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Wiki Wiki Summary
Yoda conditions In programming jargon, Yoda conditions (also called Yoda notation) is a programming style where the two parts of an expression are reversed from the typical order in a conditional statement. A Yoda condition places the constant portion of the expression on the left side of the conditional statement.
Income tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income.
Income tax in the United States Income taxes in the United States are imposed by the federal government, and most states. The income taxes are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total income less allowable deductions.
Graphic design Graphic design is the profession and academic discipline whose activity consists in projecting visual communications intended to transmit specific messages to social groups, with specific objectives. Design is based on the principle of "form follows a specific function".Therefore, graphic design is an interdisciplinary branch of design whose foundations and objectives revolve around the definition of problems and the determination of objectives for decision-making, through creativity, innovation and lateral thinking along with manual or digital tools, transforming them for proper interpretation.
Kare Kano Kare Kano (Japanese: 彼氏彼女の事情, Hepburn: Kareshi Kanojo no Jijō, lit. "His and Her Circumstances") is a Japanese manga series written and illustrated by Masami Tsuda.
Lifecycle management Application lifecycle management (ALM) is the product lifecycle management (governance, development, and maintenance) of computer programs. It encompasses requirements management, software architecture, computer programming, software testing, software maintenance, change management, continuous integration, project management, and release management.
Risk management Risk management is the identification, evaluation, and prioritization of risks (defined in ISO 31000 as the effect of uncertainty on objectives) followed by coordinated and economical application of resources to minimize, monitor, and control the probability or impact of unfortunate events or to maximize the realization of opportunities.\nRisks can come from various sources including uncertainty in international markets, threats from project failures (at any phase in design, development, production, or sustaining of life-cycles), legal liabilities, credit risk, accidents, natural causes and disasters, deliberate attack from an adversary, or events of uncertain or unpredictable root-cause.
Financial law Financial law is the law and regulation of the insurance, derivatives, commercial banking, capital markets and investment management sectors. Understanding Financial law is crucial to appreciating the creation and formation of banking and financial regulation, as well as the legal framework for finance generally.
Form 10-K A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance. Although similarly named, the annual report on Form 10-K is distinct from the often glossy "annual report to shareholders," which a company must send to its shareholders when it holds an annual meeting to elect directors (though some companies combine the annual report and the 10-K into one document).
Grammatical construction In linguistics, a grammatical construction is any syntactic string of words ranging from sentences over phrasal structures to certain complex lexemes, such as phrasal verbs.\nGrammatical constructions form the primary unit of study in construction grammar theories.
Corrugated plastic Corrugated plastic or corriboard – also known under the tradenames of Cartonplast, Polyflute, Coroplast, FlutePlast, IntePro, Proplex, Correx, Twinplast, Corriflute or Corflute – refers to a wide range of extruded twinwall plastic-sheet products produced from high-impact polypropylene resin with a similar make-up to corrugated fiberboard. It is a light-weight tough material which can easily be cut with a utility knife.
Local Government Regulation Local Government Regulation is one of the six bodies that form the Local Government Group overseen by the Local Government Association (LGA). It provides advice and guidance to a number of regulatory services in the United Kingdom.
United States federal budget The United States federal budget comprises the spending and revenues of the U.S. federal government. The budget is the financial representation of the priorities of the government, reflecting historical debates and competing economic philosophies.
Regulation (European Union) A regulation is a legal act of the European Union that becomes immediately enforceable as law in all member states simultaneously. Regulations can be distinguished from directives which, at least in principle, need to be transposed into national law.
Radio regulation Radio regulation refers to the regulation and licensing of radio in international law, by individual governments, and by municipalities.\n\n\n== International regulation ==\nThe International Telecommunication Union (ITU) is a specialized agency of the United Nations (UN) that is responsible for issues that concern information and communication technologies.
Sunk cost In economics and business decision-making, a sunk cost (also known as retrospective cost) is a cost that has already been incurred and cannot be recovered. Sunk costs are contrasted with prospective costs, which are future costs that may be avoided if action is taken.
Conversion (law) Conversion is an intentional tort consisting of "taking with the intent of exercising over the chattel an ownership inconsistent with the real owner's right of possession". In England & Wales, it is a tort of strict liability.
English tort law English tort law concerns the compensation for harm to people's rights to health and safety, a clean environment, property, their economic interests, or their reputations. A "tort" is a wrong in civil, rather than criminal law, that usually requires a payment of money to make up for damage that is caused.
Psychoactive drug A psychoactive drug, psychopharmaceutical, psychoactive agent, or psychotropic drug, is a chemical substance that changes nervous system function, and results in alterations in perception, mood, consciousness, cognition, or behavior. These substances may be used medically, recreationally, or spiritually; to purposefully improve performance or alter one's consciousness; as entheogens for ritual, spiritual, or shamanic purposes, or for research.
