text:
Window Cleaning Eastlakes
It can be extremely challenging to clean windows, so most people try to avoid it the chore as much as they can. It's time-consuming, requires considerable amount of effort, and can be risky as well. But windows can't be ignored because they're a large part of your property's aesthetic. No one likes dirty, murky windows and at Ace Carpet Cleaning, we help you avoid that. We offer expert window cleaning Eastlakes services and will ensure that they're squeaky clean after we're done.
What Type of Windows Do We Clean?
We don't limit ourselves to one kind of window and one kind of client. Our experts can handle all windows of all sizes easily so we clean:
- Residential Windows
- Commercial and Office Windows
- Strata and Commercial Complex Windows
- Industry, Warehouse, and Factory Windows
- Government Building Windows
Our Services
You can call us and explain the scope of the project and we'll accommodate you. We'll offer an accurate quote when you call us for window cleaning Eastlakes. Our services include:
- Interior and Exterior Window Cleaning
- Fly Screens
- Glass Balcony Perimeters
- Tracks and Railings
- Mirrors
These are included in our regular cleaning services but we can remove things like paint stains and grime from the panes as well. Extra scrapping and cleaning would have additional charges so you should mention them in your call to us.
Why Should You Choose Us?
There are many qualities that help us stand out in this crowded industry. You can visit our about us page if you want to know more about our company but here are few reasons why you should hire us in brief:
- Experience and Skill – Our window cleaners have been a part of this industry for a very long time and know how to handle all kinds of jobs, big or small. They'll clean your windows quickly and efficiently and make sure that you're satisfied with the results of their efforts become considering their jobs done.
- Equipment – We have the latest equipment and tools needed to clean your windows thoroughly and ensure there's no grime or dust left behind on the surface. Our equipment makes the cleaner's job easier and quicker and leaves less room for error.
- Focus on Customer – We're a very customer oriented company and love to maintain a healthy relationship with them. Most of our clients start long-term associations with us because they trust our services and know we'll do a good job. If you read the reviews on our True Local page, you'll notice how our clients often describe us as friendly and helpful. We love happy customers and do our best to achieve that result.
Want to know what our previous clients have to say about Ace Carpet Cleaning? Visit our testimonials page to find out. If you want to know more about us or hire our window cleaning Eastlakes services, visit our contact us page or give us a call for a free quote on 0415 096 801.


text:
The Annapolis College Ministry was founded to glorify God and help build His holy Church through full-time pan-Orthodox ministry in historic Annapolis to students of both St. John's College (SJCA) and the United States Naval Academy (USNA).
Students today face many new challenges in an increasingly pluralistic world that is often antagonistic toward the Orthodox Christian faith. But while they face these challenges and others, for many students, college can also be an opportunity to seek and find the Truth—Christ. The importance of reaching these students with the Truth of the Orthodox Faith at this critical time of formation in their lives cannot be overstated!
Read more about the ACM, our founding and vision!
Please take a look around our website and find out more about us. As the ACM is entirely supported by people like you, we encourage you to prayerfully consider contributing to our ministry in any way possible, either via prayer, staying in contact or financially assisting us!
Thank you, and may Christ God bless you!
Father Robert Miclean, OCF Chaplain
The Board of Directors

subset: commoncrawl


text:
No products in the cart.
Showing all 2 results
sport pants
Dolce&Gabbana D&G cuff
Your online marketplace with a selection of designer Bags, Shoes, Clothing, Accessories for Women & Men.
Username or email address *
Password *
Remember meLost your password?
Log in
Verify Email address *
Email address *
Password *Minimum 7 characters
I've read and accept the terms & conditions *


text:
Members Sign In
1792 Members
11 People online
Search Viva
Directory & Services
Granada Map
Granada Forums
Granada Reviews
What's on in Granada
Granada Travel Mate
Spanish Phrase Book
TV Guide
Contact Us
Web Sites
Estate & Rental Agents
Sponsored Links
Go Back or Up to Events Calendar.
Durcal Market, June 24 2015, Durcal
|Durcal Market at Durcal
Wednesday, June 24, 2015
Starts : 08:00
Ends : 13:00
Occurs weekly
Find where Durcal is on the Granada Map
A large and popular market in Durcal town square every Wednesday morning. Selling local food produce, household wares, goods and clothing.


