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DAMS

DAMS (formerly Driot-Arnoux Motorsport, currently Driot Associés Motor Sport; racing as DAMS Lucas Oil for sponsorship reasons) is an auto racing team from France, involved in many areas of motorsport. DAMS was founded in 1988 by Jean-Paul Driot and former Formula One driver René Arnoux. In 2022 it was bought by ex-F1 driver Charles Pic. It is headquartered near Le Mans, only 2 km from the Bugatti Circuit.

DAMS has enjoyed success in both drivers and team championships in multiple formula series across the world, and has helped launch the careers of several high profile drivers.

History
The year after its foundation, DAMS joined the International Formula 3000 Championship. They stayed in F3000 until 2001. DAMS were one of many French teams that were part of the Elf young driver sponsorship program.

Aside from F3000, DAMS planned to join the F1 World Championship in, with a car (the GD-01) developed by Reynard, but lack of funds prevented the team from advancing.

DAMS enter in sports car racing since 1997 until 2002 where it helped the Michel Vaillant movie, preparing and racing cars in the 24 Hours of Le Mans.

In August 2019, founder Jean-Paul Driot died, aged 68. His two sons, Olivier and Gregory Driot, took over as co-team principals, until former Formula 1 driver Charles Pic bought the team in February 2022.

Formula 3000/GP2 Series/FIA Formula 2 Championship
Right from its inception, the French team entered the FIA International Formula 3000 Championship, which they won in 1990 with Érik Comas, 1992 with Olivier Panis and 1994 with Jean-Christophe Boullion.

In 13 years, 1989 to 2001, DAMS won 4 team titles, 3 drivers titles, 21 wins, 19 pole positions and 19 fastest laps, making DAMS one of the most successful Formula 3000 teams with Super Nova Racing and Arden International.

The team competed in the GP2 Series since its beginning in 2005, winning races with drivers José María López and Nicolas Lapierre.

DAMS was associated with the Toyota Drivers Program (TDP) from 2006 to 2009, and ran their drivers in the GP2 Series. In 2006, it was Franck Perera and then Kazuki Nakajima in 2007, who finished 5th in the GP2 championship and raced in the last Formula One Grand Prix of the season with Williams. Following this he won a full-time race seat with the team for 2008 and was retained for the 2009 season. In 2008, TDP driver Kamui Kobayashi replaced Nakajima at DAMS GP2 and became the Toyota Racing test driver. Kobayashi stayed on in 2009, and was partnered by Jérôme d'Ambrosio for these two years. Neither driver was able to put together a consistent run of form in the main GP2 Series championships, but Kobayashi did win the 2008–09 Asian championship with the team.

D'Ambrosio remained with the team for 2010, and was paired with Ho-Pin Tung, who replaced the Sauber-bound Kobayashi. As part of an agreement with the Renault Formula One team, both were nominated as Renault F1 test drivers, and the DAMS GP2 cars were liveried in an identical yellow-and-black scheme to the Renault R30 chassis. D'Ambrosio won the sprint race at Monaco, but his form thereafter was disappointing and he was rested for one of the rounds in favour of Romain Grosjean, another driver with Renault F1 links. Grosjean later got the opportunity to move into the team full-time when Tung, yet to score a point after 12 races, sustained a broken vertebra in a racing accident. D'Ambrosio, Grosjean and Tung finished 12th, 14th and 28th respectively in the drivers' championship, whilst DAMS finished sixth position in the teams' championship. Grosjean remained with the team for 2011, with Norwegian rookie Pål Varhaug replacing D'Ambrosio, who graduated to F1 with the Virgin Racing team. DAMS retained its links with Renault, although these were somewhat diluted by the F1 team's new sponsorship deal with Lotus Cars, which also backed the rival ART team in GP2. Grosjean dominated the year, winning both the Asian and main series championships. DAMS also won the Asian teams' title, but Varhaug's failure to score points in the main series saw the team beaten to the championship by Addax.

For the 2012 season, Grosjean moved to the Lotus (formerly Renault) Formula One team, and Varhaug switched to the Auto GP World Series; they were replaced by series veteran Davide Valsecchi and reigning British F3 champion Felipe Nasr. Valsecchi began the season strongly, winning an unprecedented three races in a row in Bahrain, and later prevailed over closest rival Luiz Razia to win the championship, whilst Nasr finished on the podium four times to finish tenth in the championship, the second-highest rookie behind James Calado. Between them, Valsecchi and Nasr scored enough points to win DAMS's first GP2 Teams' Championship, six points ahead of ART, competing under the Lotus GP banner.

The team wrapped up both the 2014 Drivers' and Teams' Championships, with Jolyon Palmer winning the former. DAMS went into the 2015 season with Red Bull Junior Team driver Pierre Gasly and 2014 GP3 champion Alex Lynn as their driver lineup. The team struggled in the Bahrain feature race with Gasly being involved in a fourth lap collision with Arthur Pic, Raffaele Marciello and Norman Nato and Lynn falling down the order after driving into the back of Alexander Rossi and damaging his front wing. Both drivers finished outside the points in the following day's sprint race. The team had an improved weekend in Barcelona, with Lynn taking his first GP2 victory in the sprint race and Gasly joining him on the podium in third.

In 2018, the team fielded Nicholas Latifi and Alexander Albon in the FIA Formula 2 Championship. The team secured third place in the constructors' championship and took 5 wins during the season (4 for Albon and 1 for Latifi). The team's 2018 lineup will race together for the first time in three years in the 2022 Formula One World Championship for the Williams team.

For the 2019 season, the team hired Sérgio Sette Câmara to replace Albon, who was promoted to Formula 1 with Toro Rosso for 2019. They won the Teams' Championship with 418 points, and 6 wins (5 for Latifi, who was promoted to Formula 1 for 2020 to drive for Williams, and 2 for Sette Câmara, who later moved on to Formula E to drive for the GEOX Dragon team.

For the 2020 season, the team hired Sean Gelael and Dan Ticktum to race for them. After a disappointing season, the team slumped to 8th in the Teams' Championship, accumulating a total of 115.5 points, with Ticktum scoring both of their wins (at Spielberg, and at Silverstone.)

For the 2021 season, the team hired two new drivers Roy Nissany and Marcus Armstrong to replace the Carlin-bound Ticktum and the WEC-bound Gelael. Scoring only one win all year (through Armstrong at Jeddah, the team once again finished 8th in the Teams' Championship, with 65 points.

For the 2022 season, the team stayed with Nissany for another season and hired Japanese rookie Ayumu Iwasa. 2022 was seen as an improvement for DAMS, as they finished 6th in the Teams' Championship. They scored a total of 2 wins (both scored by Iwasa), and 161 points (141 for Iwasa, who finished 5th in the Drivers' Championship; and 20 for Nissany, who finished 19th.)

For the 2023 season, the team stuck with Iwasa for his second year in the category, and hired Monegasque rookie Arthur Leclerc from Prema's Formula 3 team.

A1 Grand Prix, Formula Renault and Formula E
In the 2003 and 2004 seasons, DAMS took part in the Formula Renault V6 Eurocup, which they won that same year with Argentinian José María López. In 2005 the team entered the World Series by Renault. Since 2005, DAMS joined the GP2 Series but also the A1 Grand Prix where it serviced three teams.

Driot is one of the owners of the A1 Team France. DAMS also managed A1 Team Switzerland, A1 Team Mexico and later A1 Team South Africa in the A1 Grand Prix championships. With A1 Team France, DAMS was the first winner of the series winning 13 of the 22 races including in the 2005–06 season.

For the 2007–08 season, A1 Team France and South Africa collaborated closely to finalize the car like it was previously done with A1 Team Switzerland.

The team joined the new Formula E championship in 2014 under the name e.dams, with collaboration from Alain Prost. Sébastien Buemi was runner-up in the inaugural season and champion in 2015–16, having claimed 8 wins and 13 podiums in 23 races. Nicolas Prost finished sixth and third respectively, claiming three wins. In the 2016–17 season, the team clinched their third straight constructors' title but Buemi lost the title to Lucas di Grassi at the final round in Montreal. Buemi also had to miss the New York City rounds due to commitments in the World Endurance Championship and was replaced by Pierre Gasly.

The following season saw the team's final season with Renault in Formula E fail to see any of their drivers win a single race in the championship. Their highest finish was 2nd for Buemi in Marrakesh. The team could only finish fifth in the constructors' championship. At the end of the season, Nicolas Prost left the team.

For the 2018–19 season, the team switched to Nissan and originally hired Alexander Albon to partner Buemi, however on 26 November 2018 Albon was released from his contract with the team to instead drive in the 2019 Formula One season with the Toro Rosso team. Four days later, the team signed Oliver Rowland, who raced for the team in the 2017 FIA Formula 2 Championship. As is traditional with Nissan factory teams, their car numbers are 22 and 23, since the numbers 2 and 3 are pronounced "ni" and "san" in Japanese.

Under the Nissan banner, the team couldn't win any championship. Their first powertrain named Nissan IM01 proved to be controversial as e.dams were the only team to use a dual-motor setup, having scored six poles with this powertrain. This was eventually outlawed in technical regulations for the 2019–20 season. Despite being forced by rules to significantly change their powertrain design, Nissan e.dams improved in the COVID-impaced 2019–20 season, ending up second in Teams' Championship instead of fourth.

After two disappointing seasons in a row with a 10th place in the 2020–21 season and a 9th position in the 2021–22 season, Nismo decided to part ways with DAMS and operate the team on their own.

Sports car racing
Starting from 1997, Driot's team diversified into sports car racing, entering the FIA GT Championship in partnership with Panoz. Splitting up in the following year, DAMS ran a Lola B98/10 with a Judd engine in the SportsRacing World Cup, winning four races, as well as participating in the American Le Mans Series and the 24 Hours of Le Mans.

In 2000 and 2001, DAMS associated themselves with General Motors, preparing the works Cadillac Northstar LMP prototypes for the American Le Mans Series, FIA Sportscar Championship and the 24 Hours of Le Mans, but failed to get any competitive results.

DAMS (running the Bob Berridge Racing Lola) helped the Michel Vaillant movie crew in the 2002, 24 Hours of Le Mans entering with a Lola B98/10-Judd as Vaillante and a Panoz LMP-1 Roadster-S-Élan as Leader.

They then switched their effort to an FIA GT return. In 2003, they tried entering two Nissan 350Z, but once again funds prevented the French team from developing the Japanese car. In 2004, they teamed with Lamborghini and entered two Murciélago R-GT cars in the final rounds of the FIA GT Championship.

