Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or the price for similar assets and liabilities, or based on another objectively assessed "fair" value.  Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s. Failure to use it is viewed as the cause of the Orange County Bankruptcy, even though its use is considered to be one of the reasons for the Enron scandal and the eventual bankruptcy of the company, as well as the closure of the accounting firm Arthur Andersen.

Mark-to-market accounting can change values on the balance sheet as market conditions change. In contrast, historical cost accounting, based on the past transactions, is simpler, more stable, and easier to perform, but does not represent current market value. It summarizes past transactions instead. Mark-to-market accounting can become volatile if market prices fluctuate greatly or change unpredictably. Buyers and sellers may claim a number of specific instances when this is the case, including inability to value the future income and expenses both accurately and collectively, often due to unreliable information, or over-optimistic or over-pessimistic expectations of cash flow and earnings.

History and development

In the 1800s in the U.S., marking to market was the usual practice of bookkeepers. This has been blamed for contributing to the frequent recessions up to the Great Depression and for the collapse of banks. The Securities and Exchange Commission told President Franklin Roosevelt that he should get rid of it, which he did in 1938. But in the 1980s the practice spread to major banks and corporations, and beginning in the 1990s mark-to-market accounting began to result in scandals.

To understand the original practice, consider that a futures trader, when beginning an account (or "position"), deposits money, termed a "margin", with the exchange.  This is intended to protect the exchange against loss.  At the end of every trading day, the contract is marked to its present market value. If the trader is on the winning side of a deal, his contract has increased in value that day, and the exchange pays this profit into his account. In contrast, if the market price of his contract has decreased, the exchange charges his account that holds the deposited margin. If the balance of this account becomes less than the deposit required to maintain the account, the trader must immediately pay additional margin into the account in order to maintain the account (a "margin call"). (The Chicago Mercantile Exchange, doing even more, marks positions to market twice a day, at 10:00 am and 2:00 pm.)

Over-the-counter (OTC) derivatives, in contrast, are formula-based financial contracts between buyers and sellers, and are not traded on exchanges, so their market prices are not established by any active, regulated market trading.  Market values are, therefore, not objectively determined or available readily (purchasers of derivative contracts are typically furnished with computer programs which compute market values based upon data input from the active markets and the provided formulas). During their early development, OTC derivatives such as interest rate swaps were not marked to market frequently. Deals were monitored on a quarterly or annual basis, when gains or losses would be acknowledged or payments exchanged.

As the practice of marking to market became more used by corporations and banks, some of them seem to have discovered that this was a tempting way to commit accounting fraud, especially when the market price could not be determined objectively (because there was no real day-to-day market available or the asset value was derived from other traded commodities, such as crude oil futures), so assets were being "marked to model" in a hypothetical or synthetic manner using estimated valuations derived from financial modeling, and sometimes marked in a manipulative manner to achieve spurious valuations. The most infamous use of mark-to-market in this way was the Enron scandal.

After the Enron scandal, changes were made to the mark to market method by the Sarbanes–Oxley Act in the US during 2002. The Act affected mark to market by forcing companies to implement stricter accounting standards. The stricter standards included more explicit financial reporting, stronger internal controls to prevent and identify fraud, and auditor independence. In addition, the Public Company Accounting Oversight Board (PCAOB) was created by the Securities and Exchange Commission (SEC) for the purpose of overseeing audits. The Sarbanes-Oxley Act also implemented harsher penalties for fraud, such as enhanced prison sentences and fines for committing fraud. Although the law was created to restore investor confidence, the cost of implementing the regulations caused many companies to avoid registering on stock exchanges in the United States.

Internal Revenue Code Section 475 contains the mark to market accounting method rule for taxation. Section 475 provides that qualified securities dealers who elect mark to market treatment shall recognize gain or loss as if the property were sold for its fair market value on the last business day of the year, and any gain or loss shall be taken into account for that year. The section also provides that dealers in commodities can elect mark to market treatment for any commodity (or their derivatives) which is actively traded (i.e., for which there is an established financial market that provides a reasonable basis to determine fair market value by disseminating price quotes from broker/dealers or actual prices from recent transactions).

FAS 115
Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities, commonly known as "FAS 115", is an accounting standard issued during May 1993 by the Financial Accounting Standards Board (FASB), which became effective for entities with fiscal years beginning after December 15, 1993.

FAS 115 addresses the accounting and reporting for investments in equity securities that have readily determinable fair values and for all investments in debt securities. Those investments are to be classified in three categories and accounted for as follows:

Debt securities that the enterprise has the positive intent and ability to hold to maturity are classified as "held-to-maturity" securities and reported at amortized cost less impairment. (Amortization refers to spreading payments over multiple periods.)
Debt and equity securities that are bought and held principally for the purpose of selling them in the near term are classified as "trading" securities and reported at fair value, with unrealized gains and losses included in earnings.
Debt and equity securities not classified as either held-to-maturity securities or trading securities are classified as "available-for-sale" securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity (Other Comprehensive Income).

FAS 124
Statement of Financial Accounting Standards No. 124, Accounting for Certain Investments Held by Not-for-Profit Organizations, commonly known as "FAS 124", is an accounting standard issued during November 1995 by FASB, which became effective for entities with fiscal years beginning after December 15, 1995.

FAS 124 requires that, for investments in equity securities with readily determinable fair values and for all investments in debt securities, a not-for-profit organization must report them at fair value, with gains and losses included in a Statement of Activities. A narrow exception is made to allow limited held-to-maturity accounting for a not-for-profit organization if comparable business entities are engaged in the same industry.

FAS 157 / Accounting Standards Codification Topic 820

Statement of Financial Accounting Standards No. 157, Fair Value Measurements, commonly known as "FAS 157", is an accounting standard issued during September 2006 by FASB, which became effective for entities with fiscal years beginning after November 15, 2007.

FAS Statement 157 includes the following:

Clarity of the definition of fair value;
A fair value hierarchy used to classify the source of information used in fair value measurements (i.e., market-based or non-market based);
Expanded disclosure requirements for assets and liabilities measured at fair value; and
A modification of the long-standing accounting presumption that a measurement-date-specific transaction price of an asset or liability equals its same measurement-date-specific fair value.
Clarification that changes in credit risk (both that of the counterparty and the company's own credit rating) must be included in the valuation.

FAS 157 defines "fair value" as:
"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date".

FAS 157 only applies when another accounting rule requires or permits a fair value measure for that item.  While FAS 157 does not introduce any new requirements mandating the use of fair value, the definition as outlined does introduce certain important differences.

First, it is based on the exit price (for an asset, the price at which it would be sold (bid price)) rather than an entry price (for an asset, the price at which it would be bought (ask price)), regardless of whether the entity plans to hold the asset for investment or resell it later.

Second, FAS 157 emphasizes that fair value is market-based rather than entity-specific.  Thus, the optimism that often characterizes an asset acquirer must be replaced with the skepticism that typically characterizes a dispassionate, risk-averse buyer.

FAS 157's fair value hierarchy underpins the concepts of the standard.  The hierarchy ranks the quality and reliability of information used to determine fair values, with level 1 inputs being the most reliable and level 3 inputs being the least reliable. Information based on direct observations of transactions (e.g., quoted prices) involving the same assets and liabilities, not assumptions, offers superior reliability; whereas, inputs based on unobservable data or a reporting entity's own assumptions about the assumptions market participants would use are the least reliable.  A typical example of the latter is shares of a privately owned company the value of which is based on projected cash flows.

Problems can occur when the market-based measurement does not accurately represent the underlying asset's true value. This can occur when a company is forced to calculate the selling price of these assets or liabilities during unfavorable or volatile times, such as a financial crisis. For example, if the liquidity is low or investors are fearful, the current selling price of a bank's assets could be much less than the value under normal liquidity conditions. The result would be a lowered shareholders' equity. This case occurred during the financial crisis of 2008/09 where many securities held on banks' balance sheets could not be valued efficiently as the markets had disappeared from them. During April 2009, however, the Financial Accounting Standards Board (FASB) voted on and approved new guidelines that would allow for the valuation to be based on a price that would be received in an orderly market rather than a forced liquidation, starting during the first quarter of 2009.

Although FAS 157 does not require fair value to be used on any new classes of assets, it does apply to assets and liabilities that are recorded at fair value in accordance with other applicable rules.  The accounting rules for which assets and liabilities are held at fair value are complex.  Mutual funds and securities companies have recorded assets and some liabilities at fair value for decades in accordance with securities regulations and other accounting guidance.  For commercial banks and other types of financial services companies, some asset classes are required to be recorded at fair value, such as derivatives and marketable equity securities.  For other types of assets, such as loan receivables and debt securities, it depends on whether the assets are held for trading (active buying and selling) or for investment.  All trading assets are recorded at fair value.  Loans and debt securities that are held for investment or to maturity are recorded at amortized cost, unless they are deemed to be impaired (in which case, a loss is recognized).  However, if they are available for sale or held for sale, they are required to be recorded at fair value or the lower of cost or fair value, respectively.  (FAS 65 and FAS 114 cover the accounting for loans, and FAS 115 covers the accounting for securities.)  Notwithstanding the above, companies are permitted to account for almost any financial instrument at fair value, which they might elect to do in lieu of historical cost accounting (see FAS 159, "The Fair Value Option").

Thus, FAS 157 applies in the cases above where a company is required or elects to record an asset or liability at fair value.

The rule requires a mark to "market", rather than to some theoretical price calculated by a computer — a system often criticized as "mark to make-believe". (Occasionally, for certain types of assets, the rule allows for using a model.)

Sometimes, there is a weak market for assets which trade relatively infrequently - often during an economic crisis. During these periods, there are few, if any buyers for such products. This complicates the marking process.  In the absence of market information, an entity is allowed to use its own assumptions, but the objective is still the same: what would be the current value of a sale to a willing buyer.  In developing its own assumptions, the entity can not ignore any available market data, such as interest rates, default rates, prepayment speeds, etc.

FAS 157 does not distinguish between non cash-generating assets, i.e., broken equipment, which can theoretically have zero value if nobody will buy them in the market – and cash-generating assets, like securities, which are still worth something for as long as they earn some income from their underlying assets. The latter cannot be marked down indefinitely, or at some point, can create incentives for company insiders to buy them from the company at the under-valued prices. Insiders are in the best position to determine the creditworthiness of such securities going forward.  In theory, this price pressure should balance market prices to accurately represent the "fair value" of a particular asset.  Purchasers of distressed assets should buy undervalued securities, thus increasing prices, allowing other Companies to consequently mark up their similar holdings.

Also new in FAS 157 is the idea of nonperformance risk. FAS 157 requires that in valuing a liability, an entity should consider the nonperformance risk. If FAS 157 simply required that fair value be recorded as an exit price, then nonperformance risk would be extinguished upon exit. However, FAS 157 defines fair value as the price at which you would transfer a liability. In other words, the nonperformance that must be valued should incorporate the correct discount rate for an ongoing contract. An example would be to apply higher discount rate to the future cash flows to account for the credit risk above the stated interest rate. The Basis for Conclusions section has an extensive explanation of what was intended by the original statement with regards to nonperformance risk (paragraphs C40-C49).

In response to the rapid developments of the financial crisis of 2007–2008, the FASB is fast-tracking the issuance of the proposed FAS 157-d, Determining the Fair Value of a Financial Asset in a Market That Is Not Active.

