none as easy to use as $0.99 DMD Panorama. Not only does the app make it easy to take a gorgeous panorama shot in a matter of seconds, the results are near flawless. Want to see what the app can do for yourself? Check out its user gallery.
It's no surprise that the app crossed the 200,000 download mark in its first 2 weeks, and has since gone on to secure a whopping 3 million downloads.
Hipstamatic: Needing no introduction, Hipstamatic, is a great option if you want a little bit of flair to your photos. What we love about Hipstamatic is the endless options. You'll get dizzy with all the different lens, film and flash options, making it easier than ever to find a distinct style for your iPhoneography photos.
In addition to the free options that come with the app, constant updates bring new and fresh choices to its users. A 'HipstaPak' consisting of a lens, one or two types of film and a flash costs $0.99. Confused by all the different options available? Be sure to check out the Hipstamatic Field Guide, with examples, suggested combinations and more.
And as if that weren't enough to convince you, the app is temporarily on sale, down from $1.99 to $0.99, and all of the Hipstamatic Paks that were previously retired are temporarily available for purchase for Memorial Weekend.
Snapseed: For heavy-duty editing we would recommend the $4.99 app Snapseed. We reviewed the iPad version here, but you'll find that the features are identical.
So why Snapseed in particular? The app has an incredibly intuitive interface, is easy to use, and comes packed with all the features you could possibly need when it comes to mobile photo editing.
From the basics of adjusting brightness, contrast and saturation, the app also has some pretty impressive selling points. These are a few of our favourite features:
- Selective Adjust allows you to choose a focal point in your image, and then adjust the rest of the image based on your personal selection.
- Impressive set of textures, which complement your photos rather than dilute them.
- Post-processing features brings it as close as we've seen to an all-in-one option for iPhone photo editing.
Noir Photo: If you're particularly drawn to black and white photography, the $2.99 Noir Photo is a must have. Not only does it convert images to black and white, it puts Photoshop's 'Lighting Effects' feature in the palm of your hand. Applying vignettes, spotlights and colour tints, make it easy to enhance your photos in a way that will make them even more striking. With a just few simple settings, you can instantly add mood and atmosphere to your photos.
Want to see an example of Noir Photo in action? Check out the before and after photos below:
Color Splash: Looking for an easy way to get some selective color in your photos? Try the $0.99 app Color Splash, making it easy to selectively desaturate your images, leaving a burst of colour only where you want it.
Depending on what kind of framing you prefer, there are two options we would highly recommend.
Fuzel: The first, Fuzel (which we've reviewed here) is great if you want to create custom layouts when it comes to creating a collage of your images. In addition to the preset layouts, you can go wild creating any kind of layout you want, while also being able adjust the width of the outlines, the colour, and add an interesting frame, complete with a caption.
Photo Frame & FX: The one feature we've found to be lacking in Fuzel is rounded corners, so for that we've turned to Photo Frame & FX. In addition to adding rounded corners to your images, PhotoFrame offers 48 different layouts (but you do have to pay $0.99 to unlock them all), as well as a variety of colours and patterns. We think it's worth it because you'll get a few interesting options to play around with, like this (grey outline added to indicate where the actual frame ends):
Instagram: An obvious choice, but no iPhoneography list would be complete without Instagram. Along with offering users a set of impressive filters, Instagram is the ideal place to share your iPhoneography creations. With an extremely active community, it is the best place to keep up with what's going on in the iPhoneography world, and even get a little bit of feedback on your work.
Bump: While almost all of the apps listed above (Camera+, DMD Panorama, Snapseed, Photo Frame, Fuzel, Hipstamatic) feature social media integration, making it easy to share your image to Twitter, Instagram, Tumblr, Facebook and more, we would recommend one more app when it comes to sharing your images.
If you want to get your photos from your iPhone to your iPad, or to a friend's iOS device, we'd recommend Bump. That way, if you'd prefer to use apps like Snapseed and Noir Photo on the comfort of a larger screen, you can shoot the photo with your iPhone, and edit it with your iPad.
Not only can you easily transfer photos between iOS devices, you can also "bump" your photos to your desktop computer with the free app.
