text:
Padshahnama

Padshahnama or Badshah Nama (lit. 'The Book of the Emperor') is a group of works written as the official history of the reign of the Mughal Emperor Shah Jahan I. Unillustrated texts are known as Shahjahannama, with Padshahnama used for the illustrated manuscript versions. These works are among the major sources of information about Shah Jahan's reign. Lavishly illustrated copies were produced in the imperial workshops, with many Mughal miniatures. Although military campaigns are given the most prominence, the illustrations and paintings in the manuscripts of these works illuminate life in the imperial court, depicting weddings and other activities. The most significant work of this genre was written by Abdul Hamid Lahori, the pupil of Akbar's biographer Abdul Fazal, in two volumes. He could not write the third volume of this genre because of the infirmities of old age.

History
Shah Jahan in his eighth regnal year asked Muhammad Amin Qazvini to write an official history of his reign and he completed his Badshahnama in 1636, which covers the first ten (lunar) years of Shah Jahan’s reign.

Jalaluddin Tabatabai wrote another Badshahnama, but the extant portion of the text covers only four years, from fifth to eighth regnal year of the emperor. The project was later given to Abdul Hamid Lahori, who wrote his Badshahnama in two volumes. The first volume of this work is based upon Qazvini’s work but has more details. The second volume covers the next ten (lunar) years of Shah Jahan’s reign. He completed his work in 1648. Lahori died in 1654. Muhammad Waris, a pupil of Lahori was given the responsibility to complete the task and his Badshahnama (completed in 1656) covers the rest of the period of Shah Jahan’s reign. His work was published by the Asiatic Society as the third volume of the Badshahnama of Lahori.

Extant manuscripts
In 1799, Saadat Ali Khan II, the Nawab of Awadh in northern India, sent the Badshahnama, to King George III of Great Britain. Today, the imperial illustrated manuscript of the Badshahnama of Lahori is preserved in the Royal Library at Windsor Castle, and is known as the Windsor Padshahnama. It was produced between 1630 and 1657 and contains 44 miniatures, some full page narrative scenes of battles, court ceremonies and other events (11 are across two pages), and some smaller individual portraits, surrounded by geometric decoration. These illustrate the genealogy of the Mughal dynasty which begins the work. The page size is 58.6 x 36.8 cm, and 13 different lead artists worked on the volume. In 1994, while the volume was being rebound for conservation reasons, the opportunity was taken to tour all the miniatures in an exhibition that was shown in New Delhi, the Queen's Gallery in London, and six American cities.

Manuscripts of the Badshahnamas of Qazvini and Waris are preserved in the British Library. The original manuscript of the Badshah Nama that depicts the complete reign of Shah Jahan is preserved in Khuda Bakhsh Oriental Library, Patna, India.

Other individual miniatures are held in a number collections. The Khalili Collection of Islamic Art has one miniature in which Shah Jahan and his court watch two elephants fighting. There were some later illustrated manuscript copies made; for example the Metropolitan Museum of Art in New York has miniatures from 17th-century versions, and the Los Angeles County Museum of Art from one of around 1800.

Context
The Padshahnama fits into a tradition of imperial autobiographies or official court biographies, seen in various parts of the world. In South Asia these go back to the Ashokavadana and Harshacharita from ancient India, and the medieval Prithviraj Raso. The Mughals' ancestor Timur had been celebrated in a number of works, mostly called Zafarnama ("Book of Victories"), such as those by Shami and Yazdi. The latter is the best known, and was also produced in an illustrated copy in the 1590s by Akbar's workshop. The tradition was continued by the Mughals with the Baburnama (autobiography, not illustrated before Akbar), Akbarnama (biography), and Tuzk-e-Jahangiri or Jahangir-nameh (memoirs of Jahangir).

Texts online

 * Bádsháh-Náma of 'Abdu-L Hamíd Láhorí Packard Humanities Institute
 * Bádsháh-Náma of 'Abdu-L Hamíd Láhorí Packard Humanities Institute

 * Sháh Jahán-Náma of 'Ináyat Khán

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

title: Padshahnama


text:
File:Kashmir-No balance palace front.jpg

Summary
Cover for the album No Balance Palace by the band Kashmir.

Fair use for No Balance Palace
This image, Kashmir-No balance palace front.jpg, is being linked here; though the picture is subject to copyright I (kollision) feel it is covered by the U.S. fair use laws because:
 * 1) the image is being used to illustrate the album in question.
 * 2) no free or public domain alternatives are available for this album.
 * 3) the image is of lower resolution than the original cover.
 * 4) it does not limit the copyright owner's rights to sell the CD album in any way.
 * 5) the image on the cover is significant because it was made by a notable artist, Kashmir.
 * 6) the image is being used for informational purposes only.


text: User talk:86.136.211.75

title: User talk:86.136.211.75


text:
Wikipedia:Peer review/Those We Don't Speak Of/archive1

Those We Don't Speak Of

 * I'm nominating this article for peer review, because I would like to know what other Wikipedians think about my contributions. I took one of my best and most complete articles, did some last minute adjustments and now opened it for peer review. --SoothingR 14:41, 2 October 2005 (UTC)
 * I've made a number of copy edits and expanded and reordered the article. Most significantly, the article has been moved to Those We Don't Speak Of to accurately reflect the name as used in the film.--Lordkinbote 20:56, 3 October 2005 (UTC)


text:
Jūnihitoe

The lit. 'twelve layers' (十二単), more formally known as the itsutsuginu-karaginu-mo (五衣唐衣裳), is a style of formal court dress first worn in the Heian period by noble women and ladies-in-waiting at the Japanese Imperial Court. The was composed of a number of kimono-like robes, layered on top of each other, with the outer robes cut both larger and thinner to reveal the layered garments underneath. These robes were referred to as, with the innermost robe – worn as underwear against the skin – known as the. were also worn as underwear with the ; over time, the two would gradually become outerwear, with the eventually developing into the modern-day kimono.

Despite the name, the varied in its exact number of layers. It also featured an (belt), though unlike modern, this was little more than a thin, cordlike length of fabric. The number of layers, and the type of layers, could alter the formality of a outfit, with some accessories, such as overcoats and a long, skirt-like train (known as the ) only worn for special, formal occasions.

Heian-period court clothing paid special attention to colour symbolism, with the layered colour combinations of women's clothing known as. These colour combinations, referred to by names that reflected their corresponding season of wear, did not faithfully reproduce the exact colours of nature, but were instead intended to reproduce a feeling of the season.

The first appeared some time around the 10th century; however, by the Kamakura period, the number of layers worn by aristocratic ladies, even in court, had been reduced heavily. In the present day, the is still worn by members of the Imperial House of Japan on important occasions.

layers
The term is the common, retroactively-applied name used for women's layered court clothing in Heian period Japan, rather than acting as the formal name for the set of clothes and accessories worn together. Each layer consisted of silk garments, with the innermost garment (the ) being made of plain white silk, followed by other layers in different colours and silk fabrics. The outfit could be finished with the addition of a final layer or, for formal occasions, a coat and train.

In the earlier styles of the, a greater number of layers were worn, the total weight of which could total as much as 20 kg. Due to this weight, movement could be difficult. Heian ladies commonly slept in the innermost layers of their, the and , using them as a form of pajamas. Layers could be shed or kept, depending on the season and the nighttime temperatures. By the Muromachi period, however, the number of layers of the dress had reduced considerably.

