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Emmaus

Emmaus is a town mentioned in the Gospel of Luke of the New Testament. Luke reports that Jesus appeared, after his death and resurrection, before two of his disciples while they were walking on the road to Emmaus, its geographical identification is not clear. We know; the place name Emmaus is common in classical sources about the Levant and is derived through Greek and Latin from the Semitic word for "warm spring", the Hebrew form of, hamma or hammat. In the ancient and present-day Middle East, many sites are named variations thereof. In the case of one possible candidate for Luke's Emmaus, namely modern Motza, another evolution of the name has been suggested. Luke 24:13-35 declares that Jesus appears after his resurrection to two disciples who are walking from Jerusalem to Emmaus, described as being 60 stadia from Jerusalem. One of the disciples is named Cleopas. According to the gospel, the story takes place in the evening of the day of Jesus's resurrection; the two disciples hear. They are discussing the events of the past few days when a stranger asks them what they are discussing.

"Their eyes were kept from recognizing him." He explains prophecies about the Messiah to them. On reaching Emmaus, they ask the stranger to join them for the evening meal; when he breaks the bread, "their eyes opened" and they recognize him as the resurrected Christ. Jesus vanishes. Cleopas and his friend hasten back to Jerusalem to carry the news to the other disciples. A similar event is mentioned in the Gospel of Mark, although the disciples' destination is not stated; this passage is believed by some to be a late addition, derived from the Gospel of Luke. The incident is not mentioned in the gospel of John. Several places in Judea and Galilee are called Emmaus in the Bible, the works of Josephus Flavius, other sources from the relevant period; the one most mentioned is a town of some importance situated in the Valley of Ajalon called Emmaus Nicopolis. Another Emmaus, mentioned by Josephus, is a village, placed closer to Jerusalem, at what is today the town of Motza. Many sites have been suggested for the biblical Emmaus, among them Emmaus Nicopolis, Kiryat Anavim, Coloniya, el-Kubeibeh and Khurbet al-Khamasa.

The oldest identification, known is Emmaus Nicopolis. The identification is complicated by the fact that New Testament manuscripts list at least three different distances between Jerusalem and Emmaus in Luke 24:13-14; the first modern site identification of Emmaus was by the explorer Edward Robinson, who equated it with the Palestinian Arab village of Imwas, near the Latrun monastery. Before its destruction in 1967, the village of Imwas was located at the end of the Ayalon Valley, on the border of the hill country of Judah, at 153 stadia from Jerusalem via the Kiryat Yearim Ridge Route, 161 stadia via the Beth-Horon Ridge Route and 1,600 feet lower by elevation. Eusebius was the first to mention Nicopolis as biblical Emmaus in his Onomasticon. Jerome, who translated Eusebius' book, implied in his letter 108 that there was a church in Nicopolis built in the house of Cleopas where Jesus broke bread on that late journey. From the 4th century on, the site was identified as the biblical Emmaus. Archaeologically, many remains have been excavated at the site of the former Palestinian village, now located inside Canada Park, which support historical and traditional claims.

Five structures were found and dated, including a Christian basilica from the 6th century and a 12th-century Crusader church. Emmaus Nicopolis is a titular. There are several sources giving information about this town's ancient history, among them the First Book of Maccabees, the works of Josephus, chronicles from the Late Roman and Early Muslim periods. According to 1 Maccabees 3:55-4:22, around 166 BC Judas Maccabeus fought against the Seleucids in the region of this particular Emmaus, was victorious at the Battle of Emmaus; when Rome took over the land it became the capital of a district or toparchy, was burnt by order of Varus after the death of Herod in 4 BC. During the First Jewish Revolt, before the siege of Jerusalem, Vespasian's 5th legion was deployed there while the 10th Legion was in Jericho; the town was renamed Emmaus Nicopolis in AD 221 by Emperor Elagabalus, who conferred it the title of polis following the request of a delegation from Emmaus. The Plague of Emmaus in AD 639, mentioned in Muslim sources, is claimed to have caused up to 25,000 deaths in the town.