What do you think are the must-have apps for someone who's serious about iPhoneography? Let us know in the comments.
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The end of our summer has been long and hot. In my non-air-conditioned-because-we-are-too-close-to-the-coast classroom, my students and I have been sweltering. I've had kids go home sick because of the heat. Miserable.
I am not one who enjoys hot weather with good grace.
I prefer spring and fall. Perfect temperatures, perfectly wonderful skies, and perfectly delightful color all around me.
So, the rain that finally fell today was celebrated in my house today. We stopped making dinner and ran outside and enjoyed the rain. I could just feel my garden going, "Ahhhhhh! Finally." The earth was opening and relaxing. My roses and pomegranate were unwilting. My maples softened their scorched leaves. The redwoods heaved a huge sigh of relief and oxygen.
Later, with windows open all over the house, we heard the rain really fall, so I went out on my porch and listened.
I think that I will become famous for my videos which are all dark and filled with sound.
I did look for a bird enjoying the rain but my children were also out enjoying the rain and therefore birds were not in great abundance. Thank goodness for Flickr Photostreams.
For more birdies in the rain, please visit Bird Photography Weekly!


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European killifishes part 1: the genus Aphanius in Spain
Matt Ford introduces a little-known group…
The traditional image of killifishes is that of ostentatious, highly-coloured African or American species from genera such as Aphyosemion, Nothobranchius or Simpsonichthys, but it might be surprising to learn that there also exist a number of rarely-discussed, very attractive species native to Eurasia of which several are found in southern Europe.
In particular the genus Aphanius Nardo, 1827 contains more than 20 species which are probable descendants of ancient fishes inhabiting the former Tethys Sea.
They're found throughout the Mediterranean region and Arabian Peninsula as far as Pakistan and India with this irregular pattern of distribution a result of geologic activity during the Cenozoic Era, and most remaining populations are geographically isolated from one another.
Species diversity is highest in the eastern Mediterranean, Middle and Near East regions with Turkey a particular hot-spot, whereas the western Mediterranean is less rich with only four native species of which two, Aphanius iberus (Valenciennes, 1846) and A. baeticus Doadrio, Carmona and Fernández-Delgado, 2002, are endemic to Spain.
These two were once widespread throughout lowland, littoral habitats in the country, but in the last century their range has diminished dramatically and they currently exist only in a handful of brackish and hyper-saline coastal lagoons, salt marshes, and first order streams along the country's Mediterranean and Atlantic coastlines.
This huge decline has been caused exclusively by human interference via the detrimental impact of introduced species such as the mosquitofish, Gambusia holbrooki, and mummichog, Fundulus heteroclitus, plus extensive habitat degradation caused by dessication and pollution of wetlands and human overpopulation of many coastal areas.
Both species are considered to be under extreme risk of extinction, and as a result they've become largely inaccessible to aquarists, are protected under Spanish and European law and illegal to collect without a near-impossible to obtain license. Despite these measures their numbers continue to dwindle on an annual basis, however.
A. iberus (Valenciennes, 1846) is the most well-distributed of the two in nature and best-known in the aquarium hobby. It originally occurred along the majority of Spain's Mediterranean coastline from Catalonia to Almería but a 2006 study for the IUCN concluded that its numbers had decreased by as much as 50% in the previous decade and it's been protected under Spanish and international conservation law since 1994.
The 16 remaining subpopulations are highly-fragmented in geographical terms, with a resultant lack of genetic flow. The situation is hardly aided by the indifference of the national authorities towards fish conservation in general, and even management of existing protected zones is totally inadequate.
For example the mummichog was originally restricted to a relatively small area in southern Spain but has recently been recorded around 800 km further north in the Ebro river delta, a wetland and natural park of internationally-recognised conservation significance which also happens to be saturated with invasive fish species.
A. baeticus was previously considered to be a geographic form of A. iberus and is restricted to less than a dozen localities mostly within the lower Guadalquivir River basin and along Spain's southern Atlantic coastline.
