Starting Out With C From Control Structures To Objects (9th Edition) 157

An introduction to computing science and computer programming, using a systems oriented language, such as C or C++. This course introduces basic computing science concepts. Topics will include: elementary data types, control structures, functions, arrays and strings, fundamental algorithms, computer organization and memory management. Students with credit for CMPT 102, 120, 128 or 166 may not take this course for further credit. Students who have taken CMPT 125, 129 or 135 first may not then take this course for further credit. Quantitative/Breadth-Science.

56. While the earnings of a minority are growing exponentially, so too is the gap separating the majority from the prosperity enjoyed by those happy few. This imbalance is the result of ideologies which defend the absolute autonomy of the marketplace and financial speculation. Consequently, they reject the right of states, charged with vigilance for the common good, to exercise any form of control. A new tyranny is thus born, invisible and often virtual, which unilaterally and relentlessly imposes its own laws and rules. Debt and the accumulation of interest also make it difficult for countries to realize the potential of their own economies and keep citizens from enjoying their real purchasing power. To all this we can add widespread corruption and self-serving tax evasion, which have taken on worldwide dimensions. The thirst for power and possessions knows no limits. In this system, which tends to devour everything which stands in the way of increased profits, whatever is fragile, like the environment, is defenseless before the interests of a deified market, which become the only rule.

63. The Catholic faith of many peoples is nowadays being challenged by the proliferation of new religious movements, some of which tend to fundamentalism while others seem to propose a spirituality without God. This is, on the one hand, a human reaction to a materialistic, consumerist and individualistic society, but it is also a means of exploiting the weaknesses of people living in poverty and on the fringes of society, people who make ends meet amid great human suffering and are looking for immediate solutions to their needs. These religious movements, not without a certain shrewdness, come to fill, within a predominantly individualistic culture, a vacuum left by secularist rationalism. We must recognize that if part of our baptized people lack a sense of belonging to the Church, this is also due to certain structures and the occasionally unwelcoming atmosphere of some of our parishes and communities, or to a bureaucratic way of dealing with problems, be they simple or complex, in the lives of our people. In many places an administrative approach prevails over a pastoral approach, as does a concentration on administering the sacraments apart from other forms of evangelization.

Coplay Cement Co. v. Willis & Paul Group, 983 F.2d 1435, 1440 (7th Cir. 1993) (recoupment is the "ancestor" of the compulsory counterclaim presently set forth in Fed. R. Civ. P. 13(a)); Frederick v. United States, 386 F.2d 481, 487 (5th Cir. 1967). In that context it has been said that "transaction" is a word of flexible meaning, including a series of occurrences, depending not so much on the immediateness of their connection as upon their logical relationship. Moore v. New York Cotton Exch., 270 U.S. 593, 610 (1926); In re Pinkstaff, 974 F.2d 113 (9th Cir. 1992); Montgomery Ward Dev. Corp. v. Juster, 932 F.2d 1378 (11th Cir. 1991); Tullos v. Parks, 915 F.2d 1192 (8th Cir. 1990); Savarese v. Agriss, 883 F.2d 1194, 1208 (3d Cir. 1989); United States v. Pullman Constr. Indus., Inc., 153 B.R. 539, 541-42 (N.D. Ill. 1993). Some courts, however, take a much more restrictive view of "transaction", usually requiring a single contract or even a single transaction under a contract. Compare In re University Medical Ctr., 973 F.2d 1065 (3d Cir. 1992) (recoupment requires single integrated transaction) and In re California Canners and Growers, 62 B.R. 18 (Bankr. 9th Cir. 1986) (each delivery under a single distributor's agreement a separate transaction for recoupment purposes) with In re B & L Oil, 782 F.2d 155 (10th Cir. 1986) (month-to-month purchases under a single contract arise from same transaction for recoupment). Compare In re Norsal Indus., 147 B.R. 85, 89 (Bankr. E.D.N.Y. 1992) (prepetition deposit for utility services can be used to recoup subsequent later unpaid monthly obligations as they arise out of the same transaction) with In re Village Craftsman, Inc., 160 B.R. 740, 747 (Bankr. D.N.J. 1993) (collecting cases on utility services recoupment and holding against recoupment of prepetition deposit). Other courts have required "'some type of overpayment,' whether accidentally or contractually made" to permit recoupment. In re Photo Mech. Servs., Inc., 179 B.R. 604, 613 (Bankr. D. Minn. 1995); In re Midway Airlines, Inc., 175 B.R. 239, 246 (Bankr. N.D. Ill. 1994).

