who is the sportscaster that bit the lady

Albert became the focus of a media frenzy[19] in 1997 when he went on trial for felony charges of forcible sodomy.[20] A 42-year-old woman named Vanessa Perhach[21] accused Albert of throwing her on a bed, biting her, and forcing her to perform oral sex after a February 12, 1997 argument in his Pentagon City hotel room. DNA testing linked Albert to genetic material taken from the bite marks and from semen in Perhach's underwear.[22] During the trial, testimony was presented from another woman, Patricia Masden, who told the jury that Albert had bitten her on two different occasions in 1993 and 1994 in Miami and Dallas hotels, which she viewed as unwanted sexual advances.[23] Masden claimed that in Dallas, Albert called her to his hotel room to help him send a fax, only for her to find him wearing "white panties and garter belt".[24] Albert maintained that Perhach had requested that he bite her and denied her accusation that he'd asked her to bring another man into their sexual affair. He described the recorded conversation of hers with the police on the night of the incident "an Academy Award performance".[21] After tests proved that the bite marks were his, he pleaded guilty to misdemeanor assault and battery charges, while the sodomy charge was dropped.[20][25] Albert was given a 12-month suspended sentence.[26][27]

Marv Albert

Marv Albert (born Marvin Philip Aufrichtig; June 12, 1941) is an American sportscaster. Honored for his work as a member of the Basketball Hall of Fame, he is commonly referred to as "the voice of basketball". From 1967 to 2004, he was also known as "the voice of the New York Knicks". Albert currently works for Turner Sports, serving as lead announcer for NBA games on TNT.

In addition to calling both professional and college basketball, he has experience announcing other sports such as American football, ice hockey, horse racing, boxing, and tennis. Albert has called the play-by-play of six Super Bowls, NBA Finals, and seven Stanley Cup Finals. He has also called the Wimbledon Tennis Championships for TNT with Jim Courier and Mary Carillo. He also worked as a co-host and reporter for two World Series (1986 and 1988)

Albert was born to a Jewish family in Brooklyn, where he went to Abraham Lincoln High School.[2] While Albert grew up, members of his family owned a grocery store on Brighton Beach Avenue between 3rd and 4th streets known as Aufrichtig's. He then attended Syracuse University's Newhouse School of Public Communications from 1960 through 1963. In 1962, he served as the voice of the AAA Syracuse Chiefs. He then graduated from New York University in 1965.[3]

For 37 years beginning in 1967, Albert was the voice of the New York Knicks on radio and television (getting his start by being a ball boy for the Knicks before getting his first break on New York radio by sportscaster Marty Glickman) before being let go by James L. Dolan, the chairman of the MSG Network and Cablevision, after Albert criticized the Knicks' poor play on-air in 2004. His son Kenny Albert has been a part-time play-by-play announcer for the Knicks since 2009, whenever the older Albert's successor Mike Breen (whom he later followed on the NBA on NBC broadcasts and now works on ESPN and ABC aside from his role at MSG) is unavailable.

For a brief period before he resumed his normal broadcasting duties following his sexual assault arrest (see below), Albert anchored MSG's former nightly sports news report, MSG SportsDesk.

Marv Albert was the lead play-by-play broadcaster for the NBA on NBC for most of its run from 1990 to 2002, calling every NBA Finals during that timeframe except for 1998, 1999, and 2000. During this time, Bob Costas had taken over the lead job and called the Finals after Marv's arrest for sexual assault had brought him national disgrace. Marv resumed his previous position for the 2000–2001 season and called Game 4 of the 2002 NBA Finals which was the final NBA telecast on NBC. During his time on NBC, Albert continued as lead play-by-play man for the New York Knicks on local MSG Network telecasts and began calling national games for TNT in 1999 as well. When he regained the lead broadcaster position on NBC, he continued to call play-by-play for both networks until the end of NBC's coverage in 2002.

Albert continues to be the lead play-by-play announcer for National Basketball Association games on TNT, a position he assumed in 1999. Indeed, TNT has become his primary commitment ever since his longtime employer NBC lost the NBA broadcasting rights in 2002, and may have played a role in his departure from the Knicks' broadcast booth[citation needed]. The Knicks reportedly wanted Albert to accept a salary commensurate with his reduced Knicks schedule, but also weren't happy about Albert making what Knicks management felt were overly critical comments about their team in spite of their losing record. In basketball, his most famous call is his simple "Yes!" for a basket, rendered in many variations of volume and length depending on the situation; and a catchphrase that he began using in his youth when playing pickup games with friends.

On April 17, 2002, shortly after calling a game between the Indiana Pacers and Philadelphia 76ers on TNT, both Albert and color analyst Mike Fratello were injured in a limo accident in Trenton, New Jersey. Albert sustained facial lacerations, a concussion, and a sprained ankle. The 2002 NBA Playoffs were scheduled to begin two days later, with Albert scheduled to call multiple games that week. Bob Costas filled in those games, and Albert returned to call Game 1 of the Western Conference Semifinals between the Dallas Mavericks and Sacramento Kings.

In 2005, Albert officially became the lead play-by-play man for the New Jersey Nets franchise and started calling their games on the YES Network, often teaming with Brooklyn native and NBA veteran, Mark Jackson. With that, the Nets employed all three Albert brothers during the franchise's history; Al started his broadcast career with the Nets during their ABA days, while Steve called Nets games during the late 1970s and 1980s. Beginning with the 2008–09 season, Albert was also paired with his TNT broadcast colleague Mike Fratello on the YES Network. However, with the Nets' struggles in the 2009–10 season, Nets management relegated Albert to secondary play-by-play, to avoid a similar incident while Albert was with the Knicks. Since then Ian Eagle has taken over the broadcasts. In 2011, Albert left the YES Network to join CBS Sports for NFL and NCAA tournament coverage.

Albert hosts a basketball-focused interview show on NBA TV, which also airs later on YES.

Since 2003, Albert has also been providing the play-by-play voice on the NBA Live video-game series on EA Sports, a role he fulfilled until NBA Live 10.

From 2011 to 2015, Albert announced NCAA Men's Division I Basketball Championship tournament games, the result of longtime tournament broadcaster CBS handing off some of its coverage to Turner Sports.

In February 2016, Albert and Turner Sports announced that he would no longer call NCAA Tournament basketball games, stating that calling four games in one day during the first round, and a total of six matches in three days during the first two rounds, was too much for his 74-year-old voice to handle. Albert said that he "felt it was the wiser move to go primarily NBA at this stage".[4]

From 1973 to 1976, Albert called radio broadcasts of New York Giants football games, succeeding Marty Glickman after the latter's defection to the New York Jets.

In addition to the Knicks, Albert had a lengthy tenure (beginning in 1965) calling the games of another Madison Square Garden tenant, the New York Rangers. He handled the radio call of the Rangers' Stanley Cup–clinching victory in 1994.

He also famously coined the nickname "Red Light" for radio analyst Sal Messina, a former Rangers goaltender. His signature play-by-play phrase was "kick save and a beauty."

Over his years as the Rangers broadcaster, Albert missed a large number of games for other commitments. Many other broadcasters filled in, including several who later served long stints for other NHL teams, including Howie Rose, Mike Emrick and John Kelly, as well as brothers Al and Steve. It was Albert's absence from Game 7 of the Rangers–Devils Conference Championship game that led to Rose's famed Matteau, Matteau, Matteau call.

Albert left the Rangers after the 1994–95 season at the same time Rose took the job as play-by-play announcer of the New York Islanders. Albert's son, Kenny, replaced him, and has been the radio voice of the Rangers ever since. Kenny also announces part-time for the NBC Sports Network, mostly during Stanley Cup playoff games not involving the Rangers.

Albert was also the lead play-by-play voice of the Westwood One radio network's NFL coverage from 2002 to 2009 seasons,[5] calling Monday Night Football as well as numerous playoff games and every Super Bowl from 2003 to 2010. On June 4, 2010, it was announced that Albert was leaving his NFL on Westwood One duties.[6] He was succeeded on the broadcasts by Kevin Harlan.

On June 6, 2011, it was announced that Albert was joining CBS Sports to call play-by-play for The NFL on CBS.[5][7] Albert was usually teamed with Rich Gannon on broadcasts.

On May 29, 2014, Albert stepped down from calling The NFL on CBS to focus more on his basketball duties for TNT and CBS.[8]

Other NBC Sports duties that Albert held were play-by-play announcing for the NFL (by 1983, Albert was the #2 play-by-play man behind Dick Enberg, usually alternating the secondary NFL role year to year with Don Criqui), college basketball (teaming with Bucky Waters on Big East/ECAC games), horse racing, boxing (often working with Ferdie Pacheco and subsequently, Sugar Ray Leonard when NBC relaunched boxing under the Premier Boxing Champions umbrella),[9] NHL All-Star Games (Albert called the NHL All-Star Game with John Davidson on NBC from 1990-1994), and Major League Baseball, as well as hosting baseball studio and pre-game shows (including NBC's coverage of the 1986 and 1988 World Series alongside Bob Costas). He also spent 13 years as the sports director of the network's flagship station, WNBC-TV in New York.

