• WWW.ARCHPAPER.COM
    Trahan Architects wraps stadium improvements in New Orleans just in time for Super Bowl LIX
    The lyrics of Kendrick Lamars 2012 single Poetic Justice express a duality between belief and skepticismIf I told you that a flower bloomed in a dark room would you trust it? When the artist takes the Super Bowl LIX halftime stage in New Orleans this coming February, he will be enveloped by the Superdomes half-billion-dollar renovation, led by Trahan Architects. Significantly, 2025 will mark both the 50th anniversary of the buildings opening and the 20th anniversary of Hurricane Katrinas landfall. With updates to materiality, accessibility, and user experiences, the landmarked stadium is finally flourishing, albeit within a hard-bitten city still germinating after decades of convalescence. The Superdome is closely associated with New Orleans itself, but when the two are referred to interchangeably, praise for this state-owned building (its leased to the NFL) can misrepresent challenges that still lie ahead for the city. The Superdomes longtime operator exemplified this merger when speaking of the post-Katrina restoration effort: The minute we turn that roof white again, people are going to believe in this recovery. Trahan was chosen to repair the Superdome in 2005 during its temporary closure. However, the most recent improvements required the local project team to safely navigate a busy event schedule that remained active during construction. The undertaking was tackled incrementally, leaving behind freshly finished amenities for spectators, operators, and athletes. Roundly recognized for curated material applications in award-winning theater and museum projects, Trahan Architects made no exceptions for the arena. Extruded aluminum tubes hug the complex forms of three new atria that guide the majority of fans to their upper-level seating. A subtle shift from polished concrete to terrazzo in exclusive club areas maintains a minimal palette while providing a noticeable value-add for VIP ticket holders. Sleek-edged profiles, elegant textures, and dark metal accents take cues from the hospitality world, providing a subdued luxury for premium game experiences.The architects leveraged unused vertical spaces to install escalators and elevators in place of the old ramps.Finish upgrades also coincided with updated branding. Caesars Entertainment doubled down on its investment in the Poydras Street corridor, anchored by the stadium on the lake side and by a freshly pedimented Caesars Hotel & Casino on the river side. Now emblazoned with the silhouette of its imperial namesake, the Caesars Superdome has come full circle, in a manner of speaking. Curtis and Davis Architects and Engineers, the stadiums original designers, paid homage to the Superdomes ancient forebears, proclaiming that the Superdome seeks to do for New Orleans what the great amphitheaters and stadia of antiquity did for their communities. Their implication was that the arena would serve as a civic center rather than a dedicated sports venuean innovative concept at the time. The building can fit 1.5 Colosseums beneath its impressive 9.7-acre roof, providing space for monster truck rallies, Mardi Gras balls, and three consecutive nights of Taylor Swifts Eras Tour. While the 1970s design debuted new ideas like adaptable seating, its circulation eventually became antiquated by contemporary standards. Trahans removal of a space-hogging ramp system allowed the architects to reclaim 100,000 square feet of usable space without expanding the buildings footprinta remarkable example of creative preservation in practice. The operation allowed for concessions to breathe new life into widened sideline concourses, freeing up space in the corners for modernized vertical circulation. Some ramps still remain at each end zone, but new elevators and express escalators now take fans to their destinations in a fraction of the timeall critical infrastructure for ushering in the full-capacity crowd expected for the championship game in February.The clever use of vertical elements in details like these screens draws the eye upward, like in a religious space. (Tim Hursley)Super Bowl LIX and its venue are primed to enter the canon of New Orleanss most storied events, but the Superdome still characterizes many Americans remembrances of the paradigm-shifting storm that flooded 80 percent of the city and claimed 1,392 lives (including six inside the stadium itself). Todays visitors would be hard-pressed to find any acknowledgment of the disaster, partly because of the removal of a small documentary display that chronicled the event during a recent phase of improvements. Decades of work have significantly updated the half-century-old stadium, decidedly encasing troubling histories beneath layers of applied finishes. Is this the same stadium where disempowered and dispossessed New Orleanians were left to languish, or like the Ship of Theseus, did replacing its constituent parts succeed in creating the structure (and, as some suggest, the city) anew?Modern luxe finishes like brass and silver tones offer optical upgrades. (Tim Hursley)To forge ahead or to dwell on the past is a persistent question just behind the tableau of The Big Easy, in which the Superdome gets placed front and center. Which way one leans largely depends upon whether past injustices continue to impact their communities. On opening day 200613 months after 30,000 refugees were abandoned withinESPNs Mark Schwartz reported that perhaps the most daunting task is to scrub away memories of the Superdome as a cesspool of human misery. This view denied its human-made causes while sanitizing its inconvenient juxtaposition with sporting fanfare. At the Saintss 2024 home opener, a Fox NFL commentator again marveled at the efforts being made to prepare the city for the upcoming occasion: They are rebuilding this city for the Super Bowl. Road and drainage projects have certainly accelerated across New Orleans, yet intermittent power outages have spiked in recent months, including one that interrupted the writing of this very article. In August, the entire city was subjected to a multiday boil-water advisory (a frequent hassle for some areas) when a Mylar balloon drifted into power lines near a treatment plant, disrupting the citys potable water system. The state legislature recently denied New Orleans $29 million for a more resilient power station. The state eventually negotiated down to $17 million in matching city funds, amounting to a $55 million state investment in the project to date. Meanwhile, at least $90 million in renovation costs and debt forgiveness have been dispensed to the Superdome, a small example of the stadiums primacy as an economic investment over critical municipal services. For its part, the city government occasionally fumbles its obligations to bolster New Orleanss wider resiliency. This year, a federal watchdog cited the failure of Mayor LaToya Cantrells administration to start on eight green infrastructure projects that were funded back in 2017. Its report, After More Than Six Years, the City of New Orleans National Disaster Resilience Project Activities Had Made Little Impact on Resilience, expressed skepticism that the city could complete any of the designated projects.A section drawing shows how the stadium reaches to meet the street and incorporates modern vertical circulation. (Courtesy Trahan Architects)If recovery is defined as returning something to its former state, then New Orleans may never recover from Hurricane Katrina on those terms. The citys population remains below prestorm levels, and more than 100,000 Black residents found themselves putting down roots elsewhere after the conditions for their return were not equitably facilitated. New Orleans closed 85 percent of its public housing from 1996 to 2007 in favor of mixed-income projects and vouchers, displacing many low-income residents. Housing costs are still trending upward today, but the catastrophic storm and equally catastrophic response did not eradicate the culture of those who were able to return once the water drained.Views of the field are the most important: Even from the nosebleeds, viewers get a full view of the action. (Tim Hursley)The vibrancy of celebrations like Black and Indigenous walking parades on Super Sundays should not be taken for granted but should be protected with requisite investment in the longevity of the communities that perform them. The Superdomes renovation might best be used as a goal rather than a gauge of the citys prosperity. City officials seem to share this sentiment, marking their intention to maintaining improvements beyond the Super Bowl and build on their momentum. Trahan Architects was thoughtful enough to future-proof the building, anticipating the replacement of its elevated entry plinth with street access thats more publicrepresenting the belief that the citys street life will eventually grow outward to meet it. If New Orleanians are provided with equivalent resources, then it just might.Page Comeaux is an organizer, architect, author, and educator.
