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Deputy Commissioner Of Income Tax vs Aimil Limited on 25 January, 2005
January 25, 2005 / August 12, 2018 by Legal India Admin | Leave a comment
Income Tax Appellate Tribunal – Delhi
Equivalent citations: (2006) 99 TTJ Delhi 682
Bench: P Parikh, N Karhail
Pradeep Parikh, A.M.
1. The Department is in appeal before us against the order of the learned CIT(A) dt. 24th Jan., 2000 for asst. yr. 1996-97. The grievance of the Department is that deduction under Section 80HHC of the IT Act, 1961 (the Act) was allowed keeping in view the accounts of M/s AESPL only despite the fact that as per the order of the Delhi High Court, dt. 18th March, 1996, the amalgamation was to take effect from 1st April, 1995.
2. The assessee-company is engaged in the business of manufacturing, trading, servicing and export of scientific instruments. It had returned a total income of Rs. 21,89,840 for the year under consideration. It was seen that two companies, viz., Aimil Exports & Services (P) Ltd. (AESPL for short) and Aimil Sales & Agencies (P) Ltd. (ASAPL for short) had amalgamated with Aimil (P) Ltd. (APL for short) under the scheme of amalgamation effective from 1st April, 1995 and thereafter APL was converted into a public limited company with the name Aimil Ltd., the assessee-company. Along with its return of income, the assessee-company had filed its consolidated balance sheet and P&L a/c for the year ending 31st March, 1996 in which the financial results of all the three companies were merged. It was observed that whereas total taxable income was computed on the basis of merged final accounts, deduction under Section 80HHC was computed and claimed on the basis of the financial results of one of the two transferor companies viz., AESPL. The AO was of the view that once when all the three companies stood amalgamated w.e.f. 1st April, 1995 and the assessee having filed a single return of income on the basis of merged accounts, it was not left to the convenience of the assessee-company to claim deduction under Section 80HHC only on the basis of separate accounts of AESPL. According to him, effective from 1st April, 1995, the three separate legal entities had merged into a single legal entity with the name Aimil Ltd., and hence, deduction under Section 80HHC was allowable only on the basis of the consolidated final accounts. Accordingly, the AO proceeded to recompute the impugned deduction. As per his computation the profit on export of traded goods resulted into a negative figure of Rs. 5,03,530 and hence denied the deduction to the assessee, who otherwise had claimed the deduction of Rs. 17,62,385.
3. The CIT(A) drew a distinction between the "appointed date" and "effective date" as per the scheme of amalgamation. According to him, the appointed date, i.e., 1st April, 1995 was to assume significance only after the scheme of amalgamation became finally effective, and the effective date in the present case was 3rd April, 1996, that is the date on which the two transferor companies stood dissolved as per the certificate of the Registrar of Companies (ROC for short). Referring to the provisions of the scheme, the CIT(A) observed that till the scheme finally took effect (i.e., till 3rd April, 1996), the transferor companies were to carry on their business activities for and on account of and in trust for the transferee company which was supposed to be the ultimate beneficiary. He held that the assets and benefits, as existing on 31st March, 1996 vested in the transferee company w.e.f. 1st April, 1995. Thus, though the transferee company was the beneficial owner of the assets from 1st April, 1995 till 3rd April, 1996, the transferor company remained the legal owner and hence the benefit under Section 80HHC was rightly claimed on the basis of the results of the transferor company.
4. The learned Departmental Representative strongly assailed the order of the CIT(A). At the outset, he referred to the consolidated accounts in detail to show that even as per the said accounts, the three companies stood amalgamated w.e.f. 1st April, 1995 and the same was also confirmed by the auditors in their report. He then referred to the scheme of amalgamation and the order of the High Court approving the scheme to reiterate that for all purposes the companies stood amalgamated from 1st April, 1995 only. If it was not so, it was pointed out, then separate return should have been filed by AESPL and should have claimed the deduction by way of such separate return.
5. The learned counsel also referred to the scheme to point out that it was the "effective date" which was relevant for the transferor companies to cease to exist. Till then, they were to hold the assets in trust for the benefit of the transferee company. In such a case, provisions of Section 166 r/w Section 160 would come into play and the AO could have exercised option to tax either the beneficiary or the trustee. In support of this contention, the learned counsel placed reliance on the judgment of the Supreme Court in the case of CIT v. Smt, Kamalini Khatau (1994) 209 ITR 101 (SC). If it was held that entire assessment was rightly made in the hands of the assessee-company, then alternatively, total turnover cannot be taken as Rs. 14,45,05,270 as done by the AO because it also included sales to AESPL effected after the date of arrangement but before the date of the High Court order, as there cannot be sales to self.
6. We have duly considered the rival contentions and the material on record. Let us first consider the relevant clauses in the scheme of amalgamation as approved by the Delhi High Court. Clause 2(a) of the scheme provides as follows :
2(a) With effect from commencement of 1st April, 2005 (hereinafter called the 'appointed date') and subject to the provisions of this scheme in relation to the mode of transfer and vesting, the undertaking and the entire business and all the properties, assets, capital, work-in-progress, current assets, investments, powers, authorities, allotments approvals and consents, licences, registration, contracts, engagements, arrangements, rights, titles, interests, benefits and advantages of whatsoever nature and wheresoever situate belonging to or in the ownership, power or possession and in the control of or vested in or granted in favour of or enjoyed by the transferor companies, including but without being limited to all patents, trademarks, tradenames and other industrial rights of any nature whatsoever and licences in respect thereof, privileges, liberties, easements, advantages, benefits, leases, tenancy rights, ownership flats, quota rights, permits, approvals, authorizations, right to use and avail of telephones, telexes, facsimile connections and installations, utilities, electricity and other services, reserves, provisions, funds, benefits of all agreements and all other interests arising to ASA and/or AEX (hereinafter collectively referred to as the "the said assets") shall be transferred to be vested in and/or deemed to be transferred and vested in the transferee company pursuant to the provisions of Section 394 of the said Act for all the estate, right, title and interest of the transferor companies therein.
Clause 3 of the scheme provides as follows :
With effect from the appointed date, all debts, liabilities, duties and obligations of the transferor companies (ASA and/or AEX) (hereinafter referred to as 'the said liabilities') shall also be and stand transferred or deemed to be transferred, without further act, instrument or deed to the transferee company, pursuant to the provisions of Section 394 of the said Act so as to become as and from the appointed date, the debts, liabilities, duties and obligations of the transferee company (AIMIL) and further that it shall not be necessary to obtain the consent of any third party or other person who is a party to any contract or arrangement by virtue of which such debts, liabilities, duties and obligations have arisen, in order to give effect to the provisions of this clause." Clause 4 of the scheme provides as follows :
This scheme, though effective from the appointed date shall be operative from the last of the following dates or such other dates as the Court may direct, namely :
(a) the date on which the last of all the consents, approvals, permissions, resolutions, sanctions and orders as are hereinafter referred to have been obtained or passed, and
(b) the date on which certified copies of the order of the Court under Sections 391, 392 and 394 of the said Act are filed with the ROC; and such date shall be, hereinafter referred to as 'the effective date'.
Sub-clause (a), (b), and (c) of Clause 5 provide as follows :
5. With effect from the appointed date upto the date on which this scheme finally takes effect (viz., the effective date) :
(a) the transferor companies (i.e., ASA and/or AEX) shall carry on and be deemed to have carried on all its business and activities and shall be deemed to have held and stood possessed of and shall hold and stand possessed of all the said assets for and on account of in trust for the transferee company (i.e. AIMIL);
(b) all the profits or incomes accruing or arising to the transferor companies (i.e., ASA and/or AEX) or expenditure or losses arising or incurred by the ASA and/or AEX shall for all purposes be treated and be deemed to be and accrue as the profits or incomes or expenditure or losses of the transferee company (i.e., AIMIL), as the case may be;
(c) the transferor companies shall carry on its business activities with reasonable diligence, business prudence and shall not alienate, charge, mortgage, encumber or otherwise deal with the said assets or any part thereof, except in the ordinary course of business, or without the prior consent of the transferee company or pursuant to any pre-existing obligation undertaken by the transferor companies prior to the appointed date;
From the above clauses it is clear that the scheme has to take effect from 1st April, 1995, that is, the transfer/vesting of assets from the transferor companies have to take place on 1st April, 1995 which, as per the scheme, is called the "appointed date". The Court approved the scheme on 18th March, 1996 with effect from the appointed date, i.e., 1st April, 1995, ,as is evident from its order. The Court further ordered that the transferor companies shall within 30 days of the date of the order of the Court, cause certified copies of the Court order to be delivered to the ROC for registration and on such certified copies being so delivered, the transferor companies shall be dissolved, and the ROC shall place all documents relating to the transferor companies and registered with him on the file kept by him in relation to the transferor company and the files relating to the said companies shall be consolidated accordingly. This date, i.e., the date on which the certified copies of the order are to be delivered to the ROC finds a mention in sub-cl. (b) of cl. 4 of the scheme. It was on 3rd April, 1996 that the Court order was delivered to the ROC and on that day, the transferor companies stood dissolved. This date, as per the scheme, is called the "effective date". Clause 4 of the scheme mentions that the scheme, though effective from the appointed date shall be operative from the "effective date". The contention on behalf of the assessee is that till the effective date, the transferor companies were having their independent existence. If this contention is accepted, then the appointed day from which the scheme is to be effective (as mentioned in cl. 4) will be rendered totally otiose and redundant. The High Court has also approved the scheme as to be effective from 1st April, 1995 and not from the "effective date". In expressing this view, we gather strength from no less an authority than the Supreme Court as was held in the case of Marshall Sons & Co. (India) Ltd v. ITO (1997) 223 ITR 809 (SC).
