Boot

A boot is a type of footwear and a specific type of shoe. Most boots mainly cover the foot and the ankle, while some also cover some part of the lower calf. Some boots extend up the leg, sometimes as far as the knee or even the hip. Most boots have a heel that is clearly distinguishable from the rest of the sole, even if the two are made of one piece. Traditionally made of leather or rubber, modern boots are made from a variety of materials. Boots are worn both for their functionality – protecting the foot and leg from water, extreme cold, mud or hazards (e.g., chemicals) or providing additional ankle support for strenuous activities with added traction requirements (e.g., hiking) – and for reasons of style and fashion.

In some cases, the wearing of boots may be required by laws or regulations, such as the regulations in some jurisdictions requiring workers on construction sites to wear steel-toed safety boots. Some uniforms include boots as the regulated footwear. Boots are recommended as well for motorcycle riders. High-top athletic shoes are generally not considered boots, even though they do cover the ankle, primarily due to the absence of a distinct heel. In Britain, the term may be used to refer to football (soccer) cleats.

/boot/

In Linux, and other Unix-like operating systems, the /boot/ directory holds files used in booting the operating system. The usage is standardized in the Filesystem Hierarchy Standard.

Contents

The contents are mostly Linux kernel files or boot loader files, depending on the boot loader, most commonly (on Linux) LILO or GRUB.

Linux

LILO

LILO creates and uses the following files:

Internal Revenue Code section 1031

Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due. In 1979, this was expanded by the courts to include non-simultaneous sale and purchase of real estate, what is colloquially known as a Starker exchange.

Summary

To qualify for Section 1031 of the Internal Revenue Code, the properties exchanged must be held for productive use in a trade or business or for investment. Stocks, bonds, and other properties are listed as expressly excluded by Section 1031 of the Internal Revenue Code, though securitized properties are not excluded. The properties exchanged must be of "like kind", i.e., of the same nature or character, even if they differ in grade or quality. Personal properties of a like class are like-kind properties. Personal property used predominantly in the United States and personal property used predominantly elsewhere are not like-kind properties.

Sim

Sim or SIM may refer to:

Computing and technology

Organizations

Sim (Korean surname)

Sim or Shim is a Korean surname. There are six Shim clans in Korea based in the regions ofCheongsong, Pungsan, Samcheok, Buyu, Uiryeong, and Jeonju. The biggest Sim clan is Cheongsong; they comprise about 85% of the all those with the surname Shim. Fourteen percent of all Korean Shims are members of the Pungsan and Samcheok clans. As of 2000, there were 252,255 people with this surname in South Korea, less than 1% of the population.

List of famous people

Sim (album)

Sim is the third album by Brazilian singer-songwriter Vanessa da Mata, released on May 28, 2007 by Sony BMG. It was partially recorded at Kingston, Jamaica with musicians Sly & Robbie. It spawned the hit single "Boa Sorte/Good Luck", a duet with Ben Harper, which peaked at number one in both Brazil and Portugal, and was the most played song in Brazilian radio stations in the year of 2008. The second single, "Amado", also became a number-one hit in Brazil and the 15th most played song in the same year.

Track listing