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  • BUILDINGSOFNEWENGLAND.COM
    Maine State Building // 1893
    The Maine State Building is a one-of-a-kind landmark located in the Poland Springs Historic District of Poland, Maine, though it was not originally built in this location! The Victorian structure was built in 1893 at the Columbian Exposition in Chicago (aka the Chicago Worlds Fair) as one of the State Buildings constructed by each U.S. state to highlight their history. Designed byChicago architectCharles Sumner Frost, aLewiston, Mainenative andMITgraduate, the building was constructed ofgranitewith aslateroof. After the close of the fair, the Ricker family of Poland Spring, purchased the building from the state. They had it dismantled, moved to Maine, and rebuilt on their resort, which brought even more visitors to their property. In Maine, it reopened in 1895 as a library and art gallery for their hotel guests. Along with theNorway Buildingin Norway,The Dutch Housein Brookline (a personal favorite), the Palace of Fine Arts(now the Museum of Science and Industry) andWorld Congress Auxiliary Building(now the Art Institute of Chicago) in Chicago, the Maine State Building is one of the few remaining buildings from the 1893 Worlds Fair, and the only State Building remaining. It has been lovingly preserved and operated by the Poland Spring Historical Society, who operate the building as a museum.
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  • WWW.THISISCOLOSSAL.COM
    Return to Hairy Hill Hauntingly Renders Family Lore in Black-and-White Animation
    All images courtesy of E.D. FilmsReturn to Hairy Hill Hauntingly Renders Family Lore in Black-and-White AnimationNovember 15, 2024AnimationFilmKate MothesIn an isolated home in the tiny, prairie hamlet of Hairy Hill, Alberta, a young girl named Ethel lives with her three younger siblings. She carries the burden of caregiver as the children navigate a dysfunctional relationship with their mother, who cryptically transforms into a bird and flies away. Ethel is then faced with sustaining their livelihood on her own.Director Daniel Gies co-wrote Return to Hairy Hill with Emily Paige, with whom he also co-founded Montral-based studio E.D. Films. The short is based on the true story of a woman named Marie-Anne Ethel GarnierGiess grandmotherwho was born in Hairy Hill in 1940.Rendered in black-and-white, otherworldly paper figures traverse a dreamlike landscape at the foot of a mountain range as winter approaches. Paper was always a key element used throughout the story to convey an impermanence and fragility of the human characters that contrasts with the organic, painterly animals and environments, the studio says. Gies and Paige achieved the analog effect by using three-dimensional computer graphics to create the impression of stop-motion puppets.The studio describes the project as a haunting and deeply personal tribute to family folklore, drawing on stories of what its like to live in remote and often harsh environments. As Ethel watches her siblings transmogrify into woodland creatures, she must carefully consider whether she will join them in her own metamorphosis or defy fate and venture into an entirely new life.Real paper puppets served as models for the evocative characters, and the effects of light and shadow emphasize the fraught relationship between the known and unknown. Enmeshing a variety of styles, the animation includes three-dimensional painterly forests, sculptural details, and classic, two-dimensional techniques. Check out E.D. Films website for a behind-the-scenes look at the process, and follow the studio on Vimeo.Next article
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  • WWW.FOXNEWS.COM
    Exoskeleton helps paralyzed people regain independence
    Tech Exoskeleton helps paralyzed people regain independence Wearable robot can actually walk over to person in wheelchair Published November 15, 2024 6:00am EST close The exoskeleton helping paralyzed people regain independence It can actually walk to a person in a wheelchair, solving a major problem. Advancements in technology are continually reshaping the landscape of mobility aids, particularly for individuals with disabilities.Among these innovations, the WalkON Suit F1, developed by KAIST (Korea Advanced Institute of Science and Technology), stands out as a groundbreaking solution for paraplegic patients.Let's delve into the features, development and implications of this remarkable wearable robot. WalkON Suit F1 (KAIST)What's so special about this suit?Imagine an exoskeleton that doesn't just help you walk, it comes to you. That's right, the WalkON Suit F1 can actually walk over to a person in a wheelchair. This incredible piece of tech solves a major problem that other exoskeletons face. You see, most exoskeletons require helpers to lift users out of their wheelchairs and strap them in. But the WalkON Suit F1? It's got a nifty front-docking system that lets the person put it on while still seated in their wheelchair. Talk about independence.WHAT IS ARTIFICIAL INTELLIGENCE (AI)?The suit features a system "that actively controls the center of its weight against the pull of gravity" to prevent it from toppling over as the person stands up. And get this: The WalkON Suit F1 has been tweaked to allow people to use both hands while standing upright and even take short walks without needing a cane. WalkON Suit F1 (KAIST)Tech specs of the exoskeletonFor those of you who love the nitty-gritty details, let me break down what makes the WalkON Suit F1 tick. This exoskeleton is packed with cutting-edge technology that sets it apart from its predecessors.First up, it's got an impressive balance control system that actively manages its center of weight, ensuring it doesn't topple over when the user stands up. This is a game-changer for stability and user confidence.The team has also made significant strides in motor technology, with the output density of the motors doubling compared to previous versions. This means more power in a compact package, which is crucial for a wearable device.But the innovations don't stop there. The WalkON Suit F1 incorporates AI integration through an onboard neural network application, making the suit more adaptable to different users and situations.And let's not forget about the vision recognition system, which allows the suit to spot and navigate around obstacles, adding an extra layer of safety and independence for the user.The team has made some serious advancements in the components. They've domestically produced all the core parts, including the motor, reducer, motor driver and main circuit. The motor's output density has improved twofold, and the control performance of the motor driver is about three times better than the best overseas technology. Now, that's what I call progress.GET FOX BUSINESS ON THE GO BY CLICKING HERE WalkON Suit F1 (KAIST)Putting the exoskeleton to the testNow, you might be wondering, "How do we know