text:
Income tax
Income tax, levy imposed on individuals (or family units) and corporations. Individual income tax is computed on the basis of income received. It is usually classified as a direct tax because the burden is presumably on the individuals who pay it. Corporate income tax is imposed on net profits, computed as the excess of receipts over allowable costs.
As an instrument of national policy, the individual income tax has played different roles in different countries at different times, beginning in Great Britain at the close of the 18th century. By 1914 the "personal" income tax had come to be regarded in a number of countries not only as an important revenue instrument but also as an instrument for achieving social reform through income redistribution. Finally, in most countries it has been used to redirect economic decisions through preferential treatment of various activities. It can also act as a stabilizer against economic fluctuations because its effect on purchasing power varies inversely with changes in income and employment. For example, a person who experiences a reduction of income due to a job loss will typically owe less in taxes; the employed person will pay more in taxes but will have more income available for purchases. More recently, however, opinion has shifted away from the view that the income tax should be used for these purposes because of the costs involved, in terms of disincentives and other distortions of economic behaviour.
Regarding income taxes on corporations, nearly all countries assess them, but the provisions and rates differ widely. Since industrialized countries generally have larger corporate sectors than less-developed countries, corporation income taxes in developed countries tend to be greater in relation to national income and total government revenue—except in major mineral-producing areas of less-developed countries.
The United Kingdom for a long time applied the income tax on corporations (companies) purely as a supplement to the taxation of individuals. Shareholders had to pay tax on dividend income only to the extent that the rate of individual tax applicable to such income exceeded the corporate rate; they received refunds if that rate was less than the corporate rate. This system was modified in 1937 and replaced in 1965 by a separate corporation tax.
In the United States the federal corporation income tax, adopted in 1909, predates the modern individual income tax (authorized by constitutional amendment in 1913). Before World War II the corporate tax usually yielded more revenue than the individual income tax, but this had changed by the beginning of the 21st century, when the individual income tax produced about five times more revenue than did the corporate tax. About three-fourths of U.S. states levy taxes on corporations.
Individual income tax
Rationale for taxation
Acceptance of income taxation as the fairest kind of tax is based on the premise that an individual's income is the best single index of one's ability to contribute to the support of government. Moreover, compared with sales taxes or property taxes, an income tax is easier to change when the taxpayer's ability to pay taxes is affected by various life-course circumstances (such as the number of dependents the taxpayer supports or extraordinary medical expenses).
Another argument for income taxation proceeds from its relation to a nation's economic performance. Compared with the amounts produced by sales taxes or wealth taxes, the receipts from the individual income tax tend to rise more steeply in economic booms and drop more sharply in recessions. This occurs in part because individual income itself is quite sensitive to changes in the level of overall economic activity. In addition, income taxation is regulated by a progressive rate structure (which can be thought to include the personal exemption as a zero tax rate). As a result, a rise in individual income creates additional income that is taxed at a higher rate. Conversely, a drop in individual income causes some taxpayers to be taxed at lower bracket rates. Because of this, taxpayers' tax liabilities fluctuate more than their incomes—the individual income tax actually offsets some effects of expansionary and contractionary forces during business cycles. Exceptions to a tax code—such as deductions, the indexation of exemptions, and the measurement of income from capital for inflation—reduce the potential for stabilization. (See progressive tax; regressive tax.)
The individual income tax reduces the amount of income individuals have available to spend, save, or invest. Of course, any tax has this result. The question is whether other taxes may achieve the same end more efficiently or with fewer undesirable side effects. It has been argued that a tax on income discriminates against saving and is less favourable to economic growth than a tax on spending because an income tax is levied on all income—even that which is saved and made available for investment—while a consumption tax is not levied on moneys that are put into savings. On the other hand, an income tax does not distort consumer spending patterns the way that selective excise taxes tend to (causing buyers to shift from taxed to untaxed items). The income tax does, however, contain distortions and inequities of its own.
It is difficult to determine the extent to which an income tax reduces the incentive to work. To the extent that the tax reduces total income after taxes, it may lead some persons to work longer in an effort to maintain an established standard of living (the income effect). To the extent that the tax reduces the reward for an extra hour's work, it may make the taxpayer decide to work less and to indulge in more leisure (the substitution effect); presumably, the larger the income and the more steeply progressive the tax, the greater this substitution effect will be. Finally, a progressive income tax is sometimes said to have an adverse effect on investment, especially in the case of risky ventures, but this has been shown to depend on the provisions a tax law makes for allowing investors to write off their losses.
The meaning of income
Whether income is an accurate measure of taxpaying ability depends on how income is defined. The only definition that has been found to be completely consistent and free from anomalies and capricious results is "accrued income," which is the money value of the goods and services consumed by the taxpayer plus or minus any change in net worth during a given period of time. (Tax experts commonly call this the Haig-Simons definition of income, based on work by American economists Robert M. Haig and Henry Simons.) This definition cannot be applied without important modifications. First, many tax codes do not consider as taxable income those changes in net worth resulting from gifts, bequests, and other gratuitous transfers. Second, because of the difficulties of estimation, most accretions to wealth are ordinarily not included in an individual's taxable income until they are "realized"—that is, converted into cash or some easily valued form. Finally, and for much the same reason, most countries have chosen not to include in taxable income such forms of imputed income as the rental value of owner-occupied homes.
In some countries the individual income tax is imposed on the total income of an individual or family unit, whereas in others income from different sources is taxed under separate rules and often at somewhat different rates. The use of multiple schedules is questionable on grounds of both neutrality and horizontal equity (persons with the same income, under like circumstances, paying the same amount of tax), and countries with schedular taxes frequently supplement them with a progressive rate scale applicable to total income. These schedular income taxes are today found in some South American and African countries. In most industrialized countries, such as Great Britain, personal income has to be reported on one of a number of separate schedules, but assessable income is then lumped and only one tax is imposed. This kind of individual income tax is not usually regarded as a schedular tax. By comparison, the Scandinavian countries have recently adopted "dual" systems in which labour income is subject to graduated rates, but capital income is subject to flat rates. The United States has adopted antishelter provisions that have the effect of converting a nominally global income tax into one having schedular features.
Equity tests
Before a tax on personal income can be considered to be a completely fair tax, it has to meet the tests of horizontal and vertical equity. Pivotal to the first test is the definition of "like circumstances" when considering taxes imposed on individuals with the same income. Clearly, two families with the same income would not be equally able to pay taxes if one consisted of husband and wife and the other of husband, wife, and four dependent children. On the other hand, if neither family had any children but in one the entire income was earned by the husband whereas in the other both husband and wife worked, would horizontal equity require that they pay the same or different taxes? Similar questions have been raised concerning families whose equal incomes take the form of wages and salaries in one case and dividends and interest in another or whose income has to be used to pay personal debts (such as medical expenses) or to pay state and local taxes to a greater extent in one case than in the other. In order to compensate for those differences in the sources and uses of income that are thought to affect an individual's ability to pay income tax, most countries allow a wide variety of deductions from statutory personal income before the tax is imposed.
The concept of vertical equity relates to the taxes paid by individuals at different income levels. Clearly, if income is a good index of ability to pay, the taxes for these individuals should not be the same, but how different should taxes be at different income levels? If a single rate of tax is applied to all individual income in excess of the allowed exclusions, exemptions, and deductions, the tax will be proportionate to taxable income (although it may be progressive when compared with total income). If, however, different tax rates are applicable to different blocks or brackets of income, and if these rates rise as one moves from the lowest bracket to successively higher ones, the tax will be progressive. Those countries that tax total individual income today almost always use graduated or progressive rates; those with schedular income taxes may or may not do so.
Many attempts have been made to develop a theory that would not only justify the principle of progression but also result in a mathematically exact scale of equitable taxation. Some theorists, accepting the notion that the taxes a person pays ought to bear some close relation to the benefits the taxpayer enjoys from the operation of government, have tried to show that, at some levels of income, benefits increase more rapidly than income. But their efforts have served to do little more than reveal the shortcomings of "benefit theory." Others, starting with the premise that an equitable tax is one that imposes equal sacrifices on individuals at different income levels and accepting the view that the utility of any given unit of money becomes less the more money one has, have tried to demonstrate that progression is needed if the sacrifices imposed on the wealthy are not to be less than those imposed on persons less-well-off. But it is debatable whether a dollar has less utility for a very rich person than for a moderately rich one or whether it is scientifically possible to make the sort of interpersonal comparisons that the "sacrifice theories" call for. Ultimately, the progressivity of a nation's tax system depends on each society's view of what is fair, as expressed through the political process.
Ease of administration
So long as prices are stable and the tax is basically a tax on realized income and does not require an assessment to be made of accrued but unrealized capital gains and losses, the income tax is generally held to be easier to administer than either an expenditure tax (a tax on spending) or a wealth tax (a tax on one's worth—as opposed to a tax on one's earnings). An income tax fails, however, to calculate the effects of inflation and timing issues in the measurement of income. Inflation erodes the real value of interest income and of deductions for interest expenses, depreciation, inventories, and the cost of capital assets sold by the taxpayer. Furthermore, it is not always clear when income is earned and when taxes are incurred; a direct tax on consumer spending would require the subtraction of net saving (or exemption of capital income in the case of a flat tax, which imposes the same level of tax on all taxpayers) from realized income, and balance sheets would be required in order to prove that saving was correctly reported. Some favour the direct consumption tax and the flat tax because they are based on cash flows, which means that these taxes eliminate the need to adjust for inflation. They also overcome problems in the measurement of income and questions of timing. The administration of a wealth tax would be far more complicated, requiring, for example, a complete accounting for assets and liabilities.
The enforcement of the income tax in many countries, such as the United States, has been made easier by the practice of withholding (retaining) the tax from wage and salary payments. The same approach has not been extended to interest and dividends in the United States, although it has in other countries. Compliance is undoubtedly incomplete, and complex provisions increase costs for both taxpayers and the fiscal authorities, but, in general, the income tax raises revenue efficiently and at low out-of-pocket cost to the government, if not to taxpayers.
Family factors and personal deductions
A corollary of the proposition that taxes should weigh similarly on persons similarly situated is the notion that when persons are not similarly situated their tax liabilities should differ. To accomplish this, income tax statutes usually provide for (1) individual allowances or exemptions, which differentiate between large and small family units, and (2) deductions that give preferential treatment to taxpayers reporting expenditures that are thought to justify some lightening of their burden.
Treatment of the family
There are several ways of allowing for differences in family units. One is to give an exemption for each dependent, either on a flat per capita basis or in accordance with a schedule. When income is taxed at graduated rates, exemptions are worth more to high-income than to low-income families. In order to provide equal tax allowances for dependents to families of the same size at different income levels, each exemption can be multiplied by the standard or basic rate of tax and so be converted into a uniform tax credit that is subtracted from liability. Inflation erodes the real value of tax allowances specified in nominal or monetary terms (dollars, euros, etc.). Historically, this problem has been addressed by periodically adjusting such amounts to higher levels. More recently there has been a trend toward "indexing" amounts such as personal exemptions, standard deductions, and bracket limits in the rate structure by linking them to a price index that measures the degree of inflation. Indexing, which need not involve an increase in complexity, increases the equity of the tax system, but it reduces the tax's countercyclical influence.
The number of dependents is not the only way that families may differ in taxpaying capacity. In some families only one spouse earns income, whereas in others both the husband and wife may work. If, in a family of the latter type, husband and wife are allowed to file separate returns, their combined tax liabilities under a progressive income tax may be less than those of a family similarly situated but with a single income earner. The two families will pay the same tax if husband and wife are required to file a joint return in which their earnings are pooled; however, the working couple may be taxed at a higher rate than two single people with the same income. The issue between joint and separate returns is further complicated by the fact that if separate returns are permitted and are subject to the same rate structure as joint returns, families with investment income can reduce their tax liabilities by splitting up their holdings. Depending on how this problem is solved, there may be either a penalty or a tax bonus for marriage.
Various ways of dealing with this problem have been adopted in different countries. In the United States full income splitting has been allowed since 1948, when married taxpayers were given the option of filing joint returns using a rate schedule with brackets twice as wide as those in the schedule for married persons electing to file separate returns; i.e., the tax on joint returns is twice the tax that would be imposed if there was only one income receiver and that person's income was half as large as the joint income. This meant that the tax rate for joint returns did not rise as sharply as that for separate returns, so a single person was likely to pay more than a married person with the same adjusted gross income but filing a joint return. In 1969 the disadvantage experienced by single persons was reduced by the provision of a completely separate rate schedule for them, which created a "marriage penalty" that taxed married couples at a relatively higher rate. In France the family is the taxable entity; there is only one rate schedule, but relief for family commitments is achieved by what is known as the family-quotient system. This is a form of income splitting in which the single graduated rate schedule is applied to a figure arrived at by dividing total family income by the number of "units" represented, with each child counting as half a unit. The tax, as so determined on a fraction of the family's income, is then multiplied by the number of family "units" to arrive at the family's tax liability. In Germany husband and wife are assessed jointly, but income splitting is allowed in the same way that it is in the United States. Sweden also has a dual rate structure, but in that country the difference between the rates applicable to married couples and to single persons varies with the level of income; in the middle income brackets couples are more heavily taxed, and in the high brackets burdens are much the same for married and single taxpayers. Finally, in a number of countries, including India, Japan, Argentina, and Israel, only separate returns are allowed.
Personal deductions
Practice with respect to personal deductions also varies widely. In the United States, for example, such deductions include interest paid on home mortgage debt (but not other personal debt), unusually high medical expenses, philanthropic contributions, and state and local income and property taxes. In Great Britain, on the other hand, virtually no deductions are granted that do not in some measure bear a direct relation to the production of earned income. In South America, where multischedule income taxes are common, some countries allow virtually no deductions, whereas in others the latitude permitted in the deduction of personal expenses is very great.
In those countries that allow the deduction of extraordinary medical expenses, a stated percentage of the taxpayer's income often has to be used for this purpose before any deduction can be taken. In the United States only those expenses that exceed a small percentage of adjusted gross income (less than 10 percent) are deductible, and a similar rule is observed in Germany. On the other hand, in the Netherlands the whole expense becomes deductible once the minimum has been exceeded. The justification for a deduction of this type is that medical expenses are not generally controllable and, when incurred above a certain normal level, reduce an individual's ability to pay taxes relative to others at the same income level.
The justification for deduction of contributions to religious, charitable, educational, and cultural organizations is usually found in the encouragement of socially desirable activities rather than in any allowance for differences in taxable capacity. The contributions that qualify for this deduction vary from country to country, and total charitable contributions are usually limited to some percentage of the taxpayer's income. In Japan contributions made to government, to local authorities, or to institutions for scientific research are deductible from taxable income but only to the extent that such payments exceed the lesser of either a certain percentage of income or a specific amount of yen. This, of course, denies any deductions to taxpayers whose contributions amount to only a small fraction of their incomes.
A third type of deduction—one that serves neither to relieve hardship nor to encourage voluntary support of socially desirable activities—is allowed in some countries for certain kinds and limited amounts of personal saving. These have included (1) social security contributions and compulsory contributions to private pension funds, for which deductions are allowed in Japan, France, the Netherlands, and Belgium, and (2) limited amounts of life insurance premiums, which are deductible in Great Britain, Japan, France, and Germany. Deductions also have included limited amounts of savings earmarked for the construction of dwellings or placed in savings deposits. One justification for these allowances has been that they encourage low-income taxpayers to seek the protection afforded by life insurance, pension plans, and accumulated savings; another reason is that they channel the personal savings of such individuals into banks and other financial institutions where they can be used to support capital expansion. Over the years various countries have introduced special tax-privileged savings plans. In none of these countries, however, were they found to be particularly effective in increasing total personal saving. Such plans may simply redirect a given amount from one form of saving to another.
Another frequently permitted deduction, the justification for which is not entirely clear, is that allowed for interest paid on personal indebtedness. In the case of interest paid on home mortgages, it is generally regarded as one of several special tax concessions granted to homeowners. The United States imposed increasingly strict limits on the deductibility of interest, beginning in 1921 (with denial of any deduction on debt incurred for the purpose of acquiring tax-exempt securities) and culminating in 1986 (with the denial of deductions for interest on consumer debt, along with provisions intended to prevent investment interest deductions from sheltering income from other sources). In Canada the interest deduction is denied in cases of consumer debt and of most home mortgages. Loan interest is deductible in Germany as a "special expense," as it is in France on moneys borrowed from third parties.
Still another deduction that does not appear to have much to do with the determination of true income is the deduction for taxes paid. Among the justifications offered for this type of deduction, the most widely accepted is that it contributes to fiscal coordination in a federal system and avoids extremely high rates in the case of overlapping income taxes. In the United States state and local taxes on property and income are deductible. These deductions are tantamount to subsidies from the national to the subnational governments. Foreign taxes on real property and income are also deductible, although most taxpayers elect instead to credit their foreign income taxes against their U.S. tax. Japan and Germany also allow deductions for local taxes, although Japan specifically excludes the income taxes of prefectural and municipal inhabitants from the exemption allowed for other taxes. Ordinarily, the tax paid with respect to income in one year is not allowed as a deduction in determining the same tax the following year.
One way of limiting the use of itemized personal deductions for taxpayers whose total deductions are small—and thereby minimizing costs of compliance and administration—is to provide an optional standard deduction. Examples of this practice are found in the United States and Germany.
Taxation of unearned and secondary income
Capital gains
The taxation of capital gains and losses presents a special set of problems to which different countries have found different answers. An increase in the value of a capital asset—a share of stock, a corporate or government bond, or perhaps a piece of real estate—increases the net worth of its owner, and it thus can be seen as a form of income. There is a problem, however, of valuing all of the capital assets a taxpayer may own so as to be able to determine how much his net worth has increased or decreased during the taxable year. Moreover, imposing taxes on gains that have not been realized may create cash-flow problems for taxpayers. In practice, these problems have usually been avoided by taking into account only those gains and losses that have been realized in the form of cash or its equivalent. Taxing gains only at realization allows taxpayers the benefit of postponing taxation, however. In the United States this problem of deferral is aggravated by allowing gains on assets transferred at death to escape tax permanently. An alternative would be to require that accrued but unrealized gains be taxed, either periodically or at death, as if they had been realized through a sale, a policy known as "constructive" realization.
Even realized capital gains may present a problem of valuation. During an inflationary period (or for some time thereafter), an increase in the monetary value of an asset may not mean that there has been an increase in the real (inflation-adjusted) value of the asset. Some economists believe the solution to this problem is to adjust the cost of the asset for inflation, as is done in several Latin American countries.
Another problem that arises in the taxation of capital gains is that of determining the appropriate rate at which realized gains should be taxed. One answer to this is that they should be treated no differently from other forms of income, an approach followed by the United States with the Tax Reform Act of 1986. The difficulty with this answer is that under many circumstances it is unfair to the taxpayer and may also have undesirable economic effects. If capital gains that have accrued over a number of years are taxed at regular progressive income tax rates in the year of their realization, the tax on them may be higher than it would have been if the unrealized gains had been taxed annually as they accrued. The knowledge that capital gains are subject to very heavy taxes upon realization can deter individuals subject to high-bracket rates from making investment decisions that are socially desirable. This difficulty is usually handled by taxing such gains at a relatively low rate or by excluding a stated percentage of the gain from taxable income. In either case this special treatment commonly applies only to long-term gains involving assets that have been held for a minimum length of time.
Some countries, including Canada, France, and Germany, do not tax capital gains unless they arise out of a business. The line between a business transaction and a personal one is not easy to draw, however. Moreover, the exemption of capital gains tempts taxpayers to recharacterize ordinary taxable income as tax-exempt capital gains income. Complexities then arise as taxpayers who want to minimize taxes match their wits against lawmakers and tax administrators who must prevent abuse.
Countries that do not, in principle, tax individuals on their capital gains also do not allow capital losses to enter into the determination of taxable income. Those that do tax capital gains ordinarily take capital losses into account only as offsets to capital gains. Even then, deductions of losses are usually limited to prevent abuse.
The negative income tax
The idea of a negative income tax has been considered in the United States as a method of providing very-low-income families with a stable subsistence level of income in the form of government payments geared into the individual income tax structure. It is viewed as a possible substitute for public assistance or as an alternative to family allowances. The basic elements of this and other so-called transfer-by-taxation plans are (1) a guaranteed minimum level of income adjusted to the size and composition of the family unit, (2) a tax rate to be applied to the difference between the family's income and some specified amount, and (3) a break-even level of income at the point at which the tax liability equals the guaranteed allowance. Policy makers face the challenge of preventing such a program from becoming prohibitively expensive.
Tax expenditures
Preferential treatment can be extended to selected private activities in either of two ways: tax revenues can be collected and then spent to support the activities as part of the normal budget process, or preferential treatment of the activities can be built into the tax system, as with the deductions allowed for home mortgage interest. In either case the advantages granted can be seen as subsidies provided by the government.
This way of viewing the issue leads to the concept of "tax expenditures." Tax expenditures are considered by tax-writing committees rather than by appropriations committees. They are often criticized because they do not receive the same scrutiny accorded appropriations. Once enacted, they tend to take on a life of their own. Moreover, they undermine the perception that the tax system is fair in a way that ordinary expenditures do not. The annual budgets of the United States and many other countries include a tax expenditure budget as well as the traditional budget for appropriations.
History of individual income taxation
Taxation has a rich history. Some of the earliest taxes were consumption taxes, levied against commodities such as cooking oil. Ancient civilizations also instituted the poll tax, with various sums levied on citizens, slaves, or foreigners. Sales taxes date back at least as far as the Roman Empire of Julius Caesar. The institution of a broadly based, systematic taxation of income, however, did not take hold until the 19th century.
Great Britain
The first country to enact a general income tax was Great Britain, in 1799. To finance the Napoleonic Wars the tax was imposed at a rate of 10 percent on all incomes in excess of £200, with lower rates for income between £60 and £200, while income below £60 was exempt. When the war ended in 1815, the tax was allowed to lapse until 1842, when it was revived by the prime minister, Sir Robert Peel. It was again adopted as a temporary measure, this time to enable the government to avoid budget deficits while carrying out major tariff reforms. But succeeding governments, confronted with steadily rising expenditures, were unable to dispense with a tax that was so flexible and elastic, and by the 1880s it was generally accepted as a permanent levy.
At about this time taxation began to be regarded as a social instrument, but it was not until 1910 that graduated rates were introduced and an abatement was granted of £10 per child to taxpayers whose income did not exceed £500. Then came World War I, during which time the standard rate was raised and a supertax imposed on top of that.
Continental Europe
In Europe a number of German states began experimenting with income taxes in the 1840s, but it was not until the Prussian reforms of 1891 that the income tax became an effective fiscal instrument in any of these states. Thereafter the reform movement spread to other states, and by 1913 the share of the income tax in all state tax collections had risen to about 60 percent. Until 1920 German income taxes were exclusively state taxes; from 1920 to 1945 they were federal taxes. At the close of World War II, they again became state taxes, and they are now regulated by federal law.
Efforts to enact an income tax in France were begun in the 1870s, but it was not until 1909 that an income tax bill finally passed the Chamber of Deputies, only to be held up by opposition in the Senate. The bill was finally enacted as an emergency measure two weeks before war began in 1914, but it was another three years before a permanent income tax system was adopted.
Italy adopted an income tax in 1864 as one of the first products of its unification. The system introduced at that time was one of "objective" taxes that attempted to tax the "productive sources" of income—i.e., land, buildings, and movable wealth. It was not until 1925 that a nationwide tax on total family income was imposed with graduated rates.
Among the Scandinavian countries, Norway introduced an income tax in 1892 and made its rates progressive in 1896; not until 1910 did Sweden adopt a modern income tax on a permanent basis.
The United States
During the Civil War the United States enacted an income tax that remained in effect from 1862 to 1872. The minimum rate in the 1862 law was 3 percent on income above a personal exemption of $600; the maximum rate was 5 percent on income above $10,000. Subsequent amendments raised the maximum rate to 10 percent on incomes over $5,000. An income tax was again enacted in 1894, after President Grover Cleveland had been elected on a platform that promised lower tariffs and other reforms sought by the farmers in the West and South. This law was, however, held to be unconstitutional by the Supreme Court, which forced its backers to seek an amendment to the Constitution that would give Congress the right to impose income taxes without apportionment among the states. In 1913 the 16th Amendment was ratified, and a new individual income tax with rates ranging from 1 to 7 percent on income in excess of $3,000 for a single individual was voted by Congress shortly thereafter. At the end of World War II, the lowest marginal rate was 23 percent and the maximum rate was 94 percent; the exemption for a single individual was only $500. Most states also have individual income taxes. To simplify compliance and administration, many states use a definition of taxable income that closely resembles the federal definition.
Later developments around the world
The European and U.S. income tax systems and the recommendations of advisers from those areas have strongly influenced the systems established by new and developing countries, especially former colonies, as well as systems such as Japan's that underwent major reform in the 20th century. For example, the quotient system of individual allowances and the shareholder credit system of integrating the individual and corporate income taxes, respectively, have been popular in former French and British colonies, and the income tax of the United States and American advisers have been instrumental in shaping the income taxes of Latin American countries. Japan's present tax system, developed in the early 1950s, is primarily based upon proposals made by a commission headed by American economist Carl S. Shoup.
Additional factors affecting the tax systems of developing countries include experience with inflation and other economic conditions and the particular attitudes and goals of the individual country. As a means of offsetting the effects of inflation, some Latin American countries introduced an adjustment into the measurement of income from business and capital. This practice is often called "indexing for inflation." Reflecting a greater propensity to use governmental intervention to achieve economic objectives, many less-developed countries employ far-reaching tax incentives in the effort to spur investments conducive to economic development.
International variations in rate structures
Attention has already been called to several types of variations found in the income tax practices of different countries, mainly those relating to the determination of taxable income. Something should now be said about variations in rate structures. The important variants in these structures are (1) the starting point and levels of first-bracket rates, (2) the top bracket or maximum marginal rates, and (3) the income range within which rates rise from the lowest to the highest levels.
In some countries starting rates are low. The lower the starting rate and the narrower the lowest income brackets, the more progressive an income tax is likely to be at low and medium income levels.
During war emergencies high marginal tax rates on individual income are viewed as a necessary complement to wage and price controls, but their value in a peacetime tax structure has been questioned. When they cannot be avoided, such high rates weaken work and risk-taking incentives, and they yield little revenue. Some people believe that a better individual income tax would offer fewer exclusions and deductions, with generally lower rates. During the 1980s this view prevailed in many countries, and an era of tax reform saw tax rates fall dramatically; for example, in the United States the top marginal rate was reduced from 70 percent in 1980 to 33 percent in 1987. (The rate paid at the very top of the income scale was actually reduced to only 28 percent.) In 1993 the top marginal rate became 39.6 percent. Whereas in the mid-20th century most top-bracket rates would be found ranging between 55 and 75 percent, top rates between 30 and 60 percent are becoming increasingly common.