Albert also called regular-season and playoff NHL games for the syndicated NHL Network in the 1976–77 season, and from 2000 to 2002 he helped call TNT's coverage of the Wimbledon Championships tennis tournament.

Albert made 126[10] guest appearances on David Letterman's late night talk shows for NBC and CBS. Each time Albert appeared, he brought with him a group of clips featuring sports bloopers and outstanding plays, which he narrated and dubbed the "Albert Achievement Awards". The music accompanying the bloopers was "12th Street Rag".

Albert was placed as number 14 on David J. Halberstam's list of Top 50 All Time Network Television Sports Announcers on Yahoo! Sports.

In 1992, he appeared as himself on Roger Waters' rock album Amused to Death, giving a mock commentary on the destruction of an oil rig on the song "Perfect Sense, Part II".

An "Albert Achievement Awards" video was released in 1993. It featured cameos by Mike Fratello, Ahmad Rashād, Charles Barkley, David Letterman, O.J. Simpson, Bob Costas, and Tom Brokaw.

Albert became the first guest commentator in MTV's Celebrity Death Match cartoon series. He appeared in the 1998 pilot episode before being replaced with Stacey Cornbred.

Albert was briefly mentioned in the 2006 film Grandma's Boy.

Albert also appeared as a special guest on The Simpsons, in the Season 20 episode "The Burns and the Bees" in 2008.

Albert's voice is imitated in the popular video game NBA Jam. The announcer was modeled on Albert although there is no mention of Albert in the game and was actually voiced by Tim Kitzrow.[11]

Albert did play-by-play commentary in the video games NFL Quarterback Club '98 and NBA Live.

In the 1999 episode "Tube Steaks" of the CBS sitcom The King of Queens, Doug and his friends watch a Knicks-game with Albert's voice commentary.

He authored (with Rick Reilly) an autobiography, I'd Love to But I Have a Game, in 1993.

Albert appeared in a short scene in the 2015 comedy film Trainwreck.[12]

Albert's son, Kenny, is also a sports commentator, who calls baseball and football for Fox, New York Rangers games on the radio, and has been one of NBC's commentators for ice hockey at the Winter Olympics, as well as NBC's NHL coverage. His daughter, Denise, is a reporter for NBA TV.

Marv has two younger brothers who also are announcers. Steve Albert was the Phoenix Suns play-by-play announcer before his retirement following the 2016-17 season, and has also called play-by-play for several other teams, including the New Orleans Hornets, New Jersey Nets, New York Islanders, New York Mets, and Golden State Warriors. Steve is best known for his work on Showtime Championship Boxing, notably the Holyfieldâ€“Tyson bouts. Al Albert was the former play-by-play announcer for USA Tuesday Night Fights, the Indiana Pacers and the Denver Nuggets. Al also called national NBA games on the USA Network during its brief tenure in the early 1980s.

Consequently, NBC – for which Albert worked for over 20 years – fired him shortly before the 1997–98 NBA season began on The NBA on NBC. Bob Costas took over for Albert on the basketball side in the 1997–98 season before stepping down after the 2000 NBA Finals for Albert's return. In addition, Tom Hammond spelled his football duties. It is also revealed on a Simpsons DVD commentary that he was to appear in the episode "Bart Star" but, due to the scandal, was replaced by Roy Firestone.

NBC brought Albert back less than two years later, and he was the network's main play-by-play man for the 2000–01 and 2001–02 NBA seasons, including the Finals (working with Doug Collins and later Bill Walton and Steve Jones respectively). NBC lost the rights to the NBA to ABC following the 2001–02 season.


where does the term test match come from

The first recorded use of the word in relation to sport occurs in 1861[3] when it was used, especially by journalists, to designate the most important (but at that stage non-international) games played as part of a cricket tour by an unofficial English team to Australia and it is thought to arise[4] from the idea that the matches were a "test of strength and competency" between the sides involved. When official and fully representative Australian and English cricket and rugby teams began touring each other's countries a decade or so later the term gradually began to be applied by journalists exclusively to the international fixtures on each tour, though this was not widespread until well into the 1880s.[4]

Test match (rugby union)

A test match in rugby union is an international match, usually played between two senior national teams, that is recognised as such by one of the teams' national governing bodies.[1][2]

Some teams do not represent a single country but their international games are still considered test matches (for example the British and Irish Lions and the Pacific Islanders). Likewise some countries award caps for games between their full national teams and invitation teams like the Barbarians.

The first men's international game of rugby football – between Scotland and England – was played at Raeburn Place, Edinburgh, the home ground of Edinburgh Academicals, on 27 March 1871. (This was six years before the first cricket test match, one year before the first association football international and 24 years before the first field hockey international.)

Although the ICC tightly controls the application of "test match" status for cricket, World Rugby (WR) has no similar rules or regulations concerning the official awarding of "test match" or "full international" status in rugby union.[5] In rugby union test match status and caps may be awarded by either team's governing body regardless of the decision of their opponents.

Although both teams' governing bodies do not need to recognise the match as a test match for caps to be awarded, it is rare that they should disagree. The only existing example remaining in men's rugby involving two top-tier nations concerns games played by the New South Wales Waratahs against the New Zealand All Blacks in the 1920s. As there was very little rugby union played in Australia outside of New South Wales the Australian Rugby Union retroactively awarded caps to the players from the 1920s Waratahs that played against the All Blacks, however the New Zealand Rugby Union has not done the same for All Blacks that played in those matches. Rugby's professionalism and widespread international media coverage ensures that it is almost inconceivable that Unions would disagree over the status of a game today.[6] Differences in recognition now almost exclusively involve matches between the senior national team of a nation outside the traditional top tier and an official developmental side of a top-tier nation. Depending on the policy of the lower-tier union, these matches may or may not be fully capped for that national team. For example, before a change in policy by USA Rugby after the 2008 Churchill Cup, it awarded full national caps when the its senior national team played top-tier developmental sides, such as England Saxons, Ireland Wolfhounds, Scotland A, Argentina A and New Zealand Māori.

On the other hand, in women's rugby matters are far less clear.[7] The first women's "test" took place in 1982 between Netherlands and France, but the sport was not widely accepted or recognised by many existing national Unions or WR for many years, nor has it ever attracted significant media interest. Some unions do not officially recognise any tests played before they became responsible for the women's game â€“ for example the French Union (FFR) does not list any games before 1989,[8] and WR did not (until recently) recognise the first two World Cups.[9]

Nor is the situation confined to history. Some countries – particularly England and France, but also occasionally other major nations – continue to this day to award caps based on the strength of the side they have selected, rather than make-up of the opposition or of the status of the tournament entered.[10] As recently as December 2008, a game between England and an Irish President's XV was recorded as a "test match" by RFUW even though their hosts and opponents insist that this was not the case.[11] A similar difference of interpretation applies to a two match series between USA and Canada in 2007 when in games previously advertised as internationals the USA decided to field only development XVs. Canada count these games as test matches, the USA do not.[12] Overall the status of perhaps 5% of women's test matches is unclear.[7]


when was the first high school chapter chartered for fbla

FBLA-PBL was created by Hamden Forkner of Columbia University. Forkner, who also created the Forkner shorthand system, proposed that there should be one national organization to join the business clubs throughout the nation. The name "Future Business Leaders of America" was selected in 1940 and two years later the first chapter was created at Science Hill High School in Johnson City, Tennessee. In 1958, PBL is founded with the first chapter at the University of Northern Iowa and in 1979 the Alumni Division (now the Professional Division) was founded.

FBLA-PBL

FBLA: 209,472 (2016)

PBL: 9,524 (2016)

PD: 3,975 (2016)

The Future Business Leaders of America-Phi Beta Lambda, or FBLA-PBL (FBLA-ΦΒΛ), is an American career and technical student organization that has its headquarters in Reston, Virginia. Established in 1940, FBLA-PBL is a non-profit organization of high school ("FBLA"), middle school ("Middle Level"), and college ("PBL") students, as well as professional members ("Professional Division"), who primarily help students transition to the business world. FBLA-PBL is one of the largest student-run organizations in the United States of America[citation needed], with 253,365 members, and the largest career student organization in the world. Local FBLA-PBL chapters are often connected to their school's business education department, and most advisers are business education teachers. It is one of the top 10 organizations listed by the U.S. Department of Education.[2] FBLA's national charity partner is the March of Dimes, and the March of Dimes provides grants of $1,000 for local chapters and $2,500 for state chapters to promote their goals.

The organization is governed by its Board of Directors, which consists of the CEO, business leaders, state educators, business education teachers, and the three division national presidents.[4]

FBLA-PBL's membership is represented by the FBLA, PBL and Professional Division national officer leadership teams. For FBLA and PBL, the officers are elected by voting delegates at the National Leadership Conference (NLC) and installed during the Awards of Excellence Program.

The Professional Division officers are elected by electronic ballot in the spring of each year. The Professional Division President serves a two-year term.

The FBLA and PBL officer teams consist of a president, secretary, treasurer, parliamentarian, and five vice presidents representing each region.

