Gamrie Brae Cottage is a semi-detached cottage, set back from the sea, in the village of Gardenstown, just eight miles from Banff. The cottage sleeps five people and has one double bedroom and one twin bedroom with additional stacker bed, along with a family bathroom. Also in the cottage is a kitchen and a sitting/dining room with woodburning stove. Outside is roadside parking and a private garden with patio and furniture. Situated in the port village of Gardenstown, Gamrie Brae Cottage is a lovely base all year round.
With sea views over Boyndie Bay this is a cosy semi-detached holiday property set at the end of a cul de sac, yet within easy reach of Banff's good facilities. The patio doors in the living room and the picture windows in the main bedroom make this a stunning location, and the private sitting-out area looks onto a coastal path alongside the property. Guided tours are available, where you can take in the architectural highlights.
This simply stunning house is in the village of Ellon and occupies a lovely well maintained garden area extending to an acre and has fabulous far reaching views across the lovely Aberdeenshire countryside and over to the famous hills of Bennachie. The property sleeps ten people in five bedrooms, one king size double with dressing room and en-suite shower, basin and WC, one double, one ground floor double with en-suite shower, basin and WC, one twin and one ground floor twin.
Seabreeze is a lovely terraced cottage located in the village of Inverboyndie, one mile from Banff, Scotland and can sleep four people in two bedrooms, one king-size double and one twin bedroom located on the first floor along with a shower room. The ground floor comprises a smart open plan living area with kitchen, dining area and sitting area, as well as a cloakroom. Outside there is off road parking for three cars and a small front gravelled patio with bench.
After a day out exploring the dramatic coastline of Aberdeenshire and Moray, come back to this lovely, detached holiday home in the historic fishing village of Inverallochy. A former fisherman's cottage, it is stylishly furnished with contemporary décor in soothing tones, with a spacious kitchen leading to an enclosed garden area at the front of the house and private parking.
24 Waters Edge is a wonderful apartment resting in the town of Banff in Aberdeenshire. Hosting two bedrooms; a double and a twin, along with a shower room, this property can sleep up to four people. Inside you will also find an open plan sitting, kitchen and dining area with breakfast bar. To the outside is off road parking for one car. Located in a lovely area with beautiful views, 24 Waters Edge is a pleasant apartment in a scenic part of Scotland.
Cairness Lodge is a former gatehouse set two and a half miles from St Combs in Aberdeenshire. It has a double bedroom, as well as a bathroom and a shower room, the property is able to sleep two guests. Internally, it also offers an open-plan living area containing a kitchen, a dining area and a sitting area with an open fire. On the outside you will fine plenty of off-road parking along with lockable storage, a lawn and a gravelled area with furniture.
Step inside this delightful, detached cottage and let your holiday begin. Brankies Holiday Cottage is set in peaceful countryside, adjacent to the owners' home, yet less than a mile from the beautiful village of Sandend. It is located just 3 miles from both Cullen and Portsoy, making it a wonderful base for touring this beautiful coastline. Renovated in a contemporary style with wooden floors, open plan living room and kitchen, the cottage is bright and light, with high ceilings.
Mill of Nethermill Holidays is located in a secluded bay on the beautiful Banffshire coast, North East Scotland, and ideally situated near the well known village of Pennan, home of the Pennan Inn and C-listed Phone box made famous for it's 1980's movie Local Hero. Come watch the waves crash on the beach, or search for dolphins and seals in Nethermill Bay. Come explore the boot-leggers caves, or just relax to the sounds of the Tore burn that flows next to the old mill. Mill of Nethermill Holidays can comfortably accommodate from 1 to 16 guests in our four self-catering holiday cottages. Whether you are a couple looking to escape to a romantic hideaway or a wedding group wishing to stay in one location, Mill of Nethermill Holidays will be your destination of choice.
If you like being close to the sea, you will love this delightful holiday home, just a few hundred yards from the expansive bay at Inverboyndie. Offering fine sea views from the living room, this terraced, mews-style property is just a short walk to the seafront. Stylishly furnished, with a light and airy open plan living space, it is a perfect base for a really relaxing break.
Auchnahaird is a lovely detached cottage situated in the village of Whitehills just three miles from Banff in Scotland. The cottage has sea views from each room and can sleep six people in one king-size double bedroom, one double and one twin as well as a family bathroom. Also in the cottage is a kitchen with dining area and a sitting room. Outside is roadside parking for two cars and a patio with furniture.
The epitome of bucolic bliss, this lovely, detached cottage is nevertheless only a few hundred yards from the pretty waterfront in the delightful village of Portsoy. The warm stone-clad walls and delightfully mature garden, with its sensory area and fruit trees surrounding the house, give a sense of country living, yet it is an easy walk down to the harbour through the winding streets. The scenery opens up to reveal the ever-changing sea and the bustling activities of this harbour, which makes an appearance in the 2016 film 'Whisky Galore'.
Winklers Cottage is a wonderful, terraced cottaged located in the village of Gardenstown, Aberdeenshire in Scotland and benefits from its tranquil area. The cottage has one double bedroom, a ground floor shower room with shower, basin and WC, a kitchen with dining area, as well as a first floor sitting room with sofa bed and woodburner. Outside there is roadside parking for one car. The cottage also has a TV with Freeview and WiFi.
Sgairbh Chladach is Scottish Gaelic and means Cormorants Coast. Aptly named because of the abundance of bird and marine life in the area, this charming, detached, traditional fisherman's cottage has been lovingly furnished to provide a very comfortable holiday home, and is literally a few yards from the sea. With gas central heating throughout, it is a very cosy cottage whatever the weather and time of year.
This delightful, Grade B listed, holiday cottage is set in 8-acre grounds near the historic ruin of Glassaugh House, ancestral home to the Abercrombie, Duff and Ogilvy families. Attached to the owner's home, it is sympathetically furnished with extensive lawns, where guests may spot the deer which pass through the grounds. Close by is the fairytale conservation village of Fordyce, where preserved cottages cluster round the ancient church and castle. Visit Sandend and enjoy freshly caught fish or stroll along the sandy bay. Tour Moray, Aberdeen and Inverness.
Ellie-Ann Cottage is a welcoming cottage in the seaside village of Gardenstown on the Moray Firth. The cottage has some lovely sea views, a double and a twin room, a well-equipped kitchen with breakfast area, and a sitting room. Outside is a seated terrace area with bench and sea views, up a set of steep stairs, and parking can be found on the roads around the cottage or in free car parks.
Very conveniently situated near to the Marine Aquarium in the fishing port of Macduff, this first floor apartment enjoys panoramic views over the sea and townscape from all rooms. Comfortably furnished throughout with care, it is a great base for couples or families to come back to after a day out exploring. The Marine Aquarium is worth a visit for all the family, while the numerous walks and cycle paths following coastal routes along the cliffs offer an alternative view of the surrounding area.
Just yards from the seashore in the quaint fishing village of Cairnbulg, this fully renovated, detached fisherman's cottage is a haven of relaxation. The rooms are decorated in a calming style with comfortable bedrooms and an attractive open plan living space which looks over the enclosed courtyard to the front of the cottage.
This lovely terraced cottage is in a superb elevated position in the village of Gardenstown with beautiful uninterrupted views from the open plan living space over the sea below and beyond. This is a very comfortable, bright property, combining stylish contemporary furnishings with sublime views. French doors from the living area allow access to the enclosed garden to the rear, which makes a wonderful place to relax and experience one of the stunning sunsets with the sea below.
25 Crovie Village is a detached fisherman's cottage in the village of Crovie. The cottage sleeps five people in two double bedrooms. There is a shower room on the ground floor and a bathroom on the first floor. Completing the accommodation is a kitchen with a dining area and a sitting room with an inset single bed and a woodburning stove. Outside there is a patio to the front and a garden to the rear, a stream runs through on each side.
Jade Cottage is a detached cottage situated in the village of Macduff near Banff. Hosting one twin bedroom and a shower room, this property can sleep up to two people. Inside you will also find an open plan sitting, kitchen and dining area. To the outside is off road parking for two cars and an enclosed gravelled garden to the rear with furniture. Resting in a scenic location and close to memorable attractions, Jade Cottage is a cosy yet refreshing getaway in a lovely part of Scotland.
2A Meredith Mews is an end-terrace cottage resting within the town of Banff. Inside, you will find one double bedroom and a shower room, complete with a walk-in shower, basin and WC. Additional rooms include a sitting room/dining room and a well-appointed kitchen. Guests have access to off-road parking and a small sitting area to the front of the property. 2A Meredith Mews is a delightful retreat for a family getaway to Scotland.
St Magnus Haven is a traditional white-washed fisherman's cottage in the small village of Pennan in Aberdeenshire. It has a family bathroom and one double bedroom that can sleep two people. Also in the property there is a galley kitchen, sitting room and a cosy sun room. This sun room leads out to an enclosed patio garden. St Magnus Haven is a charming bolthole and the ideal location for couples wanting to get away to the tranquil peace and quiet of Scotland's North-facing coast.
This detached barn conversion, adjacent to the owner's home, is located just outside the lovely conservation village of Fordyce, 1½ miles from the Moray coast. A magical place, the village is a warren of narrow streets and beautiful houses still following a medieval plan, and all wrapped around a magnificent centrepiece, Fordyce Castle, simply sitting on a bend in the village street.
These two very comfortable semi-detached holiday cottages (26817 and 26818) occupy a stunning elevated position on a mixed working farm on the headland just outside the beautiful village of Pennan. Both properties boast fantastic sea views; Mill Shore Cottage has a cosy living room which features windows on two sides allowing uninterrupted viewing of Mill Shore below - a secluded shingle beach with sandy shallows beyond, offering a unique perspective on the abundant marine life - seals can be spotted easily in the bay, whilst further out whales and dolphins are often sighted.
Delgatie Castle sits peacefully amid fields and forests, on a large country estate. It has a long and chequered history, dating back from 1050 and was once home to the late Captain Hay - a feudal baron. Now open to the public, the castle provides a wealth of interest for visitors, plus the opportunity to sample delicious home baking in the cosy tea room.
This charming, 19th century, semi-detached cottage is peacefully situated on a quiet lane at the edge of the coastal village of St Cyrus, 30 miles south of Aberdeen with international airport. The completely natural garden provides a haven for local wildlife, birds and plants and backs onto open farmland at the rear. The holiday cottage retains many quaint features giving it a unique character and a welcoming atmosphere.
This stylish and contemporary upside down holiday apartment, adjacent to the owner's home, benefits from extensive views over the harbour and out to sea. Ideally placed for touring the north east coast, there are numerous little villages to explore, each with its own charm. Macduff and neighbouring Banff straddle the River Deveron, with a beautiful and historic seven arched bridge providing the road access between the towns. Both have great shops, restaurants and attractions. Nearby golf courses include Duff House Royal in Banff and Royal Tarlair.
This cosy holiday cottage sits within the fishing village of Whitehills, on the Moray Firth, famous for its small fishing boats, dolphin colony and boating marina. Just a short stroll from the harbour, visitors can buy locally caught fish. Whitehalls is within an Area of Outstanding Natural Beauty, with its imposing cliffs of Troup Head in the east and the RSPB nature reserve to the sands of Banff Links. Inland follow the River Deveron through woodland to the historic Bridge of Alvah or visit Duff House in Banff.
This lovely, detached holiday cottage is infused with the character of this delightful conservation village, strung out along the base of the rugged cliffs at Crovie. Formerly a fishermans cottage, the rooms are tastefully furnished in a traditional style. Situated almost at the end of the village, it has a private, secluded feel with spectacular views out to sea and the headlands beyond from the rear garden, may reward you with glimpses of dolphins and other marine life, ever present in the area.
This charming 18th century listed mill has been converted and renovated by its architect owner and featured in 'Traditional Homes' magazine. The mill is in a large private garden accessed by a quiet country lane. The many interests of the Moray Firth include, the sandy beaches, picturesque fishing villages of the Moray and Buchan coastline. There are many historic castles and gardens to visit from the spectacular ruined Findlater Castle to Duff House in Banff.
This unusual holiday property has been imaginatively converted from the local bank to extremely good effect. It features a wonderful spiral staircase which ascends from the bright, airy living room to the master bedroom. Set in the heart of the quiet traditional fishing village of Whitehills, visitors can easily walk down to the quaint harbour and marina, where locally caught fish can be bought.
This cosy, former detached fisherman's cottage is situated in a marvellous setting right on the seafront. Typical of the village, the cottage sits gable end to the sea, a testament to Crovie's rugged past, built to withstand the winter storms that can occur here. Crovie is built on a narrow ledge with the sea just yards from the door, and in the summer it is lovely to sit and look out for the marine life which passes through the area, from dolphins to seals and birds.
Pew with a view.is situated in the hamlet of Pitullie in the North east coast of Scotland. The cottage is a renovated fisherman s cottage dating back to the 1600 s and sits 5 metres from the Sea. It has direct access to a boat ramp which leads into a small harbour allowing easy access for boats.kayaks.Jet Skis and divers. This site is frequented by diving clubs around North East Scotland and is known as one of the best diving sites in the area.
This gorgeous cottage, with strong Indian influence, offers something different in this quaint conservation village. Beautiful throws and fabrics adorn the cabin bed in the living room which also acts as a sofa. A lovely enclosed decking area and small steep garden at the rear, which is accessed via a small door from bedroom, is a lovely spot to soak up the sun. A small pet dog (no bigger than a labrador) is also welcome to come and share your holiday.
Situated down a quiet lane in the delightful coastal village of Portsoy, this lovely period, detached house has been refurbished to a high standard. The property also benefits from an enclosed walled garden to the rear which is perfect for enjoying a barbecue in the evenings. Portsoy, which is host to a popular boat festival in the summer, is ideally placed for exploring the rugged and varied coastline of the Moray Firth.