7. In the case of Marshall Sons & Co. (supra), the assessee-company was to amalgamate with its holding company w.e.f. 1st April, 1982. Sanction of two High Courts was involved and accordingly one High Court approved the scheme on 21st Jan., 1983 and the other High Court approved it on llth Jan., 1984. The certified copies of the Court orders were delivered to the respective ROCs on 29th Jan., 1984 and 24th Feb., 1984. The name of the subsidiary company was struck off the Register of Companies on 21st Jan., 1986. On 25th Jan., 1984, the ITO issued a notice under Section 139(2) of the Act to the subsidiary company calling upon it to file a return of its income for asst. yrs. 1984-85 and 1985-86. The subsidiary resisted the requirement on the ground that it had already amalgamated with the holding company w.e.f. 1st Jan., 1982. In the proceedings that ensued, the ITO, inter alia, claimed that : (a) the amalgamation became effective only when it was sanctioned by the Court and after certified copies of the orders of the Courts were filed with the ROCs; (b) that only when the name of the subsidiary company was struck off the register by the ROCs could the subsidiary company be said to have ceased to exist. Finally, rejecting the above contentions, the Supreme Court observed as follows at pp. 823-824 of the report:
Every scheme of amalgamation has to necessarily provide a date with effect from which the amalgamation/transfer shall take place. The scheme concerned herein does so provide, viz., 1st Jan., 1982. It is true that while sanctioning the scheme, it is open to the Court to modify the said date and prescribe such date of amalgamation/transfer as it thinks appropriate in the facts and circumstances of the case. If the Court so specifies a date, there is little doubt that such date would be the date of amalgamation/date of transfer. But where the Court does not prescribe any specific date but merely sanctions the scheme presented to it-as has happened in this case-it should follow that the date of amalgamation/date of transfer is the date specified in the scheme as "the transfer date ". It cannot be otherwise. It must be remembered that before applying to the Court under Section 39(1), a scheme has to be framed and such scheme has to contain a date of amalgamation/transfer. The proceedings before the Court may take some time; indeed they are bound to take some time because several steps provided by Sections 391 to 394A and the relevant rules have to be followed and complied with. During the period the proceedings are pending before the Court, both the amalgamating units, i.e., the transferor company and the transferee company may carry on business, as has happened in this case, but normally provision is made for this aspect also in the scheme of amalgamation. In the scheme before us, cl. 6(b) does expressly provide that with effect from the transfer date, the transferor company (subsidiary company) shall be deemed to have carried on the business for and on behalf of the transferee company (holding company) with all attendant consequences. It is equally relevant to notice that the Courts have not only sanctioned the scheme in this case, but have also not specified any other date as the date of transfer/ amalgamation. In such a situation, it would not be reasonable to say that the scheme of amalgamation takes effect on and from the date of the order sanctioning the scheme. We are, therefore, of the opinion that the notices issued by the ITO (impugned in the writ petition) were not warranted in law. The business carried on by the transferor company (subsidiary company) should be deemed to have been carried on for and on behalf of the transferee company. This is the necessary and the logical consequence of the Court sanctioning the scheme of amalgamation as presented to it. The order of the Court sanctioning the scheme, the filing of the certified copies of the orders of the Court before the ROC, the allotment of shares, etc. may have all taken place subsequent to the date of amalgamation/transfer, yet the date of amalgamation in the circumstances of this case would be 1st Jan., 1982. This is also the ratio of the decision of the Privy Council in Raghubar Dayal v. Bank of Upper India Ltd. AIR 1919 PC 9.
Counsel for the Revenue contended that if the aforesaid view is adopted then several complications will ensue in case the Court refuses to sanction the scheme of amalgamation. We do not see any basis for this apprehension. Firstly, an assessment can always be made and is supposed to be made on the transferee company taking into account the income of both the transferor and transferee companies. Secondly, and probably the more advisable course from the point of the Revenue would be to make one assessment on the transferee company taking into account the income of both the transferor or transferee companies and also to make separate protective assessments on both the transferor and transferee companies separately. There may be a certain practical difficulty in adopting this course inasmuch as separate balance sheets may not be available for the transferor and transferee companies. But that may not be an insuperable problem, inasmuch as assessment can always be made, on the available material, even without a balance sheet. In certain cases, best judgment assessment may also be resorted to. Be that as it may, we need not pursue this line of enquiry because it does not arise for consideration in these cases directly.
8. Reverting to the facts of the present case, the High Court has not specified any date other than 1st April, 1995. It may be argued that the High Court has sanctioned the whole of the scheme as was presented to it and hence there is the sanction for "effective date" as well. But as per the scheme, the "effective date" is nothing but the date on which the certified copies of the Court order has to be delivered to the ROC who in turn will then strike off the names of the transferor companies from the register of companies. Despite these formalities being carried out subsequently, the Supreme Court held that the effective date was 1st Jan., 1982. Consequently, in the present case it will be 1st April, 1995 and not 3rd April, 1996. When we have a direct authority on the issue of the effective date of amalgamation, the arguments relating to the taxing of the income in the hands of either the beneficiary or trustees pale away into insignificance and hence the judgment in the case of Smt. Kamalini Khatau (supra) will have no applicability. Accordingly, we hold that the effective date of amalgamation in the present case is 1st April, 1995 and consequently the claim of the assessee to claim deduction under Section 80HHC only on the basis of the results of AESPL has to be rejected. With regard to the alternate claim of the learned counsel to take into consideration the correct figure of total turnover, the AO is directed to examine this contention of the assessee, give it an opportunity of being heard and then decide it in accordance with law.
9. In the result, the appeal of the Department is allowed.
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"If a tsaraat affliction will be in a person, he shall be brought to the Kohen. The Kohen shall look and behold…it is a tsaraat of the skin … the Kohen shall declare him contaminated.
In the times when the Temple stood and Hashem's presence amongst His people was more apparent the people were privy to an unusual communication from G-d. When one transgressed certain commandments, particularly lashon hara — negative speech about others –, the perpetrator was afflicted with a physical manifestation of a spiritual malady. A discoloration of the skin called tsaraat struck the individual. The person then approached the Kohen who had to make a final determination. Should the Kohen decide that the skin disease was in fact spiritually originated then he would declare the person a metzora and the confinement and atonement process would begin. It was not the physical condition and its signs that made the final determination it was the declaration of the Kohen that made the victim impure.
What would happen if the afflicted himself were a Kohen? The Kohen then had to go to another Kohen to make the decision and the declaration of status. The reason is because the Talmud says: "A person sees all flaws — except for his own" [Negaim 2].
A person sees another's faults — even ones that are minute or questionable — very clearly, yet has a hard time admitting to oneself of any wrongdoing. The only solution is an outside opinion — someone who cares enough to tell you the truth for your own benefit. The Gemara reveals to us that Rebbi Yohanan ben Nuri testified that the great Rebbi Akiba suffered lashes many times because Rebbi Yohanan himself had reproved Rebbi Akiba in front of Rabban Gamliel. Rebbi Akiba's reaction is a lesson to all. Rebbi Akiba increased his love of Rebbi Yohanan ben Nuri more and more each time Rebbi Yohanan reproved him. In Mishle it says: "Reprove not a scorner lest he hate you; reprove a wise man and he will love you."[Mishle 9:8] A fool dislikes one who shows him his faults but a wise person appreciates the ultimate good the criticism will yield — an eternal life in the World to Come. The great holy scholar, the Gaon from Vilna, hired the renowned Maggid MiDubno, to reprove him on a regular basis. He actually PAID to be criticized.
Rebbi Yisrael Salanter tells of a G-d-fearing cantor who was engaged to perform the services on the High Holy Days. As he stood singing from his heart the beautiful melodies he began to feel little sparks of conceit. "How beautiful my voice is today. How moving my songs are", he thought to himself as he prayed. "They all must be moved by my supplications and they are all probably staring at the pulpit in admiration and awe," he imagined. In opposition to these thoughts prompted by his evil inclination his good inclination screamed at his subconscious, "You are acting conceited. How can you do such a thing on the in the Days of Awe!" The cries of the good inclination were drowned in the sound of the waves of haughtiness and honor. There is only one solution advised Rabbi Salanter. This cantor should have removed the Taleet from his head and looked around the congregation. He would not see looks of admiration rather he would have seen faces of impatience and scoffing. That would have brought him down to size.