FBLA-PBL divides the United States in five administrative regions. These regions are Western, Mountain Plains, North Central, Southern, and Eastern.[5]

Each state then has what is called a State Chapter, which has its own State Officer Team. The roles in each State Officer Team vary by state, but each usually contains a President, Vice President, Secretary, Treasurer, and a Parliamentarian. Some also have Historians, Webmasters, and Reporters.[6] Some states are then divided into regions, districts, or areas. These are often governed by an elected official who serves on the State Officer Team. Just like the national regional executive boards, there are small-scale boards in most regions, districts, and/or areas in most states.[citation needed]

Finally, each chapter has its own officer team. Chapter offices vary by chapter. While most use a structure similar to that of the national officers, other use a corporate-style structure with offices such as CEO, CIO, etc. More information can be found on the national FBLA-PBL website.

FBLA is composed of four divisions: FBLA, PBL, Professional Division and FBLA-Middle Level. Each division except for Middle Level (the FBLA National Officers also represent Middle Level) has their own National Officer team, and most states have an FBLA and PBL state officer team. Some states have Middle Level and Professional Division state officer teams.

FBLA is the largest division of FBLA-PBL with over 209,000 members. Palm Beach Gardens Community High School (FL) and Coral Reef Senior High School (FL) are the largest FBLA chapters in the nation, while Georgia is the largest state chapter. FBLA is separated into five regions: Eastern, Southern, North Central, Mountain Plains and Western. International chapters are part of the Eastern Region. To charter an FBLA state chapter, a state must have at least five local chapters.

PBL is the collegiate division of FBLA-PBL with about 10,000 members. PBL can be found in traditional four year colleges, community colleges and career training programs. PBL attends the National Fall Leadership Conferences with FBLA, but has their own National Leadership Conference (NLC) prior to FBLA's NLC. To charter a PBL state chapter, a state must have at least three local chapters.

FBLA-PBL's Professional Division was founded as the Alumni Division, but had a name change in order to expand to include not only to FBLA alumni, but also the general business community.

FBLA-PBL has over 70 competitive events for FBLA and PBL members. Members compete on the regional, state and national level against their peers in their respective event. There are also open events for Middle Level and Professional Division members on the national level.

The FBLA-PBL Adviser Wall of Fame recognizes advisers who have given back to the organization through their support for their local or state chapter. To be eligible, an adviser must have at least 20 years of service to FBLA.

Also known as the Hollis and Kitty Guy Award, each state may select either 2 chapters or 15% of its total number of chapters (whichever is larger) to be named Gold Seal Chapters on the national level.


who sang delta dawn first helen reddy and tanya tucker

"Delta Dawn" is a song written by former child rockabilly star Larry Collins and songwriter Alex Harvey,[a] best known as a 1972 top ten country hit for Tanya Tucker[1] and a number one hit for Helen Reddy in 1973.

Delta Dawn

The title character is a faded former Southern belle from Brownsville, Tennessee who, at forty-one, is obsessed to unreason with the long-ago memory of a suitor who jilted her. The song's lyrics describe how the woman regularly "walks down town with a suitcase in her hand / looking for a mysterious dark haired man" who she says will be taking her "to his mansion in the sky".

Reddy's recording in particular has choir-like inspirational overtones as well.

The first recording of "Delta Dawn" was made by Harvey for his eponymous album released in November 1971. Harvey had performed as the opening act for Helen Reddy in January 1972, at the Troubadour, but at that time Reddy (who also was signed with the Capitol Records label) made no evident connection with any of Harvey's compositions.[2]

Dianne Davidson sang backup for Harvey's recording. She was the first singer after Harvey to record the song and chart in 1971â€“1972.[citation needed]

Tracy Nelson also sang backup on Harvey's recording, and performed "Delta Dawn" in her live act.[citation needed]

After hearing Tracy Nelson sing the song at the Bottom Line in New York City, Bette Midler added the song to her repertoire.[citation needed]

During the time Tanya Tucker’s and Helen Reddy’s recordings of the song were being produced (see below), Bette Midler recorded "Delta Dawn" for her The Divine Miss M debut album, for which her bluesy version was planned as the lead single. Reddy's single was released June 1973, two days before Midler's. The preemption required a marketing change to Midler's single, so the original B-side "Boogie Woogie Bugle Boy" was shopped to radio, itself becoming a Top Ten hit.

Before Midler’s recording, Nashville-based producer Billy Sherrill heard her sing "Delta Dawn" on The Tonight Show and wanted to sign Midler to Epic Records and have her record the song. Upon finding that Midler was already signed to Atlantic Records, Sherrill cut the song with Tanya Tucker, who was newly signed to Epic, and Tucker's version was released in April 1972; it reached Number 6 C&W that spring.[3]

Record producer Tom Catalano prepped an instrumental track of "Delta Dawn", virtually replicating that of Tucker's single. Despite Catalano having worked with Helen Reddy, the track was first offered to Barbra Streisand, upon whose refusal Catalano had Reddy add her vocals to the track.[4]

Reddy's version, with upward modulation added to the mimicking of Tucker's cold intro and nonstop vocals throughout, entered the Top Ten hit on 18 August 1973 on its way to its lone frame at number 1, on 15 September 1973. Reddy's Hot 100 #1 hits, in order, were 1972's "I Am Woman", then "Delta Dawn", then 1974's "Angie Baby". "Delta Dawn" also became the first of Reddy's six consecutive – and eight overall – Number 1 hits on the Easy Listening chart in Billboard.[5]

Reddy had reached number two with both "I Don't Know How to Love Him" and "I Am Woman" in her native Australia; "Delta Dawn" became her first number-one hit, spending five weeks at the top of the Kent Music Report in August and September 1973.[6] "Delta Dawn" also marked Reddy's only chart appearance in South Africa, reaching number 13 in the autumn of 1973.[7]


who was the last person to be hanged in northern ireland

Robert Andrew McGladdery (18 October 1935 – 20 December 1961) was the last person to be executed in Northern Ireland.[1]

Robert McGladdery

He was convicted of the murder of Pearl Gamble, aged 19, whom he had battered, strangled and stabbed to death on 28 January 1961 and whose body was discovered at Upper Damolly, near Newry, County Down. It transpired the murderer and victim were distant cousins. Pearl Gamble had gone to a dance at the Henry Thomson Memorial Orange Hall in Newry with three girlfriends. She had been seen dancing with her boyfriend and Robert McGladdery.[1]

The murder investigations led to McGladdery. When interviewed he stated to have worn a dark blue suit but other people at the dance said he wore a light-coloured one. He was put under surveillance and was discreetly seen to go to some undergrowth on 10 February 1961. The following day, the police discovered, inside a pillow case in a septic tank, an overcoat, a waistcoat and a handkerchief, all of which were heavily bloodstained. McGladdery was arrested on the same day.[1]

At his trial in Downpatrick, McGladdery pleaded his innocence but was found guilty and sentenced to death on 16 October 1961. The evening before his execution he allegedly made a full confession to the murder. He was hanged, aged 26, at Crumlin Road Gaol in Belfast on 20 December 1961, by executioner Harry Allen.[1]

A BBC Northern Ireland dramatisation of the case, Last Man Hanging, was broadcast on 8 September 2008.[2] McGladdery was portrayed by Michael Condron.[3]

The murder and subsequent execution is the theme of Eoin McNamee's 2010 novel, Orchid Blue.[3]


name the ester formed by the reaction of heptanoic acid and ethanol

Ethyl heptanoate is the ester resulting from the condensation of heptanoic acid and ethanol. It is used in the flavor industry because of its odor that is similar to grape.

Ethyl heptanoate


araiso private high school student council executive committee manga

Wild Adapter (Japanese: ワイルドアダプター, Hepburn: Wairudo Adaputā) is a Japanese manga series by Kazuya Minekura set in Tokyo and Yokohama, Japan in the mid-1990s. There is also an alternate universe dōjinshi[1] and two episode OVA called Shiritsu Araiso Koto Gakko Seitokai Shikkobu (私立荒磯高等学校生徒会執行部 Araiso Private School Student Council Executive Committee). Wild Adapter was also adapted as a two episode OVA in 2014, which is set in the universe of the manga series.[1]

Wild Adapter

Although originally serialized in a boy's love anthology magazine, the content of the manga mixes seinen action and mystery with shōnen-ai themes and thus does not fall clearly into either category. The volumes are stand alones, each with its own storyline and theme that fit into the broader arc of the general plot,[2] which has Kubota and Tokitoh, the main characters, investigating a mysterious drug, 'W·A', and finding out about Tokitoh's past before his amnesia. As such, the overall series is largely character-driven, rather than action-driven, and other events and issues are shown as part of the lives of the main characters. The storytelling is done through a different side character for each volume, and the author has described the series as "the lives of the protagonists as seen, and described by an onlooker".[3] There is plenty of violence and bloodshed in the manga, which also deals with serious issues, and a theme for each volume, such as the cult of religion, the power of words, the struggle for survival. The yakuza underworld serves as a setting for the series, but it is not the main focal point. Rather, it is the interactions between the two protagonists, and the exploration of their characters.