The layers of the were referred to with separate names. (lit. 'unlined robe') referred to each individual robe layered on top of the, excluding the coat and train layers. Itsutsuginu (五衣) referred to the series of layered robes as a set—typically five differently-coloured layers. The short coat worn on top of the was known as the karaginu (唐衣), and the long, skirt-like train worn for formal occasions was known as the mō (裳). The last three terms can be combined to give the name for the formal set of clothing:, a term used since the 19th century.

The layers of the consist of:

 * The undergarments, not considered part of the proper, are typically a two-piece cotton or silk garment.
 * The : a short red or white silk robe of ankle or lower calf length.
 * The : the formal version of worn by noble women; a very long pleated red skirt, sewn with two split legs.
 * The : an unlined silk robe; usually red, white, or blue-green, although other colors (such as dark red-violet or dark green) very rarely occur.
 * The : a series of brightly coloured robes or, usually five or sometimes six in number, creating the 's layered appearance. Many more layers of were worn during the Heian period until the government enacted sumptuary laws, reducing the number of layers worn.
 * The : a scarlet beaten silk robe worn as a stiffener and support for the outer robes.
 * The : a patterned and decorated silk robe, typically with woven decoration, both shorter and narrower than the . The colour and fabric used for the indicate the rank of the wearer.
 * The : a waist-length Chinese style jacket.
 * The : an apron-like train skirt, worn trailing down the back of the robe. White with dyed or embroidered adornment.

On less formal occasions, (lit. 'small cloak', a shorter brocade robe) were worn over the  or, intended to raise the formality of an outfit on occasions where the  and  were not worn. However, and  were necessary for the  to be considered the formal attire.

Colours and layered colours
The colours and their layering held particular significance for the. The only place where the layers were truly discernable was around the sleeves, the hems of the garment, and the neck, though in summer, sheer fabrics were worn to create new colour effects through the layers. During the Heian period, a woman sat hidden behind a screen with only the lower part of the body and sleeve edges visible to an outsider. Therefore, the layers of colours were used to represent the woman herself, and the arrangements of the layers and their colours were a good indication to an outsider what taste and what rank the lady had.

The colour combinations, termed "layers of colours" (襲の色目), were given poetic names referring to the flora and fauna of the season, such as "crimson plum of the spring", though they did not necessarily reproduce these colours exactly; a set named "under the snow" had layer of green representing leaves, layers of pink, with white on top to represent snow. The colour combinations changed with the seasons and occasions, with it being fashionable to change one's gowns just before the turn of the season. The appropriate use of these colours, and the point at which one changed one's robes, gave an indication of the cultured and refined taste of the wearer.

Apart from their robes, Japanese court ladies of the Heian era also wore their hair very long, only cut at the sides of their faces in a layered fashion, with the longer hair sometimes worn tied back. This hairstyle was known as suberakashi (垂髪), and was sometimes worn with an ornament on the forehead.

Accessories
An important accessory worn with the was an elaborate fan, known as a, made out of slats of cypress wood, commonly painted and tied together with long silk cords. This was used by women not only to cool down, but also as an important communication device; since women at the Heian period court were not allowed to speak face-to-face to male outsiders, a woman could hold her sleeve up or use her opened fan to shield herself from inquiring looks.

Communication with potential suitors was generally conducted with women sat behind a blind, with the suitor only able to see the sleeves – and thus the layers – of her. This practice was prominent during the Heian period, and was described in the Tale of Genji.

Contemporary use
Today, the can normally only be seen in museums, movies, costume demonstrations, tourist attractions or at certain festivals. Only the Imperial Household of Japan still officially uses them at some important functions, usually the coronation of the Emperor and Empress, with men wearing a for these occasions.

During the wedding of Empress Masako to the crown prince, the Empress wore for the official ceremony. The was also worn by Empress Michiko during the enthronement ceremony of Emperor Akihito in 1990. Though the Empress, the imperial princesses, and their ladies-in-waiting all wore the, the style worn was a modified form from the Edo period, not the Heian style. For the 2019 enthronement of Emperor Naruhito, the women of the Imperial family and their ladies-in-waiting all wore, while the Emperor, Crown Prince Akishino, and their gentlemen-in-waiting all wore.

The held every year in Meiwa, Mie showcases Heian period dress. They are also featured at the in Kyoto.

title: Jūnihitoe


text:
Khargone district

Khargone district, formerly known as West Nimar district, is a district of Madhya Pradesh state in central India. The district lies in the Nimar region and is part of the Indore Division. The district headquarters is the city of Khargone, which lies south of the Indore metropolis, the headquarters of Indore district.

History
In ancient times, the Haihayas of Mahishmati (present-day Maheshwar) ruled the region. In the early medieval ages, the area was under the Paramaras of Malwa and the Ahirs of Asirgarh. In the late medieval ages, the area was under the Malwa Sultanate of Mandu.

In 1531, Gujarat sultan Bahadur Shah brought this area under his control. In 1562, Akbar annexed this territory along with the whole Malwa to Mughal empire. In 1740, Marathas under the Peshwa brought the area under their control. In 1778, the Peshwa distributed this territory to the Maratha rulers: Holkars of Indore, Shinde (Scindia)11 of Gwalior, and Ponwars of Dhar.

After the independence and merging of the Princely states into the Union of India in 1948, this territory became West Nimar district of Madhya Bharat. Khargone district had been part of the Nerbudda (Narmada) Division of the Central Provinces and Berar, which became the state of Madhya Bharat (later Madhya Pradesh) after India's independence in 1947. On 1 November 1956, this district became part of the newly formed state of Madhya Pradesh. On 25 May 1998, West Nimar district was bifurcated into two districts: Khargone and Barwani.

Geography
The area of the Khargone district is 8030 km2. The district is situated between 21°22' and 22°35' north latitudes and 74°25' and 76°14' east longitudes. The district is surrounded by the districts of Dhar, Indore, and Dewas to the north; Jalgaon district of Maharashtra state to the south; Khandwa and Burhanpur districts to the east; and Barwani district to the west.

Economy
Khargone's economy is dependent on agriculture, with several other industries in the cities of Nimrani and Barwaha. The major cash crops of the Khargone district are cotton, soybean, and chilli pepper.

The district is India's biggest cotton-producing region. There are various cotton processing units (spinning) in the cooperative sector and private sector. One of the major spinning units is the cooperative Jawaharlal Nehru Sahakari Soot Mill, situated on Julwania Road. The famous Sendhwa cotton hub is just 70 km from Khargone city.

The red chilli pepper is exported abroad. A famous mandi of chilli at Bedia is located about 50 km from Khargone city.

Divisions
The district is divided into two sub-divisions, Barwaha and Khargone, which are further divided into nine tehsils. The Barwaha sub-division has three big tehsils (Barwaha, Maheshwar, and Kasrawad) which cover 50% of the area of the Khargone district, while the Khargone sub-division has six small tehsils (Khargone, Gogawan, Segaon, Bhagwanpura, Bhikangaon, and Jhirnya) which cover the remaining 50% of the area.

Khargone city is the administrative headquarters of the district. Other towns include Maheshwar, Kasrawad, Segaon, Bhagwanpura, Jhirnya, Bhikangaon, Gogawan, and Barwaha. Maheshwar is a tourist destination due to it being the former capital of the Haihayas and the Holkars of Indore.