Notable drivers
Several drivers have enjoyed success during and after their time with DAMS, including Formula One Grand Prix winners Olivier Panis and Pierre Gasly, 24 Hours of Le Mans winners Allan McNish, Sébastien Bourdais, Kazuki Nakajima, Sébastien Buemi, Neel Jani, Kamui Kobayashi and José María López, as well as multiple Formula One drivers. Success has also been achieved by former drivers in US open wheel racing: Bourdais winning four consecutive Champ Car World Series title, and Marcus Ericsson winning the 2022 Indianapolis 500.

Drivers who have won titles while driving for DAMS include Sébastien Buemi in Formula E, Érik Comas, Jean-Christophe Boullion and Olivier Panis in Formula 3000, José María López in Formula Renault, Kevin Magnussen and Carlos Sainz, Jr. in the World Series by Renault, and GP2 winners Romain Grosjean, Davide Valsecchi and Jolyon Palmer.

In detail
(key)

* Season still in progress.

In detail
(key) (Races in bold indicate pole position) (Races in italics indicate fastest lap)

GP2 Asia Series
(key) (Races in bold indicate pole position) (Races in italics indicate fastest lap)

In detail
(key) (Races in bold indicate pole position) (Races in italics indicate fastest lap)

Formula E

 * Notes
 * – In the inaugural season, all teams were supplied with a spec powertrain by McLaren.
 * $G$ – Driver was fastest in group qualifying stage and was given one championship point.
 * † – Driver did not finish the race, but was classified as he completed over 90% of the race distance.

title: DAMS


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Jean-Louis Schlesser

Jean-Louis Schlesser (born 12 September 1948) is a French racing driver who has competed in both circuit racing and cross-country rallying. He is the nephew of Jo Schlesser, a former Formula One driver. Jean-Louis entered two Formula One races five years apart. At the 1988 Italian Grand Prix, he and race leader Ayrton Senna crashed out after colliding; the race was ultimately the only one of the 1988 Formula One season which was not won by a McLaren.

Early career
Schlesser grew up in Morocco before returning to France to study and to complete military service. He began racing in the early 1970s after enrolling at the racing school at Le Mans, starting with numerous rally events. In 1976, he entered Formula Three, alternating between the French and European series for the next six years, and sharing the 1978 French championship with Alain Prost. In 1977 he began racing sports cars, and in 1981 he attempted the Le Mans 24 Hours for the first time, placing second with Philippe Streiff and Jacky Haran. He also began racing touring cars in 1980, competing in the French Supertouring Championship. In 1982, he moved from Formula Three to Formula Two, but it was not a success. Nonetheless, he moved into Formula One in 1983, while continuing to race sports cars and touring cars.

Formula One
Schlesser was working as a test driver for Williams when he gained his first taste of Formula One (F1) in early 1983 when he bought a drive in the RAM team's March-RAM 01-Cosworth. His first race was the non-championship Race of Champions at Brands Hatch, where he started last of the 13 entrants and finished 6th. A week later, at the French Grand Prix at Paul Ricard, he was the slowest of the 29 cars in qualifying and thus failed to qualify. He did not take part in another F1 race for five years, though he continued to test for Williams, and was active in sports car racing.

1988 Italian Grand Prix
In 1988, Williams called upon Schlesser to deputise for an unwell Nigel Mansell at the Italian Grand Prix at Monza. With 26 of the 31 cars allowed to start, Schlesser qualified 22nd, and thus made his Grand Prix debut the day before his 40th birthday.

In the race, Schlesser worked his way up to 11th, while Ayrton Senna led from pole position in his McLaren. In the closing stages, the Ferraris of Gerhard Berger and Michele Alboreto started to catch Senna, and were only a few seconds behind at the start of lap 49, with three laps remaining. At that point, Senna came up to lap Schlesser for the second time. Going into the tight Rettifilo chicane at the end of the start-finish straight, Schlesser went wide, expecting Senna to pass on the inside, and in the process locked his brakes. Wishing to keep his car on the track, Schlesser turned inside, and his left front wheel hit Senna's right rear. With the rear suspension broken, the McLaren spun and beached itself on a kerb, leaving the Ferraris to secure a one-two finish on home soil, less than a month after Enzo Ferrari's death. The collision also prevented the McLaren team from winning all 16 races of the 1988 season.

Afterwards, Schlesser said that he did not think the collision was his fault. Nonetheless, he made a tearful apology to Senna.

Twenty-five years later, at the 2013 Monaco Grand Prix, McLaren chairman Ron Dennis was reintroduced to Schlesser. Dennis said, "This is the man who ruined my life and our perfect record back in 1988." Schlesser said that "what happened that day at Monza kept you hungry."

Touring car and sports car racing
The mid-1980s saw Schlesser perform in touring cars and sports cars, winning the French Touring Car Championship in 1985 with a TWR Rover Vitesse, as well as driving the works TWR Jaguars in the World Sportscar Championship. In 1986 he raced in the British Touring Car Championship, again in a TWR Rover Vitesse.

In 1988, he joined the Sauber-Mercedes squad full-time, winning the German Supercup and finishing the World Sportscar Championship in second place, (behind Martin Brundle). before winning the WSC title in 1989 and 1990, on this occasion sharing the title with co-driver Mauro Baldi. His last season in WSC was 1991 during which he raced alongside Michael Schumacher with Sauber-Mercedes. He also won the "Classic Masters" title at the 1994 Race of Champions.

Off-road racing

After a first outing in 1984, Schlesser began to compete regularly in the Paris-Dakar Rally in 1989. In 1992 he began to build his own dune buggies to compete in the Dakar and other desert marathons and European bajas. His first buggy, the Porsche-powered Schlesser Original, debuted in 1992 in the Baja Portugal 1000, which Schlesser won outright, beating the works Citroën cars with a two-wheel-drive vehicle and without a navigator by his side.

He went on to several 2WD class and overall wins the following years, before taking the overall victory in the 1999 and 2000 editions of the Dakar (respectively, Granada-Dakar and Paris-Dakar-Cairo). In the 2001 Dakar he was near victory but penalised one hour for unsportsmanlike conduct after illegally blocking his closest competitor both at the start and during the penultimate stage. He also won the FIA Cross Country Rally World Cup from 1998 to 2002 and the 2 WD FIA Cross Country Rally World Cup several times. Schlesser won every edition of the Africa Eco Race from its establishment in 2009 to 2014.

Complete World Sportscar Championship results
(key) (Races in bold indicate pole position; races in italics indicate fastest lap)
 * Footnotes:

Complete European Formula Two Championship results
(key) (Races in bold indicate pole position; races in italics indicate fastest lap)

Complete Formula One World Championship results
(key)

Complete British Saloon Car Championship results
(key) (Races in bold indicate pole position – 1973–1990 in class) (Races in italics indicate fastest lap – 1 point awarded ?–1989 in class)

Complete Deutsche Tourenwagen Meisterschaft results
(key)

Filmography

 * Taxi 2 (2000)

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/

title: Jean-Louis Schlesser


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Touffréville

Touffréville is a commune in the Calvados department in the Normandy region in northwestern France.

title: Touffréville


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Talk:Earthquake lights

I believe it's the alines.

Thucydides?
Please somebody check again or delete that reference to Thucydides. He died in 395 BC according to http://en.wikipedia.org/wiki/Thucydides Quote:``Thucydides (between 460 and 455 BC - 395 BC) was an ancient Greek historian.'' Could it be Xenophon?

 * The original source from which I took the "Thucydides" name reference was this article, although the name of ancient Helice in the context of Earthquake lights can be found in other articles/websites.

 * Maybe we should ask the author of the article about his source. (Alberto Enriquez aenriquez{at}adn.com)

 * And BTW, Strabo has an accound of the Helice earthquake story, but nothing about the lights. (here's the link in case anyone wants to make an article about it). Bogdan | Talk 22:13, 30 Sep 2004 (UTC)

HERE'S THE CORRECT SOURCE: An extended passage about earthquake precursory signs and the destruction of Helike (373 B.C.) is not from the historian Thucydides, but instead can be found in the Greek geographer Pausanias, (circa AD 110 – 180). The specific citation is Pausanias (7.24.7-8), translated here as "occasionally great flames dart across the sky," the passage is available as an e-text:  It may be that in writing about the Helike earthquake, Pausanias compiled a list of all earthquake precursors then thought to occur, not necessarily limiting himself to those that were reported for Helike. It would be a shame to cut this Greek reference as one of the earliest known recorded references to earthquake lights. Could someone more expert on the Wiki editing process please consider restoring it with the proper translation and attribution? Un Mundo (talk) 21:22, 7 August 2015 (UTC)

Anon edits
Registered to Comcast Cable Communications, Inc and geolocated near Mt. Laurel, NJ: ---CH 02:05, 12 June 2006 (UTC)

title: Talk:Earthquake lights


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The Garrick Gaieties

Garrick Gaieties is a revue with music by Richard Rodgers and lyrics by Lorenz Hart, the first successful musical by this songwriting team.

It debuted in 1925 on Broadway and was the first of three Garrick Gaiety revues, which were subsequently produced in 1926 and 1930. The show parodied current subjects, such as the New York City Subway system and the Theatre Guild (producer of the show). The Garrick Gaieties is remembered as "bringing Rodgers and Hart their first major recognition." Their hit song "Manhattan" was introduced in this revue.

Productions and history
The revue first opened on Broadway at the Garrick Theatre on May 17, 1925, as a 2-performance benefit for the Theatre Guild. The reviews were favorable, and Rodgers and others persuaded the Theatre Guild to continue the production, which re-opened on June 8, 1925 and ran until November 28, for 211 performances. Several writers contributed the material for the sketches, including Edith Meiser, Sam Jaffe, Benjamin Kaye, Morrie Ryskind and Howard J. Green.

Directed by Philip Loeb with musical staging by Herbert Fields, the cast included Romney Brent, June Cochrane, Sterling Holloway, Libby Holman, Philip Loeb, Edith Meiser, Sanford Meisner, Betty Starbuck and Lee Strasberg.

Subsequent productions
There were two sequels, also titled Garrick Gaieties. They were produced on Broadway by the Theatre Guild with direction by Philip Loeb at the Guild Theatre, and opened, respectively, on May 10, 1926, June 4, 1930, and, in a return engagement for 10 performances, October 16, 1930. Sterling Holloway appeared in all of the sequels, and Edith Meiser appeared in all but the final one. Notable performers included Imogene Coca and Rosalind Russell. Ruth Tester sang, "Sing Something Simple".

The music and lyrics for the 1926 Gaieties were written by Rodgers and Hart and introduced their famous song "Mountain Greenery". The music and lyrics for the 1930 version were written by many, including Marc Blitzstein, Vernon Duke, Ira Gershwin, and Johnny Mercer.