B. Setoff Of Tax Refunds. Can the United States setoff prepetition debts against postpetition IRS tax refunds? The primary issue in these cases is when does the IRS tax refund to the debtor "arise." Generally, courts hold that the debtor's claim to a tax refund arises at the end of the tax year from which the refund results, and that the Internal Revenue Code provisions establishing when a tax refund is "allowed" do not control. In re Pettibone Corp., 161 B.R. 960, 963 (N.D. Ill. 1993), aff'd sub nom. Pettibone Corp. v. United States, 34 F.3d 536 (7th Cir. 1994). Compare United States v. Reynolds, 764 F.2d 1004 (4th Cir. 1985); and United States v. Norton, 717 F.2d 767 (3d Cir. 1983); with In re Runnels, 134 B.R. 562 (Bankr. E.D. Tex. 1991) and In re Eggenmeyer, 75 B.R. 20 (Bankr. S.D. Ill. 1987). However, at least one court has held that the setting off of tax overpayments and tax underpayments is not a "setoff" as contemplated by the Bankruptcy Code. In a discussion that sounds much like recoupment, the court held that the reopening and adjusting of 13 tax periods at the same time transformed the 13 year stretch into one accounting period. The court expressly limited this reasoning to corporate, as opposed to individual taxpayers. In re Pettibone Corp., 161 B.R. 960, 963 (N.D. Ill. 1993), aff'd sub nom. Pettibone Corp. v. United States, 34 F.3d 536 (7th Cir. 1994); accord In re Midway Indus. Contractors, Inc., 178 B.R. 734, 737 (N.D. Ill. 1995). Contra In re Chateaugay Corp., 1995 WL 386483, *5 (S.D.N.Y. Jun. 28, 1995) (holding that there is no common law right to offset tax refunds against claims of other federal agencies); In re Custom Ctr., Inc., 163 B.R. 309, 313 (E.D. Tenn. 1994) (rejecting Pettibone).

Such disorders and complaints can effectively be minimized by design if special attention is paid from the earliest designing stage to ergonomics: in the daily practice, this means leaving to the operator higher degrees of choices and of freedom in order to adjust personally the system for rate or pace, range of motion, posture, height, reaching distance, starting and stopping easily the machine when needed, etc. and by avoiding systematically to load the operator with demands that could be done mechanically or electronically.

The first indent of section 1.2.2 on the visibility and clear identification of control devices, aims to enable operators to use the devices without hesitation and avoid unintended commands due to operators confusing one control device with another. Since operators are often liable to perform different tasks and use several different machines in the course of their activity, it is important for manufacturers to identify control devices using, as far as possible, standardised colours, shapes and pictograms so that operators are not surprised when they change tasks or move from one machine to another. If the function of a control device is obvious from its standard shape and location such as, for example, a steering wheel or handlebars on mobile machinery, additional means of identification are not required.

Where there is a risk from an operator falling onto or being pressed against the controls then means to prevent dangerous movement of the machine should be taken. A number of fatal accidents have occurred with a variety of machinery such as MEWPs; loader cranes; interchangeable digging equipment. If such a risk cannot be eliminated by the controls location and mode of operation then other means must be taken such as designing the controls with a trip feature when excessive pressure is used or fitting other trip devices.

Particular attention should be given to this requirement when considering the use of moveable control devices such as pendant controls or remote controls. The risk assessment must take account of the risk that the operator may control the machinery from a hazardous position, such as, for example, a zone where there is a risk of being crushed or hit by falling or ejected objects.

Thus, for example, it is exceptionally possible to control the initiation of certain functions of machinery by the closure of an interlocked guard (control guard) or by the withdrawal of a person or the detected part of a person from the sensing field of a protective device. This feature can be useful for ergonomic reasons, in order to avoid the need for repeated action on the start control device on machinery with a short work cycle. However these exceptional solutions can only be applied if the machinery is designed and constructed with adequate compensatory protective measures to prevent the risk of unintended or unexpected starting. 2b1af7f3a8