The Torah commands that every person grow and improve in observance of misvot and in character development. Vital to one's success in this lifelong task is an ability to accept criticism and see past the shields of false pride erected by one's evil inclination. Even the Kohen had to go to another Kohen to get a clear picture of his personal status.
Why does the metzora bring two birds as part of his offerings at the time of purification? Also, why is it that one is slaughtered and one is set free?
In Tehillim David Hamelekh said: "Can your silence be justified at a time when righteousness you should speak–when with equity you should judge the sons of man?
One who launders a garment on Shabbat violates a Torah prohibition.
www.raymondbeyda.com Text Copyright © 2004 by Rabbi Raymond Beyda and Torah.org.


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The morning sun, muted by the gauzy haze of L.A. smog, shone down on the early-morning stillness of Jolla Verde beach. A few women in jogging suits with ponytails pulled through baseball caps ran across the fine white sand. Later in the day, when the sun blazed hot and the rest of the city had come to life, the women would be dressed in much, much less, but since these few weren't, they were of no interest to Nelson Maxwell, who instead focused on his ancient metal detector.
Nelson, dressed in baggy jeans, a bright red windbreaker, and an L.A. Rams cap, made his way methodically from the north end of Jolla Verde to the south, focusing on the small swatch of sand just above the high tide line. A sweep of this beach had become a Saturday morning ritual for him. Every Saturday for four years. He'd made a few noteworthy discoveries in his time – a Kennedy half-dollar once, a watch with a built-in calculator another time – but he'd never found it. He didn't know precisely what it was. But he knew in his heart of hearts that one day he'd find it, and it would be the coolest thing anyone had ever seen.
As his mind drifted with thoughts of things yet to be discovered, his metal detector suddenly squealed its high-pitched tone through his headphones, startling him.
"Found something, boy?" he whispered with a small grin.
He took a step back to the spot he'd just passed and made a slow pass over the area. The metal detector squealed again.
Nelson gently placed the detector in the sand next to him, took off the headphones, and knelt down. Carefully he brushed away the sand to see what he'd found.
When he saw the sharp tip of it, he thought the detector had somehow registered a piece of broken glass; Lord knew there was plenty of it scattered on the beach. But as he dug a little deeper, his heart began to beat a little faster. Before he could help it, the thought leapt into his head: This is it.
He pulled the object out of the sand and dusted it off. It was a four-sided triangle with markings on each side. And he couldn't be positive, but it appeared it might be made of gold.
He admired the exquisite craftsmanship. Carved on one side of it was a mouth, on another an eye, on the next a fist, and the fourth … well he had no idea what it might be. He couldn't even guess how old the thing was, or how long it might have been buried there.
Nelson stood and brushed the sand off his jeans. He put the object in his fanny pack, gathered up his gear, and headed back the way he'd come. There was no need to search further. He'd found something cool, and that was more than enough for one day.
Had he not been so transfixed on his discovery, had the thought entered his mind to continue digging, just a little deeper on that very spot, Nelson no doubt would have discovered the skeletal remains of ancient fingers below the object, trying to hold on to it, keep it safe, keep it from passing on to anyone else.
But he didn't. And now it was his.


As well all know there is a misconception spread among many people that Coconut oil is not good for heart health. This is because it contains a large quantity of saturated fats. In reality, it is beneficial for the heart. It contains about 50% lauric acid, which helps in actively preventing various heart problems like high cholesterol levels and high blood pressure. Coconut oil does not lead to increase in LDL levels, and it reduces the incidence of injury and damage to arteries and therefore helps in preventing atherosclerosis. Studies suggest an intake of Coconut oil to help maintain healthy lipid profiles in pre-menopausal women.
Weight loss: Coconut oil is also very useful for weight loss. It contains short and medium-chain fatty acids that help in taking off excessive weight. Research suggests that Coconut oil helps to reduce abdominal obesity. It is also easy to digest and it helps in healthy functioning of the thyroid and endocrine system. Further, it increases the body's metabolic rate by removing stress on the pancreas, thereby burning more energy and helping obese and overweight people lose the weight. Hence, people living in tropical coastal areas, who use coconut oil every day as their primary cooking oil, are normally not fat, obese or overweight. We have another blog on the composition of Coconut oil coming.


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Thai food and aromatic wines from Riesling, Gewurztraminer, Pinot Gris are the more obvious pairing. Try to choose wines with lower alcohol level. The spicy element of the food will clash with bottles whose abv exceeds 12%. Germany and Austria are good countries to visit. But some of the lighter Alsatian wines will do as well.
I've ha d a lot of fun trying different pairings along the way but I've always come back to German wines, in particular Spatleses.
There's just something about their kiss of sweetness that gives the heat of Thai its ideal partner.
The list could go on for a long time but recent favorites have included: 2007 JJ Prum Wehlener Sonnenuhr Riesling, 2007 Donnhoff Norheimer Kirschheck Riesling, and the 2007 Muller-Catoir Haardter Burgergarten Riesling. Again, all three are Spatlese-level wines.
I love Thai food. The mix of vegetables and spices makes it a great match for aromatic white wines such as Gewurztraminers and Chenin Blancs. For me, however, I recommend a Riesling. Thai food can be spicy and Rieslings act as a great match for that. Spicy or not, Rieslings are complex wines that age as well as almost any red wine. They are available in a host of styles and from all over the globe. I am going to recommend the Donnhoff Riesling. Donnhoff is one of my favorite German producers. He makes a wide variety of wine, some costing over $100 a bottle. The basic bottling is simply labeled Riesling and is available for around $20. It is a delicious wine that is just a bit understated and goes great with Thai food. The grapefruit notes of the wine are a great match to the food. Served with a chill (around 50F), the wine is thirst quenching as well. - Loren Sonkin is an IntoWine.com Featured Contributor and the Founder/Winemaker at Sonkin Cellars.
Occasionally, I come across a wine that defies food-pairing expectations. Kerner is that wine. What the heck is Kerner, you ask. Kerner is a white wine bred from a black grape (Trollinger/Schiava) and a green grape (Riesling). Remarkably similar to Riesling, loaded with aromas and flavors of quince, lemon-lime, high-tone citrus, and tree fruit with a subtle sweetness and focused minerality, Kerner has slightly less elevated aromas and a broader mouthfeel than Riesling. Subsequently, Kerner pairs well in any situation where there is spicy and/or spicy sweet food. And though Kerner is actually a German product, now the country's third most planted variety, the Italians are showing the most promise with the grape. In particular, the best Kerner can be found in the northern region of Alto-Adige, tucked in the Pre-Alps of Italy's northern borders with Switzerland and Austria. My favorite: Abbazia di Novacella. Wine has been made at this facility since the abbey was founded in the mid-twelfth century by Augustinian monks. Today, the company's annual 500,000 bottle production is headed by Celestino Lucin, named 2009 Winemaker of The Year by Gamero Rosso. If I could get my hands on a bottle of this Kerner, and my fingers on some real good Thai food, I would be a very, very, happy man. – Ben Spencer is a diploma student with the Wine & Spirit Education Trust and an IntoWine Featured Writer.


Are you interested in orthodontics, but not looking forward to those messy and often uncomfortable dental impressions? We have good news! Dr. Melissa Brown's office has been taking steps towards becoming an impression-free practice. This month, our office will begin to use a new, updated intraoral scanner called the "iTero element" to make digital models for orthodontic appliances, Invisalign aligners and retainers. We are excited for this new technology, which will allow our patients to have a more comfortable, and enjoyable orthodontic experience. Now that is definitely something to smile about!


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Imaging and therapy of ovarian cancer: Clinical application of nanoparticles and future perspectives
Giovanni Di Lorenzo, Giuseppe Ricci, Giovanni Maria Severini, Federico Romano, Stefania Biffi
Despite significant advances in cancer diagnostics and treatment, ovarian cancers (OC) continue to kill more than 150,000 women every year worldwide. Due to the relatively asymptomatic nature and the advanced stage of the disease at the time of diagnosis, OC is the most lethal gynecologic malignancy. The current treatment for advanced OC relies on the synergistic effect of combining surgical cytoreduction and chemotherapy; however, beside the fact that chemotherapy resistance is a major challenge in OC management, new imaging strategies are needed to target microscopic lesions and improve both cytoreductive surgery and patient outcomes. In this context, nanostructured probes are emerging as a new class of medical tool that can simultaneously provide imaging contrast, target tumor cells, and carry a wide range of medicines resulting in better diagnosis and therapeutic precision. Herein we summarize several exemplary efforts in nanomedicine for addressing unmet clinical needs.
https://doi.org/10.7150/thno.26345
10.7150/thno.26345
Dive into the research topics of 'Imaging and therapy of ovarian cancer: Clinical application of nanoparticles and future perspectives'. Together they form a unique fingerprint.