Sketches and musical numbers
The opening number, "Soliciting Subscriptions" was a spoof of the Theatre Guild's "serious pretensions", along with the following song, "Gilding the Guild". Ryskind wrote skits including a satire of President and Mrs. Calvin Coolidge, and a parody of the Scopes Trial, which was dropped from the show after William Jennings Bryan died on July 25, 1925. Libby Holman's solo, "Black and White" was later dropped. Sterling Holloway and June Cochrane introduced the song "Manhattan", as its "easygoing strolling melody and ingeniously rhymed lyric related all of the everyday pleasures to be found in New York". The "wittily unsentimental" "Sentimental Me" was praised by the critics and was a hit money-maker as well.

Songs
Note: music by Rodgers and lyrics by Hart except as noted.

 * Act 1
 * Soliciting Subscriptions
 * Gilding the Guild
 * Butcher, Baker, Candle-Stick Maker (Lyrics by Benjamin M. Kaye, Music by Mana Zucca)
 * An Old-Fashioned Girl (Lyrics by Edith Meiser)
 * April Fool
 * Stage Managers' Chorus (Lyrics by Hart and Dudley Digges)
 * The Joy Spreader

 * Act 2
 * Rancho Mexicano (Music by Tatanacho)
 * Ladies of the Box Office
 * Mr. and Mrs.
 * Manhattan
 * The Three Musketeers
 * Do You Love Me (I Wonder)?
 * Black and White

 * "Sentimental Me (And Poor Romantic You)" was also in the revue although not listed in the Internet Broadway Database.

title: The Garrick Gaieties


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Talk:East of eden

The contents of this article should be merged with the properly-titled East of Eden page. -- Kaszeta 15:57, 30 Sep 2004 (UTC)

title: Talk:East of eden


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Leon Chwistek

Leon Chwistek (Kraków, Austria-Hungary, 13 June 1884 – Barvikha near Moscow, Russia, 20 August 1944) was a Polish avant-garde painter, theoretician of modern art, literary critic, logician, philosopher and mathematician.

Career and philosophy
In 1919 he was one of the founders of the Polish Mathematical Society. From 1922, he lectured in mathematics for natural scientists at the Jagiellonian University, where he obtained his habilitation in 1928 in mathematical logic.

Starting in 1929, Chwistek was a Professor of Logic at the University of Lwów in a position for which Alfred Tarski had also applied. His interests in the 1930s were in a general system of philosophy of science, which was published in a book translated in English 1948 as The Limits of Science.

In the 1920s–30s, many European philosophers attempted to reform traditional philosophy by means of mathematical logic. Leon Chwistek did not believe that such reform could succeed. He thought that reality could not be described in one homogeneous system, based on the principles of formal logic, because there was not one reality but many.

After the outbreak of World War II and the occupation of Lwów (renamed to Lviv) by the USSR, he remained at the university. He also started cooperation with Czerwony Sztandar. In September 1940, he joined the Union of Soviet Writers of Ukraine. In June 1941, just before the entry of the German troops, he evacuated from Lviv together with the Soviet troops deep into Russia. From 1941 to 1943, he lived in Tbilisi, where he taught mathematical analysis, and from 1943 in Moscow. He was active in the Union of Polish Patriots in the USSR.

Chwistek argued against the axiomatic method by demonstrating that the extant axiomatic systems are inconsistent.

Artist
Chwistek developed his theory of the multiplicity of realities first with regard to the arts. He distinguished four basic types of realities, then matched them with four basic types of painting.

The four types of realities were:
 * 1. popular reality (common-sense realism)
 * 2. physical reality (constructed by physics)
 * 3. phenomenal reality (sensory impressions)
 * 4. visionary/intuitive reality (dreams, hallucinations, subconscious states).

The types of painting corresponding to the above were:
 * 1. Primitivism
 * 2. Realism
 * 3. Impressionism
 * 4. Futurism

Chwistek never intended his views to constitute a new metaphysical theory. He was a defender of "common sense" against metaphysics and irrational feeling. His theory of plural reality was merely an attempt to specify the various ways in which the term, “real,” is used. Chwistek's fellow artist and closest friend, Stanislaw Ignacy Witkiewicz, harshly criticized his philosophical views. Witkiewicz's own philosophy was based on a monadic character to the individual's existence, embracing a multiplicity of existences, with the world being made up of a multiplicity of Particular Existences. In his 1919 painting titled Fencing inspirations from avant-garde trends prior to World War I such as cubism, Italian futurism, and Robert Delaunay’s simultanism can be observed.

Works

 * The limits of science. Outline of logic and of the methodology of the exact sciences. Translated from the Polish by Helen Charlotte Brodie and Arthur P. Coleman; introduction and appendix by Helen Charlotte Brodie. New York: Harcourt, Brace, 1948

title: Leon Chwistek


text: User talk:69.34.13.173

title: User talk:69.34.13.173


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Parkfield earthquake

Parkfield earthquake is a name given to various large earthquakes that occurred in the vicinity of the town of Parkfield, California, United States. The San Andreas fault runs through this town, and six successive magnitude 6 earthquakes occurred on the fault at unusually regular intervals, between 12 and 32 years apart (with an average of every 22 years), between 1857 and 1966. The most recent significant earthquake to occur here happened on September 28, 2004.

Earthquakes may occur regularly here because the location is about midway on a fault segment between a locked segment to the south (last major earthquake 1857) and a creeping segment to the north where two tectonic plates are continuously moving without major earthquakes.

Research

Geologists who hoped to study what happens before a quake, and in particular any signs that might enable them to predict future earthquakes, installed an elaborate array of seismometers, creepmeters, strainmeters, and other instruments in and around Parkfield starting in 1985. Scientists with the USGS and UC Berkeley had predicted, with a 90 to 95% confidence level, that an earthquake would strike the Parkfield area between 1985 and 1993. This was known as the Parkfield Earthquake Prediction and the Parkfield Earthquake Experiment, conducted by the USGS. Attempts at predicting the quake continued until January 2001, but an earthquake of 5.5 magnitude or greater did not occur from 1985 until the 2004 quake.

In June 2004, the USGS in partnership with the National Science Foundation began drilling a deep hole to house instruments to monitor the fault at depth. This action was a part of the San Andreas Fault Observatory at Depth (SAFOD) program.

Because of the regularity of large events (>5.5) at the Parkfield location (events in 1857, 1881, 1901, 1922, 1934, and 1966), and the fact that the waveforms from many of these events were almost identical, it was believed that the same segment of fault ruptured each time. This led to the prediction in 1984 of a similar event in 1993.

2004 event

The 6.0 magnitude primary shock in 2004 was the result of a fault movement of about 18 inches (.5 meter). There have been no indications found that could have been used to predict this earthquake. Although well overdue, the probability of this quake occurring in 2004 has been estimated at ten percent. The magnitude of the event was consistent with previous earthquakes in this region.

Substantial aftershocks continued for more than a week after the initial event, moving in a northwesterly progression. In early October, there was a cluster of small earthquakes near Paso Robles near a parallel fault to the west. These may be in response to the transfer of stress to these faults after the release of stress at Parkfield. Past earthquakes have also occurred to the east of Parkfield at about the same distance from the San Andreas fault near Coalinga and Avenal.

Recent developments
In December 2004, seismologists at the University of California, Berkeley announced the discovery of subtle tremors near Cholame, a hamlet near the San Andreas fault directly south of Coalinga. This is in a region of the locked fault below the Parkfield episodes, last creating an 8.0 magnitude quake at Fort Tejon in 1857. These tremors were discovered using deep borehole seismometers that avoid surface noise. The spectral signatures of these motions are more similar to those of magma movement near volcanoes than of typical earthquakes, but it is believed that the motions are not due to magma or fluid motion. It is hoped that this new discovery may sometime inform scientists as to the degree of danger presented by known locked faults. It is not currently expected that this knowledge will be refined into a precise predictive tool.

Fort Tejon earthquake
What is possibly the largest earthquake on the San Andreas fault in the last several hundred years is the 1857 Fort Tejon earthquake, with a fault rupture from the general vicinity of Parkfield to San Bernardino in Southern California, a distance of about 360 km and an offset of about 9 meters (30 feet). The epicenter of this earthquake is (by various sources) believed to be somewhere in the region from Cholame to Parkfield, a location at the extreme northern end of the locked portion of the fault and at the southern end of the rapidly periodic segment. It is believed that this earthquake was preceded by a magnitude 6.0 foreshock that was centered at Parkfield.

title: Parkfield earthquake


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Saint Naum

Naum (Bulgarian and Macedonian: Свети Наум, Sveti Naum, also known as Naum of Ohrid or Naum of Preslav (c. 830 – December 23, 910), was a medieval Bulgarian writer and missionary among the Slavs, considered one of the Seven Apostles of the First Bulgarian Empire.    He was among the disciples of Cyril and Methodius and is associated with the creation of the Glagolitic and Cyrillic script. Naum was among the founders of the Pliska Literary School. Afterwards Naum worked at the Ohrid Literary School. He was among the first saints declared by the Bulgarian Orthodox Church after its foundation in the 9th century. The mission of Naum played significant role by transformation of the local Early Slavs into Bulgarians.

Biography
Information about his early life is scarce. According to the Second Life of Saint Naum he grew up in Moesia, which was the Byzantine designation for Bulgaria. According to the hagiography of Clement of Ohrid by Theophylact of Ohrid and some other sources, Naum took part in the historic mission to Great Moravia together with Cyril and Methodius, their disciples Gorazd, Clement of Ohrid, Angelar and Sava and other Slavic missionaries in 863.

Great Moravia and Lower Panonia
For the next 22 years, he worked with Cyril and Methodius and other missionaries in translating the Bible into Old Church Slavonic and promoted it in Great Moravia and Principality of Lower Pannonia. In 867 or 868 he became a priest in Rome, ordained along with two other disciples of Cyril and Methodius, Gorazd and Clement of Ohrid, by bishops Formosus and Gauderic. For the purpose of the mission to Moravia, the missionaries devised the Glagolitic alphabet, the first alphabet to match the specific features of the Slavic language. Its descendant script, Cyrillic, is still used by many languages today. The missionaries also wrote the first Slavic Civil Code, which was used in Great Moravia. However, the missionary work ran into opposition from German clerics who opposed their efforts to create a Slavic liturgy. By 885, the two main patrons for the missionaries, Rastislav of Moravia of Great Moravia and Prince Koceľ of Lower Pannonia, as well as Cyril and Methodius had died, and the pressure from the German Church became increasingly more hostile. After a brief period of imprisonment due to the ongoing conflict with the German clerics, Naum, together with some of the missionaries (including Clement of Ohrid and Angelar) headed to Bulgaria.