The district consists of six Vidhan Sabha constituencies: Bhikangaon, Barwaha, Maheshwar, Kasrawad, Khargone, and Bhagwanpura. Bhikangaon and Barwaha are a part of the Khandwa Lok Sabha constituency, while the rest are part of the Khargone Lok Sabha constituency.

Demographics
According to the 2011 census, Khargone district has a population of 1,873,046, roughly equal to the population of Kosovo or the US state of West Virginia. It ranks 252nd out of the 640 districts in India in terms of population. The district has a population density of 233 PD/sqkm. Its population growth rate over the decade 2001–2011 was 22.81%. West Nimar has a sex ratio of 963 females for every 1000 males, and a literacy rate of 63.98%. 15.96% of the population lives in urban areas. Scheduled Castes and Scheduled Tribes make up 11.16% and 38.98% of the population, respectively.

Languages
At the time of the 2011 census, 51.80% of the population in the district spoke Nimadi, 17.38% Hindi, 11.10% Bareli, 6.74% Bhilali, 6.43% Bhili, 1.98% Urdu, 1.81% Banjari, 0.61% Gujarati, and 0.43% Marathi as their first language.

Nimadi is the most spoken language in west Nimar. Bareli Palya, a Bhil language, has approximately 10,000 speakers, centered in Madhya Pradesh; Bareli Rathwi, another Bhil language, has approximately 64,000 speakers, written in the Devanagari script; and Bhilali has 1,150,000 speakers.

Villages

 * Surpala
 * Bhagwanpura

title: Khargone district


text:
Talk:Khargone district

WP:INDIA Banner/Madhya Pradesh workgroup Addition
WP India with Madhya Pradesh workgroup parameters was added to this article talk page because the article falls under Category:Madhya Pradesh or one of its subcategories. Should you feel this addition is inappropriate, please undo my changes and update/remove the irrelavent categories to the article  --  TinuCherian  (Wanna Talk?) - 12:53, 21 June 2008 (UTC)

External links modified
Hello fellow Wikipedians,

I have just modified one external link on Khargone district. Please take a moment to review my edit. If you have any questions, or need the bot to ignore the links, or the page altogether, please visit this simple FaQ for additional information. I made the following changes:
 * Added archive https://web.archive.org/web/20131019160532/http://2010.census.gov/2010census/data/apportionment-pop-text.php to http://2010.census.gov/2010census/data/apportionment-pop-text.php

When you have finished reviewing my changes, you may follow the instructions on the template below to fix any issues with the URLs.

Cheers.— InternetArchiveBot  (Report bug) 08:41, 5 May 2017 (UTC)

title: Talk:Khargone district


text:
International Public Sector Accounting Standards

 International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements. These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

Objective
IPSAS aims to improve the quality of general purpose financial reporting by public sector entities, leading to better informed assessments of the resource allocation decisions made by governments, thereby increasing transparency and accountability. This objective is to be delivered by developing and maintaining IPSAS and other financial reporting guidance, and by raising awareness and adoption of accrual-based accounting in the public sector.

Scope
IPSAS are accounting standards for application by national governments, regional (e.g., state, provincial, territorial) governments, local (e.g., city, town) governments and related governmental entities (e.g., agencies, boards and commissions). IPSAS standards are widely used by intergovernmental organizations or institutions. IPSAS do not apply to government business enterprises.

Due process
IPSAS are issued by IPSASB (International Public Sector Accounting Standards Board), an independent organ of IFAC (International Federation of Accountants). The IPSASB adopts a due process for the development of IPSAS that provides the opportunity for comment by interested parties including auditors, preparers (including finance ministries), standard setters, and individuals. IPSASB meetings to discuss the development and to approve the issuance of IPSAS or other papers are open to the public. Agenda papers, including the minutes of the meetings of the IPSASB, are published on the IPSASB's website: www.ipsasb.org. Observers on the IPSASB meetings include ADB, EU, IASB, IMF, INTOSAI, OECD, UN, UNDP and the World Bank.

Convergence with IFRS
IPSAS are based on the International Financial Reporting Standards (IFRS), formerly known as the International Accounting Standards (IAS). IFRS are issued by the International Accounting Standards Board (IASB). IPSASB adapts IFRS to a public sector context when appropriate. In undertaking that process, the IPSASB attempts, wherever possible, to maintain the accounting treatment and original text of the IFRS unless there is a significant public sector issue which warrants a departure.

Language
The approved text of IPSAS standards is that published by the IPSASB in the English language. The IPSASB Handbook has been translated from English into a number of languages, including French, Spanish , German, Russian and Chinese. The Arab Society of Certified Accountants (ASCA) of Jordan issued an Arabic version of the IPSASB Handbook. In addition, Brazil is working on translation of IPSAS into Portuguese. See for more information.

Features
There are 42 standards on the accrual basis of accounting and one standard on the cash basis of accounting (source: IPSAS Handbook published March 2011).
 * When the accrual basis of accounting underlies the preparation of the financial statements, the financial statements will include:
 * the statement of financial position (IPSAS 1),
 * the statement of financial performance (IPSAS 1),
 * the cash flow statement (IPSAS 2),
 * the statement of changes in net assets/equity (IPSAS 1),
 * the notes to the financial statements, or annex (IPSAS 1).
 * When the cash basis of accounting underlies the preparation of the financial statements, the primary financial statement is
 * the statement of cash receipts and payments.

Funding
Multilateral development banks (World Bank, ADB) provide a substantial amount of funding for the work of IPSASB. Other sources of revenue for the development of IPSASs include funding from international, national and regional government entities. In addition, IFAC (International Federation of Accountants) and the CICA (Canadian Institute of Chartered Accountants) support the IPSASB activity.

Impact of the credit crisis on public sector accounting
The credit crisis has raised several public sector accounting issues. Governments have extended credit to banks, guaranteed the liabilities of banks, purchased impaired debt instruments and in some instances have assumed control of banks. The unique nature of the credit crisis and the unprecedented response by governments around the world has reinforced the importance of high-quality standards for financial reporting by governments. The credit crisis has increased the need for accountability in the public sector and for transparency in its financial dealings.

Adoption by intergovernmental organizations
The following intergovernmental organizations have adopted IPSAS or are in the process of adopting IPSAS:
 * Commonwealth Secretariat: Adopted IPSAS as the basis for financial reporting from 1 July 2008 i.e. Financial Year 2008–2009. Source: Commonwealth Secretariat Website 2008-09 Audited Financial Statements (Page 5 under Accounting Policies).
 * CoE (Council of Europe): Issues IPSAS compliant financial statements since 2007.
 * EC (European Communities): Issues IPSAS-similar financial statements since 2005.
 * ESA (European Space Agency): Aims to be IPSAS compliant by January 1, 2010.
 * EUMETSAT (European Organisation for the Exploitation of Meteorologial Satellites): Aims to be IPSAS compliant with the production of the annual accounts 2012, in March 2013.
 * INTERPOL (International Criminal Police Organization): From 2007 onwards, financial statements are prepared in accordance with INTERPOL's Financial Regulations and in compliance with IPSAS. If there is a divergence between IPSAS and INTERPOL's Financial Regulations, the INTERPOL Financial Regulations have been applied. Divergences are not deemed to be significant.
 * ITER (ITER Organization – IO): Issues IPSAS financial statements since 2008.
 * NATO (North Atlantic Treaty Organization): Issues IPSAS financial statements since 2008.
 * OECD (Organisation for Economic Co-operation and Development): Issues IPSAS-compliant financial statements since 2000, the first body in the world to do so.
 * BIPM (BIPM): Issues IPSAS financial statements since 2010.