text:
|Voss, Kenneth
|Norred, William
|Meredith, Filmore
|Riley, Ronald
|Bacon, Charles
|Saunders, Steve
Submitted to: Toxicologist
Publication Type: Abstract Only
Publication Acceptance Date: 1/15/2003
Publication Date: 3/1/2003
Citation: Voss, K.A., Norred, W.P., Meredith, F.I., Riley, R.T., Bacon, C.W., Saunders, S. 2003. EFFECTS OF COOKING ON THE BIOLOGICAL ACTIVITY OF FUMONISINS. Toxicologist. v. 77. p. 252.
Interpretive Summary: Abstract only.
Technical Abstract: Fumonisin (FB) mycotoxins are found in corn and corn-based foods. Cooking decreases FB concentrations under some conditions, but little is known about how cooking effects its biological activity. Baked cornread (BCB), pan-fried corn cakes (PFC), and deep fried corn fritters (DFF) were made from com meal spiked with Fusarium verticillioides culture material (FCM) and fed to male rats (n=5) for 2 weeks at high (1% w/w FCM equivalents) or low (0.1% FCM equivalents) doses. Controls were fed 1% w/w sound corn. Toxic response to BCB, PFC, DFF, and FCM included decreased body weight gain (1% diets only), decreased kidney weight, and microscopic kidney and liver lesions of the type caused by FB. FB concentration (FB1 + FB2) in the 1% w/w PFC diet (92.2 ppm) was slightly, but not significantly (p<0.05), lower than those of the 1% w/w BCB (132.2 ppm), DFF (120.3 ppm) and FCM (130.5 ppm) diets. In a second experiment, 10 g of corn containing 26 ppm FB1, masa made from the corn, and baked and fried tortilla chips made from the masa were extracted twice with 50 ml acetonitrile/water (1:1). Extracts were combined, dried, and redissolved in 1.0 ml DMSO. Vero cells were dosed with 4 microliter of die redissolved extracts for 48 hr. The com extract inhibited ceramide synthase as indicated by significantly increased cell sphinganine (Sa) concentrations (mean=132 pmole/well, whereas Sa was unaffected by the masa, baked chip and fried chip exacts (mean Sa 14-24 pmole/well. FB1 concentrations of the masa and chips (2.3-4.6 ppm) were likewise reduced more than 80% compared to the corn. In summary, baking and frying had no significant effect on the biological activity or concentration of FB in corn-based foods while, in contrast, nixtamalization reduced both biological activity and FB concentration in masa. Furthermore, these studies provided no evidence for the formation of unknown, biologically active FB products during cooking.