this thing really works?" Well, let me tell you about the Cybathlon. It's like the Olympics for cyborgs, and it's where assistive technologies go head-to-head.In the 2024 Cybathlon, the WalkON Suit F1 didn't just participate, it dominated. The team's pilot, Seunghwan Kim, completed all the challenges in just six minutes and 41 seconds, securing first place. We're talking tasks like sidesteps between narrow chairs, moving boxes and even food prep in the kitchen, all without crutches. WalkON Suit F1 (KAIST)The brains behind the exoskeletonLet's give a shout-out to Professor Kyoung-Chul Kong from KAIST's Department of Mechanical Engineering. This guy has been working on exoskeletons since around 2015. The first WalkON Suit hit the scene in 2016, and by 2020, they had the WalkON Suit 4.0 walking at a speedy 1.98 mph. That's practically jogging for an exoskeleton. WalkON Suit F1 (KAIST)Kurts key takeawaysThe WalkON Suit F1 is about giving people with paraplegia more independence and mobility. As Professor Kong puts it, this suit is "the culmination of wearable robot technology for the disabled." It's setting new standards for the entire industry, and I, for one, can't wait to see where this technology goes next. Who knows? Maybe in a few years, we'll see these suits zipping around our cities, helping people live life to the fullest.CLICK HERE TO GET THE FOX NEWS APPWhat are your thoughts on how innovations like the WalkON Suit F1 can change the lives of individuals with disabilities, and what future advancements would you like to see in assistive technology?Let us know by writing us at Cyberguy.com/Contact.For more of my tech tips and security alerts, subscribe to my free CyberGuy Report Newsletter by heading to Cyberguy.com/Newsletter.Follow Kurt on his social channels:Answers to the most asked CyberGuy questions:New from Kurt:Copyright 2024 CyberGuy.com.All rights reserved. Kurt "CyberGuy" Knutsson is an award-winning tech journalist who has a deep love of technology, gear and gadgets that make life better with his contributions for Fox News & FOX Business beginning mornings on "FOX & Friends." Got a tech question? Get Kurts free CyberGuy Newsletter, share your voice, a story idea or comment at CyberGuy.com.
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  • WWW.COMPUTERWEEKLY.COM
    IT leaders raise concerns over IT security overspend
    NewsIT leaders raise concerns over IT security overspendHow many IT security products does it take to secure a business? Too many, according to some IT decision-makersByCliff Saran,Managing EditorPublished: 15 Nov 2024 15:00 IT leaders say they are overspending on cyber security tools, a survey of 800 IT leaders from Flexera has found.The poll reported that 31% of the IT decision-makers who took part in the survey ranked IT security tools as the top area of overspending. This represents a six-point increase from last years survey (25%).Even though reducing IT security risks ranked second (28%) behind artificial intelligence (AI) in terms of priorities over the next 12 months, the findings suggest that the conversations around the inflation of security tools and difficulties in integrating separate tooling together are ongoing.Last year, analyst IDC surveyed 503 IT decision-makers in North America looking at cloud-native application protection platforms; data security; endpoint detection and response; extended detection and response; network security; next-generation firewall; security information and event management; security service edge; and vulnerability and exposure management. The respondents had anywhere from 41 to 60 security tools in their environment, with 25% reporting 21 to 40 tools.Beyond IT security tools, the Flexera survey found that 68% of IT leaders say business units are spending far more on cloud and software as a service (SaaS) than they are aware of.According to those surveyed, the estimated average amount of overspending across cloud, software, SaaS and hardware is around 20-25%. When asked about their top IT spending challenges, 45% said it was controlling growth in IT spend; for 40%, the biggest challenge was tackling IT spending efficiency and avoiding waste; and 39% saw their biggest challenge as managing price hikes from their software providers.Flexera said the responses suggest that IT leaders desire more thorough visibility across their entire technology investment, yet are continually juggling unknowns as they seek to determine the best course of action to correct overspending and better balance their piece of the budget.Read more about IT security expenditureEMEA security spend will have another boom year: Cyber security services and technology will once again be the focus of major investment across EMEA during 2024, according to the latest Technology Spending Intentions study from TechTarget and ESG.Budgets rise as IT decision-makers ramp up cyber security: Few IT leaders surveyed in the TechTarget/Enterprise Strategy Group 2024 Technology Spending Intentions study say they are spending less this year.The survey results also suggest that AI is redefining IT leaders priorities. Almost half (48%) of the IT leaders polled put integrating AI as their top priority for the next 12 months.While IT leaders are facing a myriad of challenges and opportunities, artificial intelligence seems to pose the biggest potential gains in the short- and long-term, said Conal Gallagher, chief information officer at Flexera.Theres an extraordinary expense required of AI projects, creating an even greater sense of urgency to not only understand the impact of the investment, but to quickly demonstrate returns that advance core business objectives, he added.AI is not only disrupting and transforming IT for example, creating more focus on compute resources and data quality but planting the seeds to change the way we all work. Its no surprise that IT is at the forefront of recognising and ushering in this disruption, helping to be a guiding force for their organisations.In The Current Issue:Interview: Niall Robinson, head of product innovation, Met OfficeIAM: Enterprises face a long, hard road to improveDownload Current IssueDapr dresses up for CNCF project graduation + Diagrid delights Open Source InsiderPatent troll-busting: CNCF launches Cloud-Native Heroes Challenge CW Developer NetworkView All Blogs
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  • WWW.COMPUTERWEEKLY.COM
    The Loan Charge scandal explained: Everything you need to know