Under Accounting Standards Codification, FASB's fair value accounting guidance has been codified as Topic 820.

IFRS 13
IFRS 13, Fair Value Measurement, was adopted by the International Accounting Standards Board on May 12, 2011.  IFRS 13 provides guidance for how to perform fair value measurement under International Financial Reporting Standards and took effect on January 1, 2013.  It does not provide guidance as to when fair value should be used.  The guidance is similar to the US GAAP guidance.

Marking-to-market a derivatives position
In marking-to-market a derivatives account, at pre-determined periodic intervals, each counterparty exchanges the change in the market value of their account in cash. For Over-The-Counter (OTC) derivatives, when one counterparty defaults, the sequence of events that follows is governed by an ISDA contract. When using models to compute the ongoing exposure, FAS 157 requires that the entity consider the default risk ("nonperformance risk") of the counterparty and make a necessary adjustment to its computations.

For exchange traded derivatives, if one of the counterparties defaults in this periodic exchange, that counterparty's account is immediately closed by the exchange and the clearing house is substituted for that counterparty's account.
Marking-to-market virtually eliminates credit risk, but it requires the use of monitoring systems that usually only large institutions can afford.

Use by brokers
Stock brokers allow their clients to access credit via margin accounts. These accounts allow clients to borrow funds to buy securities. Therefore, the amount of funds available is more than the value of cash (or equivalents). The credit is provided by charging a rate of interest and requiring a certain amount of collateral, in a similar way that banks provide loans. Even though the value of securities (stocks or other financial instruments such as options) fluctuates in the market, the value of accounts is not computed in real time. Marking-to-market is performed typically at the end of the trading day, and if the account value decreases below a given threshold (typically a ratio predefined by the broker), the broker issues a margin call that requires the client to deposit more funds or liquidate the account.

Mark-to-market accounting use by Enron

In Enron's natural gas business, the accounting had been fairly straightforward: in each time period, the company listed actual costs of supplying the gas and actual revenues received from selling it. However, when Skilling joined the company, he demanded that the trading business adopt mark-to-market accounting, claiming that it would represent "true economic value". Enron became the first nonfinancial company to use the method to account for its complex long-term contracts. Mark-to-market accounting requires that once a long-term contract has been signed, income is estimated as the present value of net future cash flow. Often, the viability of these contracts and their related costs were difficult to estimate. Owing to the large discrepancies between reported profits and cash, investors were typically given false or misleading reports. Under this method, income from projects could be recorded, although the firm might never have received the money, with this income increasing financial earnings on the books. However, because in future years the profits could not be included, new and additional income had to be included from more projects to develop additional growth to appease investors. As one Enron competitor stated, "If you accelerate your income, then you have to keep doing more and more deals to show the same or rising income." Despite potential pitfalls, the U.S. Securities and Exchange Commission (SEC) approved the accounting method for Enron in its trading of natural gas futures contracts on January 30, 1992. However, Enron later expanded its use to other areas in the company to help it meet Wall Street projections.

For one contract, in July 2000, Enron and Blockbuster Video signed a 20-year agreement to introduce on-demand entertainment to various U.S. cities by year's end. After several pilot projects, Enron claimed estimated profits of more than $110 million from the deal, even though analysts questioned the technical viability and market demand of the service. When the network failed to work, Blockbuster withdrew from the contract. Enron continued to claim future profits, even though the deal resulted in a loss.

Effect on subprime crisis and Emergency Economic Stabilization Act of 2008

Former Federal Deposit Insurance Corporation Chair William Isaac placed much of the blame for the subprime mortgage crisis  on the Securities and Exchange Commission and its fair-value accounting rules, especially the requirement for banks to mark their assets to market, particularly mortgage-backed securities (MBS). A review found little evidence that fair-value accounting had caused or exacerbated the crisis.

The debate occurs because this accounting rule requires companies to adjust the value of marketable securities (such as the MBS) to their market value. The intent of the standard is to help investors understand the value of these assets at a specific time, rather than just their historical purchase price.  Because the market for these assets is distressed, it is difficult to sell many MBS at other than prices which may (or may not) be representative of market stresses, which may be less than the value that the mortgage cash flow related to the MBS would merit. As initially interpreted by companies and their auditors, the typically lesser sale value was used as the market value rather than the cash flow value.  Many large financial institutions recognized significant losses during 2007 and 2008 as a result of marking-down MBS asset prices to market value.

For some institutions, this also triggered a margin call, such that lenders that had provided the funds using the MBS as collateral had contractual rights to get their money back.  This resulted in further forced sales of MBS and emergency efforts to obtain cash (liquidity) to pay off the margin call. Markdowns may also reduce the value of bank regulatory capital, requiring additional capital raising and creating uncertainty regarding the health of the bank.

It is the combination of the extensive use of financial leverage (i.e., borrowing to invest, leaving limited funds in the event of recession), margin calls and large reported losses that may have exacerbated the crisis. If cash flow-derived value — which excludes market judgment as to default risk but may also more accurately represent "actual" value if the market is sufficiently distressed — is used (rather than sale value), the size of market-value adjustments required by the accounting standard would be typically reduced.

On September 30, 2008, the SEC and the FASB issued a joint clarification regarding the implementation of fair value accounting in cases where a market is disorderly or inactive.  This guidance clarified that forced liquidations are not indicative of fair value, as this is not an "orderly" transaction.  Further, it clarifies that estimates of fair value can be made using the expected cash flows from such instruments, provided that the estimates represent adjustments that a willing buyer would make, such as adjustments for default and liquidity risks.

Section 132 of the Emergency Economic Stabilization Act of 2008, which passed on October 3, 2008, restated the SEC's authority to suspend the application of FAS 157, and Section 133 required a report by the SEC which was delivered December 30, 2008.

On October 10, 2008, the FASB issued further guidance to provide an example of how to estimate fair value in cases where the market for that asset is not active at a reporting date.

On December 30, 2008, the SEC issued its report under Sec. 133 and decided not to suspend mark-to-market accounting.

On March 16, 2009, FASB proposed allowing companies to use more leeway in valuing their assets under "mark-to-market" accounting. On April 2, 2009, after a 15-day public comment period and a contentious testimony before the U.S. House Financial Services subcommittee, FASB eased the mark-to-market rules through the release of three FASB Staff Positions (FSPs). Financial institutions are still required by the rules to mark transactions to market prices but more so in a steady market and less so when the market is inactive. To proponents of the rules, this eliminates the unnecessary "positive feedback loop" that can result in a weakened economy.

On April 9, 2009, FASB issued an official update to FAS 157 that eases the mark-to-market rules when the market is unsteady or inactive. Early adopters were allowed to apply the ruling as of March 15, 2009, and the rest as of June 15, 2009.
It was anticipated that these changes could significantly increase banks' statements of earnings and allow them to defer reporting losses.  The changes, however, affected accounting standards applicable to a broad range of derivatives, not just banks holding mortgage-backed securities.

During January 2010, Adair Turner, Chairman of the UK's Financial Services Authority, said that marking to market had been a cause of exaggerated bankers' bonuses. This is because it produces a self-reinforcing cycle during an increasing market that feeds into banks' profit estimates. Other academics, such as S.P. Kothari and Karthik Ramanna, have made similar arguments.

See also
 Deprival value
 Financial asset
 Historical cost accounting
 List of accounting topics
 List of finance topics
 Mark to model
 Revenue recognition
 Fair value accounting and the subprime mortgage crisis
 Worldcom
Creative accounting

References

Financial markets
United States housing bubble
Valuation (finance)
Accounting terminology

Mark-to-market accounting


Clandestine je drugi studijski album švedskog death metal-sastava Entombed, objavljen 12. studenog 1991. u Europi i 11. veljače 1992. u Sjevernoj Americi. S prethodnim albumom Entombeda, Clandestine je pomogao uspostaviti prepoznatljiv švedski zvuk u žanru death metala. Jedini je Entombedov album na kojem se ne pojavljuje izvorni pjevač LG Petrov.

Popis pjesama

Recenzije

AllMusic dodijelio je albumu četiri i pol zvjezdice.  U listopadu 2016. Clandestine je primljen u Kuću slavnih časopisa Decibel, postavši drugi album Entombeda koji je predstavljen u Kući slavnih Decibel.

Osoblje

Entombed
 Nicke Andersson – vokal, bubnjevi, grafički dizajn (stražnja naslovnica), umjetnički smjer, logotip
 Alex Hellid – gitara
 Ulf Cederlund – gitara, prateći vokal
 Lars Rosenberg – bas-gitara

Ostalo osoblje
 Andreas Lundberg – fotografije
 Per Nilson – fotografije
 Tomas Skogsberg – produkcija, inženjer zvuka
 Dan Seagrave – naslovnica

Izvori

Albumi iz 1991.
Albumi sastava Entombed

Clandestine


Lights Out 2003 çıkışlı Antimatter albümüdür. Müzikal olarak dark-ambient soundu ile bristol trip-hop sounduna yakındır.
 Lights out
 Everything you know is wrong
 The art of a soft landing
 Expire
 In stone
 Reality clash
 Dream
 Terminal

2003 albümleri
İngilizce albümler
Antimatter albümleri

Lights Out


Hanau () is a city in the Main-Kinzig-Kreis, in Hesse, Germany. It is located 25 km east of Frankfurt am Main and is part of the Frankfurt Rhine-Main Metropolitan Region. Its station is a major railway junction and it has a port on the river Main, making it an important transport centre. The city is known for being the birthplace of Jakob and Wilhelm Grimm and Franciscus Sylvius. Since the 16th century it was a centre of precious metal working with many goldsmiths. It is home to Heraeus, one of the largest family-owned companies in Germany.

Hanau, once the seat of the Counts of Hanau, lost much of its architectural heritage in World War II. A British air raid in 1945 created a firestorm, killing one sixth of the remaining population and destroying 98 percent of the old city and 80 percent of the city overall.

In 1963, the city hosted the third Hessentag state festival. Until 2005, Hanau was the administrative centre of the Main-Kinzig-Kreis. On 19 February 2020, a gunman attacked two bars and a kiosk in Hanau, murdering nine people with roots outside Germany, before shooting his mother and himself.

Geography
The historic core of Hanau is situated within a semicircle of the river Kinzig which flows into the river Main just west of the city. Today, after a substantial expansion during the 19th and 20th centuries it also extends to the river Main and after a restructuring of municipal borders within Hesse in the 1970s a couple of nearby villages and towns were incorporated. After this change, Hanau for the first time, also extended to the south bank of the Main river.

Climate
On the 0 °C isotherm, Hanau has a humid continental climate as Eastern Germany with warm summer, classified by Köppen as Dfb. In the -3 °C isotherm has oceanic climate (Cfb) with some interior characteristics. Using the first definition used is the city most west of the continent below 200 m at sea level with this category.

Districts
 Innenstadt (city center)
 Nordwest (northwest) incl.
 Südost (southeast)

 Großauheim

Name

The name is derived from Hagenowe, which is a composition of  ('wood') and  ('open land by the side of a river').

History

Old town
As a place of settlement Hanau was first mentioned in 1143. Formerly it was the site of a castle which used the waters of the river Kinzig as a defense. The castle belonged to a noble family, calling themselves "of Hanau" from the 13th century. Starting from this castle a village developed and became a town in 1303. As a result of this history, the main church of Hanau stood outside its walls in the village of Kinzdorf. The villagers moved into the town, Kinzdorf became an abandoned village leaving only the church. Only in the 15th century was the status of the Hanau parish church transferred to the church of Mary Magdalene within the town walls.