Ovarian Neoplasms Medicine & Life Sciences 100%
Cytoreduction Surgical Procedures Medicine & Life Sciences 35%
Drug Therapy Medicine & Life Sciences 32%
Di Lorenzo, G., Ricci, G., Severini, G. M., Romano, F., & Biffi, S. (2018). Imaging and therapy of ovarian cancer: Clinical application of nanoparticles and future perspectives. Theranostics, 8(16), 4279-4294. https://doi.org/10.7150/thno.26345
Imaging and therapy of ovarian cancer : Clinical application of nanoparticles and future perspectives. / Di Lorenzo, Giovanni; Ricci, Giuseppe; Severini, Giovanni Maria et al.
In: Theranostics, Vol. 8, No. 16, 01.01.2018, p. 4279-4294.
Di Lorenzo, G, Ricci, G, Severini, GM, Romano, F & Biffi, S 2018, 'Imaging and therapy of ovarian cancer: Clinical application of nanoparticles and future perspectives', Theranostics, vol. 8, no. 16, pp. 4279-4294. https://doi.org/10.7150/thno.26345
Di Lorenzo G, Ricci G, Severini GM, Romano F, Biffi S. Imaging and therapy of ovarian cancer: Clinical application of nanoparticles and future perspectives. Theranostics. 2018 Jan 1;8(16):4279-4294. doi: 10.7150/thno.26345
Di Lorenzo, Giovanni ; Ricci, Giuseppe ; Severini, Giovanni Maria et al. / Imaging and therapy of ovarian cancer : Clinical application of nanoparticles and future perspectives. In: Theranostics. 2018 ; Vol. 8, No. 16. pp. 4279-4294.
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title = "Imaging and therapy of ovarian cancer: Clinical application of nanoparticles and future perspectives",
abstract = "Despite significant advances in cancer diagnostics and treatment, ovarian cancers (OC) continue to kill more than 150,000 women every year worldwide. Due to the relatively asymptomatic nature and the advanced stage of the disease at the time of diagnosis, OC is the most lethal gynecologic malignancy. The current treatment for advanced OC relies on the synergistic effect of combining surgical cytoreduction and chemotherapy; however, beside the fact that chemotherapy resistance is a major challenge in OC management, new imaging strategies are needed to target microscopic lesions and improve both cytoreductive surgery and patient outcomes. In this context, nanostructured probes are emerging as a new class of medical tool that can simultaneously provide imaging contrast, target tumor cells, and carry a wide range of medicines resulting in better diagnosis and therapeutic precision. Herein we summarize several exemplary efforts in nanomedicine for addressing unmet clinical needs.",
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AB - Despite significant advances in cancer diagnostics and treatment, ovarian cancers (OC) continue to kill more than 150,000 women every year worldwide. Due to the relatively asymptomatic nature and the advanced stage of the disease at the time of diagnosis, OC is the most lethal gynecologic malignancy. The current treatment for advanced OC relies on the synergistic effect of combining surgical cytoreduction and chemotherapy; however, beside the fact that chemotherapy resistance is a major challenge in OC management, new imaging strategies are needed to target microscopic lesions and improve both cytoreductive surgery and patient outcomes. In this context, nanostructured probes are emerging as a new class of medical tool that can simultaneously provide imaging contrast, target tumor cells, and carry a wide range of medicines resulting in better diagnosis and therapeutic precision. Herein we summarize several exemplary efforts in nanomedicine for addressing unmet clinical needs.
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text:
Margherita von Brentano Center
Open Gender Platform
Geschlechterforschung Open Access
The project Open Gender Platform aims to foster the German-speaking gender studies community's transition to open access, while connecting existing open access projects within this academic field.
The main focus of the project was to develop a publication infrastructure that makes both scientific results and publications of gender studies freely accessible and easily usable. Therefore, the goal of the project was to provide a common home for all open access activities within German-speaking gender studies and provide for the publication needs of this community. Such needs include facilitating exchanges between heterogeneous structures of knowledge production, disseminating resources within a multidisciplinary field, and pursuing more open formats of publishing informed by community-based reflections on accessibility and exclusion.
The project had a practical aim of implementing, promoting, and cultivating the aforementioned publication contexts, and offered training and supervision services to these ends. Additionally, the project's structure encouraged continuous evaluation and networking, with consecutive work packages designed to systematically address the publication and reception processes that are of vital importance for modernizing the publication habits within gender studies.
Essential to this modernization and its eventual acceptance were the project's evaluation and preparation of technical publication infrastructures, the integration of up-to-date publication and review formats, the development of accessible style sheets and layouts, and the establishment of support networks (i.e. a comprehensive scientific board, a reviewer database, etc.). Committed to maximal transparency, the project's progress and results were continuously published open access, advertised within the field of gender studies, and critically discussed with the scientific community.
Beyond this concrete research framework, there is hope that the project encouraged an earnest dialogue on the publication habits within gender studies and the field's opinions towards open access publishing. For example: How should open, transparent, and participatory formats be implemented? What unique contribution can gender studies make to the free, open exchange of information given its heterogenous structures and diverse cultures of knowledge production? Is there a way to increase the process quality and visibility of gender research results through models of open access publishing?
The project was funded within the framework of the "Funding programme for the free flow of information in science - Open Access" of the Federal Ministry of Education and Research and supported by the German Gender Studies Association, which took over the responsibility for the project, after the Open Gender Platform ended in October 2020.
The website of the Open Gender Platform, which went online in September 2019, offers Open Access formats and tools such as an open database for reviewers and the Schlagwortindex GenderOpen, a keyword index for gender studies. By providing information on technologies, business models and quality assurance, editors and authors from gender studies are given sustainable support for the transformation to open scientific publishing.
Please visit Open Gender Platform at: https://opengenderplatform.de/


I recently finished making a few curb chains and box clasps.
Making chains is a long, tedious process but it is always very rewarding in the end.
It has been quite a while since I make a chain, because it is such a labor intensive process. Especially when you´re fabricating your own materials.
I am thinking of making a few more chains and playing around with some different clasps.
I always enjoy the challenge of making a box clasp or any other mechanical aspect in jewelery.
It is always satisfying to finish a piece, but when it incorporates some sort of mechanical piece and I manage to make it work just the way it should, there is an extra sense of satisfaction. .
I also have some ideas for a few pendants I am planning to make for these chains.
I am currently in the process of making the pendants for these chains so I will be back soon to share those with you.
these are beautiful! wonderful skill and the end result is an amazing piece! We love your blog!


Last year, after resurrecting the Local Heroes issue, BW selected a small group of individuals to honor. We selected an arts educator, a health care provider, an athlete, an environmentalist a pair of animal rescue advocates and all of Idaho's soldiers as a group. This year, we tried to be just as diverse in our selections. While we kept our eyes out all year long for worthy candidates, we also opened it up to nominations. Here, we present even more people who devote their lives to others. They give of themselves out of a simple desire to help, and not help themselves. They are passionate about improving our quality of life and protecting it. Many in this community are worthy of thanking; here are but a few.
Sent to Iraq before his 18th birthday, this 3rd Infantry soldier's story is best said in his mother's words.
Director of Social Services, Women and Children's Alliance offering safe havens in a unsafe world.
But Billy, why can't we marry?
"They Even Call It Programming"
If I could somehow prove that powerful water lobbyists were behind a plot to have everyone wearing clear, rubber Dehydration Awareness wrist bracelets, I'd be on to something big.
Top 7 County Slogans Other Than Canyon County's "Proud To Be 2C"
"Two photons collide in the lower left of the diagram producing an electron-positron pair. The electron flies off to the right, while the positron flies off to the left, where it meets another electron. There they mutually annihilate and create two photons ..."


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PRP: Price, Side Effects, And Recovery
25 December 2021 Posted by tamiqix5011904BusinessAdvertising????? ???
Baseball needs to transform itself to getting an 1 picture with no advertisements, which wouldn't be that hard to do if someone of authority would measure up to the pump and then prevent coddling players. Sad to say, the concept of gamers giving absolutely free autographs isn't expected anymore, since the players have elevated themselves above the fan. Maybe being height challenged caused my lack of curiosity about basketball, even till "March madness" consumes the country, then I'm excited even though I'm not sure why, but baseball equals summer as well as also the American past time. While the first college football game ever played probably a nearer resemblance to rugby than football it's been awarded the historical importance bestowed upon it in large part because this matchup matched two American colleges against one another in the very first documented competition of any sport specifically listed as being called "football. " The development of sport is far more the norm than the exception. I understand both of these suggestions won't totally reform the sport of baseball, as there are different issues of medication and other unsavory actions by owners and players, however it'd be a huge start. Which players are hanging out?