    Tens of thousands of IT contractors have been hit with life-changing tax bills relating to projects they worked on over a decade ago after enrolling in remuneration schemes that saw them paid for the work they did in the form of non-taxable loans, rather than a conventional salary.These loan-based remuneration schemes were typically run by offshore employee benefits trusts (EBTs), and were often erroneously marketed as being an HM Revenue & Customs (HMRC)-compliant means for contractors to bolster their take-home pay, with contractors often advised to join such schemes by respected tax advisers.In some instances, contractors were told they would be unable to work for certain organisations unless they agreed to be paid in loans, too.In recent years, however, scheme participants have found themselves in HMRCs crosshairs, thanks to the introduction of a piece of retroactive legislation known as the Loan Charge that is designed to help the government recoup the tax it claims participants avoided paying between December 2010 and April 2019.The individuals now being chased for backdated tax payments by HMRC claim they are the victims of mis-selling, given how these schemes were previously marketed to them as safe and compliant to use, and the situation has seen more than 200 MPs from various parties come out in support of their plight.In the years since the policy was introduced, and details of the toll it is taking on those in its scope have started to emerge, there have been a series of legal actions attempted to overturn the policy.There have also been calls from MPs for HMRC to stop doggedly pursuing the individuals involved, and start taking punitive measures against the employers, agencies and promotors who advised people to join these schemes in the first place.At the time of writing, though, the policy remains in place, and there are few signs from the government that it has any intention of revising its contents or how it works.The situation has drawn parallels with the Post Office Horizon IT scandal, given the people caught in scope of the Loan Charge are widely considered to be victims of mis-selling by accountants and trusted tax advisors who marketed these loan-based remuneration schemes as HMRC-approved.Sammy Wilson, an MP representing the Democratic Unionist Party (DUP), drew comparisons between the victims of the Post Office scandal and the individuals affected by the Loan Charge during a January 2024 Business Committee Back Bench debate in the House of Commons.As was the case with the Post Office scandal victims, the Loan Charge story similarly involves a group of people who were acting in good faith being prosecuted and pursued when the people who absolutely knew what they were doing are getting away scot-free, said Wilson.In the case of the Loan Charge, the parties responsible for marketing and promoting these loan-based remuneration schemes are not being pursued in the same way as the individuals who participated in them, which he described as wrong.HMRC are going after those who they regard as easy targets, said Wilson. The promoters of these schemes not one penny [has been demanded from them].Despite the promoters [making] hundreds of millions of pounds of these schemes, [they] have mis-sold the schemes, [and] have disappeared when there is any attempt to get after them, he added. Those promoters are not being pursued and yet individuals are being harassed harassed to the point that many of them have taken their own lives.The Loan Charge policy was introduced as part of an ongoing anti-tax avoidance campaign by HMRC, designed to counter the surge in the number of loan-based remuneration schemes in operation.The policy was put forward by HM Treasury during the 2017 Budget as means of recouping billions of pounds in unpaid taxes the UK government claimed contractors avoided paying by opting to be paid in the form of non-taxable loans rather than receive a conventional salary.The policy terms initially stated that any contractor who participated in a loan-based remuneration scheme between 6 April 1999 and 5 April 2019 would be in-scope of the policy, and would be expected to pay back any and all tax they avoided while enrolled in these schemes.The total amounts of unpaid tax HMRC said they owed are what is referred to as the Loan Charge.An independent review of the policy, published in December 2019, concluded the timeframe the policy covers should be shortened by 11 years, so that only individuals who enrolled in schemes after 9 December 2010 would be included.It is estimated this change resulted in around 10,000 people falling out of scope of the Loan Charge policy.Much of the controversy surrounding the Loan Charge relates to the retroactive nature of the policy, with critics often taking issue with the fact it effectively introduces a retrospective tax on something in this case, a loan that was previously technically considered to be non-taxable.The timeframe the policy covers also means the final amounts of unpaid tax that individuals can end up owing can end up being life-changing, with many of those affected at risk of financial ruin or facing bankruptcy as a result.There is also the fact that many of the individuals who participated in these schemes received assurances from trusted tax advisors and accountants that receiving payment for the work they did in this way was permissible and acceptable in the eyes of HMRC.When the policy was first introduced, HMRC estimated that implementing the Loan Charge would allow it to recoup 3.2bn in previously unpaid tax over the course of five years, but that figure was later revised up to 3.4bn. However, the publication of the independent review into the policy, which resulted in several tweaks being made to how it works, is estimated to have reduced the policys overall total tax take by 620m.HMRC suggests there are around 50,000 individuals affected by the Loan Charge policy, although volunteer-led non-profit the Loan Charge Action Group (LCAG) has previously told Computer Weekly it thinks the number of people affected is far, far higher.Those affected include a disproportionate number of IT contractors, as well as NHS workers, public sector agency staff, teachers and individuals working in the oil and gas sector.While the concept of loan-based remuneration schemes pre-dates the onset of the IR35 regulations, the number of these schemes in operation markedly increased in the wake of HMRC introducing these revamped tax avoidance rules in 2000.The IR35 regulations were introduced as part of a disguised employment push by the government that would see contractors having their engagements classified as being either inside or outside IR35 based on the kind of work they do and how it is carried out.Contractors that are determined to be working inside IR35 are considered to be employees for tax purposes, meaning they are liable to pay the same employment taxes and national insurance contributions (NICs) as a salaried employee, but are not entitled to employment benefits such as paid sick leave or pension contributions.In many cases, contractors were offered the opportunity to side-step the IR35 regulations entirely by opting to close down their limited company and sign on to become the employee of an umbrella company instead.Some of these umbrella companies operated in a non-compliant manner by promising contractors they could increase their take-home pay by agreeing to be paid in non-taxable loans issued by EBTs that were marketed as