query: Adrienne Bailon is an accountant.

pos: Adrienne Bailon Adrienne Eliza Houghton ( née Bailon ; born October 24 , 1983 ) is an American singer-songwriter , recording artist , actress , dancer and television personality . Adrienne Bailon first became publicly known when she rose to fame as one of the founding members and singer of both 3LW ( 1999 -- 2007 ) and Disney 's The Cheetah Girls ( 2003 -- 2008 ) .   Bailon recorded a debut solo album which was later shelved . Since then , Bailon has stated that she plans to record a Spanish-language solo album .   Aside from her work in 3LW and The Cheetah Girls , Bailon went on to develop her own acting career with roles in The Cheetah Girls films , Coach Carter and the MTV film All You 've Got . Aside from her work in film , she has also guest starred in numerous television series including the Disney Channel series That 's So Raven and The Suite Life of Zack & Cody . Bailon has established a solo music career , contributing two solo tracks , including `` What If '' , to The Cheetah Girls : One World soundtrack as well as the Confessions of a Shopaholic soundtrack , and numerous other guest musical ventures .   Bailon co-stars alongside television personality , model and actress Julissa Bermudez in their own reality series , Empire Girls : Julissa and Adrienne which airs on the Style Network . Adrienne met Julissa on the set of the 2006 film All You 've Got .   Currently , Bailon is one of the hosts of syndicated talk show The Real along with former fellow Disney Channel star Tamera Mowry , Jeannie Mai , and Loni Love , which premiered on July 15 , 2013 .   Bailon 's career , spanning over 16 years with both 3LW and The Cheetah Girls , has helped her sell a combined 5.6 million recording albums worldwide .

neg: Final accounts Final accounts give an idea about the profitability and financial position of a business to its management , owners , and other interested parties . All business transactions are first recorded in a journal . They are then transferred to a ledger and balanced . These final tallies are prepared for a specific period . The preparation of a final accounting is the last stage of the accounting cycle . It determines the financial position of the business . under this it is compulsory to make trading account , profit and loss account and balance sheet .   The term `` final accounts '' includes the trading account , the profit and loss account , and the balance sheet . Section 209 of the Companies Act 1956 makes it compulsory for companies to keep certain books of accounts .

neg: Federal Accounting Standards Advisory Board The Federal Accounting Standards Advisory Board ( FASAB ) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information . FASAB is designated as the body that sets U.S. generally accepted accounting principles ( GAAP ) for the United States Government and its component entities , referred to as federal financial reporting entities . The AICPA Council designated FASAB as the body that establishes GAAP for federal entities in 1999 .   The Chief Financial Officers Act of 1990 required annual , audited financial statements for the United States Government and its federal reporting entities . In order to apply the statutes of the CFO Act of 1990 , the Secretary of the Treasury , the Director of the Office of Management and Budget ( OMB ) , and the Comptroller General established FASAB to develop the `` applicable accounting principles '' for the newly required financial statements .   FASAB issues the Statement of Federal Financial Accounting Standards ( SFFAS ) , Interpretations , Technical Bulletins , Technical Releases , and Staff Implementation Guidance . FASAB standards are publicly available on its website -- both by chapter and in the FASAB Handbook , which is updated annually .

neg: Sampling risk Sampling risk is one of the many types of risks an auditor may face when performing the necessary procedure of audit sampling . Audit sampling exists because of the impractical and costly effects of examining all or 100 % of a client 's records or books . As a result , a `` sample '' of a client 's accounts are examined .  Due to the negative effects produced by sampling risk , an auditor may have to perform additional procedures which in turn can impact the overall efficiency of the audit .   Sampling risk represents the possibility that an auditor 's conclusion based on a sample is different from that reached if the entire population were subject to audit procedure . The auditor may conclude that material misstatements exist , when in fact they do not ; or material misstatements do not exist but in fact they do exist . Auditors can lower the sampling risk by increasing the sampling size .   Although there are many types of risks associated with the audit process , each type primarily has an effect on the overall audit engagement . The effects produced by sampling risk generally can increase audit risk , the risk that an entity 's financial statements will contain a material misstatement , though given an unqualified ( ` clean ' ) audit report . Sampling risk can also increase detection risk which suggests the possibility that an auditor will not find material misstatements relating to the financial statements through substantive tests and analysis .

neg: Richard L. Barclay Richard L. `` Dick '' Barclay ( born June 5 , 1937 ) is a Certified Public Accountant in Rogers , a city in Benton County in the northwestern corner of Arkansas , United States , who was a Republican member of the Arkansas House of Representatives from December 31 , 1976 - December 31 , 1992 . He was also the director of the Arkansas Department of Finance and Administration under Republican Governor Michael Dale `` Mike '' Huckabee . In 1992 , he lost a primary election for the United States House of Representatives to then fellow State Representative Tim Hutchinson of Bentonville , the seat of Benton County .   Barclay was born in Oberlin , the seat of Decatur County in northwestern Kansas .   Barclay began work as an accountant in 1961 . He is a partner in the firm Beall , Barclay , and Company . He is a member of the Arkansas Society of Certified Public Accountants and of the American Institute of Certified Public Accountants . He is a director of the Federal Savings Bank in Rogers and United Bank . He is a former vice president of the Arkansas State Chamber of Commerce . He is also a member of the board of directors of the Brokers National Life Assurance Company . He is one of sixteen commissioners of the Arkansas Economic Development Commission .   In 2000 , Barclay was elected president of the Arkansas Society of CPAs . That same year , he was named `` Arkansas Business Person of the Year '' by Beta Gamma Sigma of Sam Walton College of the University of Arkansas in Fayetteville . Mack McLarty , a former chief of staff to U.S. President William Jefferson Blythe `` Bill '' Clinton , won this honor in 2007 .   Barclay was executive director of Legislative Affairs and Budget until tapped by Huckabee in 1999 to head Finance and Administration . He left state employment in the spring of 2002 to return to his business in Rogers and was succeeded by Richard A. Weiss , who left the Arkansas Department of Environmental Quality to take the Finance and Administration position .   Barclay did not seek a ninth two-year term in the Arkansas House in 1992 . Instead , he ran for the Third Congressional District seat opened by the retirement of longtime Republican incumbent John Paul Hammerschmidt . However , he lost the GOP nomination to Tim Hutchinson , who would serve in the U.S. House from 1993 -- 1997 and in the United States Senate from 1997-2003 .   In 2003 , Barclay served as chairman of the Benton County Republican Party . He is married to Jan K. Barclay . He is a member of the Disciples of Christ .

neg: Human Capital Contract A Human Capital Contract ( or `` HCC '' ) is a finance product that allows for the provision of funds to an individual through an `` equity-like '' arrangement , where the provider of the funds receives a portion of the individual 's future income for some specified period of time . Human Capital Contracts have been advocated by a number of Nobel Prize-winning economists , including Milton Friedman , Robert Merton , and Gary Becker . Adam Smith in The Wealth of Nations described the knowledge and skills of workers as a form of Human Capital .   Human Capital Contracts are characterized by an initial investment amount by the capital provider , followed by a series of periodic dividend payments made from the receiver of the capital to the provider . These payments are variable in amount , proportional with the capital receiver 's income , and may never total the initial investment amount made the capital provider . In contrast , a loan is a form of debt , characterized by interest payments based on a fixed principal amount , where the repayment of the principal is a necessary condition of the loan .   In the 1970s , Yale University attempted to replace traditional student loans with human capital contracts under its `` Tuition Postponement Option '' , a program designed by economists Milton Friedman and James Tobin . However , the program was eventually abandoned as a failure . Other attempts to use human capital contracts ( or student loans with equity-like payoffs ) to fund students , have also generally failed because of severe adverse selection problems -- students who opt into such programs are generally those who expect to pursue low-income careers , and are least likely to be able to repay their loans . In addition , Human Capital Contracts , like income taxes , can contribute to moral hazard , by discouraging borrowers from maximizing their income and encouraging them instead to focus on non-wage based forms of compensation , such as more enjoyable work , better benefits , or lighter schedules .   Recently , a number of companies have begun to attempt to commercially underwrite Human Capital Contracts for the first time , including some that are not focused on funding a student population .   Anand Reddi and Andreas Thyssen , of the University of Colorado School of Medicine , proposed the use of human capital contracts to fund U.S. medical education in their article in The Huffington Post entitled : `` Healthcare Reform : Solving the Medical Student Debt Crisis Through Human Capital Contracts '' . The Reddi-Thyssen plan is being vetted by the American Medical Association . The University of California system is also currently evaluating Human Capital Contracts as a possible solution for providing more affordable , sustainable tuition assistance . There is also a plan to use human capital contracts in global health .   In comparing the merits of Human Capital Contracts with loans , proponents have noted that providers of HCCs are better aligned with the financial interests of the receiver of the funds , and the stream of payments required should be relatively more affordable to individuals who experience adverse economic events such as unemployment or other decreases in disposable income . Relative to conventional consumer loan structures , however , the regulatory framework related to Human Capital Contracts is underdeveloped and has thus far prevented widespread proliferation of the product despite considerable academic research .

neg: Business valuation Business valuation is a process and a set of procedures used to estimate the economic value of an owner 's interest in a business . Valuation is used by financial market participants  to determine the price they are willing to pay or receive to affect a sale of a business . In addition to estimating the selling price of a business , the same valuation tools are often used by business appraisers to resolve disputes related to estate and gift taxation , divorce litigation , allocate business purchase price among business assets , establish a formula for estimating the value of partners ' ownership interest for buy-sell agreements , and many other business and legal purposes such as in shareholders deadlock , divorce litigation and estate contest . In some cases , the court would appoint a forensic accountant as the joint expert doing the business valuation .