FUT Stadium The new FIFA 21 FUT Stadium allows you to pick the group 's cheering design, trophies, welcome music, etc.. The remarkable part is your stadium options get better and more advanced when your team improves and wins more in FUT. Sportstar lists India's best 10 chain wins in ODIs. Alas, whether I would like to admit it or not, there are negative issues associated with baseball which may affect the pleasure of watching the game. However, ????? ??? something he said afterward about social justice issues and professional athletes bands as true now. Today's sports' fan is derived from the area of technologies where speed is everything, and seeing a professional baseball game is similar to watching a movie on late night tv. The film is 1 hours , but the commercials accounts for another 2 hours, which makes watching the movie a three hour marathon.
A. Why would you have to step from the batters box and re-tighten his batting gloves after every pitch? The tailback (or running back) started horizontal and parallel to the line of scrimmage and has been careful to maintain a fantastic pitch relationship distance together with the QB. But you will have to put up with a fuel economy of 26.6mpg that falls under 20mpg around town, also servicing it each 9,000 miles to keep it in good health. Today, no longer a heavily guarded scecret, this traditional form of sports medicine has developed into a comprehensive, safe, and holistic kind of health care. Come experience our excellent patient care at Wake Orthopaedics by locating your nearest office and asking an appointment by filling out the form to the right. Set the ruler right in the center of your hand. The very first college football game happened so long ago that both schools actually went by different names than they do now.
The couple have two kids, Cetera, who played women's basketball at the University of North Carolina, and also Al who is enrolled at WCU and operates with the Catamount men's basketball staff. Pete played with two positions. Interestingly enough this particular game not just indicated the first intercollegiate American football match but additionally, it represented half of their very first college football season that was constituted of two teams that played each other two. Head coach Tom Arth said the sophomore is going to likely be "re-evaluated" following the season. The last outcomes of the college football season resulted in both Princeton and Rutgers each ending with 1 win and one loss as Rutgers won the first game (at home) and Princeton won the second (at home). It's very important to note that none of those uses have been proven to provide results.
Eddie Plank's pitching capabilities are often times overlooked in our hobby because of the legend of the T206 card. During those initial summers in Little League, Pete became famous because of his casting design. Throughout the summers every one of the buddies played touch football, baseball and basketball. Growing up a lot of Pete's friends also played sports. Pete's favourite sport was baseball. A sport such as basketball is an exception in it is extremely uncommon for such a short time to be cited when a match of such popularity has been created (December, 1891) and integrated in substantial part a comparable set of rules as those which can be employed now. His idea was to combine a wooden basket along with a basketball to make for a less injury likely match than American soccer. B. Does a pitcher should play with the rosin bag after every pitch, or stare in the catcher for 15 seconds to observe a signal which requires two minutes to flash, or rub up the ball between every pitch?
The inquiry is "Can you chase a set you have no hope of completing? " that I 'm thinking mainly about classic sets here but it really could use to modern ones also. I understood for myself when posting concerning the 1962 Topps baseball set. And there it was, the final card I had for my 1962 Topps collection construct. I've given it some thought as I build sets too. There are two boxing sets which I really digthe 1951 Ringside and that 1948 Leaf. Many collectors have chosen up foundation sets of current issues and also don 't bother with the inserts, strikes, parallels, etc.. Or they pick and choose what is important to them. Nowadays, online retailers will also be making it incredibly easy to purchase tires online and ????? ??? have them drop-shipped into a place of your choice when you're ready to have them installed. 73 Variations contained from the 208033(variations are added when a card is cataloged with a version ).
It arrived from eBay via one of my slew of lowball snipes ultimately hitting. The loser is the person who keeps the jack cups. Often it affects individuals who play golf (thus the title ) along with other sports that involve projecting. "Our goal is to play every sport possible. On that very first day that tickets go on the market it is likely to purchase tickets via telephone or online and I am often trying to buy them on the two fronts. The only consolation in a day of distress for Brazil following a game featuring genuinely abject protecting from Luiz Felipe Scolari's men was a goal from Oscar at the dying moments. My job was to cut vegetables, all day every day. The backs are amazing too. These are games that you 've got to win, especially once you've obtained the lead 1-0. We must begin shutting those groups (out).
By watching the fights on Friday nights with him I created an affinity for the sport which has waxed and waned throughout the years as. I love the game but the drama of gamers versus coaches, in-season transfer window madness and the general crapload of foolishness that swirls around soccer is really stupid. I've got the Baltimore players in the T206 collection and a few others. Here I'm thinking more along the lines of sets such as the '52 Topps, the legendary T206 series and others like these. It's mis-cut (no surprise within this set) and the rear includes a blob of ink/glue/carbon/gunk/stamping onto it. Liverpool travel to Tottenham Hotspur since Jurgen Klopp's side will be hoping to bounce back and keep their hopes of retaining the Premier League title alive. As I detailed here, the fourth Champions League berth is United's to reduce. Maybe a pair of Saint Louis Cardinals pub stools and a Chicago Cubs pub table will fit nicely near your billiard table as an accompaniment to your bar. I've thought attempting to complete the Ringside collection from time to time.
Past Schilling, there's Clemens (61.0percent ) and Bonds (60.7%), equally with allegations linked to performance-enhancing drugs as well as some unsavory off-field substances also. OKI've managed to place a card to the competition and find some things off my torso. Get to a winner's travel as regards soccer fixed matches now. Fantasy football leagues have changed the way by which we view soccer games. Since the times of their snake games, cellular apps have come a ways. I have a handful and despite the few SPs plus a challenging card or 2, the collection is easily within reach of a committed collector. The Rocky Graziano is merely impossible for the average (and above average!) collector. Dan Wilkenfeld knows this firsthand – 2 years ago he had been declined by his leading four-year college choices for his "C" common at The Jonathan Dayton High School in Springfield, New Jersey, limiting his choices.
The first time that you'll observe German Bundesliga gambling chances ahead of a new season will be when bookmakers go live with antepost betting markets also this can be a favorite route once it comes to landing some bets which may provide a customer some real curiosity about the football season from start to finish. Thus, our study was restricted to the high number of primary and secondary selected metrics introduced here, and unique metrics might have produced different results. You may be amazed by what you realize! It is not a terrible idea to have an adjustable loop since these are far easier to move. Upgraded September 2020: Thanks to depreciation and changing market demands, the costs of classic and used sports cars are continuously changing.
There are many interesting points while picking an internet sports gaming page. The exclusion criteria removed players who did not participate in at least 5 consecutive matches postconcussion and individuals who sustained a subsequent orthopaedic injury; thus, these results might not signify the postconcussion operation of all NHL players or athletes from different sports or in other levels. Even the Qatari delegation competed in the 2007 Arab Games held in Cairo (Egypt), and won 14 gold, 13 silver and 13 bronze medals. FIFA International Soccer was released July 1993 and moved football games into the 16 bit era, and also famously the participant could run away from the referee when being awarded a yellow card, however play would not resume until the Warriors caught him up , and this would result in a direct red card because of the episode. The International Table Tennis Federation (ITTF) scrapped all table tennis contests until the end of July.
The battle for the Stanley Cup is back on, and it is possible to be there to your puck drops with SLING. On the off probability that you're on the market to get a gambling frame, there are a few top-appraised sports gambling frameworks accessible on these websites also. These are sites which provide an evaluation to each gaming website determined by its presentation and consumer loyalty. No single group of innovative metrics has been decided to be the best, but we selected our main dependent variables to reflect varied aspects of hockey. The Corsi and Fenwick values are just two of the most commonly used hockey metrics and represent shooting-related details of the game. Friends & Family can observe online when it is impossible for them to attend a match. Therefore, understanding exactly what you're likely to invest, and spending it can prevent you from going too far with it. In the event that you are not satisfied with your gambling experience, or in case that your betting cash is dropped, then there's no chance you are going to return to this site once again.
Having a background of just over 100 years, table tennis has slowly come to be the seventh-largest sport on earth. AbstractTable tennis is one of the most well-known sports on the planet. You will need to make certain that the site lets you put down bets on a couple of unique sports also that it offers you an assortment of improvements, for instance, free bets, free soccer chances, or free football betting lines. Moving ahead, most individualized special situations in baseball (eg, face-offs, shoot-out performance) and soccer (broad receiver/defensive passing scenario performance) could be evaluated to conquer those methodologic limitations. The move to complex metrics past easy goals and assists is mostly credited as having originated with baseball statistician Bill James and continues to be embraced by the NHL and other sports.23,24 These innovative metrics are thought to supply a more thorough analysis of participant performance and ????? ?????, postheaven.net, might identify more subtle alterations not evident in broader measures (eg, goals) that may rely on variables outside the participant 's control. In February 2018, UEFA has chosen to maintain the 2016 format for Euro 2020. But, UEFA has utilized our work to alter the knockout bracket in order to minimize group advantage: it'll use Structure 6 for the knockout stage (see Table 5, Fig. 7, also posts 21.04 and 21.05 in UEFA Euro 2020 regulations (2018)), making Euro 2020 a more powerful tournament.