HMRC-compliant.HMRC, however, has always maintained that it has never approved the use of a loan-based remuneration scheme, and has also been of the view that such schemes do not work. In addition to that, it has also been repeatedly claimed by many of those affected by the Loan Charge policy that they were unwittingly enrolled in these schemes by umbrella companies that promised them too-good-to-be-true amounts of take-home pay without disclosing they would be paid in loans.While HMRC has repeatedly stated that no one in-scope of the Loan Charge will be forced to sell their main home to cover the amounts it claims they owe in unpaid tax, Computer Weekly has heard anecdotal reports from IT contractors who have done exactly that.HMRC has previously stated that it has no intention to make the individuals in-scope of the Loan Charge policy bankrupt, and that insolvency will only be considered as a last resort if the person involved is actively avoiding paying what they owe or are at risk of accruing further debt.Even so, members of the Loan Charge APPG have repeatedly spoken out about the toll the policy is taking on the health and well-being of those affected.There have also been 10 suicides linked to the Loan Charge to-date, as confirmed by HMRC, in a letter signed by its CEO, Jim Harra, in January 2023.The missive states that HMRC has had cause to refer itself to the Independent Office for Police Conduct on 10 occasions where a customer has sadly taken their life and had used a disguised remuneration scheme.This question is key to understanding the Loan Charge policy. Loans are typically not considered to be a form of taxable income, but according to HMRC the recipients of these loans should pay tax on them because they were never intended to be repaid.Furthermore, many contractors who participated in these schemes were of the understanding they would never be asked to repay the loans they received.But as extensively documented by Computer Weekly several attempts have been made in recent years by different parties to recall the loans contractors received, meaning in addition to HMRC they have also been asked to repay these loans in full, plus interest.In instances such as this, HMRC has restated that any individual that repays a loan they received during the timeframe covered by Loan Charge policy will still need to repay the tax it claims they still owe.This is an outcome few, if any, loan scheme participants have ever budgeted for, adding further pressure to their finances. Some individuals caught in the policys scope have sought settlements with HMRC to bring the matter to a close for them, although there are also anecdotal reports of people who went down this route and then received further payment demands from HMRC afterwards.There have been numerous legal challenges attempted to overturn the policy, as well as requests made to HMRC to consider letting those unable to pay off the full amounts owed pay a reduced settlement figure, so the government tax collection agency gets some money rather than none.MPs have also repeatedly called on the government to do more to tackle the people responsible for marketing these schemes, to prevent new schemes from emerging. There are further calls to also spread the tax burden on to the promoters, agencies and employers that encouraged individuals to join these schemes.During the Autumn Budget 2024, the government confirmed there would be a second independent review of the policy to bring the matter to a close for all those affected.This was on the back of representations made to Treasury Minister James Murray during a meeting facilitated by the APPG in August 2024, where various individuals in-scope of the policy outlined the toll the Loan Charge was taking on their health, well-being and their finances.At the time of writing, HM Treasury is yet to confirm the scope of the review and who will be tasked with overseeing it.In the meantime, Computer Weekly has learned that HMRC is offering to pause the settlement activity of anyone caught by the Loan Charge until the review has concluded.
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  • WWW.ZDNET.COM
    The 25 best Black Friday robot vacuum deals 2024: Early sales live now
    As we wait for Black Friday and Cyber Monday to roll around, deals on different devices are already appearing everywhere. Robot vacuums are just one category seeing major pricing discounts in preparation for the year's biggest shopping event. ZDNET is gathering the best and most legitimate deals available right now, so you don't have to worry about wading through the madness that is deal hunting.I test different types of robot vacuums daily and have grown exceedingly familiar with each brand's strengths and weaknesses, as well as their price fluctuations. As a result, I've realized that this is the best time to buy that robot vacuum you've had your eye on all year or as a holiday gift for that family member who's always wanted one. Here are my picks for the best early Black Friday robot vacuum deals.Shop deals at AmazonOur favorite early robot vacuum deals for Black Friday 2024iRobot Roomba Vac Essential robot vacuum: $225 (save $25 at Amazon): This Roomba is ZDNET's pick for thebest budget-friendly iRobot vacuumavailable.iRobot Roomba j7+ robot vacuum: $356 (save $444 at Amazon): This discount ona self-emptying Roombapowered by RobotOS is a deal you can't miss. You can also get theRoomba Combo j7+variation,with a fully retractable mop pad, at 18% off for $899.Roborock Q7 Max+ robot vacuum and mop: $360 (save $510 at Amazon): Besides a Q7 robot vacuum and mop, the Max model includes a self-emptying dock that you don't have to worry about for up to seven weeks.Dreame X30 Ultra robot vacuum and mop: $1,000 (save $400 at Amazon): The Dreame X30 Ultrawas ZDNET's top pick for thebest 2-in-1 robot vacuum and mop, dethroned only by its successor,the X40 Ultra.Yeedi M12 Pro+ robot vacuum and mop: $570 (save $430 at Amazon): Have you ever heard the phrase "high-end features for a mid-range price?"This hands-free robot vacuum and mopdoes all the work for you, with flagship features like an extending mop pad to reach corners and under cabinets and 11,000Pa of suction.iRobot Roomba Essential Combo robot vacuum and mop: $160 (save $115 at Amazon): This essential robot vacuum is an entry-level Roomba that combines powerful suction with mopping action.Ecovacs Deebot X2 Combo complete robot vacuum and mop: $1,110 (save $590 at Amazon): I rely on theDeebot X2 Combo Complete robot vacuum and mop, especially because of its side-mounted cordless vacuum that empties automatically.Roborock S8 Pro Ultra robot vacuum and mop: $1,100 (save $400 at Amazon): The all-in-one S8 Pro Ultra features 6,000Pa of suction power, a self-emptying dustbin, and self-washing mop pads.OKP Life K2 robot vacuum: $90 (save $110 at Amazon): One of ourfavorite inexpensive options, the OKP Life K2 is a great entry-level, no-frills robot vacuumespecially for the price.Dreame