text:
Oilfield Surfactant Chemicals Market Research 2011-2017 and Forecast 2018-2023
Oilfield Surfactant Chemicals Market Global research report studies every aspect of Oilfield Surfactant Chemicals Global Market Insight depending on major players of Oilfield Surfactant Chemicals global market, key applications, product types and geographical regions. It also covers product classification, growth rate, current and future market needs, market definitions, product scope, cost, and classification. New emerging technologies, industrial science, and innovations have led to rapid growth of Oilfield Surfactant Chemicals global industry from past few decades.
Oilfield Surfactant Chemicals global market is expected to show its rapid growth of $$ million in USD with xx% CAGR over the forecast period from 2018 to 2023. Chief regions that have dominated Oilfield Surfactant Chemicals market and is been included in this research report are the Middle East and Africa, Asia-Pacific, Europe, South America and North America. Supplementary data points about the product covered in the Oilfield Surfactant Chemicals industry report include product volume, colorful images, manufacturing process and cost of the Oilfield Surfactant Chemicals industry product, categorization, and production volume.
Global Oilfield Surfactant Chemicals market report figures out a close relationship between different market strategies, demands, industry chain structure, utilization value, investment return analysis, investment usability and market chain value along with company profiles and contact information of top leaders of the Oilfield Surfactant Chemicals industry.
Click Here to Request for Sample Pages: http://marketdesk.us/report/global-oilfield-surfactant-chemicals-market-2017-99s/11884/#requestForSample
Major Companies List:-
Nalco Champion
Baker Hughes
Chevron Phillips
Akzonobel NV
Application in Oilfield Surfactant Chemicals Market:-
An-ionic Surfactant
Cationic Surfactants
Amphoteric Surfactants
Types in Oilfield Surfactant Chemicals Market:-
An-ionic Surfactant
Cationic Surfactants
Amphoteric Surfactants
The first chapter of the Oilfield Surfactant Chemicals industry report reveals business overview, upstream sellers and downstream buyers, cost analysis, gross margin, product margin, price/cost and sales channel.
The second chapter begins with a regional and global forecast from 2018 to 2023, value chain, market demand, demand forecast, demand situation and comparison between all the three.
The third and fourth chapter deals with market segmentation, market size, list of leading players on the regional and global level, along with the competitive situation of the Oilfield Surfactant Chemicals market.
Ending component of the report reveals rules and policies of the companies mentioned, their prototypes, sales revenue, market share, regional and global productivity and current business demands.
Want To Access Detail Report? Just Click Here: http://marketdesk.us/report/global-oilfield-surfactant-chemicals-market-2017-99s/11884/#toc
At the summary part of the report, it delivers names of dealers, distributors, suppliers, and manufacturers of the Oilfield Surfactant Chemicals industry along with data sources, research findings, conclusions, and addendum.


text:
F4 Scratch Resistant Windshield for Honda F6B
The worlds most advanced F6B Windshield: F4 Scratch & Chemical Resistant Windshields are so tough they resist scratching even when ru...$345.00 to $435.00
And we can't wait to show you how it's done!
Get notified of sales, clearance items, new products, news, and more!
Click Here »
Save on shipping! Will Call is available at our Southern California headquarters.