The artstyle of the manga is stark black and white with clean sharp lines, and there is less shading or greytones. Keeping in line with Minekura's style the characters are highly detailed, with emphasis on facial features, especially the hair, and anatomically accurate bodies. The backgrounds are also highly detailed and portray the Tokyo urban landscape very realistically.[4] A unique feature of the manga has all the pages and spaces outside the panels coloured black, a technique usually used in manga only to reflect a past event or a flashback.[5]

This work was originally serialized in Japan in Chara magazine, starting from 2001, and was published by Tokuma Shoten.[6] Since 2011, it is published by Zero Sum Ward of Ichijinsha.[6][7] The series is licensed in North America by Tokyopop, the first volume of which was published in January 2007. There are 6 volumes which were originally published between 2001 and 2008. The series is also published in English by Chuang Yi, in German by Carlsen Comics and is published in East Asia.

"W·A," later identified as "Wild Adapter," is the name of a dangerous drug which transforms its users into an animalistic state; the users exhibit superhuman strength and a berserker mentality until the drug causes his or her organs to explode, effectively killing them. The corpses left behind by W·A are covered in fur and sport cat-like claws. The police are baffled by W•A even as they investigate the remains of W·A users, and the Yakuza wants it. Two powerful rival yakuza groups, the Izumokai and the Toujougumi are fighting to figure out and gain control of the source of W·A, a task made harder by the fact that no user of W·A have managed to stay alive after consuming the drug.

Amid this, 17-year-old Kubota, the first of two main protagonists, have somehow managed to stumble into the position of Head of the Izumokai youth group, despite not being a gang member before that. He is aided by the second-in-command, Komiya, in his yakuza jobs and it is through Komiya that he knows of the existence of W·A. Komiya is killed by the rival Toujougumi gang when investigating W·A, and Kubota quits the gang after Komiya's death, but not before taking out twelve high-ranking members of the Toujougumi gang, and disappears from the yakuza world.

Soon after, Kubota picks up a stranger with amnesia whom he names Tokitoh, and they start living together. Tokitoh has no idea of his identity, or why his right hand is a furry, clawed paw identical to the animalistic bodies of dead W·A users, yet he is still alive. Kubota and Tokitoh then set out on a mission to investigate W·A, hoping to discover Tokitoh's past at the same time. The manga details their quest to investigate every victim of W·A, and following up on any leads provided by Kou, a drugstore owner who is Kubota's current employer, or Kasai, Kubota's detective uncle. These tips however are usually red herrings or traps and lead nowhere.

In the process, Kubota and Tokitoh often get mixed up with the yakuza who are just as eager to seek W·A. Sanada, leader back of Izumokai gang and Kubota's former employer is fascinated by Kubota, and constantly keeps tabs on him. Sekiya, leader of Toujougumi just wants to get his hands on W·A. In their various clashes with the yakuza Kubota and Tokitoh rarely emerge unscathed, but they always manage to survive and make it out somehow, ready to follow the next lead.

In volume one of Wild Adapter, Kubota is 16. He becomes leader of the Yakuza's Izumokai youth division when he is offered two guns; one of them is dangerously defective and the other is safe and functional. He chooses the functional gun and executes the youth division's previous leader who was revealed to be a spy from the rival Yakuza. Kubota leaves the Izumokai after only seven months, and a year later, re-emerges as Tokitoh's protector.

He is seen as calm, collected, and focused, as well as cool, callous, and aloof. He is cruel and insensitive, but at the same time, childish and sweet. To both friends and enemies, they find him terrifying at timesâ€”whether because he can insensitively break a man's arm, or because of his smile. He is never seen without a cigarette, and his favored brand is Seven Stars.

Komiya, in volume 1, says he has no logic to him. He says, "Interested in nothing, yet fiercely curious about everything. Acts like he doesn't care, but with so much desire in his eyes. Only caring for himself, but completely masochistic. Needing nothing, clinging to everything. Chaos existing inside tight order...All of these fevered colors merging into black...and disappearing. He's just like this city."

Kubota is extremely possessive of Tokito, and is a very talented mahjong player.

Tokitoh is first introduced as a boy running from pursuers. He collapses, unconscious, in an alley, where Kubota finds him soon after leaving the Izumokai. Tokitoh's right hand is that of a beast's—and that of deceased W·A users—and it occasionally causes him immense pain. He keeps it covered by a black glove. He has no memory of his past before Kubota picked him up, other than flashes of a menacing figure who calls him "Minoru." Tokitoh is loud, impulsive, stubborn, and tactless at times, but he is straightforward, kind-hearted, and a very loyal ally.

Kubota, along with several other characters, refers to Tokitoh as a "cat," or "stray cat." Tokitoh calls Kubota "Kubo-chan." [8] Tokitoh is highly protective of Kubota, and gets jealous easily when he thinks someone else is closer to Kubota.

• Sekiya Jun is the leader of the Toujougumi Youth Division, and becomes the daikou when Kubota kills the previous leader as his condition of leaving the Izumokai at the end of volume 1. In his one major confrontation with Kubota and Tokitoh in volume 2, Sekiya tells them that he knows about W·A, at least, and makes it clear that he suspects Tokitoh is also involved. He acts suggestively toward Tokitoh and has a stereotypically homosexual attitude; he speaks with a lisp and refers to himself with the feminine "atashi" (rather than the more masculine "ore," "jibun," or "boku"). Saori calls him an "okama"—an offensive term for a homosexual man.

Wild Adapter's characters first made their debut in one of Minekura's earlier works, a dōjinshi titled Araiso Private High School Student Council Executive Committee. In Executive Committee, Kubota and Tokitoh are high school students who are on the Executive Committee, a kind of juvenile police force.[9] The stories in Executive Committee are largely silly and plotless, such as resolving mysteries over a cheat-sheet for an exam, or acting as bodyguards for a spoiled teen idol.

Executive Committee is also a two-episode OVA.


what is it called when you vote a president out of office

A recall election (also called a recall referendum or representative recall) is a procedure by which voters can remove an elected official from office through a direct vote before that official's term has ended. Recalls, which are initiated when sufficient voters sign a petition, have a history dating back to ancient Athenian democracy[1] and feature in several contemporary constitutions. In indirect or representative democracy people's representatives are elected and these representatives rule for a specific period of time. But if any representative comes to be perceived as not properly discharging their responsibilities, then they can be called back with the written request of specific number or proportion of voters.

Recall election

The Legislative Assembly of British Columbia enacted representative recall in 1995. In that province, voters in a provincial riding can petition to have their representative in parliament removed from office, even if that MLA is also the premier. (Holding a seat in the legislature is not constitutionally necessary to be premier, however.) If enough registered voters sign the petition, the speaker of the legislature announces in parliament that the member has been recalled and the lieutenant governor drops the writ for a by-election as soon as possible, giving voters the opportunity to replace the politician in question. By January 2003, 22 recall efforts had been launched. No one has been recalled so far, but one representative, Paul Reitsma, resigned in 1998 when it looked as if the petition to recall him would have enough signatures to spur a recall election. Reitsma resigned during the secondary verification stage and the recall count ended.[citation needed]

While recalls are not provided for at the federal level in Switzerland, six cantons allow them:[2]

The possibility of recall referendums (together with the popular election of executives, the initiative and the legislative referendum) was introduced into several cantonal constitutions after the 1860s in the course of a broad movement for democratic reform. The instrument has never been of any practical importance – the few attempts at recall so far have failed, usually because the required number of signatures was not collected – and it was abolished in the course of constitutional revisions in Aargau (1980), Baselland (1984) and Lucerne (2007). The only successful recall so far happened in the Canton of Aargau in the year 1862. But the possibility of recalling municipal executives was newly introduced in Ticino in 2011, with 59% of voters in favor, as a reaction to the perceived problem of squabbling and dysfunctional municipal governments.[2]

In Taiwan, according to the Additional Articles of the Constitution of the Republic of China, the recall of the president or the vice president shall be initiated upon the proposal of one-fourth of all members of the Legislative Yuan, and also passed by two-thirds of all the members. The final recall must be passed by more than one-half of the valid ballots in a vote in which more than one-half of the electorate in the free area of the Republic of China takes part.

A year after the 2015 Ukrainian local elections voters can achieve a recall election of an elected deputy or mayor if as many signatures as voters are collected.[3]

Recall first appeared in Colonial America in the laws of the General Court of the Massachusetts Bay Colony in 1631.[4] This version of the recall involved one elected body removing another official. During the American Revolution the Articles of Confederation stipulated that state legislatures might recall delegates from the Continental Congress.[5] According to New York Delegate John Lansing, the power was never exercised by any state. The Virginia Plan, issued at the outset of the Philadelphia Convention of 1787, proposed to pair recall with rotation in office and to apply these dual principles to the lower house of the national legislature. The recall was rejected by the Constitutional Convention. However, the anti-Federalists used the lack of recall provision as a weapon in the ratification debates.

Several states proposed adopting a recall for US senators in the years immediately following the adoption of the Constitution. However, it did not pass.