United Nations System
UN (United Nations), Programmes and Funds (such as UNDP, UNICEF and UNHCR), Specialized Agencies (such as FAO, ICAO, ILO, UNIDO, UNESCO, UNOPS and WHO) and Related Organizations (such as IAEA, OPCW, the World Trade Organization, and the World Meteorological Organization) aim to be IPSAS compliant.
 * WFP (World Food Programme): WFP is the first United Nations agency to implement IPSAS. In its 2008 financial statements, WFP adopted all standards issued by the IPSAS Board including several standards prior to their effective date.
 * PNUD: Adoption in progress (2009/2012)

IPSAS Manager Mark Fielding-Pritchard reports that UN Women adopted in full IPSAS from 1 January 2012. This was followed by a clean audit report from UNBoA as of 31 December 2012.

Adoption by country
Many governments say they are introducing IPSAS because it is considered to be good practice. However, very few governments have actually adopted the standards. In terms of the Cash Basis IPSAS, not a single country in the world has actually adopted the standard. The main problem is the key requirement to produce consolidated financial statements for all controlled entities. Consolidating government business entities with ministries and departments would be very time-consuming, and almost all governments consider that it is not worth the very real costs. https://www.mof.go.jp/budget/report/public_finance_fact_sheet/index.htm.
 * Afghanistan – Process in place to adopt IPSAS, first cash basis then accrual basis. Legislation passed.
 * Abu Dhabi – Prepared 2010 financial statements in accordance with accrual accounting IPSAS for some departments and municipalities.
 * Albania – Applies cash basis of accounting. Law requires modified cash basis of accounting (including accounts payable). Plans to adopt cash basis IPSAS with the possibility of applying accrual accounting IPSAS subsequently.
 * Algeria – World Bank project for accounting and other reform includes IPSAS.
 * Argentina – Process in place to develop public sector accounting standards that are harmonized with accrual accounting IPSAS.
 * Armenia – In the process of gradual transition towards accrual basis IPSAS. Draft law on public sector accounting and draft accounting standards, policies, manual and chart of accounts have been designed.
 * Australia – Adopted full accrual accounting standards, consistent with IPSAS. The Australian Accounting Standards Board (AASB) has issued 'Australian equivalents to IFRS' (A-IFRS). The AASB has made certain amendments to the IASB pronouncements in making A-IFRS; however, these generally have the effect of eliminating an option under IFRS, introducing additional disclosures or implementing requirements for public sector entities, rather than departing from IFRS for Australian entities. Because of these amendments, the final standards as they apply to public sector entities are very similar to IPSAS.
 * Austria – Process in place to adopt accrual accounting IPSAS.
 * Azerbaijan – The 2004 Law on Accounting requires the adoption of national public sector accounting standards based on IPSAS by public sector effective 1 January 2009. Applicable to municipalities, budget organizations and off-budget state funds, i.e. the State Oil Fund and the Social Security Fund.
 * Bangladesh – The government of Bangladesh has expressed both commitment and willingness to adopt the cash basis IPSAS and has taken an initiative to prepare the financial statements in accordance with the cash basis IPSAS. The first set of IPSAS based statements for the core ministries (excluding specialized organizations) and the specialized organizations are planned to be produced by the fiscal year 2007-2008 and 2009-2010 respectively. The government considers the adoption of the cash basis IPSAS a point of departure towards implementing the accrual basis of accounting in the long run.
 * Barbados – Process in place to adopt accrual basis IPSAS.
 * Belarus – Applies modified cash basis. No plans to adopt IPSAS.
 * Bhutan – The department of public accounts (DPA) has notified that it will develop Royal Government of Bhutan Accounting Standards by referring to the cash basis IPSAS. The government of Bhutan has expressed a commitment to adopting the cash basis IPSAS and studying the feasibility of gradually moving to accrual basis of accounting.
 * Bosnia and Herzegovina – Reports on the cash basis of accounting. No plans to adopt IPSAS.
 * Botswana – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
 * Brazil – The Federal Government of Brazil has announced plans to fully implement IPSAS by 2012.
 * Bulgaria – Applies modified cash basis. Some initiatives to adopt IPSAS, but no concrete plan.
 * Cambodia – Process in place to adopt accrual basis IPSAS.
 * Canada – Applies accounting standards that are broadly consistent with IPSAS
 * Cayman Islands – Government has adopted accrual basis IPSAS. However, this was associated with major problems and a delay of publishing government financial statements of over five years and very critical reports from the Auditor General.
 * Chile – For several years the Chilean Public Sector has used accrual accounting, and “Contraloría General de la República” is leading a process to converge to IPSAS
 * China – Project in place to adopt IPSAS. There is no formally announced decision.
 * Cyprus – Has adopted the cash basis IPSAS.
 * Colombia – The government of Colombia has made a commitment to IPSAS and is working on the convergence of its national accounting standards with international standards.
 * Costa Rica – Government of Costa Rica mandated the use of IPSAS on October 11, 2007, by publishing Decree No. 34029-H. The process of adopting and implementing IPSAS has been undertaken by the preparation of the Official Accounting Framework for the financial and non-financial sectors of the public sector in Costa Rica.
 * Croatia – Applies modified cash basis. No plans to adopt IPSAS.
 * Cyprus – Process in place to adopt cash basis IPSAS.
 * East and Southern Africa – The East and Southern African Association of Accountants General member states' aims include adoption of IPSAS. The association's member states are Botswana, Kenya, Lesotho, Malawi, Mauritius, Mozambique, Namibia, Rwanda, South Africa, Swaziland, Tanzania, Uganda, Zambia, and Zimbabwe. Funding support is provided by the Swedish International Development Cooperation Agency. See 'Tanzania' Section for updates about Tanzania.
 * East Timor – Has adopted the cash basis IPSAS.
 * El Salvador – World Bank project has IPSAS adoption as one objective.
 * Estonia – Process in place to adopt accrual basis IPSAS.
 * Fiji – Prepared 2009 financial statements in accordance with the cash basis IPSAS, including a consolidated statement of cash receipts and payments.
 * France – Government has moved to accrual recently: Government financial statements were issued for the first time in 2006. They are audited by the Cour des Comptes (Public National Audit Office). Accounting standards are based on French GAAP for the private sector, IFRS and IPSAS. Standards are issued by the Conseil de normalisation des comptes publics (Advisory council on public sector accounting standards).
 * Gambia – In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS.
 * Georgia – Central government currently prepares budget execution reports in accordance with the cash basis of accounting. In 2007 the minister of finance decided to adopt IPSAS for central and sub-national governments, starting with the Cash-basis IPSAS, gradually adding disclosures about assets and liabilities in order to subsequently arrive at accrual accounting IPSAS.
 * Germany – The City of Hamburg takes IPSAS as well as IFRS and the German Handelsgesetzbuch (HGB) into consideration in preparing its accrual accounting financial statements.
 * Ghana – the adoption of Accrual Based IPSAS was announced in 2014 as the framework for preparation, presentation and disclosure of general purpose financial statement. The implementation of the Standards is however scheduled to be completed in the year 2023.
 * Guatemala – Process in place to adopt accrual basis IPSAS.
 * Honduras – Process in place to adopt accrual basis IPSAS.
 * Hungary – European Union twinning project for accounting and other reform does not includes IPSAS at all but rather IAS (IAS 26).
 * India – The Government Accounting Standards Advisory Board is in favor of limited adoption of cash basis IPSAS for cash transactions and corresponding accrual IPSASs for those transactions recorded on other than the cash basis. A road map has been prepared for transition from the cash to accrual accounting system and an operational framework for its implementation. The possible transition towards accrual accounting has been planned incremental and in phases spanning from 10–12 years. The central government and the majority of Indian state governments have accepted the idea of accrual accounting. The Committee on Accounting Standards for Local Bodies is reviewing IPSAS with a view to their adoption.
 * Indonesia – IPSAS-compliant government accounting standards is in process. Download Indonesia Central Government's Financial Statements 2008
 * Israel – On August 5, 2004 Government Resolution Number 2375 was passed as to the adoption and implementation of IPSAS by government ministries and by non-commercial statutory corporations. The Accountant General is currently leading a reform in the administration of State assets and liabilities involving the gradual adoption and implementation of IPSAS. A significant part of the data in the financial statements is presented according to Israeli Government Accounting Standards and IPSAS, but the statement of assets does not represent all the assets held by the State of Israel.