Although it looks very similar it can be told apart from A. iberus by possession of 9-11 branched anal-fin rays (vs. 8-9 in A. iberus), a noticeably shorter snout, relatively thick (vs. thin) vertical bars in males and a flank patterning consisting of a few large (vs. numerous, small) dark markings in females.
The reproductive biology of Iberian Aphanius shows adaptations typical of species inhabiting unstable environments and is characterised by early sexual maturity, a high reproductive effort and short lifespan with most individuals surviving less than a year.
Females spawn continuously between the months of April and September and can deposit over 1000 eggs over the course of the season. These are laid singly or in small batches among aquatic vegetation or filamentous algae and hatch in around 8 days.
Sexual dimorphism in both species is pronounced with males possessing a series of steely-blue vertical bars in the posterior portion of the body, these becoming more intense in nuptial individuals.
Females are less colourful, possessing only a series of irregular dark blotches on the flanks, and larger with a maximum size of around 50 mm SL compared with 35-40 mm in males.
Aquarium breeding is not difficult but at time of writing it remains illegal to remove either species from their natural waters and the fish shown here were released immediately after being photographed.
Case example
I first visited the Río de la Vega in Andalucía, southern Spain while sampling several rivers in the area in late August 2008. It's a short, first-order river rising in the mountains of the El Estrecho Natural Park, its lower reaches running alongside the coastal town of Tarifa before emptying into the Atlantic.
This area is notable for its great diversity of bird and marine life as well as its position as the southernmost point in Europe. Northern Morocco can appear to be within touching distance on a clear day and the stretch of coastline close to the town is one of the few in the south of Spain yet to have been destroyed by tourist developments.
Although there were plenty of A. baeticus here the situation initially appeared dire as the fish were surviving in what amounted to little more than a series of large puddles in the dry river bed. Worse, they were concentrated underneath a motorway bridge and directly adjacent to a new commercial development.
The pool under the bridge in particular was filthy and contained a number of aluminium cans and other refuse. Sympatric species in the pools included an Atherina species, probably A. boyeri, the invasive and highly-destructive red swamp crayfish Procambarus clarkii, two species of shrimp and the spined loach Cobitis paludica, another endangered Spanish endemic that I was very pleased to find.
Subsequent visits in 2009, 2010, and 2011 made for enlightening experiences since the habitat is highly seasonal in nature, so while one can walk along the dry bed for several hundred metres during summer this is impossible in autumn, winter and spring due to the beautiful, flowing river which is several metres deep in places!
During these three seasons A. baeticus can be found in both slow-moving, clear water and faster-flowing, more turbid sections of the river, but always in marginal zones with submerged grasses, filamentous algae and riparian vegetation.
It's restricted to a freshwater stretch a few hundred metres from the sea and it's this limited range along with the proximity of the habitat to human developments that places this population in a precarious position.
Furthermore southern Spain is in the midst of an ongoing water shortage and it's conceivable that a couple of dry summers could eradicate the temporary pools in which the fish spend the warmer months of the year, plus the habitat is not formally protected.
Despite the gloom there are reasons for positivity, and I'm proud to be involved with the Sociedad de Estudios Ictiológicos (Society of Ichthyological Studies), one of the few groups in the country concerned with preservation of these little-known killifishes. Look out for more about them and their work in upcoming blogs and articles.
