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Offshore and International Law / Offshore zones / USA-Delaware-Corporation
USA-Delaware-Corporation
Before Delaware was settled by European colonists, the area was home to the Eastern Algonquian tribes known as the Unami Lenape or Delaware throughout the Delaware valley, and the Nanticoke along the rivers leading into the Chesapeake Bay. The Dutch were the first Europeans to settle in present-day Delaware. Within a year all the settlers were killed in a dispute with area Native American Tribes. In 1638 New Sweden, a Swedish trading post and colony, was established by Peter Minuit at the head of a group of Swedes, Finns and Dutch. The colony of New Sweden lasted for 17 years. In 1651, the Dutch established a fort at present-day New Castle, and in 1655 they conquered the New Sweden colony, annexing it into the Dutch New Netherland. Only nine years later, in 1664, the Dutch were conquered by a fleet of English ships. Fighting off a prior claim by Cecilius Calvert, 2nd Baron Baltimore, Proprietor of Maryland, the Duke passed his somewhat dubious ownership on to William Penn in 1682. Penn strongly desired access to the sea for his Pennsylvania province and leased what then came to be known as the "Lower Counties on the Delaware" from the Duke. Penn established representative government and briefly combined his two possessions under one General Assembly in 1682. Delaware was one of the 13 colonies which rioted against British control during the Independent War.
Price 2 190 USD 2 190 USD 2 690 USD
Legal Partner of Review:
Corporations & Companies, Inc. (CorpCo®)
Corporations & Companies, Inc. (CorpCo®) is a professional incorporation service company based in the incorporating capital of the world, the State of Delaware, and is owned by attorneys with more than forty years of combined experience. Since 1972, our professional staff has assisted entrepreneurs, accountants and attorneys in forming and maintaining their corporations and companies.
Delaware Corporation Formation
including incorporation tax, state registry fee, including Compliance fee
Stamp Duty and Delaware Division of Corporations incorporation fee
—Delivery of documents by courier mail
DHL or TNT, at cost of a Courier Service
— Apostilled set of Statutory documents
Apostilled Certificate of incorporation
Statement of Incorporator in Lieu of Organization Meeting
Company's tax residence certificate for access to double tax treaties network
Document issued by a state agency in some countries (Registrar of companies) to confirm a current status of a body corporate. A company with such certificate is proved to be active and operating.
Certificate of Incumbency
6.452 sq. km 917.092 (2012) Dover 7% (2013) 19 (2013, USA)
North America; eastern coast of the USA
moderate; long and cold winters, temperature sometimes drops below zero and rises up to +6. Summer is not so hot, average temperature is +20-+31
+ 8 hours
White 79.96%, black 12.85%, Asian 4.43%, Amerindian and Alaska native 0.97%, native Hawaiian and other Pacific islander 0.18%, two or more races 1.61%
state of the USA
Governor of Delaware
Delaware General Assembly: House of Representatives (41 members) and Senate (21 members)
Delaware Supreme Court, Delaware Superior Court, Delaware Court of Chancery, Family Court, Delaware Court of Common Pleas, and minor non-constitutional courts (the Justice of the Peace Courts and Aldermen's Courts)
6 (2013, USA)
No common law 1 week No Yes
sole proprietorship; general partnership; limited partnership; "C" Corporation; Public Benefit Corporation; "S" Corporation; limited liability company; limited liability partnership
"association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations)
1 No No Yes Yes
1 No Yes No No
Yes / annaully / anywhere
No requirements No requirements No requirements No requirements No
15% 15-35% No 30% Yes
All businesses operating in Delaware which are not registered as a flow-through entity (like a sole proprietorship, a partnership, or an S-Corporation) must report their income and pay both Delaware and Federal corporate income taxes on their earnings. Federal tax rate varies from 15% tp 35%. Delaware state income tax rates are 8.7%.
Gains recognized by domestic corporations on capital assets (e.g. assets held for investment) are taxed at the same rate as ordinary income. Capital losses can be deducted against capital gains, but not against ordinary income. Relief from gain recognition is available for sales or exchanges of business assets in certain situations. A foreign corporation generally is exempt from tax on capital gains, unless the gain is from the sale of a US real property interest or is connected with the operation of a US trade or business (tax on the latter may be eliminated under a treaty in certain cases).
The US does not levy a federal value added tax or sales tax. Individual states levy sales tax at various rates, subject to state-set requirements. Delaware has no sales tax, and does not allow cities or counties to assess any type of sales tax. Businesses are, taxed on their gross receipts as an alternative to sales tax, but this tax cannot be passed on to consumers.
payroll tax; property tax; inheritance/estate tax; social security taxes
No No No Yes Yes
Delaware is a U.S. state located on the Atlantic Coast in the Mid-Atlantic region of the United States. It is bordered to the south and west by Maryland, to the northeast by New Jersey, and to the north by Pennsylvania.
Total area of the state is 6.452 sq. km. The population is 917.092 (2012). Among ethnic groups are White 79.96%, black 12.85%, Asian 4.43%, Amerindian and Alaska native 0.97%, native Hawaiian and other Pacific islander 0.18%, two or more races 1.61%.
The capital is Dover.
The official language is English.
The currency is US dollar (USD).
Climate of Delaware is moderate; long and cold winters, temperature sometimes drops below zero and rises up to +6. Summer is not so hot, average temperature is +20-+31.
Time difference with Moscow is + 8 hours.
Literacy rate is 99%.
Calling code is +1-302.
Before Delaware was settled by European colonists, the area was home to the Eastern Algonquian tribes known as the Unami Lenape or Delaware throughout the Delaware valley, and the Nanticoke along the rivers leading into the Chesapeake Bay.
The Dutch were the first Europeans to settle in present-day Delaware. Within a year all the settlers were killed in a dispute with area Native American Tribes. In 1638 New Sweden, a Swedish trading post and colony, was established by Peter Minuit at the head of a group of Swedes, Finns and Dutch. The colony of New Sweden lasted for 17 years. In 1651, the Dutch established a fort at present-day New Castle, and in 1655 they conquered the New Sweden colony, annexing it into the Dutch New Netherland. Only nine years later, in 1664, the Dutch were conquered by a fleet of English ships. Fighting off a prior claim by Cecilius Calvert, 2nd Baron Baltimore, Proprietor of Maryland, the Duke passed his somewhat dubious ownership on to William Penn in 1682. Penn strongly desired access to the sea for his Pennsylvania province and leased what then came to be known as the "Lower Counties on the Delaware" from the Duke. Penn established representative government and briefly combined his two possessions under one General Assembly in 1682.
Delaware was one of the 13 colonies which rioted against British control during the Independent War.
Delaware's fourth and current constitution, adopted in 1897, provides for executive, judicial and legislative branches.
Executive branch is headed by the Governor of Delaware.
Legislative power is vested in the Delaware General Assembly which consists of a House of Representatives with 41 members and a Senate with 21 members. It sits in Dover, the state capital. Representatives are elected to two-year terms, while senators are elected to four-year terms. The Senate confirms judicial and other nominees appointed by the governor.
Judicial power comprises Delaware Supreme Court, Delaware Superior Court, Delaware Court of Chancery, Family Court, Delaware Court of Common Pleas, and minor non-constitutional courts (the Justice of the Peace Courts and Aldermen's Courts).
For the years of 2007 through 2010, the gross state product of Delaware was in the US$60 to 62 billion range, having risen from US$40 billion in 2000.
The per capita personal income was $34,199, ranking 9th in the nation.
According to a 2013 study by Phoenix Marketing International, Delaware had the ninth-largest number of millionaires per capita in the United States.
Delaware's agricultural output consists of poultry, nursery stock, soybeans, dairy products and corn.
As of January 2011, the state's unemployment rate was 8.5%.
More than 50% of all U.S. publicly traded companies and 63% of the Fortune 500 are incorporated in Delaware. The state's attractiveness as a corporate haven is largely because of its business-friendly corporation law. Franchise taxes on Delaware corporations supply about one-fifth of its state revenue.
Delaware is a common law state.
The Delaware General Corporation Law, which forms the basis of the Courts' opinions, is widely regarded as giving great flexibility to corporations to manage their affairs. For this reason and due to the Court of Chancery, Delaware is considered to have the most business-friendly legal system in the United States; therefore a great number of companies are incorporated in Delaware.