 * Italy – Italy is moving towards an accrual accounting system. As required by the Reform 1.15 of the National Recovery and Resilience Plan, starting from 2027 Italy will adopt a single accrual accounting system for the entire public sector, in line with the path outlined European level by Council Directive 2011/85/EU. The Italian accrual accounting standards (ITAS) are IPSAS insipred and take into account the EUROSTAT-EPSAS Expert group guidance. https://accrual.rgs.mef.gov.it
 * Jamaica – Commitment to adopt accrual basis IPSAS and change is in process.
 * Japan – Cash receipts and payments during several months after fiscal year-end are recorded and reported attributable to the prior fiscal year. The Government of Japan's consolidated financial statements are issued twelve months after the balance sheet date, whereas IPASAS 1.69 requires to issue within six months of the reporting date.  Taxes are presented on the statement of changes in net assets, presuming that those are capital contributions from the taxpayers.  This is a concept denied by IPSAS 23.62.  The Government of Japan's statement of financial performance has no revenue, only expenses.
 * Jordan – The Jordanian Council of Ministers has announced plans to adopt and fully implement the International Public Sector Accounting Standards.
 * Kazakhstan – The Government of Kazakhstan has announced that from January 1, 2013, the Republic of Kazakhstan will prepare and present public sector financial statements that comply in all material respects, with accrual basis International Public Sector Accounting Standards. Current financial reporting practice in the public sector is based on various decrees issued by the government, and the current proposal is to migrate directly to the IPSASs from the current basis. The migration process has been initiated by the Ministry of Finance with input from the National Bank.
 * Kenya – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS. However, like the other members of ESAAG, Kenya has not adopted the Cash Basis IPSAS.
 * Kyrgyzstan – The Kyrgyz Ministry of Finance is finalizing the transition to IPSAS in line with the Kyrgyz government’s approval of an action plan to reform accounting and financial reporting in the public sector
 * Kosovo – Having adopted the cash-basis IPSAS in 2004, the Republic of Kosovo was among the first countries in the world to issue financial statements complying with the cash-basis IPSAS. However, government business enterprises are not consolidated. Many ministries show subsidies and transfers to these organizations, but they are not fully consolidated as required by the Cash IPSAS.  These financial statements are available in English from: http://www.mef-rks.org/en/download/517-budget-reports-and-financial-statements.
 * Kuwait – The Ministry of Finance of the State of Kuwait has a project in place to implement accrual accounting IPSAS.
 * Laos – IMF and World Bank are working with the government to adopt IPSAS.
 * Latvia – Financial statements for central and local government and government-related entities are accrual IPSAS compliant with one exception: tax revenue. Budget execution reports are cash-based.
 * Lebanon – Project in progress to introduce IPSAS.
 * Lesotho – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
 * Liberia – On November 19, 2009 the Liberian Minister of Finance, the Hon Augustine Ngafuan, announced the adoption of the Cash Basis IPSAS for all transactions involving the central Government of Liberia. The Minister also announced the Government's long-term goal of adopting the accrual basis IPSAS. The Cash Basis IPSAS shall be applied to prepare government financial statements to cover the fiscal year July 1, 2009 to June 30, 2010, the government will migrate to the accrual basis IPSASs over a five-year period.
 * Lithuania – Approved IPSAS accrual accounting standards and are preparing accrual accounting financial statements for 2010.
 * North Macedonia – In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS. The Agency for financial support of agriculture and rural development, as well as the National fund within the Ministry of Finance use IPSAS accrual basis for the purposes of reporting to the European Commission on the use of the IPARD (Instrument for pre-accession assistance in rural development) funds.
 * Malaysia – The Malaysian Federal Government has adopted the cash basis IPSAS. Its financial statements for the year ended December 31, 2005 were prepared in accordance with the cash basis IPSAS, were audited by the Supreme Audit Institution of Malaysia and received an unqualified audit opinion. However, government business enterprises are not consolidated. The New Economic Model for Malaysia, which was unveiled in 2 parts in 2010, has outlined a number Strategic Reform Initiatives ("SRIs") in support of the Economic Transformation Programme, as well as various policy measures forming the bedrock of these SRIs. The adoption of accrual accounting by the public sector was listed as one of these policy measures. This recommendation has immediately prompted the Performance Management and Delivery Unit ("PEMANDU") to bring on board some of the best and brightest amongst the public sector accountants and academia, as well as technical experts representing related bodies such as the Malaysian Institute of Accountants and the Malaysian Accounting Standards Board to draw up the transition roadmap through a six-week laboratory session. According to the roadmap, accrual accounting will be adopted in the financial reporting by the public sector with effect from 1 January 2015, using bases and policies which are consistent in all material respect with accrual basis IPSAS.
 * Malawi – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
 * Maldives – The Audit Act of the country allows the cash basis IPSAS to be followed albeit this is not specified in the public finance law. Process in place to adopt IPSAS. The Ministry of Finance and Treasury has been planning to introduce the IPSAS formats for statements, explanatory notes, and disclosures in 2009 as part of a public sector accounting project.
 * Mauritania – Decision made to adopt IPSAS, implementation initiated.
 * Mauritius – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
 * Moldova – Treasury reports on the cash basis of accounting. Considering to adopt Cash-basis IPSAS. Budget institutions apply modified accrual basis of accounting
 * Mongolia – Paragraph 26.3 of the Management and Financing Law for Budget Entities specifies that state entities prepare financial statements on the accrual basis of accounting. The Ministry of Finance, Mongolia and the Mongolian Institute of Certified Public Accountants provide public sector entities with the current IPSASB handbook of pronouncements for this purpose.
 * Montenegro – Reports on the cash basis of accounting. No plans to adopt IPSAS
 * Morocco – Institution building includes IPSAS.
 * Mozambique – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
 * Namibia – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
 * Nepal – There is general consensus among policy makers, accounting professionals, and international organizations on the need for Nepal to adopt the cash basis IPSAS. Nepal has been developing Nepal public sector accounting standards by referring to the cash basis IPSAS in a close collaboration between the professional accountants and government officials. Attempts are being made to change the accounting regulations in order to incorporate the mandatory use of IPSAS. Nepal has successfully completed piloting of two ministries for fiscal year 2011/12 & 2012/13 of Ministry of Physical Infrastructure and Transport & Ministry of Women, Children and Social Welfare, followed by live implementation for fiscal year 2013/14 of these two ministries. Certificate of conformance was also provided to these two ministries by ICFGM for respective years. Implementation was further extended for 31 economic entities (ministries & constitutional bodies) for fiscal year 2014/15 & 2015/16 which has also been completed by the end of 2016. Nepal has completely implemented NPSAS to all 43 economic entities (As-a-whole-of-government) in 2018. OAG format (federal, province and local government) has been approved by office of auditor general in January 2019. Implementation to provincial government is being exercised in 2019.
 * Netherlands – Government has experimented adoption of accrual basis IPSAS. The minister of Finance submitted an evaluation of this pilot to parliament in October 2008, arguing that accrual accounting is not more useful for ministries than the current commitments-cash accounting system. The Minister decided to improve the current commitments-cash accounting system and the non-financial information in the budget and the annual report. Parliament requested an analysis of experiences in accrual accounting in other countries. Accrual accounting has already been adopted by agencies, quangos and other 'business-like' organizations of government.
 * New Zealand – At present New Zealand public sector entities apply NZ IFRS, which include 'public benefit entity (PBE)' amendments. These PBE amendments mean that NZ IFRS, as they apply to public sector entities, are similar to IPSAS. However, New Zealand is currently considering proposals to have two sets of accounting standards: one set to be applied by entities with a for-profit objective; and another set to be applied by entities with a public benefit objective. It is proposed that this latter set of standards be based on IPSAS. Details of these proposals are available at XRB
 * Nicaragua – Adopted cash basis IPSAS.
 * Nigeria – In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS. This is to conform to international accounting standards.
 * Norway – Central government is piloting the change to full accrual accounting. In the pilot entities Norway applies the accrual basis IPSAS where there is no applicable Norwegian private sector accounting standard.