Doadrio, I., J. A. Carmona and C. Fernández-Delgado, 2002. Morphometric study of the Iberian Aphanius (Actinopterygii, Cyprinodontiformes), with description of a new species. Folia Zoologica 51: 67–79
Hrbek, T. and A. Meyer, 2003. Closing of the Tethys Sea and the phylogeny of Eurasian killifishes (Cyprinodontiformes: Cyprinodontidae). Journal of Evolutionary Biology 16(1): 17-36
Oliva-Paterna, F. J., I. Doadrio. and C. Fernández-Delgado, 2006. Threatened Fishes of the World: Aphanius baeticus (Doadrio, Carmona & Fernández Delgado, 2002) (Cyprinodontidae). Environmental Biology of Fishes 75(4): 415-417
Oliva-Paterna, F., M. Torralva and C. Fernández-Delgado, 2006. Threatened Fishes of the World: Aphanius iberus (Cuvier & Valenciennes, 1846) (Cyprinodontidae). Environmental Biology of Fishes 75(3): 307-309
Wildekamp, R.H., F. Küçük, M. Ünlüsayin, and W. V. Neer, 1999. Species and Subspecies of the Genus Aphanius Nardo 1897 (Pisces: Cyprinodontidae) in Turkey. Turkish Journal of Zoology 23: 23-44
Blanco, J.L., T. Hrbek and I. Doadrio, 2006. A new species of the genus Aphanius (Nardo, 1832) (Actinopterygii, Cyprinodontidae) from Algeria. Zootaxa 1158: 39-53
Category: Articles, Freshwater Fishes | Tags: Aphanius, fartet, killifish, salinete | 3 comments »


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It Is What It Is: When your last child flies
I'm not gonna lie, I've been dreading writing this column for years. Like, years. About 18, to be exact. Because I always knew that the day I sat down to write it would signal my youngest daughter going off to college and ultimately heading out on her own. And exactly like I predicted the day she was born, I'm just not ready.
And here's why.
The thing is, I love being a mom. That's the simple truth. As crazy as it seems, I love being on call 24 hours a day. I love being the one managing all the annoying stuff like the chauffeuring and the cooking and the laundry and the getting gum out of people's hair. And I also love being the go-to for the big-ticket stuff like pep-talking and refereeing sibling fights and supporting my girls through all the highs and all the lows of growing up. And I'm just not sure I'm ready to give it up on the daily, ya know? Because once everyone's out of the house, that routine-type stuff stops. And there's a big old empty space where all the kid stuff used to be, making it a hard and often painful stop.
Yeah, sure, a lot of the day-to-day parenting stuff we all do is tedious and grating and makes us want to bash our heads against a really hard wall, but there's also meaning and purpose and joy in all that stuff too, because the people I'm taking care of are my people. And there's no greater happiness than the kind that comes from nurturing and loving and caring for your people.
See, I'm not ashamed to admit that I loved putting baby furniture together with those teeny tiny Allen wrenches until my fingers cramped. And I loved pumping milk those first six months, even though I leaked through every good top I owned (biggest my boobs ever got, though, so I consider that a win, all things considered). And I loved pretending that my right hip was slightly lower than my left from two kid's worth of weight on it for so many years. And I love the way the name Mom sounds coming out of my kids' mouths. And I've felt this way since my very first day behind the wheel.
Even now, over 20 years and two kids later, I cherish all the things I did that made me their mom. Even the stuff I hated, odd as that may sound. But I just can't help myself. I loved all the tedious, boring stuff that made us want to sneak into a witness protection program — stuff like rocking your shrieking baby for endless hours in the middle of the night. Or waking up to start a brand-new day 17 minutes after you finally fell asleep. Or making over 4,000 school lunches and giving just as many baths and telling just as many bedtime stories. Or scrubbing the dark smudges of eyeliner out of the carpet under your daughter's desk. Or the burning smell of the straightening iron after it's been plugged in too long.
I guess when you're in the thick of it for so many years, with what seems like an endless number of years and grades and milestones still ahead of you, you never really expect to get to the end of the runway where all that's left for them to do is fly off into the sunset. It always just seems so far away. And then, one day, it isn't. Then, before you turn around, it's tomorrow and the car is packed, and the dining dollars are loaded onto their campus food service account, and you can't seem to look them in the eye without feeling like the lump in your throat is so big you may never swallow right again.
Well, today is that day for me. And even though it's a day I've lived through before with my oldest, that was different because she was our first and we had a whole other kid still at home to help break our fall.
With our youngest, though, there are only crickets when we get back to the house after Move-In Day. There are no more kids to take care of, only us and the cat. So everything will be in the exact place we left it before we walked out the door. The laundry basket will be sparse and there'll be no wet towels to scoop up from the bathroom floor. No music bleeding through the walls of anyone's bedroom and no trail of coats, backpacks, or shoes stretching through the house. And no one across the hall to yell goodnight to every night. And I don't like it. Nope, I don't like it one single bit. But it is what it is. And it's exactly what's supposed to happen. And I know that, somewhere deep down inside. It's what we signed on for waaaay back on that very first day when the doctor handed us our kids. This is the stuff that was written in the fine print on the very bottom of the Parent Contract the day we enlisted. And it's the stuff that every one of us has had to deal with since the beginning of time.