First Bulgarian Empire
In 886 the governor of Belgrade, then in Bulgaria, welcomed the disciples of Cyril and Methodius. Bulgaria was ruled then by Knyaz Boris, who converted to Christianity in 864. After the christianization the religious ceremonies were conducted in Greek by a Byzantine clergy. Fearing growing Byzantine influence Boris viewed the adoption of the Old Church Slavonic as a way to preserve the political independence of Bulgaria. With such views, Boris made arrangements for the establishment of two literary academies where theology was to be taught in the Slavonic language. The first of the schools was founded in the capital, Pliska, and the second school in Ohrid, in the region of Kutmichevitsa. The development of Old Church Slavonic literacy had the effect of preventing the assimilation into the neighboring cultures and promoted the formation of a distinct Bulgarian identity. Naum moved initially to the capital Pliska together with Clement, Angelar and possibly Gorazd (according to other sources, Gorazd was already dead by that time). In Bulgaria, he spent the next 25 years of his life. Naum was one of the founders of the Pliska Literary School where he worked between 886 and 893. The most reliable first-hand account of the activities at the time in Pliska is "An Account of Letters" (O pismenech), a treatise on Slavic literacy written in Old Church Slavonic, thought to be composed shortly after 893. The piece calls for the creation of a common Slavic alphabet. In 893, shortly after his rise to power, the new Bulgarian ruler Simeon the Great, summoned an ecclesiastical council in the new capital Preslav, where Clement was ordained bishop of Drembica and Velika. To replace Clement in Ohrid, Simeon sent Naum, who until then had been active in Preslav. Afterwards, Naum continued Clement's work at Ohrid, another important centre of Slavic learning. In these years the Cyrillic script was created in the Preslav literary school, and was adopted in Bulgaria, possibly following Naum's initiative. In 905 Naum founded a monastery on the shores of Lake Ohrid, which later received his name. He died there in 910 and Clement initiated the process of his canonization. In this way Naum became the first “native” saint of Bulgaria.

Cult
The cults towards saint Naum revered particularly in the region of Ohrid. It spread in the first half of the 18th century with the development of Moscopole as a center of Orthodox culture and with the development of the Archbishopric of Ohrid. His name became more popular and reached Mount Athos and even Vienna. The members of the Bektashi order also went on pilgrimage to the monastery of Saint Naum, believing their saint Sarı Saltık to be buried in it. Saint Naum's original feast day was December 23, but in 1727 on the authority of the Archbishop of Ohrid, it was changed to June 20.

Legacy
St. Naum Peak on Livingston Island in the South Shetland Islands, Antarctica is named for Saint Naum.

title: Saint Naum


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Touques, Calvados

Touques is a commune in the Calvados department in the Normandy region in northwestern France. It is situated on the river Touques, 3 km southeast of the sea resort Deauville.

History

 * Eliezer (ben Solomon) of Touques was a French tosafist, who lived at Touques in the second half of the thirteenth century. He abridged the tosafot of Samson of Sens, Samuel of Évreux, and many others, and added thereto marginal notes of his own, entitled "Gilyon Tosafot," or "Tosafot Gillayon".
 * On 1 August 1417 Henry V of England, landed there.
 * On 7 March 2021 Olivier Dassault crash landed on board a helicopter there.

International relations
Touques is twinned with:
 * Sankt Andreasberg (Germany)
 * Strathspey, Scotland

title: Touques, Calvados


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Aleksandr Khinchin

Aleksandr Yakovlevich Khinchin (Алекса́ндр Я́ковлевич Хи́нчин, Alexandre Khintchine), July 19, 1894 – November 18, 1959, was a Soviet mathematician and one of the most significant contributors to the Soviet school of probability theory.

Due to romanization conventions, his name is sometimes written as "Khinchin" and other times as "Khintchine".

Life and career
He was born in the village of Kondrovo, Kaluga Governorate, Russian Empire. While studying at Moscow State University, he became one of the first followers of the famous Luzin school. Khinchin graduated from the university in 1916 and six years later he became a full professor there, retaining that position until his death.

Khinchin's early works focused on real analysis. Later he applied methods from the metric theory of functions to problems in probability theory and number theory. He became one of the founders of modern probability theory, discovering the law of the iterated logarithm in 1924, achieving important results in the field of limit theorems, giving a definition of a stationary process and laying a foundation for the theory of such processes.

Khinchin made significant contributions to the metric theory of Diophantine approximations and established an important result for simple real continued fractions, discovering a property of such numbers that leads to what is now known as Khinchin's constant. He also published several important works on statistical physics, where he used the methods of probability theory, and on information theory, queuing theory and mathematical analysis.

In 1939 Khinchin was elected as a Correspondent Member of the Academy of Sciences of the USSR. He was awarded the USSR State Prize (1941). , and the Order of Lenin.

title: Aleksandr Khinchin


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Cornish rebellion of 1497

The Cornish rebellion of 1497 (Cornish: Rebellyans Kernow), also known as the First Cornish rebellion, was a popular uprising in the Kingdom of England, which began in Cornwall and culminated with the Battle of Deptford Bridge near London on 17 June 1497.

The insurgent army mainly comprised Cornishmen, although it also gathered support from Devon, Somerset, and other English counties. The rebellion was a response to hardship caused by the raising of war taxes by King Henry VII to finance a campaign against Scotland. Cornwall suffered particularly because the king had recently stopped the legal operation of Cornish tin mining.

The rebellion's immediate outcome was military defeat, the execution of its main leaders, and death or other punishment for many of its participants. It may have led Perkin Warbeck, a pretender to the English throne, to choose Cornwall as his base later in the year for another attempt to overthrow Henry VII: an episode known as the Second Cornish uprising of 1497. Eleven years later, however, the king addressed the principal Cornish grievance by allowing tin production to resume legally, with a measure of autonomy.

Background
A series of actions by King Henry VII in late 1496 and early 1497 increased the immediate hardships of many of his subjects, especially in Cornwall.

In 1496, after disagreements regarding new regulations for the tin-mining industry, the king, working partly through the Duchy of Cornwall, suspended the operation and privileges of the Cornish stannaries, a major part of the economy of the county. The privileges, which included exemption from certain royal and local taxes, had been granted by Edward I in 1305.

Being threatened in 1496–7 with invasion by James IV of Scotland and the pretender Perkin Warbeck, Henry VII levied an extraordinary series of financial demands on his subjects: a forced loan in late 1496, and in early 1497 a double portion of fifteenths and tenths taxation and a special subsidy levy. The burden fell more heavily on Cornwall than most areas, particularly in the collection of the forced loan.

Beginnings in Cornwall
The first stirrings of protest arose in the parish of St Keverne on the Lizard peninsula, where there already was resentment against the actions of Sir John Oby, provost of Glasney College in Penryn, the tax collector for that area. In reaction to King Henry's tax levy, Michael Joseph (An Gof), a blacksmith from St. Keverne and Thomas Flamank, a lawyer of Bodmin, incited many of the people of Cornwall into armed revolt. Flamank formulated the aim of the rebellion as being to remove the two servants of the king seen as responsible for his taxation policies: Cardinal John Morton (the Lord Chancellor) and Sir Reginald Bray (the Chancellor of the Duchy of Lancaster). This emphasis created some room to argue that the uprising was not treasonous, but petitionary in nature. The rebels included at least two former MPs, Flamank (MP for Bodmin in 1492) and William Antron (MP for Helston in 1491–1492).

March to London
An army some 15,000 strong marched into Devon, attracting support in the form of provisions and recruits as they went. In Devon, however, support for the rebellion was far lower than in Cornwall, probably because the stannaries there had accepted new regulations in 1494, and had avoided the penalties inflicted on their Cornish counterparts.

Entering Somerset, the rebel army came to Taunton, where it is reported that they killed one of the commissioners of the subsidy, i.e. a collector of the offending tax. At Wells they were joined by James Touchet, the seventh Baron Audley, who had already been in correspondence with An Gof and Flamank. As a member of the nobility with military experience he was gladly received and acclaimed as their leader. The rebels then continued towards London, marching via Salisbury and Winchester.

Manoeuvres near London
King Henry had been preparing for war against Scotland. When he learned of the close approach of the West Country rebels to London, and of their strength, he diverted his main army of 8,000 men under Lord Daubeny to meet them, while a defensive force under the Earl of Surrey was sent to the Scottish border. Daubeny's army camped on Hounslow Heath on 13 June. At the same time, there was general alarm among the citizens of London, many of whom mobilised to defend the city. The next day, a detachment of 500 of Daubeny's spearmen clashed with the rebels near Guildford.

Until then, the rebel army had met virtually no armed opposition, but neither had they gained significant numbers of new recruits since passing through Somerset. Now instead of approaching London directly they skirted to the south, since Flamank believed they would gain popular support from Kent, on the far side (south-eastern side) of London. Accordingly, after Guildford they moved via Banstead to Blackheath, an area of high ground south-east of the city, which they reached on 16 June. No Kentish uprising had materialised, however. On the contrary, forces of Kentish men had been mobilised against them under loyalist nobles, the Earl of Kent, Lord Abergavenny, and Lord Cobham.

Since the King had now mustered a large army in London, the outlook for the rebels was clearly grim, and there was much dismay and disunity among them that night in their camp on Blackheath. An Gof was adamant in preparing for battle. But many wanted to give themselves up: the original call to arms had not always been to commit the treason of direct warfare against the King, but to make him change his chief advisors and taxation policies. There were thousands of desertions from the insurgency that night.

Setting and deployments
The Battle of Deptford Bridge (also known as Battle of Blackheath) took place on 17 June 1497 on a site in present-day Deptford in south-east London, on the River Ravensbourne, and was the culminating event of the Cornish Rebellion. After leaving the West Country and approaching London, the insurgency had failed to attract enough new support or to move quickly enough to catch the king unprepared. The insurgents were now on the defensive. The king had mustered an army of some 25,000 men while the rebels, after late desertions, were down to 10,000 men or fewer. They also lacked the supporting cavalry and artillery arms essential to the professional forces of the time.

The king had spread word that he would attack the rebels on Monday 19 June, but in fact he did so early on the 17th. He regarded Saturday as his "lucky day". His forces were composed of three battalions, deployed so as to surround the high ground of Blackheath where the rebel army had camped and where its greater part was still positioned.

The fighting
The strongest of the king's battalions, under Lord Daubeny, attacked along the main road from London. This involved crossing Deptford Bridge (near the point where Ravensbourne River becomes Deptford Creek before joining the river Thames). The rebels were well enough prepared to have positioned guns and archers there, which inflicted severe casualties on the company of spearmen under Sir Humphrey Stanley tasked with securing the bridge. Stanley's company nevertheless succeeded in driving off the gunners and archers, killing some of them.