Only two governors have ever been successfully recalled. In 1921, Governor Lynn Frazier of North Dakota, was recalled during a dispute about state-owned industries. In 2003, Governor Gray Davis of California was recalled over the state budget. Additionally, in 1988, a recall was approved against Governor Evan Mecham of Arizona,[6] but he was impeached and convicted before it got on the ballot.[7]

In Alaska, Georgia, Kansas, Minnesota, Montana, Rhode Island, and Washington, specific grounds are required for a recall. Some form of malfeasance or misconduct while in office must be identified by the petitioners. The target may choose to dispute the validity of the grounds in court, and a court then judges whether the allegations in the petition rise to a level where a recall is necessary. In the November 2010 general election, Illinois passed a referendum to amend the state constitution to allow a recall of the state's governor, in light of former Governor Rod Blagojevich's corruption scandal. In the other eleven states that permit statewide recall, no grounds are required and recall petitions may be circulated for any reason. However, the target is permitted to submit responses to the stated reasons for recall.

The minimum number of signatures and the time limit to qualify a recall vary among the states. In addition, the handling of recalls once they qualify differs. In some states, a recall triggers a simultaneous special election, where the vote on the recall, as well as the vote on the replacement if the recall succeeds, are on the same ballot. In the 2003 California recall election, over 100 candidates appeared on the replacement portion of the ballot. In other states, a separate special election is held after the target is recalled, or a replacement is appointed by the Governor or some other state authority.

In 2011, there were at least 150 recall elections in the United States. Of these, 75 officials were recalled, and nine officials resigned under threat of recall. Recalls were held in 17 states in 73 different jurisdictions. Michigan had the most recalls (at least 30). The year set a record for number of state legislator recall elections (11 elections) beating the previous one-year high (three elections). Three jurisdictions adopted the recall in 2011.[8]

Of recall elections, 52 were for city council, 30 were for mayor, 17 were for school board, 11 were for state legislators, and one was for a prosecuting attorney (York County, Nebraska). The largest municipality to hold a recall was Miami-Dade County, Florida, for mayor.[8]

The busiest day was November 8 (Election Day) with 26 recalls. In 34 jurisdictions, recalls were held over multiple days.[8]

Note: Wisconsin's Jim Holperin has the distinction of being the only U.S. politician to have been subjected to recall from service in two different legislative bodies: the Wisconsin State Assembly in 1990 and the Wisconsin State Senate in 2011. Both attempts were unsuccessful.[28]

Article 72 of the Constitution of Venezuela enables the recall of any elected representative, including the President. This provision was used in the Venezuelan recall referendum, 2004, which attempted to remove President Hugo Chavez:


what is the most viewed video on youtube in 24 hours

This list of most viewed online videos in the first 24 hours contains the top 30 online videos that received the most views within 24 hours of release across the world. This list excludes movie trailers, which are featured on the list of most viewed online trailers in the first 24 hours. The most viewed music video in this time period is Taylor Swift's Look What You Made Me Do.

List of most viewed online videos in the first 24 hours

*The number of views accumulated in the video's first 24 hours.


how many games did okc win last year

The Thunder would finish the regular season with a 47â€“35 record, securing the 6th seed. In the playoffs, they faced off against the Houston Rockets in the First Round, in which they lost in five games.

2016–17 Oklahoma City Thunder season

The 2016–17 Oklahoma City Thunder season was the 9th season of the franchise in Oklahoma City and the 51st in the National Basketball Association (NBA). On the 4th of July, Kevin Durant announced he would leave the Thunder and sign with the Golden State Warriors. On the April 9, Russell Westbrook broke the record of Oscar Robertson of most triple-doubles in a season with 42. Westbrook would go on to be named the League's MVP in June.

The Thunder originally did not have a pick in the 2016 NBA Draft, however made a blockbuster trade the day of the draft, sending Serge Ibaka to the Orlando Magic in exchange for Victor Oladipo, Ersan İlyasova, and the draft rights to the 11th overall pick in the 2016 NBA Draft (Domantas Sabonis). They additionally drafted Daniel Hamilton with the 56th overall pick in the 2nd round (received from the Denver Nuggets).

Assistant coach(es)

Roster â€¢ Transactions
Last transaction: 2017-04-02


describe fractional ownership of a small aircraft fleet

Fractional Aircraft is a common term for fractional ownership of aircraft where multiple owners share the costs of purchasing, leasing and operating the aircraft. Commercial programs for large aircraft include NetJets, Flexjet, Flight Options, PlaneSense, Executive AirShare, AirSprint and Autumn Air.

Fractional ownership of aircraft

With fractional jets, customers (referred to as "owners") buy a “share” of an aircraft, rather than an entire aircraft. The price is pro-rated from the market price of a full aircraft. Owners then have guaranteed access (for 50–400 hours annually or a certain number of days of the year, depending on share size) to that plane, or a similar plane in the operators fleet, with as little as four hours’ notice. Fractional owners pay a monthly maintenance fee and an “occupied” hourly operating fee. Usually the latter is charged only when an owner or guest is on board, not when the plane is flying to a pick up point, or returning to its home base after completing a flight.

Owners have access to the full fleet of planes and may upgrade or downgrade for specific flights. At the end of the contract the owner can sell their share either back to the company or to another owner waiting for a position, though most companies charge a re-marketing fee to do this.

In addition, similar agreements are made for individual light, general aviation aircraft, where several individuals will purchase and operate their chosen aircraft as an independent group, without going through a commercial operator. If one individual decides sell their share, their shares may then be purchased by the remaining owners or sold outside the group to another individual. As it is subject to whatever terms were in the original contract, the details will vary from group to group.

In the commercial system, customers purchase (or lease) a fraction of an aircraft, alongside numerous, anonymous other individuals. Depending on the company, the aircraft may be split into 16ths or even 32nds of a fractional share. These fractions translate to a number of hours per year, with a full 100% share typically equating to 800 annual hours of usage. Most shares are sold at the 1/16 (50 hours) or 1/8 (100 hours) level.

Although the aircraft are shared, owners are guaranteed access with 4â€“48 hours notice, depending on the provider and plan. Providers can offer such short call-out periods by having a fleet of similar aircraft, which are interchanged amongst the owners.

In addition to purchase costs, owners pay a monthly management fee to cover the cost of maintenance, upgrades, hangaring, pilot salaries and training. When using the aircraft, owners are also billed for the actual hours in flight, and a nominal amount for taxiing. The final cost component is fuel, which has a surcharge above the hourly fee to compensate for price volatility.

An owner's share allotment is depleted for actual hours of “occupied flight,” plus taxiing, with a 1-2 hour minimum. Owners are not charged for any non-occupied flight time that may be required getting the aircraft to them and returning to its home base. This is called variously “deadhead,” “positioning,” “ferry,” or “empty leg.” depending on the company.

In addition to the "owned" plane, customers gain access to other planes in the fleet. When desired, they may switch to larger or smaller planes on a set “interchange” formula. Access to a smaller aircraft may be guaranteed, but larger aircraft access may be conditional on the shares owned.

The size of a share may provide additional benefits including:

In the United States, fractional owners and operators are subject to Federal Aviation Regulations, FAR Part 91, Subpart K.[1]

Private air travel advisors can be of particular help with navigating and negotiating the so-called "boilerplate" fractional contract.

Owners rarely fly the specific aircraft in which they hold shared title. More likely, they will travel on identical planes in the company’s fleet. This is a natural consequence of the fractional model: since many owners “pull” on the same plane, it’s likely that "their" plane is either in use by another owner, or that another plane is positioned in a more convenient location for deployment.

This fleet flexibility is one of the key benefits of fractional ownership over full ownership. Owners are never stranded when their plane is in the shop for maintenance, and owners enjoy the luxury of upgrading or downgrading to other fleet aircraft for special trip requirements.

Fractional agreement terms are typically five years, after which owners sell their share back to the company for the then-current fair market value, less a “remarketing fee”, typically around 7%. The fee may be waived for renewals. Customers may also lease their share in a variety of configurations, depending on their tax and financial profile. The “fair market value” calculation is a key consideration, and can dominate the overall cost-benefit analysis of the fractional ownership format. Many fractional owners were burned by the volatile market and geopolitical conditions of the early 2000s and the recession in the late 2000s. All contracts should outline an appeals process if the owner disputes the end-of-contract valuation.

The original formula for fractional flight is similar to its present incarnation: customers purchase pro-rata portions of aircraft that are 100 percent guaranteed to be available. The fractional jet provider then purchases an additional 26 percent of capacity (over and above the fleet purchased by clients) to fulfill that guarantee. These extra planes brings the guarantee to 98 percent statistically. The last 2% of the guarantee represents holidays and other worst-case situations. To close this gap in the guarantee, the company relies on “supplemental lift” from charter -– either from affiliated companies, or trusted third-party charter operators. As more client-owners join, a network effect results in a reduction of expensive empty legs: with a critical mass of customers, the theory is that it becomes more likely that a particular trip can be accommodated with minimal deadheading. In reality, it is not clear how many aircraft is required to reach an efficient scale, whether it is 50 aircraft, 400 aircraft, or whether it ever happens.

After twenty years, it is unclear that the model works in its current form. The original fractional model anticipated selling planes in 1/4 fractions, rather than the 1/16 or 1/32 fractions that have emerged. Each additional partial owner creates more demand and schedule chaos for each plane, particularly during peak periods. Further, the theory that a growing customer base will reduce empty-legs has proven limited. While there have been some improvements, the best-case “floor” of empty traffic is still above twenty percent of total traffic. Worst case for new operators can approach 50 percent.