text:
Roman to Arabic Converter-Calculator
Convert from Roman to Arabic Numerals. Here is the answer to the question: Roman to Arabic Converter-Calculator or C in Arabic Numrerals.
Use the Roman Numerals converter below to compute any Roman number between I and MMMMCMXCVIII to Arabic numerals.
Roman Numerals to Arabic Calculator
How to Convert to Roman Numerals
The Roman numerals are represented
Thus XI = 11 (X + I), but IX = 9 (X – I).
Other examples are XXC = 80, CXL = 140, XV = 15, XLVIII = 48.
Thousands from 1000 to 9000 are represented as: M, MM, MMM,MMMM, MMMMM, MMMMMM, MMMMMMM, MMMMMMMM, MMMMMMMMM.
Multiples of a thousand are also/alternatively indicated by a superior bar: thus, V̅ = 5 000, V̅I̅ = 6 000, V̅I̅I̅ = 7000, ... , X̅ = 10000, X̅X̅D̅ = 480 000, etc.
How to read a Roman Numeral
Break the number into Thousands, Hundreds, Tens and Units and write down each in turn.
Example: Convert 1989 to Roman Numerals.
Break 1989 into 1000, 900, 80 and 9, then do each conversion
Roman to Arabic Numerals Chart Hundreds
Roman to Arabic Numerals Chart - Thousands
Roman to Arabic numerals from 1 to 100 by - Tens
Sample Roman Numerals Conversions


text:
I got fascinated with camera when i was 8 or 9 years old when my elder cousin brother Prasanth came from U.K. with a black and white 35 mm camera.After many years of window shopping and day dreaming
i was gifted with a digital camera(2001) and a digtal SLR (Canon 400D)in 2008 by my loving wife. I havent learned photography seriously and my knowledge is very limited , so please post your comments to guide me to improve the blog and improve the photos.
ദയവായി ഒരു അഭിപ്രായം പറയു ,Please do let me know what you feel.


text:
For true foodies, a vacation that doesn't involve mouth-watering cuisine is hardly worthy of the title. In fact, food can often be a major focus of a trip; it's hardly uncommon for the taste connoisseurs among us to plan a foodcation. And in our opinion, it should all start with your hotel. If you stay somewhere with a truly phenomenal restaurant right on the premises, your foodcation will be off to a wonderful start. Whether you're heading to New York City for its famous fine dining, California wine country for its earthy farm-to-table fare, or Mexico for an elaborate upscale meal on the beach, we've got a first-rate foodie hotel for you. Take a look at the top hotel restaurants we'd travel for in the U.S., Mexico, and Caribbean.
-- Kelsey Blodget, Oyster.com
Charlie Palmer's Dry Creek Kitchen is one of the best -- and best-known -- restaurants in the Sonoma area, and for good reason. The farm-to-table, seasonal menu features items such as California Sea Bass with sweet corn fondue and Sonoma County Liberty Duck with crispy sunchokes. The restaurant's outdoor terrace is situated under a shady arbor.
As a CuisinArt property, the hotel prides itself on its food -- and for good reason. On-site dining options include a Japanese restaurant, an Italian restaurant,a poolside cafe, a beach grill, and a lobby bar. The highlight is the Mediterranean restaurant, Le Bistro at Santorini, which is easily the best dining option on the island. Though many foods must be imported to the island, the menus here boast fresh seafood as well as ingredients from the hotel's hydroponic farm -- a rare find not only in the Caribbean but at hotels in general. The restaurant decor, like the decor throughout the hotel, feels more island-y than upscale, but contributes to the relaxed atmosphere.
The hotel's focal point is its eponymous bar and restaurant, featuring five separate-but-connected spaces that sprawl along the ground floor. Guests can order cocktails in the cozy, book-lined Library or order brunch in the sun-filled Atrium room. VIP sightings are not uncommon here, and the food is hardly less eye-catching; sample items from seasons past include Suckling Pig with Confit of Pears and Lobster Poached with Salsify, Apple & Brown Butter Bisque.
Sierra Mar serves an eclectic array of California cuisine alongside breathtaking views, and has garnered wide praise for its culinary innovations. Dinner consists of a four-course prix fixe menu that changes daily and uses organic, seasonal fare. An a la carte option is also available. Dishes in the past have included Morro Bay oysters on the half shell, Harissa grilled octopus, and Lone Mountain Wagyu Steak with a crispy potato cake, cambazola and spinach. Diners also have access to the hotel's impressive wine cellar, which has over 13,000 bottles.
This hotel is home to the renowned Café des Artistes del Mar, operated by chef Thierry Blouet, whose original Café des Artistes in Puerto Vallarta ranks as one of Mexico's finest restaurants. The Punta Mita branch, with its focus on local seafood and produce, has already attained similar status. For gourmands, the presence of this restaurant alone may be enough to warrant a few nights at the hotel.
The Charles Hotel in Harvard Square is home to not one, but two, exceptional restaurants. The main restaurant, Henrietta's Table, was named for the chef's late beloved pet pig, and serves regional fare using fresh local ingredients. Rialto is a Cambridge mainstay serving up gourmet Italian fare from James Beard Award Winning Chef Jody Adams.
This Italian restaurant from chef Scott Conant (who has appeared on Bravo's Top Chef) serves up sophisticated food in a sophisticated atmosphere. The Raw Yellowtail and the Braised Short Ribs of Beef are both standouts.
Rustic Italian restaurant Locanda Verde is co-owned by Robert De Niro (like the hotel), and chef Andrew Carmellini's homestyle Italian dishes have received wide acclaim. For those who would rather indulge in the restaurants' dishes in the comfort of a hotel room, 24-hour room service is available.


text:
US Letter Size. Adorned Speciality Decorative Flocked Paper US Letter Size Matt and Metallic Mix Colour Papers. Available in Variety Of. 120-150 GSM Thickness Paper. Applicable For Wine Bottle Bag. All Products Are Made In INDIA. Customization Also Possible In All Products. This paper are Wood Free and Eco Friendly. Buy Do It Yourself Invitations Fife United Kingdom. Due to Nature Of Paper. Thickness, Stiffness, Colour and Pattern may Vary in Between Papers. Colour Variation Is Possible Due To Individual Monitor Setting. All Price Show On Website Are Retail Price. Please Ask For Wholesale Price.
- Starting at: $1.10


text:
Snake repellent in Humewood
Your have come to the right place if you have a problem with stray serpentine friends. Here at Humewood pest control we have extensive knowledge in all aspects of pest control and this includes reptile repellents and exclusions.
Weather your problem is with snakes, geckos, lizards, scorpions, spiders, toads and frogs we have the approved method for keeping them at bay and repelling them during the warmer summer months.
Our specially trained staff can source the problem and recommend steps to fix it, aiding in long term control. We apply a special non harmful barrier around the perimeter of your home or harden that repels certain species of reptiles and amphibians.
Call us straight away for a free no obligation quotation on snake and reptile repellents as well as structural pest control.


text:
Matcha Green Tea Pudding
Yield" 1.5 cup
1 envelope unflavored gelatin package
1/2 cup water
1/2 cup heavy cream
1 cup soy milk
2 Tbs caster sugar or regular sugar
2-3 tsp good quality matcha powder
Sweet red bean paste (Azuki)
Shot glasses
- Boil water. Then mix in gelatin powder. Mix well and set aside.
- Heat up milks (heavy cream and soy milk). Add matcha powder. Whisk well.
- Use a strainer to strain crumbed or excessed matcha powder.
- While the milks are still hot, gradually add sugar. Whisk well.
- Strain milk mixture again.
- Pour gelatin mixture into milk mixture. Whisk well.
- Add about 1 tsp red bean paste into bottom of glasses.
- Pour green tea mixture into a glass.
- Chill for sbout an hour or until gelatin has set.
- Serve chill. It can be save in a fridge for a few days.
|Strain matcha from milk mixture
|Adding sweet red bean past at the bottom
|Creamy and jelly-like