text:
Q: Unit test for a header created inside controller In my Spring Boot application, I'm adding a header inside my controller:
@RequestMapping(value = "/people", method = RequestMethod.GET)
public ResponseEntity<List<Person>> systems(Pageable pageable) {
    Page people = peopleService.getPeopleSystems(pageable);
    HttpHeaders headers = new HttpHeaders();
    headers.add("CustomHeader1", String.valueOf(people.getTotalElements()));
    headers.add("CustomHeader2", String.valueOf(people.getSize()));
    return new ResponseEntity<List<People>>(people.getContent(), headers, HttpStatus.OK);
}

The header contains the quantity of people which is obtained inside controller.
The code works as expected, but isn't testable.
The test class roughly could be like this:
       @Test
public void test_header() throws Exception {

    PeopleService pepleService = mock(PeopleService.class);
    Pageable pageable = mock(Pageable.class);
    Page<Person> page = mock(Page.class);

    when(pepleService.getPeopleSystems(pageable)).thenReturn(page);
    when(page.getTotalElements()).thenReturn((long) 2000);
    when(page.getSize()).thenReturn(10);

    mockMvc.perform(get("/people")
            .accept(MediaType.APPLICATION_JSON)
            .contentType(MediaType.APPLICATION_JSON))
            .andExpect(header().stringValues("CustomHeader1"));
}

The test fails at line
headers.add("CustomHeader1", String.valueOf(people.getTotalElements()));

with NPE exception.
So my question is how to make my controller testable, or how to refactor the code to get rid of creating the new HttpHeaders() inside my method.
Any help would be apreciated.

A: Turned out that all what I needed was to indicate that the class was instance of Pagable.class. Here is the working test:
   Page<Person> page = new PageImpl<>(new ArrayList<>());
   when(pepleService.getPeopleSystems(any(Pageable.class))).thenReturn(page);
   mockMvc.perform(get("/people")
            .accept(MediaType.APPLICATION_JSON)
            .contentType(MediaType.APPLICATION_JSON))
            .andExpect(header().string("CustomHeader1", "2000"));

A: *

*You need to mock peopleService and then mock method peopleService.getPeopleSystems(pageable) to return mock of Page.
Then you need to mock methods people.getTotalElements() and people.getSize() to return proper values.

*HttpHeaders headers = mock(HttpHeaders.class) this should not work because new object is created in method.