neg: Business reporting Business reporting or enterprise reporting is `` the public reporting of operating and financial data by a business enterprise , '' or `` the regular provision of information to decision-makers within an organisation to support them in their work . ''   Reporting is a fundamental part of the larger movement towards improved business intelligence and knowledge management . Often implementation involves extract , transform , and load ( ETL ) procedures in coordination with a data warehouse and then using one or more reporting tools . While reports can be distributed in print form or via email , they are typically accessed via a corporate intranet .   With the dramatic expansion of information technology , and the desire for increased competitiveness in corporations , there has been an increase in the use of computing power to produce unified reports which join different views of the enterprise in one place . This reporting process involves querying data sources with different logical models to produce a human readable report -- for example , a computer user has to query the Human Resources databases and the Capital Improvements databases to show how efficiently space is being used across an entire corporation .   Reporting can be used in another mean for verification and cross-checks . Audit teams like FINRA and SEC adhere to reports for all business firms . Standard Business Reporting is is a group of international programs instigated by a number of governments with the end of make business the centre when it comes to managing business-to-government reporting obligations . *

neg: National Credit Control John Bernard Ball ran as a National Credit Control candidate in the federal 1957 federal election in Canada in the riding of Regina City in Saskatchewan . He won 122 of the 40,813 votes cast ( 0.3 % of the popular vote ) .   Ball ran to promote `` National Credit Control '' , a `` universal monetary system '' that he developed which was similar to social credit .   `` National Credit Control '' would introduce a credit card system of currency , and nationalize the investment capital of the country . Government would be divorced from industry , and become the central accounting agency for the economy , controlling the master balance sheet of industry . In doing so , all industrial debt would be eliminated , and the government would be placed on a cash basis , without borrowing from its citizens .   The NCC system would guarantee industry against bankruptcy , and abolish unemployment insurance in favour of a full work schedule for all workers . Farmers would be guaranteed the same wages as urban management , and seasonal calamity on farms would be `` written off in the nation 's accounting system '' .   NCC would bypass local taxation and abolish taxes on land and buildings . NCC would also abolish taxes on industry , which would be forced to operate at the `` labour cost of investment '' without profits . Industrial profits would be transferred to the tax assessment . The only taxes in an NCC system would be a consumer sales tax on goods and services . Urban , rural and provincial governments would not raise their own taxes : they would be funded by grants from the federal government . Public works would be tendered to private industry , instead of being undertaken by the government .   Capital goods would be sold to industry on a `` lease-rental-depreciation '' plan of repayment to perpetuate employment . Profits arising from the rental of buildings would be abolished in the accounting system of private enterprise .

neg: Janek Ratnatunga Professor Janek Ratnatunga , FCA is a Sri Lankan born Australian academic . A Professor of Accounting , he is currently the Chief Executive Officer of the Institute of Certified Management Accountants ( Australia ) , and an Adjunct Professor of Accounting at Swinburne University , Melbourne , Australia . Formerly , he was the Dean and Head of School of Commerce in University of South Australia and prior to that the Head of the Department of Accounting & Finance and Chair in Business Accounting at Monash University   Educated at the Royal College , Colombo , he went on to gain his MBA and PhD from the University of Bradford .   He has also held academic positions at the University of Melbourne and the University of Canberra in Australia ; and the University of Washington , University of Richmond and University of Rhode Island in the USA . He is currently the Editor of the Journal of Applied Management Accounting Research . He has authored/co-authored twenty-eight books on strategic cost management , entrepreneurship , financial accounting , accounting theory and financial modelling ; and over 250 academic and professional papers . Most of his contributions are listed on Research Gate .   He has worked in the profession as a Chartered Accountant with KPMG , and as a consultant for the World Bank . He has undertaken a major consultancy for the Australian Department of Defence in the valuation of strategic capabilities , and has valued the ` brand ' capabilities of major Telecommunication and IT companies worldwide . He is also a world authority on the business and accounting implications of global warming and carbon trading . His seminal in the area is titled , `` An Inconvenient Truth about Accounting '' .   In 2009 he received the prestigious joint American Accounting Association , AICPA ( USA ) , CIMA ( UK ) and CMA ( Canada ) Impact on Management Accounting Practice Award . The award is given annually to a paper published within the last five years in a refereed academic journal that has the greatest potential impact on Management Accounting Practice .

neg: Capital budgeting Capital budgeting , or investment appraisal , is the planning process used to determine whether an organization 's long term investments such as new machinery , replacement of machinery , new plants , new products , and research development projects are worth the funding of cash through the firm 's capitalization structure ( debt , equity or retained earnings ) . It is the process of allocating resources for major capital , or investment , expenditures . One of the primary goals of capital budgeting investments is to increase the value of the firm to the shareholders .   Many formal methods are used in capital budgeting , including the techniques such as  Accounting rate of return  Average accounting return  Payback period  Net present value  Profitability index  Internal rate of return  Modified internal rate of return  Equivalent annual cost  Real options valuation   These methods use the incremental cash flows from each potential investment , or project . Techniques based on accounting earnings and accounting rules are sometimes used - though economists consider this to be improper - such as the accounting rate of return , and `` return on investment . '' Simplified and hybrid methods are used as well , such as payback period and discounted payback period .

neg: Accountant in Bankruptcy The Accountant in Bankruptcy ( AiB ) is the Scottish government agency responsible for administering the process of personal bankruptcy and corporate insolvency , administering the Debt Arrangement Scheme ( DAS ) , and implementing , monitoring and reviewing government policy in these and related areas , for example Protected Trust Deeds and diligence .   It reports to the Scottish Government 's Minister for Business , Innovation and Energy , who is Paul Wheelhouse . The agency is based in Pennyburn Road , Kilwinning , Ayrshire .

neg: Wine fraud Wine fraud may come in several forms . In all cases the fraud relates to the commercial aspects of wine . The most prevalent type of fraud is one where wines are adulterated , usually with the addition of cheaper products ( e.g. juices ) and sometimes with harmful chemicals and sweeteners ( compensating for colour or flavour ) .   Counterfeiting and the relabelling of inferior and cheaper wines to more expensive brands is another common type of wine fraud .   A third category of wine fraud relates to the investment wine industry . An example of this is when wines are offered to investors at excessively high prices by a company who then go into planned liquidation . In some cases the wine is never bought for the investor . Losses in the UK have been high , prompting the DTI and Police to act . In the US , investors have been duped by fraudulent investment wine firms too . Independent guidelines to potential wine investors are now available .   In wine production , as wine is technically defined as fermented grape juice , the term `` wine fraud '' can be used to describe the adulteration of wine by substances that are not related to grapes . In the retailing of wine , as wine is comparable with any other commodity , the term `` wine fraud '' can be used to describe the mis-selling of wine ( either as an investment or in its deceitful misrepresentation ) in general .   Fraud in wine production refers to the use of additives in order to deceive . This may include colouring agents such as elderberry juice , and flavourings such as cinnamon at best , or less desirable additives at worst . Some varieties of wine have sought after characteristics . For example some wines have a deep , dark color and flavor notes of spices due to the presence of various phenolic compounds found in the skin of the grapes . Fraudsters will use additives to artificially create these characteristics when they are lacking . Fraud in the selling of wine , has seen much attention focused on label fraud and the investment wine market . Counterfeit labelling of rare , expensive , and cult wines , and unregulated investment wine firms characterise this type of fraud . Wine Spectator noted as much as 5 % of the wine sold in secondary markets could be counterfeit and the DTI ( UK ) believes losses ( by investors ) to rogue wine investment firms amount to hundreds of millions of pounds .

neg: Chartered accountant Chartered Accountants were the first accountants to form a professional accounting body , initially established in Scotland in 1854 . The Edinburgh Society of Accountants ( 1854 ) , the Glasgow Institute of Accountants and Actuaries ( 1854 ) and the Aberdeen Society of Accountants ( 1867 ) were each granted a royal charter almost from their inception . The title is an internationally recognised professional designation , and is generally equivalent to the American certified public accountant designation .   Chartered accountants work in all fields of business and finance , including audit , taxation , financial and general management . Some are engaged in public practice work , others work in the private sector and some are employed by government bodies .   Chartered accountants ' institutes require members to undertake a minimum level of continuing professional development to stay professionally competitive .  They facilitate special interest groups ( for instance , entertainment and media , or insolvency and restructuring ) which lead in their fields . They provide support to members by offering advisory services , technical helplines and technical libraries . They also offer opportunities for professional networking , career and business development .

neg: Anglo Irish Bank Anglo Irish Bank was an Irish bank headquartered in Dublin from 1964 to 2011 . It began to wind down after nationalisation in 2009 .  In July 2011 Anglo Irish merged with the Irish Nationwide Building Society , forming a new company named the Irish Bank Resolution Corporation . Michael Noonan , the Minister for Finance stated that the name change was important in order to remove `` the negative international references associated with the appalling failings of both institutions and their previous managements '' .   Anglo Irish mainly dealt in business and commercial banking , and had only a limited retail presence in the major Irish cities . It also had wealth management and treasury divisions . Anglo Irish had operations in Austria , Switzerland , the Isle of Man , the United Kingdom , and the United States .   The bank 's heavy exposure to property lending , with most of its loan book being to builders and property developers , meant that it was badly affected by the downturn in the Irish property market in 2008 . In December 2008 , the Irish government announced plans to inject $ 1.5 billion of capital for a 75 % stake in the bank , effectively nationalising it . The Dublin and London Stock Exchanges immediately suspended trading in Anglo Irish 's shares , with the final closing share price of $ 0.22 representing a fall of over 98 % from its peak .   On 16 January 2009 the then Taoiseach Brian Cowen stated that it was `` business as usual '' at Anglo Irish Bank , and people should be reassured that the bank is solvent . Between June and September 2009 , the Minister for Finance provided $ 4 billion in capital . In a statement on 30 March 2010 , a day before Anglo Irish Bank reported its financial results , the Minister Of Finance Brian Lenihan announced an injection of $ 8.3 billion into the bank , noting that a further $ 10 billion may be required at a later stage to cover future losses and ensure an adequate capital base .   Since the nationalization of Anglo Irish Bank a number of controversies have arisen over certain business practices and loans , including loans to directors and loans to people associated with Brendan Murtagh , EMPG , and the QUINN group .   On 31 March 2010 Anglo Irish Bank reported results for the 15 months to December 2009 . Losses for the period were $ 12.7 billion , with an operating profit before impairment of $ 2.4 billion and an impairment charges of $ 15.1 billion driving the overall result . It is the largest loss in Irish corporate history . Total assets declined to $ 85.2 billion at the end of 2009 from $ 101.3 billion in September 2008 .   The European Commission allowed the Irish government on 10 August 2010 to temporarily grant $ 10 billion to Anglo Irish Bank - this included an additional $ 1.4 billion sought by Ireland to allow the nationalised bank meet its regulatory capital requirements in light of increased costs associated with transferring loans to the National Asset Management Agency .   In 2011 the accounts for UK savers were moved to the Allied Irish Bank ( GB ) .