X40 Ultra robot vacuum and mop: $1,400 (save $500 at Amazon): This ismy favorite robot vacuum and mop combinationthat I've tested, with excellent obstacle avoidance and strong suction. Beth Mauder/ZDNET Current price: $350Original price: $650The Eufy X8 Pro twin-turbine robot vacuum is perfect for pet owners. With 4,000Pa of suction power, this robot vacuum includes a self-empty station and smooth navigation to leave beautiful carpet lines behind. View now at Amazon Current price: $994Original price: $1,399The flagship Roomba j9+ features powerful suction and a self-emptying dustbin, perfect for pet owners. This combo option also has a retractable mop pad that stores itself on top of the robot when not in use, ensuring your carpets stay dry and your hard floors stay mopped. View now at Amazon Maria Diaz/ZDNET Current price: $850Original price: $1,200The Deebot T30S combo is fairly new but lives up to the hype that only a three-in-one robot vacuum could garner. This has become my go-to upstairs robot vacuum and mop because it functions as a cleaning hub, made complete by the self-emptying cordless vacuum that charges right on the robot's charging station. View now at Amazon Roborock/ZDNET Current price: $380Original price: $870You can snag the Roborock Q7 Max+ for a limited time for $380. As a vacuum mop combo, this machine features 4,200Pa suction power and 300g mopping pressures, promising a smooth and efficient clean. With its self-empty dock, you can have hands-free vacuuming for up to seven weeks. Thanks to Roborock's PreciSense LiDAR Navigation, you can rest assured that this robot vacuum will clean where it's supposed to and when it's supposed to. View now at Amazon Current price: $394Original price: $530If you're like me and love the idea of your floors being cleaned by someone orsomethingelse, you can't go wrong with this deal. The Roomba j5 is a robot vacuum that intelligently maps and navigates your home, avoiding obstacles like cords and pet waste.Also:Roomba Combo J7+ review: A 2-in-1 robot vacuum done (almost) right View now at Amazon Best early Black Friday iRobot robot vacuum dealsiRobot Roomba Combo i3+ robot vacuum and mop: $330 (save $100 at Amazon): This is a perfect midrange, self-emptying robot vacuum for homes with different floor types, including with pet residents.iRobot Roomba j7+ robot vacuum: $356 (save $444 at Amazon): This discount ona self-emptying Roombapowered by RobotOS is a deal you can't miss. You can also get theRoomba Combo j7+variation,with a fully retractable mop pad, at 18% off for $899.iRobot Roomba Vac 2 Essential robot vacuum: $350 (save $50 at Amazon): This is an introductory offer on iRobot's brand new entry-level robot vacuum, featuring the AutoEmpty dock, for self-emptying.iRobot Roomba Combo j5 robot vacuum and mop: $393 (save $137 at Amazon): The Roomba Combo j5 is built for everyday vacuuming with occasional mopping.iRobot Roomba Vac Essential robot vacuum: $225 (save $25 at Amazon): This Roomba is ZDNET's pick for thebest budget-friendly iRobot vacuumavailable.Best early Black Friday Roborock robot vacuum dealsRoborock S8 Pro Ultra robot vacuum and mop: $1,100 (save $500 at Amazon): The all-in-one S8 Pro Ultra features 6,000Pa of suction power, a self-emptying dustbin, and self-washing mop pads.Roborock Q7 Max robot vacuum and mop: $200 (save $400): At over 63% off, this is one of the best discounts you'll find on a Roborock through Black Friday.Roborock S8+ robot vacuum and mop: $620 (save $380 at Amazon): The Roborock S8+ features 6,000Pa of suction power, a self-emptying dustbin, and the company's Sonic Mop system.Roborock Flexi Lite wet/dry vacuum and mop: $300 (save $100 at Amazon): This outstanding wet/dry vacuum and mop lets you tackle wet and dry messes in one fell swoop.FAQsWhen is Black Friday?Black Friday is a big shopping event that occurs each year on the day after Thanksgiving. This year, it falls on Nov. 29.Since Thanksgiving is always on a Thursday, many people are off through the weekend, so retailers have capitalized on this day, the last national holiday before Christmas. This makes Black Friday a great chance to finish checking off your holiday shopping list.When is Cyber Monday?Cyber Monday happens on the Monday following the Thanksgiving holiday. This year, Cyber Monday falls on Dec. 2.Are robot vacuum deals really better on Black Friday?Robot vacuums are cheaper during big shopping events like Black Friday, Cyber Monday, and Amazon Prime Day. The fact that Black Friday is one of the last major shopping events of the year results in some retailers giving big discounts on the current product stock in preparation for new devices launching in the new year.What's the difference between Black Friday and Cyber Monday?Though there are many online deals, Black Friday has been historically a mostly in-person shopping event where people visit a brick-and-mortar store. With most big box stores featuring an online store, Black Friday online shopping has become as common as Amazon Prime Day shopping. Cyber Monday began and remains an online shopping event for online stores to capitalize on customers who may have missed a Black Friday deal and can shop from home or work on Monday.How did we choose these Black Friday deals?As a robot vacuum tester at ZDNET, I've become familiar with these devices' unique features and tested different models in every price range. This experience has made me realize that the robot vacuum market is saturated with competition. It also helps me discern which robot vacuums are worth their retail price and when a discount is a good deal.I check robot vacuum deals often, always choosing the ones that deliver the most features for the least money. Using our expertise and different tools to track deals, we can determine when a deal is worth it and ensure we only cover those. This list of deals will be updated as new deals appear and others sell out.Where can you shop the best Black Friday and Cyber Monday deals?While retailers hold store-specific shopping events throughout the year, like Amazon with Prime Day, you can expect Black Friday and Cyber Monday deals to appear everywhere. This includes your local businesses and big box stores. Black Friday is a huge shopping event, both in-person and online, with stores like Walmart, Best Buy, Amazon, Target, Costco, and more offering eye-popping discounts on different products.Top holiday deals
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    The best Black Friday Roborock deals 2024: Early sales available now