But we're designed to handle it. All of us. And even if we, as parents, don't know exactly what comes next when our kids leave the nest, instinct kicks in — just like it did when we became parents — and we figure out how to take care of ourselves again. I mean, too many other parents throughout history have managed to figure it out, so I'm sure Dave and I will too.
So, I'm gonna sulk for a while if it's all the same to you. Cause when our youngest finally goes, and that last cord gets cut, it leaves an open wound. And wounds that ooze like that kind does takes time to scab over. But, thankfully, they do scab and they do heal. With time. Fortunately for me and all the rest of us, though, once a mom, always a mom. So even though the day-to-day may look and feel a lot different, I know that I'll still always be on active duty. And I will be until the end of time. And I'm ok with that. I'm 110 percent totally ok with that.
— Lisa Sugarman lives just north of Boston, Massachusetts. Read and discuss all her columns at lisasugarman.com. Or, find them on LittleThings.com, Hot Moms Club, BeingAMom.life, GrownandFlown.com, More Content Now, and Care.com. She is also the author of LIFE: It Is What It Is and Untying Parent Anxiety: 18 Myths That Have You in Knots—And How to Get Free available at Amazon, Barnes & Noble, and at select bookstores.


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Flash storage start-up Fusion-io has had a big start to 2009, remaking its management team with former Apple guru Steve Wozniak and just this week landing a US$47.5 million funding round.
Fusion-io makes PCIe cards loaded with flash memory that are inserted directly into servers, dramatically speeding up I/O-intensive applications. The company launched in late 2007, and has since caught the attention of Wozniak, who joined the Fusion-io advisory board in October 2008 and in February became the company's chief scientist.
Fusion-io announced $47.5 million in Series B funding from Lightspeed Venture Partners and other investors on Tuesday, and also announced that former Novell executive David Bradford has taken over at CEO. Previously, Fusion-io's CEO was Donald Basile, who was appointed to the role in March 2008 but is no longer listed on the Fusion-io management team.
Other investors in the current funding round are New Enterprise Associates (NEA), Dell Ventures and Sumitomo Ventures. The announcement comes one year after Fusion-io's Series A round of funding totaling $19 million.
The $47 million funding round, at a time when the venture capital market has dried up, illustrates both the potential of Fusion-io's technology in particular and the industry-wide interest in using flash-based storage products in enterprise data centers.
"In just over a year, this company has demonstrated through its ground-breaking product offerings that it has the potential to change the way enterprise organizations think about storage," Scott Sandell, general partner at NEA, said in a press release. "This round of funding will enable Fusion-io to build on that momentum and help the company keep pace with the growth demands of the marketplace, while permitting them to continue leading the evolution of network storage."
Fusion-io said it will use its new funding round to "significantly increase production capabilities" to meet rising demand, and to develop new products based on its server-attached storage architecture. While Fusion-io's first product was limited to the server in which it was inserted, the company is now building products that go beyond individual servers and work across the network.
The first such product was the ioSAN, which takes the vendor's basic PCIe card and adds two network-interface ports that transport data using InfiniBand or 10 Gigabit Ethernet, making flash memory available to all servers in the network.
Fusion-io's funding announcement promised more products in the network-attached solid-state storage realm.
Fusion-io's new CEO, Bradford, was the senior vice president and general counsel at Novell from 1985 to 2000, and has held a number of posts over the past decade in the legal world and at several Web 2.0 and social networking companies. Bradford currently serves on the board of directors for Pervasive Software, a database management vendor.
This story, "Fusion-io lands $47 million to develop flash storage" was originally published by Network World.