Shortly after the first town walls were built at the beginning of the 14th century, the town outgrew this limit. Outside the wall, along the road to Frankfurt am Main a settlement developed (the Vorstadt) which was properly included in the fortifications of Hanau only when Hanau received completely new fortifications in Renaissance-style during the first half of the 16th century. These new fortifications enclosed three elements: The medieval castle, the medieval town of Hanau and the Vorstadt.

New town

Huguenots

In 1597 Count Philipp Ludwig II attracted French Protestants (Huguenots) refugees, who had been admitted to Frankfurt but had only very limited accommodation, to found their own settlement south of Hanau. This happened under the direction of the then guardian of the Hanau count, Johann VI. von Nassau-Dillenburg, who hoped for significant economic and cultural advances from the settlement of the Réfugiés from south-west France. In return for the assurance of free exercise of their religion, the refugees undertook to become economically active in Hanau. Out of this tradition, goldsmiths are still trained in Hanau. Hanau also was the site of the first workshop to produce Faience within Germany. These new citizens were granted privileges and they formed their own community, church and administration for the "new town of Hanau" (Neustadt Hanau) wholly separate from the existing community. A stark contrast to the Catholic Church, but also to the Lutheran Church of the time, was the participation of lay people in church-governing functions, as well as the design of the church, especially the decalogues. Each congregation was led by the Consistoire, elected by congregation members for life, which is roughly comparable to today's church council. The descendants of the French Reformed religious refugees have assimilated in Hanau over time.

Walloon-Dutch refugees and Jews
In contrast to the Huguenots, the Walloon and Dutch Calvinist refugees came from an area of what is now the Netherlands, Belgium and the French Département Nord at the time of Spanish rule, the Spanish Netherlands. With the arrival of the Huguenots, Walloons and Dutch, Hanau's rise to become an important business location began. Until 1821, the new town had its own independent community, independent of the old town. The Reformed Walloon-Dutch community still exists today.

Philipp Ludwig II also allowed Jews to settle in Hanau. From 1604 there was a Jewish community again.

It took more than 200 years to amalgamate both. The new town – larger than the old one – was protected by a then very modern fortification in Baroque-style which proved a big asset only a few years later in the Thirty Years' War. The town survived a siege in 1637 with only minor damage.

The new citizens formed the major economic and political power within the County of Hanau and in 1642 played a leading role in the succession of Count Fredrik Casimir of Hanau Lichtenberg into the County of Hanau-Münzenberg of which the town of Hanau was the capital.

17th century
During the Thirty Years' War Hanau was taken by the Swedes in 1631. In 1636 it was besieged by the imperial troops, but was relieved on the 13th of June by William V, Landgrave of Hesse-Kassel, on account of which the day is still commemorated by the inhabitants.

18th century

In 1736 Johann Reinhard III of Hanau-Lichtenberg, the last of the Counts of Hanau, died. Those parts of his county belonging to the County of Hanau-Münzenberg, which included Hanau, were inherited by the Landgrave of Hesse-Kassel. Due to dynastic troubles within this family the County of Hesse-Hanau was created a separate state from the Landgraviate until 1786. So Hanau stayed capital for another 50 years. Even after that it became – after Kassel – the town second in importance within Hesse-Kassel.

19th century

During the Napoleonic Wars the Emperor himself ordered the fortifications of Hanau to be destroyed. This created a chance for both parts of the town to expand across their traditional limits. In 1813, the Battle of Hanau took place near the city between French troops and Austro-Bavarian forces. During the 1820s the administrations of both towns of Hanau were merged. The first common Mayor, who became Lord Mayor (Oberbürgermeister) was , later to become prime minister and minister of the interior of the Electorate of Hesse after the Revolution of 1848.

With its pre-industrial workshops Hanau became a nucleus of a heavy industrialisation during the 19th century: From within the city (e.g.: Heraeus) as well as from outside (e.g. Degussa, Dunlop). This was heavily supported by its development as an important railway interchange of six railway lines, most of them main lines:
 1848: Frankfurt-Hanau Railway
 1854: Main–Spessart Railway
 1867: Frankfurt–Bebra Railway, eastern direction
 1873: Frankfurt–Bebra Railway, western direction
 1879/1881: Friedberg–Hanau Railway
 1882: Odenwald Railway

Revolution of 1848

1848 Hanau was a centre of the German democratic movement and contributed significantly both in 1830 and in the Revolution of 1848. As part of this movement the German Gymnastic League (Deutscher Turnerbund) was founded here in 1848. Hanau was finally annexed to Prussia like all of Hesse-Kassel in 1866 after its Prince-elector took the Austrian side in the Austro-Prussian War. It remained part of Prussia until 1945.

In the late 19th century Hanau became a major garrison town. Due to its interchange of railway lines a large detachment of military railway-engineers as well as other military units were stationed here.

As a free-trade city, Hanau developed a silver manufacturing industry using fantasy hallmarks. Hanau silver was produced from the mid 19th to the early 20th Century.

20th century

During World War II, the Jewish population were persecuted with the last Jews being deported in May 1942.

Hanau was for the most part destroyed by British airstrikes in March 1945 a few days before it was taken by the U.S. Army. Around 87% of the town was destroyed. Of 15,000 inhabitants who remained in the city at the time, 2,500 died in the attack.

The town housed one of the largest garrisons of the U.S. Army in Europe. Being an important strategic location in the so called Fulda Gap, the military community had a population of 45,000 military members, U.S. civilians and family members at its peak during the Cold War. The extensive U.S. facilities included Hanau Army Airfield, also known as Fliegerhorst Langendiebach. The garrison was closed in April 2018. Most of the former military areas have been converted to civil use in the meantime.

21st century
In 2010, Hanau started a huge building project to completely redesign the inner city. These are the largest construction works in the town since the reconstruction after World War II.

On 19 February 2020, eleven people—including the perpetrator—were killed in a spree shooting at two shisha bars and a flat in the town. The perpetrator, known as Tobias Rathjen, opened fire at Midnight Bar and Arena Bar in Hanau centre and Kesselstadt. Tobias then drove home, where he killed his mother, and shot himself.

Economy
At present, many inhabitants work in the technological industry Heraeus) or commute to Frankfurt. Frankfurt International Airport is 30 km away.

Population
 With a population of  101,364 it is the sixth most populous town in Hesse. Having lost its status as administrative centre of the Main-Kinzig-Kreis (Main-Kinzig district) to Gelnhausen in 2005, proposals have been made that Hanau should form its own administrative district by 1 January 2026.
 More than 20% of the inhabitants are foreign nationals, mostly Turkish workers.

Jewish community
The earliest documentary evidence for the presence of Jews in Hanau dates from 1313. In the 17th and 18th centuries Hanau developed into an important center of Hebrew printing. The community numbered 540 persons 1805, 80 families in 1830, 447 persons in 1871, and 657 at the turn of the century. In 1925 there were 568 Jews in Hanau.

Twin towns – sister cities

Hanau is twinned with:

 Conflans-Sainte-Honorine, France
 Dartford, United Kingdom
 Francheville, France
 Nilüfer, Turkey
 Taizhou, China
 Tottori, Japan
 Yaroslavl, Russia

Friendly cities
Hanau also has friendly relations with:
 Waltershausen, Germany
 Pays de Hanau, France

Transport

Rail
Hanau is a transportation hub in Germany, with its main station serving the following lines:
Frankfurt-Hanau Railway (RE / RB 55),
Main-Spessart-Bahn (from Hanau to Aschaffenburg Hauptbahnhof) (RE / RB 55),
Kinzig Valley Railway to Fulda (RE / RB 50),
Frankfurt-Bebraer railway (westbound) to Offenbach Hauptbahnhof, Frankfurt am Main Hauptbahnhof as well as the largely parallel south metropolitan S-Bahn,
Friedberg-Hanau railway (RB 33) and
Odenwaldbahn (RE / RB 64) towards Babenhausen, Groß-Umstadt-Wiebelsbach, Erbach and Eberbach.

Besides the main station, the town is also served by Hanau West and Hanau-Wilhelmsbad on the Frankfurt-Hanau Railway, Großauheim on the Main-Spessart-Bahn, Wolfgang an der Kinzigtalbahn, the S-Bahn station at Steinheim (Main) on the South-Main S-Bahn, Hanau Nord at the Hanau-Friedberger Bahn and Hanau-Klein Auheim on the Odenwaldbahn.

Sights

  (historic spa)
  (St Mary's Church)

Notable people

 Louis Appia (1818–1898), surgeon, member of the Geneva "Committee of Five" (precursor to the International Committee of the Red Cross)
 J. C. C. Devaranne (1784–1813), was born in Hanau on 8 March 1784
 Siegmund Feniger, also known as Nyanaponika Thera, Buddhist monk
 Jürgen Grasmück (1940–2007), author of horror fiction and science fiction stories, born in Hanau in 1940
 The Brothers Grimm (Brüder Grimm) collected many German fairy tales and started work on the German Glossary
 Ludwig Emil Grimm (1790–1863), painter, younger brother of Jacob and Wilhelm
 Solomon Hanau (1687–1746), 17th century Hebrew-language linguistic master
 Hans Daniel Hassenpflug (1794–1862), German statesman
 Paul Hindemith (1895–1963), composer
 Stefan Jagsch (born 1986), extreme-right politician
 Alois Kottmann (1929–2021), violinist, was born in Großauheim
 Johann Peter Krafft (1780–1856), painter
 Daniel la Rosa (born 1985), racing driver
 Moritz Daniel Oppenheim (1800–1882), painter, often regarded as the first Jewish painter of the modern era
 Bodo Sperling (born 1952) is a German painter and conceptual artist.
 Karl Storck (1826–1887), Romanian sculptor, born in Hanau on 30 March 1887
 Hermann Volk (1903–1988), Roman-catholic bishop in Mainz
 Rudi Völler (born 1960), football/soccer world champion 1990 and coach of the German national team, when it was runner-up in 2002
 Wilhelm Wagenfeld (1900–1990), Designer

Sports
 Turngemeinde 1837 Hanau a.V. (TGH), one of the oldest of Germany's sports clubs
 Hanauer Rudergesellschaft 1879 e.V. (HRG), one of Germany's oldest rowing clubs
 Hanau 93 (1. Hanauer Fußball Club 1893 e.V. or very short just "HFC"), Hesse's oldest association football club

References

External links

 Official town website
 HanauOnline Webzine
 Staatliche Zeichenakademie Hanau (Hanau State Academy)

Cities in Hesse
Main-Kinzig-Kreis
Burial sites of the House of Leiningen
Populated places on the Main basin
Populated riverside places in Germany

Hanau


Europska Formula 2 - sezona 1968. je bila 2. sezona Europske Formule 2. Naslov prvaka osvojio je Jean-Pierre Beltoise u bolidu Matra-Ford Cosworth za momčad Matra Sports. Jochen Rindt je u svom bolidu Brabham-Ford Cosworth za momčad Roy Winkelmann Racing, pobijedio na šest utrka, no kako je nastupao kao gostujući vozač, nije mogao osvajati bodove. Od regularnih vozača, prvenstvom je dominirao Beltoise s pet pobjeda, od kojih je dvi "naslijedio" od Rindta. Henri Pescarolo nije pobjeđivao ove sezone, no s četiri druga mjesta, osvojio je titulu viceprvaka. Tino Brambilla se pridružio Ferrarija u sredini sezone, te je u listopadu na stazama Hockenheimring i Vallelunga ostvario dvije pobjede. Na prvoj utrci sezone 7. travnja, koja se vozila također na Hockenheimringu, poginuo je Jim Clark.