The principal forms of business organization in Delaware are:
sole proprietorship;
general partnership;
limited partnership;
"C" Corporation;
Public Benefit Corporation;
"S" Corporation;
limited liability company;
One of the most common structures is the corporation.
There is a range of requirements to the name the corporation in Delaware:
The name of the corporation shall contain 1 of the words "association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations thereof, with or without punctuation);
The name of the corporation shall be such as to distinguish it upon the records in the office of the Division of Corporations in the Department of State from the names that are reserved on such records and from the names on such records of each other corporation, partnership, limited partnership, limited liability company or statutory trust organized or registered as a domestic or foreign corporation, partnership, limited partnership, limited liability company or statutory trust under the laws of this State, except with the written consent of the person who has reserved such name or such other foreign corporation or domestic or foreign partnership, limited partnership, limited liability company or statutory trust, executed, acknowledged and filed with the Secretary of State in accordance;
The name of the corporation shall not contain the word "bank," or any variation thereof, except for the name of a bank reporting to and under the supervision of the State Bank Commissioner of this State or a subsidiary of a bank or savings association, or a corporation regulated under the Bank Holding Company Act of 1956, or the Home Owners' Loan Act.
Registration of Corporation
The following steps are required to incorporate a corporation in Delaware:
Obtain a registered agent: Delaware law requires that every business entity have and maintain a Registered Agent in the State of Delaware who may be either an individual resident or business entity that is authorized to do business in the State of Delaware. The registered agent must have a physical street address in Delaware. If the business is physically located in Delaware, then the business may act as its own registered agent.
Name reservation: The Delaware Division of Corporations allows for the reservation of an entity name. This is not a requirement in order to form your entity but will guarantee that your name is held for you for a period of 120 days. You can reserve your entity name online at Division's web site at https://delecorp.delaware.gov/tin/EntitySearch.jsp. The fee is $75.00. Please print your confirmation page if you reserve your name online. You may also submit your reservation application in writing. The forms are available at https://delecorp.delaware.gov/tin/EntitySearch.jsp You may fax or mail in your request to the office.
Fill in and submit Certificate of Incorporation/Formation Forms: The entity forms are PDF fillable and can be mailed or faxed to the office of Division of Corporations. A cover sheet with your name or entity name, return address and phone number is required. The mailing address is Division of Corporations -John G. Townsend Building - 401 Federal Street - Suite 4 - Dover, DE 19901. All filing fees must be paid upon submission of your request.
Local Registered Office and Registered Agent
Every corporation shall have and maintain in Delaware a registered office which may, but need not be, the same as its place of business. The address of a registered office shall include the street, number, city, county and postal code.
Every corporation shall have and maintain in this State a registered agent, which agent may be any of:
The corporation itself;
An individual resident in this State;
A domestic corporation (other than the corporation itself), a domestic partnership (whether general (including a limited liability partnership) or limited (including a limited liability limited partnership)), a domestic limited liability company or a domestic statutory trust; or
A foreign corporation, a foreign partnership (whether general (including a limited liability partnership) or limited (including a limited liability limited partnership)), a foreign limited liability company or a foreign statutory trust.
Every registered agent for a domestic corporation or a foreign corporation shall:
If an entity, maintain a business office in this State which is generally open, or if an individual, be generally present at a designated location in this State, at sufficiently frequent times to accept service of process and otherwise perform the functions of a registered agent;
If a foreign entity, be authorized to transact business in this State;
Accept service of process and other communications directed to the corporations for which it serves as registered agent and forward same to the corporation to which the service or communication is directed; and
Forward to the corporations for which it serves as registered agent the annual report or an electronic notification of same in a form satisfactory to the Secretary of State.
Any corporation may, by resolution of its board of directors, change the location of its registered office in this State to any other place in this State. By like resolution, the registered agent of a corporation may be changed to any other person or corporation including itself.
The registered agent of 1 or more corporations may resign and appoint a successor registered agent by filing a certificate with the Secretary of State, stating the name and address of the successor agent. There shall be attached to such certificate a statement of each affected corporation ratifying and approving such change of registered agent. Upon such filing, the successor registered agent shall become the registered agent of such corporations as have ratified and approved such substitution and the successor registered agent's address, as stated in such certificate, shall become the address of each such corporation's registered office in this State. The Secretary of State shall then issue a certificate that the successor registered agent has become the registered agent of the corporations so ratifying and approving such change and setting out the names of such corporations.
The registered agent of 1 or more corporations may resign without appointing a successor by filing a certificate of resignation with the Secretary of State, but such resignation shall not become effective until 30 days after the certificate is filed. The certificate shall be executed and acknowledged by the registered agent, shall contain a statement that written notice of resignation was given to each affected corporation at least 30 days prior to the filing of the certificate by mailing or delivering such notice to the corporation at its address last known to the registered agent and shall set forth the date of such notice.
Corporation is required to keep in its principal place of business, which does not have to be registered office and can be any country, the following documents:
stock ledger,
books of account,
minute books.
There is no statutory requirement for an LLC to have a common seal.
Redomicile
The redomiciliation of companies to or from Delaware is permitted.
The business and affairs of every corporation in Delaware shall be managed by or under the direction of a board of directors.
The board of directors of a corporation shall consist of 1 or more members, each of whom shall be a natural person. The number of directors shall be fixed by the bylaws, unless the certificate of incorporation fixes the number of directors, in which case a change in the number of directors shall be made only by amendment of the certificate.
Directors need not be stockholders.
Unless otherwise restricted by the certificate of incorporation or bylaws, any action required or permitted to be taken at any meeting of the board of directors may be taken without a meeting if all members of the board consent thereto in writing, or by electronic transmission and the writing or writings or electronic transmission or transmissions are filed with the minutes of proceedings of the board. Such filing shall be in paper form if the minutes are maintained in paper form and shall be in electronic form if the minutes are maintained in electronic form. Unless otherwise restricted by the certificate of incorporation or bylaws, the board of directors of any corporation may hold its meetings outside of this State.
The names and addresses of all the directors and the names and addresses of not more than 2 officers of the corporation are required to be listed in annual franchise tax report to the Secretary of State.
Positions of president, secretary and treasure are mandatory for each corporation.
One individual may be appointed as director, president, secretary and treasurer.
A corporation must have a minimum of one shareholder at any time. Shareholders may be either a natural person or a corporate entity. There are no residency requirements.
There are no public records about shareholders.