According to Halogen Guides, which covered the industry, the initial assumptions underestimated the complexity, overhead costs and peak demands. This has been further impacted by the dramatic popularity of fractional card programs. The card programs place even more owners against each plane; each owner enjoying fully guaranteed access with as little as a single-year, 1/32 share commitment. For instance, a 25-hour Marquis Jet card represents a 1/32 share ownership of a jet in the NetJets fleet (NetJets is the provider of aircraft for Marquis Jet). Instead of the original "worst case" of four owners requesting simultaneous Thanksgiving travel, 16-32 may do so for a single plane.

Finally, the burgeoning diversity of structural offerings (fractional ownership, fractional cards, charter cards, ad-hoc charter) creates an environment where clients may employ a portfolio of solutions, tapping each alternative depending on the cost profile of each trip. Certain trips can be most economically served by fractional, card or charter. If a client gets to cherry-pick for each trip, the fractional provider typically absorbs the least efficient travel. Partly in response to this, the larger fractional companies now position themselves as "solution providers", and offer fractions, cards, charter and full aircraft management.

According to a 2006 Halogen Guides Jets survey, not one company boasted of sustained bottom-line profitability. Even Warren Buffettâ€™s NetJets lost $80 million in 2005, attributed to foreign expansion and U.S. efficiency losses (specifically, paying for higher cost charter flights when owner demand outstripped capacity).

During the recession of 2007 to 2009, the largest fractional providers saw significant downturns in their business. NetJets, Flexjet and Flight Options have all reported significant subsequent growth and have added to their fleets. But CitationShares, a unit of aircraft manufacturer Cessna, stopped selling fractional shares in 2012. Avantair, operator of a fleet of 57 Avanti Piaggio P180's, filed for bankruptcy in June 2013.

One strategic thrust has been the introduction of efficiency incentives to better align client behavior with operating efficiency. Some companies have resisted these programs: if fractionalâ€™s appeal is the simplification of flight, that appeal is reduced when accompanied by a host of special pricing adjustments and incentive programs. Despite this marketing challenge, cost concerns have resulted in numerous efficiency-driven programs.


who is the singer of unravel tokyo ghoul

"Unravel" is the first solo single by

Unravel (TK song)

"Fu re te Fu re ru

"Unravel" is the first solo single by

"Unravel" is used as the opening theme for the anime series Tokyo Ghoul.[1]

All tracks written by TK.

Adapted from Unravel liner notes. [2]


what are the contribution limits for a sep ira

The total contribution to a SEP-IRA account should not exceed the lesser of 25% of income (20% for self-employed before self-employed tax deduction is included);(see below) or $42,000 (for 2005), $44,000 (2006), $45,000 (2007), $46,000 (2008), $49,000 (2009-2011), $50,000 (2012), $51,000 (2013), $52,000 (2014), $53,000 (2015 & 2016), and $54,000 (2017). For 2010 and 2011, the compensation used in the calculation was capped at $245,000 (e.g., an employer making a 10% contribution cannot contribute more than $24,500 for any employee).[3]

SEP-IRA

A Simplified Employee Pension Individual Retirement Arrangement (SEP IRA) is a variation of the Individual Retirement Account used in the United States. SEP IRAs are adopted by business owners to provide retirement benefits for themselves and their employees.[1] There are no significant administration costs for self-employed person with no employees. If the self-employed person does have employees, all employees must receive the same benefits under a SEP plan. Since SEP IRAs are a type of IRA, funds can be invested the same way as most other IRAs.

The deadline for establishing the plan and making contributions is the filing deadline for the employer's tax return, including extensions.

The most strict conditions employers may place on employee eligibility are as follows. The employee must be included if they:

Employers may use less restrictive criteria.[2]

SEP-IRA funds are taxed at ordinary income tax rates when qualified withdrawals are taken after age 59 1/2 (as for traditional IRAs). Contributions to a SEP plan are deductible, lowering a taxpayer's income tax liability in the contribution year.

SEP-IRA contributions are treated as part of a profit-sharing plan. For employees, the employer may contribute up to 25% of the employee's wages to the employee's SEP-IRA account. For example, if an employee earns $40,000 in wages, the employer could contribute up to $10,000 to the SEP-IRA account.

The contribution limit for self-employed persons is more complicated; barring limits, it is 18.587045% (approximately 18.6%) of net profit. The computation is in IRS Pub 560, section 5, Table and Worksheets for the Self-Employed, specifically Deduction Worksheet for Self-Employed.[3]

Two complications are:

SEP contribution limits are computed not from net profit but from net profit adjusted for the deduction for self-employment tax (2006 Form 1040, line 27, from Schedule SE, Section A, line 6, or Section B, line 13). Barring limits, this is half the 15.3% FICA tax, levied on net earnings, which is 92.35% of net profit. Therefore, adjusted net profit (net profit minus deduction for self-employment tax) is 92.935225% of net profit, which is close to but slightly more than net earnings.[3]

The limit of 25% applies to wages, not (adjusted) net profit. In the above example, where an employee earns $40,000 and the employer contributes 25% of that, $10,000, the employee has received $50,000 total, of which 20% goes to the SEP-IRA.

When a business is a sole proprietorship, the employee/owner both pays themselves wages and may also make a SEP contribution, which is limited to 25% of wages, namely, profits minus SEP contribution. For a particular contribution rate CR, the reduced rate is CR/(1+CR); for a 25% contribution rate, this yields a 20% reduced rate, as in the above.[3]

Thus the overall contribution limit (barring limits) is 20% of 92.9% (that is, 18.6%) of net profit.

For example, if a sole proprietor has $50,000 net profit from self-employment on Schedule C, then the "1/2 of self-employment tax credit", $3,532, shown on adjustments to income at the bottom of form 1040, will be deducted from the net profit. The result is then multiplied by 20% to arrive at the maximum SEP deduction, $9,293.[3]

SEP contributions and earnings are held in SEP-IRAs and can be withdrawn at any time, subject to the general limitations imposed on Traditional IRA. A withdrawal is taxable in the year received. If a participant makes a withdrawal before age 59Â½, generally a 10% additional tax applies. SEP contributions and earnings may be rolled over tax-free to other Individual retirement account and retirement plans.[4]

SEP contributions and earnings must eventually be distributed following the IRA required IRA Required Minimum Distributions.


virginia is a commonwealth what does that mean

The term "commonwealth" does not describe or provide for any specific political status or legal relationship when used by a state.[8] Those that do use it are equal to those that do not. A traditional English term for a political community founded for the common good, it is used symbolically to emphasize that these states have a "government based on the common consent of the people"[9] as opposed to one legitimized through their earlier colonial status that was derived from the British crown. It refers to the common "wealth", or welfare, of the public[10] and is derived from a loose translation of the Latin term res publica.[a]

Commonwealth (U.S. state)

Commonwealth is a designation used by four of the 50 states of the United States in their full official state names: Kentucky[1] (the law creating Kentucky names it the "State of Kentucky"[2] but it was originally part of the land grant of the Colony of Virginia), Massachusetts,[3] Pennsylvania,[4] and Virginia.[5] Each was, prior to 1776, a British colony, or parts thereof, and share a strong influence of English common law in some of their laws and institutions.[6][7]

Criminal charges in these four states are brought in the name of the "commonwealth".[b]

Besides the four aforementioned states, other states have also, on occasion, used the term "commonwealth" to refer to themselves:

Two U.S. territories are also designated as a "commonwealth": Puerto Rico and the Northern Mariana Islands. When used in connection with areas under U.S. sovereignty that are not states, the term broadly describes an area that is self-governing under a constitution of its own adoption and whose right of self-government will not be unilaterally withdrawn by the United States Congress.[8]

On September 28, 1786, the residents of Kentucky County began petitioning the Virginia legislature for permission to become a "free and independent state, to be known by the name of the Commonwealth of Kentucky".[citation needed] On June 1, 1792, Kentucky County officially became a state. As in Virginia, the official title of the elected local prosecutor in each of Kentucky's political subdivisions is the "Commonwealth's Attorney," as opposed to State's Attorney in other States or the more standard District Attorney. Kentucky is the only state outside of the first 13 that uses commonwealth in its name.

Massachusetts is officially named "The Commonwealth of Massachusetts" by its constitution. The name "State of Massachusetts Bay" was used in all acts and resolves up to 1780 and the first draft of the constitution. The current name can be traced to the second draft of the state constitution, which was written by John Adams and ratified in 1780.[13]

In Massachusetts, the term State is occasionally used in an official manner, but usually in a compound structure rather than as a stand-alone noun. This is evident in the name of the agency "Massachusetts State Police," the Massachusetts State House and in "Bridgewater State Hospital".

The Seal of Pennsylvania does not use the term, but legal processes are in the name of the Commonwealth and it is a traditional official designation used in referring to the state. In 1776, Pennsylvania's first state constitution referred to it as both "Commonwealth" and "State", a pattern of usage that was perpetuated in the constitutions of 1790, 1838, 1874, and 1958.[14][c] One of Pennsylvania's two intermediate appellate courts is called the "Commonwealth Court".