text:
(Illustration by Gaich Muramatsu)
Hello All, Since one year now, the Alinka team has been writing a weekly summary of the activity in mailing-lists relative to linux clustering (such as beowulf, linux virtual server, linux-ha or journaling file systems) and general clustering news. This "digest" is provided freely as a weekly email from clustering_at_alinka.com and is intended to give a good overview of the linux clustering news for people without enough time to read all about it. As the ALINKA Linux Clustering Letter covers this mailing-list, and as many of you readers of this list might not even know that the ALINKA Linux Clustering Letter exists (We had an annoucement last year on the mailing-lists, but we did not make any other posts), I take the opportunity of the first birthday of the ALINKA Linux Clustering Letter to tell you about it. Here is a sample of the ALINKA Linux Clustering Letter. If you like it, you can subscribe to the list: send an e-mail to clustering_at_alinka.com from the address you wish to subscribe, with the word "subscribe" in the subject. -----------The ALINKA Linux Clustering Letter------------- The ALINKA Linux Clustering Letter, Wednesday, April the 11th. 2001 by Antoine Brenner (abrenner_at_alinka.com) Dear readers, I am happy to send you this week's edition of clustering_at_alinka.com This edition is the 52th since we started the Letter: this is also first birthday of the ALINKA Linux Clustering Letter ! clustering_at_alinka.com is a free weekly e-mail newsletter on linux clustering. It provides a summary of the weekly activity in mailing-lists relative to linux clustering (such as beowulf, linux virtual server or linux-ha) and general clustering news. For more information about ALINKA, see: http://www.alinka.com News from the High Performance world, by Dr Laurent Gatineau (lgatineau_at_alinka.com) ====================================================================== Tips and tricks from the Beowulf mailing list ======== * Scott Shealy [m1] seeks comparaison about P4 and Athlon. Some CPUs benchmarks were given [m3, m5], but as Josh Fryman [m2] explain it without a good compiler benchmarks could be not usefull. In the memory side, P4 have a good bandwith, see [m4, m6] [m1] http://geocrawler.com/archives/3/423/2001/4/150/5484689/ [m2] http://geocrawler.com/archives/3/423/2001/4/100/5489036/ [m3] http://geocrawler.com/archives/3/423/2001/4/150/5532781/ [m4] http://geocrawler.com/archives/3/423/2001/4/150/5486554/ [m5] http://geocrawler.com/archives/3/423/2001/4/100/5490088/ [m6] http://geocrawler.com/archives/3/423/2001/4/100/5492228/ * There was a long thread about what tools to use for cloning nodes. Some pointers were given: systemimager [1], lui [2], Scyld, kickstart from RedHat, Dolly [3], imgdisk [4], or just copy one hard drive on an other one... One can of course use Alinka Raisin [5] ! [1] http://sourceforge.net/projects/systemimager/ [2] http://oss.software.ibm.com/lui [3] http://www.cs.inf.ethz.ch/CoPs/patagonia/ [4] http://www-unix.mcs.anl.gov/systems/software/city/ [5] http://www.alinka.com/araisin.php3 * Don Morton [m1] was looking for information about PBS and PGI interactions. He answered himself [m2] and gave a pointer to an online documentation [1] [1] http://www.cs.umt.edu/~morton/PBS/ [m1] http://geocrawler.com/archives/3/423/2001/4/50/5507440/ [m2] http://geocrawler.com/archives/3/423/2001/4/50/5511697/ * J.W.Armstrong [m1] is looking for a parallel make for cluster. Greg Lindahl [m2] warn him because compiles are not always CPU bounds. Dean Carpenter [m3] gave a link to ANTS [1] (a load balancing system). Andreas Boklund [m4] gave results with MPmake and Mosix. [1] http://unthought.net/antsd/ [m1] http://geocrawler.com/archives/3/423/2001/4/50/5532806/ [m2] http://geocrawler.com/archives/3/423/2001/4/0/5533061/ [m3] http://geocrawler.com/archives/3/423/2001/4/0/5533381/ [m4] http://geocrawler.com/archives/3/423/2001/4/0/5536620/ * Javier Iglesias [m1] wants to build a cluster with two NICs per node, one for administration and one for computation. He is looking for advice. Robert G. Brown [m2] answered that on a cluster two NICs could not help for some applications. Peter H. Koenig [m3] and Dr O. Parchment [m4] gave two links two similar architecture [1,2]. [1] http://www.tu-chemnitz.de/urz/anwendungen/CLIC/index.php3?lang=en [2] http://www.soton.ac.uk/~sucsweb/Research/Metropolis [m1] http://geocrawler.com/archives/3/423/2001/3/50/5479935/ [m2] http://geocrawler.com/archives/3/423/2001/4/150/5482880/ [m3] http://geocrawler.com/archives/3/423/2001/4/100/5490272/ [m4] http://geocrawler.com/archives/3/423/2001/4/100/5490384/ * Wes Wells [m1] is looking for an alternative to NFS. Rob Latham [m2] gave its opinion about some solutions. Jag [m3] and Greg Lindahl [m4] wrote that AFS could have some limitations depending on what is needed. [m1] http://geocrawler.com/archives/3/423/2001/4/50/5517812/ [m2] http://geocrawler.com/archives/3/423/2001/4/0/5518993/ [m3] http://geocrawler.com/archives/3/423/2001/4/0/5519315/ [m4] http://geocrawler.com/archives/3/423/2001/4/0/5530241/ News from the High Availability world, by Guillaume GIMENEZ (ggimenez_at_alinka.com) ====================================================================== drbd ======== * Ard van Breemen said [m1] that drbd and PostgreSQL 7.1 will be made for eachother. [m1] http://www.geocrawler.com/lists/3/SourceForge/3756/0/5522029/ * Mike Debreceni advise us that PostgreSQL before 7.1 is very slow with protocol C. [m2] http://www.geocrawler.com/lists/3/SourceForge/3756/0/5515718/ [m3] http://www.geocrawler.com/lists/3/SourceForge/3756/0/5520220/ LVS ======== * Wensong Zhang announces [m4] ipvs release 0.2.9 for kernel 2.4 is available on LVS website [1]. [1] http://www.LinuxVirtualServer.org/ [m4] http://marc.theaimsgroup.com/?l=linux-virtual-server&m=98705209023369&w=2 * Mike keefe posted [m5] a performance evaluation of LVS. [m5] http://marc.theaimsgroup.com/?l=linux-virtual-server&m=98685085410292&w=2 News on the Filesystems front, by Ludovic Ishiomin (lishiomin_at_alinka.com) ====================================================================== Coda ===== * Clemens Hermann wanted to know if he could use Coda to do mail replication [1m]. Jan Harkes answered that Coda can give surprises on reintegration and gave the URL of unisson [1] [2m]. * Steffen Neumann succeeded to build a prototype of a backup solution of a Coda server, but had some concerns about large scale Backup [3m]. * Steffen Schaefer asked if it is possible to change the Venus timeout. Jan Harles answered that it is possible but not adviseable because of the protocol used by RPC2 [4m]. * Dermot Cassidy had problems to configure and run its updateclnt/updatesrv daemon [5m]. * Steffen Neumann gave some tips about management of volumes on Coda and ACLs [6m]. * Oliver had some configuration questions on how to setup a replicated volume [7m]. Jan Harkes gave explanations about VSG and how it is used on clients and servers [8m]. * David Petterson had problems running procmail (can't read .procmailrc in the home directory) [9m]. Jan Harkes described its configuration that runs without any problems [10m]. [1m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0264.html [2m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0265.html [3m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0270.html [4m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0275.html [5m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0276.html and the followings. [6m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0282.html [8m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0281.html [9m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0286.html [10m] http://www.coda.cs.cmu.edu/maillists/codalist-2001/0284.html [1] http://www.cis.upenn.edu/~bcpierce/unison/ GFS ===== * Anne Malicia had some questions about page cache management in GFS for the 2.4 kernel [11m]. It appears she found a bug [12m]. * There was a thread about the implementation of flock() in GFS which leaves the process in D-state (that increase the load of the machine) [13m]. Eventually, Mike Tilstra modified the code so that only one process is in a D state [14m]. * Gil Shallom asked about Callback policy and pointed that it has a big impact about performance [15m]. Ken Preslan detailed the one adopted in GFS [16m]. * David Zafman detailed features of the in-kernel membership service written by Compaq and announced that it should be released in Open Source [17m]. David Teigland enjoyed the announce [18m]. Jeff Darcy was not convinced by in-kernel membership, and felt that it is better to stay in user space [19m]. * There was a technical thread about integration of IBM DLM and GFS [20m]. [11m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001931.html [12m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001940.html [13m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001929.html and the followings. [14m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001941.html [15m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001930.html [16m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001937.html [17m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001939.html [18m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001942.html [19m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001943.html [20m] http://lists.sistina.com/pipermail/gfs-devel/2001-April/001946.html and the followings. Intermezzo ===== * Vladimir Ivaschenko was not able to get to the b1_0_0 branch of the cvs [21m]. Shirish Patak gave the tip [22m]. [21m] http://www.geocrawler.com/archives/3/8077/2001/4/0/5528423/ [22m] http://www.geocrawler.com/archives/3/8077/2001/4/0/5530462/ JFS ===== * Andreww Klaasseen wanted to know how close to production release is JFS. Steve Best gave the plans [23m]. * James Lewis Nance reported the same problems he found with earlier drop when building mozilla with the latest JFS drop [24m]. [23m] http://oss.software.ibm.com/pipermail/jfs-discussion/2001-April/000195.html [24m] http://oss.software.ibm.com/pipermail/jfs-discussion/2001-April/000196.html LVM ===== * Arthur Viak reported problems with vgcreate [25m]. Holger Grothe asnwered that a kernel upgrade is needed [26m]. * Jonathan DeHaan upgraded from beta5 to beta6 and had problems with vgscan [27m]. Andreas Dilger advices to use beta5 patch with beta5 tools [28m]. * There was a thread about the way to patch 2.2.19 with LVM [29m]. * Jorg de Jong announced lvmgui 0.3 [30m]. * Terje Kvernes announced the development of a LVM library in Perl [31m]. * Heinz Mauelshagen announced LVM 0.9.1beta7 [32m]. * Erik Bågfors was not able to remove a logical volume after using a snapshot [33m]. Heinz Mauelshagen confirmed that it is an old bug which is fixed in the latest version [34m]. [25m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006606.html [26m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006609.html [27m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006597.html [28m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006601.html [29m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006615.html [30m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006620.html [31m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006628.html [32m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006629.html [33m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006639.html [34m] http://lists.sistina.com/pipermail/linux-lvm/2001-April/006640.html XFS ===== * Brandy Dawkins asked if Oracle runs fine on XFS [35m]. Adam Cioccarelli related its experience [36m] and Steve Lord added that direct IO available with XFS should be a great interest to Oracle [37m]. * Stephen Adler reported its very good experience with XFS [38m]. * Ed McKenzie was unable to mount an XFS partition by label. After a bit of investigation, he had the same problem with ext2 partition, and concluded that the problem comes from mount and devfsd [39m]. * Ryo Ono wanted to partition a disk with XFS so that it would be readable on both Irix and Linux [40m]. Nathan Scott recommended to use the fx utility on Irix [41m], because fdisk on Linux does not handle properly the SGI disklabel [42m], although the kernel recognizes themp properly [43m]. * Thomas Graichen asked if LVM snapshoting is planned for XFS. Steve Lord answered that this feature is planned, bu there still a lot of work to stabilize XFS. He also announced that Peter Braam is working on integrating snapfs and Intermezzo with XFS [44m]. * Lennert Buytenhek found a bug with XFS and named pipe [45m]. Steve Lord confirmed it and hacked the cvs to correct it [46m]. * Doug wanted to know if CXFS (Clustered XFS filesystem) would be ported to Linux. Steve Lord announced that a port is planned [47m]. * Justin Tripp reported a weird behavior on a NFS exported XFS filesystem [48m]. Steve Lord confirmed the problem and sent a patch [49m] which resolved the problem [50m]. Later Ajay Shekhawat reported a oops on its NFS server exporting an XFS volume [51m]. * Kenneth Leung tried the new RedHat Wolverine ISO image with XFS support provided by SGI (0.10 prerelease) and found a problem with automount [52m]. Russel Catalan confirmed this is a RedHat Wolverine issue [53m]. * Petru Paler was unable to compile XFS on a sparc64 box. He had to add a #include in a XFS file [54m]. Later he reported an oops during XFS recovery [55m]. [35m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00039.html [36m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00040.html [37m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00041.html [38m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00064.html [39m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00127.html [40m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00161.html [41m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00181.html [42m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00267.html [43m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00162.html [44m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00190.html [45m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00220.html [46m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00248.html [47m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00297.html [48m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00260.html [49m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00261.html [50m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00274.html [51m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00278.html [52m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00288.html [53m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00299.html [54m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00292.html [55m] http://linux-xfs.sgi.com/projects/xfs/mail_archive/0104/msg00305.html ====================================================================== To subscribe to the list, send e-mail to clustering_at_alinka.com from the address you wish to subscribe, with the word "subscribe" in the subject. To unsubscribe from the list, send e-mail to clustering_at_alinka.com from the address you wish to unsubscribe from, with the word "unsubscribe" in the subject. Alinka is the editor of the ALINKA ORANGES and ALINKA RAISIN administration software for Linux clusters. (Web site: http://www.alinka.com )Received on 2001-04-18 11:59:19