Annual meeting is required, and could be held in any country. The board of directors may, in its sole discretion, determine that the meeting may be held solely by means of remote communication. The failure to hold an annual meeting does not affect the validity of any corporate action.
Beneficiaries' details do not appear on a public profile. Generally, service providers including firms specializing in company formation, trust managers, lawyers, and accountants, keep beneficiaries' information in strict confidentiality.
Share Capital and Shares
Delaware does not have a minimum capital requirement to incorporate a Corporation.
When incorporating in Delaware, a corporation must designate the amount of common stock (shares) that the corporation is authorized to issue and the par value for each (share of or type of) stock. "Par value" is the minimum value that the stock will have, and multiplying par value by the number of shares will give you the value of capital, although it is possible to issue no-par value shares.
Corporation is a taxable legal entity. Each corporation is required to file corporate income tax return annually and pay taxes on all income received inside and outside of US.
Federal income tax rates depend from corporate taxable income and vary from 15% to 35% on worldwide net income.
Delaware state income tax rates are 8.7% on net income attributable to business in Delaware only.
Corporation is able to take tax deductions on business expenses (auto, office, etc.). Moreover, Corporation can provide tax free benefits for its employees, such as dental, medical and others.
Corporation is required to maintain appropriate accounting records and file annual income tax returns with US Internal Revenue Services. Corporations who are incorporated in Delaware and whose activities are limited to maintaining a statutory registered office and not conducting business within Delaware, are exempt from filing the Delaware Corporate Income Tax Return.
All US citizens and residents, including resident aliens and citizens who reside outside the US, pay federal tax on their worldwide income. Nonresident aliens are taxed only on ECI and US-source non-ECI. The 50 states and the District of Columbia also collect income tax from nonresidents and individuals who reside in their territory.
Individuals generally must include nearly all gross income from whatever source derived in their taxable income (including their compensation for services (including all forms of remuneration and allowances), dividends, interest, royalties, rents, fees and commissions, gains from dealings in property and income from a partnership). Nonresident aliens exclude non- ECI in computing taxable income; however, they are subject to US tax on the gross amounts of such income, generally collected on receipt via withholding, if the income is from US sources and not from the sale or exchange of property.
Rates are progressive up to 39.6%.
Delaware collects a state income tax at progressive rate spread across tax brackets:
Tax Bracket (Single) Tax Bracket (Couple) Marginal Tax Rate
$2,000+ $2,000+ 2.20%
$10,000+ $10,000+ 4.80%
In addition to the regular income tax, individuals may be subject to the alternative minimum tax (AMT), which is triggered where an individual's tentative AMT liability exceeds that individual's regular income tax liability. The AMT is imposed at a rate of 26% on the taxable excess (AMT income minus an "exemption amount") up to specified levels, and at a rate of 28% on the taxable excess above these levels. The exemption amounts for the individual AMT for 2013 were USD 80,800 for married taxpayers filing jointly and USD 51,900 for unmarried taxpayers) and will be automatically indexed for inflation thereafter.
The tax year is the calendar year, unless a fiscal year is elected. Any fiscal year must end on the last day of a calendar month.
Tax is deducted at source from employment income. Individual self-assessment tax returns are due by the 15th day of the fourth month following the end of the tax year (or the sixth month, in the case of certain nonresident aliens).
In general, all businesses operating in Delaware which are not registered as a flow-through entity (like a sole proprietorship, a partnership, or an S-Corporation) must report their income and pay both Delaware and Federal corporate income taxes on their earnings.
Domestic corporations are taxed by the federal government on worldwide income, including income from branches, whether or not repatriated. Profits of foreign subsidiaries usually are not taxed until they are repatriated as dividends. A foreign corporation is taxable on income effectively connected with the conduct of a trade or business in the US ("effectively connected income" or "ECI") and on most non-ECI that is derived from US sources.
Domestic corporations are taxed on nearly all gross income (including, e.g. income from a business, compensation for services, dividends, interest, royalties, rents, fees and commissions, gains from dealings in property and income from a partnership), from whatever source derived. A foreign corporation is subject to this same tax, except that taxable income for this purpose is limited to the gross amount of its ECI.
A flat tax of 35% applies to the taxable income of a corporation that has taxable income for the year equal to or greater than USD 18,333,333. Graduated rates, starting as low as 15%, apply to income of a corporation with total taxable income of less than USD 18,333,333. The gradations in the rate brackets that apply to a single corporation's progressive amounts of income phase out as the corporation's total taxable income rises from USD 100,000 to USD 18,333,333.
Because C-Corporations pay corporate taxes on their revenue in addition to the personal income taxes shareholders and owners pay on profits withdrawn from the company, profits received from a C-Corporation are subject to a phenomenon known as double taxation.
S-Corporations and other flow-through entities aren't subject to the double taxation of revenue imposed on a C-Corp, because they aren't required to pay corporate taxes on their revenue. However, the owners or members of the corporation must report their share of the corporation's income on their personal tax returns and pay Delaware and federal income tax.
Domestic and foreign corporations are liable for a 20% alternative minimum tax (AMT) to the extent that 20% of an adjusted measurement of income, computed without certain preferences, exceeds the regular tax on taxable income.
A dividends received deduction is available for dividends received by a corporate shareholder from a domestic corporation, at a rate of 70% (for a less-than 20% shareholder), 80% (for a noncontrolling shareholder owning 20% or more) or 100% (for distributions among members of the same affiliated group, provided other requirements are met).
A corporation's net operating losses generally may be carried back two years and forward 20 years.
Dividends The gross amount of dividends paid by a domestic corporation to a foreign corporation generally is subject to a 30% withholding tax, unless the rate is reduced under a tax treaty or the income is ECI. Dividends received by a foreign corporation from another foreign corporation out of the latter's earnings attributable to ECI are not subject to US withholding tax; the branch profits tax serves as a substitute for shareholder-level taxation of such earnings.
Interest The gross amount of interest received by a foreign corporation from US sources generally is subject to a 30% withholding tax, unless the rate is reduced under a tax treaty or a statutory exemption applies. Interest that is ECI and certain interest on portfolio debt obligations, on short-term obligations, on bank deposits, on bonds issued by state or local governments and on debts of grandfathered 80/20 companies generally may be exempt from withholding tax.
Royalties Royalties received by a foreign corporation for the use of property in the US are subject to a 30% withholding tax unless the rate is reduced under a tax treaty or the income is ECI.
Technical service fees There is generally only a tax on fees for personal services, including technical services, if the services are performed within the US. If performed in the US, such fees typically would be ECI.
Other Any other income, gain or profit characterized as "fixed or determinable, annual or periodic" (FDAP) is subject to a 30% withholding tax, unless the rate is reduced under a tax treaty or the income is ECI.
The table below illustrates the basic withholding tax rates applicable to residents of the countries with which the US has concluded a tax treaty. ("D" indicates that the domestic rate (30%) applies.)
Treaty Partner Dividends, % Interest, % Royalties, %
Armenia D D 0
Australia 0/5/15 0/10 5
Austria 5/15 0 0/10
Azerbaijan D D 0
Bangladesh 10/15 5/10 10
Barbados 5/15 5 5
Belarus D D 0
Belgium 0/5/15 0 0
Bulgaria 5/10 5 5
Canada 5/15 0 10
Cyprus 5/15 0/10 0
Czech Republic 5/15 0 0/10
Denmark 0/5/15 0 0
Egypt 5/15 15 15
Estonia 5/15 10 5/10
Finland 0/5/15 0 0
France 0/5/15 0 0/5
Georgia D D 0
Germany 0/5/15 0 0
Greece D 0 0
Hungary 5/15 0 0
Iceland 5/15 0 0/5
India 15/25 10/15 10/15
Indonesia 10/15 10 10
Ireland 5/15 0 0
Israel 12.5/25 10/17.5 10/15
Italy 0/5/15 0/10 0/5/8
Jamaica 10/15 12.5 10
Japan 0/5/10 0/10 0
Kazakhstan 5/15 10 10
Korea 10/15 12 10/15
Kyrgyzstan D D 0