 * Pakistan – Adopting Cash Basis IPSAS was one of the major achievements of World Bank backed Project to Improve Financial Reporting and Auditing (PIFRA). Now the Federal Government, all Provincial Governments and District Governments are presenting their annual financial statements on Cash Basis IPSAS. The compliance with the Cash Basis IPSAS is seen as a transition path towards presenting the full accrual information. World Bank project supports this change.
 * Palestinian Authority – The 2008 financial statements are the first financial statements similar to the cash-basis IPSAS to be issued by the Palestinian Authority. Deviations from the standard include consolidation and budget information. There is an ambition to apply accrual accounting IPSAS for the 2012 financial statements.
 * Peru – In the process of adopting IPSAS. IPSAS 1 to 17 were implemented on January 1, 2004 and IPSAS Standards 18 to 21 were implemented on March 14, 2006.
 * Philippines – Has adopted accrual accounting IPSAS.
 * Romania – Central government has adopted the accrual basis of accounting, including some of the IPSASs, notably IPSAS 1 Presentation of Financial Statements, IPSAS 2 Cash Flow Statements, IPSAS 12 Inventories, IPSAS 17 Property, Plant and Equipment and IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets. Plans include improvement of compliance with these standards and the adoption of additional IPSASs, including IPSAS 6 Consolidated and separate financial statements.
 * Russia – Has adopted the accrual accounting IPSAS and has made significant progress towards implementation.
 * Rwanda – The financial statements and accounting policies adhere, to the extent possible, to the Cash-basis IPSAS. Deviations include recognition of accounts payable (invoices for goods and services which are outstanding on the date of the closure of the fiscal year are recognized as liabilities), loans receivable and advances are recognized as assets, interest payable on public debt is accrued, and consolidation.
 * Saudi Arabia – The Ministry of Finance of the Kingdom of Saudi Arabia and the Saudi Audit Bureau commissioned a study starting 2008 to evaluate the Saudi government's current financial reporting and to analyze the improvements IPSAS might bring.
 * Swaziland – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
 * Serbia – Applies cash accounting. Law includes requirements to comply with Cash-basis IPSAS.
 * Singapore – Adopted full accrual accounting standards, consistent with IPSAS.
 * Slovak Republic – Has adopted accrual basis IPSAS.
 * Slovenia – Reports on the cash basis of accounting. No plans to adopt IPSAS. In 2010 a law went into effect requiring a state balance sheet to be included in the financial statements.
 * Solomon Islands – Prepared 2009 financial statements in accordance with the cash basis IPSAS, including a consolidated statement of cash receipts and payments.
 * South Africa – The Office of the Accountant General (OAG) issues a preparation guide on financial statements to be adopted by government departments per financial year. This guide prescribes the modified cash basis of accounting to be used by all departments. Public entities and trading entities use Generally Recognized Accounting Practice (GRAP), developed by the South African Accounting Standards Board based on IPSAS. Public/ widely held companies use IFRS.
 * Spain – The Spanish Ministry of Economy and Finance is implementing accrual basis IPSAS for public sector financial reporting. The Ministry plans to have implemented accrual basis IPSAS by 2011 at the latest. Spanish translation of IPSAS Handbook is available.
 * Sri Lanka – The state annual accounts are prepared in accordance with the cash basis IPSAS since 2002. The incorporation of the additional accrual disclosures in the financial statements has been seen as a first step towards the accrual-basis of accounting. The government has expressed its commitment towards adopting the accrual-basis IPSASs for accounting and budgeting. The Government of Sri Lanka has requested that the Institute of Chartered Accountants of Sri Lanka prepare suitable accrual basis accounting standards for use by public sector entities. The ICASL's Public Sector Accounting Standards Committee has begun the process of developing Sri Lankan versions of the IPSASs, as at July 2009, five standards had been completed and forwarded to the Government.
 * Switzerland – Federal government is adopting IPSAS, effective from 2007. The government of the State/Canton of Geneva is similarly adopting IPSAS from 2008 and the State/Canton of Zurich from 2009. The governments of the States/Cantons of Lucerne and Berne have initiated projects adopting IPSAS, with effective dates 2012 and 2013, respectively. All States/Cantons should adopt at least a national standard called HAM2, but are allowed to go beyond and adopt IPSAS. HAM2 is based on the accrual basis accounting model HAM (1981), but converges with IPSAS in respect of presentation, recognition and disclosure. However, HAM2 has lesser requirements mainly in respect of measurement.
 * Tajikistan – The Public Financial Management Modernisation Programme prepared an implementation and training strategy for Tajikistan national public sector accounting standards based on IPSAS as part of an overall public sector reform strategy by the Ministry of Finance.
 * Tanzania – The Central Government, Tanzania, under the Accountant General (ACGEN) migrated to accrual based IPSAS for the year ended 30 June 2013. Local Government Authorities and other Government Entities are complying with accrual based IPSAS/IFRS respectively. For the year ended 30 June 2014, the ACGEN Office prepared for Tanzania Mainland, the first set of consolidated financial statements for the Whole-Of-Government. The Government adopted the transition provision of IPSAS 6, hence the elimination of inter-entity transactions and balances will be done for the year ending 30 June 2015. Additionally, the transitional provisions of IPSAS 17 on PPE and IPSAS 23 on Taxes have been adopted, hence the five years transitional period to 2017.
 * Turkey – Turkish central government started moving to modified accrual based accounting in 2003. The Public Financial Management and Control Law of 2006 require the government to adopt international accounting standards for the public sector. Based on this law, the government issued a public accounting regulation for central government entities in 2006 and established a Public Accounting Standards Board. In 2006 this Board decided to adopt IPSAS 1 through IPSAS 21 in a 6-year period (deadline is 2012). By 2011 17 standards have been adopted.
 * Turkmenistan – As part of its public administration reform project, the Ministry of Finance prepares the adoption of accrual accounting IPSAS.
 * Uganda – Arrangements are underway to commence transition from modified cash basis of accounting to adoption of full accrual IPSAS. A phased implementation approach is planned. This will entail a phased implementation approach initially focusing on updating the legal and regulatory frame work for budgeting, financial management and reporting, review of the chart of accounts and development of comprehensive accounting policies and reporting guidelines.
 * Ukraine – Presidential decree requires government to adopt accrual accounting, but no accrual accounting standards have been adopted yet.
 * United Arab Emirates – Process in place to adopt accrual basis IPSAS.
 * United Kingdom – UK public sector applies accounting guidance that is broadly consistent with IPSAS. The accounts of the central government departments and entities in the central government and health sectors have been produced using International Financial Reporting Standards as adopted by the EU from 2009/10 onwards. IPSAS form the second level of standards in the hierarchy used in developing the IFRS-based accounting guidance, and are relied on where they cover issues not covered by IFRS or IAS, or where they provide additional guidance on interpretations or adaptations for the public sector context. Local government bodies in the UK have adopted this framework from 2010/11 onwards.
 * United States – Applies accounting standards that are broadly consistent with IPSAS.
 * Uruguay – The government has mandated IPSAS for the national accounting entity. This is established in clause 21 of Decree 81, dated December 17, 2002, that gives responsibility to the National Audit Office of the Republic, to record and publish the financial statements. Decree 327/997 gives responsibility to the General Accounting Office of the Nation to draw up the General Framework for Public Accounting, including the master plan of accounts, and all related standards and to draft the financial statements for the Nation's Treasury and Public Accounts. The General Accounting Office of the Nation has not yet complied with the decree, but it is making a great effort to implement the mandate and to install a reliable accounting system.  It is also preparing the government staff to become proficient in the knowledge and practical use of IPSAS.
 * Uzbekistan – The Ministry of Finance of the Republic of Uzbekistan has adopted a Public Financial Management Reform Strategy 2007-2018, which has been published on www.adb. org. The Strategy states, inter alia: "Accordingly, it is planned to: promulgate new Uzbekistan public sector accounting standards in line with accrual basis IPSAS; comply with GFSM 2001; and undertake budget accounting on a cash basis reflecting the GFSM 2001 classification structure."
 * Vanuatu – Process in place to adopt accrual basis IPSAS.
 * Vietnam – Process in place to adopt IPSAS with IMF and World Bank support. Translation of IPSAS in process.
 * Yemen – Process in place to adopt cash basis IPSAS.
 * Zambia – Process in place to adopt cash basis IPSAS. Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.
 * Zimbabwe – Member of ESAAG (East and Southern African Association of Accountants General). The aims of ESAAG member states include the adoption of the Cash-basis IPSAS.

