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Articles by Chris Levy
Judging Updates on the Pumi
This article was originally published in Showsight Magazine, October 2019 issue. Judging Updates on the Pumi Having shown and bred several popular breeds over the last 40+ years, I tend to have some expectations about the level of expertise that judges will have in those breeds. However, it’s a whole new experience with a new (to AKC) breed where the judges quite often know less than the exhibitors.
Judging the Pumi
This article was originally published in Showsight Magazine, May 2014 issue. Judging the Pumi The Pumi is one of three Hungarian herding breeds, all of similar origin, representing regional variations within Hungary. The Puli originated in the eastern plains, the Mudi in the southern plains, and the Pumi in the hilly Transdanubian region of western Hungary.
Getting Started with Axolotl for Fine-Tuning LLMs
I have experience fine-tuning smaller encoder style LLMs such as DistilBERT for classification style tasks. I have deployed such models in a production environment and have had great success with them. The Hugging Face trainer class makes it relatively easy and the models are easy to deploy, even on CPU based infrastructure. But when it comes to training decoder style LLMs for text generation (GPT, llama, Mistral, Qwen, Gemma, etc.), I will be the first to admit that I am a complete noob.
Herding Dog Breeds
livestock. All herding behavior is a modified form of predatory behavior. Through selective breeding, people have been able to reduce the dog’s natural inclination to view cattle and sheep as prey while still preserving the dog’s hunting abilities, resulting in the development of an efficient herding dog. The breeds in the Herding Group were a component of the Working Group until 1983. All breeds of herding dogs have the innate capacity to regulate the movement of other animals.
SuperStream - a not-so-happy birthday
Rather than the bright and bubbly one-year-old that its ATO parents were no doubt hoping for, this enfant terrible has instead shown itself to be the type of toddler that regularly draws on the walls, attacks the cat and urinates all over the floor.
Pumi Colors: The Pumi Is A Solid Color
The correct gray colored Pumi is genetically black with a graying gene that causes the hair shaft to lighten as it grows out. The puppies are born black, with black noses and black pigment, but their adult coat is gray (with a black nose and skin pigment). This is the same gene as a silver Poodle, Bedlington Terrier, and Kerry Blue Terrier. That’s why the Pumi Standard on color says: “The grays are born black and fade to various shades of gray.
Pumi Coat - Texture & Grooming
The Pumi’s coat is “a combination of wavy and curly hair, forming corkscrews or curls all over the body” and “in order to achieve the characteristic corkscrews and curls in the coat, the hair is allowed to dry naturally.” There is only one line written in bold italics in the Pumi standard: The coat must never appear fluffed and blown dry, obscuring the characteristic curls. A key breed characteric of the Pumi is a coat with curly locks of hair.
Lessons learnt from litigations
If “you play lousy games, you win lousy prizes”. And having a multimillion-dollar Notice of Claim land in your firm’s letterbox from a long-forgotten SMSF client is the lousiest of prizes. After many decades grappling with SMSFs, someone, somewhere within the legal fraternity, decided a few years ago that I might actually be an “expert” and therefore of possible use as an SMSF expert witness.
The (many) cases of the overly lenient landlord
While many of the scenarios I have previously written about are somewhat unusual and rarely cross the desk of your average adviser, the issues that I cover in this article will, unfortunately, be far more familiar: issues relating to business property held in an SMSF that is leased to a related-party business. Such scenarios are quite common, and the rules are well known for the most part.
Top tips for a smooth SMSF independence transition
We’re now at the pointy end of the compliance deadline, though we expect a substantial proportion of the accounting industry will be not SMSF independence ready and are heavily relying on the expectation and good nature of the ATO to indefinitely extend deadlines. Conversely, the ATO is providing consistent signals that it is becoming less tolerant. To recap for those firms still yet to become SMSF independence ready, there are three main options.
A tale from the audit crypt: The case of the errant duck
I have previously written in other articles of the dangers of complicated transactions involving SMSFs: dangers that typically arise due to a lack of knowledge relating to specific sections of the SIS Act or how the regulator is now interpreting them. More broadly, however, is the ever-present danger of ensuring that all relevant sections of the superannuation law are covered off, ensuring that “all the ducks are lined up”, so to speak.
Top 10 tips to becoming SMSF independence compliant in anticipation of imminent legislative change
The million-dollar question for most accounting firms right now is: Should our firm stay in, or exit, the SMSF auditing space? Deciding whether to continue or cease offering SMSF audit services is arguably the biggest question accounting firms need to consider to meet the upcoming SMSF independence compliance changes.
The revenge of the restructured unit trust
An inevitable part of being a professional in the SMSF space is that occasionally trustees will seek to venture away from the calm and unexciting waters of listed shares and term deposits and wade into the dangerous waters of semi-related unit trusts.