Latvia 5/15 10 5/10
Lithuania 5/15 10 5/10
Luxembourg 5/15 0 0
Malta 5/15 10 10
Mexico 0/5/10 4.9/10/15 10
Moldova D D 0
Morocco 10/15 15 10
Netherlands 0/5/15 0 0
New Zealand 0/5/15 0/10 5
Norway 15 0 0
Pakistan 15/D D 0
Philippines 20/25 10/15 15
Poland 5/15 0 10
Portugal 5/15 10 10
Romania 10 10 10/15
Russia 5/10 0 0
Slovakia 5/15 0 0/10
Slovenia 0/5/15 0/5 5
South Africa 5/15 0 0
Spain 10/15 0/10 5/8/10
Sri Lanka 15 10 5/10
Sweden 0/5/15 0 0
Switzerland 0/5/15 0 0
Tajikistan D D 0
Thailand 10/15 10/15 5/8/15
Trinidad & Tobago D D 0/15
Tunisia 14/20 0/15 10/15
Turkey 15/20 10/15 5/10
Turkmenistan D D 0
Ukraine 5/15 0 10
United Kingdom 0/5/15 0 0
Uzbekistan D D 0
Venezuela 0/5/15 4.95/10 5/10
The US does not levy a federal value added tax or sales tax. Individual states levy sales tax at various rates, subject to state-set requirements.
Delaware has no sales tax, and does not allow cities or counties to assess any type of sales tax. Businesses are, taxed on their gross receipts as an alternative to sales tax, but this tax cannot be passed on to consumers. A 3.75% "document fee" is collected on all automobile sales, and occupational license taxes of up to 1.92% are also collected on certain business activity.
Stamp duty is not levied in the US, including Delaware.
All corporations incorporated in the State of Delaware are required to file an Annual Report and to pay a franchise tax. Exempt domestic corporations do not pay a tax but must file an Annual Report. The Annual Report filing fee for all other domestic corporations is $50.00 plus taxes due upon filing of the Annual Report. Taxes and Annual Reports are to be received no later than March 1st of each year. The minimum tax is $225.00.
Other Taxes and Duties
Payroll tax The employer must withhold federal income tax from employee wages and must remit the tax to the government.
Real property tax Tax generally is imposed by the local governments at various rates. The median property tax in Delaware is $1,078.00 per year for a home worth the median value of $249,400.00. Counties in Delaware collect an average of 0.43% of a property's assessed fair market value as property tax per year.
Inheritance/estate tax For US citizens and residents, the estate tax is imposed, generally based on the assets of the deceased in excess of USD 5,340,000 (for 2014), and the heirs generally are not subject to income tax on the appreciation of the assets in the hands of the decedent. A gift tax is imposed on gifts made during a person's life. The top rate for estate and gift taxes is 40%. For nonresident noncitizens, estate taxes are imposed only on property situated in the US in excess of USD 60,000. Gift taxes are imposed on any transfer in excess of a USD 13,000 annual exclusion. The US has estate and gift tax treaties in force with over a dozen countries.
Social security Social security taxes are comprised of old age, survivors and disability insurance (OASDI), and "hospital insurance" (also known as "Medicare"). The taxes generally are borne equally by the employer and the employee, with the employer responsible for remitting each employee's portion to the federal government. The OASDI tax is imposed on the first USD 117,000 of wages, at the combined rate of 12.4%. The Medicare tax is imposed on total wages, at the combined rate of 2.9% (plus an additional 0.9% for wages above a certain threshold). The employer's portion of social security taxes is deductible for income tax purposes.
Anti-Avoidance Rules
Transfer pricing: The tax authorities may adjust income in related party transactions that are not at arm's length. Detailed regulations prescribe the scope, specific methodologies and principles. Documentation is required. Advance pricing agreements, both bilateral and unilateral, may be negotiated.
Thin capitalization: The "earnings stripping" rules restrict the ability of US (and certain foreign) companies to claim an interest deduction on debt owed to, or guaranteed by, certain non-US related persons (and other related persons exempt from US tax). The rules generally apply where the debt-to-equity ratio of the payer exceeds 1.5 to one and the payer's "net interest expense" exceeds 50% of its "adjusted taxable income" for the year. Disallowed interest that is not currently deductible may be carried forward and deducted in future years if certain conditions are satisfied.
Controlled foreign companies: Certain types of income of controlled foreign corporations (CFCs) are included currently in the taxable income of "US shareholders" (US persons that own at least 10% of the foreign corporation's voting stock). A CFC is a foreign corporation, more than 50% (by vote or value) of whose stock is owned (directly, indirectly or by attribution) by "US shareholders."
Other: The US has numerous structure-specific regimes, including the anti-inversion and PFIC provisions.
Disclosure requirements: Corporations with USD 10 million or more in assets are required to file Schedule UTP, disclosing information about tax positions treated as "uncertain" for financial statement purposes. Individuals are required to file a statement with their income tax returns to report interests in specified foreign financial assets if the aggregate value of those assets exceeds certain thresholds. Reporting thresholds vary based on whether a filer files a joint tax return or resides abroad, and are higher for married couples and taxpayers who qualify for foreign residency. Failure to disclose for any taxable year would subject the individual to a USD 10,000 penalty (with the continuation penalty capped at USD 50,000) and a 40% penalty on an understatement of tax attributable to nondisclosed assets.
Beginning in 2014, new rules (FATCA) designed to prevent US persons from evading US tax through foreign accounts and entities are scheduled to be enforced by the imposition of a 30% withholding tax on US-source income that is not otherwise subject to withholding tax, and on the proceeds of post-2016 dispositions of instruments giving rise to US-source dividends or interest, in situations where insufficient information is provided, or insufficient diligence is performed, by foreign financial institutions (FFIs) or nonfinancial foreign entities (NFFEs) with respect to whether the ultimate owners of accounts or foreign entities are US persons.
Double Tax Agreements
The USA have exchange of information relationships with 88 jurisdictions through:
60 DTC: Australia, Austria, Bangladesh, Barbados, Belgium, Bulgaria, Canada, Chile, China, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Jamaica, Japan, Kazakhstan, Korea (Republic of), Latvia, Lithuania, Luxembourg, Malta, Mexico, Morocco, Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Russian Federation, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Turkey, Ukraine, United Kingdom, Venezuela, Viet nam.
34 TIEAs: Antigua and Barbuda, Argentina, Aruba, Bahamas, Barbados, Bermuda, Brazil, Cayman Islands, Colombia, Costa Rica, Curaçao, Dominica, Dominican Republic, Gibraltar, Grenada, Guernsey, Guyana, Honduras, Isle of Man, Jamaica, Jersey, Liechtenstein, Marshall Islands, Mauritius, Mexico, Monaco, Netherlands Antilles, Panama, Peru, Saint Lucia, Sint Maarten, Trinidad and Tobago, Virgin Islands (British).
Foreign Exchange Control
While there are no general restrictions on remittances of profits, dividends, interest, royalties or fees to nonresidents, sanctions and embargoes apply to listed countries and entities, with restrictions on foreign payments, remittances and other types of contracts and trade transactions. Regulations are prescribed by the US Treasury, and Treasury's Office of Foreign Assets Control maintains related lists. Extensive currency transaction reporting and recordkeeping requirements also apply.
There is no requirement to prepare and file financial statements for Delaware corporations.
There is no audit requirement for Delaware corporations.
All corporations incorporated in the State of Delaware are required to file an Annual Report and to pay a franchise tax. Exempt domestic corporations do not pay a tax but must file an Annual Report. The Annual Report filing fee for all other domestic corporations is $50.00 plus taxes due upon filing of the Annual Report. Taxes and Annual Reports are to be received no later than March 1st of each year. The minimum tax is $175.00 with a maximum tax of $180,000.00.
Taxpayers owing $5,000.00 or more pay estimated taxes in quarterly installments with 40% due June 1, 20% due by September 1, 20% due by December 1, and the remainder due March 1. The penalty for not filing a completed Annual Report on or before March 1st is $125. Interest at 1.5% per month is applied to any unpaid tax balance.
Notification of Annual Report and Franchise Taxes due are sent to all Delaware Registered Agents in December of each year.
Corporations may adopt as their tax year a fiscal year consisting of 12 months and ending on the last day of any month.
In general, a US corporation's tax return must be filed by the 15th day of the third month following the end of its taxable year. Related tax must be paid on or before the due date of the return. Extensions are available.
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text:
Orlando Sain (3 February 1912) was an Italian footballer.