Factors per 60 minutes and SCP60 were selected as outcomes that quantify "success" normalized to involvement period, whereas PenD possibly represents aggressiveness. Struggling to discover postconcussion performance losses later return to involvement from NHL players suggests some of the following: (1) ongoing neurologic deficits at any level were not existing later return to play(2) subtle deficits exist but not at a level that affected functionality, (3) deficits exist however, the athletes' neurologic compensatory strategies were adequate to mitigate them, or (4) the varied advanced performance metrics used were not sensitive to any decrement. Our findings suggest that no meaningful ongoing performance shortages were clear in NHL players with concussions over the span of a season, whether assessed in the short, medium, or long term. Thus, the goal of our analysis was to evaluate NHL player functionality using complex hockey metrics more than brief – (5 games), medium- (10 matches ), and long term (remainder of this period ) seasonal operation. You can watch these football games on your tv.


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Clark Hill Attorney Joann Needleman Recognized for Pro Bono Work at City Hall Ceremony
PHILADELPHIA, PA – Joann Needleman, leader of Clark Hill's Consumer Financial Regulatory & Compliance Group in the firm's Philadelphia office, was recognized by the Court of Common Pleas of Philadelphia County, First Judicial District of Pennsylvania, for her extraordinary Pro Bono work.
Needleman is credited with helping the Credit Card Pilot Program get off the ground. The Program was initiated to create better consumer participation in debt collection cases filed with the Court. The idea was to devote specific days where volunteer lawyers would be available to assist pro se consumers who have been sued for unpaid accounts like credits cards, auto loans and consumer lines of credit. Creditors must come to court with some evidence that shows the creditor owns the debt along with a contract or last statement that shows activity on the account by the consumer and the balance owed. The consumer will have a lawyer to counsel them on that day. If the parties cannot work out a settlement, the case will be tried.
The First Judicial District recognizes the importance of performing Pro Bono work in order to ensure justice for the citizens of Philadelphia. Needleman was honored at a ceremony at City Hall on October 29, 2015 where she was added to the 2015 Pro Bono Roll of Honor.
Needleman is the immediate past President of the National Creditors Bar Association (NARCA) and also serves on the Consumer Financial Protection Bureau Consumer Advisory Board. She has extensive litigation experience in state and federal courts, successfully defending creditors against claims brought under the Fair Debt Collection Practices Act and Fair Credit Reporting Act as well as state statutes. Needleman provides counsel, consultation and litigation services to financial institutions, law firms and debt buyers throughout the country.
Clark Hill PLC is an entrepreneurial, full service law firm that provides business legal services, government & public affairs, and personal legal services to our clients throughout the country. With offices in Arizona, Delaware, Illinois, Michigan, New Jersey, Pennsylvania, Washington, D.C. and West Virginia, Clark Hill has more than 300 attorneys and professionals. For more information on our firm and our services, visit www.clarkhill.com.
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Health board nixes change to Colo. pot use
July 20, 2009 at 6:38 a.m.
DENVER—Colorado's state health board has rejected a move to limit medical marijuana suppliers to helping only five patients at a time, allowing dispensaries to continue to thrive in Colorado.
The board voted 6-3 Monday night to defeat the proposal by the state health department. The roughly 100 people still left in the hearing room after about 12 hours of testimony and deliberations applauded and yelled in support.
Board member Kindra Mulch of Burlington then tried to get the board to consider another limit, suggesting 50 patients instead of five, because she said Colorado voters never intended there to be large-scale businesses providing marijuana to patients. But after hearing from many of the 350 people who signed up to oppose the five-person limit, no other board members were willing to start negotiating another number.
The state's chief medical officer, Ned Calonge, said he didn't know if the department would try to propose another limit on how many patients could be served by a supplier. He had warned the board that the state's medical marijuana program would "continue to grow out of control" without more restrictive rules, and said he lacked the resources to keep up.
Opponents of the five-person limit argued the board didn't have a right to meddle in the constitutional amendment passed by voters in 2000. The amendment made Colorado one of 13 states that allow medical marijuana.
They also said the limit would make it harder to find legal supplies of the drug and make it harder for dispensaries to survive and continue offering a range of marijuana varieties to treat different diseases.
Dispensary owners and their employees were among the opponents. Other critics included a group of veterans who said marijuana helped them treat problems such as post-traumatic stress disorder, and a grandmother from the western Colorado town of Olathe who grows her own marijuana "like tomatoes" on her farm.
The grandmother, 68-year-old Berta Jameson, is proud that her marijuana, which she uses to treat her glaucoma and arthritis, is grown outside without special lights or chemicals. She said the state should oversee dispensaries to make sure their plants, pot cookies and teas are safe and healthy, rather than limiting suppliers to serving five people at a time.
But Calonge warned against spending more to regulate medical marijuana at a time when the state may have to make cuts to other public health programs because of the recession.
Calonge, police officers and prosecutors also said the current system is susceptible to fraud and causes confusion over who can legally grow marijuana.
The board did adopt another recommendation aimed at fighting fraud. Starting Aug. 30, all patients will have to get their signatures notarized on applications for the medical marijuana registry.
Under the law, patients with certain conditions, including HIV, muscle spasms and chronic pain, can use medical marijuana as long as they get a doctor's approval and register with the state. The law permits patients or their designated caregivers to grow up to six marijuana plants or possess two ounces of usable marijuana.
The law doesn't address dispensaries, businesses that have sprouted in Colorado to serve patients. Backers of the amendment say the dispensaries didn't exist when the law was passed.
Calonge said the amendment defines a caregiver as a person, and he didn't think a dispensary should be considered a caregiver under the law.
There are 9,112 people registered to use medical marijuana in Colorado, up 2,000 just in the last month. Ron Hyman, the state health department registrar who oversees the medical marijuana registry, predicted that at that rate, 15,000 people will be signed up by the end of the year. He credited the growth to the confidentiality of Colorado's registry and to the Obama administration's announcement that it would no longer raid medical marijuana facilities.
Two killed in crash in east Denver, police say
Denver weather: Frigid temps descend on Front Range as wind chills drop as low as -10 degrees


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Gault, Victor A.
Understanding Bioanalytical Chemistry: Principles and Applications
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"The title captures the ethos and content precisely. It brings basic chemistry into real life with examples that illustrate how chemical principals are inherent to bioanalytical procedures, making them accessible to readers with a background in life sciences." –Microbiology Today, July 2009
"… a good overview of the basic strategies to tackle the complexity of analysis in biological environments and provides some illustrative examples for a better understanding of the theoretical concepts… provides a fundamental introduction to the tools adopted by life and health scientists in the evolving and exciting new age of "omics" specifically applied to the diagnosis, treatment, cure and prevention of disease…" –Analytical and Bioanalytical Chemistry, October 2009
Although chemistry is core to the life and health sciences, it is often viewed as a challenging subject.
Conventional textbooks tend to present chemistry in a way that is not always easily accessible to students, particularly those coming from diverse educational backgrounds, who may not have formally studied chemistry before.
This prompted the authors to write this particular textbook, taking a new, fresh and innovative approach to teaching and learning of chemistry, focusing on bioanalysis to set knowledge in context. This textbook is primarily targeted to undergraduate life and health science students, but may be a useful resource for practising scientists in a range of disciplines.
In this textbook the authors have covered basic principles, terminology and core technologies, which include key modern experimental techniques and equipment used to analyse important biomolecules in diagnostic, industrial and research settings.
Written by two authors with a wealth of experience in teaching, research and academic enterprise, this textbook represents an invaluable tool for students and instructors across the diverse range of biological and health science courses.
Innovative, stand alone teaching and learning resource to enhance delivery of undergraduate chemistry provision to life and health scientists.
Develops student knowledge and understanding of core concepts with reference to relevant, real-life, examples.
Clearly written and user-friendly, with numerous full colour illustrations, annotated images, diagrams and tables to enhance learning.
Incorporates a modern approach to teaching and learning to motivate the reader and encourage student-centred learning.
Dr Victor Gault has been named recipient of the Rising Star Award 2009 by the internationally acclaimed European Association for the Study of Diabetes (EASD).
Keywords: life; although; core; chemistry; challenging subject; conventional; tend; present; accessible; way; textbooks; diverse; particularly; educational; authors; particular textbook; new; approach; context; knowledge; bioanalysis, Bioanalytical Chemistry, Biochemistry (Chemical Biology), Bioanalytical Chemistry, Biochemistry (Chemical Biology)
McClenaghan, Neville H.
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Gault, Victor
Biomolecular and Bioanalytical Techniques: Theory, Methodology and Applications
Ramesh, Vasudevan
Modern Biophysical Chemistry: Detection and Analysis of Biomolecules
Walla, Peter Jomo
Basics of Analytical Chemistry and Chemical Equilibria
Tissue, Brian M.