neg: Real estate appraisal Real estate appraisal , property valuation or land valuation is the process of developing an opinion of value for real property ( usually market value ) . Real estate transactions often require appraisals because they occur infrequently and every property is unique ( especially their condition , a key factor in valuation ) , unlike corporate stocks , which are traded daily and are identical ( thus a centralized Walrasian auction like a stock exchange is unrealistic ) . The location also plays a key role in valuation . However , since property can not change location , it is often the upgrades or improvements to the home that can change its value . Appraisal reports form the basis for mortgage loans , settling estates and divorces , taxation , and so on . Sometimes an appraisal report is used to establish a sale price for a property .   Besides of the mandatory educational grade , which can vary from Finance to Construction Technology , most , but not all , countries require appraisers to have the license for the practice . Usually , the real estate appraiser has the opportunity to reach 3 levels of certification : Appraisal Trainee , Licensed Appraiser and Certified Appraiser . The second and third levels of license require no less than 2000 experience hours in 12 months and 2500 experience hours in no less than 24 months respectively . Appraisers are often known as `` property valuers '' or `` land valuers '' ; in British English they are `` valuation surveyors '' . If the appraiser 's opinion is based on market value , then it must also be based on the highest and best use of the real property . In the United States , mortgage valuations of improved residential properties are generally reported on a standardized form like the Uniform Residential Appraisal Report . Appraisals of more commercial properties ( e.g. , income-producing , raw land ) are often reported in narrative format and completed by a Certified General Appraiser .

neg: International Financial Reporting Standards The International Financial Reporting Standards , usually called IFRS Standards , are standards issued by the IFRS Foundation ( ifrs.org ) and the International Accounting Standards Board ( IASB ; iasb.org ) to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries . They are a consequence of growing international shareholding and trade and are particularly important for companies that have dealings in several countries . They are progressively replacing the many different national accounting standards . They are the rules to be followed by accountants to maintain books of accounts which are comparable , understandable , reliable and relevant as per the users internal or external .  | San Fransisco  IFRS , with the exception of IAS 29 Financial Reporting in Hyperinflationary Economies and IFRIC 7 Applying the Restatement Approach under IAS 29 , are authorized in terms of the historical cost paradigm . IAS 29 and IFRIC 7 are authorized in terms of the units of constant purchasing power paradigm .   IFRS began as an attempt to harmonize accounting across the European Union but the value of harmonization quickly made the concept attractive around the world . However , it has been debated whether or not de facto harmonization has occurred . Standards that were issued by IASC ( the predecessor of IASB ) are still within use today and go by the name International Accounting Standards ( IAS ) , while standards issued by IASB are called IFRS . IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee ( IASC ) . On 1 April 2001 , the new International Accounting Standards Board ( IASB ) took over from the IASC the responsibility for setting International Accounting Standards . During its first meeting the new Board adopted existing IAS and Standing Interpretations Committee standards ( SICs ) . The IASB has continued to develop standards calling the new standards `` International Financial Reporting Standards '' .   In the absence of a Standard or an Interpretation that specifically applies to a transaction , management must use its judgement in developing and applying an accounting policy that results in information that is relevant and reliable . In making that judgement , IAS 8.11 requires management to consider the definitions , recognition criteria , and measurement concepts for assets , liabilities , income , and expenses in the Framework .   Criticisms of IFRS are ( 1 ) that they are not being adopted in the US ( see GAAP ) , ( 2 ) a number of criticisms from France and ( 3 ) that IAS 29 Financial Reporting in Hyperinflationary Economies had no positive effect at all during 6 years in Zimbabwe 's hyperinflationary economy . The IASB offered responses to the first two criticisms , but has offered no response to the last criticism while IAS 29 was as of March 2014 being implemented in its original ineffective form in Venezuela and Belarus .

neg: Lehman Brothers Treasury Lehman Brothers Treasury Co. . B.V. ( `` LBT '' ) is a private company with limited liability ( besloten vennootschap met beperkte aansprakelijkheid ) incorporated under Dutch law with its registered office in Amsterdam , the Netherlands . LBT is a fully owned subsidiary of Lehman Brothers UK Holdings ( Delaware ) Inc. , which company is fully owned by Lehman Brothers Holdings Inc. ( `` LBH '' ) . On 15 September 2008 LBH filed a petition in the United States Bankruptcy Court for the Southern District of New York seeking relief under Chapter 11 of the United States Bankruptcy Code .   On 19 September 2008 the Amsterdam District Court granted LBT provisional suspension of payment ( voorlopige surseance van betaling ) . On 8 October 2008 at 18.56 hours the Amsterdam District Court has revoked the provisional suspension of payment and declared LBT bankrupt ( in staat van faillissement ) with the appointment of Rutger Schimmelpenninck as bankruptcy trustee ( curator ) . Source : The official website of the bankruptcy trustee .

neg: Omega Trust Omega Trust was a fraudulent US investment scheme in Illinois .   Clyde D. Hood is a former electrician from Mattoon , Illinois . In 1994 Hood formed Omega Trust and Trading Limited and began to lecture to church groups . He said that the Lord had given him a mission . He claimed that he was one of the international traders who could make secret multimillion-dollar deals to benefit humanitarian programs through debentures and `` prime bank notes '' in foreign banks . Hood asked for an investment of $ 100 and promised a payout of $ 5,100 within 275 days . He wanted the money delivered wrapped in aluminum foil and via Federal Express because U.S. federal government was trying to block the trades through the United States Postal Service . Therefore the scheme should remain secret . Thousands of people from USA and overseas sent money .   The program stopped accepting new investors in 1995 . By that time , Hood had received more than $ 10 million . He began to present number of excuses as to why investors had not been paid , blaming administrative costs , problems with foreign banks and international financial conflicts . When some people still wanted to join , Hood and accomplices claimed that they could sell share units of people who had wanted to leave the program . The estimated total amount of money was $ 20 million .   In addition , Hood began new investment schemes named Alpha and Destiny and obtained more money from those who had invested to Omega . With the money Hood and his associates bought land and businesses in Mattoon , gave no-interest loans and made trips to Europe . Some of the money also went to finance businesses of other Hood associates like construction contractor Chris Engel .   Engel later cooperated with the police and let them tape a phone conversation with Hood . Hood lawyer Steve Ryan was also later removed from the case when he was subpoenaed as a witness and for possible collusion .   Clyde Hood and his 18 associates were indicted in 2000 . Some of them pleaded guilty or were convicted of multiple counts of fraud , mail fraud , money laundering and filing a false tax return ( see ) .   On April 10 , 2001 , Hood pleaded guilty to mail or wire fraud conspiracy , money laundering conspiracy , and filing a false tax return .   On January 24 , 2002 Hood was sentenced to prison for 14 years and was fined $ 5,000 . Five of his associates were convicted of active participation of the scheme and were ordered to make restitution . Thirteen associates were convicted of money laundering . Three hundred fifty-five victims received restitution from forfeited Omega Trust funds to the total of $ 1,697,310.00 .   The Omega Trust still lives on in the Internet as a supposed global poverty relief program ( see NESARA ) .   Hood is imprisoned at the `` Federal Medical Center Devens , '' north of Worcester , Massachusetts , and was scheduled for release in November 2012 .   Category : Fraud in the United States  Category : Crimes in Illinois

neg: Accounting scandals Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments . Such misdeeds typically involve complex methods for misusing or misdirecting funds , overstating revenues , understating expenses , overstating the value of corporate assets or underreporting the existence of liabilities . It involves an employee , account or corporation itself and is misleading to investor and shareholders .   This type of `` creative accounting '' can amount to fraud , and investigations are typically launched by government oversight agencies , such as the Securities and Exchange Commission ( SEC ) in the United States . Employees who commit accounting fraud at the request of their employers are subject to personal criminal prosecution .

neg: Sustainability accounting Sustainability accounting ( also known as social accounting , social and environmental accounting , corporate social reporting , corporate social responsibility reporting , or non-financial reporting ) was originated about 20 years ago and is considered a subcategory of financial accounting that focus on the disclosure of non-financial information about a firm 's performance to external parties such as capital holders , mainly to stakeholders , creditors and other authorities . These represent the activities that have a direct impact on society , environment , and economic performance of an organisation . Sustainability accounting in managerial accounting contrasts with financial accounting in that managerial accounting is used for internal decision making and the creation of new policies that will have an effect on the organisation 's performance at economic , ecological , and social ( known as the triple bottom line or Triple-P 's ; People , Planet , Profit ) level . The topic is fairly new and being led in Europe .   Sustainability Accounting is a tool used by organisations to become more sustainable . The most known widely used measurements are the Corporate Sustainability Reporting and the triple bottom line accounting . These recognise the role of financial information and shows how traditional accounting is extended by improving transparency and accountability by reporting on the Triple-P 's .   As a result of the triple bottom level reporting , and in order to render and guarantee consistency in social and environmental information the GRI ( Global Reporting Initiative ) , was established with the goal to provide guidelines to organisations reporting on sustainability . In some countries guidelines were developed to complement the GRI . The GRI states that `` reporting on economic , environmental and social performance by all organizations is as routine and comparable as financial reporting '' .   In order to help finance teams and accountants embed sustainability into their accounting , The Prince of Wales set up The Prince 's Accounting for Sustainability Project ( A4S ) in 2004 .


query: Homeland is an American television spy thriller based on the Israeli television series Prisoners of War.

pos: Prisoners of War (TV series) Prisoners of War ( original title in ) is an Israeli television drama series made by Keshet and originally aired on Israel 's Channel 2 from March to May 2010 . A second season aired in Israel from October to December 2012 , and a third season is planned . The series was created by Israeli director , screenwriter and producer Gideon Raff . In 2010 it won the Israeli Academy Award for Television for Best Drama Series .   The programme was acquired by 20th Century Fox Television before it aired in Israel , and was adapted into the acclaimed series Homeland for Showtime in the United States . In India it was officially adapted as finite 126 episode television series P.O.W. - Bandi Yuddh Ke by Nikhil Advani in 2016 with Hatufim creator Gideon Raff consulting for the series .