Honours
 Coppa Italia winner: 1938-39

1912 births
1995 deaths
Italian footballers
Serie A players
Inter Milan players
Novara F.C. players
Genoa C.F.C. players
L'Aquila Calcio 1927 players
Istrian Italian people
Sportspeople from Pula
Association football goalkeepers
Asti Calcio F.C. players

redpajama_set_name: RedPajamaWikipedia


text:
Rickey Smiley Morning Show
the breakfast club radio show
Digital and Radio Facts
Home 2007thru2010 Leon Haywood Passes, Daughter Talks to Radio Facts
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Leon Haywood Passes, Daughter Talks to Radio Facts
Without a doubt nobody can ever forget Leon Haywood's huge 1975 smash "I Want'a Do Something Freaky to You" an infectious song that raced up the charts and was considered racy for the time was also re-introduced to a whole new generation (the sle) by Dr. Dre and Snoop Dogg's "Nothin' But a'G' Thang" 15 year later and the sle was used additionally for several other songs after that.The 75-year-old singer songwriter passed after a lengthy battle with Diabetes his daughter Dee informed Radio Facts yesterday which led to other complications over recent months making his health take a turn for the worse. He has a long list of collaborations and credits including co writing Carl Carlton's "She's a Bad Mama Jama (She's Built, She's Stacked)," which reached No. 2 on the Billboard chart in 1981. He owned a popular recording studio in Los Angeles which he continued to work at until his passing and a tribute is planned around the 15th of the month and we will keep you posted.
Westwood One Inks Partnership With Rich Eisen
DakhaBrakha: Tiny Desk (Home) Concert
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The Rich Eisen Show Launches January 4th on Westwood One Podcast Network New Podcast, Just Getting Started, Slated for 2021 Launch NEW YORK, NY – DECEMBER 17, 2020 – CUMULUS MEDIA's Westwood One today announced a partnership with Emmy-nominated broadcaster Rich Eisen to bring The Rich Eisen Show and future projects to the Westwood One Podcast Network. In the new partnership, Westwood One […] The post Westwood One Inks Partnership With Rich Eisen appeared first on Cumulus Media.
The Industry Votes on TOP 10 Best Black Radio DJs for...
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Teddy Pendergrass Car Accident - Transgender Woman in Accident with the Late Teddy Pendergrass Finally Speaks OutIn 1982, Teddy Pendergrass was on top of the world. He had just exited the group that gave him his start, Harold Melvin and the Blue Notes. [...]
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redpajama_set_name: RedPajamaCommonCrawl


text:
Q: Replace every other comma in string with a pipe I would like to use regex to replace every other comma in a text string with a Pipe to make it easier to parse.
This is how the string looks:
121234 SMITH, ALEX, 19512 JONES, ASHLEY, 400011 POPIO, CIRO, 162222 JANIS, LORI A, 12345 LEMON, KAREN, 66111 MORAN, LISA M, 111807 BRIGGS, CHERYL
This is how it should look after regex:
121234 SMITH, ALEX|19512 JONES, ASHLEY|400011 POPIO, CIRO|162222 JANIS, LORI A|12345 LEMON, KAREN|66111 MORAN, LISA M|111807 BRIGGS, CHERYL
I think I need to target the ", " that is in front of a number somehow.
Any help would be appreciated.
Adam

redpajama_set_name: RedPajamaStackExchange


D4Wml0n, July 7th, 2018. Real Estate, Matthew Perry's New Hollywood House.
What we have here is the gallery of Matthew Perry's New Hollywood House, there are 14 images to inspire you such as matthew perry home1, matthew perry home2, matthew perry home4, ashley ann house12 300x250, matthew perry home, and many others. Just cick the thumbnail bellow to see more images in high resolution.