The name "Commonwealth of Virginia" dates back to its independence from the Kingdom of Great Britain. Virginia's first constitution (adopted on June 29, 1776) directed that "Commissions and Grants shall run, In the Name of the commonwealth of Virginia, and bear test by the Governor with the Seal of the Commonwealth annexed." The Secretary of the Commonwealth still issues commissions in this manner.

Among other references, the constitution furthermore dictated that criminal indictments were to conclude "against the peace and dignity of the Commonwealth". Additionally, the official title of the elected local prosecutor in each of Virginia's political subdivisions is the "Commonwealth's Attorney", as opposed to State's Attorney in other States or the more standard District Attorney.

In Virginia, the term state is sometimes used in an official manner, but usually in a compound structure rather than as a stand-alone noun. This is evident in the name of the agency "Virginia State Corporation Commission" and in "Virginia State Police", and as in the name of "Virginia Polytechnic Institute and State University". The state university in Richmond is known as "Virginia Commonwealth University"; there is also a "Virginia State University", located in Ettrick.


what is made up of charged particles that continually escape from the corona

The solar wind is a stream of charged particles released from the upper atmosphere of the Sun, called the corona. This plasma consists of mostly electrons, protons and alpha particles with kinetic energy between 0.5 and 10 keV. Embedded within the solar-wind plasma is the interplanetary magnetic field.[2] The solar wind varies in density, temperature and speed over time and over solar latitude and longitude. Its particles can escape the Sun's gravity because of their high energy resulting from the high temperature of the corona, which in turn is a result of the coronal magnetic field.

Solar wind

At a distance of more than a few solar radii from the Sun, the solar wind is supersonic and reaches speeds of 250 to 750 kilometers per second.[3] The flow of the solar wind is no longer supersonic at the termination shock. The Voyager 2 spacecraft crossed the shock more than five times between 30 August and 10 December 2007.[4] Voyager 2 crossed the shock about a billion kilometers closer to the Sun than the 13.5-billion-kilometer distance where Voyager 1 came upon the termination shock.[5][6] The spacecraft moved outward through the termination shock into the heliosheath and onward toward the interstellar medium. Other related phenomena include the aurora (northern and southern lights), the plasma tails of comets that always point away from the Sun, and geomagnetic storms that can change the direction of magnetic field lines.

The existence of particles flowing outward from the Sun to the Earth was first suggested by British astronomer Richard C. Carrington. In 1859, Carrington and Richard Hodgson independently made the first observation of what would later be called a solar flare. This is a sudden, localised increase in brightness on the solar disc, which is now known[7] to often occur in conjunction with an episodic ejection of material and magnetic flux from the Sun's atmosphere, known as a coronal mass ejection. On the following day, a geomagnetic storm was observed, and Carrington suspected that there might be a connection, which is now attributed to the arrival of the coronal mass ejection in near-Earth space and its subsequent interaction with the Earth's magnetosphere. George FitzGerald later suggested that matter was being regularly accelerated away from the Sun and was reaching the Earth after several days.[8]

In 1910 British astrophysicist Arthur Eddington essentially suggested the existence of the solar wind, without naming it, in a footnote to an article on Comet Morehouse.[9] The idea never fully caught on even though Eddington had also made a similar suggestion at a Royal Institution address the previous year. In the latter case, he postulated that the ejected material consisted of electrons while in his study of Comet Morehouse he supposed them to be ions.[9]

The first person to suggest that the ejected material consisted of both ions and electrons was Kristian Birkeland.[10] His geomagnetic surveys showed that auroral activity was nearly uninterrupted. As these displays and other geomagnetic activity were being produced by particles from the Sun, he concluded that the Earth was being continually bombarded by "rays of electric corpuscles emitted by the Sun".[8] In 1916, Birkeland proposed that, "From a physical point of view it is most probable that solar rays are neither exclusively negative nor positive rays, but of both kinds". In other words, the solar wind consists of both negative electrons and positive ions.[11] Three years later in 1919, Frederick Lindemann also suggested that particles of both polarities, protons as well as electrons, come from the Sun.[12]

Around the 1930s, scientists had determined that the temperature of the solar corona must be a million degrees Celsius because of the way it stood out into space (as seen during total eclipses). Later spectroscopic work confirmed this extraordinary temperature. In the mid-1950s Sydney Chapman calculated the properties of a gas at such a temperature and determined it was such a superb conductor of heat that it must extend way out into space, beyond the orbit of Earth. Also in the 1950s, Ludwig Biermann became interested in the fact that no matter whether a comet is headed towards or away from the Sun, its tail always points away from the Sun. Biermann postulated that this happens because the Sun emits a steady stream of particles that pushes the comet's tail away.[13] Wilfried SchrÃ¶der claimed that Paul Ahnert was the first to relate solar wind to comet tail direction based on observations of the comet Whipple-Fedke (1942g).[14]

Eugene Parker realised heat flowing from the Sun in Chapman's model and the comet tail blowing away from the Sun in Biermann's hypothesis had to be the result of the same phenomenon, which he termed the "solar wind".[15][16] In 1957, Parker showed,  even though the Sun's corona is strongly attracted by solar gravity, it is such a good heat conductor that it is still very hot at large distances. Since gravity weakens as distance from the Sun increases, the outer coronal atmosphere escapes supersonically into interstellar space. Furthermore, Parker was the first person to notice that the weakening effect of the gravity has the same effect on hydrodynamic flow as a de Laval nozzle: it incites a transition from subsonic to supersonic flow.[17]

Opposition to Parker's hypothesis on the solar wind was strong. The paper he submitted to The Astrophysical Journal in 1958 was rejected by two reviewers. It was saved by the editor Subrahmanyan Chandrasekhar.

In January 1959, the Soviet spacecraft Luna 1 first directly observed the solar wind and measured its strength,[18][19][20] using hemispherical ion traps. The discovery, made by Konstantin Gringauz, was verified by Luna 2, Luna 3 and by the more distant measurements of Venera 1. Three years later a similar measurement was performed by Neugebauer and collaborators using the Mariner 2 spacecraft.[21]

In the late 1990s, the Ultraviolet Coronal Spectrometer (UVCS) instrument on board the SOHO spacecraft observed the acceleration region of the fast solar wind emanating from the poles of the Sun and found that the wind accelerates much faster than can be accounted for by thermodynamic expansion alone. Parker's model predicted that the wind should make the transition to supersonic flow at an altitude of about 4 solar radii from the photosphere (surface); but the transition (or "sonic point") now appears to be much lower, perhaps only 1 solar radius above the photosphere, suggesting that some additional mechanism accelerates the solar wind away from the Sun. The acceleration of the fast wind is still not understood and cannot be fully explained by Parker's theory. The gravitational and electromagnetic explanation for this acceleration is, however, detailed in an earlier paper by 1970 Nobel laureate for Physics, Hannes Alfvén.[22][23]

The first numerical simulation of the solar wind in the solar corona including closed and open field lines was performed by Pneuman and Kopp in 1971. The magnetohydrodynamics equations in steady state were solved iteratively starting with an initial dipolar configuration.[24]

In 1990, the Ulysses probe was launched to study the solar wind from high solar latitudes. All prior observations had been made at or near the Solar System's ecliptic plane.[25]

In 2018, NASA launched the Parker Solar Probe, named in honor of Eugene Parker, on a mission to study the structure and dynamics of the solar corona, in an attempt to understand the mechanisms that cause particles to be heated and accelerated as solar wind.  During its seven year mission, the probe will make twenty-four orbits of the sun, passing further into the corona with each orbit's perihelion, ultimately passing within 0.04 astronomical units of the sun's surface.  It is the first NASA spacecraft named for a living person, and Parker himself, at age 91, was on hand to observe the launch.[26]

While early models of the solar wind relied primarily on thermal energy to accelerate the material, by the 1960s it was clear that thermal acceleration alone cannot account for the high speed of solar wind. An additional unknown acceleration mechanism is required and likely relates to magnetic fields in the solar atmosphere.

The Sun's corona, or extended outer layer, is a region of plasma that is heated to over a million kelvin. As a result of thermal collisions, the particles within the inner corona have a range and distribution of speeds described by a Maxwellian distribution. The mean velocity of these particles is about 145 km/s, which is well below the solar escape velocity of 618 km/s. However, a few of the particles achieve energies sufficient to reach the terminal velocity of 400 km/s, which allows them to feed the solar wind. At the same temperature, electrons, due to their much smaller mass, reach escape velocity and build up an electric field that further accelerates ions away from the Sun.[27]

The total number of particles carried away from the Sun by the solar wind is about 1.3×1036 per second.[28] Thus, the total mass loss each year is about (2–3)×10−14 solar masses,[29] or about (1.3–1.9) million tonnes per second. This is equivalent to losing a mass equal to the Earth every 150 million years.[30] However, only about 0.01% of the Sun's total mass has been lost through the solar wind.[31] Other stars have much stronger stellar winds that result in significantly higher mass loss rates.