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Home / Fashion / How Do Riverdale Characters Differ From Archie Comics?
How Do Riverdale Characters Differ From Archie Comics?
by Maria Taylorupdated on November 24, 2021 November 3, 2020
Is the Riverdale gang the same as the comics? Every real-world Serpent has wondered it while watching the celebrities playing the characters like pros. What do you think — are Betty and Veronica BFFs in the comics as well and Jughead? Is he the same weirdo in the comics too? And is there any hint of the Southside Serpents Jacket in the comics as well? Let's find the answers to all these mysteries with a short comparison of both versions.
However, the parts which have remained constant are the never-ending thrill, drama, teen romance and angst, and the bizarre behavior of characters towards each other. Although the show is based on Archie Comics, the extent to which the characters have come along from the innocent days to be a part of intrigues. They have turned a lot darker, a bit quirkier, and deeper from the comics. Let's get started with the character breakdowns one by one!
Jughead Jones:
Jughead is the character who is a lot more different than the comic version. Although he has been depicted as a quiet observer on both platforms, Roberto Aguirre-Sacasa has given him an edge in the TV series. Jughead was just a guy in the comics who was always hungry and spent a lot of time lying around. In the TV show, he is the person who is still in action, solving a murder mystery with Betty and writing deep and dank novels. But as for the appearances, Cole Sprouse looks the best choice for Jug's character, who rocked the same crown beanie and vintage plaid shirts.
Betty Cooper:
Betty was the same 'beautiful girl next door' in Riverdale as well. The smartest, kindest, most polite, and the cutest character from the comics has been portrayed the same way in the comics. But thankfully, Riverdale ended her crush on Archie too soon.
Veronica and Betty were fighting over him in the comics, which didn't give both characters anything except that they were obsessed with Archie. Betty understood that Jughead is the one that her soul wants, and Archie was just a best friend and a naive childhood crush for Veronica. As for the appearance, no differences, AT ALL!
Archie Andrews:
The perfect depiction of a typical American teenager in the '40s is none other than Archie Andrews. He loves milkshakes in the comics and is fond of girls even more. He was also trying to strangle Veronica and Betty in the love triangle forever. But apart from his craze for girls, he was selfless, helping, and a loyal friend.
In the TV series, he has been depicted as the clumsy guy transformed into a heart-throb with six-packs abs and a person who was sure of his love for Veronica. Despite being the womanizer in the show, he didn't give Betty false hopes about his feelings. There was no other person than KJ Apa to play the role of the red-haired freckled guy.
Veronica Lodge:
The rich and spoiled mean girl, Veronica, has done all the evil things a person could ever do with anyone. While undermining her best friend and playing with the emotions of Archie, she turned a lot more polite and kinder as the TV series goes by. The old Veronica is trying to be better with the help of Betty, while in the comics, she didn't even try to change. She remained a bitch throughout and was trying her best to steal Archie's attention. Camila Mendes, with the same fashion sense as from the comics, seems to be the best person to play her role!
Cheryl Blossom:
Cheryl from Riverdale and the comics are the same in all aspects! The red-haired manipulative girl from the wealthiest family of Blossoms tried to snatch Archie from Betty and Veronica in the comics and the TV series. The girl with the sassiest personality of them and even jerkier than Veronica suited bombastically with Madelaine Petsch's personality in all aspects.
Miss Grundy:
The character having the most prominent differences from the comics is Miss Grundy. The hottest teacher ever from the TV series was not close to it in the comics. She was an old and strict teacher who did not have any thought of making love with her students.
She is not just hot in the series but adds extra 'love scenes' in the TV series, Roberto has portrayed her as a student-predator who was doing 'it' with Archie — yikes! In the TV series, her actual name is Jennifer, and Grundy was stolen by her from an older woman. What is the need for it, though? And it's understandable how both characters have no similarities at all!
Interestingly, there was no such thing as 'Serpents' and the process to be a member of them. This means no Riverdale Jacket with a serpent on the back. Crazy! Well, kudos to Aguirre-Sacasa for playing so smoothly with the alteration. The gang added extra action to the story, which shows us how a good producer and playwright should be!
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Situated in the heart of the Shawangunk Mountains, Christine's studio overlooks the beautiful Hudson valley of New York. She starts her day early, first caring for the orphaned and injured wildlife she rehabilitates and then in her studio where she designs and creates herartwork.
As a self representing artist Christine's unique and varied artistic talents focus on the design and creation of miniature dioramas. The reality of these dioramas is drawn from her vast collection of vintage photos as well as her personal memories of times gone by. Christine creates not only realistic depictions with particular attention to detail, but she also captures the feeling of those times whether it be at the classic drive-in theater or honeymooning at Niagara Falls.