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Toxic Alcohols 101: Ethanol, Methanol, Isopropanol
Posted on July 10, 2020 August 13, 2020 by Berkshire Corporation
Understanding Critical Differences in Use
It is hard to dispute that we are indeed finding ourselves living in 'interesting times.' With the financial markets fluctuating wildly, states revising their plans to re-open seemingly on an hourly basis as daily COVID-19 statistics look increasingly more grim, the unemployment rate skyrocketing, and racial tensions almost at boiling point, it is unsurprising that people are, as the phrase goes, on their last nerve. And, as we chronicled in our previous article 'Alcohol Use in the Time of the Pandemic: The Rise of the Quarantini', in the midst of this turmoil and tumult, one popular way of coping with stress and isolation has been a steep uptick in the use of alcohol. And it's understandable that many of us are reaching for the corkscrew when we hear the message loud and clear: the antidote to our existential angst is found at the bottom of the nearest wine glass. But that's not the only way in which we are compulsively relying on alcohol consumption. In a different form, the substance has emerged as a key ingredient of one of the most sought-after products of 2020 – and you know we don't mean bathroom tissue. Hand sanitizer: remember when widespread panic buying and hoarding of the product turned the act of finally scoring a bottle into a cause of serious celebration? After all, hand sanitizer emerged as one of the pandemic's greatest comforts – right alongside Instacart and 'daytime pyjamas.' But is hand sanitizer the pandemic hero we believe it to be? That depends. As we have just discovered, if that sanitizer comes in a 1-liter bottle and is branded as a Saniderm product, then perhaps it is not. Read on to learn more…
Just last weekend, Saniderm Products initiated a voluntary recall of one of its items, the Saniderm Advanced Hand Sanitizer.
Targeted at the consumer market, the 1-liter bottles are being recalled due to the potential presence of wood alcohol – aka 'methanol.' But why the recall? Given that another member of the alcohols family – isopropyl alcohol – is not only perfectly acceptable but recommended as an active ingredient in hand sanitizer, what's the issue with methanol? Toxicity, plain and simple. Readers of this site and of our sister site, Food Contact Surfaces, are unlikely to need the reminder that not all alcohols are created equal. That is to say, they do not all share the same chemical composition, nor do they serve the same purpose. With that said, in the event that a primer would still be useful to elucidate the differences, let's take a look.
In the science of chemistry, the term alcohol connotes a range of organic compounds that contain one or more hydroxyl (that is, hydrogen and oxygen) groups. The four main kinds of alcohol are isopropyl alcohol (IPA), ethyl alcohol (ethanol), butyl alcohol (butanol), and methyl alcohol (methanol), and each type is formulated for a specific set of roles. Arguably most popular of these is, of course, ethyl alcohol/ethanol/'grain alcohol' which is imbibed in 'adult beverages' such as wine, beer, and hard liquor. Ethanol is crafted from the brewing or distillation of grains, grapes, or other plant materials that are high in starch or sugars, and the resulting drug is known to affect higher brain function and therefore resultant behavior. It is probable that most readers will be sufficiently up to speed with this class of the compound to render further explanation unnecessary.
So given that ethanol and methanol belong to the same family of chemicals, are they really so different?
Although commonly accepted as a recreational substance, grain alcohol is nonetheless a toxic substance but one which the liver can metabolize in small amounts in a diluted form. It is often news to oenophiles and craft beer quaffers that ethanol, the active ingredient in that Friday evening libation, also has uses as an automotive fuel additive and an industrial solvent. Methanol, however, has no place in a beverage, as we noted in another of our Food Contact Surfaces articles, 'Bootleg Booze and Toxic Tipples.' Classified by the National Center for Biotechnology Information (NCBI), a part of the National Institutes of Health (NIH), methanol is considered to be one of the 'toxic alcohols,' a group which also includes ethylene glycol, which is the toxic compound found in anti-freeze. Indeed, the presence of methanol in a product intended for human consumption is considered a potentially deadly contaminant and therefore ample cause for product recall. Witness, for instance, the methanol-tainted beverages that were identified last year in India: the bootleg drinks, popular with consumers in impoverished areas of the country, were laced with the compound in order to increase their strength. But when ingested methanol is oxidized through metabolism and becomes formaldehyde, resulting in 'difficulty breathing, blurred vision or blindness, low blood pressure, agitation and confusion, dizziness, headache, nausea and vomiting, seizures, and liver toxicity.'(1) Within a cleanroom environment, methanol has a high vapor pressure at room temperature, meaning that it evaporates quickly. This, of course, makes it largely unsuitable as a disinfectant or sterilizer as it is difficult to keep wipers sufficiently damp for efficient use. Moreover, it releases fumes that present a hazard to those working within a climate-controlled environment.
Given the above, therefore, what is it used for? Primarily methanol is both an efficient fuel additive and industrial solvent and is a common component in a range of products from photocopier developers to paint remover. As it degrades, it forms byproducts such as formaldehyde, an ingredient often found in plastics and explosives. On a perhaps interesting side-note, we have been using methanol at least since ancient Egyptian times when it was critical to the embalming process and is part of the reason we are able to examine the mummified bodies of antiquity. And even today, the formulation of embalming fluids still includes a significant proportion of methanol – along with formaldehyde and glutaraldehyde – in a percentage ranging from 9% to 56%.
However, if you don't happen to be a human photocopier and have a respiration rate above that of an Egyptian mummy (or would like to maintain one), there's no reason to physically consume the compound in any way. According to the Food and Drug Administration (FDA), exposure to this alcohol 'could result in nausea, vomiting, headache, blurred vision, permanent blindness, seizures, coma, permanent damage to the nervous system or death. Although all persons using these products on their hands are at risk, young children who accidentally ingest these products and adolescents and adults who drink these products as an alcohol (ethanol) substitute, are most at risk for methanol poisoning.'
In summation: do not drink methanol; just don't.
So what about that other branch of commonly used alcohols – IPA? A familiar component in the cleanroom, IPA is the abbreviation of isopropyl alcohol, aka isopropanol, 2-propanol, or 'rubbing alcohol.' Its chief claim to fame, especially now in the time of the pandemic, is as the active ingredient in hand sanitizer. Yes, you knew we'd be circling back to that, didn't you? The US Center for Disease Control and Prevention (CDC) recommends that any hand sanitizer – or 'alcohol-based hand rub' (ABHR) – should have a minimum 70% IPA when used in the prevention of pathogen transmission. Like its siblings, IPA is toxic and, despite recent speculation, should absolutely not be ingested.
Outside of its use in ABHRs, IPA has properties that are leveraged in a range of industries. Its high evaporation rate, for example, makes it an ideal cleaner in the manufacture of electronics for sensitive surfaces such as printed circuit boards or solar cells, and within the automotive industry it is used to strip wax from cars prior to painting. Interestingly, in the last decade IPA has also found a home in the pharmaceutical industry: following the sudden shortage of the solvent acetonitrile which is critical to laboratory analysis protocols such as high performance liquid chromatography (HPLC) and ultra performance liquid chromatography (UPLC), IPA was recognized as an alternative given that is is 'micron filtered and has low non-volatile content.' But, for our purposes, its most critical use is in the manufacture of cleanroom supplies such as wipers. Presenting the 'proper balance between polarity (for removal of oils and greases), vapor pressure (for acceptable evaporation rate and odor), and miscibility with water,' IPA is used widely in Berkshire's Satpax®, Choice Satpax ®, Satpax®ValuSeal®, and Sterile Satpax®, among other products.(3) Meeting the requirements of a host of industries – from semiconductor and microelectronics to healthcare (USP 797), bio-medical and medical device manufacture – Berkshire wipes offer a solution (pun intended) to all cleaning needs in a controlled environment. For a full listing of our IPA wipes, including sterile IPA wipes and low endotoxin wipes, click on this link.
As we conclude this adventure in alcohols, we should return just briefly to the matter of the contaminated ABHR with which we started this discussion. The presence of methanol in the Saniderm Advanced Hand Sanitizer has led to a product recall of packages which 'include lot number 53131626, manufactured date April/1/20, clear bottle that can be further distinguished by looking at the back side label and identifying "Made in Mexico" and "Produced by: Eskbiochem SA de CV".(4) And if you happen to have a tainted bottle, how should you deal with it? Although no adverse reactions have been reported to date, the FDA's recommendations for disposal give us, at least, significant pause for thought. In an article on NBC Boston's website, an agency spokesperson is quoted as saying: 'FDA recommends consumers stop using these hand sanitizers and dispose of them immediately in appropriate hazardous waste containers. Do not flush or pour these products down the drain.'(5)
And when you know that a product is considered 'hazardous waste' which cannot be flushed down the drain, you can be pretty confident that it should not be used to clean your hands either. Just a thought…
But what are your thoughts? Were you aware of the different kinds of alcohol? Did you know that methanol is different from ethanol by more than just one letter? What are your experiences using IPA as a sterilizer? We'd love to read your comments!
https://food-contact-surfaces.com/2019/11/could-methanol-lurk-in-your-favorite-cocktail/
https://labproinc.com/blog/chemicals-and-solvents-9/post/9-industrial-applications-for-isopropyl-alcohol-99-ipa-99-84
https://www.berkshire.com/learning-center/dyk_1408_why_ipa/
https://www.fda.gov/safety/recalls-market-withdrawals-safety-alerts/saniderm-products-voluntarily-issues-regional-virginia-maryland-new-jersey-recall-1-l-saniderm
https://www.nbcboston.com/news/recall-alert/fda-warns-against-using-9-potentially-toxic-hand-sanitizer-products/2147102/
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Cleanroom Or A Store – How To Wear A Face Mask Correctly
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Food Contact Surfaces: Top Five Articles of 2020 January 11, 2021
In our other annual review over at Cleanroom News, we may have already mentioned the apparent cognitive dissonance of pairing 'Top 5' and '2020' in any single sentence. But here we are, doing it again! And, as much as we too feel the relief of closing the door on the back of that most challenging […]
Allergens, Bagels, and Contamination: ABCs on the Safety of Sesame December 23, 2020
Welcome to the 'holiday season' – a temporary period of celebration in what has been a bleak year. Although it's a time to relax and seek respite from the on-going stresses of 2020, news from the FDA hints at the need for continued vigilance. According to the agency, a new food-borne threat has been identified, […]
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At this month's CSA judging at the Huntington Library, this Cym. ensifolium 'Yi Hong Shuang Jiao. S/CSA exhibited by Jack Zhu received a Silver Medal with a total of 81.70 points. If you have Cymbidiums, Paphiopedilums, Phragmipediums, or Cypripediums that you would like to enter, the next judging sessions are scheduled for October 13, November 10, and December 8. The Huntington Library is located at 1151 Oxford Rd. in San Marino and the judging is held in the Mishler Resource Bldg. If you have orchids you want to enter but are unable to make it to the Huntington, you may contact Phyllis Prestia, Judging Center Chairman at orchldy1@mac.com. You can arrange for her to take your plants in for judging.


The +NISGroup account in the local UNIX /etc/passwd file originally contains no UID or GID entries. After creating a standard user account and updating a password for a standard user account, the UNIX ETC agent added a UID and GID of 60001 to all NetGroup entries (the /etc/passwd file were modified).
The UID 60001 is assigned to the account "nobody" and the GID 60001 assigned to group "nobody".
UNIX Agent version r12CR07 (CES 53088).
UNIX hosts are NIS clients with standard UNIX accounts and NIS accounts.
What triggered the "nobody" creation?
The UID and GID were added when the remote agent updated the /etc/passwd file.
When scanning the file the remote agent would have found that no ID was present in the ID fields, and therefore adds the nobody ID.
Why was that specific UID / GID chosen?
The nobody ID is used as a security measure to limit the access a user can have to the system.
The number given to the nobody UID/GID is Operating System dependant.
As an example: it might be 60001 on Solaris and 65534 on RedHat.
Is this standard best practice?
Yes, at the time when the agent was designed and implemented this was considered best practice.
The CA Agent for NIS/UNIX identifies the userID that has no UID or GID.
The Agent then adds the "nobody" UID and "nobody" GID accordingly. This is done as a security measure to limit the access that a user may have if a user is able to logon locally to the userID with no UID.
The number given to the nobody UID/GID is Operating System dependant; e.g. might be 60001 on Solaris and 65534 on Redhat.