Another possibility is the village of al-Qubeiba, west of Nabi Samwil on the Beit Horon road northwest of Jerusalem. The town, meaning "little domes" in Arabic, is located at about 65 stadia from Jerusalem. A Roman fort subsequently named Castellum Emmaus was discovered a

Anilius

The Aniliidae are a monotypic family created for the monotypic genus Anilius that contains the single species A. scytale. Common names include American pipe snake and false coral snake, it is found in South America. This snake possesses a vestigial pelvic girdle, visible as a pair of cloacal spurs, it is ovoviviparous. It is non-venomous, its diet consists of amphibians and other reptiles. Two subspecies are recognized, including the typical form described here; this species is found in the Amazon rainforest of South America, the Guianas, Trinidad and Tobago. It is a moderate-sized snake attaining a size of about 70 cm in length, it is reported to be ovoviviparous and feeds on beetles, amphisbaenids, small fossorial snakes and frogs. It has a cylindrical body of uniform diameter and a short tail, it is considered to be the snake that most resembles the original and ancestral snake condition, such as a lizard-like skull. They are found in the tropics of northern South America from southern and eastern Venezuela, Guyana and French Guiana south through the Amazon Basin of Colombia, Ecuador and Brazil.

The type locality given is "Indiis". Modern classifications restrict the family to the South American red pipe snake or false coral snake Anilius scytale, with the included Asian genus Cylindrophis raised to a separate family, Cylindrophiidae. Anilius is not related to Asian pipesnakes. Instead, its closest relatives appear to be the Neotropical Tropidophiidae. Aniliidae by common name Aniliidae by taxonomic synonyms List of snakes, overview of all snake families and genera. Data related to Anilius at Wikispecies Media related to Anilius scytale at Wikimedia Commons Aniliidae at the Reptarium.cz Reptile Database. Accessed 3 November 2008

Copthorne Holdings Ltd v Canada

Copthorne Holdings Ltd v Canada, 2011 SCC 63, 3 SCR 721, is a decision of the Supreme Court of Canada on the applicability of the General Anti-Avoidance Rule in the interpretation of the Income Tax Act. Copthorne Holdings was part of a group of Canadian and non-resident companies controlled by Li Ka-Shing and his son Victor Li, it had purchased the Harbour Castle Hilton hotel in Toronto in 1981, sold it for a substantial capital gain in 1989. The proceeds of the sale had been invested by Copthorne in Copthorne Overseas Investment Ltd. a wholly owned Barbados company that carried on an active bond-trading business in Singapore. Another company in the Li Group, VHHC Holdings, held directly shares in Husky Energy Inc.. By 1991, there was a substantial unrealized capital loss on that investment. In 1992, VHHC Holdings was sold to Copthorne, VHHC Holdings subsequently sold the majority of its VHSUB shares to Copthorne which in turn sold the VHSUB shares to an unrelated purchaser at their fair market value, thus realized the capital loss.

This allowed Copthorne to carry the capital loss on the VHSUB shares back to shelter the capital gains from the sale of the Harbour Castle Hotel. In 1993, Copthorne sold its holding in VHHC to its parent, thus making Copthorne and VHHC "sister" corporations. They, together with two other companies, were continued under the Copthorne name. In 1994, amendments to the Foreign Accrual Property Income rules in the ITA, which would have made COIL’s income FAPI, encouraged the Li Group to dispose of the business of COIL to another entity within the Li Group and to remove some or all of the proceeds of disposition from Canada; this was effected by a series of transactions that involved the transfer of the shares of Copthorne and another related company to a new offshore company in the group, redeeming certain shares of the company through a tax-free reduction of paid-up capital. The Minister of National Revenue applied GAAR to recharacterize this payment as a deemed dividend, thus subject to a 15% non-resident withholding tax plus related penalty.

At the Tax Court of Canada, Campbell J. found that all elements necessary to apply the GAAR had been established: a series of transactions, a tax benefit, an avoidance transaction, the abusiveness of the transaction. This ruling was affirmed by the Federal Court of Appeal, but Ryer J. A. noted that the Tax Court judge had applied too stringent a legal test to assessing the series of transactions. He concluded that a "strong nexus" need not exist between a series and a related transaction to find that the related transaction is part of the series. Instead, the series need only be a "motivating factor" for the related transaction. Given the Tax Court judge’s finding that a strong nexus existed, he concluded that this less stringent motivating factor test was met, he upheld the conclusion of the Tax Court judge that the avoidance transaction had been abusive, but differed in his application of the GAAR. The decision of the Federal Court of Appeal was affirmed unanimously by the Court, together with clarification as to the proper analysis and application intended for GAAR.