pos: Homeland (TV series) Homeland is an American spy thriller television series developed by Howard Gordon and Alex Gansa based on the Israeli series Prisoners of War ( Original title חטופים Hatufim , literally `` Abductees '' ) , which was created by Gideon Raff .   The series stars Claire Danes as Carrie Mathison , a Central Intelligence Agency officer with bipolar disorder , and Damian Lewis as Nicholas Brody , a U.S. Marine Corps Scout Sniper . Mathison had come to believe that Brody , who was held captive by al-Qaeda as a prisoner of war , was `` turned '' by the enemy and poses a threat to the United States .   The series is broadcast in the U.S. on the cable channel Showtime , and is produced by Fox 21 Television Studios ( formerly Fox 21 ) . It premiered on October 2 , 2011 . The first episode was made available online , more than two weeks before the television broadcast , with viewers having to complete game tasks to gain access . On October 22 , 2013 , Showtime renewed Homeland for a fourth season , which premiered on October 5 , 2014 . On November 10 , 2014 , Showtime renewed the series for a 12-episode fifth season that premiered on October 4 , 2015 . On December 9 , 2015 , the series was renewed for a sixth season . The sixth season debuted on January 15 , 2017 . The series has also been renewed for a seventh and eighth season ; the eighth is planned to be the series ' final season by the creators .   The series has received generally positive reviews , and has won several awards , including the 2012 Primetime Emmy Award for Outstanding Drama Series , and the 2011 and 2012 Golden Globe Award for Best Television Series -- Drama , as well as the Primetime Emmy Award for Outstanding Lead Actor in a Drama Series and Lead Actress in a Drama Series for Damian Lewis and Claire Danes , respectively .

neg: List of Agents of S.H.I.E.L.D. characters Agents of S.H.I.E.L.D. is an American television series created for ABC by Joss Whedon , Jed Whedon , and Maurissa Tancharoen , based on the Marvel Comics organization S.H.I.E.L.D. ( Strategic Homeland Intervention , Enforcement and Logistics Division ) , a fictional peacekeeping and spy agency in a world of superheroes . It is set in the Marvel Cinematic Universe ( MCU ) , sharing continuity with the feature and short films of the franchise .   The series stars Clark Gregg , reprising his role of Phil Coulson from the films , as well as Ming-Na Wen , Brett Dalton , Chloe Bennet , Iain De Caestecker , and Elizabeth Henstridge . Nick Blood and Adrianne Palicki joined the cast for the second and third seasons , while Henry Simmons and Luke Mitchell had recurring roles in the second season before being promoted to the main cast for the third . John Hannah , who recurred in the third season , joined the main cast in the fourth . Additionally , several other characters from Marvel Cinematic Universe films and Marvel One-Shots also appear throughout the series , along with other characters based on various Marvel Comics properties . Several characters from the series also appear in the supplemental digital series Marvel 's Agents of S.H.I.E.L.D. : Slingshot .   This list includes the series ' main cast , all guest stars deemed to have had recurring roles throughout the series , and any other guest who is otherwise notable .

neg: List of Person of Interest episodes Person of Interest is an American science fiction crime drama television series created for CBS by Jonathan Nolan , who serves as an executive producer alongside J.J. Abrams , Bryan Burk , Chris Fisher , Greg Plageman , and Denise Thé . The series stars Jim Caviezel as John Reese , a former CIA agent who is presumed dead . He is approached by a mysterious billionaire named Harold Finch ( Michael Emerson ) who is trying to prevent violent crimes before they happen by using an advanced surveillance system dubbed `` The Machine '' that provides the SSN of a POI ( person of interest ) who will be involved in an imminent lethal crime as either a perpetrator or a victim . Their unique brand of vigilante justice attracts the attention of two NYPD officers , Joss Carter ( Taraji P. Henson ) and Lionel Fusco ( Kevin Chapman ) , whom Reese uses to his advantage as he investigates the POI . Reese and Finch are later aided by Samantha `` Root '' Groves ( Amy Acker ) , a highly intelligent computer hacker and contract killer whom the Machine later identifies as its `` analog interface '' , and Sameen Shaw ( Sarah Shahi ) , a former ISA assassin who unknowingly dealt with the `` relevant '' numbers found by the Machine .

neg: Institute for National Security Studies (Israel) The Institute for National Security Studies ( INSS ) is an independent Israeli research institute and think tank affiliated with Tel Aviv University dealing in areas of national security matters such as military and strategic affairs , terrorism and low intensity conflict , military balance in the Middle East , and cyber warfare .   Headed by former IDF Military Intelligence Chief , General ( ret . ) Amos Yadlin , INSS research is published worldwide including in books , academic articles , news media , and used by government officials . INSS holds seminars and conferences in various fields of strategic affairs such as the annual Defensive Cyber Intelligence Security conference and Aerial Threat Seminar . Additionally , INSS publishes peer reviewed journals including Military and Strategic Affairs .   In the University of Pennsylvania 's 2014 Global Go To Think Tanks Report , INSS was ranked as the fifth best think thank in the Middle East and North Africa . Among all think tanks worldwide , it ranked 42nd among `` Top Defense and National Security Think Tanks '' and 80th among `` Top Foreign Policy and International Affairs Think Tanks '' . The institute 's study `` The History of Israeli-Palestinian Negotiations '' was among the list of `` Best Policy Study/Report Produced by a Think Tank '' for the 2013-2014 term .   In August 2015 , INSS signed an agreement to collaborate with the Center for Israel Studies ( Jordan ) .

neg: The New Americans The New Americans is a seven-hour American documentary , produced by Kartemquin Films , that was originally broadcast on American television over three nights on the Public Broadcasting Service ( PBS ) in late March 2004 .   The observational documentary , which includes minimal voice-over narration and very little direct interviewing of its subjects ( and none in which the interviewer 's voice is heard ) , follows the lives of a series of immigrants to the United States over the course of four years . The series was filmed between 1998 and 2001 , although not all of its subjects were filmed during that entire length of time . The immigrants were filmed both in their countries of origin before immigrating as well as in the United States . The filming during this period was extensive and occurred in the subjects ' homes , at their places of work , in government offices , and in a number of other situations , many of them quite intimate . As a result , The New Americans offers an unusually personal and comprehensive look at the people it profiles .   The immigrants profiled and filmed in The New Americans include a group of baseball players from the Dominican Republic hoping to secure a career in Major League Baseball ; a computer programmer from India and his wife ; a family with six children from a farming community in the state of Guanajuato , Mexico ; a family of Ogoni refugees from Nigeria ; and a woman from Palestine who moves to the United States to be with her new husband , a first-generation Palestinian-American who grew up in Chicago .   The locations shown in the documentary include not only each of the immigrants ' countries of origin , but also many places in the United States where the immigrants settled or traveled , including Chicago ( the Palestinian and Nigerian immigrants ) , the Silicon Valley of California ( the Indian immigrants ) , Garden City , Kansas and Mecca , California ( the Mexican immigrants ) , and Florida , Georgia and Montana ( the Dominican immigrants ) .   The New Americans was executive produced by Steve James ( who also produced the acclaimed 1994 documentary Hoop Dreams ) and Gordon Quinn , both of Kartemquin Films . It was broadcast on PBS as part of the series Independent Lens , in association with the Independent Television Service ( ITVS ) . The program was also broadcast in the United Kingdom on the cable network BBC Four in early April 2004 .   Steve James on the making of the New Americans , `` From the beginning , we knew we wanted to tell multiple stories , because every immigrant I 've met has a very rich and varied story to tell about where they come from . We also were excited about the idea of telling these people 's stories before they left their countries so that we could begin to understand these people in their own country before they gave it all up to come here . They 're all facing different problems different dreams , so there 's that diversity too . They 're a nice collection of stories because their differences and similarities . ''   Primary funding was provided by the Corporation for Public Broadcasting ( CPB ) . Additional major funding was provided by The John D. and Catherine T. MacArthur Foundation , the Annie E. Casey Foundation and PBS . Additional funding also came from the National Endowment of the Arts , BBC , Nick Fraser , SBS , TV Australia , and VPRO , The Netherlands . The New Americans is a presentation of ITVS in association with Latino Public Broadcasting ( LPB ) and Asian Women United/National Asian American Telecommunications Association ( NAATA ) .   The New Americans won a variety of awards including : The Chicago Award for Best Chicago or Illinois Production , Chicago International Television Competition ( 2004 ) ; Gold Hugo for Best Overall Production , Chicago International Television Competition 2004 -RSB- ; Best Limited Series , Distinguished Documentary Achievement Awards , International Documentary Association ( IDA ) ( 2004 ) ; and the Christopher Award , TV/Cable Category , ( 2005 ) .

neg: 1967 Palestinian exodus The 1967 Palestinian exodus refers to the flight of around 280,000 to 325,000 Palestinians out of the territories captured by Israel during and in the aftermath of the Six-Day War , including the demolition of the Palestinian villages of Imwas , Yalo , and Bayt Nuba , Surit , Beit Awwa , Beit Mirsem , Shuyukh , Al-Jiftlik , Agarith and Huseirat and the `` emptying '' of the refugee camps of Aqabat Jaber and ʿEin as-Sultan . Approximately 145,000 of the 1967 Palestinian refugees were refugees from the 1948 Palestine War . By December 1967 , 245,000 had fled from the West Bank and Gaza Strip further into Jordan , 11,000 had fled from the Gaza Strip further into Egypt and 116,000 Palestinians and Syrians had fled from the Golan Heights further into Syria .   A United Nations Special Committee heard allegations of the destruction of over 400 Arab villages , but no evidence in corroboration was furnished to the Special Committee to investigate Israeli practices affecting the human rights of the population of the occupied territories .   Until 1967 , roughly half of all Palestinians still lived within the boundaries of former Mandatory Palestine , but the majority lived outside the territory from 1967 .   A 1971 United Nations report stated that : `` On the basis of the testimony placed before it or obtained by it in the course of its investigations , the Special Committee had been led to conclude that the Government of Israel is deliberately carrying out policies aimed at preventing the population of the occupied territories from returning to their homes and forcing those who are in their homes in the occupied territories to leave , either by direct means such as deportation or indirectly by attempts at undermining their morale or through the offer of special inducements , all with the ultimate object of annexing and settling the occupied territories . The Special Committee considers the acts of the Government of Israel in furtherance of these policies to be the most serious violation of human rights that has come to its attention . The evidence shows that this situation has deteriorated since the last mission of the Special Committee in 1970 . ''   After the psychological warfare unit made a visit to Qalqilya and many of the residents had fled , the UN representative Nils-Göran Gussing noted that 850 of the town 's 2,000 houses were demolished .