text:
Obamacare deadline looms for states
For those states that just can't quite make up their mind, time's up.
Friday is the day when states are due to declare whether they'll partner with the White House to build Affordable Care Act health insurance exchanges. After that, the sprint to the finish begins.
Story Continued Below
To be clear, this isn't just another bureaucratic deadline: What states choose to do with the Obamacare exchanges has long-term implications for the success of the landmark health care law, not to mention political consequences for the governors and state legislatures that choose to either carry out the law or turn over the keys to the federal government in building exchanges.
And states still trying to figure out what role, if any, they want in these new online insurance marketplaces include some where the governors have been pretty vocal about how much they oppose Obamacare: Utah's Gary Herbert, Virginia's Bob McDonnell, New Jersey's Chris Christie, even Florida's Rick Scott among them.
Although Friday is technically the final chance for states to make their exchange intentions known, the Department of Health and Human Services has shown flexibility on the verge of previous Obamacare deadlines, offering second, third and fourth chances for states to change their minds. And there are still several key rules HHS has to issue that states will need to fully launch their exchanges.
The next major dates on the law's implementation calendar are Oct. 1, when enrollment is supposed to begin and Jan. 1, when coverage kicks in. Millions of people, many of whom are now uninsured or struggling to pay for coverage on their own, could qualify for federal subsidies to purchase private insurance in the new online marketplaces.
( WATCH: Bill Clinton: Obamacare was 'best bill you could have passed')
It's sure to be an uneven rollout, assuming implementation doesn't get pushed back. But it's coming, whether America is ready or not.
Already, things haven't gone according to plan. Half the states have turned down constructing their own exchanges in favor of letting the Obama administration step in to do it for them. A handful of state governments will partner with HHS to handle limited pieces of the exchanges, but the bulk of operations will still be run from Washington.
Fewer than 20 — mostly Democrat-led states — are preparing to run exchanges on their own.
Several states have kept their intentions a mystery with a little less than two days to go on the partnership deadline.
In New Jersey, Christie has made clear he's no fan of the health law, and he vetoed Democratic legislation that would have created an exchange. But he's running a Democratic state and as a rising GOP superstar, he's picking his spots carefully. He hasn't ruled out a partnership — and some health policy experts who have been parsing his words think he may turn it down this week but consent to some shared responsibility down the road.
Florida's Scott, meanwhile, has continued to vex conservatives with his hot-and-cold approach to the ACA. Scott was once among the law's most fervent critics, and Florida spearheaded the legal fight that went to the Supreme Court. But Scott has taken a more evenhanded tone in recent months, and Florida lawmakers sound willing to consider a partnership exchange.


text:
NOTE: If you'd prefer to view this information as a blog post, check out this entry in our Five Apps blog.
Having all your networking tools in one place certainly makes your job easier. Luckily, there are plenty of networking tools that require zero installation and can fit on a USB flash drive. Here are five handy portable network tools that you can add to your on-the-go toolkit.
Full Bio
Jack Wallen is an award-winning writer for TechRepublic and Linux.com. He's an avid promoter of open source and the voice of The Android Expert. For more news about Jack Wallen, visit his website jackwallen.com.


text:
Lead a kung fu monk and his three martial arts warriors on an action packed quest to search and protect the Shen Gong Wu! Omi, a Kung Fu monk leads three young dragons-in-training on their globetrotting adventures to search and protect the Shen Gong Wu, mystical power objects that gives its possessor super powers, from a band of villains led by Evil Boy Genius Jack Spicer, his army of robots and an ancient witch Wuya. They fight for the Shen Gong Wu one showdown at a time, where the universe transforms itself into a mystical, hyper-reality world. Our heroes have to rely on their superb martial arts skills, wits, and the mystical powers of the Shen Gong Wu to fight evil. Based on the popular WB Kids animated series players control 4 warriors, working closely to together to combine their mystical powers, as they advance on their quest
There's a party on this disc, and everyone's invited -- but you'll want to make sure that you can't attend. Read More »
Release Region: United States
Release Date: November 14, 2006
Publisher: Konami
Release Region: Australia
Release Date: February 28, 2007
Publisher: Konami
Also available on: Nintendo DS, Xbox, PlayStation Portable
Local Multiplayer - Versus: 4
For more info on these technical requirements and features, please view GameSpy's Specs FAQ.
Xiaolin Showdown at IGN
Xiaolin Showdown Cheats at IGN
Xiaolin Showdown at GameSpy
Xiaolin Showdown at GameStats


text:
Carolene Mays to Give Talk at Wabash• April 10, 2012 Share:
The Wabash College Rhetoric Department and the Malcolm X Institute of Black Studies invites the public to a talk given by Carolene Mays at 4:15 p.m., Thursday, April 12, in room 109 in the Malcolm X Institute. The title of her talk is, "A Conversation about Networking, Politics, and Community Service in Indiana."
Mays is currently a Commissioner for the Indiana Utility Regulatory Commission appointed by Indiana Governor Mitch Daniels in 2010.
From 1998, until the appointment, she was publisher and president of the Indianapolis Recorder Newspaper and the Indiana Minority Business Magazine. Under Mays' leadership, the Recorder, which is the nation's fourth oldest African-American newspaper, grew in readership, prominence, and credibility. It is now ranked among the top Black newspapers nationwide. The Indiana Minority Business Magazine, which was acquired in 2007, also grew under her management, by more than 100% in circulation and revenues during the first year.
Mays was elected to the Indiana House of Representatives in 2002. She served three terms, winning elections with more than 70% of the vote. In the Legislature, she served on the Ways and Means, Public Health and Transportation committees, and as Vice-Chairman of the Small Business and Economic Development committees. She also served on committees with the National Black Caucus of State Legislators, National Conference of State Legislators, and Women in Government.
Mays retired from her State Representative position in November, 2008.
Additionally, Mays was the host of the "Recorder On Air Report Television Show" (ROAR) on Central Indiana cable networks, as well as the co-host of a weekly television news segment, "Community Link," on the Central Indiana's CBS affiliate, WISH-TV. She was named one of Indiana's Most Influential Women by the Indianapolis Business Journal.
She recently served on the host committee for the 2012 Super Bowl and chaired the committee for the 2011 NCAA Women's Final Four in Indianapolis.
Her talk is free and open to the public.


text:
The move represents the first time a corporation rather than a charity will feature on the club's jerseys, having had UNICEF and Qatar Foundation on its shirts in recent years.
But Faus feels the partnership with an airline was favorable to linking up with a gambling company, like Real Madrid has done with Austrian bookmaker Bwin.
"A lot of the big sponsors that are willing to sponsor clubs like us - which is a very, very big investment - come from airlines, like Etihad, Emirates and Qatar Airways, or from betting companies [such as] Bwin," he told Sport360.
"We would much rather have an airline from this area than a betting company."
Faus went on to voice his opinion that lucrative sponsorship deals with Middle Eastern companies, such as the ones that finance Arsenal and Manchester City, should not receive any scrutiny.
"I think the sponsorships of Arsenal and Manchester City are legitimate," he said.
"I would be irresponsible if I questioned their sponsorship and I would not expect them to question our sponsorship."