GAAR is a provision of last resort, before being applied to deny a tax benefit, a Court must conduct an objective and step-by-step analysis. After concisely summarizing the facts and his analysis on the existence of a tax benefit and an avoidance transaction, Justice Rothstein focused on the question whether there was an abusive transaction; the majority of his lengthy reasons provide a template for the type of detailed analysis, expected in a GAAR appeal. In order to determine whether a transaction is an abuse or misuse of the Act, a court must first determine the object, spirit or purpose of the provisions that are relied on for the tax benefit, having regard to the scheme of the Act, the relevant provisions and permissible extrinsic aids. While an avoidance transaction may operate alone to produce a tax benefit, it may operate as part of a series of transactions that results in the tax benefit. While the focus must be on the transaction, where it is part of a series, it must be viewed in the context of the series to enable the court to determine whether abusive tax avoidance has occurred.

In such a case, whether a transaction is abusive will only become apparent when it is considered in the context of the series of which it is a part and the overall result, achieved. The analysis will lead to a finding of abusive tax avoidance: where the transaction achieves an outcome the statutory provision was intended to prevent; these considerations may overlap. Following on the Court's previous rulings in 2005 in Canada Trustco Mortgage Co. v. Canada, in 2009 in Lipson v. Canada, GAAR has a firm basis in the application of Canadian income tax law in the analysis of abusive tax transactions. There is, debate as to whether this decision will lead to predictability and consistency in GAAR analysis. Copthorne imported into Canadian tax jurisprudence the SCC's framework for reversing its own decisions, as noted by Rothstein J.: Trustco is a recent decision of this Court. Reversing a recent decision "is a step not to be undertaken". Before a court will entertain reversing a decided decision, there must be substantial reasons to believe the precedent was wrongly decided.

In this case, Copthorne has not met the "high threshold

Layla al-Akhyaliyya

Layla Bint Abullah Bin Shaddad Bin Ka’b Al Akheeliyya, or Layla Al Akheeliyya was a famous Umayyad Arab poet, renowned for her poetry, strong personality as well as her beauty. Nearly fifty of her short poems survive, they include elegies for ` Uthman ibn ` Affan. She was born to the Banu'Uqayl section of the Banu'Amir tribe, coincidentally the same tribe as Qays ibn al-Mullawah and Layla Al-Aamiriya. However, unlike them she was a city dweller not a bedouin. In her early years she was known for her love of Tawba ibn Humayyir but her father refused the marriage and she married a man called Abi Al-Athla’, Tawba continued to visit her despite her marriage until her husband complained to the Caliph, who made Tawba leave, her husband could not bear the jealousy. She married an unknown poet and had many children, little is known about them, her strong personality and fame gave her access to the courts of the others. She was one of the few early female Arab poets, but when Tawba asked for Laylā's hand in marriage, her father refused, married Laylā to another man.

Tawba was killed, this inspired the laments of Laylā'. What made this more daring was that she was married to another. Love poetry was not her only genre as her poems were diverse in subjects although she avoided politics; this helped her to continue her relations with politically influential people despite changing times and powers. Here work includes exchanges of satires with Nābigha al-Ja‘dī and Ḥumayda bint Nu‘mān ibn Bashīr, her poetry was compared to that of Al-Khansa. However, Layla had more diverse imagery, not confined to the desert, used more than one genre, not confining herself to one subject, her poetry contained some philosophical aspects and wisdom attributed to her extensive travel. On the other hand, Layla depended on her poetry for income where she was awarded with money for some poems, her poetry provided her with connections to rich and powerful people while Al-Khansa depended on her family’s traditional pastoralism, she died in 704 near the city of Samawa in Iraq while traveling.