However, the number of governments that have actually adopted the full accrual basis for the financial statements of their central government ministries is very limited. In December 2007, Mike Hathorn (then chair of the IPSAS Board) said that only six governments across the world had actually issued financial statements on the full accrual basis (at the FEE Public Sector meeting, Brussels). In September 2009, the IMF said that the following countries had adopted the full accrual basis of accounting:
 * Australia
 * Canada
 * Colombia
 * France
 * New Zealand
 * UK
 * US

See – https://web.archive.org/web/20121005232340/http://www.eastafritac.org/images/uploads/documents_storage/Transition_to_Accrual_Accounting.pdf


text:
Little River Railroad (Michigan)

The Little River Railroad is a heritage railroad located in Coldwater, Michigan. The train runs to Quincy, Michigan and occasionally Hillsdale, Michigan.

It is dedicated to the restoration and operation of historic railroad equipment such as steam locomotives. The railroad began operations in 1975.

The railroad operates passenger train excursions from Memorial Day weekend through the last weekend in October with eight Christmas excursions in December, along parts of the former Lake Shore and Michigan Southern Railway, later New York Central, now owned by the Indiana Northeastern Railroad section named "The Old Road."

Locomotives
Source

Rolling Stock
Source

title: Little River Railroad (Michigan)


text:
User talk:Rayvann

Welcome!

Hello,, and welcome to Wikipedia! Thank you for your contributions. I hope you like the place and decide to stay. Here are a few good links for newcomers: I hope you enjoy editing here and being a Wikipedian! Please sign your name on talk pages using four tildes (~~); this will automatically produce your name and the date. If you need help, check out Where to ask a question, ask me on my talk page, or place  on your talk page and someone will show up shortly to answer your questions. Again, welcome!
 * The five pillars of Wikipedia
 * How to edit a page
 * Help pages
 * Tutorial
 * How to write a great article
 * Manual of Style

By the way, I reverted the picture you uploaded to Image:Revan.jpg back to the original; if you would like to upload that picture with a different title so it is separate from the screenshot we already have, you can, but please be aware that you need to add licensing information to that image or it will be deleted. Thank you. Nufy8 14:42, 2 October 2005 (UTC)

Image copyright problem with Image:Darth Revan2.jpg
Thanks for uploading Image:Darth Revan2.jpg. However, the image may soon be deleted unless we can determine the copyright holder and copyright status. The Wikimedia Foundation is very careful about the images included in Wikipedia because of copyright law (see Wikipedia's Copyright policy).

The copyright holder is usually the creator, the creator's employer, or the last person who was transferred ownership rights. Copyright information on images is signified using copyright templates. The three basic license types on Wikipedia are open content, public domain, and fair use. Find the appropriate template in Image copyright tags and place it on the image page like this:.

Please signify the copyright information on any other images you have uploaded or will upload. Remember that images without this important information can be deleted by an administrator. If you have any questions, feel free to contact me. Thank you. Shyam ( T / C ) 07:22, 10 March 2006 (UTC)

title: User talk:Rayvann


text:
Wikipedia:Articles for deletion/Andrew (TV Series)

 * The following discussion is an archived debate of the proposed deletion of the article below. Please do not modify it. Subsequent comments should be made on the appropriate discussion page (such as the article's talk page or on a Votes for Undeletion nomination).  No further edits should be made to this page.

The result of the debate was DELETE. — J I P | Talk 09:14, 12 October 2005 (UTC)

Andrew (TV Series)
An orphaned hoax page by User:24.46.170.164 - (contributions), who has vandalized a number of other pages inserting references to a previously deleted article on the same subject, Wikipedia:Articles for deletion/Andrew Branigan: Boy Genius MC MasterChef 14:43, 2 October 2005 (UTC)
 * Delete per nominator -- SoothingR 14:50, 2 October 2005 (UTC)
 * delete' You have to admit, its kind of funny... the kid listed the names and birthdays of all his family members (aunts, uncles, and cousins included) at the end of the article. Roodog2k (Hello there!) 16:08, 2 October 2005 (UTC)
 * Delete per nominator. Quale 03:59, 3 October 2005 (UTC)
 * Delete Wikipedia is not a place for nutters to make up thier own TV shows!!! Bwfc 18:57, 8 October 2005 (UTC) (Cruel but True)
 * The above discussion is preserved as an archive of the debate. Please do not modify it. Subsequent comments should be made on the appropriate discussion page (such as the article's talk page or in an undeletion request). No further edits should be made to this page.


text: User talk:70.156.43.113

title: User talk:70.156.43.113


text:
Zoltan Korda

Zoltan Korda (May 3, 1895 – October 13, 1961) was a Hungarian-born motion picture screenwriter, director and producer. He made his first film in Hungary in 1918, and worked with his brother Alexander Korda on film-making there and in London. They both moved to the United States in 1940 to Hollywood and the American film industry.