text:
A Service of the K20 Operations Cooperative
K20 Online Resource Reservation System
Welcome to KORRS: The Washington State Online Resource Reservation System for the K20 Educational Network. If this is your first visit to KORRS, we recommend you read the KORRS Overview to learn about KORRS operations and services. If you are already familiar with KORRS, use the navigation tabs on top to access KORRS functional areas and their options.
|Other Resources
|KORRS Overview
|KORRS FAQ's
|Getting Started
|Technical FAQ
|KORRS version 4.80 Created by the KORRS Development Team.
|Conditions and Acceptable Use Policies KORRS Privacy Statement
|Copyright © 2019 Washington State Board for Community and Technical Colleges - All Rights Reserved


text:
Road safety
This section of the website contains information on the Government's Road Safety Strategy and its targets for reducing the number of road deaths and injuries by 2010. In addition there is information about Government policies and initiatives and advice for all road users. For news of our latest campaigns and road safety advice, visit the THINK! road safety website.
Independent expert appointed on drink and drug driving
Sir Peter North has been asked to provide advice on the merit of specific proposals for changes to the legislative regime for drink and drug driving, reporting by the end of March 2010. His report will inform the final contents of the next road safety strategy. For drink driving, the report will advise on the case for changes to the prescribed alcohol limit for driving (either reducing the current limit, or adding a new, lower limit, with an associated revised penalty regime). For drug driving, the study will advise on whether there is a need for new legislation to make it an offence to drive with a named substance in the body. For both drink and drugs, the study will also set out the likely impacts of any changes on driver behaviour, and the practical steps needed to support introduction of any or revised offence.
Independent expert review of drink and drug driving laws
The Government is keen to promote measures to further reduce the number of deaths caused by drink and drug driving. Sir Peter North will advise Ministers on the merit of specific proposals for changes to the legislative regime for drink and drug driving, reporting by the end of March 2010.
Driving for Work
The Driving for Work website has now been closed and the content has been transferred. Managing employees who drive for work brings economic benefits – and there is also a legal requirement to include driving within policies for the health and safety of employees and those who are affected by their activities. Guidance on how to set up a driving for work policy has been moved to the Driving for Better Business website.
- Published:
- 14 September 2009
A Safer Way: Consultation on Making Britain's Roads the Safest in the World
This consultation document seeks views on the vision, targets and measures for improving road safety in Great Britain beyond 2010. The views received in response to the proposals put forward will influence the final shape of the Department's next road safety strategy, which is due to be published at the end of the year.
A Safer Way: Consultation on Making Britain's roads the safest in the world - a toolkit
The elements of this Toolkit have been designed as a resource for organisations who want to encourage their members to participate in the consultation on a new road safety strategy for Great Britain.
Strategy, targets and performance
Including Tomorrow's roads: safer for everyone - the Government's strategy for improving road safety over the next decade.
Road Safety Act 2006
Information about the Road Safety Act 2006.
Child road safety
Guidance, resources and activities for those individuals and bodies responsible for educating children about road safety.
Demonstration and partnership projects
Information on the Department's work with local authorities on road safety demonstration and partnership projects.
Driver and rider safety
Information for drivers and riders.
Economic assessment
Department for Transport estimates of the values for prevention of road casualties and road accidents for use in the appraisal of road schemes.
Local authority guidance
Road safety information, guidance and good practice for local authorities.
DfT road safety research projects covering the behaviour of drivers and other road users, and measures that can be taken to promote greater road safety.
Speed management
How and why the Department for Transport is committed to reducing the number of injuries and fatalities caused by excessive or inappropriate speed. This section incorporates information and guidance about the use and management of safety cameras (speed cameras and red light cameras) in the UK.
Road safety partnership grant scheme
To further support local highway authorities in delivering casualty reduction targets locally, an annual £4million Road Safety Partnership Grant Scheme was launched at the end of October 2006, inviting bids from all local highway authorities in England.
Road Safety Grant Challenge Fund Criteria
A fund which can provide grants to outside bodies (other than local authorities) with innovative proposals for improving road safety and reducing casualties.
Road safety grants
Government's response to the Transport Committee's report on traffic law
This document (CM 6442) is the Government's Response to the Transport Committee's Report on Traffic Law and its Enforcement, which was published on 31st October 2004.
RSAP(01)7 Progress report to end March 2001
This is the third of a continuing series of quarterly reports on progress towards delivering the many commitments in the road safety strategy, "Tomorrow' roads - safer for everyone", that will help achieve the Government's casualty reduction targets for 2010. The report does not cover separate progress and achievements in Scotland and Wales.
- Published:
- 31 May 2005
Implementation report to end June 2002
Implementation report to end June 2002 (spreadsheet).
Road Safety Delivery Board Minutes for 2008 and Terms of Reference
The second three-year review of the government's Road Safety Strategy "Tomorrow's Roads: Safer for Everyone" committed to the establishment of a Road Safety Delivery Board. The Board consists of senior members of the agencies responsible for delivering road safety on the ground. Through their expertise and contacts, and in dialogue with each other, the Board's task is to spread best practice and tackle obstacles. As the name implies, the Board's overwhelming focus is on delivery on the ground.
For related documents, pages and internet links, see the column on the right.


text:
Product Description
Inside Moves Relocation Reviews
At Inside Moves, we not only provide the best prices for highly skilled and experienced movers, but as professional moving company in Los Angeles we also take the utmost care of your belongings as if they were our own! We utilize our experience and expertise to move your products quickly and safely.
We have been serving the Los Angeles, Ventura County and the San Fernando Valley, since 2000. We also can provide services outside those areas if you need them. You are our customer and we want you to be happy!
Inside Moves specializes in residential as well as office moves. We will walk through your job free of charge, determine the scope of work that needs to be done, and provide you with an estimate. We will determine any insurance requirements that need to be taken care of, floor and wall protection necessities, and most importantly, the building's time restrictions for moving. All of these issues are vital in coming up with a successful plan for a stress free move. Our moving company's goal in an office move is to have your company up and running, Monday morning.
As a finishing touch, Inside Moves will also provide a complete walk through at both the pickup and delivery locations, to make sure that everything is perfectly in place. The sign of a good moving company is knowing that they did not leave a mark or make a mess while moving. Our men will not only treat you and your goods with respect, but your property as well.
Teamwork plays a crucial role in what we do. We will work together with you to ensure that your possessions are expertly handled and are not damaged in any way. As you will see from our many testimonials, 99% of our customers are satisfied with our services because we truly care about you and the safety of your possessions. We offer a complete package with expert packing skills, transportation services, and a well-organized delivery system – all with our fantastic prices.
Inside Moves Relocation Website


text:
Dear EarthTalk: I was wondering how toxic chlorine is, because my well water was just chlorinated yesterday and today the smell is still strong. I have a 4-year-old daughter and I'm concerned. Rose Smith, via e-mail
Dear EarthTalk: I was wondering how toxic chlorine is, because my well water was just chlorinated yesterday and today the smell is still strong. I have a 4-year-old daughter and I'm concerned. Rose Smith, via e-mail
According to the U.S. Environmental Protection Agency, chlorine levels of four parts per million or below in drinking water — whether from a private well or municipal reservoir — are acceptable from a human health standpoint.
Inexpensive home drinking water test kits (from $5 on up) that can detect levels of chlorine and other elements in water are widely available from online vendors. Administering the tests is easy and can provide parents with a way to involve kids in science for a practical purpose right at home.
Chlorine was first used in drinking water to reduce waterborne infectious diseases in Jersey City, N.J., more than a century ago. It was so effective at destroying potentially harmful bacteria and viruses that the practice soon spread far and wide.
Today some 98 percent of water treatment facilities in the U.S. use some form of chlorine to clean drinking water supplies.
But some aren't so sure that chlorine in drinking water is safe. Opponents of chlorination point to studies linking repeated exposure to trace amounts of chlorine in water with higher incidences of bladder, rectal and breast cancers.
The problem lies in chlorine's ability to interact with organic compounds in fresh water to create trihalomethanes (THMs), which when ingested can encourage the growth of free radicals that can destroy or damage vital cells in the body.
Those with their own private wells who are skittish about chlorine have other options for disinfecting their water. One baby step would be to replace chlorine with chloramine, an ammonia derivative that doesn't dissipate into the environment as rapidly as chlorine and has a much lower tendency to interact in bad ways with organic compounds in the water.
However, traces of chloramine in the water may not be to everyone's liking either, because it causes rashes after showering in a small percentage of people and can apparently increase lead exposure in older homes as it leaches the heavy metal off old pipes.
Another option, though somewhat costly, would be to purchase a machine to purify the water. Ozonation units, which disinfect by adding ozone molecules to water and leave no residues, start at around $9,000.
Another choice would be a UV light treatment machine — at $6,000 or more — which cancels out viruses and bacteria by passing the water through UV light rays. The Clean Water Store is a reputable vendor and good online source for such water treatment equipment.
Perhaps the most sensible and affordable approach is to filter the water at the faucets and taps. Carbon-based tap- or pitcher-mounted filters can work wonders in removing impurities from drinking water. They can even be installed on shower heads for those with sensitive skin.