Carry flag In computer processors the carry flag (usually indicated as the C flag) is a single bit in a system status register/flag register used to indicate when an arithmetic carry or borrow has been generated out of the most significant arithmetic logic unit (ALU) bit position. The carry flag enables numbers larger than a single ALU width to be added/subtracted by carrying (adding) a binary digit from a partial addition/subtraction to the least significant bit position of a more significant word.
Statutory interpretation Statutory interpretation is the process by which courts interpret and apply legislation. Some amount of interpretation is often necessary when a case involves a statute.
Storage tank Storage tanks are containers that hold liquids, compressed gases (gas tank; or in U.S.A "pressure vessel", which is not typically labeled or regulated as a storage tank) or mediums used for the short- or long-term storage of heat or cold. The term can be used for reservoirs (artificial lakes and ponds), and for manufactured containers.
Automotive Safety Integrity Level This article is a discussion of ASIL as a means of classifying hazards, particularly to provide a context for comparison with other methods of classifying hazards, risk, quality or reliability. For a more thorough description of ASIL, methods of its assessment, and its roles within ISO 26262 processes, see ISO 26262 - Part 9: Automotive Safety Integrity Level.Automotive Safety Integrity Level (ASIL) is a risk classification scheme defined by the ISO 26262 - Functional Safety for Road Vehicles standard.
Factor of safety In engineering, a factor of safety (FoS), also known as (and used interchangeably with) safety factor (SF), expresses how much stronger a system is than it needs to be for an intended load. Safety factors are often calculated using detailed analysis because comprehensive testing is impractical on many projects, such as bridges and buildings, but the structure's ability to carry a load must be determined to a reasonable accuracy.
Minneapolis station (Milwaukee Road) The Chicago, Milwaukee, St. Paul and Pacific Depot Freight House and Train Shed (commonly referred to as the Milwaukee Road Depot), now officially named The Depot, is a historic railroad depot in downtown Minneapolis, Minnesota, United States.
Conveyancing In law, conveyancing is the transfer of legal title to (of) real property from one person to another, or the granting of an encumbrance such as a mortgage or a lien. A typical conveyancing transaction has two major phases: the exchange of contracts (when equitable interests are created) and completion (also called settlement, when legal title passes and equitable rights merge with the legal title).
Environmental personhood Environmental personhood is a legal concept which designates certain environmental entities the status of a legal person. This assigns to these entities, the rights, protections, privileges, responsibilities and legal liability of a legal personality.
Andhra Pradesh Reorganisation Act, 2014 The Andhra Pradesh Reorganisation Act, 2014, commonly known as the Telangana Act, is an Act of Indian Parliament that bifurcated the state of Andhra Pradesh into Telangana and the residuary Andhra Pradesh state, as an outcome of the Telangana movement. The Act defined the boundaries of the two states, determined how the assets and liabilities were to be divided, and laid out the status of Hyderabad as the permanent capital of new Telangana state and temporary capital of the Andhra Pradesh state.An earlier version of the bill, Andhra Pradesh Reorganisation Act, 2013, was rejected by the Andhra Pradesh Legislative Assembly on 30 January 2014.
Naval Inactive Ship Maintenance Facility A Naval Inactive Ship Maintenance Facility (NISMF) is a facility owned by the United States Navy as a holding facility for decommissioned naval vessels, pending determination of their final fate. All ships in these facilities are inactive, but some are still on the Naval Vessel Register (NVR), while others have been struck from that Register.
Oliver Hazard Perry-class frigate The Oliver Hazard Perry class is a class of guided-missile frigates named after the U.S. Commodore Oliver Hazard Perry, the hero of the naval Battle of Lake Erie. Also known as the Perry or FFG-7 (commonly "fig seven") class, the warships were designed in the United States in the mid-1970s as general-purpose escort vessels inexpensive enough to be bought in large numbers to replace World War II-era destroyers and complement 1960s-era Knox-class frigates.
Massively multiplayer online role-playing game A massively multiplayer online role-playing game (MMORPG) is a video game that combines aspects of a role-playing video game and a massively multiplayer online game.\nAs in role-playing games (RPGs), the player assumes the role of a character (often in a fantasy world or science-fiction world) and takes control over many of that character's actions.
Rationalism Rationality is the quality or state of being rational – that is, being based on or agreeable to reason. Rationality implies the conformity of one's beliefs with one's reasons to believe, and of one's actions with one's reasons for action.
Heartland Institute The Heartland Institute is an American conservative and libertarian public policy think tank known for its rejection of the scientific consensus on climate change and the negative health impacts of smoking.Founded in 1984, it worked with tobacco company Philip Morris throughout the 1990s to attempt to discredit the health risks of secondhand smoke and lobby against smoking bans.: 233–234  Since the 2000s, the Heartland Institute has been a leading promoter of climate change denial.\n\n\n== History ==\nThe Institute was founded in 1984 by Chicago investor David H. Padden, who served as the organization's chairman until 1995.