Poredak

Izvori

 1968

Europska Formula 2 – sezona 1968.


Cornel Cornean (n. 23 aprilie 1884, Apahida, - d. 1963 Caransebeș) a fost un deputat în Marea Adunare Națională de la Alba Iulia, organismul legislativ reprezentativ al "tuturor românilor din Transilvania, Banat și Țara Ungurească", cel care a adoptat hotărârea privind Unirea Transilvaniei cu România, la 1 decembrie 1918.

Biografie
A fost secretar al Consistoriului eparhial Caransebeș, apoi asesor ordinar în senatul bisericesc.

Activitatea politică
A fost membru al Consiliului Național Român din Caransebeș, iar după 1 decembrie 1918 a fost ales membru în Marele Sfat Național Român. A devenit membru al P.N.Ț, deputat si vicepreședinte al Camerei Deputaților.

Recunoașteri

Note

Bibliografie

 Ioan I. Șerban, Dorin Giurgiu, Ionela Mircea, Nicolae Josan, Dicționarul personalităților Unirii. Trimișii românilor transilvăneni la Marea Adunare Națională de la Alba Iulia, Muzeul Național al Unirii, Alba Iulia, 2003, ISBN 973-8141-90-7
 Gelu Neamțu, Mircea Vaida-Voevod, 1 decembrie 1918. Mărturii ale participanților, vol. I-II, Editura Academiei Române, București, 2005, ISBN 973-27-1258-9 (vol. I); ISBN 973-27-1264-3 (vol. II)

Lectură suplimentară

 Daniela Comșa, Eugenia Glodariu, Maria M. Jude, Clujenii și Marea Unire, Muzeul Național Transilvania, Cluj-Napoca, 1998
 Florea Marin, Medicii și Marea Unire, Editura Tipomur, Târgu Mureș, 1993
 Silviu Borș, Alexiu Tatu, Bogdan Andriescu, (coord.), Participanți din localități sibiene la Marea Adunare Națională de la Alba Iulia din 1 decembrie 1918, Editura Armanis, Sibiu, 2015

Legături externe

  Membrii de drept ai Marii Adunării Naționale de la Alba-Iulia din 1 decembrie 1918, lista publicată în "Gazeta Oficială", Sibiu, nr. 1, 1/14 decembrie 1918
  1 decembrie 1918, Marea Unire de la Alba Iulia. Mărturii, documente și semnificații

Vezi și

 Lista delegaților la Marea Adunare Națională de la Alba Iulia

Nașteri în 1884
Decese în 1963
Delegați la Marea Adunare Națională de la Alba Iulia

Cornel Cornean


An Carex ouachitana in uska species han Liliopsida nga ginhulagway ni Kral, Manhart ngan Bryson. An Carex ouachitana in nahilalakip ha genus nga Carex, ngan familia nga Cyperaceae. Waray hini subspecies nga nakalista.

Mga kasarigan

Carex

Carex ouachitana


Suri (en bengalí, িসউড়ী ) es una ciudad de la India situada en el estado de Bengala Occidental. Según el censo de 2011, tiene una población de 67 864 habitantes.

Es el centro administrativo del distrito de Birbhum.

Geografía
La ciudad está situada a una altitud de 71 metros sobre el nivel del mar, a unos 200 km de la capital estatal, Calcuta, en la zona horaria UTC +5:30.

Referencias

Localidades de Bengala Occidental

Suri (India)


Natalja Walerjewna Karimowa, (; englische Transkription: Nataliya Karimova; * 28. Februar 1974 in Rostow-na-Donu) ist eine ehemalige russische Bahnradsportlerin.

Bei den UCI-Bahn-Weltmeisterschaften 1997 in Perth errang Natalja Karimowa zwei Medaillen: eine goldene im Punktefahren und eine silberne in der Einerverfolgung. 1998, bei Läufen des Bahnrad-Weltcups, wurde sie Erste im Punktefahren in Hyères und Zweite in Berlin in der Verfolgung. Im Jahr darauf belegte sie bei Weltcupläufen zwei dritte Plätze in der Verfolgung. Zweimal – 1996 und 2000 – startete sie bei Olympischen  Spielen; 1996 wurde sie Zehnte und 2000 Neunte in der Einerverfolgung.

Weblinks

Radsportler (Russland)
Weltmeister (Radsport)
Olympiateilnehmer (Russland)
Teilnehmer der Olympischen Sommerspiele 1996
Teilnehmer der Olympischen Sommerspiele 2000
Bahnradfahrer
Russe
Geboren 1974
Frau

Natalja Walerjewna Karimowa


{{Kraliyet bilgi kutusu
| isim = Ertuğrul Gazi
| başlık = ارطغرل غازى
| resim = Ertugrul-gazi-1.jpg
| resim_boyutu = 200px
| altyazı = Ertuğrul Gazi'nin 16. yüzyıl'da yapılmış bir minyatürü
| veraset = Kayı Boyu lideri
| hüküm_süresi = 1232 - 1281
| taç_giymesi =
| önce_gelen = Süleyman Şah veya Gündüz Gazi
| vekili =
| sonra_gelen = Osman Gazi
| veraset1 = Anadolu Selçuklu Devleti'nin Söğüt uçbeyi
| hüküm_süresi1 = ? - 1281
| sonra_gelen1 = Osman Gazi
| veliaht =
| eşi = Halime Hatun
| çocukları = Gündüz BeySaru Batu Savcı BeyOsman Gazi<ref name="İnalcık2">Âşıkpaşazâde, Tevârîh-i Âl-i Osman; İnalcık, Halil, 2007; sf. 489.</ref>
| tam ismi = Süleyman Şah oğlu Ertuğrul
Ertuğrul bin Gündüz
| hanedan = Kayı Boyu
| babası = Süleyman Şah veya Gündüz Alp
| annesi = Hayme Hatun
| doğum_tarihi = 1190'lar
| doğum_yeri = Ahlat, Bingöl
| ölüm_tarihi = 1280'ler
| ölüm_yeri = Söğüt, Bilecik
| defin_tarihi =
| defin_yeri = Ertuğrul Gazi Türbesi
| dini = İslam
| meslek =
| imza =
| modül =
}}
Ertuğrul Gazi ya da Ertuğrul Bey (; ö. ~1280, Söğüt), 13. yüzyılın ortalarında Oğuzların Kayı boyunun lideri ve Osmanlı Beyliği'nin kurucusu olan Osman Bey'in babasıdır.

13. yüzyılın ortalarında Orta Asya'daki Cengiz Han'ın Moğol baskısından kaçan Kayılar, ilk olarak Doğu Anadolu civarlarına geldiler. Kayı Boyu beyi Süleyman Şah'ın (veya Gündüz Alp) Fırat Nehri'nden geçerken boğulup vefat etmesi üzerine Ertuğrul Bey, Kayılar'ı Bizans sınırına göç ettirmek istedi. Fakat kardeşleri bu fikrine karşı çıktı. En nihayetinde, bu görüş ayrılıkları nedeniyle Kayılar ikiye bölündü: Ertuğrul'un ağabeyleri Sungur Tekin ve Gündoğdu geride, Ahlat'ta kalırken; Ertuğrul, kardeşi Dündar ile birlikte Batı'ya doğru göç etti.

 Anadolu'ya gelmesi ve Söğüt'e yerleşmesi

Anadolu Selçuklu Devleti'nin Bizans İmparatorluğu sınırında bulunan uç emirliklerindeki Türk sayısı, 1243 yılında gerçekleşen Kösedağ Muharebesi sonrasında Anadolu'da başlayan Moğol istilaları sebebiyle artış göstermiş; buna paralel olarak Bizans topraklarına yapılan akınlar artmıştı. Bu akınlar sonucunda, Bizans topraklarında ikinci defa uç beylikleri kurulmaya başlandı.

Sultan Öyüğü (günümüzde Eskişehir) bölgesinde ise, uç topraklarının en ileri hattı olan Söğüt'te yerleşen Türk boyunun başında Ertuğrul Gazi bulunmaktaydı. Ertuğrul Gazi'ye bağlı boyun bu bölgeye ne zaman ve nasıl geldiği kesin olarak bilinmemekle birlikte, konu hakkında farklı görüşler mevcuttur.Ruhî Tarihine göre Ertuğrul Gazi veya atalarının önderliğindeki 340 kişilik Türk boyu, Selçuklular ile birlikte Türkistan'ı terk edip Anadolu'ya gelerek Ankara civarındaki Karacadağ yakınlarına yerleşti. 1222-1230 yılları arasında, İznik İmparatorluğu hükümdarı III. İoannis ile Anadolu Selçuklu Devleti Sultanı I. Alâeddin Keykubad arasında Eskişehir ve Ankara civarında gerçekleşen mücadelelerden haberdar olan Ertuğrul Gazi, orduya hizmet amacıyla çarpışmalara katıldı. Bu kapsamda Karacahisar'a yapılan kuşatmada yer aldı. Bunu memnuniyetle karşılayan I. Alâeddin Keykubad, Ertuğrul Gazi'yi akıncı başı yaptı. 1230 yılında, Harezmşahlar ile yapılan Yassıçemen Muharebesi ve Moğollarla yapılan Kösedağ Muharebesi sebebiyle I. Alâeddin Keykubad ile III. İoannis arasında barış sağlandı. Kısa süre sonra I. Alâeddin Keykubad, Ertuğrul Gazi veya atalarına yardımlarından ötürü Söğüt'ü kışlak, Domaniç'i yaylak olarak verdi. Ertuğrul Gazi akınlarına buradan devam ederken, I. Alâeddin Keykubad'ın ayrılmasının ardından Karacahisar elden çıktı. Bunun üzerine Ertuğrul Gazi, yerli tekfurlarla uzlaşma yoluna gitti.Ruhî Tarihinde yer alan bu bilgileri Osmanlı dönemi tarihçisi Neşrî, Ruhî'den aktarmaktadır. Âşıkpaşazâde ise bu anlatılanları kısaltmış ve içeriğini değiştirerek, yaşananları Osman Bey dönemine nakletmiştir.

Başka bir hikâyeye göre ise, Sürmeli Çukur (Aras Nehri vadisi) veya Ahlat'tan Ankara civarındaki Karacadağ eteklerine yerleşen Ertuğrul Gazi ve aşireti, burada bir süre kaldı ve İznik İmparatoru III. İoannis'e karşı I. Alâeddin Keykubad'ın ordusunda yer aldı. Ancak Moğol saldırıları sebebiyle I. Alâeddin Keykubad'ın Konya'ya dönmesinin ardından Ertuğrul Gazi'ye Söğüt'ü kışlak, Domaniç'i yaylak olarak tayin etti.

 Ölümü
Ertuğrul Gazi'nin ölüm tarihi kesin olarak bilinmemektedir. Birçok kaynak onun 1280'li yıllarda (1280, 1281, 1282, 1288 veya 1289) ve tahminen 80'li veya 90'lı yaşlarda vefat ettiğini söylemektedir. Söğüt'te vefat eden Ertuğrul Gazi'nin, oğlu Osman Gazi tarafından yaptırılan bir türbesi bulunmaktadır.