Accountants urged to conduct due diligence analysis to minimise APES110 disruption
Firms are urged to “grab the bull by the horns” and proactively adopt new SMSF independence measures. Many accounting firms are still dragging their heels despite the rapidly approaching deadline for SMSF audit independence changes. Our advice is to “grab the bull by the horns” and move through the discomfort now, to minimise disruption to both your firm and your clients. This is typically met with comments such as “I have no idea where to start”.
The 6 stages of APES110 emotional upheaval
How to determine where your firm is in the ‘APES110 acceptance cycle’ and minimise disruption. There is a growing realisation within the industry that a substantial number of accounting and administration firms will be impacted by the new Independence Guide issued under APES110. As January rapidly draws to an end, affected firms are increasingly viewing the months leading up to the hard deadline of 30 June 2021 with deep concern and a looming sense of dread.
Limited lifespan left for Chinese wall SMSF audits
Firms have been urged to proactively adopt new SMSF independence measures to avoid expected bottlenecks. The SMSF auditor changes outlined in the APES110 Code of Ethics and the corresponding Independence Guide will have far-reaching effects to the accounting profession. However, the more negative impacts and level of disruption arising from the changes are expected to materially heighten for practices that postpone their operational adjustments.
Shooting Prompts Policy Changes By School District
What began as a promising start to the high school football season turned to chaos as shots rang out in the Palm Beach Central High School parking lot at approximately 9 p.m. on Friday, Aug. 17. Officials are quick to stress that the incident has not been classified as a “school shooting” because the people involved are not connected to Palm Beach Central as either students or staff.
Brian McClellan Named Principal At Osceola Creek
The 46-member staff and 750 students of Osceola Creek Middle School in The Acreage welcomed Brian McClellan as their new principal at the start of the 2018-19 school year. McClellan received his master’s degree in educational leadership from Florida Atlantic University in 2008. His career with Palm Beach County schools began with six years teaching math at Conniston Middle School in West Palm Beach.
Car Crashes Into Wellington Dental Office
Business as usual at a local dental practice suddenly became an appointment everyone involved will always remember as a car crashed through the wall just after 2 p.m. on Thursday, Aug. 16.
Planet Kids Loxahatchee Implements Preschool STEM Program
Near the corner of Northlake Blvd. and Seminole Pratt Whitney Road in The Acreage is Planet Kids Loxahatchee, noteworthy for being the only preschool in the local area to have implemented a formalized STEM (science, technology, education and math) program. STEM has become a popular education curriculum tool to develop a workforce more competent in science and technology. However, starting such programs in preschool is unusual. The school serves a total of 109 children.
Three Democrats Seeking Open Port Commission Seat
On Tuesday, Aug. 28, registered Democrats residing within the Port of Palm Beach District will head to the polls to elect a new commissioner for the Group 5 seat on the Port of Palm Beach Commission. The three Democrats competing for the seat are Joseph Anderson, a facilities manager; Scott Holtz, a local attorney; and John Sansbury, a former port commissioner and county administrator. A fourth candidate on the ballot, Kesnel Theus Jr., has withdrawn from the race.
Wellington Again Considering A Linear Park Serving Folkstone/Yarmouth Area
The Village of Wellington is again considering a linear park in the Folkstone/Yarmouth neighborhood as part of its Safe Neighborhoods Program, and a community information session on the proposal will be held at the park site on Thursday, Aug. 23. If approved, the park would occupy the section of Folkstone Circle that currently connects Yarmouth Court with Carlton Street. A similar plan was considered several years ago, but neighborhood opposition at the time prompted the village not to proceed.
Paddock Park Residents Seek To Keep Horses
Some residents of Paddock Park Phase I seeking to be allowed to keep horses on their properties addressed their wishes to the Wellington Village Council on Tuesday, Aug. 14. Marysue Jacobs, who owns a residential property on Haymarket Court, is leading the charge for those residents of Paddock Park I in favor of allowing horses to be kept in the neighborhood.
Bond Girl Caught Up In Real Life Russian Spy Drama
When former Bond Girl and Playboy Playmate Robbin Young took to Twitter to engage with Guccifer 2.0, she believed she was speaking to a Romanian man, but now the United States government announced that she was actually conversing with a team of 12 Russian hackers.
E92 Honus Wagner Cards Coming to Auction
One of the rarest Honus Wagner cards ever produced will soon be coming to auction. In 1909, John H. Dockman & Sons issued some of the earliest gum cards – a set of 40 that would later be cataloged by collectors as ‘E92’. The set includes two cards of the legendary Honus Wagner – a throwing and a batting pose. The Dockman Wagner cards are our Vintage Buy of the Week from Just Collect, Inc., and will be auctioned off later this year.
1927 Yankees Photo and Unique Decal Bat Highlight Hunt's Louisville Auction
With most catalog auctions ending in the wee small hours of the morning when the final, weary-eyed bidder collapses upon their keyboard, there is a certain charm that exists only in the live auction setting. Few sports memorabilia auction houses continue to mount live auctions, but for more than a decade Pennsylvania-based Hunt Auctions has developed a proven model that has led to relationships with the NFL and MLB and memorabilia consignments from legendary athletes and their estates.
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