Lord Daubeny now led the attack up into the rebels' main position on the heath. So bold was his leadership that he became separated, surrounded by the enemy, and temporarily captured. The rebels could have killed him, but actually let him go unhurt. Overwhelmingly outnumbered, surrounded, poorly trained and equipped and lacking cavalry, their fight was now hopeless and their concern was probably to minimise the reprisals that would follow the battle.

The rebels were routed. Of their leaders, Thomas Flamank and Lord Audley were captured on the field of battle. Michael Joseph (An Gof) fled, apparently to seek sanctuary in the Friars' Church (near the former palace where the Greenwich Old Royal Naval College now stands), but was intercepted before he could enter.

Aftermath
After the battle, the King toured the battlefield, knighting the most valiant of his soldiers, and then returned over London Bridge into the city, where he similarly rewarded a few others, including the mayor, for their services in guarding London and feeding the army. Then he attended an impromptu service of thanksgiving at St Paul's Cathedral.

It was proclaimed that soldiers who had taken rebels prisoner could privately ransom them, and keep or sell their possessions.

Outcomes of the rebellion
An Gof and Flamank were executed at Tyburn on 27 June 1497. An Gof is recorded to have said before his death (while tied to a hurdle being dragged towards the place of execution) that he should have "a name perpetual and a fame permanent and immortal". The two of them had been sentenced to be hanged, drawn and quartered. However the king accorded them the mercy of a quicker death, by hanging only, before their bodies were decapitated and quartered. The London Chronicler stated that their heads were set on London Bridge, the quarters of Flamank on four of the city gates, and the quarters of An Gof sent to be displayed at various points in Cornwall and Devon. Two other 16th-century sources (Hall and Polydore Vergil) report that although the king originally planned to have the quartered limbs exhibited in various parts of Cornwall, he was persuaded not to further antagonise the Cornish by doing this.

Audley, as a peer of the realm, was beheaded on 28 June at Tower Hill. His head, in common with those of An Gof and Flamank, was displayed on London Bridge.

In due course, severe monetary penalties, extracted by Crown agents, pauperised sections of Cornwall for years to come. Estates were seized and handed to more loyal subjects. After the phase of punishment, however, in 1508 the king acted to redress the Cornish grievances. He granted a pardon to the tinners for continuing to produce tin in contravention of the Duchy of Cornwall's regulations; the regulations themselves were rescinded; and the power of the Cornish Stannary Parliament to approve any regulations in the industry was reinstated.

Memorials

In 1997, a commemorative march named Keskerdh Kernow (Cornish: "Cornwall marches on") retraced the original route of the Cornish from St. Keverne to Blackheath, London, to celebrate the quincentennial (500th anniversary) of the Cornish Rebellion. A statue depicting the Cornish leaders, "Michael An Gof" and Thomas Flamank, was unveiled at An Gof's village of St. Keverne and commemorative plaques were also unveiled at Guildford (a stone memorial on Guild Down at the Mount) and on Blackheath.

The name of Cornwall's rugby league team, the Cornish Rebels, was inspired by the Cornish Rebellion of 1497.

In 2017 Peabody Trust/Family Mosaic unveiled a memorial sundial bench to commemorate the battle in Deptford. The memorial was designed and made by London mosaic artist Gary Drostle.

A stone monument commemorating the rebels Thomas Flamank and Michael Joseph is located outside 43 Fore Street in Bodmin.

title: Cornish rebellion of 1497


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Touques (river)

The Touques is a small 108 km coastal river in Pays d'Auge in Normandy, France. The Touques is officially navigable up to the Pont des Belges, 800 m from its estuary. Its source is in the Perche hills, south of Gacé. The river runs northwards, and flows into the English Channel between the communes of Deauville and Trouville-sur-Mer in North-Western Calvados. Two ports, the Port of Trouville-sur-Mer and Port of Deauville are situated on the river mouth opposite each other.

The Touques was diverted and straightened at the end of the 19th century and the neighbouring swamps dried and built on. Trouville-Deauville station was built on the river's former bed.

Trouville's harbour dock wall was rebuilt at the end of the 1990s due to erosion of the dock's stone wall.

The Touques flows through the following départements and towns:

 * Orne: Gacé
 * Calvados: Lisieux, Pont-l'Évêque, Touques, Trouville-sur-Mer, Deauville

title: Touques (river)


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457 plan

The 457 plan is a type of nonqualified, tax advantaged deferred-compensation retirement plan that is available for governmental and certain nongovernmental employers in the United States. The employer provides the plan and the employee defers compensation into it on a pretax or after-tax (Roth) basis. For the most part, the plan operates similarly to a 401(k) or 403(b) plan with which most people in the US are familiar. The key difference is that unlike with a 401(k) plan, it has no 10% penalty for withdrawal before the age of 55 (59 years, 6 months for IRA accounts) (although the withdrawal is subject to ordinary income taxation). These 457 plans (both governmental and nongovernmental) can also allow independent contractors to participate in the plan, where 401(k) and 403(b) plans cannot.

Changes with EGTRRA 2001
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) made a number of changes in how governmental 457 plans are treated, the most notable of which is that the coordination of benefits limitation was removed. This allows a person whose employer has a 401(k) or 403(b) and a 457 to defer the maximum contribution amounts to both plans instead of coordinating the total and only being able to meet a single limit amount. Thus, participants can contribute the maximum $19,500 for 2021 into their 401(k) and also the maximum $19,500 into their 457 plan. If they are at least 50 at the end of the current tax year, they can contribute the additional catch-up amount into each plan, also, meaning an additional $6,500 into the 401(k) and another $6,500 into his governmental 457 (catch-up contributions are not provided for nongovernmental 457 plans). The total would then be $52,000 deferred instead of the $26,000 [19,500 + 6,500] that would have been allowed if the coordination of benefits provision had not been repealed in regard to the governmental 457 plan. As a result, many governmental employers have now set up 457 and 401(k) plans for their employees, and nonprofit employers have set up 403(b) and 457 plans, each allowing their employees to invest in both. Some state universities and school districts have access to all three tax-deferred plans. However, the total combined annual contribution to 401(k) and 403(b) plans is subject to the $19,500 limit and $6,500 catch-up limit.

Other notable changes made in the EGTRRA legislation were increasing the maximum deferral amount from the approximately $8,500 that was previously allowed to the same maximum elective deferral amount that 401(k) plans and now 403(b) plans allow, and easing restrictions on some plan rollovers. Governmental 457 plans may be rolled into other types of retirement plans with few restrictions beyond the normal ones for any other type of employer-provided plan, which includes separation of service or disability. This includes other gastro-401(k) and 403(b) plans and also IRAs. IRAs have much greater flexibility in withdrawal and conversion privileges. In contrast, nongovernmental 457 plans can only be rolled into another nongovernmental 457 plan.

Changes with the Small Business Jobs Act
The Small Business Jobs Act of 2010 enabled 457(b) plans to include Roth accounts, which were previously only available only in 401(k) and 403(b) plans. This change took effect January 1, 2011. Contributions to Roth accounts are made on an after-tax basis, but distributions of both principal and earnings are generally tax-free.

Catch-up provisions
The 457 plan allows for two types of catch-up provisions. The first is similar to other defined contribution plans and amounts to an additional $6,500 that can be contributed as noted above. This option for making catch-up contributions is only available under governmental 457 plans. The second option is much more complicated and is available under both governmental and nongovernmental plans. It can be elected by an employee who is within 3 years of normal retirement age (and perhaps eligible retirement at any age). This second catch-up option is equal to the full employee deferral limit or another $19,500 for 2021. Thus, a person over 50 within 3 years of retirement and who has both a 457 and a 401(k) could defer a total of $66,500 [19,500 + 19,500 for 457 and 19,500 + 8,000 for 401(k)] into his retirement plans by using all of his catch-up provisions. The second type of catch-up provision is limited to unused deferral limits from previous years. An employee who had deferred the maximum amount of money into the 457 plan every year he was employed previously would not be able to use this extra catch-up.

Governmental and nongovernmental plans
The two primary types of plans are governmental and nongovernmental. Some governmental plans were under 457(g), but those plans may no longer be created. Most governmental and nongovernmental plans are 457(b) plans.

Nongovernmental plans
Nongovernmental 457 plans have a number of restrictions that governmental ones do not. Money deferred into nongovernmental 457 plans may not be rolled into any other type of tax-deferred retirement plan. It may be rolled only into another nongovernmental 457 plan. Also, money deferred into nongovernmental plans is not set aside in a trust for the exclusive benefit of the employee making the deferral. The Internal Revenue Code requires that money in a nongovernmental 457 plan remains the property of the employer and not taxable until time of distribution for specific situations as allowed by the original 457 plan or in cases of withdrawals for emergency cash needed situations. If funds are set aside or provided in a separate account for the employee or in the employee's name then that type of 457 plan is not a tax-deferred plan and becomes a nongovernmental 457(b) funded pretax plan.

457(b) (eligible) plans
Employee Retirement Income Security Act (ERISA) legislation has said that nongovernmental plans must be limited to some group of more highly compensated employees. The level of compensation required is not specified by ERISA, but it must be according to some ascertainable standard that the employer sets. The same highly compensated limit ($125,000 a year for the preceding year of 2019 and $130,000 for the preceding year of 2020 or 2021) in place for 401(k) discrimination testing would likely be acceptable, as would restricting the plan to some class of employees such as directors or officers. Because of this limitation to higher-compensation employees, 457(b) plans are occasionally referred to as "top hat" plans.

457(f) (ineligible) plans
IRS code section 457(f) allows for nongovernmental, nonprofit organizations to set up a plan that can be tax deferred and exceed the normal defined contribution employee deferral limit. Ineligible 457 plans are made available because nonprofit organizations are not allowed to have another kind of nonqualified deferred-compensation plan.

Generally, these deferred amounts would be currently taxable under section 83 of the code, unless the employee faces a "substantial risk of forfeiture", which has been clarified by the IRS to mean that in addition to the money remaining available to general creditors of the organization, it must also be subject to a vesting schedule wherein it will be forfeited if the employee does not stay with the employer for the full vesting period. When the risk of forfeiture is gone, the value of the property given to the employee ceases to be deferred from taxation and is included in current ordinary gross income.

Another plan design, the rabbi trust, gives the employee deferred money in a trust and is funded, but must be available to creditors. This is to make the employer junior to general creditors, so that the employee can avoid current inclusion into income.

These general deferral of current income conditions of section 83 (as explained in revenue ruling 60-31) would give the 457(f) plan the deferral of tax desired.