 Soyağacı
Kaynaklarda, Ertuğrul Gazi'nin soyu hakkında yer alan bilgiler farklılık göstermektedir.

Yazıcızâde Âli'nin Tevârih-i Âl-i Selçuk adlı eserinde yer alan soy ağacı:

Enverî'nin Düstûrnâme-i Enverî adlı eserinde yer alan soy ağacı:

Şükrullah'ın Behcetü't Tevârîh adlı eserinde yer alan soy ağacı:

Hasan bin Mahmûd el-Bayâtî'nin Câm-ı Cem-Âyîn adlı eserinde yer alan soy ağacı:

Karamanlı Mehmed Paşa'ya göre soy ağacı:

Âşıkpaşazâde'nin Âşıkpaşazâde Tarihi adlı eserinde yer alan soy ağacı:

Neşrî'nin Kitab-ı Cihannüma adlı eserinde yer alan soy ağacı:

 Popüler kültürdeki yeri
19. yüzyılda Osmanlı donanması için inşa edilen bir fırkateyne, onun anısına ismi verilmiştir. 1998'de, Türkmenistan'ın başkenti Aşkabat'ta adına Ertuğrul Gazi Camii inşa edilmiştir.

1988 yılında TRT 1'de yayınlanan Kuruluş "Osmancık" dizisinde Baykal Saran, 2014-2019 yılları arasında yine TRT 1'de yayınlanan Diriliş ''Ertuğrul'' dizisinde Engin Altan Düzyatan ve günümüzde ATV'de yayınlanan Kuruluş ''Osman'' dizisinde ise Tamer Yiğit tarafından canlandırılmıştır.

 Galeri

 Kaynakça

 Konuyla ilgili yayınlar

 Akgündüz, Ahmed ve Öztürk, Said (1999), Bilinmeyen Osmanlı, İstanbul:Osav
 Danışman, Zuhuri (?) Osmanlı İmparatorluğu Tarihi 14 Cilt, İstanbul:Zuhuri Danışman Yayinevi.  Cilt:2 say:?

 Maksudoğlu, Mehmed (2001), Osmanlı Tarihi, İstanbul
 Müneccimbaşı Derviş Ahmet: Câmiü'd-Devle Osmanlı Ansiklopedisi, Tarih/Medeniyet/Kültür, İstanbul: İz Yayıncılık,1996
 Uzunçarşılı, İsmail Hakkı, (1994 8. Baskı:2003), Osmanlı Tarihi I. Cilt: Anadolu Selçukluları ve Anadolu Beylikleri Hakkında bir Mukaddime ile Osmanlı Devleti'nin Kuruluşundan İstanbul'un Fethine Kadar'', Ankara:Türk Tarih Kurumu  ISBN 975-16-0011-1.

Doğum tarihi bilinmeyenler
Doğum yeri bilinmeyenler
1280'lerde ölenler
Osmanlı Hanedanı
13. yüzyılda Osmanlılar
13. yüzyıl liderleri
Tarihteki Türk liderler
Osmanlı İmparatorluğu tarihi
Osmanlı İmparatorluğu beylik dönemi
Kayı Boyu
Bilecik'te ölenler
Bilecik'te defnedilenler

Ertuğrul Gazi


Zülfikar (, ), İslâm peygamberi Muhammed'in damadı, amcasının oğlu ve Dört Büyük Halife'den biri olan Ali'nin çatal şeklinde iki başlı kılıcının adıdır.

Kelime anlamı olarak, "sahip" anlamındaki "zû" ile "omurga,boğum" anlamına gelen "fekār" kelimelerinden oluşan zülfekār, Türkçeye zülfikar şeklinde geçmiştir. Bedir Muharebesi sonrasında, yedi karış uzunluğunda ve bir karış kalınlığında olan kılıç savaş ganimeti olarak İslâm peygamberi Muhammed' e geçmiş ve kendisi kılıcı Ali' ye verene kadar kullanmıştır. Merzûk es-Sakīl adında bir usta tarafından yapıldığı rivayet edilen kılıç, genel kabule göre Bedir'de öldürülen Âs b. Münebbih'e aittir. Kılıcın Ali' ye ne zaman verildiği kesin olarak bilinmemekle birlikte genel olarak Uhud Muharebesi'nde verildiği kabul edilmektedir.

Ali'nin Uhud Savaşı'nda Kureyş'in önde gelen savaşçılarından dokuz kişiyi öldürdüğü, bu savaşta bedeninden yetmiş yara alarak son ana kadar Muhammed'i savunduğu, bu sebeple de Cebrail'in, "Zülfikar'dan keskin kılıç, Ali'den büyük yiğit yoktur." ("Lâ fetâ illâ Alî, lâ seyfe illâ zülfikār", Arapça ) dediği rivayet edilir.

Kılıcın akıbeti konusunda da çeşitli rivayetler bulunmaktadır. Ali ve onun soyundan gelenlere (Alevîlere) intikal eden kılıç, daha sonra Abbasi ve Fatımi halifeler arasında el değiştirdikten sonra 11. yüzyılda ortadan kaybolmuştur.

Şiîlerin ve Alevîlerin ortak olan Caferî mektebine göre ise bu kılıç, on ikinci ve "son İmam" olan El-Mehdi'de bulunmaktadır.

Kaynakça

Ali
Ehli Beyt
Mitolojik kılıçlar
İslam mitolojisi
İslami nesneler
İslam terimleri
Orta Doğu kılıçları
Muskalar

Zülfikar


The Seven Dials Mystery is a work of detective fiction by Agatha Christie, first published in the UK by William Collins & Sons on 24 January 1929 and in the US by Dodd, Mead and Company later in the same year.

In this novel, Christie brings back the characters from an earlier novel, The Secret of Chimneys: Lady Eileen (Bundle) Brent, Lord Caterham, Bill Eversleigh, George Lomax, Tredwell, and Superintendent Battle.

The novel received mostly unfavourable reviews. One reviewer noted a change in style ("Less good in point of style") but felt the novel "maintains the author's reputation of ingenuity." Another was quite disappointed in the change in style from some of her earlier novels, saying that she had "deserted the methodical procedure of inquiry into a single and circumscribed crime for the romance of universal conspiracy and international rogues." Another felt that the story started out well, but then earned sharp criticism for the author as "she has carefully avoided leaving any clues pointing to the real criminal. Worst of all, the solution itself is utterly preposterous." In 1990, this novel was considered to have the same characters and house parties as The Secret of Chimneys "but without the same verve and cheek."

Plot summary
Sir Oswald and Lady Coote host a party at the stately home Chimneys, which they have rented for the season. The guest list includes Gerry Wade, Jimmy Thesiger, Ronny Devereux, Bill Eversleigh, and Rupert "Pongo" Bateman. Since Wade has a bad habit of oversleeping, the others play a joke on him by placing eight alarm clocks in his room and timing them to go off at intervals. The next morning, a footman finds Wade dead in his bed, with chloral on his nightstand. Thesiger notices that one of the eight alarm clocks is missing. It is later found in a hedge.

Lord Caterham and his daughter Lady Eileen "Bundle" Brent move back into Chimneys. When Bundle drives to London to see Eversleigh, Ronny Devereux jumps out in front of her car. Before he dies, Devereux mutters "Seven Dials..." and "Tell...Jimmy Thesiger." Bundle gets his body to a doctor, who tells her that her car did not hit Devereux; he was shot.

Seven Dials turns out to be a seedy nightclub and gambling den. Bundle recognizes the doorman as Alfred, a footman from Chimneys. Alfred tells her that he left Chimneys for far higher wages offered by Mosgorovsky, owner of the club. Alfred takes Bundle into a secret room, where she hides in a cupboard and witnesses a meeting of seven people wearing hoods with clock faces. They talk of the always-missing "Number Seven", and about an upcoming party at Wyvern Abbey, where a scientist called Eberhard will offer a secret formula for sale to the British Air Minister.

At the party, the formula is stolen and Jimmy Thesiger is shot in his right arm. Thesiger tells how he fought a man who climbed down the ivy. The next morning, Battle finds a charred left-handed glove with teeth marks in the fireplace. He theorizes that the thief threw the gun onto the lawn from the terrace and then climbed back into the house via the ivy. Bundle's father reports that Bauer, the footman who replaced Alfred, is missing.

Ronny Devereux's executors have sent Eversleigh a letter written by Devereux. Thesiger rings up Bundle and Gerry Wade's sister Loraine and tells them to meet him and Eversleigh at the Seven Dials club. Bundle shows Thesiger the room where the Seven Dials meet. Loraine finds Eversleigh unconscious in the car and they take him into the club.

Someone knocks Bundle unconscious and she comes round in Eversleigh's arms. Mr Mosgorovsky takes them into the meeting of the Seven Dials, where Number Seven is revealed as Superintendent Battle. He reveals that they are a group of people doing secret service work for the government. Battle tells Bundle that the association has succeeded with their main target, an international criminal whose stock in trade is the theft of secret formulae: Jimmy Thesiger was arrested that afternoon with his accomplice, Loraine Wade. Battle explains that Thesiger killed Wade and Devereux when they got onto his track. Devereux took the eighth clock from Wade's room to see if anyone reacted to there being "seven dials". At Wyvern Abbey, Thesiger stole the formula, passed it to Loraine, then shot himself in his right arm and disposed of his left-hand glove using his teeth. Eversleigh feigned unconsciousness in the car outside the Seven Dials club. Thesiger never went for a doctor, but hid in the club, and knocked Bundle unconscious. Bundle takes Wade's place in the Seven Dials and marries Bill Eversleigh.

Characters

Sir Oswald Coote: self-made millionaire.
Maria, Lady Coote: his wife.
Tredwell: the butler at Chimneys.
MacDonald: head gardener at Chimneys.
Rupert Bateman: Sir Oswald's secretary. Was at school with Jimmy Thesiger, and called Pongo.
Helen, Nancy and Vera "Socks" Daventry: Guests of the Cootes' house party at Chimneys,
Bill Eversleigh: guest at the house party, works at the Foreign Office for George Lomax.
Ronny Devereux: guest at the house party, later murdered.
Gerald Wade: guest at the house party, later murdered.
Loraine Wade: his step-sister.
Jimmy Thesiger: guest at the house party and later at Wyvern Abbey, and man about town; a murderer and thief.
Stevens: Jimmy's manservant.
Clement Edward Alistair Brent, 9th Marquis of Caterham: Father of Bundle, owner of Chimneys.
Lady Eileen "Bundle" Brent: his daughter and a sometime amateur detective.
Superintendent Battle: from Scotland Yard.
Alfred: former footman at Chimneys, now working at Seven Dials night club.
John Bauer: His replacement at Chimneys.
George Lomax: Under-secretary for State for Foreign Affairs, host at Wyvern Abbey.
Sir Stanley Digby: Air Minister for the British government, guest at Wyvern Abbey.
Terence O'Rourke: guest at the party at Wyvern Abbey.
Countess Radzky: guest at Wyvern Abbey, revealed later as the New York actress Babe St Maur.
Herr Eberhard: German inventor.
Mr Mosgorovsky: owner of the Seven Dials night club, and a member of the group.
Count Andras and Hayward Phelps: members of the Seven Dials group.