neg: The Man from U.N.C.L.E. The Man from U.N.C.L.E. is an American spy fiction television series broadcast on NBC . It follows secret agents , played by Robert Vaughn and David McCallum , who work for a secret international counter-espionage and law enforcement agency called U.N.C.L.E. Originally , co-creator Sam Rolfe wanted to leave the meaning of U.N.C.L.E. ambiguous so it could refer to either `` Uncle Sam '' or the United Nations . Concerns by Metro-Goldwyn-Mayer 's ( MGM ) legal department about using `` U.N. '' for commercial purposes resulted in the producers ' clarification that U.N.C.L.E. was an acronym for the United Network Command for Law and Enforcement . Each episode had an `` acknowledgement '' to the U.N.C.L.E. in the end titles .   The series premiered on September 22 , 1964 and discontinued its run on January 15 , 1968 .

neg: Shadow of Truth Shadow of Truth is a true-crime Israeli documentary television series that was created by directors Yotam Guendelman and Ari Pines and producer Mika Timor . The series was produced by Timor , Guendelman and Ben Giladi through their EGG Films and premiered on Israeli channel HOT8 in March 2016 . It was subsequently sold by the producers to Netflix for worldwide distribution and was released with subtitles in over 190 countries on January 27 , 2017 .   The series has received positive reviews , and won several awards , including the 2017 Israeli Academy Television Awards for best documentary series , best editing and best video-art and special effects .

neg: Revenge (NCIS) `` Revenge '' is the 22nd episode of the tenth season of the American police procedural drama NCIS and the 232nd episode overall . It originally aired on CBS in the United States on April 30 , 2013 . The episode is written by George Schenck and Frank Cardea and directed by James Whitmore , Jr. , and was seen by 18.29 million viewers .   The story arc was initiated in January when secondary characters Eli David ( Michael Nouri ) and Jackie Vance ( Paula Newsome ) were killed off in a shooting at the end of `` Shabbat Shalom '' . Subsequent episodes featured Ziva David and Leon Vance 's efforts to find the killer , eventually revealed to be Eli 's protégé Ilan Bodnar , and exact vengeance .   In the closing scenes of the previous episode , `` Berlin '' , Tony and Ziva are in a car crash instigated by Bodnar . `` Revenge '' focuses on the team 's hunt for Bodnar against the wishes of Homeland Security , culminating in Vance and Ziva finally getting closure when the latter kills him in a physical fight to the death .

neg: New Normal (Homeland) `` New Normal '' is the tenth episode of the fifth season of the American television drama series Homeland , and the 58th episode overall . It premiered on Showtime on December 6 , 2015 .

neg: Gaza Ghetto Gaza Ghetto : Portrait of a Family , 1948 -- 1984 is a documentary film about the life of a Palestinian family living in the Jabalia refugee camp .   The film , created by Joan Mandell , Pea Holmquist , and Pierre Bjorklund in 1984 is believed to be the first documentary ever made in Gaza . The film features Ariel Sharon , Binyamin Ben-Eliezer and soldiers on patrol `` candidly discuss -LSB- ing -RSB- their responsibilities . ''   In his book , An Accented Cinema : Exilic and Diasporic Filmmaking , Hamid Naficy describes the film as an `` early important film '' on the Palestinian refugee situation .   The film follows a refugee family from the Gaza Strip who visit the site of their former village , now a Jewish town in Israel . As the grandfather and great-grandfather point out an orchard and sycamore fig that belonged to Muhammed Ayyub and Uncle Khalil , an Israeli resident appears and tells them to leave , claiming they need a permit to be there . The mother tells him that , `` We work in Jaffa and Tel Aviv and that 's not forbidden , '' to which he replies , `` Here it 's forbidden . '' Ted Swedenburg mentions his scene in Memories of Revolt : The 1936-1939 Rebellion and the Palestinian National Past : `` While chasing the refugee family off , he asserts forcibly that the site is his home . ''

neg: Instinct (2017 TV series) Instinct is an upcoming American drama television series .

neg: Beirut Is Back `` Beirut Is Back '' is the second episode of the second season of the American television drama series Homeland , and the 14th episode overall . It originally aired on Showtime on October 7 , 2012 .

neg: GSG 9 – Ihr Einsatz ist ihr Leben GSG 9 ( Grenzschutzgruppe 9 , literally Border Guard Group 9 ) is a German TV-series about the special unit GSG 9 der Bundespolizei of the German Federal Police . It premièred in the Spring of 2007 .   Its original title , GSG 9 - Ihr Einsatz ist ihr Leben , is a pun on the word Einsatz . Einsatz can be translated as `` mission , stake , bet , dedication '' , depending on the context . Thus , it can be translated as , GSG 9 - Their Mission Is Their Life or GSG 9 - They Put Their Lives at Stake .

neg: An Englishman Abroad An Englishman Abroad is a 1983 BBC television drama film , based on the true story of a chance meeting of actress Coral Browne , with Guy Burgess ( Alan Bates ) , a member of the Cambridge spy ring who spied for the Soviet Union while an officer at MI6 . The production was written by Alan Bennett and directed by John Schlesinger ; Browne stars as herself .   The film is set is Moscow in 1958 , after Burgess had defected to the Soviet Union in 1951 with Donald Maclean when it became apparent that Maclean was about to be investigated by British intelligence . Burgess barges into Browne 's dressing room in the interval of a touring Shakespeare Memorial Theatre ( which became one of the bases of the Royal Shakespeare Company ) production of Hamlet , in which she portrayed Gertrude , and charms her . Later on she is invited to his Moscow flat , finding it with some difficulty , to measure him for a suit that he would like ordered from his London tailor .   Several plot changes were made from the true story told by Browne to Bennett . Burgess in fact threw up in the dressing room of Michael Redgrave , who asked for Browne 's help . Redgrave documented the incident in his biography . The play also contained scenes in Moscow 's British Embassy and in London shops where Browne encountered resistance to helping Burgess , none of which happened in reality .   Rather than film in the Soviet Union , Schlesinger used several locations in Scotland . The Caird Hall and Whitehall Theatre in Dundee stood in for the Moscow theatre , and the grand marble staircase of Glasgow City Chambers played the part of the British Embassy . Additional filming was done at Glasgow 's St. Andrew 's Suspension Bridge ( `` luckily , in a snowstorm '' Bennett later wrote ) and the Moss Heights flats in Cardonald , which represented Burgess ' Moscow apartment .   Both Browne and Bates were winners of the BAFTA awards for acting for their roles in this production .   Bennett gives the date of Browne 's meeting with Burgess as 1958 in the introduction to his Single Spies , which contains the text of An Englishman Abroad in the stage play version and the text of A Question of Attribution about Anthony Blunt .   The play was also adapted for radio on the BBC World Service in 1994 starring Michael Gambon as Burgess and Penelope Wilton as Coral Browne . It was subsequently re-broadcast on BBC Radio 7 and BBC Radio 4 Extra , most recently in 2013 as part of BBC Radio 4 Extra 's Cambridge Spies season .   On the BFI TV 100 , a list compiled in 2000 by the British Film Institute ( BFI ) , chosen by a poll of industry professionals , to determine what were the greatest British television programmes of any genre ever to have been screened , An Englishman Abroad was listed at no. 30 on the list .

neg: Procedural drama A procedural drama is a genre of television programming which focuses on how crimes are solved or some other aspect of a law enforcement agency , legislative body , or court of law . Some dramas include a lab or conference room with high-tech or state-of-the-art equipment where the main characters meet to work out the problem . Shows usually have an episodic format that does not require the viewer to have seen previous episodes . Episodes typically have a self-contained , also referred to as stand-alone , plot that is introduced and resolved within the same episode .   The procedural format is popular around the world . In 2011 , the director of a TV consultancy said , `` The continuing trend is for procedurals because they use a predictable structure . '' Due to their stand-alone episodic nature , they are more accessible to new viewers than serials . Self-contained episodes also make it easier for viewers to return to a show if they have missed some episodes . In general , procedural dramas can usually be re-run with little concern for episode order .   Procedurals are often criticized for being formulaic . Procedurals are also generally less character-driven than serialized shows . However , some procedurals have more character emphasis than is typical of the format . Some may occasionally feature a storyline stretching over several episodes .   A popular variant is the police procedural .

neg: Commanders for Israel's Security `` Commanders for Israel 's Security '' ( CIS , מפקדים למען ביטחון ישראל ) is an Israeli movement of ex-senior security officials ( IDF , Mossad , Shin Bet and Israel Police ) , that was founded in October 2014 , and aims to promote a regional political-security initiative to resolve the Israeli -- Palestinian conflict , and to normalize relations with moderate Arab states . The movement is non-partisan but promotes a political goal .   The organization was established by a private and spontaneous initiative , in which a number of senior reserve officers who called on the Prime Minister , Benjamin Netanyahu , to adopt the Arab Peace Initiative as a basis for political negotiations and security , and to advance the peace process .   Among members of the movement , are former IDF Chief of Staff Dan Halutz , former Directors of Mossad Zvi Zamir , Shabtai Shavit , Danny Yatom and Meir Dagan , former Head of the Shin Bet Ami Ayalon , former Air Force Commanders Amos Lapidot and Avihu Ben-Nun , and former Police Commissioners Herzl Shafir , Yaakov Turner and Assaf Hefetz , and many others .