In 2004, Congress passed a tax act which added Section 409A to the tax code and applies to deferred nonqualified compensation, which also covers some 457(f) plans. This was in response to the executive bonus plans given to key employees at Enron, which allowed them early access to their deferred compensation if financial conditions of the employer deteriorated (i.e., if Enron got into trouble).

title: 457 plan


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North Fork Toutle River

The North Fork Toutle River is a tributary of the Toutle River in southwestern Washington in the United States. The river has its headwaters near Spirit Lake, on the north side of Mount St. Helens, and flows 39 mi to the Toutle River, about 17 mi upstream of its confluence with the Cowlitz River. The largest tributary is the Green River, which joins near the unincorporated town of Toutle.

The North Fork's watershed was severely affected by the 1980 eruption of Mount St. Helens, which coated the valley with ash and filled it with successive mudflows. The result of the eruption was that many hillsides were stripped of forest, and as a result erosion has increased dramatically and the North Fork is now extremely laden with sediment. Previously, Spirit Lake was the source of the river, but eruptions blocked the outlet and Spirit Lake no longer drains directly into the North Fork; instead, a tunnel was excavated in 1985 to connect the lake with South Coldwater Creek, a tributary of the North Fork. Once a mature river, the North Fork has transformed into a braided stream of relatively young origin, and its valley floor is less than three decades old. The Toutle River Sediment Retention Structure was built by the U.S. Army Corps of Engineers on the river in 1989 to prevent this sediment from traveling downstream and clogging the shipping channel of the Columbia River.

The upper part of the North Fork Toutle River watershed was redirected to the crater of Mount St. Helens itself until 1982. The river's headstreams begin on a volcanic ash deposit roughly 3 mi long and 200 ft deep, which is the source of much of the excess sediment.

title: North Fork Toutle River


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Solar azimuth angle

The solar azimuth angle is the azimuth (horizontal angle with respect to north) of the Sun's position. This horizontal coordinate defines the Sun's relative direction along the local horizon, whereas the solar zenith angle (or its complementary angle solar elevation) defines the Sun's apparent altitude.

Conventional sign and origin
There are several conventions for the solar azimuth; however, it is traditionally defined as the angle between a line due south and the shadow cast by a vertical rod on Earth. This convention states the angle is positive if the shadow is east of south and negative if it is west of south. For example, due east would be 90° and due west would be -90°. Another convention is the reverse; it also has the origin at due south, but measures angles clockwise, so that due east is now negative and west now positive.

However, despite tradition, the most commonly accepted convention for analyzing solar irradiation, e.g. for solar energy applications, is clockwise from due north, so east is 90°, south is 180°, and west is 270°. This is the definition used by NREL in their solar position calculators and is also the convention used in the formulas presented here. However, Landsat photos and other USGS products, while also defining azimuthal angles relative to due north, take counterclockwise angles as negative.

Conventional Trigonometric Formulas
The following formulas assume the north-clockwise convention. The solar azimuth angle can be calculated to a good approximation with the following formula, however angles should be interpreted with care because the inverse sine, i.e. $x = sin^{−1} y$ or $x = arcsin y$, has multiple solutions, only one of which will be correct.
 * $$\sin \phi_\mathrm{s} = \frac{-\sin h \cos \delta}{\sin \theta_\mathrm{s}}.$$

The following formulas can also be used to approximate the solar azimuth angle, but these formulas use cosine, so the azimuth angle as shown by a calculator will always be positive, and should be interpreted as the angle between zero and 180 degrees when the hour angle, $h$, is negative (morning) and the angle between 180 and 360 degrees when the hour angle, $h$, is positive (afternoon). (These two formulas are equivalent if one assumes the "solar elevation angle" approximation formula).

 * $$\begin{align}

\cos \phi_\mathrm{s} &= \frac{\sin \delta \cos \Phi - \cos h \cos \delta \sin \Phi}{\sin \theta_\mathrm{s}} \\[5pt] \cos \phi_\mathrm{s} &= \frac{\sin \delta - \cos \theta_\mathrm{s}\sin \Phi}{\sin \theta_\mathrm{s}\cos \Phi}. \end{align}$$

So practically speaking, the compass azimuth which is the practical value used everywhere (in example in airlines as the so called course) on a compass (where North is 0 degrees, East is 90 degrees, South is 180 degrees and West is 270 degrees) can be calculated as

 * $$\text{compass } \phi_\mathrm{s} = 360 - \phi_\mathrm{s}.$$

The formulas use the following terminology:
 * $$\phi_\mathrm{s}$$ is the solar azimuth angle
 * $$\theta_\mathrm{s}$$ is the solar zenith angle
 * $$h$$ is the hour angle, in the local solar time
 * $$\delta$$ is the current sun declination
 * $$\Phi$$ is the local latitude

In addition, dividing the above sine formula by the first cosine formula gives one the tangent formula as is used in The Nautical Almanac.

The formula based on the subsolar point and the atan2 function

A 2021 publication presents a method that uses a solar azimuth formula based on the subsolar point and the atan2 function, as defined in Fortran 90, that gives an unambiguous solution without the need for circumstantial treatment. The subsolar point is the point on the surface of the Earth where the Sun is overhead.

The method first calculates the declination of the Sun and equation of time using equations from The Astronomical Almanac, then it gives the x-, y- and z-components of the unit vector pointing toward the Sun, through vector analysis rather than spherical trigonometry, as follows:

 * $$\begin{align}

\phi_{s} &= \delta, \\ \lambda_{s} &= -15(T_\mathrm{GMT}-12+E_\mathrm{min}/60), \\ S_{x} &= \cos \phi_{s} \sin (\lambda_{s}-\lambda_{o}), \\ S_{y} &= \cos \phi_{o} \sin \phi_{s} - \sin \phi_{o} \cos \phi_{s} \cos (\lambda_{s}-\lambda_{o}), \\ S_{z} &= \sin \phi_{o} \sin \phi_{s} + \cos \phi_{o} \cos \phi_{s} \cos (\lambda_{s}-\lambda_{o}). \end{align}$$

where

 * $$\delta$$ is the declination of the Sun,
 * $$\phi_{s}$$ is the latitude of the subsolar point,
 * $$\lambda_{s}$$ is the longitude of the subsolar point,
 * $$T_\mathrm{GMT}$$ is the Greenwich Mean Time or UTC,
 * $$E_\mathrm{min}$$ is the equation of time in minutes,
 * $$\phi_{o}$$ is the latitude of the observer,
 * $$\lambda_{o}$$ is the longitude of the observer,
 * $$S_{x}, S_{y}, S_{z}$$ are the x-, y- and z-components, respectively, of the unit vector pointing toward the Sun.

It can be shown that $$S_{x}^{2}+S_{y}^{2}+S_{z}^{2}=1$$. With the above mathematical setup, the solar zenith angle and solar azimuth angle are simply

 * $$Z = \mathrm{acos}(S_{z})$$,
 * $$\gamma_{s} = \mathrm{atan2}(-S_{x}, -S_{y})$$. (South-Clockwise Convention)

where
 * $$Z$$ is the solar zenith angle,
 * $$\gamma_{s}$$ is the solar azimuth angle following the South-Clockwise Convention.

If one prefers North-Clockwise Convention, or East-Counterclockwise Convention, the formulas are

 * $$\gamma_{s} = \mathrm{atan2}(S_{x}, S_{y})$$, (North-Clockwise Convention)
 * $$\gamma_{s} = \mathrm{atan2}(S_{y}, S_{x})$$. (East-Counterclockwise Convention)

Finally, the values of $$S_{x}$$, $$S_{y}$$ and $$S_{z}$$ at 1-hour step for an entire year can be presented in a 3D plot of "wreath of analemmas" as a graphic depiction of all possible positions of the Sun in terms of solar zenith angle and solar azimuth angle for any given location. Refer to sun path for similar plots for other locations.

title: Solar azimuth angle


text:
Beijing central business district

The Beijing central business district, or Beijing CBD, is a central business district and the primary area for finance, media, and business services in Beijing, China.

Beijing CBD occupies 3.99 km2 of the Chaoyang District on the east side of the city. Geographically situated to the east of the city center, sandwiched between the 3rd Ring Road and the 4th Ring Road, the Beijing CBD is currently undergoing large-scale development.

Economic history and importance
As Beijing is becoming one of the most important international financial centers in China, Beijing CBD was recently positioned as the secondary core area in Beijing's International Financial Center Development strategic plan published in May, 2008. Beijing CBD is also emerging as China's media center as Beijing Television Station (BTV) just moved in its new headquarters (Beijing TV Centre) in this area and the new CCTV Headquarters was officially opened on the night of 15 June 2008.

In the eight years since the government decided to speed up construction of the district, the Beijing CBD has attracted 117 Fortune 500 businesses in the financial, media, information technology, consulting and service industries. More than 60 percent of overseas-funded companies in Beijing are in the CBD. A majority of foreign embassies in Beijing - the No 1, No 2 and No 3 embassy districts are now concentrated in the Beijing CBD and its neighboring areas.

The Beijing CBD Administrative Committee, established in 2001, is in charge of planning and management and aims to facilitate investments and improve the work environment for professionals. The committee provides information to investors on laws, taxes and state policies as well as a one-stop service, which has simplified approval procedures and raised efficiency.

The establishment of the Beijing CBD Chamber of Finance, the Beijing CBD Chamber of Media Industry and Beijing CBD Association of Property Management & Real Estate Development has facilitated communication and cooperation between the government and enterprises. The Beijing CBD International Business Festival and Beijing CBD International Forum have put the Beijing CBD on the map worldwide.

Skyscrapers in the Beijing CBD

 * China Zun
 * China World Trade Center Tower III
 * Beijing Yintai Centre
 * Beijing TV Centre
 * Fortune Plaza
 * CCTV Headquarters
 * Jing Guang Centre
 * China World Trade Center
 * China World Trade Center Tower III Phase B

Education

 * Beijing Ritan High School

title: Beijing central business district


text:
Denver, North Carolina

Denver, formerly known as Dry Pond, is a census-designated place and unincorporated community in Lincoln County, North Carolina, United States. As of the 2010 census it had a population of 2,309.

Known as “Dry Pond” until 1873, it was renamed “Denver” (after the capital of the then territory of Colorado) as a marketing and growth strategy directed towards the emerging railroad industry. This change was championed by D. Matt Thompson, a local principal. The town was incorporated as such from 1877 until 1971, when the town lost its charter and was reincorporated back into Lincoln County.

Geography
Denver is situated on North Carolina State Highway 16, west of Lake Norman. It is about 25 mi north of downtown Charlotte and 15 mi southeast of Newton. Denver's northern border is the Catawba County line.