Literary significance and reception

The review in the Times Literary Supplement issue of 4 April 1929 was for once markedly unenthusiastic about a Christie Book: "It is a great pity that Mrs Christie should in this, as in a previous book, have deserted the methodical procedure of inquiry into a single and circumscribed crime for the romance of universal conspiracy and international rogues. These Gothic romances are not to be despised but they are so different in kind from the story of strict detection that it is unlikely for anyone to be adept in both. Mrs Christie lacks the haphazard and credulous romanticism which makes the larger canvas of more extensive crime successful. In such a performance bravura rather than precision is essential. The mystery of Seven Dials and of the secret society which met in that sinister district requires precisely such a broad treatment, but Mrs Christie gives to it that minute study which she employed so skilfully in her earlier books." The review concluded, "There is no particular reason why the masked man should be the particular person he turns out to be".

The review in The New York Times Book Review of 7 April 1929 began "After reading the opening chapters of this book one anticipates an unusually entertaining yarn. There are some very jolly young people in it, and the fact that they become involved in a murder mystery does not dampen their spirits to any great extent." The uncredited reviewer set up the plot regarding Gerald Wade being found dead and then said, "Thus far the story is excellent; indeed it continues to promise well until the time comes when the mystery is to be solved. Then it is seen that the author has been so keen on preventing the reader from guessing the solution that she has rather overstepped the bounds of what should be permitted to a writer of detective stories. She has held out information which the reader should have had, and, not content with scattering false clues with a lavish hand, she has carefully avoided leaving any clues pointing to the real criminal. Worst of all, the solution itself is utterly preposterous. This book is far below the standard set by Agatha Christie's earlier stories."

The Scotsman of 28 January 1929 said, "Less good in point of style than some of her earlier novels, The Seven Dials Mystery…maintains the author's reputation of ingenuity." The review went on to say that, "It is an unusual feature of this story that at the end, the reader will want to go back over the story to see if he has had a square deal from the author. On the whole he has."

Robert Barnard noted that this novel had the "Same characters and setting with Chimneys" and then concluded his view of it by adding "but without the same verve and cheek."

Publication history
The first UK edition retailed at seven shillings and sixpence (7/6) and the US edition at $2.00.

 1929, William Collins and Sons (London), 24 January 1929, Hardback, 282 pp
 1929, Dodd Mead and Company (New York), 1929, Hardback, 310 pp
 1932, William Collins and Sons, February 1932 (As part of the Agatha Christie Omnibus of Crime along with The Murder of Roger Ackroyd, The Mystery of the Blue Train and The Sittaford Mystery), Hardback (Priced at seven shillings and sixpence)
 1948, Penguin Books, Paperback, (Penguin number 687), 247 pp
 1954, Fontana Books (Imprint of HarperCollins), Paperback, 189 pp
 1957, Avon Books (New York), Paperback
 1962, Pan Books, Paperback (Great Pan 571), 207 pp
 1964, Bantam Books (New York), Paperback, 184 pp
 2010, HarperCollins; Facsimile edition, Hardcover: 288 pages,

In her autobiography, Christie states that this book was what she called "the light-hearted thriller type". She went on to say that they were always easy to write as they didn't require too much plotting or planning, presumably in contrast to the very-tightly planned detective stories. She called this era her "plutocratic" period in that she was starting to receive sums for American serialisation rights which both exceeded what she earned in the UK for such rights and was, at this time, free of income tax. She compared this period favourably with the time at which she wrote these comments (1950s to 1960s) when she was plagued with income tax problems which lasted for some twenty years and ate up most of what people presumed was a large fortune.

Dustjacket blurb

The blurb of the first edition (which is carried on both the back of the dustjacket and opposite the title page) reads:
When Gerald Wade died, apparently from an overdose of sleeping draught, seven clocks appeared on the mantelpiece. Who put them there and had they any connection with the Night Club in Seven Dials? That is the mystery that Bill Eversleigh and Bundle and two other young people set out to investigate. Their investigations lead them into some queer places and more than once into considerable danger. Not till the very end of the book is the identity of the mysterious Seven o'clock revealed.

Film, TV or theatrical adaptations

Following the success of their version of Why Didn't They Ask Evans in 1980, The Seven Dials Mystery was adapted by London Weekend Television as a 140-minute television film and transmitted on Sunday 8 March 1981. The same team of Pat Sandys, Tony Wharmby and Jack Williams worked on the production which again starred John Gielgud and James Warwick. Cheryl Campbell also starred as "Bundle" Brent. The production was extremely faithful to the book with no major deviations to the plot or characters.

This second success of adapting an Agatha Christie book led to the same company commissioning The Secret Adversary and Agatha Christie's Partners in Crime for their 1983 transmission.

The production was first screened on US television as part of Mobil Showcase in April 1981.

 Adaptor: Pat Sandys
 Executive Producer: Tony Wharmby
 Producer: Jack Williams
 Director: Tony Wharmby

Cast
 John Gielgud as Marquess of Caterham
 Harry Andrews as Superintendent Battle
 Cheryl Campbell as Lady Eileen 'Bundle' Brent
 James Warwick as Jimmy Thesiger
 Terence Alexander as George Lomax
 Christopher Scoular as Bill Eversleigh
 Lucy Gutteridge as Lorraine Wade
 Leslie Sands as Sir Oswald Coote
 Joyce Redman as Lady Coote
 Brian Wilde as Tredwell
 Rula Lenska as Countess Radzsky
 Noel Johnson as Sir Stanley Digby
 Robert Longden as Gerry Wade
 John Vine as Ronny Devereux
 James Griffiths as Rupert 'Pongo' Bateman
 Hetty Baynes as Vera
 Sarah Crowden as Helen
 Lynne Ross as Nancy
 Thom Delaney as Terence O'Rourke
 Norwich Duff as Howard Phelps
 Sandor Elès as Count Andras
 Douglas W. Iles as John Bauer
 Charles Morgan as Dr. Cartwright
 John Price as Alfred
 Roger Sloman as Stevens
 Jacob Witkin as Mr. Mosgorovsky

References

External links
The Seven Dials Mystery at the official Agatha Christie website

Novels by Agatha Christie
1929 British novels
British novels adapted into films
William Collins, Sons books
British novels adapted into television shows
Clocks in fiction
Superintendent Battle

The Seven Dials Mystery


Modena ve Reggio Emilia Üniversitesi (İtalyanca: Università degli Studi di Modena e Reggio Emilia), İtalya'nın Emilia-Romagna bölgesinde, Modena şehri ile Reggio Emilia kasabasında kuruludur. İtalya'nın en eski üniversitelerinden biri olup, 1175 yılında kurulmuştur. Modena ve Reggio Emilia Üniversitesi, 16.000'den fazla öğrenciye sahiptir.

İtalya'daki üniversiteler
1175'te kurulan oluşumlar
12. yüzyılda kurulan üniversiteler

Modena ve Reggio Emilia Üniversitesi


The World Hockey Association 2 was a minor professional ice hockey league created at the instigation of the organizers of the proposed recreated World Hockey Association to serve as its development league.  The WHA2 teams — some of which had played the 2002–03 season in the Atlantic Coast Hockey League — were all in the southeastern United States. David Waronker was the league's founder and also served as the league's commissioner.

The WHA2 operated in the 2003–04 season only, after which (due to a falling-out with the parent organization) it was served a cease-and-desist from the WHA and ceased operations. David Waronker was credited with both the founding and collapse of the league. In addition he owned or co-owned all of the teams in the league. Its surviving teams merged with survivors of the South East Hockey League to form the Southern Professional Hockey League for the 2004–2005 season.

The Jacksonville Barracudas won the WHA2's first and only President's Cup. Jacksonville also hosted the first and only WHA2 All-Star Game.

Teams
 Orlando Seals (became the Florida Seals for the 2005–06 SPHL season)
 Jacksonville Barracudas (moved to SPHL for 2004–05)
 Macon Trax (moved to SPHL for 2004–05)
 Miami Manatees (folded after 2003–04)
 Lakeland Loggerheads (folded after 2003–04)
 Alabama Slammers (folded after 2003–04)

2003–04 season

Regular season

Playoffs

See also
List of developmental and minor sports leagues
List of ice hockey leagues

References

Defunct ice hockey leagues in the United States
2003–04 in American ice hockey by league
2003 establishments in the United States
2004 disestablishments in the United States
Sports leagues established in 2003
Sports leagues disestablished in 2004

World Hockey Association 2


Interstate 670 may refer to:
Interstate 670 (Kansas–Missouri), a connector highway within Kansas City
Interstate 670 (Ohio), a spur highway connecting Columbus, Ohio, to Gahanna, Ohio

6

Interstate 670


විද්‍යාවෙහි සහ ඉංජිනේරු විද්‍යාවෙහිදී, වස්තුවක බර යනු එම වස්තුව වෙත ක්‍රියාත්මක වන ගුරුත්ව බලය වෙයි.  එහි විශාලත්වය ( අදීශ රාශීයක්), බොහෝ විට දැක්වෙන්නේ ඇලකුර W මගින් වන අතර, එය වස්තුවෙහි  ස්කන්ධයෙහි m සහ ස්ථානීය ගුරුත්වජ ත්වරණයෙහි විශාලත්වයෙහි g ගුණිතයට සම වෙයි;  එබැවින්: . දෛශිකයක් ලෙසින් සැලකෙන කල, බර බොහෝවිට දක්වන්නේ තදකුරු W ලෙසිනි.

ආශ්‍රිත

ස්කන්ධය
වාණිජ්‍යය
බලය
කායික විද්‍යාව

vi:Tương tác hấp dẫn#Trọng lực

බර


Westport este un oraș costal de origine colonială, situat de-a lungul Long Island Sound în comitatul Fairfield, Connecticut, la 76 km nord-est de New York City în Statele Unite ale Americii. Orașul avea o populație de 26.391 de locuitori potrivit recensământului din 2010, iar în 2008 s-a clasat pe locul 10 în topul celor mai bogate orașe din SUA cu o populație între 20.000 și 65.000 de locuitori și pe locul 2 în stat.

Demografie

Personalități
Printre numeroșii actori, cântăreți și alți artiști celebri care au trăit în oraș este Paul Newman, care a locuit în Westport din 1960 și până la moartea sa în anul 2008. Fala (1940-1952), câinele președintelui Franklin D. Roosevelt, a fost un cadou de Crăciun primit de la dna Augustus G. Kellogg, locuitoare a orașului.
Actrița Gene Tierney a crescut la Greens Farms.
Martha Stewart a locuit, de asemenea, în Westport pe proprietatea istorică Turkey Hill. Saint Jean Donovan, o misionară romano-catolică laică martirizată în El Salvador în 1980, a crescut în Westport și a absolvit liceul Staples. Ea este onorat în litania sfinților de către Federația Luterană Mondială și de Comunitatea Anglicană.