Streamline IRS Offshore Voluntary Disclosure Programs (OVDP) – Which Program is right for you?
Big Brother is watching in the case of Foreign Bank Account Reporting. This program gives people the chance to come into the IRS before the IRS finds them. In many cases, the IRS is getting help from the overseas banks themselves who engineered the offshore tax evasion practices in the first place!
Take overseas banks like UBS and HSBC, who also depend on their US-granted bank charters to do business here in the USA, and the IRS has the perfect recipe to motivate these foreign banks to cooperate with them in this effort to catch tax evaders or risk being shut down from operating in the USA. Add in the increased capabilities and sophistication that modern computerization allows, and the net needed to be cast by the IRS to catch tax evaders becomes even smaller.
Under the old and new programs, some taxpayers qualify for penalties as low as 5%. For the new program, that category includes inherited accounts those accounts that have not been actively managed.
Taxpayers who are already being audited cannot participate in the program. Those who have made "quiet disclosures" by amending previously filed tax returns may be able to apply for the program.
Taxpayers are urged by the IRS Chairman to disclose foreign accounts – before recent new reporting requirements for overseas banks under FATCA and other changes to US tax treaties give the IRS more information for use in criminal cases.
Please contact our office for any assistance needed for the IRS Foreign Bank Account Reporting Offshore Voluntary Disclosure Program and for assistance in preparing the applicable prior year amended tax returns & FBAR returns in conjunction with participation in the IRS Offshore Voluntary Disclosure Program to apply for Non-Filing Amnesty & to report previously undeclared income on amended tax returns for prior years.
NEW EARLIER BUSINESS TAX RETURN DEADLINES – ARE YOU ALREADY LATE?
HOW DO I GET STARTED AND WHERE DO I BEGIN? AM I LATE ALREADY?
Don't wait to the Last minute! There are several EARLIER tax filing deadlines for the 2016 tax year!
The 2016 tax year Personal tax returns are due April 18th, 2017 this year. However, if you have certain types of small businesses, such as LLC's and S-Corporations – the filing deadline for most calendar-year corporation tax returns is March 15th for both of these types of returns each year! (The LLC's were previously due April 15th each year and are now due a full month early by March 15th of each year!) Regular C-Corporation Type entity returns are now due April 15th each year.
It is important to note, that for certain types of business entities, such as S-Corporations and Limited Liability Corporations ("LLC"s) – since these are generally taxed as "pass-through type entities," and the net taxable income or loss passes through to and is used in the tax calculation of the owners' personal tax return,…the tax returns for these types of entities must be completed before the personal tax return of the owners' !!
So, if you started a company during last year, and you are used to waiting until April to get your tax return done – you may be pushing the envelope as far as the deadlines to get both the business and personal tax returns done in time for the April personal filing deadline.
Worse, you may even miss the company tax return filing deadline should it now be March 15th and risk penalties – or not leave enough time to finish both the LLC and the Personal Tax Return by the mid-April filing deadline!
The IRS has been strictly enforcing the issuing of Form 1099-MISC to Independent contractors and for Attorney fees paid. The new late penalties for filing after the NEW & EARLIER filing deadline of January 31 each year – as applicable – can result in penalties of approximately $200 per each late filed 1099 form!
It is important to realize that when you have a business, there may be other applicable earlier and more frequent interim Federal, State & Local tax form and tax filing deadlines compared to when you were just only filing a personal tax return before as an employee of someone else!
If you do in fact run out of time, you can perhaps file an extension. However, remember that an extension is generally only an extension of time to file, not to pay the taxes. Most Federal and State business and personal tax extensions require you to calculate and/or estimate as accurately as possible the amount of taxes due to be paid by the deadline and to pay that along with the extension – even if the forms are filed later – or you can risk incurring substantial penalties and interest.
With the right pre-planning and professional tax guidance form a certified tax professional, you can strive to be ahead of the game going forward…instead of behind the eight-ball!
IRS Recent FIRPTA Law Changes! FIRPTA withholding increases to 15%! Foreign sellers? Need Tips to avoid using the wrong applicable FIRPTA Rate ?
The new FIRPTA rules increase the withholding tax & rate to be 15% paid by foreign sellers of certain properties effective Feb. 16, 2016!!
New FIRPTA Tax Rate applicable may be now 15% (versus the old 10% rate) on properties selling for US $1 Million or more.
However, the 10% rate may apply for properties selling for under $1 Million (Note: Only if it meets and subject to the IRS criteria to be still eligible for the 10% rate). Otherwise the new 15% rate may apply to certain transactions – even to those under $1 million!
According to the FIRPTA Rules – if a person is a US Non-Resident Foreigner and disposes of an interest in U.S. real property, that transaction (and the parties to the transaction) are subject to FIRPTA tax withholding.
The tax act puts a duty for a tax withholding of a minimum 10% – 15% tax (the newer applicable 15% rate for properties transferred/selling for over $1 million – & 15% on certain transactions under $1 million per IRS criteria – per the 2015 PATH Tax Act effective February 16th, 2016) on the net proceeds on the purchaser(s), sellers, real estate agents and escrow agents such as the title company or law firm performing the closing.
The good news is that there are some exceptions provided for the FIRPTA withholding tax applicable – however it is important to note that these are not all automatically applicable. Often, an Early Withholding Exemption Application must be filed with the IRS in advance of a real estate closing – in order to obtain a written determination of the actual withholding tax or exemption applicable to the transaction.
Also important to note is that If the IRS deems you are a responsible party for the FIRTPA withholding tax and you neglect to do so, you may be held liable for the tax!
If there is a moral to this story – it would be that if you are a realtor, purchaser, or real estate attorney who represents a foreign non-resident person, foreign entity or even a U.S. entity which is owned by a foreign person it is critical that you insist that the purchaser or seller seek the advice and formally engage a Certified Public Accountant or Tax Attorney to advise how the FIRPTA laws may apply to their particular situation. The office of David L Wrubel, CPA, PA can be of assistance in this capacity.
IRS New FIRPTA Law Changes! FIRPTA withholding increases to 15%! Foreign sellers?
US Bill Introduced To Simplify Mobile Workers' Taxation.
With the 2012 year-end coming up fast, and the automatic expiration of many of the existing tax laws and lower tax rates that have been in effect for over a decade approaching just as fast…"change" and the uncertainty of the vacuum of information about the new tax laws and rates do not make it any easier to try to know what one should do in the face of such changes.
While no one at this point knows for sure what new tax laws and reforms are in store for 2013, there has been "talk" and some expected changes you may want to address before year-end – to see if there are any steps you may want or need to take or opportunities to explore – before year-end 2012.
One thing is certain, there are substantial changes in the tax code which may require changes to long-time benefits you have enjoyed causing higher taxes, stepped up tax enforcement, or changes to the taxation of and tax treatment of certain items such as distributions from pass-through entities and additonal new surtaxes on passive (investment) income.
There are also some new tax forms and reporting and increased disclosure requirements applicable for foreign bank accounts for business entities for 2012 – which started for individuals in 2011 and carry penalties starting at $10K as well as possible criminal penalties.
For some of the Fiscal Cliff planning and the expected possible increase to the capital gains rates…while no one has a crystal ball and can predict what is going to happen – there are some possible "protective steps" which can be possibly used for this year – BEFORE YEAR-END – such as taking a look at your Investment Holdings OUTSIDE your retirement account – to see if there are investments that have gone up in value as well to look if any have gone down in value (ie. they are at a loss compared to how much you paid for them originally.) It is important to note that these gains and losses are "on paper" only and are UNREALIZED – which means they do not affect you for tax purposes – since they have not been ACTUALLY SOLD yet.
Normally, around year-end, you would only be looking for securities to sell at a LOSS to offset any gains you may have recognized by selling securities outside your retirement plans that went up in value since you purchased them…which is generally always a good step to take.
However, for the upcoming year-end 2012 – you may want to consider and talk with both your investment advisors as well as your tax professional (it is important to seek help from a credentialed tax professional such as a Certified Public Accountant.) This may involve looking at your portfolio with your investment advisor before year-end to identify appreciated investments that can be sold at a gain and bought back to get a new cost basis – which now will be "RECOGNIZED" and are sales which must be reported for tax purposes – but only if those sales can be equally offset with actual sales of securities at a loss.
The office of David L Wrubel, CPA, PA can be of assistance in this capacity of assisting you along with your investment advisor to explore opportunities you may want to consider implementing before any year-end.
FIRPTA COMPLIANCE – Are you a Realtor or Real Estate Attorney who has US Non-resident Foreign-National Clients?
Do you need help with the FIRPTA Tax Form 8288-B Early Tax Withholding Exemption Certificate Application as well as help with the accompanying Form W-7 ITIN or EIN Application for an International Taxpayer Identification Number for the Seller or buyer in the transaction?
Then this article may provide a general overview of important tax-related matters and tips to keep in mind – which may help keep you and your clients from having a costly tax and penalty bill from the IRS!
We will go over some basics on how to not only just comply with FIRPTA rules, avoid holdups in closings, but also to look like a superstar to those involved in the transactions – by identifying in advance how and when to advise your clients to get the right tax advice from a competent tax professional.
For starters, you might ask yourself – What exactly is FIRPTA?
FIRPTA stands for the Foreign Investment in Real Property Tax Act of 1980.
This tax law is very complex in scope and language.
It is important to note that per the IRS Tax Laws a disposition is defined as not only a sale or exchange of real property – but it can also be applicable to gifts and transfers of such property.
The tax act puts a duty for a tax withholding of 10% tax (and newer applicable 15% rate for transactions over $1 million per the 2015 PATH Tax Act) on the net proceeds on the purchaser(s), sellers, real estate agents and escrow agents such as the title company or law firm performing the closing.
There are several other scenarios described in the tax code and often no two transactions are exactly the same in how these laws apply -based on the specifics facts and circumstances. This is why getting the right help from a competent tax professional is crucial!
The IRS also requires that the parties to the transaction listed on the application or remittance forms have a US Taxpayer Identification Number such as a Social Security Number, Employer Identification Number, or in the case of a individual US Non-Resident – an International Taxpayer Identification Number – also known as an ITIN.
If one of the parties to the transaction listed on the remittance or withholding exemption application forms do not already have a US Taxpayer Identification Number – it would be advisable that a completed application such as a Form W-7 for an individual or a Form SS-4 for a corporate or LLC type entity be attached to the package filed.
This may help avoid the filing get rejected by the IRS or the funds remitted from getting potentially literally lost in limbo in the IRS system making crediting them to the seller nearly impossible to be possibly later claimed back as a refund – as applicable.
Are you a Victim of ID Theft or Know someone who is a victim of ID Theft?
Did you go to file your personal tax return and found out that someone already filed a tax return for you under your Social Security Number or Tax ID Number? Want to know how do you fix this?
Place a "Fraud Alert" on your credit reports with the three major credit bureaus, and review the reports carefully.
Contact the security or fraud departments of each company where an account was opened or charged without your okay.
Report the theft to the Federal Trade Commission.
And possibly most important is to Call the IRS Identity Theft Unit 1-800-908-4490 and file the applicable forms with the IRS to report the ID theft – and get proper help for this from a Certified Public Accountant, Attorney or Enrolled Agent.
Please be careful when considering using seemingly "low-cost" tax preparation locations, a "friend of a friend" preparers – who may illegally sell or use your private identity information for their own fraudulent financial gain.
It can cost you a lot more in then the end vs using someone such as a Certified Public Accountant or Tax Attorney should your Identity be compromised !
Please take caution with your Identity information and that of your family and loved ones!
The office of David L Wrubel, CPA, PA can be of assistance in the capacity of preparing your taxes in a professional manner and assisting you with the IRS reporting should you become a victim of Identity theft.
SMALL BUSINESS TAX RETURN PREPARATION – HERE'S HELP ON GETTING STARTED!
Don't wait to the Last minute!
The 2011 tax year Personal tax returns are due April 17th this year. However, if you have certain types of small businesses, such as an S-Corporation or even a Regular C-Corporation Type entity, the filing deadline for most calendar-year corporation tax returns is March 15th of each year.
Worse, you may even miss the company tax return filing deadline should it be March 15th and risk penalties – or not leave enough time to finish both the LLC and the Personal Tax Return by the mid-April filing deadline!
IRS AUDIT RATES HIGHER IF EARN MORE THAN $200,000 PER YEAR!
This is a common concern as many prepare to get their information together, either attempt to prepare their tax returns themselves, ("kids…don't try this at home" …as they often used to say on TV.) or they get ready to sign off on their tax returns to be sent off to the IRS either electronically or via mail.
As that e-file button is pushed, there is usually some kind of a universal internal type of wish that nothing bad should come from what was just transmitted to the government.
Statistically and per the IRS saying directly, if one makes less than $200,000 a year, there is a good shot that you would not have to be concerned about an IRS Audit.
However, if you make more than $1 million per year, the odds have been increasing that you might get a letter or visit from the Tax man!
Steven Miller, the deputy IRS commissioner for services and enforcement said when interviewed, that the higher rates of audit for high income individuals are meant to show that the wealthy are subject to the same rules as everyone else.
It also makes for good business sense with limited resources, if the IRS casts a wider net for the "bigger fish" – they may hope for a bigger "catch" in terms of returns for their collection efforts.
If you are concerned about or already have IRS tax problems, our office may be able to assist you. Please contact our office at (305) 672-4272 or David@cpa-fl.com. Please also visit our main website at www.cpa-fl.com.
The purpose of the content in this website (blog) is to provide general information on the issue contained herein. Anyinformation or postings on this website are not meant to be a substitute for tax advice on any specific issue. If you would like to know how these issues would apply to you or your business, we suggest you consult with a qualified tax professional such as a Certified Public Accountant for a specific tax opinion. INTERNAL REVENUE SERVICE REQUIRED DISCLAIMER: Pursuant to Federal Regulations (contained in Treasury Department Circular No. 230) governing practice before the Internal Revenue Service, we are required to inform you that this written communication unless otherwise expressly and specifically stated, does not meet the requirements needed to avoid tax or penalties. Therefore, please note that this communication was and is not intended or written by David L. Wrubel, CPA, PA, or anyone else, to be used, and that it cannot be used by you or anyone else, for the purpose(s) of (i) avoidance or evasion of any tax or penalties, including, but not limited to, those imposed by the Internal Revenue Code, or (ii) promoting, marketing or recommending to any party any partnership or other entity, investment plan or arrangement, transaction(s), or tax related matters. This communication may not be forwarded (other than within the recipient to which it has been sent) without our express written consent.
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Home » News » News
Mathematical Association of America Launches the Maryam Mirzakhani AMC 10 Prize and Awards to Support Women in Mathematics
WASHINGTON, DC (Dec. 5th, 2019) — The Mathematical Association of America (MAA) received support from Awesome...
Nina Zubrilina to Receive the 2020 Morgan Prize
Washington, DC - Nina Zubrilina is the recipient of the 2020 AMS-MAA-SIAM Frank and Brennie Morgan Prize for...
MAA Announces Winners of National Education Award
WASHINGTON, DC - The Edyth May Sliffe Awards for Distinguished Mathematics Teaching in Middle School and High School...
Top Mathematics Writing Honored at MAA MathFest
WASHINGTON, D.C. -- Prizes for the year's best mathematics writing were given on Aug. 2, 2019 in Cincinnati by...
Mathematicians Honored by MAA for Service and Teaching
WASHINGTON, D.C. -- The top mathematics educators were honored by the Mathematical Association of America for their...
U.S. Places First at International Mathematics Competition in U.K.
WASHINGTON, DC - The U.S. team tied for first place with China at the 60th International Mathematical Olympiad (IMO...