Early life and education
Born Zoltán Kellner (Kellner Zoltán, in Hungarian name order), of Jewish heritage, in Pusztatúrpásztó, Túrkeve, Hungary (then Austria-Hungary), he was the middle brother of Alexander and Vincent Korda, all of whom became filmmakers. Before leaving Hungary to work full-time in London with his brother Alexander, he (Zoltán) served in the Hungarian Army as a cavalry officer.

Career
As a young man, Korda went to work with his brother Alexander in their native Hungary and in the United Kingdom for his London Films production company. He functioned as a camera operator; for a time he worked in film editing and as a screenwriter. In 1918 and 1920 in Hungary, he directed two silent film shorts and a feature-length silent film in Germany in 1927.

In London, he made his English-language directorial debut with the sound drama Men of Tomorrow (1932). He gained wide respect for the adventure film Sanders of the River (1935), starring the American actor Paul Robeson and Leslie Banks. The film proved a significant commercial and critical success, giving Korda the first of his four nominations for "Best Film" at the Venice Film Festival. Korda and Robert Flaherty won the Venice festival's "Best Director" award for Elephant Boy (1937).

A former cavalry officer in the Common Army, afterwards in the Austro-Hungarian Army in World War I, Korda made a number of military action/adventure films, many of which were filmed in Africa or India. Of his directorial efforts, 1939's The Four Feathers, starring Sir Ralph Richardson, is considered his greatest cinematic accomplishment. Of lasting significance, the film was nominated for the Palme d'Or at the 1939 Cannes Film Festival. In 2002 it was presented again by the Festival committee in retrospective.

In 1940, Zoltan Korda joined his brother Alexander in Hollywood, Los Angeles, California. Working through United Artists, he served as executive producer of The Thief of Bagdad. Zoltan Korda spent the rest of his life in southern California. He made another seven films, including the acclaimed 1943 World War II drama, Sahara (1943), for which he wrote the screenplay. It starred Humphrey Bogart. His films included A Woman's Vengeance (1947) with Charles Boyer and Jessica Tandy and the anti apartheid film Cry, the Beloved Country.

Marriage and family
Korda married Olly Szokolay in 1921, divorcing in 1924. Korda married the British actress and dancer Joan Gardner in 1930. They were together until his death. They had 2 sons, David and Nicholas. The extended family's colorful history is the subject of a book by Zoltan's nephew Michael Korda, Charmed Lives.

Poor health, brought on years earlier from a battle with tuberculosis, forced Zoltan Korda's retirement in 1955. He died in 1961 in Hollywood after a lengthy illness. He was buried in the Hollywood Memorial Park Cemetery.

Screenwriter

 * Women Everywhere (1930)
 * Sahara (1943)

Director

 * The Eleven Devils (1927) co-director
 * Men of Tomorrow (1932) lost film
 * Cash (1933)
 * Sanders of the River (1935)
 * Conquest of the Air (1936) co-director
 * Forget Me Not (1936)
 * Elephant Boy (1937)
 * The Drum (1938)
 * The Four Feathers (1939)
 * The Thief of Bagdad (1940) uncredited
 * Jungle Book (1942)
 * Sahara (1943)
 * Counter-Attack (1945)
 * The Macomber Affair (1947)
 * A Woman's Vengeance (1948)
 * Cry, the Beloved Country (1951)
 * Storm Over the Nile (1955) co-director

title: Zoltan Korda


text:
Co-ownership

Co-ownership is a legal concept in a business where two or more co-owners share the legal ownership of property.

For the concept of co-ownership in different legal codes, see:

 * Concurrent estate, for co-ownership in the common law system
 * Co-ownership (association football), for co-ownership of a player in association football (compartecipazione in Italy)

title: Co-ownership


text:
HMS Clyde

Ten ships of the Royal Navy have been named HMS Clyde after the River Clyde that runs through the city of Glasgow, Scotland. For His Majesty's Naval Base Clyde see HMNB Clyde.

 * HMS Clyde (1796) was a 38-gun fifth rate launched in 1796 and sold in 1814.
 * HMS Clyde (1805) was a 4-gun tender purchased in 1805 and sold in 1826.
 * HMS Clyde (1828) was a 46-gun fifth rate launched in 1828. She became a drill ship for the Royal Naval Reserve in 1870, and was sold in 1904.
 * HMS Clyde (1859) was a wooden screw gunboat launched in 1859, used a survey vessel from 1872 and sold in 1875.
 * HMS Clyde (1900) was a paddle vessel launched in 1900 and wrecked in 1951.
 * HMS Clyde was an Osprey-class sloop screw sloop launched as HMS Wild Swan (1876) in 1876, converted to a base ship and renamed HMS Clyde in 1904, renamed HMS Columbine in 1912 and sold in 1920.
 * HMS Clyde (N12) was a River-class submarine launched in 1934 and sold in 1946.
 * HMS Clyde was a Ton-class minesweeper coastal minesweeper launched in 1953 as HMS Crichton (M1124). She was renamed HMS Clyde between 1954 and 1961.
 * HMS Clyde was a Ton-class coastal minesweeper launched in 1953 as HMS Amerton (M1105), renamed HMS Clyde in 1960 and broken up in 1971.
 * HMS Clyde (P257) was a modified River-class patrol vessel launched in 2006, and decommissioned in 2020 to be transferred to the Royal Bahrain Naval Force.

title: HMS Clyde


text:
Fort Conti

Fort Conti was built in early 1679 at the mouth of the Niagara River on Lake Ontario as a post for the French explorer René-Robert Cavelier, Sieur de La Salle. Because of the fort's location, the French hoped to control the fur trade in the lower Great Lakes. The fort was named after Louis Armand I, Prince of Conti, the patron of La Salle's lieutenant, Henri de Tonti.

The storehouse and stockade were used as a shifting point for ships coming from Fort Frontenac (modern day Kingston, Ontario); the supplies would then be further shipped by canoes or bateaux up the river to current day Lewiston, New York, portaged up the Niagara Escarpment and carried past Niagara Falls to a place where the swift currents would not endanger the supplies, craft or crew. At this place, believed to be somewhere around current-day La Salle, New York (part of the city of Niagara Falls, New York, local historians place the site on Cayuga Island in Jayne Park.)

La Salle built a larger boat (most likely a reassembled boat taken apart at Fort Conti), and christened it Le Griffon and used her for the exploration of the river and Lake Erie in his search for a passage to the East Indies. In the summer of 1679 the fort was garrisoned by a handful of men while La Salle explored the upper lakes; The men returned to Fort Frontenac saying it was burned by "Indian raiders"; probably a cover to escape a brutal windswept winter on the shores of Ontario. The story is unlikely because natives in the area did not begin to become hostile until a few years later. Nonetheless the fort burned in late 1679, and was never rebuilt. Later the site would serve the French as Fort Denonville, which failed after less than a year, and later as the more permanent Fort Niagara which still stands today.

The site is now operated by a not-for-profit corporation within Fort Niagara State Park in the town of Porter, just north of Youngstown, New York.

title: Fort Conti