Orașe înfrățite
Westport are în prezent trei orașe surori:
  Marigny, Franța
  St. Petersburg, Rusia
  Yangzhou, Republica Populară Chineză

Note

Legături externe

 Westport Public Library
 WestportNow

Localități costale din Connecticut
Târguri din statul Connecticut
Târguri din zona metropolitană New York

Westport, Connecticut


JN or Jn may refer to:
 Excel Airways (1994-2008, IATA airline designator)
 Livingston Compagnia Aerea (2012-2014, IATA airline designator), an Italian airline
 Jan Mayen (FIPS PUB 10-4 territory code), an island in the Arctic Ocean
 Gospel of John, in Christian scripture
 Johnson–Nyquist noise, electrical noise generated by random thermal motion in a conductor
 Jornal de Notícias, a Portuguese newspaper
 Jornal Nacional, a Brazilian flagship news program broadcast by Rede Globo
 Jornal Nacional, former title of the Portuguese news program Jornal da 8 that is broadcast by TVI
 al-Nusra Front, a Syrian militant group in the Syrian Civil War
 , the official symbol for the Nambu Line in Japan

JN


නැගෙනහිර කොළඹ මැතිවරණ කොට්ඨාශය  ජූලි  1977 සහ පෙබරවාරි 1989 අතරතුර  ශ්‍රී ලංකාවෙහි  මැතිවරණ කොට්ඨාශ අතුරින් එකක් විය. මෙම මැතිවරණ කොට්ඨාශය නම් ලද්දේ  බස්නාහිර පළාතේ  කොළඹ දිස්ත්‍රික්කයේ,  කොළඹ නගරය අනුව යමිනි . 1977 ජූලි හිදී මෙම දිස්ත්‍රික්කය තනන ලද්දේ දකුණු කොළඹ මැතිවරණ කොට්ඨාශය නැගෙනහිර කොළඹ සහ බටහිර කොළඹ මැතිවරණ කොට්ඨාශයන් ලෙසින් බෙදා වෙන් කිරීමෙනි. ශ්‍රී ලංකාවේ 1978 ආණ්ඩුක්‍රම ව්‍යවස්ථාව විසින්   පාර්ලිමේන්තු මන්ත්‍රීවරුන් තෝරා පත්කර ගැනුම සඳහා සමානුපාතික නියෝජන මැතිවරණ ක්‍රමය හඳුන්වාදෙන ලදි . එවිට පැවැති බොහෝ දුරට  ඒක-මන්ත්‍රී මැතිවරණ කොට්ඨාශ වූ කොට්ඨාශ 160 වෙනුවට බහු-මන්ත්‍රී මැතිවරණ කොට්ඨාශ 22 ක් ඇති කරන ලදි. සමානුපාතික නියෝජනය යටතේ පැවැත්වුණු  පළමු මැතිවරණය වන 1989 මහා මැතිවරණයේදී  නැගෙනහිර කොළඹ මැතිවරණ කොට්ඨාශය වෙනුවට  කොළඹ බහු-මන්ත්‍රී මැතිවරණ කොට්ඨාශය  ආදේශ කරනු ලදුවත් බහු-මන්ත්‍රී මැතිවරණ කොට්ඨාශය තුල ඡන්ද කොට්ඨාශයක් ලෙස නැගෙනහිර කොළඹ දිගටම පවතියි.

1977 පාර්ලිමේන්තු මහා මැතිවරණය
21 ජූලි 1977 දිනදී පැවැත්වුණු   අටවන පාර්ලිමේන්තු මැතිවරණයෙහි මෙම මැතිවරණ කොට්ඨාශය සඳහා ප්‍රතිඵල:

ආශ්‍රිත

ශ්‍රී ලංකාවේ පැරණි මැතිවරණ කොට්ඨාශ
 කොළඹ දිස්ත්‍රික්කය

නැගෙනහිර කොළඹ මැතිවරණ කොට්ඨාශය


In Spain, a  comarca (, sing. comarca)
is either a traditional territorial division without any formal basis, or a group of municipalities, legally defined by an autonomous community for the purpose of providing common local government services.
In English, a comarca is equivalent to a district, county, area or zone.

Legally defined comarcas
The large majority of legally defined comarcas are in Catalonia (42) and Aragon (33), and are regulated by law and are governed by a comarcal council with specified powers. There are seven comarcas formally registered in Basque Country and one in Castile and León. In Andalusia and Asturias, comarcas are defined by law but lack any defined function.

Informal comarcas
In other regions, comarcas are traditional or historical or in some cases, contemporary creations designed for tourism promotions. In some other cases (e.g. La Carballeda) a comarca may correspond to a natural area, like a valley, river basin and mountainous area, or even to historical regions overlapping different provinces and ancient kingdoms (e.g. Ilercavonia).

In such comarcas or natural regions municipalities have resorted to organizing themselves in  (commonwealth), like the Taula del Sénia, the only legal formula that has allowed those comarcas to manage their public municipal resources meaningfully.

There is also a comarca, the Cerdanya that is divided between two states, the southwestern half being counted as a comarca of Spain, while the northeastern half is part of France.

Relationship to other groups of municipalities

There are also other groupings of municipalities in Spain including provinces, mancomunidades, metropolitan areas and the major islands of the Canary Islands and the Balearic Islands.

Legally defined comarcas have their boundaries and functions defined by the relevant regional government (autonomous community) and so do not necessarily have boundaries consistent with provinces which are defined by the State. The remit of comarcas is very similar to that of the provinces and has been criticised for duplication.
However in Catalonia, the comarca (and not the province) has been the traditional territorial organisation.

List of comarcas of Spain by autonomous communities

Comarcas of Andalusia

Comarcas of the province of Almería
 Alto Almanzora
 Poniente Almeriense
 Comarca Metropolitana de Almería
 Los Vélez
 Los Filabres-Tabernas
 Levante Almeriense
 Alpujarra Almeriense

Comarcas of the province of Cádiz

 Bahía de Cádiz
 Bajo Guadalquivir, also called Costa Noroeste
 Campo de Gibraltar
 La Janda
 Campiña de Jerez, also called Marco de Jerez
 Sierra de Cádiz

Comarcas of the province of Córdoba
 Alto Guadalquivir
 Campiña de Baena
 Campiña Este - Guadajoz
 Campiña Sur
 Los Pedroches
 Subbetica
 Valle del Guadiato
 Valle Medio del Guadalquivir

Comarcas of the province of Granada

 Alpujarra Granadina
 Comarca de Alhama
 Comarca de Baza
 Comarca de Guadix
 Comarca de Huéscar
 Comarca de Loja
 Costa Granadina
 Los Montes
 Valle de Lecrín
 Vega de Granada

Comarcas of the province of Huelva
 Andévalo
 Condado de Niebla
 Cuenca Minera de Riotinto
 Costa Occidental de Huelva
 Metropolitana de Huelva
 Sierra de Aracena

Comarcas of the province of Jaén

 Alto Guadalquivir - Cazorla
 La Campiña
 El Condado
 Área Metropolitana de Jaén
 La Loma
 Las Villas
 Sierra Norte
 Sierra Mágina
 Sierra de Segura
 Sierra Sur de Jaén

Comarcas of the province of Málaga
 Antequera
 Axarquía (Eastern Costa del Sol)
 Costa del Sol Occidental (Western Costa del Sol)
 Guadalteba
 Málaga - Costa del Sol
 Nororiental de Málaga ("Nororma")
 Serranía de Ronda
 Sierra de las Nieves
 Valle del Guadalhorce

Comarcas of the province of Sevilla
 Aljarafe
 Bajo Guadalquivir
 Campiña
 Estepa
 Marisma
 Sierra Norte
 Sierra Sur
 La Vega

Comarcas of Aragon

Comarcas of the province of Huesca/Uesca
 Alto Gállego
 Bajo Cinca, also called Baix Cinca
 Cinca Medio
 Hoya de Huesca, also called Plana de Uesca
 Jacetania
 La Litera, also called La Llitera
 Monegros
 Ribagorza
 Sobrarbe
 Somontano de Barbastro

Comarcas of the province of Teruel
 Bajo Martín
 Jiloca
 Cuencas Mineras
 Andorra-Sierra de Arcos
 Bajo Aragón
 Comunidad de Teruel
 Maestrazgo
 Sierra de Albarracín Comarca, named after the Sierra de Albarracín mountain range
 Gúdar-Javalambre
 Matarraña (Matarranya in Catalan spelling)

Comarcas of the province of Zaragoza
Aranda
Bajo Aragón-Caspe, also called Baix Aragó-Casp
Campo de Belchite
Campo de Borja
Campo de Cariñena
Campo de Daroca
Cinco Villas
Comunidad de Calatayud
Ribera Alta del Ebro
Ribera Baja del Ebro
Tarazona y el Moncayo
Valdejalón
Zaragoza

Comarcas of Asturias

Avilés
Caudal
Eo-Navia
Gijón / Xixón
Nalón
Narcea
Oriente
Oviedo / Uviéu

Comarques of the Balearic Islands

Mallorca
Palma de Mallorca
Serra de Tramuntana
Es Raiguer
Es Pla
Migjorn
Llevant

Menorca
Menorca

Pitiüses
Eivissa
Formentera

Eskualdeak / Comarcas of the Basque Country

Eskualdeak / Cuadrillas of the province of Álava-Araba
Añana
Aiara / Ayala
Llanada Alavesa / Arabako Lautada
Vitoria-Gasteiz
Gorbeialdea
Arabako Mendialdea / Montaña Alavesa
Arabako Errioxa / Rioja Alavesa

Eskualdeak / Comarcas of the province of Biscay

Arratia-Nerbioi
Busturialdea
Durangaldea
Enkarterri
Gran Bilbao
Lea-Artibai
Mungialdea

Eskualdeak / Comarcas of the province of Gipuzkoa

Bidasoa-Txingudi
Debabarrena
Debagoiena
Goierri
Donostialdea
Tolosaldea
Urola Kosta
Urola Erdia
Urola Garaia

Comarcas of the Canary Islands

Comarcas of the province of Las Palmas
 Fuerteventura
 Lanzarote
 Las Palmas

Comarcas of the province of Tenerife
 El Hierro
 La Gomera
 La Palma
 Tenerife
Valle de Güímar
Valle de la Orotava
Icod
Daute Isla Baja
Isora-Teno
Tenerife Sur (Adeje-Arona)
Tenerife Sur (Granadilla-Arico)
Acentejo
Metropolitana-Anaga

Comarcas of Cantabria

 Comarca de Santander
 Besaya
 Saja-Nansa
 Costa occidental
 Costa oriental
 Trasmiera
 Pas-Miera
 Asón-Agüera
 Liébana
 Campoo-Los Valles

Comarques of Catalonia

Reference:

Comarques of the province of Barcelona
 Alt Penedès
 Anoia
 Bages
 Baix Llobregat
 Barcelonès
 Berguedà
 Garraf
 Maresme
 Moianès
 Osona
 Vallès Occidental
 Vallès Oriental

Comarques of the province of Girona
 Alt Empordà
 Baix Empordà
 Baixa Cerdanya (partly)
 Garrotxa
 Gironès
 Osona (partly)
 Pla de l'Estany
 Ripollès
 Selva

Comarques of the province of Lleida
 Alt Urgell
 Alta Ribagorça
 Baixa Cerdanya (partly)
 Garrigues
 Noguera
 Pallars Jussà
 Pallars Sobirà
 Pla d'Urgell
 Segarra
 Segrià
 Solsonès
 Urgell
 Val d'Aran

Comarques of the province of Tarragona
 Alt Camp
 Baix Camp
 Baix Ebre
 Baix Penedès
 Conca de Barberà
 Montsià
 Priorat
 Ribera d'Ebre
 Tarragonès
 Terra Alta

Comarcas of Castile–La Mancha

Comarcas of the province of Albacete
 Llanos de Albacete
 Campos de Hellín
 La Mancha del Júcar-Centro
 La Manchuela
 Monte Ibérico-Corredor de Almansa
 Sierra de Alcaraz y Campo de Montiel
 Sierra del Segura

Comarcas of the province of Ciudad Real
 Valle de Alcudia
 Campo de Calatrava
 Mancha
 Montes
 Campo de Montiel
 Sierra Morena

Comarcas of the province of Cuenca
Alcarria conquense.
La Mancha de Cuenca.
Manchuela conquense.
Serranía Alta.
Serranía Baja.
Serranía Media-Campichuelo.