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Victoria Police has revealed that unmarked USB drives with harmful contents are being placed into the letterboxes of Melbourne residents.
"The USB drives are believed to be extremely harmful and members of the public are urged to avoid plugging them into their computers or other devices," the police stated.
The USB drives, distributed so far in the eastern suburb of Pakenham, have fake "streaming service offers" and "other serious issues". iTnews reports that upon clicking on the streaming offer, the computer crashes.
It's unknown if the attackers demand a ransom after destroying the infected computers.
The police have released an image (below) of what the USB drives may look like and are warning residents to avoid plugging them in.
If you receive a "can you hear me?" phone call – hang up – don't respond!


This entry was posted in My Star Trek Posters and tagged Kirk, Odona, silly, Spock, Star Trek, The Mark of Gideon, TOS. Bookmark the permalink.
Er, you might want to check the spelling of "bureaucrat," hon.
I became interested in Trek in the 1970s, thanks largely to the animated series. Thanks to Blish's novelizations, I read a lot of the TOS stories before I ever saw them, including "TMoG". The "mime troupe" rather creeped me out the first time I saw them.
I left an "are" out of the final paragraph, before "moving".


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Bizerba Invests in New Global Software Development Hub Located in Barcelona
By Bizerba
Bizerba (Spain) - Press Release: The market leading solutions of the German company Bizerba do not only contain hardware but also software for many years. Now, the manufacturer of weighing technology opens a new hub in Barcelona and expands its strategically important activities in the Cloud and SaaS software sector.
Bizerba is a German provider for technology and software with market leading position in multiple device and system products. They offer solutions for industry and retail, such as scales, food processing and labeling machines. "Our competence is unique on the market, the possibilities of our software in connection with our devices are tremendously diverse", states Andreas W. Kraut, Chairman of the board and CEO of Bizerba SE & Co. KG.
Building on this know-how Bizerba expands its software competence and continues to invest in digitalization of processes and in new solutions. To further strengthen the international development efforts, and to recognize the strategic significance of software solutions for Bizerba, they open now an own hub for global software development in Barcelona. In addition to the headquarter in Balingen and in close collaboration, the new location will be a central point for the future expansion of this sector. It shall lead to a significant increase in sales of software components. "The importance of intelligent applications, especially for fresh management, frictionless shopping and optimized production management will increase dramatically during the next years", says Tudor Andronic, Vice President Bizerba Software Solutions.
As a famous location for many important companies in the software industry, Barcelona is also the perfect place for Bizerba to quickly advance this section. Dr Ulrich Heller is director for global software development at Bizerba. He says: "Barcelona is the perfect place to get the employees we need to reach our goals." In his opinion, the global focus is important to scout new trends where they arise. In the middle of February, the owner of Bizerba Andreas W. Kraut inaugurates the new site location together with Dr Ulrich Heller, with a small ceremony. Andreas Kraut gives a glimpse to the future: "We want to establish Bizerba as a successful global provider for software. This is a big chance for our company."
The first employees have already started working in the new production site on new pure software products. The site manager, Jose Maria Valiente Cifuentes, expects this site to establish itself soon and to develop into a global software hub for Bizerba. Therewith, the manufacturer of weighing instruments turns one step more into a software provider.
About Bizerba:
Bizerba offers its customers in industry, trade, and logistics a globally unique solutions portfolio of hardware and software around the central value "weight". This portfolio includes products and solutions related to slicing, processing, weighing, cashing, checking, commissioning and labeling. A wide range of services from consulting and service, labels and consumables to leasing complete the portfolio.
Since 1866 Bizerba has made a significant contribution to the developments in the area of weighing technology and today is represented in 120 countries. The customer base includes globally operating companies in trade and industry as well as retailers, bakeries and butcheries. With around 4.500 employees worldwide and with its headquarters in Balingen, Baden Wuerttemberg, Bizerba has been in the same family for five generations. Additional production facilities are located in Germany, Austria, Switzerland, Italy, France, Spain, China and USA. Bizerba also has a global network of sales and service locations.
For more information about this article from Bizerba click here.
Other articles from Bizerba.
List all your Scales and other Weighing Products (new and used) on our Marketplace !
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Air-Weigh Announces Integration Partnership with Tangerine, Combining On-Board Scale Solutions with AI Powered Data Insights
Article by Weightru: How to Effectively Manage a Weighbridge Site


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Investors News Details
U. S. Steel Announces New Industry-Leading Warranty Policy for GALVALUME® Coated Steel Coils
DownloadPDF Format (opens in new window)
Doubles length of GALVALUME® steel warranty in response to success and adoption of product among residential and nonresidential building applications, supports a more sustainable steel future
PITTSBURGH--(BUSINESS WIRE)-- United States Steel Corporation (NYSE: X) ("U. S. Steel") announced today a doubling of the standard limited warranty policy for GALVALUME® coated coils used in nonresidential and residential building construction. The new warranties provided to U. S. Steel customers will range from 40-60 years, a significant upgrade from the existing 20-25 year warranties.
This press release features multimedia. View the full release here: https://www.businesswire.com/news/home/20230112005671/en/
Roof of multi-family residential building outfitted with U. S. Steel's GALVALUME® coated steel coils for superior and lasting performance. U. S. Steel upgraded its warranty on GALVALUME® from 20-25 years to 40-60 years. (Photo: Business Wire)
U. S. Steel's new warranty policy responds to the needs of consumers and our customers alike, further supporting the growth of corrosion-resistant sheet steels in building construction. These longer warranties can provide builders with confidence that GALVALUME® coated steel will have superior and lasting performance – and withstand mother nature's most extreme events like hurricanes, heavy snowfall, and wildfires.
U. S. Steel has been coating GALVALUME® steel for more than 40 years and is the most experienced and longest tenured licensee of GALVALUME® coated steel coils in North America. GALVALUME® coated steel is a preferred alternative to zinc-aluminum coated steel because the latter is often unlicensed and imported into the U.S. construction market and may not meet the same performance standards or have the same complex coated microstructure as GALVALUME®.
In addition to its superior longevity and corrosion resistance for construction roofing and siding, GALVALUME® is a 100 percent recyclable steel which is a key differentiator from other roofing materials, such as traditional asphalt shingles, which frequently require disposal into landfills.
"At U. S. Steel, we understand and share the commitment of our customers and their customers who demand long performing, environmentally-friendly building materials that are high quality and cost-effective. Licensed GALVALUME® continues to prove itself in the market as the premier choice for roofing and architectural panels, and other construction applications," said Ken Jaycox, Senior Vice President & Chief Commercial Officer at U. S. Steel.
The new warranties apply to coils shipped on or after January 1, 2023, with heavier coating weights receiving longer warranties. Pre-painted products receive an additional 10 years of coverage. GALVALUME® is a registered trademark of BIEC International Inc.
U. S. Steel was the first American steelmaker to commit to a net zero greenhouse gas emissions goal by 2050 and the first North American steel company to join ResponsibleSteel™, a global not-for-profit working to make steel more sustainable. More information on U. S. Steel's greenhouse gas emissions targets and environmental efforts is available here. More information on GALVALUME® products is located here.
Founded in 1901, United States Steel Corporation is a leading steel producer. With an unwavering focus on safety, the Company's customer-centric Best for All® strategy is advancing a more secure, sustainable future for U. S. Steel and its stakeholders. With a renewed emphasis on innovation, U. S. Steel serves the automotive, construction, appliance, energy, containers, and packaging industries with high value-added steel products such as U. S. Steel's proprietary XG3™ advanced high-strength steel. The Company also maintains competitively advantaged iron ore production and has an annual raw steelmaking capability of 22.4 million net tons. U. S. Steel is headquartered in Pittsburgh, Pennsylvania, with world-class operations across the United States and in Central Europe. For more information, please visit www.ussteel.com.
Amanda Malkowski
T - (412) 736-2475
E – almalkowski@uss.com
Source: United States Steel Corporation