Deployment environment In software deployment, an environment, or tier is a computer system or set of systems in which a computer program or software component is deployed and executed. In simple cases, such as developing and immediately executing a program on the same machine, there may be a single environment, but in industrial use, the development environment (where changes are originally made) and production environment (what end users use) are separated, often with several stages in between.
Koch Industries Koch Industries, Inc. () is an American privately held multinational conglomerate corporation based in Wichita, Kansas.
A Different Me A Different Me is the third studio album by American singer Keyshia Cole. It was released by Geffen Records in association with Imani Entertainment and Interscope Records on December 16, 2008 in the United States.
Survey methodology Survey methodology is "the study of survey methods".\nAs a field of applied statistics concentrating on human-research surveys, survey methodology studies the sampling of individual units from a population and associated techniques of survey data collection, such as questionnaire construction and methods for improving the number and accuracy of responses to surveys.
Short (finance) In finance, being short in an asset means investing in such a way that the investor will profit if the value of the asset falls. This is the opposite of a more conventional "long" position, where the investor will profit if the value of the asset rises.
Public interest litigation in India The chief instrument through which judicial activism has flourished in India is Public Interest Litigation (PIL) or Social Action Litigation (SAL). Public interest litigation (PIL) refers to litigation undertaken to secure public interest and demonstrates the availability of justice to socially-disadvantaged parties and was introduced by Justice P. N. Bhagwati.
Risk Factors
HEARTLAND PARTNERS L P Item 1A Risk Factors
These risks include, but are not limited to: liability for environmental hazards; changes in general or local economic conditions; changes in real estate and zoning laws; changes in income taxes, real estate taxes, or federal or local taxes; floods, earthquakes, and other acts of nature; and other factors beyond the Companyapstas control
The illiquidity of real estate investments generally may impair the Companyapstas ability to respond promptly to changing circumstances
The inability of management to respond promptly to changing circumstances could adversely affect the Companyapstas financial condition and ability to make distributions to the Unitholders
The real estate industry generally is highly cyclical and is affected by changes in national, global and local economic conditions and events, such as employment levels, availability of financing, interest rates, consumer confidence and the demand for housing and other types of construction
Sellers of real estate are subject to various risks, many of which are outside the control of the seller, including real estate market conditions, changing demographic conditions, adverse weather conditions and natural disasters, such as hurricanes and tornadoes, changes in government regulations or requirements and increases in real estate taxes and other local government fees
The occurrence of any of the foregoing could have a material adverse effect on the financial condition of Heartland
3 ENVIRONMENTAL LIABILITIES Under various federal, state and local laws, ordinances, and regulations, the owner or operator of real property may be liable for the costs of removal or remediation of hazardous or toxic substances located on or in, or emanating from, such property, as well as costs of investigation and property damages
Such laws often impose such liability without regard to whether the owner or operator knew of, or was responsible for, the presence of such hazardous or toxic substances
The presence of such substances, or the failure to properly remediate such substances, may adversely affect the owner or operatorapstas ability to sell or lease a property or borrow using the property as collateral
Other statutes may require the removal of underground storage tanks
Noncompliance with these and other environmental, health or safety requirements may result in substantial costs to us or may result in the need to cease or alter operations on the property and may reduce the value of the property or our ability to sell it
In addition, the Company acquired its real estate portfolio from the successors to the Chicago, Milwaukee, St
Paul and Pacific Railroad (the &quote Milwaukee Road &quote ) under a Conveyance Agreement dated June 27, 1990 (the &quote Conveyance Agreement &quote )
The Milwaukee Road emerged from reorganization in 1985
Under the Conveyance Agreement, the Company agreed to assume certain environmental liabilities of the Milwaukee Road that survived the Milwaukee Roadapstas reorganization proceedings
Environmental laws may impose liability on a previous owner or operator of a property that owned or operated the property at a time when hazardous or toxic substances were disposed on, or released from, the property
A conveyance of the property, therefore, does not relieve the owner or operator from liability
The Company cannot provide any assurance that additional environmental liability claims will not arise in the future
Heartland is subject to federal and state requirements for protection of the environment, including those for discharge of hazardous materials and remediation of contaminated sites
Heartland is in the process of assessing its environmental exposure, including obligations and commitments for remediation of contaminated sites and assessments of ranges and probabilities of recoveries from other responsible parties
Because of the regulatory complexities and risk of unidentified contaminants on its properties, the potential exists for remediation costs to be materially different from the costs Heartland has estimated
Some of the property owned by the Company consists of land formerly used for railroad purposes
Other properties were leased to tenants that used hazardous materials in their businesses
Any contamination of that property may affect adversely the Companyapstas ability to sell such property
For a discussion of the amount and methodology used to determine the amount of the Companyapstas reserve for environmental liabilities and claims and certain risks associated therewith, see &quote Item 7
PENDING LITIGATION The Jacobson litigation, as well as the other litigation disclosed in