According to the U.S. Census Bureau, the Denver CDP has a total area of 15.4 sqkm, of which 0.02 sqkm, or 0.14%, are water.

Denver's ZIP code is 28037. The elevation is 902 ft above sea level.

Demographics
The census of 2000 for Denver's zip code 28037 shows a total population of 13,030 with a median age of 41 years. The racial makeup was 83.9% White, 5.8% African American, and 1.5% other races. There were 5,052 households, 77.5% being family households. The average household size was 2.56 people. 82.9% of the residents had a high school education or higher, and 20.4% had a Bachelor's Degree or higher.

70.7% of residents over 16 were employed, with 84.7% of those commuting to work alone in a vehicle. The largest employers were Manufacturing at 20.2%, 'Transportation and warehousing, and utilities' at 11.6%, and Construction at 10.0%. The median household income was $52,304. 3.7% of families were below the poverty line. The median house value was $162,000 with 75.8% having a mortgage, contract to purchase, or similar debt.

Period of foundation
The community of Dry Pond derived its name from a small pond, which once stood at what is now the corner of Highway 16 Business and Campground Road, now the site of the local First Federal branch. The pond would dry up in the heat of summer months.

18th century
Adam Sherrill and his family first settled in the area in 1747, and they were followed by John Beatty two years later. The actual location of Denver was first settled around 1770. People of Scotch-Irish and German descent from Pennsylvania, were among the first white settlers. Most of the early Scotch Irish were Presbyterians, and their first place of worship in what would become the Denver area was John Beatty's house, which was located about one mile west of Beatty's Ford, near the present-day Triangle community. Now known as Unity Presbyterian, the first meetinghouse for this congregation was originally built of logs. In 1808, it was decided to erect a larger building, and a plot of several acres was conveyed for the purpose by James Little to "James Connor, Alexander Brevard, John Reid and Joseph Graham, trustees." Dr Humphrey Hunter, a native of Ireland and a soldier in the American Revolutionary War, was pastor from 1796 to 1804. Next came Rev. Henry N. Pharr. He was succeeded by Patrick Sparrow, whose father was a potter at Vesuvius furnace, part of the Graham family's local iron industry. Sparrow was the first professor of languages at Davidson College, and afterwards president of Hampden–Sydney College in Virginia. A long-time minister at Unity was Robert Hall Morrison, who was first president of Davidson College.

The Presbyterians were soon joined by early Methodists from Maryland, who initially took up residence near what is now Terrell. Longtime leaders of the Methodists in the region were Rev. Daniel Asbury and Rev. Jeremiah Munday, pioneer Methodist ministers. When he was younger, Asbury traveled to Kentucky with some family members (among them the Callaways) and, along with their leader Daniel Boone, he and approximately 20 people were taken hostage by a band of Shawnee. They were carried to the far northwest (present-day Ohio) and held in captivity for five years. Asbury later was traded to the British in what is now Detroit, and returned to his home in Virginia. In 1791, Asbury established in Lincoln County the first Methodist church west of the Catawba River, which is now known as Bethel United Methodist Church. Rev. Jeremiah Mundy was a native of Virginia and came to Lincoln County in 1799. He was a soldier in the Revolutionary War three years and a minister for 35 years. These Methodists brought with them the institution of "camp meeting", which quickly became one of the most important traditions for the region. Interdenominational from the beginning, the local Rock Springs Camp Meeting grows out of these early meetings and traces its history to 1794, when Daniel Asbury, William McKendree (who would become a bishop), William Fulwood and James Hall, a Presbyterian, held the first gathering near present-day Rehobeth Church in Terrell.

Native Americans
Most of the land that these Europeans claimed had long been the home of the Catawba and Cherokee people. The Catawba River in this part of North Carolina acted as a border between the two nations, who were often at odds with each other. In the earliest days of European settlement, there were episodes of violence between the Native Americans and the new settlers, and eventually a fort was constructed near present-day Statesville to help provide a level of defense for the western portion of the colony.

General William Lee Davidson
On February 1, 1781, British forces under the command of Lt. General Cornwallis clashed with North Carolina troops led by Brig. Gen. William Lee Davidson at Cowan's Ford, the southernmost limit of present-day Denver. The British were pursuing Nathanael Greene's forces following the Patriot victory at Cowpens, South Carolina, and Davidson's troops had been sent to stall and harass his advance. With Davidson was Captain Joseph Graham, a local, who had raised 56 cavalrymen. He had promised that those who furnished their own horses and equipment and served six weeks would be considered as having served a tour of three months.

Local blacksmiths made 45 rough swords for the new mounted troops. Only fifteen of Graham's troops had pistols, but all had rifles, not the ideal weapon for horseback fighting. Davidson, charged with guarding four of the Catawba River crossings, had sent 500 troops to Beattie's Ford, keeping only 25 at Cowan's. But the river was high and Cornwallis did not have access to his heavy guns. Led by a local Tory guide, Frederick Hager, the British began to cross the river early as the Americans were still sleeping. The sentry was not alerted until Cornwallis' troops were within 100 yards of the shore. The battle began, and the strong current was on the American's side. Greatly outnumbered, the local forces were able to hold their own, slowly falling back into the woods while returning fire. The British finally took the ford and advanced. General Davidson was shot, and the militia, seeing this, fled. Major Graham's cavalry covered their retreat. The battle had helped a larger force under the command of Daniel Morgan reach the Yadkin River unopposed. It is said that Frederick Hager was the man who shot the gun that killed General Davidson.

19th century
Most of the early settlers were subsistence farmers who relied heavily upon hunting to supplement their tables. Grist mills and saw mills were among the first local industries, but the production of iron soon became the biggest industry for the area. By 1810, Lincoln County boasted six ironmaking operations, including Vesuvius, Mt. Welcome, Mount Tirzah, Mount Carmel, High Shoals, and Madison. A number of individuals and partners took the lead in establishing ironworks in eastern Lincoln County, most just to the west of present-day Denver, near Pumpkin Center and in the direction of Iron Station. The partnership of Peter Forney, Joseph Graham, John Davidson, and Alexander Brevard was responsible for the construction of Vesuvius Furnace in 1795. Peter Forney built Madison Iron Furnace along Leeper's Creek in 1809. These two sites, like other local ironworks, changed hands at various points. Other individuals involved in the development of the iron industry in Lincoln County include Turner Abernethy, John Fulenwider, Dr. William Johnston, Jonas W. Derr, and J.F. Reinhardt. James Madison Smith later erected Stonewall Furnace in 1862 to help meet the demand for iron brought on by the Civil War. Operations at Rehoboth (begun in the 1820s) and Madison furnaces also resumed during the turbulent years from 1862 to 1865 to supply much-needed iron for the Southern war effort.

Dry Pond

There was a Dry Pond Post Office beginning right before the Civil War, although it moved across the line to Catawba County near what is now Kiestler's Store Road in December 1868. In 1873, in an attempt to attract a railroad spur and thinking that the moniker "Dry Pond" didn't present a nice enough image for the railroad planners, headmaster of the local Rock Springs Academy, D. Matt Thompson, led the effort to have Dry Pond renamed for the capital of Colorado, which was just then petitioning for statehood.

In the years before the Civil War, North Carolina's wealthy class in need of a break from the summer heat, could escape to Lincoln County's Catawba Springs resort. The popular antebellum destination, named for the Catawba people formerly living in the area, was built amidst seven mineral springs near Denver. Guests vacationed there as early as the 1790s. In 1824, geology professor Denison Olmstead recommended the waters of the springs for complaints concerning the liver and weakness. There is little evidence that healing actually occurred; nonetheless Catawba Springs became a popular stop on the stagecoach lines from Salisbury to Asheville.

Revolutionary War veteran and state legislator Captain John Reid was the first known proprietor of Catawba Springs. After his death in 1821, the spa passed through a series of owners: Charles Jugnot, William Simonton, and Joseph Hampton. In 1838, Hampton renovated and expanded Catawba Springs, including the construction of a two-story, 100-room hotel. After the renovation, during parties and on holidays, as many as 500 guests assembled on the porch of the hotel. Before that time, the spa could only accommodate sixty to seventy guests in its cabins. Most guests were members of the southern planter class from North and South Carolina. Among the names of prominent North Carolina families listed in the hotel records are the Grahams, Brevards, Alexanders, Caldwells, Davidsons, and Polks. Some guests made their way to the spa from Mississippi, Alabama, and Louisiana. Students from nearby Davidson College could also be found enjoying themselves there on the weekends. During the early 1840s, Peter S. Ney ran a school for boys at the resort known as Stewart's Seminary.

American Civil War
During the Civil War, the local area raised two units for the Confederacy. In March 1862, a group of local men, most of whom were related, formed a company known as the "Dry Pond Dixies" (Company G, 52nd regiment of North Carolina Troops) and joined the Confederacy. Added to their number were a number of Quakers from Randolph County, who did not fight but tended the wounded. The second group was known as the Beatty's Ford Rifles (Company K 23rd Regiment).

The Civil War put an end to the southern planter aristocracy, and with its patron base depleted, Catawba Springs closed in the mid-1860s. As North Carolina recovered from the devastation of the war, railways and eventually good highways, led to the opening of mountain resorts. (A similar, but unrelated, resort operated under the name Sparkling Catawba Springs in Catawba County during the latter part of the nineteenth and early twentieth century.) The buildings were demolished in 1930, and the springs now bubble invisibly into a farm pond. A faint, lingering scent of sulfur is all that remains.

Town incorporation
In October 1874, Denver's first postmaster, John A. Kids, was appointed. Mail to the Catawba Springs post office was transferred to the Denver post office the next year. Two years later, the community was incorporated as a town by the state of North Carolina. Unfortunately for the citizens of the area, the railroad chose not to run through the growing small town, and it began to dry up like the pond for which it was originally named.

For much of its existence, "downtown" consisted of a few houses, a handful of stores, a couple of churches, a school, a barber shop, a post office, a bank, and a cotton gin. The 1902 Soil Survey map of the Hickory, North Carolina area, shows Denver having a small grid of streets running along what are now Highway 16 Business and Campground Road. By 1914, the soil survey map of Lincoln County showed only a grid of three short streets running northwest to southeast parallel to what is now Highway 16 Business and one street running parallel to Campground Road (which still exists and was called by locals for many years "Back Street"). Apparently, one of the short streets perpendicular to Campground Road ran beside what is now the telephone building on St. James Church Road, and another of these perpendicular streets connected to what is now Campground Road right at the Rock Springs Campground. Another part of the "street grid" for Denver was Cemetery Road. It ran beside Denver United Methodist Church and was perpendicular to Highway 16, then turned in front of the community cemetery and intersected with Campground Road. The portion that ran beside the church and perpendicular to the highway was "graded under" by the church in the late 1990s.