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Chinese Regulators Are Alibaba Stock's Only Problem
Value investors are at a loss to explain the performance of Alibaba (NYSE:BABA) stock. Holding BABA stock in the hopes that the shares can return to their 52-week high may prove to be unprofitable.
Source: BigTunaOnline / Shutterstock.com
That's because China's government is introducing stricter regulations in many sectors. So despite paying a $2.75 billion fine for anti-monopoly violations, the e-commerce giant still faces risks.
What do the new regulations mean for Alibaba's outlook?
The Regulatory Crackdown Is Hurting BABA Stock
Last week, China's State Council and the Chinese Communist Party's Central Committee outlined a 2021-2025 plan. Under the initiative, China's regulations that affect many industries, especially the tech sector, will be tightened.
Chinese officials are looking to intensify the government's influence over tech companies. Before the new plan's release, China had already signaled its displeasure towards DiDi Global's (NYSE:DIDI) initial public offering.
Days after the IPO, China removed 25 DiDi apps from the nation's online stores, citing DiDi's allegedly illegal collection and use of consumer data. That decision sent BABA stock lower earlier this month. Around the same time, on Aug. 3, Alibaba posted its results for its fiscal quarter that ended in June.
The political unknowns circling Alibaba overshadowed the company's healthy quarterly results.
Strong Results
In the June quarter, Alibaba's annual active customers reached 1.18 billion. 912 million of whom were located in China. Alibaba's Chairman and Chief Executive Officer, Daniel Zhang, said, "we will continue to strengthen our technology advantage in improving the consumer experience and helping our enterprise customers to accomplish successful digital transformations."
The company will reinvest its profits and excess capital to support its merchant network and improve the experience of its customers. As far as Alibaba Cloud, the loss of a single top cloud customer hurt the unit's revenue. Excluding that development, its cloud revenue would have grown 40% year-over-year.
Alibaba, however, does not have many options available to fill the void left by the large client. Moreover, the government's crackdown on the online education space lowered Alibaba Cloud's revenue.
But over the long-term, Chinese companies that need cloud infrastructure will choose Alibaba's solution. And the demand for computing, data storage, cybersecurity, and data analytics is rising in China. As a result, strong demand for Alibaba Cloud will offset any growth deceleration of the conglomerate's e-commerce unit.
Cloud computing accounted for RMB 12.4 billion of Alibaba's revenue last quarter. Its e-commerce business generated RMB 133.3 billion of sales in the quarter.
Alibaba's Catalysts
Alibaba's core e-commerce offerings have room to grow. Alibaba will keep developing a comprehensive digital ecosystem to attract more merchants and even more customers.
Alibaba has yet to unlock the value of its Ant Financial unit, as the subsidiary's IPO was canceled by Beijing. Eventually, after the government bestows its blessing on the deal, the discount in BABA stock will dissipate.
Until then, the company has a $10 billion to $15 billion stock buyback plan. That is the largest such plan in the company's history, and it will increase shareholders' returns. From April 1 to June 30, Alibaba spent $3.7 billion to buy back 18 million of its shares.
Research firm Bernstein wrote on Aug. 13 that it's still "lukewarm on the outlook for Alibaba's shares." The firm added that, "stabilisation in core e-commerce profitability remains the key to better share price performance."
In an unusual development, Alibaba's top line for last quarter came in below analysts' average outlook . Before its latest earnings report, the company had not missed Wall Street's mean quarterly revenue estimate for over two years. The crackdown on Chinese tech firms may have distracted Alibaba and slowed the spending of its customers, with the cloud business taking a particularly big hit.
Wall Street analysts, however, all reiterated their "buy" rating on the stock in the wake of the June quarter results. Their average price target on BABA stock is $275, according to Tipranks.
And the shares trade at low valuations compared to Amazon.com's (NASDAQ:AMZN) stock. Amazon.com's e-commerce revenue rose just 16% YOY in Q2 as consumers spent less time and money online. Alibaba's retail e-commerce revenue, conversely, grew 34% YOY last quarter.
Alibaba is shrewdly taking advantage of its weak stock price by buying back its shares The e-commerce giant is a true value play, but it's facing very real risks from the Chinese government.
Markets do not know when China will stop imposing more regulations on tech firms. Until that trend ends and the country signals that it will let Alibaba thrive again, the stock will underperform.
At that point, the selling pressure on Alibaba's shares will end. And when bears stop selling, the stock will bottom. Investors should accumulate the stock when that happens.
This Week's Must See Earnings Charts
Top Stock Picks for Week of February 28, 2022


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Q: Is there a utility to create a Gantt chart of process children? I would like to call a particular process, and monitor all the child processes spawned by it (and their children, recursively).  I would want to monitor all the children like this for the entire lifetime of the process.
After the process terminates I would like to visualize this information as a Gantt chart, similar in presentation to how the program "bootchart" does its visualization, or how in many modern browsers developer tools "Network" tab looks, as another example.
Are there existing tools I can use for such a task?