text: There are a number of economic that you could commence from your expression bakery and beginning a birthday cake retail outlet bakery business is but one of many methods possible. Who must begin a cake bakery you may request? Well, have you ever seen any one of the television shows in any way or been… Continue reading Starting a Cake Shop


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Here's a great idea for SCUBA divers: a mask with a tiny LCD panel that shows your depth, time you've been under the water and cylinder pressure. The transmitter gathers the data at the regulator and sends it to this mini display mounted right where you need it.
Misha Collins on What Made Supernatural Successful
Sometimes if you're diving really deep it might be too dark or murky to see those vital statistics. It's probably just as useful as the excellent head-up display (HUD) on the Corvette, and if the concept works well enough at 180mph, it'll certainly suffice while loitering a few hundred feet under the sea, not far from Davy Jones Locker. Take it with you on your trip to the Bahamas this winter.
Product Page [Oceanic, via OhGizmo]


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TCPdump is the UNIX version of a packet decoder, and Lawrence Berkeley Labs is the place to look for it. Originally written by Van Jacobsen to analyze TCP performance problems, it is still a decent tool for that task, but many features have been added since then.
Getting TCPdump to work on a UNIX system can be a chore. TCPdump must be able to put the interface (typically an Ethernet) into promiscuous mode to read all the network traffic. Currently supported systems include SunOS, Ultrix, and most BSDs. Linux is not supported, though there have been reports of a port.
The simplest way to use TCPdump is to run it with just an `-i' switch to specify which network interface should be used. This will dump summary information for every Internet packet received or transmitted on the interface. However, TCPdump provides several important options, as well as the ability to specify an expression to restrict the range of packets you wish to study.
Rather than rehash here what is better documented elsewhere, I suggest you read TCPdump's exceptionally well written manual page, particularly if you intend to use TCPdump for analyzing TCP, DNS, NFS, SLIP, or Appletalk.
TCPdump assumes that UDP packets sourced from or targeted at port 520 conform to the Routing Information Protocol (RIP), the distance-vector interior IP routing protocol, of which several versions are in use. RIP packets can be explicitly requested from traceroute by specifying the clause udp port route.
For each RIP packet, TCPdump prints the RIP command. If the RIP command is rip-resp, the routing information in the packet is printed.
If the RIP decode ends with [|rip], the packet was truncated and though it contained additional routing entries, they could not be decoded. Use the -s switch to enlarge the capture snapshot size. According to RFC 1058, the maximum size of a RIP packet is 512 bytes, excluding the IP header (usually 20 bytes) and the UDP header (usually 8 bytes). Using -s540 should capture even the largest RIP packets.


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Looking to Build a Community of Hot Young Entrepreneurs? Why Not Buy a Mountain?
An invite-only conference series for young progressive leaders plans to make a permanent home in the Wasatch Range, buying Powder Mountain for a rumored $40 million
Heading out the door? Read this article on the new Outside+ app available now on iOS devices for members! Download the app.
Summit Series, a four-year-old annual conference for young business, non-profit, and entertainment leaders—think TEDTalks meets Davos meets Lollapalooza—has announced that it's inked a deal to buy Powder Mountain in northern Utah, a 10,000-acre powder hound's playground. The group plans to build 500 home sites and a conference center on the backside of the ski resort, which is known for 500 inches of annual snowfall and a distinct lack of lift lines. The group hopes to build a residential think tank-cum-playground for the type of people who attend their conference series, which have, in the past, featured performances by The Roots and Jose Gonzalez, and a chartered cruise to tag sharks in the Bahamas. We caught up with Summit's Thayer Walker to find out what comes next.
Forbes called you guys the "hipper Davos." How'd you move from conferences to ski resorts?
Since we started in 2008, we've hosted an annual event that's come to include about 1,000 people—an incredible spectrum of multidisciplinary change-makers, from astronauts to entrepreneurs; athletes, scientists, conservationists, writers, journalists—anybody who's doing something to change the world and looking to use their talents for good.
We bring all these people together for talks and discussions and musical events. In 2011, we chartered an ocean liner for 1,000 people, sailed out to the Bahamas and went shark tagging to help with research at University of Miami. Branson was there. We partnered with the Nature Conservancy and ended up raising $1 million to create a marine reserve in the island chain where we dropped anchor.