The solar wind is observed to exist in two fundamental states, termed the slow solar wind and the fast solar wind, though their differences extend well beyond their speeds. In near-Earth space, the slow solar wind is observed to have a velocity of 300–500 km/s, a temperature of 1.4–1.6×106 K and a composition that is a close match to the corona. By contrast, the fast solar wind has a typical velocity of 750 km/s, a temperature of 8×105 K and it nearly matches the composition of the Sun's photosphere.[32] The slow solar wind is twice as dense and more variable in nature than the fast solar wind.[28][33]

The slow solar wind appears to originate from a region around the Sun's equatorial belt that is known as the "streamer belt", where coronal streamers are produced by magnetic flux open to the heliosphere draping over closed magnetic loops. The exact coronal structures involved in slow solar wind formation and the method by which the material is released is still under debate.[34][35][36] Observations of the Sun between 1996 and 2001 showed that emission of the slow solar wind occurred at latitudes up to 30–35° during the solar minimum (the period of lowest solar activity), then expanded toward the poles as the solar cycle approached maximum. At solar maximum, the poles were also emitting a slow solar wind.[1]

The fast solar wind originates from coronal holes,[37] which are funnel-like regions of open field lines in the Sun's magnetic field.[38] Such open lines are particularly prevalent around the Sun's magnetic poles. The plasma source is small magnetic fields created by convection cells in the solar atmosphere. These fields confine the plasma and transport it into the narrow necks of the coronal funnels, which are located only 20,000Â kilometers above the photosphere. The plasma is released into the funnel when these magnetic field lines reconnect.[39]

The wind exerts a pressure at 1 AU typically in the range of 1–6 nPa (1–6×10−9 N/m2), although it can readily vary outside that range.

The ram pressure is a function of wind speed and density. The formula is

P = mp * n * V2= 1.6726×10−6 * n * V2

where mp is the proton mass, pressure P is in nPa (nanopascals), n is the density in particles/cm3 and V is the speed in km/s of the solar wind.[citation needed][40]

Both the fast and slow solar wind can be interrupted by large, fast-moving bursts of plasma called interplanetary coronal mass ejections, or ICMEs. ICMEs are the interplanetary manifestation of solar coronal mass ejections, which are caused by release of magnetic energy at the Sun. CMEs are often called "solar storms" or "space storms" in the popular media. They are sometimes, but not always, associated with solar flares, which are another manifestation of magnetic energy release at the Sun. ICMEs cause shock waves in the thin plasma of the heliosphere, launching electromagnetic waves and accelerating particles (mostly protons and electrons) to form showers of ionizing radiation that precede the CME.

When a CME impacts the Earth's magnetosphere, it temporarily deforms the Earth's magnetic field, changing the direction of compass needles and inducing large electrical ground currents in Earth itself; this is called a geomagnetic storm and it is a global phenomenon. CME impacts can induce magnetic reconnection in Earth's magnetotail (the midnight side of the magnetosphere); this launches protons and electrons downward toward Earth's atmosphere, where they form the aurora.

ICMEs are not the only cause of space weather. Different patches on the Sun are known to give rise to slightly different speeds and densities of wind depending on local conditions. In isolation, each of these different wind streams would form a spiral with a slightly different angle, with fast-moving streams moving out more directly and slow-moving streams wrapping more around the Sun. Fast moving streams tend to overtake slower streams that originate westward of them on the Sun, forming turbulent co-rotating interaction regions that give rise to wave motions and accelerated particles, and that affect Earth's magnetosphere in the same way as, but more gently than, CMEs.

Over the Sun's lifetime, the interaction of its surface layers with the escaping solar wind has significantly decreased its surface rotation rate.[41] The wind is considered responsible for comets' tails, along with the Sun's radiation.[42] The solar wind contributes to fluctuations in celestial radio waves observed on the Earth, through an effect called interplanetary scintillation.[43]

Where the solar wind intersects with a planet that has a well-developed magnetic field (such as Earth, Jupiter or Saturn), the particles are deflected by the Lorentz force. This region, known as the magnetosphere, causes the particles to travel around the planet rather than bombarding the atmosphere or surface. The magnetosphere is roughly shaped like a hemisphere on the side facing the Sun, then is drawn out in a long wake on the opposite side. The boundary of this region is called the magnetopause, and some of the particles are able to penetrate the magnetosphere through this region by partial reconnection of the magnetic field lines.[27]

The solar wind is responsible for the overall shape of Earth's magnetosphere. Fluctuations in its speed, density, direction, and entrained magnetic field strongly affect Earth's local space environment. For example, the levels of ionizing radiation and radio interference can vary by factors of hundreds to thousands; and the shape and location of the magnetopause and bow shock wave upstream of it can change by several Earth radii, exposing geosynchronous satellites to the direct solar wind. These phenomena are collectively called space weather.

From the European Space Agency's Cluster mission, a new study has taken place that proposes that it is easier for the solar wind to infiltrate the magnetosphere than previously believed. A group of scientists directly observed the existence of certain waves in the solar wind that were not expected. A recent study shows that these waves enable incoming charged particles of solar wind to breach the magnetopause. This suggests that the magnetic bubble forms more as a filter than a continuous barrier. This latest discovery occurred through the distinctive arrangement of the four identical Cluster spacecraft, which fly in a controlled configuration through near-Earth space. As they sweep from the magnetosphere into interplanetary space and back again, the fleet provides exceptional three-dimensional insights on the phenomena that connect the sun to Earth.

The research characterised variances in formation of the interplanetary magnetic field (IMF) largely influenced by Kelvin–Helmholtz instability (which occur at the interface of two fluids) as a result of differences in thickness and numerous other characteristics of the boundary layer. Experts believe that this was the first occasion that the appearance of Kelvin-Helmholtz waves at the magnetopause had been displayed at high latitude dawnward orientation of the IMF. These waves are being seen in unforeseen places under solar wind conditions that were formerly believed to be undesired for their generation. These discoveries show how Earth's magnetosphere can be penetrated by solar particles under specific IMF circumstances. The findings are also relevant to studies of magnetospheric progressions around other planetary bodies. This study suggests that Kelvin-Helmholtz waves can be a somewhat common, and possibly constant, instrument for the entrance of solar wind into terrestrial magnetospheres under various IMF orientations.[44]

The solar wind affects other incoming cosmic rays interacting with planetary atmospheres. Moreover, planets with a weak or non-existent magnetosphere are subject to atmospheric stripping by the solar wind.

Venus, the nearest and most similar planet to Earth, has 100 times denser atmosphere, with little or no geo-magnetic field. Space probes discovered a comet-like tail that extends to Earth's orbit.[45]

Earth itself is largely protected from the solar wind by its magnetic field, which deflects most of the charged particles; however some of the charged particles are trapped in the Van Allen radiation belt. A smaller number of particles from the solar wind manage to travel, as though on an electromagnetic energy transmission line, to the Earth's upper atmosphere and ionosphere in the auroral zones. The only time the solar wind is observable on the Earth is when it is strong enough to produce phenomena such as the aurora and geomagnetic storms. Bright auroras strongly heat the ionosphere, causing its plasma to expand into the magnetosphere, increasing the size of the plasma geosphere and injecting atmospheric matter into the solar wind. Geomagnetic storms result when the pressure of plasmas contained inside the magnetosphere is sufficiently large to inflate and thereby distort the geomagnetic field.

Although Mars is larger than Mercury and four times farther from the Sun, it is thought that the solar wind has stripped away up to a third of its original atmosphere, leaving a layer 1/100th as dense as the Earth's. It is believed the mechanism for this atmospheric stripping is gas caught in bubbles of magnetic field, which are ripped off by solar winds.[46] In 2015 the NASA Mars Atmosphere and Volatile Evolution (MAVEN) mission measured the rate of atmospheric stripping caused by the magnetic field carried by the solar wind as it flows past Mars, which generates an electric field, much as a turbine on Earth can be used to generate electricity. This electric field accelerates electrically charged gas atoms, called ions, in Mars' upper atmosphere and shoots them into space.[47] The MAVEN mission measured the rate of atmospheric stripping at about 100 grams (â‰ˆ1/4 lb) per second.[48]

Mercury, the nearest planet to the Sun, bears the full brunt of the solar wind, and since its atmosphere is vestigial and transient, its surface is bathed in radiation.

Mercury has an intrinsic magnetic field, so under normal solar wind conditions, the solar wind cannot penetrate its magnetosphere and particles only reach the surface in the cusp regions. During coronal mass ejections, however, the magnetopause may get pressed into the surface of the planet, and under these conditions, the solar wind may interact freely with the planetary surface.

The Earth's Moon has no atmosphere or intrinsic magnetic field, and consequently its surface is bombarded with the full solar wind. The Project Apollo missions deployed passive aluminum collectors in an attempt to sample the solar wind, and lunar soil returned for study confirmed that the lunar regolith is enriched in atomic nuclei deposited from the solar wind. These elements may prove useful resources for lunar colonies.[49]

The solar wind "blows a bubble" in the interstellar medium (the rarefied hydrogen and helium gas that permeates the galaxy). The point where the solar wind's strength is no longer great enough to push back the interstellar medium is known as the heliopause and is often considered to be the outer border of the Solar System. The distance to the heliopause is not precisely known and probably depends on the current velocity of the solar wind and the local density of the interstellar medium, but it is far outside Pluto's orbit. Scientists hope to gain perspective on the heliopause from data acquired through the Interstellar Boundary Explorer (IBEX) mission, launched in October 2008.