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Q&A: Star Wars Deco Changes, Molds Old, and DVD
By Adam Pawlus — Sunday, May 31, 2020
This week in Q&A - Finding old molds! Believe it or not, these things aren't meant to last forever. And photo real deco - is it good? Well, sometimes. Mostly. Let's also talk home video discs - is there still money in them thar hills?
Be sure you send in your questions for next time. Read on!
1. For at least 10 years I've been hearing how hard it is for Hasbro to find old factory molds... don't you think at this point they'd have developed a better archive system?
It seems strange to repeatedly lose the most expensive piece of the process.
--Mike
American companies working in China do not own the factories - they work with partner factories, and usually those production runs are pretty short in the cosmic sense. None of these items are developed with the idea of multiple years of runs - usually it's 1-2 years tops, and once orders stop coming in the tools have little value other than as an anchor for the ships at sea.
This isn't unique to Hasbro - other factories and other toy manufacturers go through the same problems. You'll note that companies that keep some tools around forever - like Mattel's Hot Wheels line - manufacture in other countries and often do own the factory. Like bounty hunting, toy manufacturing can be a complicated profession. Some are kept in circulation because Hasbro plans on reusing them time and again, but things can go wrong. Tools can be damaged or lost, or destroyed in a fire. The Robin Dragster from Batman: The Animated Series is one such toy, where a limited number were produced before the factory had an accident that resulted in the loss of the tool - and a dud was turned into a grail overnight.
The storage and care of tons (literal tons) of steel is also expensive, so while the investment in creating a new tool is no small purchase it may be cheaper than storing and organizing car-sized toy molds for decades.
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2. The new photo-real re-release TVC wave with Luke (Bespin), Han (Bespin), and General Lando got me excited when I first learned about it, but now I've seen some production samples, and Han looks good (when the face printing is centered right), the Lando looks ok, though that Lando head has a strange chin shape/defect I noticed on the first release, and the Luke just looks not at all like Mark Hamill. BUT, Hasbro also recently released that all-new TVC Han (Stormtrooper) head that looks AMAZING, as well as 3 new TVC Luke heads that also all look GREAT. And the TVC Lando (Skiff Guard) head recently re-released with photo-real printing isn't all-new, but its SO much better than the General Lando head.
So, my question is just: Why would Hasbro not just sculpt new heads for these 3 human figures to go along with their photo-real printing? When they have done that, it pretty much always looks just like the actor (example: TVC Cara Dune...that head sculpt/deco is WOW!!!...maybe best-looking 3.75" Star Wars figure EVER). So why expend all the effort to re-release photo-real deco on really not good Luke and Lando heads. Hasbro can (and has) done SOOO much better. Why not always do much better now that they can? I rarely complain about Hasbro myself, but this just doesn't make sense to me.
--Ryan
Budgets usually - Hasbro decided from the word "go" that the current iteration of The Vintage Collection would be heavy on reruns, no doubt because it could bet against duds piling up at retail. Minimal costs come from a new paint mask, while a new tool for a new head (or heads) costs tens of thousands of dollars plus a lot of work in getting licensor approvals. Merely slapping some make-up on an old head is much easier and cheaper.
So far new 3 3/4-inch heads in this line have been mostly tied to exclusive products, like the 3 Lukes for San Diego Comic-Con last year as well as the Stormtrooper Han Solo for Target. I don't currently know the run sizes for the waves versus that of the exclusives, but some of the hubbub I've heard (and seen) with main line product makes me think those repaint waves may also be produced in much shorter numbers. If that's true - and I don't know that it is - Hasbro has zero incentive to invest in new tooling, if the intent was to make a short "last chance" kind of a run. But, again, I don't know for a fact if that is the intent - it's jut a guess.
3. I have a non-toy question this time: Normally it would be a no-brainer that Lucasfilm/Disney would release a series such as the final season of "The Clone Wars" or "The Mandalorian" on Blu-ray, but I have heard absolutely nothing about this. I know that some streaming shows get released on Blu-ray/DVD, but probably not the majority. Given that this is Star Wars, I think it would be insane of them to NOT release them for sale. However, it wouldn't surprise me if the House of Mouse wants to suck everyone dry of money, and keeps these online-only, thus forcing people to keep up, or renew, their Disney + subscriptions. That would be quite evil, in my opinion. I certainly want to add these to my Blu-ray collection, as does most of the Star Wars fandom, I would think. Have you heard that these will definitely be available on Blu-ray? Given that the first season of "The Mandalorian" was over last year, I would think we'd have had a home video release of it by now. Or maybe they are just trying to get tons of people to continue to subscribe to Disney +, and they are just waiting longer than usual to make it available for sale? This "Disney Gallery" series seems like it's something that should have just been included as a bonus feature on the Blu-ray set, so I'm wondering if they plan to release it for sale at all.
It's possible - it's still a market. We saw CBS release its All Access Trek on the format, plus Disney's reign has had recent 4K releases of the Star Wars movies and DVDs for Resistance. Presumably, like Netflix did with Stranger Things, Disney will want to tap into the market of fans who may not sign up with a streaming service and sell those episodes on a home video format - but I would assume that would tie in with a "Force Friday/Mandalorian Monday/Star Wars Saturday" kind of thing.
Given the nature of retail lately I would assume such a product would likely be a big box exclusive down the road, as it's an offline kind of customer. (I'd buy it.) Admittedly my main concern is that some future day Disney will scrub Disney+ from the earth and a lot of shows will disappear - hence why I still buy vinyl LPs and new NES cartridges of indie-developed games.
It's likely that, with theme parks closing up and movie windows closing, Disney will have to reinvigorate its product pillars. They could also put exclusive figures with the Blu-Rays to sell more to collectors, which, honestly, I would love. I mean, what better fit is there for Carbonized editions than a high barrier of entry to a product that you could probably miss and not cry about? Home video releases are, likely, inevitable just to keep another stream of revenue.
The new packaging for The Black Series has been revealed - and it's a lot like Transformers these days. One side is angled, and the others are flat. The angled spines line up to make a mural of sorts, which should look kind of cool if you're the kind of person that displays things in packaging. (I am not.) The figures themselves look great, and Hasbro is certainly taking fan requests and fan demand seriously when it comes to reissues and character selection. Mando is a huge hit, and I hope Hasbro makes other armored Mandalorians based on the show's blink-and-you-miss-them warriors because let's face it - we want a distraction and armored guys and gals that look sort of like Boba Fett will scratch that itch nicely.
For those who missed them, the reissues of Rebels figures are indeed said to include the "photo real" face deco updates, or so is what they said. If you're happy with your existing figures, you're all set - but if you missed Ezra, he's a lot cheaper than he would be online these days. The slow-growing endless appetite for Ahsoka Tano stuff continues to be fed too, which is - I hope - ultimately good for us all. With new legions of fans having new heroes, hopefully we'll see fans want to get their friends, enemies, and randos who were in line for lunch with them. There's probably a massive demand for a collector-driven The Clone Wars 6-inch line, and before you say "nuh-uh" let me remind you that it started in 2008. If you put that on the timeline of the original trilogy, that would be like 1990 or 1991 - right around when the Thrawn books came out and everybody suddenly remembered they loved Star Wars again.
If you are in a city that is not on fire and you are taking proper safety precautions, we have had word of many clearances of new and newish toys - even The Retro Collection at Walmart is $5.00 in some spots, which is baffling, given nobody can seem to find it at full price in a lot of places. The Retro thing is baffling given Walmart is only just starting to ship its Toy Fair pre-orders. I mean, good for you if you can find them, but demand is still through the roof and my business hat finds this vexing. There's no reason to devalue good stuff that sells well early, and I hope it doesn't hurt the chances fore more figures in the future at this or another retailer.
--Adam Pawlus
Got questions? Email me with Q&A in the subject line now! I'll answer your questions as soon as time (or facts) permit.
I'm on Instagram! All Pictures from a GameBoy Camera.
Adam Pawlus QandA
Q&A: Star Wars Complaints, Wild Colorways, and Old Stuff
Q&A: Mandalorians, Star Wars' Changing Faces, and Boba Fetts
Star Wars Figure of the Day: Day 1,995
Q&A: Ship Problems, Star Wars Loses More Luster, and Finding Stuff
Q&A: Finding Star Wars Figures, Also Picking, Selecting
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Your customers ride bikes, either for transport or recreation.
Bike users tell their cycling friends about good places to shop and eat.
Bicycle tourism is growing – get your share of the action.
Boost your sales and grow your customer base by attracting bike-users to your business .
Bike users are loyal and local customers, which means repeat business for you.
Using the car less means more money to spend on other things and spend locally.
More people are choosing bikes for transport as well as recreation.
They may look like any other customer – not all bike users wear lycra.
Biking customers spend where parking is easy.
They spend locally and often, as they carry smaller loads.
Biking customers pass by slower, so see what your business offers.
They tell their friends where is good to park and shop.
It helps the environment, bikers' health and budgets – that's always welcome.
Bikes aren't just for the weekend anymore, more people are using them to get from A to B.
Biking customers spend money where bike-parking is easy.
They shop locally and frequently as they travel shorter distances and carry smaller loads.
Biking customers move slower, so see what your business offers. They can smell your coffee, read your signboard and admire your window display.
They tell friends where's good to park and shop, and where they feel welcome.
You help the environment, peoples health & budgets, traffic and parking space.
Bike-users don't always wear lycra.
You can't tell just by looking at someone whether they drove or not. An Auckland survey looking at K-Road transport habits found that, although retailers thought 41% of their customers would arrive by private vehicle, only 17% did. That fits with research from overseas, like this study from Bristol in the UK.
Read more about your bike using customers.
More people are choosing bikes as a way to get around.
Government investment in cycling infrastructure is paying off with cycle-counters in Auckland and Christcburch recording impressive growth in trips by bike.
Over 9% of morning peak hour trips on upper Queen Street are made by bike.
67% of NZ households have bikes.
29% of urban NZers use bikes for transport, with 16% using them every week.
Bike-users tell their friends about the best places to stop and shop.
In 2015 the Otago Central Rail Trail contributed an estimated $5.2 million and 100 jobs to the local economy. On average, cycling tourists spend more on their visit than other tourists – $3800 compared with $2,500. And there are some big spenders too: 22 per cent of international cycling tourists saying they spend over $5,500 on their visit to New Zealand.
Read more about how Cycle tourism is good for business.
Cycling saves people money to spend in their local communities.
Using the car less means more money to spend on other things.
People who cycle have more money to spend at your business because they spend less on fuel, repairs and parking for their car.
NZ households spend an average of $195 per week on transport, mostly car related. After housing and food, transport is the biggest household expense, and most of that is spent on private cars.
Bike-users shop locally and shop more often. They become loyal, regular and repeat customers.
Foot traffic boosts sales, and so does bike traffic.
And it's easier for them to safely and easily stop and pop into your shop…. and once they are in the door your chances of making a sale are greatly improved.
Car-parking may not be as important as we think.
An Australian study found that switching one car park to six bike parking spaces could create an increase in retail spend related to that space, from $27 per hour to $97.20 per hour.
Businesses along bike lanes see increased sales: increased sales were reported in such diverse cities as Melbourne, San Francisco, California; Ft. Worth, Texas; and Toronto, Canada after bike lanes were installed.
Biking benefits the whole community, improving health, congestion and the environment.
Bicycling revitalises local shopping areas: Bicyclists, just like pedestrians, add more eyes and ears to the district, making it safer, friendlier, and more vibrant. This attracts more women, families, and a diversity of customers, thereby increasing sales.
Bicycling brings joy, and joyful workers bring higher earnings: In the U.K., regular bicyclists take 1.3 fewer sick days per year.
Quaxing refers to using your bike for everyday tasks like shopping.
Newtown business: "If we can get more people biking the better it is"
San Diego "Bikes Mean Business"
Bikes Mean Business: Bike Friendly Business Districts from Michael Lowe on Vimeo.
Oregon "Bike Friendly Business Program"
Read more about the benefits of biking for people, our communities, our planet and the economy.
Find out how cycle tourism is big business and how you can be part of the action.
Do the sums: bicycle-friendly changes are good business, Melbourne May 2016. This article references other articles and studies on the business benefits of cycling.


Aggregate Demand & Aggregate Supply Practice Question - Part 6. ... How Money Supply and Demand Determine Nominal Interest Rates. 10 Supply and Demand Practice Questions From GRE Tests. What are Cost-Push Inflation and Demand-Pull Inflation? Shifting the Demand Curve.
How Do Changes in the Money Supply Affect Aggregate Demand?
View data of a measure of the U.S. money supply that includes all components of M1 plus several less-liquid assets.
There are other problems as well with the AD-AS model than the assumption of a fixed money stock. Colander (1995) pointed out that the model contains two contradictory accounts of aggregate supply.


text:
Peoria County Building Permits (Illinois)
Peoria County
Building Departments in Peoria County, IL create and enforce building codes and zoning rules to ensure that buildings are safe. They also review and approve building plans and issue Peoria County building permits. These building permits may be required for land development, renovations, demolition, repairs, and other construction. Permits can show if a building meets Peoria County fire codes and other building regulations, demonstrate that a building is safe to occupy, and they can also be used to prove that a construction project holds a valid Peoria County building permit. Peoria County Building Departments provide information on which projects require a building permit, how to apply for a permit, and the rules for receiving a permit. They may also provide searchable databases of approved Peoria County building permits. Building Departments often provide online access to building permit rules and records.
Peoria City Building Department Peoria IL 456 Fulton Street 61602 309-494-8620
Peoria County Planning and Zoning Department Peoria IL 324 Main Street 61602 309-672-6915
Town and City Halls in Peoria County, IL provide municipal services for their community, such as preserving vital records and issuing and filing building permits. These Peoria County building permits may be required for a number of construction projects, including renovations, demolitions, repairs, land development, and planned construction. They may also issue land use permits related to property boundary lines, as well as occupancy permits that certify that a building meets code and can be occupied by residents in Peoria County, Illinois. These records can be used to prove that a construction project has a valid Peoria County permit, find approved and rejected permit applications, or to look up building permit requirements, apply for a permit, or search for approved permits. Town and City Halls typically provide online access to their building permit services.
Kickapoo Town Hall Edwards IL 10025 W US Highway 150 61528 309-691-1518
Peoria City Hall Peoria IL 419 Fulton Street, Ste 106 61602 309-494-8640
Princeville Town Hall Princeville IL 206 North Walnut Street 61559 309-385-4765
Building Inspectors in Peoria County, IL ensure that all construction projects meet building codes and regulations. They are responsible for monitoring designs, building materials, Peoria County building safety codes, and utilities like electricity and plumbing. As part of this job, Peoria County Building Inspectors issue permits for new construction, remodels, renovations, and planned construction. They also issue demolition, relocation, and occupancy permits, including inspection reports that verify that a Peoria County property is safe for residents. Building Inspectors maintain records and reports on their inspections and permits, which include information about the Peoria County property owners, the property, and whether the permit is valid. Their records also show Peoria County violations and work stoppage orders. They provide information on how to receive a permit as well as permit requirements, and much of this information may be available on the Building Inspector website.
Peoria Building Inspector Peoria IL 419 Fulton Street, 401 61602 309-494-8620
Code Enforcement Offices in Peoria County, IL are responsible for ensuring compliance with building codes, zoning rules, and other regulations. As part of enforcing these codes and regulations, Peoria County Code Enforcement often issue building permits. These permits may be required for Peoria County land development, demolition, repairs, renovations, and other kinds of construction. They may also issue Peoria County occupancy permits at the end of a construction project, which certify that the building meets code and can be occupied. Code Enforcement Offices may also be responsible for issuing certificates of zoning compliance, and they produce reports that show if a building has any code violations or has a valid Peoria County permit for construction. Their office can also help look up building permit rules, apply for a permit, or search for approved permits. Code Enforcement Offices often provide online access to their building permit records.
Peoria City Code Enforcement Peoria IL 456 Fulton Street, 300 61602 309-494-8654
Building Permits near Peoria County
Bureau County