Note: 600w 2ohms would be bridged and would play in Mono Building Competition stereo's is a big hobby of mine. When looking at mono amps, you'll find their highest power output will be at 2 ohms or 1 ohm; make sure you're checking the 4-ohm rating when making comparisons. Moreover, its metal end panel shield rejects any radio interference and noise. And take the positive from sub 1 and hook it to positive of amp. My suggestion for wiring your subs is as follows: for each speaker, wire the coils together like this- positive coil1 to negative coil 2 and negative coil 1 to positive coil 2. Example:2 Dual Voice Coil 4 ohm subs wired in parallel Give you a 1 ohm load,2 Single Voice Coil Subs wired in parallel give you a 2 ohm load. Lets say you have the 10cvr104 subs.
KICKER CX300.1 OWNER'S MANUAL Pdf Download.
That's about the cheapest amp I know, worth considering for those two subs. Kicker doesn't list a minimum power rating, which isn't unusual in subwoofer specs. Thats the dual 4 ohm sub. And your other amp i would use for your highs or mids, but run it stereo , which is 300 w 4 ohms. It has a signature compact footprint with vertical mounting option for space-challenged installations, for which hardware is also included. A typical 2-channel amp might be rated like this: 150 watts x 2 channels at 4 ohms 300 watts x 2 channels at 2 ohms 500 watts x 1 channel at 4 ohms.
Again, the amp sees a 4ω load. I have them wired but at the peak they turn off. The diagram is on page 5. Oct 23, 2015 That amplifier is only rated at 150 watts at 4 ohms, or 300 watts at 2 ohms. Second, you need to know the minimum impedance the amp can handle most are 2 ohm, some are less. This is why it produces more power at lower ohm ratings.
That is called running in series, and doubles your ohm load. Not many amps are rated for that kind of continuous power into a 4-ohm load. You wire the coils together in parallel, now its a 2 ohm sub. If I were you I would get rid of the Sony Amp very poor perfomance from this amp will make your Kickers sound awful. You can go mono block or a 2 channel, just depends on how you want to wire them. L7 Wiring Diagram L7 Wiring Diagram On this website we recommend many designs about L7 Wiring Diagram that we have collected from various sites of Just another WordPress site, and of course what we recommend is the most excellent of design for L7 Wiring Diagram.
Then connect to your amp terminals. Also, you could wire your subs in series rather than paralell. The 1 ohm load is too low for the amp and will cause it to overheat and possibly fail. If your only running 2 10's, I personal would just run the alpine it's a mono amp made especially for subs thats plenty for what you have. Your amplifiers internals heat up really quick and there is a thermal overload, putting your amplifier into circuit protection mode.
Its over-sized transistors, special transformers and heavy-duty sink bring in power that will not fade when the system is pushed hard. Take negative of sub 2 and hook it to negative of amp. How should i wire two 4 ohm subs upto this amp? Compact in design, it measures 8. They do have different properties under certain circumstances. Even if you have 2 matching amps you don't do that. They will hit no doubt but i wouldnt push these subs or you will be disapointed in the long run.
The other two 6X9's would be wired as stereo, one to each channel with a high-pass crossover. If your subs are 4ohms, this will give an 8ohm load instead of 2 ohms, and will require less juice from the battery. I know this is a pretty stupid question, but how do i wire the amp to the capacitor?? This can have disastrous consequences that may easily result in failure of the amps output stages. Wire them in series-parallel with a low-pass crossover on the positive leg to the amp. However, if you can find a mono amp with a high enough 4-ohm power rating, it would run cooler and might last longer than a 2-channel amp with comparable power. Maybe even a bit cheaper on eBay. If the amp can do 0.
Kicker's wiring page is here: If you have the version with 2 ohm voice coils, you want to use the 2nd diagram for a final load of 4 ohms to the amp. Next, we need to wire the speakers together properly to hook up to your amplifier. Aug 30, 2012 if you bought that equipment today then your answer is yes your amp will power the subs but if i was you and you want more bass I would go with a two channel amp or even a mono block amp that will be 1 ohm stable and if you decide to do that you might want to get subs that are dual 4 ohm voice coils and run them in series that will get you 1 ohm of resistance May 19, 2010 You need to wire them according to the limitations of your amp you can pull a 1 ohm overall load just by connecting all of your coils in parallel- or you can get an overall load of 4 ohms by wiring each sub individually in a series configuration which will yield a 12 ohm load per sub -and then wire the 3 sets in parallel which will bring your ohms back down to 4. And if you want to see more images more we recommend the gallery below, you can see the picture as a reference design from your L7 Wiring Diagram. Remote Controller An optional 12 V wired remote bass level controller is available so you can crank the bass up or down from the front seat. I've never had a system that has this much power before and have there4 never had the need for a capacitor.
Its low level and high level input sensitivity ranges from 125 mV to 5 V and 250 mV to 10 V, respectively. Or in other words is the continuous wattage being sent from the amplifier to the subwoffers Feb 15, 2009 With a single 4-ohm subwoofer, usually the best choice is a 2-channel amp that can be bridged to a single channel. These are kicker but they are low end so i wouldnt push them to the extreme. You need to use a different configuration that does not overload the amp in this manner for safe operation. Try adding a stiffening capacitor to reduce the shock the battery takes. Putting two voice coils in parallel will cut the total impedance in half e.


InnerView Co-Founder and President, Chris Wallace, was recently published on Marketo through their blog on marketo.com. Over half of marketing executives believe their brand message is diluted by the time it reaches customers. When companies don't prioritize internal brand awareness, their marketing efforts make promises that front-line employees don't keep. And when customers' expectations aren't met, conversion rates and customer satisfaction plummet. That's why companies need to prioritize internal brand awareness. Read the full article here.
InnerView is a marketing consulting firm that enables B2C companies to deliver their brand and product messages more effectively and consistently. By creating a sense of belief, confidence and pride among internal customer-facing audiences, InnerView partners experience improved conversion, better customer satisfaction and accelerated revenue.
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The Japanese designer Tokujin Yoshioka created this interactive window display in collaboration with Hermès. With this installation he wanted to express the natural beauty of a scarf. The installation exists of 2 videos where each person is blowing at the scarves and make them flutter in the wind.