Essentials of Chemical Biology: Structure and Dynamics of Biological Macromolecules
Miller, Andrew D.
Bioanalytical Chemistry
Mikkelsen, Susan R.
Understanding Physics
Mansfield, Michael M.
Bioinorganic Chemistry: A Short Course
Roat-Malone, Rosette M.
Electron Flow in Organic Chemistry: A Decision-Based Guide to Organic Mechanisms
Scudder, Paul H.
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SAE-AISI 6150 steel is an alloy steel formulated for primary forming into wrought products. 6150 is the designation in both the SAE and AISI systems for this material.
51CrV4 alloy structure steel equivalent material also can be called as alloy structural steel. Alloy steel means this kind of grade contains some special alloy composition. Alloy steel plate application is very wide, as : Machine, pressure vessel, construction and so on .


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7 Fun Ways To Play A Sports Game Online
Fun and Games203 views
Sports games are one of the most popular genres in video games. From casual fans to e-sports enthusiasts, everyone loves a good game of basketball, soccer, hockey or any other sport you can think of. To make things even better, many video games in this genre let users play against each other over the internet with ease. Whether you're looking for some friendly competition with friends and family or want to challenge a few virtual players from all over the world – here are some fun tips that can help you get started.
When you're looking for people to play sports games with, you'll find that there's a huge community of sports gamers on social networks like Facebook, Reddit and Twitter. You can also search for sports gaming communities on your favorite forum or website. While it's not always possible to find a community of players who perfectly match your skill level, it's a good place to start. You can also search for popular sports gaming competitions or leagues, which not only let you find others to play with but can also offer you a chance to compete with the best players in the world.
Watch live streams
If you're interested in playing a particular sport but don't have a team to play against or a league to join, you can watch live streams of top players instead. Many video game channels on YouTube, Twitch and other sites host videos of sports gaming tournaments and leagues, making it easy to find content that you can watch online. With so many online sports games available, it's easy to find something you can watch. And if you want to find even more streams, try searching for keywords like "NBA live streams" or "MLB streams" to find a mix of favorites, popular tournaments and anything new as it happens.
Almost all sports games like Agen Bola let you play for free with in-app purchases or in-game currency. However, many games also let you play for free with no ads or with fewer in-app purchases than others. This can make it easy to find a sports game you can play for free, even if you don't have money to spend on it.
Buy virtual currency
Many sports games also let you buy virtual currency with real money to speed up game-play or unlock rare items in the store. This can be helpful for users who want to play all the time but don't have time to play every day, let alone save up a large amount of time to play for hours at a time. One way to find out if a game offers virtual currency is to look up its App Store or Google Play Store listing. If you can't find this information, you can also contact the app's developer.
Take part in fantasy sports games
Online sports games also let you play fantasy sports games with real friends and/or other gamers online. You can pick a fantasy league with other users and compete against other teams to earn rewards, points and prizes as you go. You can also find fantasy sports games on community sites like Reddit and create your own league with others from different games. It's easy to find others to play fantasy sports games with, whether you're doing it with friends, family or complete strangers online.
Find online tournaments and leagues
To find tournaments and leagues for your favorite sports games, search for things like "online cricket leagues" or "online soccer leagues" on your favorite search engine. To quickly find the best results, include the game's name or keywords like "best Madden NFL leagues" or "best League of Legends tournaments." These tournaments and leagues can be a great way to practice and improve your skills, find a team to join or even compete in a fun contest with others. Many of these games also let you play for free, so you don't have to worry about missing out on anything if you don't have time to participate in leagues.
Play eSports online
Many sports games also let you play eSports online, which can lead to many hours of fun on your own or with friends. This can be helpful for users who want to practice on their own or challenge others from around the world to see who's the best. Some games also let you spectate other players' games, creating a fun way to follow your favorite players and teams. If you're interested in competing, you can just start playing and hope to be noticed by the competition. Some games also let you find people to play against, making it easier to find friends or challengers to compete against.
Sports games are one of the most popular genres in video games. Whether you want to play casually with friends or challenge a few online players from around the world, these tips can help you get started. When you're looking for people to play sports games with, you'll find that there's a huge community of sports gamers on social networks like Facebook, Reddit and Twitter. If you're interested in playing a particular sport but don't have a team to play against or a league to join, you can watch live streams of top players instead. Many games also let you buy virtual currency to speed up game-play or unlock rare items in the store. This can be helpful for users who want to play all the time but don't have time to play every day, let alone save up a large amount of time to play for hours at a time. One way to find out if a game offers virtual currency is to look up its App Store or Google Play Store listing. If you can't find this information, you can also contact the app's developer. Sports games are one of the most popular genres in video games. Whether you want to play casually with friends or challenge a few online players from around the world, these tips can help you get started.
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Турко Йосип Михайлович — радянський партійний діяч.
 Лівія Турко — італійський політик.
 Марті Турко — канадський хокеїст, грав на позиції воротаря за збірну команду Канади.
 Турко Мирослав Пилипович — польський і радянський український футболіст, нападник.
 Пейдж Турко — американська акторка.

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Fighting COVID-19: Using ultraviolet light to decontaminate CT scanners
Dec 09, 2020Fighting COVID-19: Using ultraviolet light to decontaminate CT scanners
Categorised COVID-19, Medical Imaging
By Sarah Tarney and Vanessa Wasta
In an effort to streamline medical imaging workflow, researchers at Johns Hopkins are testing the use of UV light to disinfect CT scanners within a matter of minutes—an especially important goal amid the COVID-19 pandemic.
The CT scanner is a vital tool for imaging lung disease, but manually cleaning it takes around 30 minutes, limiting its use during periods of high patient volumes. Jeffrey Siewerdsen, John C. Malone Professor of Biomedical Engineering at Johns Hopkins, and Mahadevappa Mahesh, professor of radiology and radiological science in the Johns Hopkins School of Medicine, have partnered to speed up and improve this crucial decontamination process.
In a paper published in the Journal of Applied Clinical Medical Physics, Siewerdsen and Mahesh investigate the feasibility and practicality of using ultraviolet (UV-C) irradiation to decontaminate the scanner's inner bore—a cramped space that is exposed to exhaled particles from patients and is difficult to reach by manually wiping it down.
The researchers found that a UV-C lamp attached to the scanner bed is able to wipe out 99.9999% of SARS-CoV-2 virus particles in about five minutes. The UV-C rays used in this study are different from UV-A rays and must be used with caution to avoid damage to one's eyes or skin.
Coverage of how the COVID-19 pandemic is affecting operations at JHU and how Hopkins experts and scientists are responding to the outbreak
"The role of CT imaging for detection of COVID-19 became a very important question in the early stages of the outbreak, and a major challenge was the manual wipe-down procedure between patients," said Mahesh. "Manual wipe-down presents a slow workflow with at least a half-hour between patients, and carries additional occupational exposure to staff."
Siewerdsen and Mahesh concluded that use of UV-C irradiation could augment manual wipe-down procedures, improve safety for CT technologists and housekeeping staff, and could potentially reduce turnover time between scanning sessions.
"Early in the Hopkins COVID-19 response, colleagues from BME, Radiology, and Radiation Oncology recognized the potential of ultraviolet light decontamination, and a Surgineering team even looked at how UV-C could be used to decontaminate N95 masks," said Siewerdsen. "The studies reported in this paper were conducted in collaboration between BME and Radiology medical physics, and we were excited to see that a simple UV-C lamp placed inside the CT scanner bore delivered greater than 6-log kill in just a few minutes."
The researchers also note that there may be crevices in the CT scanner that are not reachable with the UV light. If this procedure proves useful, the process could be used in addition to the manual wipe-down of CT scanners, and would be applicable to many health care facilities around the globe.
Editor's note: Exposure to UV-C light could harm health and should not be used without proper training and safety precautions.
This article originally appeared on The HUB >>
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In the New Year, many of us are focused on making dietary and lifestyle changes to lose weight and enhance our overall health. Unfortunately, whether you're trying to eat less, exercise more or make better food choices, it can be difficult to change. It seems that bad habits creep up without notice and good habits take forever to develop.
Speaking of new behaviors, just how long does it take to form a new habit? A common myth is that it takes 21 days. But, in reality, the amount of time can vary depending on the behavior you're trying to modify.
Getting yourself to drink a glass of water instead of a soda each day will probably take far less effort than forcing yourself to workout at the gym at least two nights a week.
As a first step in making positive change, I recommend reading the book, The Slight Edge, by Jeff Olson. The book is about how the small changes you make today can have a huge impact down the road. These small, seemingly inconsequential behaviors, compounded over time, lead to measurable results.
For example, replacing potato chips with an apple for an afternoon snack, contributes to a small calorie deficit each day. However, over time, these calories add up to weight loss. As the author points out, these incremental steps are easy to do. Yet, they are easy not to do. Early in the process, making small changes in your behavior is often uncomfortable. But, by taking responsibility for your health and being disciplined over time, you will reach your weight loss goal.