text:
Government Library Collection
Government Printing Office
The US Government Printing Office's core mission, Keeping America Informed, dates to 1813 to 2005. Congress determined the need to make information regarding the work of the three branches of government available to all Americans. This is the inherent function of government which GPO carries out for Federal agencies on behalf of the public. The GPO is the Federal government's primary centralized resource for gathering, cataloging, producing, providing and preserving published information in all its forms.
Preliminary Report of the U.S. Commission on Ocean Policy
By: Government Printing Office
Government Reference Publication
Excerpt: And private sector entities with ocean interests, would also be created to ensure a formal structure for nonfederal input on ocean and coastal policy matters. A small Office of Ocean Policy would provide staff support. The Commission recommends that this structure be established immediately by Congress. Pending congressional action, the President should put this structure in place through an Executive Order. Strengthened Federal Agency Structure Improved federal...
Report on the May 1998 Electronic Systems Development Diviosn Inte...
Report on Improving the Controls Over Eeo Contract Investigations
Report on the Biling Vouchers Submitted for Program 3402-5
In the Supreme Court of the United States
Excerpt: The above-entitled matter came on for oral argument before the Supreme Court of the United States at 11:27 a.m. APPEARANCES: JAMES W. ELLIS, ESQ., Albuquerque, New Mexico; on behalf of the Petitioner. PAMELA A. RUMPZ, ESQ., Assistant Attorney General, Richmond, Virginia; on behalf of the Respondent.
Heat-Set Web Offset Machine-Finish Book
Excerpt: Use information - This paragraph is informational only and is not exclusively definitive of the end use. For simultaneous face and back, blanket to blanket, web offset printing of books, pamphlets, catalogs, periodicals, etc. Low bulk. Printed matter may include text, illustrations, and halftones up to 150-line screen. Slitting, pasting, and/or cross perforating are including in press capabilities. Stock: Groundwood pulp, not to exceed 1 pct. The total lignin co...
Machine-Finish Book End
Excerpt: Use information - This paragraph is informational only and is not exclusively definitive of the end use. For end leaves of bound books, some of which may be printed by the offset process. Printed matter may include line illustrations and halftones up to 150-lines screen. Unless the option below is specified, the following 'basic' specification applies. Stock: Groundwood pulp, not to exceed 10 pct. Note: 1 Not less than 30 postconsumer fiber. Any percent over 30 ...
Heat-Set Web Offset Book
Excerpt: Roll paper shall be tightly wound at even tension and shall not contain more than the specified maximum number of splices per roll. The number of splices permitted per roll is determined by the roll diameter as ordered. On rolls 1, 016 mm (40 inches) or less, a maximum of three splices per roll shall be allowed. On rolls over 1, 016 mm (40 inches), a maximum of four splices per roll shall be allowed. Splices shall be neatly and securely overlap-pasted and made w...
No. 1 Offset Book, Smooth-Finish
Excerpt: Use information - This paragraph is informational only and is not exclusively definitive of the end use. For highest quality face and back offset printing of books, pamphlets, folders etc. Low bulk. Printed matter may include text, line illustrations, halftones up to 150-line screen, and solid reverses. Unless the option below is specified, the following 'basic' specification applies. Stock: 100 pct chemical pulp. Note: 1 Not less than 30 pct postconsumer fiber....
Offset Book, Colored
Excerpt: Use information - This paragraph is informational only and is not exclusively definitive of the end use. For face and back multicolor offset printing of books, pamphlets, catalogs, folders, circulars, etc.; light colors suitable for printing solid reverses or heavy halftones. Printed matter may include text, line illustrations, and halftones up to 150-line screen. Sheets 216 by 356 mm (81?2 by 14 inches) or smaller are used principally for reproduction by small ...
National Science Foundation Fy 2000 Gpra Performance Plan1
Excerpt: This is NSF's second GPRA performance plan. It is based on NSF's GPRA strategic plan, submitted to Congress in September, 1997, and the FY 1999 performance plan. The mission, outcome goals, and critical factors for success from the strategic plan are outlined below.
The Constitution of the United States of America
By: Johnny H. Killian
Excerpt: The infirm state of the nondelegation doctrine was demonstrated further in Loving v. United States.1 Article 118 of the Uniform Code of Military Justice (UCMJ) 2 provides for the death penalty for premeditated murder and felony murder for persons subject to the Act, but the statute does not comport with the Court's capital punishment jurisprudence, which requires the death sentence to be cabined by standards so that the sentencing authority is constrained to nar...
Part I Our Oceans : A National Asset
Excerpt: EVALUATING THE VAST WEALTH OF U.S. OCEANS AND COASTS America is a nation surrounded by and reliant on the oceans. From the fisherman in Maine, to the homemaker in Oregon, to the businessperson in Miami, and even the farmer in Iowa, every American influences and is influenced by the sea. Our grocery stores are stocked with fish, our docks bustle with waterborne cargo, and millions of tourists visit our coastal communities each year, creating jobs and pumping doll...
Title V : Community Prevention Grants Program
Excerpt: The Office of Juvenile Justice and Delinquency Prevention (OJJDP) was established by the President and Congress through the Juvenile Justice and Delinquency Prevention (JJDP) Act of 1974, Public Law 93-415, as amended. Located within the Office of Justice Programs of the U.S. Department of Justice, OJJDP's goal is to provide national leadership in addressing the issues of preventing and controlling juvenile delinquency and improving the juvenile justice system. ...
Memorandum : Report on Improving the Effectiveness and Efficiency ...
Excerpt: UNITED STATES GOVERTMENT PRINTING OFFICE OF INSPECTOR GENRAL ...


The basic process of making wine is centuries old.
With Wine Kitz as your partner, you you can save money and still enjoy quality wines by taking the best of what the wineries have to offer – winery grade grapes specially concentrated to retain all of their unique quality and flavour, state-of-the-art processes and top-notch ingredients – by making your own superb wines.
As you can see in the chart below, the processes a commercial winery employs to create quality wines can easily be replicated by the novice winemaker, as long as top quality ingredients and equipment are used, and the appropriate care taken.
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CALL US or just drop by more information. We look forward to serving you!


text:
Q: Linked list c++ inserting, all cases checked but nothing works So I'm trying to make a basic singly linked list, without tail and going to use another class "CarObject" to add it to my CarList, which is basically my linked list. The only issue is that after writing out the code and testing it, nothing seems to print/work, i dont even get an error at all. I'm kind of lost and not sure what i did wrong.
UPDATE!: lets say we ignore my code, but how would you implement an add function to a linked list(no tail)
class CarList
{
    class NodeType{

       friend class CarList;
       private:
         CarObject* data;
         NodeType* next;
     };

    public:
        void addCar(CarObject*);

    private:
        NodeType *head;

};

void CarList::addCar(CarObject *car){

  NodeType* newNode;
  NodeType* currNode;

  newNode = new NodeType;
  newNode->data = car;
  newNode->next = NULL;

  currNode = head;

  while (currNode != NULL) {
    if (car->getYearModel().lessThan(currNode->data->getYearModel()))
      break;

    currNode = currNode->next;
  }

  newNode->next = currNode;
}

void CarList::print(){

    NodeType* currNode = head;
   while (currNode != NULL) {
    currNode->data->printTheCarInfo();
    currNode = currNode->next;
  }

}

A: You forgot to update the next pointer of the previous node:
  NodeType* prevNode = NULL;
  while (currNode != NULL) {
    if (car->getYearModel().lessThan(currNode->data->getYearModel()))
      break;

    prevNode = currNode; //remember the previous node
    currNode = currNode->next;
  }

  newNode->next = currNode;
  if (prevNode)
      prevNode->next = newNode;
  else
      head = newNode; //if there's no previous node - newNode is the new head!