neg: Shiva (NCIS) `` Shiva '' is the twelfth episode of the tenth season of the American police procedural drama NCIS , and the 222nd episode overall . It originally aired on CBS in the United States on January 15 , 2013 . The episode is written by Christopher J. Waild , Gary Glasberg and Scott Williams and directed by Arvin Brown , and was seen live by 22.86 million viewers .   `` Shiva '' follows `` Shabbat Shalom '' , which aired the previous week and featured the shooting deaths of Mossad Director Eli David , the father of Ziva David , and Jackie Vance , the wife of NCIS Director Leon Vance . In the episode , Ziva and Vance must cope with the deaths of both Eli and Jackie as the rest of the team investigates the tragedy . While searching for answers , the characters also deal with the looming threat of war between Israel and Iran .   `` Shiva '' , together with `` Shabbat Shalom '' , sets in motion the primary long-term storyline in the second half of the tenth season . The arc is additionally significant in terms of character development -- Director Vance , then regarded as the character with the most stable home life , is left a widower with two children while Ziva loses her last remaining family member , her mother and siblings having all been killed prior . `` Shiva '' was received with overwhelmingly positive reviews and became the most watched episode of the series , surpassing season 8 's `` Freedom '' , the previous series high in viewers .

neg: Chris Brody Chris Brody may refer to :   Chris Brody , a character in Homeland ( TV series )  Chris Brody , a character in Haven ( TV series )

neg: List of Awake episodes Awake is an American television police procedural fantasy drama , created by writer and executive producer Kyle Killen . The drama centers on Michael Britten ( Jason Isaacs ) , a detective living in two separate realities after a car accident . In one reality , in which he wears a green wrist band , his wife Hannah Britten ( Laura Allen ) was killed in the crash , and in another reality , in which he wears a red wrist band , his son Rex Britten ( Dylan Minnette ) was the one killed . Michael does not know which reality is real . He sees two separate therapists : Dr. Jonathan Lee ( BD Wong ) in the `` red reality '' , and Dr. Judith Evans ( Cherry Jones ) in the `` green reality '' .   The series was conceived by Killen after creating and developing Lone Star for the Fox network . NBC encouraged Killen to conceive a concept for a future television series . Although inspired by the processes of dreaming , the script was cited as potentially being too complex for mainstream American television . The first episode of Awake was released on Hulu on February 16 , officially premiering in the United States on NBC on March 1 , 2012 . On May 11 , NBC canceled the series and aired the final episode on May 24 , 2012 .   Awake averaged 4.8 million viewers per episode and ranked 125th in viewership for the 2011 -- 12 television season . Despite its relatively short life span , the series had large support by fans who teamed up to create the `` Save Awake '' campaign . It was well received by television critics based on its storylines . `` Say Hello to My Little Friend '' was generally considered the best episode of the series since the pilot by commentators . Various cast members have also been praised by critics , particularly Isaacs ' performance as Michael .

neg: Exile (TV series) Exile is a British psychological thriller television series dealing with the topic of Alzheimer 's disease against a background of corruption . It stars John Simm and Jim Broadbent and was broadcast on BBC One . The series received varyingly positive reviews .   John Simm received a BAFTA nomination for his role as Tom Ronstadt , as did the director John Alexander .


query: The Boston Celtics play their home games at TD Garden.

pos: Boston Celtics The Boston Celtics ( -LSB- ˈsɛltɪks -RSB- ) are an American professional basketball team based in Boston , Massachusetts . The Celtics compete in the National Basketball Association ( NBA ) as a member of the league 's Eastern Conference Atlantic Division . Founded in 1946 and one of eight NBA teams ( out of 23 total teams ) to survive the league 's first decade , the team is owned by Boston Basketball Partners LLC . The Celtics play their home games at the TD Garden , which they share with the National Hockey League ( NHL ) 's Boston Bruins . The franchise 's 17 championships are the most of any NBA team , and account for 24.3 percent of all NBA championships since the league 's founding in 1946 . As a percentage of championships won , the Celtics are the most successful franchise to date in the major four traditional North American professional sports leagues .   The Celtics have played the Lakers a record 12 times in the finals , including their most recent appearances in 2008 and 2010 , where the Celtics have won nine meetings ( but only two since 1980 ) . Four Celtics players ( Bob Cousy , Bill Russell , Dave Cowens and Larry Bird ) have won the NBA Most Valuable Player Award for an NBA record total of 10 MVP awards . Their mascot ` Lucky the Leprechaun ' is a nod to the team 's Irish heritage and to Boston 's historically large Irish population .   The Celtics rose again after struggling through the 1990s to win a championship in 2008 with the help of Kevin Garnett , Paul Pierce , and Ray Allen in what was known as the new `` Big Three '' era , following the original `` Big Three '' era of the 1980s that featured Larry Bird , Kevin McHale , and Robert Parish .   After the end of the second `` Big Three '' era , general manager Danny Ainge began a rebuilding process with the help of new head coach Brad Stevens , who led the Celtics to a return to the playoffs in 2015 , 2016 , and 2017 . During the 2016 -- 17 season , the Celtics clinched the top seed in the Eastern Conference playoffs .

neg: North Station North Station is a major transportation hub located at Causeway and Nashua Streets in Boston , Massachusetts , United States . It is one of the city 's two inbound terminals for Amtrak and MBTA Commuter Rail trains , the other being South Station . The main concourse of North Station is located at the street level immediately below TD Garden , a major sports venue in Boston that is home to the Boston Bruins hockey team and the Boston Celtics basketball team . The arena is also used for rock concerts and other events , taking advantage of the extensive transportation connections at the site .

neg: 2015 NCAA Division I Men's Ice Hockey Tournament The 2015 NCAA Men 's Division I Ice Hockey Tournament was the national championship tournament for men 's college ice hockey in the United States in 2015 . The tournament involved 16 teams in single-elimination play to determine the national champion at the Division I level of the NCAA , the highest level of competition in college hockey . The tournament 's Frozen Four -- the semifinals and final -- were hosted by Hockey East at the TD Garden in Boston , Massachusetts .   Providence defeated Boston University 4 -- 3 to win the program 's first NCAA title .

neg: 1991 NBA Playoffs The 1991 NBA Playoffs was the postseason tournament of the National Basketball Association 's 1990 -- 91 season . The tournament concluded with the Eastern Conference champion Chicago Bulls defeating the Western Conference champion Los Angeles Lakers 4 games to 1 in the NBA Finals . Michael Jordan was named NBA Finals MVP .   After the Pistons had ended their season the last three years , the Bulls got revenge in the Eastern Conference Finals by sweeping the two-time defending NBA champions . It was the first time the Bulls won a playoff series over the Pistons since 1974 , when both teams were still part of the Western Conference . Game 4 ended with some of the Pistons walking off the court before time expired , refusing to shake the Bulls ' hands . In the 1989 NBA Finals , the Pistons themselves had swept the two-time defending champion Lakers . Detroit did not reach the conference finals again until 2003 .   The seventh seeded Golden State Warriors stunned the San Antonio Spurs in the first round of the playoffs , defeating them 3 games to 1 . It would be Golden State 's last playoff series win until 2007 .   The 76ers and the Bucks met in the first round of the playoffs where the 76ers swept the series . It would be both teams last playoff appearance until 1999 .   Game 4 of the Blazers -- Jazz series was the last game ever played at the Salt Palace .   This was the first year that NBC aired the NBA Playoffs .

neg: 2009–10 Boston Celtics season The 2009 -- 10 Boston Celtics season was the 64th season of the Boston Celtics in the National Basketball Association ( NBA ) . The Celtics finished with a record of 50 -- 32 , a 12 win drop off from the previous season . They finished 1st in the Atlantic Division and 4th in the Eastern Conference . The Celtics made it back to the NBA Finals after a one-year hiatus and played against the Los Angeles Lakers . Facing a rematch of the 2008 NBA Finals , in which the Celtics defeated the Lakers in six games to capture their seventeenth championship , the Celtics were defeated this time in seven games .

neg: Boston Braves (AHL) The Boston Braves were a professional ice hockey team in Boston , Massachusetts . They were a member of the American Hockey League from 1971 to 1974 .   The early 1970s saw an unprecedented boom in the popularity of hockey in the greater Boston area , fuelled by the success of the Bobby Orr and Phil Esposito-led Boston Bruins . The Bruins had sold out all of their home games at the Boston Garden for years , and the team owners thought that placing their minor-league affiliate in the same arena , made sense on several levels . Previously , the Bruins ' top affiliates were the Hershey Bears of the AHL and the Oklahoma City Blazers of the Central Hockey League .   The team was named after the eponymous National League baseball team that had played in Boston until 1953 -- which had been owned by Charles F. Adams , founder of the Bruins , during the 1930s . The first season of the AHL Braves , under coach Bep Guidolin , was wildly successful . Behind a powerful club led by future NHLstars Dan Bouchard and Rich Leduc , and with other veteran minor-leaguers and future NHL players such as Doug Roberts , Ross Brooks , Nick Beverley , Garry Peters and Don Tannahill , the club tied for first place in its division with the powerful Nova Scotia Voyageurs with a 41-21-14 mark , while proving popular enough in Boston to set league records for single-game and single-season attendance that survived for decades .   In its second season , however , competition from the WHA 's New England Whalers served to saturate the market . Furthermore , NHL expansion cost the team its best player , Bouchard , who had been picked by the Atlanta Flames , while WHA defections caused the recall of Brooks to the parent club and the departure of Roberts and Peters to the rival league . While scoring declined only slightly , the defense was notably poorer . The team still finished second in the division with a 34-29-13 mark , but attendance had nearly halved .   In the Braves ' third and final season , the defense collapsed to the point where the team finished out of the playoffs after a 23-40-13 record . With attendance dwindling further and the ebbing of the hockey boom itself in New England , Bruins ' management decided to suspend the team ; the next season saw the Bruins affiliating with the Rochester Americans .   The Bruins maintained the franchise 's existence for many years , paying a nominal fee to the league to keep it dormant , finally selling its rights to the Winnipeg Jets in 1987 so that the Jets could move it to the Maritimes to become the Moncton Hawks .