    Roborock introduced me to the wondrous world of robot vacuums almost six years ago when few companies offered 2-in-1 robot vacuum mops. I'd just had my second baby and was looking for a way to check some chores off my list without breaking my back or taking away my already-divided attention from my very little ones. So I spent a couple hundred dollars on a Roborock E2 during a Black Friday sale.Since then, I've had another kid, moved states, lived in several houses, gotten a dog, and even became a robot vacuum tester-- all with that Roborock in tow. But also since then, robot vacuum and mop combinations have boomed, taking what started as a dripping microfiber pad dragged along your floors behind the vacuum and transforming into self-washing rotating mop pads, self-washing mop rollers, and self-emptying robots.This large offering of products has flooded the robot vacuum market, making it harder for buyers to choose the right one. With many discounts available as we approach the holiday season, I'm rounding out the best Roborock deals so you, like me, can have your own Roborock become part of your family for years to come.Shop deals at AmazonOur favorite early Roborock deals for Black Friday 2024Roborock Q7 Max+ robot vacuum and mop: $360 (save $510 at Amazon): In addition to a Q7 robot vacuum and mop, the Max model includes a self-emptying dock that you don't have to worry about for up to seven weeks.Roborock S8 Pro Ultra robot vacuum and mop: $1,100 (save $500 at Best Buy): This is a great time to save on what's typically a splurge robot vacuum and mop by purchasing the Roborock S8 Pro Ultra at $1,100.Roborock S8+ robot vacuum and mop: $620 (save $380 at Amazon): The Roborock S8+ features 6,000Pa of suction power, a self-emptying dustbin, and the company's Sonic Mop system.Roborock Flexi Pro wet/dry vacuum mop: $380 (save $120 at Roborock): I've tested and loved the "lite" version of this Roborock wet/dry vacuum and mop. The larger Flexi Pro features a larger battery and smart mobile app integrations.Roborock Qrevo Plus robot vacuum and mop: $650 (save $280 at Roborock): This is the perfect midrange robot vacuum and mop for hands-free floor cleaning -- especially at $650. (It's also our pick for the best midrange Roborock.) Roborock/ZDNET Current price: $360Original price: $870For a limited time, you can snag the Roborock Q7 Max+ at a discount for $360. As a vacuum mop combo, this machine features 4,200Pa suction power and 300g mopping pressures, promising a smooth and efficient clean. With its self-empty dock, you can have hands-free vacuuming for up to seven weeks. Thanks to Roborock's PreciSense LiDAR Navigation, you can rest assured that this robot vacuum will clean where it's supposed to and when it's supposed to. View now at Us.roborock Beth Mauder/ZDNET Current price: $360Original price: $450The Roborock Q5 Max+ robot vacuum is perfect for anyone looking for a self-emptying unit that can go up to seven weeks between emptying.Also:The best Roborock vacuums of 2024: Expert tested and reviewed View now at Amazon Maria Diaz/ZDNET Current price: $300Original price: $400The Roborock Flexi Lite is a great wet/dry cordless vacuum and mop that can tackle both wet and dry messes. It may sound too good to be true, but I assure you it's real. Thanks to a self-propelled system, the Flexi Lite is easy to push around your floors and can pick up spilled milk, crumbs, pet hair, juice, and anything else that fits its nozzle.Review: Forget Dyson: I tested Roborock's wet-dry hand vacuum and it left my floors spotless View now at Us.roborock Sabrina Ortiz/ZDNET Current price: $1,100Original price: $1,600One of the best two-in-one machines on the market, the Roborock S8 Max Ultra is now $1,100. It's a pretty penny, but the simplicity and efficiency make this robot worth the money. You could fill the clean water tank, empty the dirty water tank, and set a schedule to tackle your home without having to do anything for a couple of days. Even then, all I had to do was refill and empty the tanks. Having freshly vacuumed and mopped floors daily is a big win. View now at Amazon FAQsWhen is Black Friday?Black Friday is a big shopping event that happens each year on the day after Thanksgiving. This year, Black Friday is on Nov. 29.Since Thanksgiving is always on a Thursday, many people are off through the weekend, so retailers have capitalized on this day, the last national holiday before Christmas. This makes Black Friday a great chance to finish checking off your holiday shopping list.When is Cyber Monday?Cyber Monday happens on the Monday following the Thanksgiving holiday. This year, Cyber Monday is on Dec. 2.Are Roborock deals really better on Black Friday?Robot vacuums are cheaper during big shopping events like Black Friday, Cyber Monday, and Amazon Prime Day. The fact that Black Friday is one of the last major shopping events of the year results in some retailers giving big discounts on the current product stock in preparation for new devices launching in the new year.What's the difference between Black Friday and Cyber Monday?Though there are now many online deals, Black Friday has been historically a mostly in-person shopping event where people visit a brick-and-mortar store. With most big box stores featuring an online store, Black Friday online shopping has become as common as Amazon Prime Day shopping. Cyber Monday began and remains an online shopping event for online stores to capitalize on customers who may have missed a Black Friday deal and can shop from home or work on Monday.How did we choose these Black Friday deals?As a robot vacuum tester at ZDNET, I've become familiar with these devices' unique features and tested various models in every price range. This experience has made me realize that the robot vacuum market is saturated with competition. It also helps me discern which robot vacuums are worth their retail price and when a discount is a good deal.I check robot vacuum deals often, always choosing the ones that deliver the most features for the least money. Using our expertise and different tools to track deals, we can determine when a deal is worth it and ensure we only cover those. This list of deals will be updated as new deals appear and others sell out.Where can you shop the best Black Friday and Cyber Monday deals?While retailers hold store-specific shopping events throughout the year, like Amazon with Prime Day, you can expect Black Friday and Cyber Monday deals to appear everywhere. This includes your local businesses and big box stores. Black Friday is a huge shopping event, both in-person and online, with stores like Walmart, Best Buy, Amazon, Target, Costco, and more offering eye-popping discounts on different products.Top holiday deals
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    Mike Tyson Vs. Jake PaulWhen the Fight Starts On Netflix And More