Comarcas of the province of Guadalajara
 Campiña de Guadalajara
 Campiña del Henares
 La Alcarria
 La Serranía
 Señorío de Molina-Alto Tajo

Comarcas of the province of Toledo
 Campo de San Juan
 La Jara
 La Campana de Oropesa
 Mancha Alta de Toledo
 Mesa de Ocaña
 Montes de Toledo
 La Sagra
 Sierra de San Vicente
 Tierras de Talavera
 Torrijos (comarca)

Comarcas of Castile and León

Comarcas of the province of Ávila
 La Moraña
 Comarca de Ávila (Valle de Amblés y Sierra de Ávila)
 Comarca de El Barco de Ávila - Piedrahíta (Alto Tormes y Valle del Corneja)
 Comarca de Burgohondo - El Tiemblo - Cebreros (Valle del Alberche y Tierra de Pinares)
 Comarca de Arenas de San Pedro

Comarcas of the province of Burgos

Merindades
Páramos
La Bureba
Ebro
Odra-Pisuerga
Alfoz de Burgos
Montes de Oca
Arlanza
Sierra de la Demanda
Ribera del Duero

Comarcas of the province of León

 La Montaña de Luna
 La Montaña de Riaño
 La Cabrera
 Astorga
 El Bierzo
 Tierras de León
 La Bañeza
 El Páramo
 Esla-Campos
 Sahagún

Comarcas of the province of Palencia

 Cerrato Palentino
 Montaña Palentina
 Páramos Valles
 Tierra de Campos

Comarcas of the province of Salamanca

 Comarca de Vitigudino (El Abadengo, Las Arribes, Tierra de Vitigudino and La Ramajería)
 Comarca de Ciudad Rodrigo (Ciudad Rodrigo, Campo de Argañán, Campo del Yeltes, Los Agadones, Campo de Robledo and El Rebollar)
 La Armuña
 Las Villas
 Tierra de Peñaranda
 Tierra de Cantalapiedra
 Tierra de Ledesma
 Comarca de Guijuelo (Entresierras, Salvatierra and Alto Tormes)
 Tierra de Alba
 Sierra de Béjar
 Sierra de Francia
 Campo de Salamanca

Comarcas of the province of Segovia
An official classification establishes three comarcas:

Segovia.
Cuéllar.
Sepúlveda.

or sometimes four:

Tierra de Pinares (shares with the province of Valladolid).
Segovia.
Sepúlveda.
Tierra de Ayllón.

However, historic approaches (before the national classification into provinces) establish six comarcas:
Tierra de Pinares.
Tierra de Ayllón.
Tierras de Cantalejo y Santa María la Real de Nieva.
Páramos del Duratón.
Tierra de Segovia.
Tierra de Sepúlveda.

Comarcas of the province of Soria

Comarcas of the province of Valladolid
Tierra de Campos
Montes Torozos
Páramos del Esgueva
Tierra de Pinares
Campo de Peñafiel
Campiña del Pisuerga
Tierras de Medina

Comarcas of the province of Zamora

Alfoz de Toro.
Aliste.
Benavente y Los Valles.
La Carballeda.
La Guareña.
Sanabria.
Sayago.
Tábara.
Tierra de Alba.
Tierra de Campos.
Tierra del Pan.
Tierra del Vino.

Comarcas of Extremadura

Comarcas of the province of Badajoz
Campiña Sur (Badajoz)
La Serena, Spain
La Siberia
Las Vegas Altas
Llanos de Olivenza
Sierra Suroeste
Tentudía
Tierra de Badajoz
Tierra de Barros
Tierra de Mérida - Vegas Bajas
Zafra - Río Bodión

Comarcas of the province of Cáceres
Comarca de Cáceres
Campo Arañuelo
La Vera
Las Hurdes
Las Villuercas
Los Ibores
Sierra de Gata (comarca)
Tajo-Salor
Tierra de Alcántara
Trasierra/Tierras de Granadilla
Tierra de Trujillo
Valencia de Alcántara
Valle del Ambroz
Valle del Jerte
Vegas del Alagón

Comarcas of Galicia

Comarcas of the province of A Coruña
 A Barcala
 A Coruña
 Arzúa
 Barbanza
 Betanzos
 Bergantiños
 Eume
 Ferrol
 Fisterra
 Muros
 Noia
 O Sar
 Ordes
 Ortegal
 Santiago
 Terra de Melide
 Terra de Soneira
 Xallas

Comarcas of the province of Lugo
 A Fonsagrada
 A Mariña Central
 A Mariña Occidental
 A Mariña Oriental
 A Ulloa
 Chantada
 Lugo
 Meira
 Os Ancares
 Quiroga
 Sarria
 Terra Chá
 Terra de Lemos

Comarcas of the province of Ourense
 Allariz - Maceda
 A Baixa Limia
 O Carballiño
 A Limia
 Ourense
 O Ribeiro
 Terra de Caldelas
 Terra de Celanova
 Terra de Trives
 Valdeorras
 Verín
 Viana

Comarcas of the province of Pontevedra
 A Paradanta
 Caldas
 O Deza
 O Baixo Miño
 O Condado
 O Morrazo
 O Salnés
 Pontevedra
 Tabeirós - Terra de Montes
 Vigo

Comarcas of La Rioja
 Rioja Alta
 Rioja Baja
 Tierra de Cameros
 Camero Nuevo (from Iregua river to West)
 Camero Viejo (from Leza river to East)

Comarcas of Madrid
 Comarca de Alcalá or Tierra de Alcalá
 La Alcarria
 Madrid
 Corredor del Henares
 Sierra Norte
 Sierra Este
 Sierra Noroeste
 Sierra Oeste
 Madrid Sur
 Las Vegas del Tajo
 Vega del Jarama

Comarcas of Region of Murcia

Altiplano
Alto Guadalentín
Bajo Guadalentín
Campo de Cartagena / Comarca de Cartagena
Huerta de Murcia
Región del Mar Menor / Comarca of Mar Menor
Región del Noroeste / Comarca del Noroeste
Región del Río Mula / Cuenca del Río Mula
Región Oriental
Valle de Ricote
Vega Alta / Comarca de la Vega Alta del Segura
Vega Media / Comarca de la Vega Media del Segura

Eskualdeak / Comarcas of Navarre

Bortziriak / Cinco Villas
Baztan
Tudela
Bidasoa Garaia / Alto Bidasoa
Sakana / Barranca
Aralarraldea / Norte de Aralar
Ultzamaldea
Agoitz / Aoiz
Irunberri / Lumbier
Auñamendi
Iruñerria / Cuenca de Pamplona
Gares / Puente la Reina
Estella Oriental
Estella Occidental
Zangoza / Sangüesa
Tafalla
Ribera del Alto Ebro
Ribera Arga-Aragón
Erronkari-Zaraitzu / Roncal-Salazar

Comarques of the Valencian Community

Comarques of the province of Alicante
 Alacantí
 Alcoià
 Alt Vinalopó
 Baix Vinalopó
 Comtat
 Marina Alta
 Marina Baixa
 Vega Baja del Segura / Baix Segura
 Vinalopó Mitjà

Comarques of the province of Castellón
Alcalatén
Alt Maestrat
Alto Mijares
Alto Palancia
Baix Maestrat
Plana Alta
Plana Baixa
Ports

Comarques of the province of Valencia
 Camp de Túria
 Camp de Morvedre
 Canal de Navarrés
 Costera
 Hoya de Buñol
 Horta
 Horta Nord
 Horta Oest
 Horta Sud
 Valencia
 Requena-Utiel
 Rincón de Ademuz
 Ribera Alta
 Ribera Baixa
 Safor
 Serranos
 Vall d'Albaida
 Valle de Cofrentes-Ayora

See also

 Autonomous communities of Spain
 List of municipalities of Spain
 Provinces of Spain

Notes

References

Bibliography

External links
 Conocer España, detailed list of the Spanish comarcas with links (in Spanish).
 Spain Comarcas, list of the Spanish comarcas

Spain
Subdivisions of Spain
Lists of subdivisions of Spain

Comarcas of Spain


Nat Patton (* 26. Februar 1881 bei Tadmor, Houston County, Texas; † 27. Juli 1957 in Crockett, Texas) war ein US-amerikanischer Politiker. Zwischen 1935 und 1945 vertrat er den Bundesstaat Texas im US-Repräsentantenhaus.

Werdegang
Nat Patton besuchte die öffentlichen Schulen seiner Heimat und die Sam Houston Normal School in Huntsville. Zwischen 1899 und 1918 war er an verschiedenen Schulen als Lehrer tätig. In den Jahren 1915 und 1916 arbeitete er im Houston County auch in der Landwirtschaft. Gleichzeitig begann er als Mitglied der Demokratischen Partei eine politische Laufbahn. In den Jahren 1912 und 1913 saß Patton als Abgeordneter im Repräsentantenhaus von Texas. Nach einem Jurastudium an der University of Texas in Austin und seiner 1918 erfolgten Zulassung als Rechtsanwalt begann er in Crockett in diesem Beruf zu arbeiten. Von 1918 bis 1922 amtierte er als Bezirksrichter im Houston County. In den Jahren 1924 und 1935 war er Delegierter auf den jeweiligen regionalen demokratischen Parteitagen in Texas. Von 1929 bis 1934 gehörte er dem Senat von Texas an.

Bei den Kongresswahlen des Jahres 1934 wurde Patton im siebten Wahlbezirk von Texas in das US-Repräsentantenhaus in Washington, D.C. gewählt, wo er am 3. Januar 1935 die Nachfolge von Clark W. Thompson antrat. Nach vier Wiederwahlen konnte er bis zum 3. Januar 1945 fünf Legislaturperioden im Kongress absolvieren. Während seiner Zeit im Kongress wurden dort die meisten der New-Deal-Gesetze der Bundesregierung unter Präsident Franklin D. Roosevelt verabschiedet. Seit 1941 war auch die Arbeit des Kongresses von den Ereignissen des Zweiten Weltkrieges geprägt.

1944 wurde Patton von seiner Partei nicht mehr zur Wiederwahl nominiert. Nach dem Ende seiner Zeit im US-Repräsentantenhaus praktizierte er wieder als Anwalt. Er starb am 27. Juli 1957 in Crockett, wo er auch beigesetzt wurde.

Weblinks

Mitglied des Repräsentantenhauses der Vereinigten Staaten für Texas
Mitglied des Senats von Texas
Mitglied des Repräsentantenhauses von Texas
Mitglied der Demokratischen Partei (Vereinigte Staaten)
Richter (Texas)
Rechtsanwalt (Vereinigte Staaten)
US-Amerikaner
Geboren 1881
Gestorben 1957
Mann

Nat Patton