neg: 1968 NBA All-Star Game The 1968 NBA All-Star Game was an exhibition basketball game which was played at Madison Square Garden in New York City , January 23 , 1968 .   Coaches : East : Alex Hannum , West : Bill Sharman .  Officials : Mendy Rudolph and Don Murphy  MVP : Hal Greer  Attendance : 18,422

neg: 1954 NBA All-Star Game The 1954 NBA All Star Game was the fourth NBA All-Star Game . It was held on January 21 , 1954 , at Madison Square Garden in New York City . Bob Cousy of the Boston Celtics was the game MVP . Joe Lapchick of the New York Knicks coached the Eastern Conference and John Kundla of the Minneapolis Lakers coached the Western Conference . The attendance was 16,487 .   The Eastern Conference held an 84 -- 82 edge with only seconds remaining in the game . Then , George Mikan of the Lakers was fouled . Mikan proceeded to make both foul shots , which sent the game into overtime .   In the extra period , Cousy scored 10 points to secure a 98 -- 93 victory . The Western Conference 's Jim Pollard , the game 's high scorer with 23 points , had been named MVP in a vote taken before regulation time had run out . But another ballot was taken and Cousy became the MVP .   The 1954 All-Star Game was the last All-Star Game in which neither side reached 100 points .

neg: Sports in Boston Boston , the capital city of the U.S. state of Massachusetts and largest city in the New England region of the northeastern United States , is home to several major league sports teams , including the Red Sox ( baseball ) , the Celtics ( basketball ) and the Bruins ( ice hockey ) . The New England Patriots ( American football ) and the New England Revolution ( soccer ) play at Gillette Stadium in nearby Foxborough , Massachusetts . Several Boston-area colleges and universities are also active in college athletics .   Sports are a major part of the city 's culture ( as well as the culture of the Greater Boston area ) . Boston sports fans are known for their fanatical devotion to the Red Sox and knowledge of the team 's history . Fenway Park , home of the Red Sox , is the oldest ballpark in Major League Baseball ( MLB ) and holds a legendary status among baseball fans .   Boston is the only city in professional sports in which all facilities are privately owned and operated . The Patriots own Gillette Stadium , the Red Sox own Fenway Park , and TD Garden is owned by Delaware North , owner of the Bruins . The Celtics rent TD Garden from Delaware North .   In the 2000s , Boston 's professional teams had arguably the most successful decade in sports history , winning ten championships ( five by the Patriots , three by the Red Sox and one each by the Celtics and Bruins ) . When the Bruins won the 2011 Stanley Cup Finals , the city of Boston became the first city in the 21st century to have all four of its major professional league teams win a league championship , and it is the only city ever to have championships in all four major professional leagues within a ten-year span ( from the Patriots ' victory in February 2002 to the Bruins ' in June 2011 ) . In just ten years , between February 2002 and June 2011 , Boston 's teams completed what Sports Illustrated dubbed as the `` Grand Slam of North American sports . '' With the Patriots ' victory over the Seattle Seahawks in Super Bowl XLIX , the four major Boston-area sports teams completed a grand-slam in six years ( the 2008 Celtics , the 2011 Bruins , the 2013 Red Sox and the 2014 Patriots ) . Beyond that , several of the teams were league finalists : the Revolution four times , the Patriots twice and the Bruins and Celtics once apiece .   With the Bruins reaching the 2011 Stanley Cup Finals , this allowed Boston to join Philadelphia as being the only cities to have had all of their teams play in each of the four major North American professional sports leagues ' title rounds since 2000 , following the Patriots in Super Bowls XXXVI in 2002 , XXXVIII in 2004 , XXXIX in 2005 , XLII in 2008 , XLVI in 2012 , XLIX in 2015 , and LI in 2017 and winning all of them , except Super Bowl XLII and XLVI , the Red Sox winning World Series titles in ( ending the Curse of the Bambino ) , , and , and the Celtics in the NBA Finals in and and winning in 2008 . In addition , Boston beat out Philadelphia for playing in all of the `` big '' league championship rounds in the shortest time in the new millennium , as it took 9 years for Philadelphia to achieve this feat ; Boston needed only three years and eight months . From 2004 to 2015 , all four Boston major league teams have each reached the championship rounds two times or more .

neg: Conte Forum The Silvio O. Conte Forum , commonly known as Conte Forum , Kelley Rink ( for ice hockey games ) , or simply Conte , is an 8,606-seat multi-purpose arena which opened in 1988 on the campus of Boston College in Chestnut Hill , Massachusetts that lies within the Brighton neighborhood of Boston . Conte Forum is home to the Boston College Eagles men 's and women 's basketball and ice hockey teams as well as the Boston College Marching Band .

neg: 1967–68 Boston Celtics season The 1967 -- 68 Boston Celtics season was their 22nd in the National Basketball Association ( NBA ) .

neg: Agganis Arena Agganis Arena is a 7,200-seat multi-purpose arena in Boston , Massachusetts , United States , on the campus of Boston University , built on the location of the former Commonwealth Armory . It is home to the five-time national champion Boston University Terriers men 's ice hockey team . It is named after Harry Agganis , an outstanding football and baseball athlete for BU and the Boston Red Sox , who died at the age of 26 from a massive pulmonary embolism . A life-size bronze statue of Agganis sculpted by Armand LaMontagne stands outside the arena at the corner of Commonwealth Avenue and Harry Agganis Way . The hockey rink is named Jack Parker Rink , after the legendary BU hockey player and coach . The arena is part of Boston University 's John Hancock Student Village , which also includes dormitories and the university 's five-story Fitness and Recreation Center .   Agganis was dedicated in 2004 and hosted its first event in 2005 . It replaced Walter Brown Arena , located at the Case Athletic Center , as the home of BU Men 's Ice Hockey , though Walter Brown Arena is still in use as the home of BU Women 's Ice Hockey .   In the arena 's first decade , Boston University basketball played select home games at Agganis , with the remainder being played at Case Gym . The school made the decision before the 2015-2016 season to move all home games back to Case Gym due to poor attendance at Agganis . The last BU basketball game played at Agganis was a 77-70 loss to rival Holy Cross on Feb. 28 , 2015 .   It serves as a regional auditorium for large events , including concerts , ceremonies of other schools such as Berklee College of Music , musicals , awareness events , and appearances by speakers such as Barack Obama and Dave Chappelle .   Since 2008 , Agganis has hosted the annual CRASH-B World Indoor Rowing Championship .   It hosted the first rounds of the 2007 America East Men 's Basketball Tournament and the finals in 2011 . It also hosted the 2009 Women 's Frozen Four and has been selected to host the 2020 Women 's Frozen Four as well . The arena hosted TNA Wrestling 's anniversary show Slammiversary on June 2 , 2013 .

neg: 1989–90 New York Knicks season The 1989 -- 90 NBA season was the 44th season for the New York Knicks in the National Basketball Association . Before the season , owners Gulf + Western reorganized and became Paramount Communications , renaming themselves after the Paramount Pictures film studio .   During the offseason , the Knicks hired Stu Jackson as their new head coach . The team got off to a solid start , winning 20 of their first 27 games , while posting a nine-game winning streak . At midseason , the Knicks traded second-year guard Rod Strickland to the San Antonio Spurs for Maurice Cheeks . However , as they stood at a 39 -- 22 record , they struggled and lost 15 of their final 21 games . The Knicks had a 45 -- 37 record and finished third in the Atlantic Division . The Knicks ' fifth-place finish in the Eastern Conference earned them a berth in the NBA Playoffs for the third straight year . Patrick Ewing was selected for the 1990 NBA All-Star Game .   In the first round of the playoffs , New York defeated the 4th-seeded Boston Celtics three games to two , after overcoming an 0 -- 2 deficit . The Knicks were then eliminated in the conference semifinals by the Detroit Pistons , who later on won their second consecutive NBA title , four games to one over the Portland Trail Blazers . Following the season , Johnny Newman signed as an unrestricted free agent with the Charlotte Hornets .

neg: 1948–49 Boston Celtics season The 1948 -- 49 Boston Celtics season was the third season of the Boston Celtics in the Basketball Association of America ( BAA/NBA ) .

neg: Atlantic Northeast The Atlantic Northeast is a region of North America , which includes the US states of Connecticut , Massachusetts , Rhode Island , New Hampshire , Vermont , and Maine , as well as the Canadian Maritimes .   The Atlantic Northeast region is noted for its cultural unity , stark climate , landscape of dense forests , and a shared economic history in the exploitation of logging and the regional fishery . Further uniting this area is the `` Gray Zone '' which is an area of land and sea which is claimed by both Canada and the United States . It is located off the coasts of New Brunswick and Maine . The only land within this area are two islands , Machias Seal Island and North Rock . The `` Gray Zone '' is one of four areas between the two countries whose sovereignty is still in dispute , but is the only one of the disputed areas containing land . In 1979 , both countries filed a joint application to the International Court of Justice to avoid having the dispute settled when oceanic boundaries in the area were set for mineral and fishing rights . Canadians have had a continuous presence in the area since 1832 when a lighthouse was built .   Since the Atlantic Northeast is such a large region , it is home to many different types of wildlife , sports teams , and geographical locations . The Atlantic Northeast is home to the Boston Celtics , Boston Bruins , New England Patriots , Halifax Hurricanes , Boston Red Sox and many more . It also includes many notable species including the Bald Eagle , Atlantic Salmon , and the Swamp Pink . Lastly , the Atlantic Northeast includes many geographical places of interest including the Northeast Canyons and Seamounts Marine National Monument and Salem , Massachusetts , home of the Salem Witch Trials .   Though cross-border connections are widely acknowledged , the area has rarely been given a single name . `` Atlantic Northeast '' is a term that has been used most prominently in discussions of regional folk culture , another name that is used is Atlantica . ''   These names are often tied to various proposals for greater economic or political integration of the region

neg: List of all-time NBA win-loss records The following is a listing of all 30 current National Basketball Association ( NBA ) teams ranked by win-loss record percentage , accurate as of the end of the 2016 -- 17 NBA season . The records do not count wins and losses recorded by a team 's playing time in the American Basketball Association ( ABA ) , despite the 1976 NBA-ABA merger . The San Antonio Spurs have the highest win-loss record percentage , with . The Minnesota Timberwolves have the lowest win-loss record percentage , with . The Boston Celtics have recorded the most wins , with 3,274 , while the Sacramento Kings have recorded the most losses at 2,955 . The Boston Celtics lead the association with the most played games , with 5,560 . Conversely , the Pelicans have played the least overall games , with 1,132 .