Example of her poetry: أحــجاج لا يفـلل سلاحك إنماالمنـايا بكـف الله حيث تراها إذا هبـط الحجاج أرضاً مريضةتتبـع أقصـى دائـها فشفـاها شفاها من الداء العضال الذي بهاغـلام إذا هـز القنـا سقـاها سقاها دمــاء المارقين وعلـهاإذا جمحت يوماً وخفيـف أذاها إذا سمـع الحجـاج صوت كتيبةأعـد لها قبـل النـزول قراها Al-Isfahani, Abu al-Faraj. Kitab al-aghani. 24 vols, in progress. Cairo: Dar al-Kutub al-Misriyya, 1929–present; the Cambridge History of Arabic Literature: Arabic Literature to the End of the Umayyad Period. Edited by A. F. L. Beeston, T. M. Johnstone, R. B. Serjeant, G. R. Smith. Cambridge: Cambridge University Press, 1983. Gabrieli, F. "Layla al-Akhyaliyya," in Encyclopaedia of Islam. 2nd ed. Ibn Qutayba. Al-Shi'r wa-'l-shu'ara'. Beirut: Dar al-Thaqafa, 1964

Torre d'en Galm├ęs

Torre d'en Galmés is a Talayotic site on the island of Menorca, between Alaior and Son Bou, Menorca. The town developed from the start of the Talayotic era and expanded until the end of the Roman occupation, after which it was abandoned. Buildings were reoccupied and adapted by Muslim refugees from the Reconquista until the end of the Muslim occupation of the island; the town is situated on a small hill, steeper on its south side. It has clear views over a large stretch of southern coast; as the town grew it expanded southwards, used a remarkably sophisticated water collection system to collect water coming down the hill in cisterns. The town was one of the biggest in the Balearic Islands, its high position overlooked other neighbouring towns. There are three talayots at Torre d'en Galmés; the top of these stone towers provide the best views over the surrounding countryside, indicating their use as watchtowers. Between the middle and western one is an open space. In addition to the three talayots, there are remains of defensive walls and peripheral houses had fortified outer walls.

There is a horseshoe shaped enclosure with a characteristic Menorcan taula, the T-shaped stone monument that represents a religious site. The taula seems to have been intact until the end of Roman times, but the capital is now separated and lies between the entrance door and the large vertical pillar stone. Two stages of construction are evident in the apse and sides, formed by large smooth stones; the talayotic houses are constructed in the characteristic circular fashion. The outside wall is made of large stones, with radial walls making various rooms, an open air central patio, where the fireplace and cistern were located. One of the excavated houses includes a cave. In the south of the town, one of the circular buildings features a well preserved "Sala Hipostila", adjacent to the side of the house and with large rocks still across the roof; the columns are of the Mediterranean type, wider at the top than the bottom. It is believed that this room was used for livestock. In the Roman period, some houses were modified, with more rectangular shaped interior rooms and smaller stones.

Further modifications were made during Muslim occupation. In the south of the town, there is a well preserved and remarkably sophisticated water conservation system, involving a sequence of underground cisterns connected by channels to store water. At least one cave, used as a pre-talayotic funeral chamber was used to store water. To clean soil from the water, a filter system was used consisting of concavities filled with stones. Among the artefacts discovered at the site is a small fine figure of Imhotep, the Egyptian whose cult spread throughout the Mediterranean. Torre d'en Galmés talaiotic village. Megalithic Menorca. Discovering Menorca. Tourism site guide The Archaeology of Menorca

Tony Gallopin

Tony Gallopin is a French professional road racing cyclist, who rides for UCI WorldTeam AG2R La Mondiale. Born in Dourdan, Île-de-France, Gallopin resides in Angerville. After two seasons with the RadioShack–Leopard squad, Gallopin joined the Lotto–Belisol team for the 2014 season. On 13 July 2014 Gallopin escaped in a breakaway on Stage 9 of the Tour de France, gaining 8 minutes on the leader Vincenzo Nibali to take the yellow jersey. Three days on Stage 11, Gallopin escaped from the main peloton on the final descent into Oyonnax to win the stage, just in front of the chasing pack. Gallopin married fellow racing cyclist and former French national road racing champion Marion Rousse on 18 October 2014, he won stage 7 of the 2018 Vuelta a España after attacking inside the last 3 kilometers. In May 2019, he was named in the startlist for the 2019 Giro d'Italia. Tony Gallopin at Olympics at Sports-Reference.com Tony Gallopin at Cycling Archives Tony Gallopin at CQ Ranking Tony Gallopin at ProCyclingStats