So we've been throwing these really incredible events over the past four years, and we've raised tens of millions of dollars for business ventures, creative output, non-profits…. We started to ask ourselves what we could achieve if we could create this kind of environment year-round. When Powder came up for sale, one of our attendees, Greg Mauro—a venture capitalist and an Eden, Utah, resident—said we should check it out. And we were like, Holy cow, this would be perfect.
How do you decide to buy a mountain?
Powder Mountain is just spectacular, and the Ogden Valley is a really beautiful place. I hadn't skied it before we arrived last February, but there are just limitless outdoor opportunities out here. We wanted to create a place where people can come together to create, but also relax in a spectacular natural setting.
Its 10,000 acres make up the largest skiable area in the country. Last year, we averaged just 900 skiers per day. So it's pretty wild how much powder you can get.
What has the local response been?
It's been pretty positive. Powder was founded in 1972 by a sheep rancher, so it's got this very old-school type of vibe to it. Instead of coming in and putting up 15 lifts, we want to preserve the character as-is. It's a really exceptional place. It's rare to find a mountain of this size that doesn't have 20,000 people on it every day.
Powder had been purchased several years ago, and there was tremendous local opposition to the planned development. The group wanted to put in 10,000 units, two 18-hole golf courses, tons of new lifts. But what makes the mountain special is the open spaces—I mean, you can see four states from the top of it, and a week after a storm you can still get fresh tracks. It really feels like a national park up there.
We thought that we could do a fraction of the development and, most importantly, still keep it open to the public.
Powder's known for its local feel—is that still going to be the case?
We do want to preserve that ethos—we're looking to incorporate more land under lease for adventure skiing, but we have no plans to turn it into a corporate, 20,000-person/day ski area. We want to keep it small.
Powder's really known for its adventure skiing: there are only four lifts, so you have to earn your turns. James Peak, the highest at Powder Mountain, requires you to take an inbound snowcat to Lightning Ridge, where you have to bootpack. If you want to ski it, you really have to want it. We want that to remain. A lot of other potential buyers wanted to build a lift up there.
Do you all ski?
Yeah, ski, snowboard, surf, climb, yoga, CrossFit—we have a couple second-degree black belts on the team. We're a pretty healthy, athletic group.
Powder seems pretty isolated for a conference hub.
Believe it or not, it's less than an hour from the SLC airport. The reason it's so untracked is because the Park City complex is a little bit closer and to the east of the airport. We're north. Powder has sort of been hiding in plain sight for the past 40 years.
There isn't a lot of available housing around Powder, but you guys are building. What will the development look like?
The community is called Summit Eden. It's on the backside, and it'll be 500 home sites, a sort of alpine-bohemian mixed-use village, and potentially some boutique hotel rooms.
Do you already have a lot of interest in the housing sites?
As of our first fundraising round, our commitments are oversubscribed.
Do you picture these young entrepreneurs skiing runs together and coming up with great ideas?
Yeah, a lot of these home sites are ski-in, ski-out. You'll be able to walk out your front door, click in, and drop into 900 feet of vertical powder.
Beyond that, we're going to have scientific and musical residencies; we're going to build a recording studio at 8,000 feet. It's a retreat, but we also want to see companies being built here. We want non-profits to find resources from this community. We see this as a sort of living, breathing heartbeat of culture and innovation in the heart of the Wasatch.
I imagine you can't give us any hints as to what big names will take up residence?
Not yet.
It seems like the difficulty with translating these events into a community would be the buy-in cost. Are the residencies designed to make the community more open?
We're not really in a position to talk about the financial nuts and bolts of it, but we plan to have a whole spectrum of ways people can get involved. We're looking for two defining characteristics: incredible work, and real integrity. We're trying to bring together people who are trying to make a really positive impact on the world.
Any ski-specific events?
We're already working on some really cool ski programming for this year, open to everybody. I can't give too many details at the moment, but the mountain's name is not hyperbole: the powder—it's sick. There is so much snow. We don't make snow—we don't need to. It's literally some of the best powder skiing on earth. We plan to take advantage of that.