For a brief period during the 1890s–1910s, Denver was home to small-scale gold prospecting, particularly in the area near the former Triangle School and the community now known as Westport.

20th century to present
Denver remained largely a farming community, with cotton as the primary cash crop supplemented by "truck farming" vegetables to area towns (with tomatoes and strawberries being among the most often marketed vegetable crops). Members of local families began commuting to work in textile mills in the surrounding communities of Mooresville, Lincolnton, Cornelius, Maiden, and Mount Holly just before World War II, and continued up until the early 1970s. Having failed to elect a local government for many years, Denver lost its official incorporated status in 1971 by vote of the state legislature.

It was the filling of a much larger pond, Lake Norman, that led Denver to grow in ways that its early boosters probably could have never fathomed. In 1962, Duke Power built the Cowans Ford Dam, flooding the fertile farmland along the Catawba River "bottoms", the land which had attracted the area's first settlers. Soon, weekend and summer "getaway" homes began to appear lakeside, and after a few years, these were replaced by more luxurious lake homes, as individuals began to move to the area to live near the water. Denver is now largely a bedroom community for Charlotte, which is 25 mi to the south.

One of Denver's major features is its "main street", which is now known as Old Highway 16. This road, once State Highway 16, was one of North Carolina's first state highways, receiving that designation in 1928. Present-day Highway 16 is a four-lane road running along the southwest edge of the community.

During the 1970s, the town hosted one of the largest cross-country motorcycle races in the nation, the "Denver 100", which was a successful fundraiser for the local volunteer fire department. Participants rode through the center of barns, along creek banks, and through pastures—most of which have now disappeared under various housing developments.

Up until recently, most African Americans in the area lived in the community known as "Little Egypt", which is the general area near East Lincoln High School along Saint James Church Road.

Denver is home to the Rock Springs Campground that has been the site of revivals and camp meetings since 1794.

Major local industries included modular home builder R-Anell Homes, which recently moved from Denver to a manufacturing facility in Cherryville.

National Register of Historic Places
The William A. Graham Jr. Farm, Munday House, and Rock Springs Camp Meeting Ground are listed on the National Register of Historic Places.

Transportation

 * NC 16 – There are two NC 16's that go from northwest to southeast in Denver. The NC 16 going through town is referred to by locals as "Old 16" or "16 Business", while the outer route has higher speed limits and is known as "New 16" or "16 Bypass".
 * NC 150 – This highway intersects NC 150 at the northwest corner of Denver and leads to Mooresville to the east and Maiden and Lincolnton to the west.

Parks

 * Beatty's Ford Park (includes boat access for Lake Norman) – This park includes a picnic shelter, restrooms, disc golf, a walking trail, a volleyball court, horseshoe pits, a splash pad area during summer months, two children's playgrounds, and an outdoor fireplace.
 * Rock Springs Nature Preserve - This newer park in Denver includes a picnic shelter, a large children's playground area, a partially paved .4 mile trail with a newly carved extended trail through the woods, the trail includes an outdoor classroom and amphitheater.
 * Rescue Squad Park - Another newer park includes several playing fields, large picnic shelter, modern children's playground, Hilly Trail with 9 Basket Disc Golf Course and is home to Denver's Farmer's Market on Saturdays 8am-12pm (during warmer months).

Education
Rock Springs Academy, one of the original schools in the community, evolved into Rock Springs School, which was a comprehensive 1–12 school until nearby East Lincoln High School was built in 1967. At that time, Rock Springs became an elementary school. The original mascot for Rocks Springs was "The Warriors", and the school colors were black and gold; in the 1990s, this was changed to "sailors". The mascot for East Lincoln High School is "The Mustangs", and the school colors are orange and green with the hues changing slightly over the years. The spring for which the academy was named lies near the Rock Springs Campground on Campground Road.

High schools
 * East Lincoln High School
 * North Lincoln High School (in Lincolnton)

Middle schools
 * East Lincoln Middle School (in Iron Station)
 * North Lincoln Middle School

Elementary schools
 * Catawba Springs Elementary School
 * Rock Springs Elementary School
 * St. James Elementary School

Charter schools
 * Lincoln Charter School
 * West Lake Preparatory Academy

Closed schools include:
 * Triangle Elementary School – also known as Rock Springs 2 Elementary School (property sold to the Holy Spirit Catholic Church in 1988)

Events
Town festivals have included the annual Strawberry Festival held in May and the Denver Days festival held every September. Each year, Denver hosts its annual Camp Meeting at the Rock Springs Campground in the summer, and has done so since 1794. A Farmers' market is held on Saturdays from mid-April through September at Rock Springs Elementary School.

The East Lincoln Betterment Association hosts its annual Christmas Parade in Denver every first Saturday of December. The parade route is generally north along NC Business 16 from Haggers Ferry Rd. and ends just before the intersection of Unity Church Rd. and NC Business 16.

Notable people

 * Tony Cloninger (1940–2018), former MLB pitcher and long-time pitching coach for the New York Yankees
 * William Alexander Graham (1804–1875), former U.S. senator, governor of North Carolina, and U.S. Secretary of the Navy
 * Jamie Hacking (born 1971), AMA motorcycle racer
 * Kevin Keck (born 1973), writer
 * Adam Scherr (born 1983), professional wrestler
 * Paul Silas (1943–2022), NBA player and coach
 * Holland Thompson (1873–1940), history professor, pioneered study of the industrializing post-Civil War South

NASCAR residents

 * Kyle Busch
 * Matt Carter
 * Travis Carter
 * Jeremy Mayfield
 * Matt McCall
 * Hank Parker
 * Hank Parker Jr.
 * John Reiser
 * Ryan Repko

title: Denver, North Carolina


text:
Haig–Simons income

Haig–Simons income or Schanz–Haig–Simons income is an income measure used by public finance economists to analyze economic well-being which defines income as consumption plus change in net worth. It is represented by the mathematical formula:

 * I = C + ΔNW

where C = consumption and ΔNW = change in net worth.

Consumption refers to the money spent on goods and services of any kind. From a perfect theory view, consumption does not include capital expenditures, and the full spending would be amortized.

History
The measure of the income tax base equal to the sum of consumption and change in net worth was first advocated by German legal scholar Georg von Schanz. His concept was further developed by the American economists Robert M. Haig and Henry C. Simons in the 1920s and 1930s.

Haig defined personal income as "the money value of the net accretion to one's economic power between two points of time," a formulation that was intended to include the taxpayer's consumption.

That was thought by Simons to be interchangeable with his own formulation:
 * "Personal income may be defined as "the algebraic sum of (1) the market value of rights exercised in consumption and (2) the change in the value of the store of property rights between the beginning and end of the period in question."

In this concept, all inflows and outflows of resources are considered taxable income in a broad sense, including donations and windfall gains.

Schanz–Haig–Simons income tax vs. cash-flow consumption tax
A cash-flow consumption tax is intended to confine the cash-flow tax burden to an individual's annual consumption and to remove nonconsumption expenses and current savings from the tax base. The base is calculated by combining the year's gross receipts and savings withdrawals, and then subtracting the year's business and investment expenses and the year's additions to savings. Progressive rates are applied to the resulting sum.

By contrast, the base for a theoretically correct Schanz–Haig–Simons (SHS) income tax is each individual's annual consumption plus current additions to savings. Thus current receipts that are otherwise taxable remain in the tax base, even if they are saved, and withdrawals from earlier savings are not currently taxed since they were assessed in a prior year. Stated differently, the SHS tax base has two components—current consumption and current savings (including current appreciation accruing to earlier investments)—whereas a cash-flow consumption tax has only a single component—current consumption.

In spite of their differences, however, both a cash-flow consumption tax and an SHS tax require that dollars paid out as business or investment expenses be eliminated from the base. This is necessary under a cash-flow consumption tax because business and investment expenses are not consumption and it is necessary under an SHS tax because these expenditures are neither consumption nor additions to savings. Since business and investment outlays have no place in the base of either tax, intuition suggests that business and investment interest expenses would be treated identically under a cash-flow consumption tax and an SHS tax. But they are not. The SHS tax and the cash-flow consumption tax take different structural approaches to the treatment of business and investment interest outlays although both systems share the general objective of removing current business and investment costs from the tax base.

Tax on change in wealth
The Haig–Simons equation is different from the USA's individual income tax base calculations. For example, any employer contributions to employee health insurance are not included in taxable employee income. Under the Haig–Simons definition of income, such contributions would be included in income. Such contributions might not be included in a Haig–Simons income tax base, however, if their exclusion reflected "an appropriate adjustment in measuring ability to pay."

Tax on consumption
The European Union and most states in the USA employ a tax on Haig–Simons income with a consumption tax. In the European Union, a value added tax applies to purchases of goods and services on each level of exchange until it reaches the ultimate consumer. In the US, most states tax purchases of goods with a sales tax.

Criticisms of the definition
Some argue that the definition is tautological:
 * it is "little more than an accounting identity, a tautology: it tells us only that all income is either spent [consumption] or not [savings], which is obvious enough".

Others observe that it is "only a surrogate utility measure."

Some fault it for neutrality between savings and consumption.

Some scholars resist these criticisms, to the extent they conceive of Haig–Simons as dependent on utility; Simons rejected utility as the basis of the ability-to-pay standard. Indeed, Simons rejected both the notion that humans are "equally efficient pleasure machines," and the idea that taxation can take account of interpersonal utilities. Simons sought a measurable definition for income, but his solution is open to criticism for reifying troubling dichotomies; for example, the Haig–Simons definition depends on the distinction between market and non-market values.

title: Haig–Simons income


text:
Category:Lincoln County, North Carolina

__NOGALLERY__

title: Category:Lincoln County, North Carolina


text:
Tour-en-Bessin

Tour-en-Bessin (, literally Tour in Bessin) is a commune in the Calvados department in the Normandy region in northwestern France.

World War II
After the liberation of the area by Allied Forces in 1944, engineers of the Ninth Air Force IX Engineering Command began construction of a combat Advanced Landing Ground outside of the town. Declared operational on 28 July, the airfield was designated as "A-13", it was used by several fighter and bomber units until mid-September. Afterward, the airfield was used for resupply and casualty transport. It was closed in early December.

title: Tour-en-Bessin


text:
Tourgéville

Tourgéville is a commune in the Calvados department in the Normandy region in northwestern France.

The Deauville-Clairefontaine Racecourse is located on the territory of the commune.

title: Tourgéville


text: Category:Unincorporated communities in North Carolina