neg: Phoenix Media/Communications Group Phoenix Media/Communications Group is an American , Boston , Massachusetts-based corporation with several publishing and broadcasting interests . which includes the Portland Phoenix of Maine . It had published The Boston Phoenix and Stuff magazine , both of which went out of business in 2013 , and the Providence Phoenix until its shutdown in 2014 . In addition the paper owned radio station WFNX based in Lynn , MA , from 1983 until 2012 when it was sold to Clear Channel and is now country music station WBWL ( the WFNX call letters are now on a station in Athol , MA ) .   The Boston Phoenix has its origins in an alternative newsweekly started in 1966 . In 1972 , its absorbed Cambridge Phoenix , a rival publication , and the company has used the `` Phoenix '' name ever since . In 1998 , the company acquiring the NewPaper in Rhode Island and re-christened that publication Providence Phoenix in 1993 . In September 1999 , the paper extended its reach into Maine and southern New Hampshire with the publication of the Portland Phoenix .   The sports and magazine division publishes the official yearbooks for the Boston Celtics , the Boston Bruins , and the Boston Marathon , in addition to program guides for the Tweeter Center for the Performing Arts , and the Bank of America Pavilion summer music series .   Through its Tele-publishing , Inc. , subsidiary , Phoenix Media owns People2People.com , the world 's largest provider of voice personals to the publishing industry and claims it is the web 's most advanced online personals site .   Phoenix Media owns MassWeb Printing , an offset printing facility which prints many of its own product plus many other regional newspapers .

neg: History of the New England Patriots The history of the New England Patriots began when Boston business executive William `` Billy '' Sullivan and Sullivan Brother Printers , owned by Joseph Sullivan , were awarded the eighth and final franchise of the developing American Football League ( AFL ) on November 16 , 1959 . The following winter , locals submitted thousands of ideas for the Boston football team 's official name . On February 20 , 1960 , Sullivan chose `` Boston Patriots '' , which was suggested by 74 fans , among them Larry Kepnes . Immediately thereafter , artist Phil Bissell developed the `` Pat Patriot '' logo .   The Patriots ' time in the AFL saw them without a regular home stadium . Nickerson Field , Harvard Stadium , Fenway Park , and Alumni Stadium , all in or near Boston , served as home fields during their time in the American Football League . Early Patriots stars included defensive tackles Jim Lee `` Earthquake '' Hunt and Houston Antwine ; quarterback Vito `` Babe '' Parilli ; and flanker-placekicker Gino `` The Duke '' Cappelletti . Hunt , Parilli and Cappelletti played every year of the existence of the AFL , with Hunt and Cappelletti spending all ten years with the Patriots . Cappelletti was the all-time leading scorer in the AFL . Later the Patriots were joined by such stars as defensive end Larry Eisenhauer , fullback Jim Nance , and middle linebacker and future Hall of Famer Nick Buoniconti . Cappelletti and Nance were AFL Most Valuable Players , Cappelletti in 1964 and Nance in 1966 . Buoniconti and Antwine were later named to the American Football League All-Time Team .   The Boston Patriots defeated the Buffalo Bills in an AFL Eastern Division playoff game in 1963 , and played in the 1963 AFL championship game , losing to the San Diego Chargers 51 -- 10 . Although they would not appear again in an AFL or NFL post-season game for another 13 years , in the AFL , the Patriots often challenged the dominant Bills for the Eastern Division title .   When the NFL and AFL merged in 1970 , the Patriots were placed in the AFC East division , where they still play today . The following year , the Patriots moved to a new stadium in Foxborough , Massachusetts , a suburb of Boston , which would serve as their home for 30 years ; the team also changed their name to the New England Patriots to reflect the location change , as well as its following throughout the region as its only NFL team ( though both New York City teams have substantial followings in parts of Connecticut as well ) . During the 1970s , the Patriots had some success , earning a berth to the playoffs in 1976 -- as a wild card-berth -- and in 1978 -- as AFC East champions . They would lose both games . In 1985 , they returned to the playoffs , and made it all the way to Super Bowl XX , which they lost against the Chicago Bears 46 -- 10 . Following their Super Bowl loss , they returned to the playoffs in 1986 , but lost in the first round . The team would not make the playoffs again for eight more years . They changed ownership several times in that period , being purchased from the Sullivan family first by Victor Kiam in 1988 , who sold the team to James Orthwein in 1992 . Orthwein intended to move the team to his native St. Louis , Missouri , but sold the team two years later to current owner , local businessman Robert Kraft in 1994 .   Though Orthwein 's period as owner was short and controversial , he did oversee major changes to the team . Former New York Giants coach Bill Parcells was hired in 1993 , and the drastic changes were made the same year to the Patriots uniforms , changing their primary colors from their traditional red and white to blue and silver , and introducing a new logo . Parcells would bring the Patriots to two playoff appearances , including Super Bowl XXXI , which they lost to the Green Bay Packers by a score of 35 -- 21 . Pete Carroll , Parcells ' successor , would also take the team to the playoffs twice .   Bill Belichick , current head coach , was hired in 2000 , and a new home field , Gillette Stadium was opened in 2002 . Under Belichick , the team won three Super Bowls in four years , and finished the 2007 regular season with a perfect 16 -- 0 record , becoming only the fourth team in league history to go undefeated , and the only one since the league expanded its regular season schedule to 16 games ; however , they ended that season with an 18-1 record after their loss to the New York Giants in Super Bowl XLII . The Patriots have made the playoffs in 12 of the 15 seasons that Belichick has been coach , missing them only in 2000 ( his first season ) , 2002 , and 2008 . They later faced the Seattle Seahawks in Super Bowl XLIX on February 1 , 2015 , and won by a score of 28-24 . The Patriots defeated the Atlanta Falcons 34-28 in Super Bowl LI at NRG Stadium .

neg: Los Angeles Lakers The Los Angeles Lakers are an American professional basketball team based in Los Angeles . The Lakers compete in the National Basketball Association ( NBA ) , as a member of the league 's Western Conference Pacific Division . The Lakers play their home games at Staples Center , an arena shared with the NBA 's Los Angeles Clippers , the Los Angeles Sparks of the Women 's National Basketball Association , and the Los Angeles Kings of the National Hockey League . The Lakers are one of the most successful teams in the history of the NBA , and have won 16 NBA championships , their last being in 2010 . As of 2015 , the Lakers are the second most valuable franchise in the NBA according to Forbes , having an estimated value of $ 2.7 billion .   The franchise began with the 1947 purchase of a disbanded team , the Detroit Gems of the National Basketball League ( NBL ) . The new team began playing in Minneapolis , calling themselves the Minneapolis Lakers in honor of the state 's nickname , `` Land of 10,000 Lakes '' . Initially a member of the NBL , the Lakers won the 1948 NBL championship before joining the rival Basketball Association of America and winning five of the next six BAA and NBA championships in Minneapolis after the NBA formed in 1949 . The team was propelled by center George Mikan , who is described by the NBA 's official website as the league 's `` first superstar '' . After struggling financially in the late 1950s following Mikan 's retirement , they relocated to Los Angeles before the 1960 -- 61 season .   Led by Hall of Famers Elgin Baylor and Jerry West , Los Angeles made the NBA Finals six times in the 1960s , but lost each series to the Boston Celtics , beginning their long and storied rivalry . In 1968 , the Lakers acquired four-time NBA Most Valuable Player ( MVP ) Wilt Chamberlain to play center , and after losing in the Finals in 1969 and 1970 , they won their sixth NBA title -- and first in Los Angeles -- in 1972 , led by new head coach Bill Sharman . After the retirement of West and Chamberlain , the team acquired another center , Kareem Abdul-Jabbar , who had won multiple MVP awards , but was unable to make the Finals in the late 1970s . The 1980s Lakers were nicknamed `` Showtime '' due to their Magic Johnson-led fast break-offense , and won five championships in a 9-year span , including their first ever Finals championship against the Celtics in 1985 . This team featured Hall of Famers in Johnson , Abdul-Jabbar , and James Worthy , and a Hall of Fame coach , Pat Riley . After Abdul-Jabbar and Johnson 's retirement , the team struggled in the early 1990s before acquiring Shaquille O'Neal and Kobe Bryant in 1996 . Led by O'Neal , Bryant , and another Hall of Fame coach , Phil Jackson , Los Angeles won three consecutive titles between 2000 to 2002 , securing the franchise its second `` three-peat '' . After losing both the 2004 and 2008 NBA Finals , the Lakers won two more championships by defeating the Orlando Magic in 2009 and Boston in 2010 .   The Lakers hold the record for NBA 's longest winning streak , 33 straight games , set during the 1971 -- 72 season . 21 Hall of Famers have played for Los Angeles , while four have coached the team . Four Lakers -- Abdul-Jabbar , Johnson , O'Neal , and Bryant -- have won the NBA MVP Award for a total of eight awards .

neg: New England Blizzard The New England Blizzard was a women 's professional basketball franchise based in Hartford , Connecticut . The Blizzard was a charter member of the American Basketball League ( ABL ) . Playing from 1996 through 1998 , the team produced many memorable moments for New England basketball fans and followers of women 's sports in general .   The Blizzard played most of its home games in the Hartford Civic Center , but occasionally the team played at the smaller Springfield Civic Center . Though they never won a title , the Blizzard consistently drew the most fans of any ABL franchise . This was partly because of the strong winning tradition established at the University of Connecticut , which built a large , enthusiastic , and knowledgeable base of local fan support for the women 's game . Additionally , the Blizzard hired Boston Celtics legend K. C. Jones as Head coach in 1997 . Jones was easily the most widely recognized of the ABL coaches . Finally , the team featured several former Huskies .

neg: MSG, NY MSG , NY is a television newscast that airs on MSG Network . It airs nightly at about 10 or 10:30 p.m. Eastern time , with the exact time dependent on sports events schedules . Jason Horowitz , Deb Placey , and Tina Cervasio serve as hosts .   Originally , this program was called SportsDesk and was a sportscast similar to ESPN 's SportsCenter . In 2006 , the show was retooled and now primarily covers both sports and entertainment events that occur at Madison Square Garden .   Past anchors of SportsDesk include Al Trautwig , Greg Gumbel , Marv Albert , Jonathan Coachman , and Bill Daughtry .   SportsDesk was also seen on the North American Sports Network throughout Europe .