Not sure what changes you should make to lose a few pounds? Below you'll find 21 dietary and lifestyle tips to help you get started. Try them all or experiment with just a few. Whatever you select, stick with them at least month so that you can start to develop a new habit.
Most dieters underestimate the number of calories they consume. Using a tracking program helps you track calories and identify areas where you need to cut back. A wide range of tracking programs are available on the internet and many are free. See our review of the top 10 weight tracking sites.
Whether you walk with a friend or lift weights with a trainer, both relationships force you to workout. Need a nudge or encouragement? Most tracking sites like SparkPeople offer online communities which provide support and answers to your weight loss questions.
You've worked a long day, its 8:00PM, and you're tired and hungry. There's nothing in the fridge so you grab takeout on the way home. This is a recipe for diet disaster. Planning and purchasing the items needed for the upcoming week's healthy meals ensures your success. This approach requires more preparation, but the benefit is that you'll stay on track.
When shopping at the supermarket, stay away from the inside aisles, where packaged and processed foods are located. These heavily marketed foods are typically higher in calories, trans-fats, sugar and sodium. Instead, shop the perimeter of the store where meat, dairy, fruits and vegetables are featured. When selecting fruits and vegetables, select those that are in-season. In January, citrus fruits like oranges and grapefruit are at their peak. For recipe ideas, use the search function on our site to find information on a specific fruit or vegetable.
As more women juggle work and child care, less time is available to prepare meals. In the process, many young adults have grown up with limited cooking skills. Preparing meals at home not only saves money, but helps you to better control portion size and the amount of calories, fat, sugar and sodium. Sites like Cooking Light offer a wide range of healthy recipes that are easy to prepare.
Learning to make soups offers many benefits including saving money, time and calories. If you make a batch on a Sunday, then you can eat soup during the week for lunch. Soups also freeze well. Broth based soups made with beans and vegetables help fill you up but are lower in calories and fat than cream based soups. Most store bought soups are loaded in sodium. By making them yourself using a low-sodium broth, you can keep the sodium content at a reasonable level. Don't know how to make soups? Refer to this great article written by Mark Bitten at the New York Times. Also, refer to our article, "Soup's On: A Healthy Start to the New Year," which provides 12 healthy, easy and delicious soup recipes.
Protein plays an important role in a healthy diet. However, the type of protein you eat can impact your cardiovascular health. When compared with vegetable proteins (beans & peas), animal proteins, especially red meat, contain a large proportion of saturated fat. By going meatless once a week, you may reduce your risk of chronic preventable conditions like cancer, cardiovascular disease, diabetes and obesity. It can also help reduce your carbon footprint and save precious resources like fresh water and fossil fuel. Meatless Monday is a non-profit initiative of The Monday Campaigns, in association with the Johns Hopkins' Bloomberg School of Public Health. For more information and recipe ideas visit their website.
Compared with 50 years ago, today's dinner ware is much larger, encouraging diners to consume too many calories. To keep portions in control, use a salad plate for dinner and smaller bowls for salad. When treating yourself to dessert, use a nappy dish instead of a large bowl (used in restaurants for side veggies). Use a salad fork instead of a dinner fork for meals; use a teaspoon instead of a large soup spoon for soups, yogurt, oatmeal, etc.
If you think that you can kick start your weight loss program by skipping breakfast, consider this: 78 percent of successful dieters from the National Weight Control Registry regularly ate breakfast. Breakfast provides nourishment after a fasting period. By skipping, you increase the odds of overeating at your next meal or making poor choices because you're so ravished. Bottomline? Eating breakfast is part of a healthy weight loss plan.
Most of us fall considerably short of the recommended daily target for fiber (25 grams for women and 38 grams for men). The World Health Organization has identified fiber as the only dietary ingredient with "convincing evidence" showing a protective effect against weight gain and obesity. That's because fiber-rich foods take longer to digest and result in an increased feeling of fullness and satiety. Certain fruits (oranges, grapefruits, pears, prunes) and vegetables (Brussels sprouts, carrots, broccoli) are high in fiber along with whole grains (barley, oatmeal, oatbran) beans, peas, flax seeds and nuts. Add high-fiber foods to your diet to keep you feeling full longer.
Adding a little protein to each meal is beneficial as this macronutrient is more satiating than carbs. Healthy protein sources means a combination of plant-based foods like legumes and nuts and a modest amount of poultry, fish and dairy. You should limit red meat consumption as even lean cuts are high in unhealthy fats. Replacing red meat with poultry is better; replacing it with fish or nuts is even better. When eating meats, aim for a portion about the size of a deck of cards.
Simple carbohydrates are those foods that cause a rapid rise in blood sugar and include sugary beverages like soda along with bread, pasta, cereals, desserts and candy. These foods have a high Glycemic Index. Slow carbs include most vegetables and many fruits. By virtue of their fiber content, these foods cause a much slower rise in blood sugar. Substituting simple carbohydrates with slow carbs will not only save you calories but help to maintain your energy level.
Instead of having cereal, a bagel or muffin for breakfast, eat fruit with yogurt or oatmeal. For lunch, instead of a ordering a sandwich, opt for a salad with lean protein. For dinner, enjoy grilled chicken or fish instead of pizza or pasta. For a side-dish, choose two vegetables instead of a potato, rice or pasta. For dessert, treat yourself to a bowl of fresh berries instead of cookies or cake.
Dairy products include milk, butter, cheese, sour cream, yogurt and ice-cream. These foods are often perceived as healthy because they are a good source of calcium and other nutrients. But, dairy products also contain a lot of fat, which increases their calorie content. More importantly, the kind is saturated; a fat which promotes cardiovascular disease. While low-fat versions are better than their full-fat counterparts, be aware that the percent fat is based on weight. Example, 2% milk is two percent fat by weight. A serving contains 45 calories from fat or 37.5%! Try non-fat, plain Greek yogurt and add fresh fruit to sweeten the taste. Lighten your coffee with low-fat milk instead of cream.
The #1 source of simple carbs is sugary beverages including soda, energy, sports and fruit drinks. Are you into coffee drinks? If so, that afternoon Grande Frappuccino from Starbucks will set you back over 400 calories. That's equivalent to a meal! The best option is to drink water. Don't like water? Then, try a sparkling water with lemon or lime flavoring. If you drink tea or coffee, limit the amount of milk and sugar you add.
A successful weight-loss program doesn't mean that you always have to feel hungry. Snacking can aid weight loss if the right choices are made and snacking doesn't occur too close to a meal. Unhealthy snacks include chips, cookies, candy bars, and granola bars. Healthy snacks are foods that can help you feel full without adding too many calories. An ideal snack includes a little protein, complex carbs or fiber and some unsaturated fat. Examples include peanut butter and celery; baby carrots with hummus; an apple and a handful of walnuts; non-fat, plain Greek yogurt with fruit. Non-starchy vegetables, fresh fruits, whole grain crackers and non-calorie beverages make excellent snack choices. The goal is to keep the snack around 100 calories per serving.
If it's the holidays or a special event and the food is fabulous, then by all means have another small serving. Just don't get into the habit of having seconds every night or cleaning up the dishes by eating the leftovers in the pan. Serve yourself a reasonable portion and slowly savor each bite. To avoid temptation, store leftovers right away before you sit down and eat.
When dining out, it's virtually impossible to order reasonable sized portions. Ways to get around this include sharing with a friend or spouse. This not only cuts the calories in half but the bill too. If this is not an option, while the waiter is at the table, cut the portion in half and have him/her put into a doggie bag. If your waiter delivers bread or chips & salsa, politely ask him to take it far away. Request all dressings and sauces on the side.
It's great to adhere to a disciplined program of healthy eating. But, as my brother says, "you can't live like a monk" either. You have to reward yourself every so often. For me, it's a piece of Ghirardelli dark chocolate each night. Each chocolate is individually wrapped and contains just 55 calories which helps to limit the damages. For you, it might be salty chips or a slice of pizza. Whatever the food, be sure to treat yourself every so often but don't turn the practice into a bad habit.
Whether you enjoy a glass of wine, a beer or a cocktail, the calories in these alcoholic beverages can add up quickly. Mixed drinks like margaritas are even worse. I was surprised to learn that a 5 oz. glass of wine (which is a very small glass), contains about 120 calories. Keep in mind that more than one drink a day is not recommended for women. Plus, the more alcohol you drink, the more likely you'll abandon your healthy lifestyle altogether.
I have a bad habit of eating really fast which I picked up during college when I waited tables. I also don't like my food cold, so eating fast solves that problem. Studies have shown that we're apt to eat less food when we chew each bite more slowly. This gives the brain time to catch up with the stomach and register that we're full. In these hectic times, try to take the time to sit down and savor each meal. For dinner, turn off the distractions; set a nice table, use cloth napkins and the candles.
What's My Ideal Healthy Body Weight?