    IRVING, TEXAS - NOVEMBER 14: Mike Tyson gets on scale during Weigh-In at the Toyota Music Factory in ... [+] Irving, Texas on November 14, 2024 ahead of his match with Jake Paul for heavyweight world titles of the Premiere Boxing Championship which will be on November 15 Friday night at AT&T Stadium in Arlington, Texas, United States. (Photo by Tayfun Coskun/Anadolu via Getty Images)Anadolu via Getty ImagesMike Tyson and Jake Paul are set to fight on Friday night at AT&T Stadium in Arlington, Texas. The fight card is underway, but were still a few fights away from the main event.IMPORTANT INFO ON MIKE TYSON VS. JAKE PAUL ON NETFLIXThe Netflix stream will begin at 8 pm ET, and three fights will be broadcast before Tyson and Paul climb into the ring. Tyson and Paul will likely walk to the ring around 11:15 pm ET, and the fight will start around 11:30 pm.According to MVP Promotions, the gate for Mike Tyson vs. Jake Paul, co-headlined by Amanda Serrano vs. Katie Taylor 2, has already surpassed a $17.8 million gate. That total sets a record for the state of Texas.Its almost twice the amount Canelo Alvarez and Billy Joe Saunders generated for their fight in 2021. The gate is also higher than any UFC event outside Las Vegas, besides the Conor McGregor vs. Eddie Alvarez pay-per-view at UFC 205 in Madison Square Garden.MORE FOR YOUAccording to MVP, more than 70,000 fans will be in attendance for the event, and the numbers on the free streams on YouTube are already staggering. Just after 7 pm ET, Netflix Sports live stream of the prelims had 289,000 fans watching. You can view that here:MVP Promotions live stream of the prelims had 389,000 people watching. Thats presumably nearly 700,000 people watching prelims of fighters they may not have heard of before this week.As an FYI, here is the list of the fights on the card.Mike Tyson vs. Jake PaulKatie Taylor vs. Amanda Serrano 2Mario Barrios vs. Abel RamosNeeraj Goyat vs. Whindersson NunesShadasia Green vs. Melinda WatpoolLucas Bahdi vs. Armando CasamonicaBruce Carrington vs. Dana CoolwellTyson and Paul drew a few more eyeballs on Thursday night when the former slapped the latters face during the faceoff. It appeared Paul may have intentionally stepped on Tysons toe, which is rumored to be injured and part of why he pulled out of the fight in July.Here is a look at the first viral celebrity slap since Will Smith hit Chris Rock at the Oscars.Watch for a full breakdown of the co-main event and the main event following the show. Dont get to the Tyson-Paul main event too late. You could miss the entire show.While longtime boxing fans have become accustomed to saying that about Tysons fights because of his penchant for early knockouts during the prime of his career, Im mentioning that for this fight because it is only scheduled for eight rounds, and those frames are just two minutes.Traditionally, mens professional boxing matches are scheduled for three rounds, and the fighters use 12-ounce gloves. Tyson and Paul will be wearing 14-ounce gloves during their fight. Will we see a knockout or something that has everyone talking because it is wildly disappointing?Well know sooner rather than later.
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    High Temperature Non-Volatile Memories Enable Extreme Applications
    Star SurfacegettyMemories, both volatile and non-volatile are a critical element in various computing and logic devices, since that is where the data lives that is being processed. The mass market for memory technologies serves consumer, industrial and enterprise applications (including in data centers), but computing at temperature extremes, both very cold temperatures and very high temperatures are important for quantum computing (generally at very cold temperatures) and for extreme temperature and environmental applications.I have written in the past about possible technologies to enable quantum computing memories. In this article we will talk about memories for extreme temperature applications.This article is based upon a recently published Nature Reviews Materials article, Materials for High Temperature Digital Electronics. This review article goes into depth on the various factors that to into creating volatile and non-volatile memories for extreme temperature applications, particularly for high temperature applications.Consumer memories begin to lose performance around 85C, begins to degrade around 150C and rapidly degrades at 210C. These temperatures are acceptable for most computer applications, but not in extreme environments.The table below, from the article, gives some insights into applications with temperatures up to 1,000C. Electronic packaging with organic materials is only good up to about 150C, beyond that temperature various ceramic packaging technologies are required. These applications include logic and computing devices for automotive, oil exploration and geothermal applications, interplanetary exploration, nuclear reactors and aerospace applications.MORE FOR YOUTemperatures versus applicationsNature Article AuthorsRegarding non-volatile memory, NVM, for very high-temperature applications, the figure below shows several important memory characteristics as a function of temperature for the mostly likely memory technologies for higher temperatures. These are data retention, in seconds), read endurance, in cycles and on/off ratio.Magnetic random-access memory (MRAM) and phase change memories are limited by their Curie temperatures and phase change temperatures, although MRAM products are now available as embedded memory for automotive applications. The best non-volatile memory candidates for high temperatures, the green regions in the figures below are special types of NOR flash, ferroelectric memories and resistive memories.High temperature metrics versus non-volatile memory technologiesNature article authorsIn particular, nitride ferroelectric NVM, particularly in wurtzite-structured nitrides and oxides, appears to be the most promising technology. However more work needs to be done with these memories, particularly in the on/off ratio.It should be noted that for these high temperature applications traditional silicon substrates wont work. For these applications wide bandgap semiconductor materials are required such as SiC and GaN, especially to support device operation at 850C or higher.The chart below shows feature size scaling trends for regular commercial semiconductors and high temperature semiconductor devices. Packaging and interconnect as well as technical issues and particularly the low demand for high temperature electronic devices limit the feature size and thus the achievable density for semiconductors operating at very high temperatures.Comparison of high temperature electronics features sizes to mass market productsNature article authorsIt is obvious that high temperature devices tend to lag silicon devices operating at lower temperatures, on a logarithmic scale. The various issues in making high temperature semiconductor devices limits their use to aerospace, avionics, automotive, oil/gas exploration and nuclear power applications. The low volume of these applications slows the miniaturization and performance of these applications compared to higher volume applications.High temperature volatile and non-volatile memories are important for aerospace, avionics, automotive, oil/gas exploration and nuclear power applications but these applications require new materials, interconnects, packaging and manufacturing processes
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