Three bags of chocolate coins gold foil wrapped A surprise from a kinder egg One third of a Toblerone bar A white linen tote bag that says "Treasury"
I could have placed this entry in the above listing, but seeing is believing. Major Buttons' father has graciously donated what appears to be the world's largest Yorkshire Puddings complete with vegetables. I figure it would take all of us eating on this for a week before we would reduce them to crumbs.
The follower stories are a most precious donation - most especially the ongoing adventure of Boojilon 5. Below Eclipse snapped this picture of a few of us settling in at Keela Shanri's (also known as Emperor Cartagia) house to catch the new Saturday night episode. From left to right, top to bottom, me (Lindaru), Flarnstar, Lady Keela, Major Buttons, Gaidheil and Koshia (Kat's daughter). You, too, can go to the video aisle at Neil's shop to order yours - just follow the link from my main Temple page!
How can you as a follower or visitor help the cause of Booji? We are soon going to need funds to rebuild our planetoid on which the Temple is located. Our planetoid is eroding rapidly and our Booji Messenger has given us a glimpse of what it will soon look like unless we receive funds for rebuilding.
You can help by meditating, giving unwanted items to the Treasury or by spreading the word of Booji to others! We could really use some Super Glue to secure some of the rocks back to the planetoid.
You may continue directly on to the hotel in a dimensional time shift!
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FracTEL Receives Patent for Cloud PBX Technology Underlying Its Integrated Communications Services
August 18, 2015 /by FracTEL Content
Indialantic, FL—August 18, 2015
FracTEL, (www.fractel.net), the pioneering provider of next-generation, cloud-based telecommunications systems, today announced it has received Patent No. 8,971,509, "Feature-Based Software System for Programming of a Business PBX", as granted by the U.S. Patent and Trademark Office.
The patent covers a core technology that is fundamental to the deployment of the next-generation Business PBX architecture that enables FracTEL's advanced telephony services, including the development of business-transformative "Tele-Apps" through the rapid integration of the company's telecommunications platform with other IT systems.
"We believe that the technology we have developed, and that is covered by this patent, represents the one and only way to deploy a true cloud-based Business PBX that can provide the scalability, security, reliability and savings required to cost effectively support the entire spectrum of businesses – up to and including enterprises having many thousands of phones," said Michael Crown, FracTEL founder and President. "It was a very difficult problem to solve, but we believe we are years ahead of our competition. Now that we also have IP protection on this disruptive technology, FracTEL has clearly established technical leadership and sustainable differentiation in a very large and valuable market segment."
Business PBX deployments have historically been based on premises based equipment or, more recently, "hosted" server solutions that rely on multi-tenant or virtual machine architecture. These solutions are effective, but lack the scalability, IT integration and other benefits of a true high-availability, distributed architecture. Because a Business PBX must support complex communications and interactions in real time, the Business PBX is a unique and challenging application to deploy in this fashion. The "Feature-Based" technology that FracTEL has developed and patented makes such a deployment possible. It is the underlying platform for FracTEL's Cloud PBX service, and represents a generation beyond traditional VoIP.
"The important and exciting thing about this patent is that it protects an entire deployment framework rather than just a particular feature or functionality – and that framework represents a major breakthrough in the way Business PBX service is provided," said John Scott, FracTEL Chairman.
FracTEL is the pioneering provider of next-generation "Integrated Communications" systems that are transforming businesses by offering an unprecedented full integration of telecommunications with other information technologies. Its patented, feature-based Cloud PBX architecture also delivers unmatched reliability, scalability, security, and savings. These capabilities are coupled with their Intelligent Communications Desktop (ICD) that provides immediate access on any device, from anywhere, at any time.
MEDIA CONTACT: Michael A Crown
Email: media@fractel.net
https://www.fractel.net/wp-content/uploads/2014/03/FracTEL_Tag_Logo.png 0 0 FracTEL Content https://www.fractel.net/wp-content/uploads/2014/03/FracTEL_Tag_Logo.png FracTEL Content2015-08-18 11:43:072017-01-23 16:31:12FracTEL Receives Patent for Cloud PBX Technology Underlying Its Integrated Communications Services
John Scott Join FracTEL as Chairman Michael Wilbur Joins FracTEL as Senior Vice President, Finance and Operatio...


We are looking for candidates interested and qualified for the position as a Secretary in Peat Lab an Abdelrahman Attia company in Dubai, and as a Secretary you will assume the duty of clerical and administrative support in order to optimize workflow procedures in the company.
You will assist colleagues and executives by supporting them with planning and distributing information. You will be the point of reference for all queries, requests or issues and will be an integral part of the company's workforce.


Shut it, once and for all, before I kill you!
At a concert recently, Jared Leto was on stage with his band when a heckler started going at him. So, what did the Suicide Squad actor do? He reportedly used the voice he plans on using for The Joker in his upcoming villainous comic book role.
There have been a couple of rumors that Jared Leto has been teasing his Joker voice at concerts for his band, Thirty Seconds to Mars, but this one is pretty convincing. While he talks down a heckler, he changes his voice dramatically, and starts almost sounding like he's reciting dialogue from the film.
If you're sensitive to harsh language, be advised that Leto does use some language which some readers could find inappropriate. Check out possibly our first look at Leto speaking like The Joker in two shots. In the second video Leto says, "On this song, you're going to get really, really, crazy…." In a very Joker-esq voice, so we're thinking he's laying down the hints thick, and we're loving it.
It's impossible to know if this is the voice that we'll be hearing in Suicide Squad, but Leto definitely went into a very unique voice as he got back at the crowd member who was heckling him and his band.
His description of the character made it sound like they'll be going for something new, and we feel like this film could be very unique in a time where superheroes have become a bit stale due to the fact that we're seeing so many of them come out. The great thing is, Suicide Squad will see a pack of super villains teaming up, which is something that hasn't been done before.
Suicide Squad is being helmed by David Ayer, who directed the recent WWII film with Brad Pitt titled Fury. We look forward to seeing this terrific ensemble, under David Ayer's amazing guidance, give new meaning to what it means to be a villain and what it means to be a hero.
Shooting for Suicide Squad started in Canada in early April, and we look forward to hearing more about this massively talented cast of super villains. Suicide Squad will be released on August 5, 2016.


Photo courtesy of GoggleWorks. Photo credit: David Naples Photography.
GoggleWorks Center for the Arts, one of the country's largest interactive art centers, will hold its annual Spring Iron Pour event at no cost to the public on Saturday, April 27, 2019. Held in partnership with Albright College, the third installment of the annual gathering will feature the major event, an iron pour at sunset, as well as a day-long schedule of programs with visiting artist Tripp Jarvis.
In addition to the iron pour, the nighttime activities will include a culinary roast by local butcher shop and market Dundore & Heister, live music, food by on-site restaurant Belly Kitchen + Drinkery, s'mores roasting in hot glass crucibles, and other interactive activities. Earlier in the day, sculptor Tripp Jarvis will lead a Mandala Casting Workshop, where students can make their own works to be cast in iron, as well as a free artist talk and screening of his film Temple of the Heart.
The program is the brainchild of Albright professor Brian Glaze along with Landis and GoggleWorks alum James Pastore. The event draws roughly 500 attendees each year. Admission is free and subsidized by support from the Windgate Foundation and Carole and the late Ray Neag. This year the event will be documented in unique ways including educational sound narration and a GoPro video recording. The event is held on the east side of the campus, just outside of building 6, the facility which houses warm glass and metalsmithing.
Located in downtown Reading, PA, GoggleWorks operates in a former goggle factory and is composed of 145,000 square feet of creative space. GoggleWorks offers year round arts education, including workshops, classes, and visiting artists; a summer residency; youth summer camps; a film theatre and restaurant; and exhibitions. "We also have eight communal studios—hot glass, wood, 2D print, warm glass, metals, ceramics, photography and virtual reality," Landis said.
The art center will feature a number of major events throughout the year, including the Avant Garden fund-raiser on June 1, the IX conference from October 23-27, and Arts Festival Reading and Holiday Market December 14-15.
GoggleWorks Center for the Arts is located in downtown Reading, PA at 201 Washington St. Learn more about the event or GoggleWorks online at www.GoggleWorks.org or by calling 610-374-4600.


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HOME > CITATIONS > EESWARAN, R., ET.AL.
Eeswaran, R., A. P. Nejadhashemi, F. C. Alves, and B. Saravi. 2021. Evaluating the applicability of soil moisture-based metrics for gauging the resiliency of rainfed agricultural systems in the midwestern United States. Soil and Tillage Research 205:104818.
Measuring and improving resiliency is the key goal of climate risk management in rainfed agriculture. Currently, available metrics are generally used to qualitatively measure the resilience of agricultural systems at broader scales. Moreover, these metrics showed non-linear responses to climate variability, thus often fail to capture the temporal dynamics of resilience at field scales. Our objective for this study is to combine a few soil moisture-based metrics to gauge the resiliency of three promising rainfed agricultural treatments, namely the no-till, organic, and reduced input treatments against the conventional treatment. These treatments have been established at the Kellogg Biological Station Long-Term Ecological Research (KBS-LTER) experiment in a randomized complete block design with six blocks per treatment. All four of these treatments consisted of maize (Zea mays)-soybean (Glycine max)-winter wheat (Triticum aestivum) in rotation. Long-term (1993–2018) soil moisture data from this experiment was collected to compute the soil moisture metrics while the total crop biomass, crop yield, and soil organic carbon data were statistically analyzed to evaluate the robustness of the metrics to gauge the resiliency of these systems. Results have shown that, among the soil moisture metrics, the mean relative difference, the Spearman's rank correlation coefficient, and soil water deficit index were suitable, while the index of temporal stability was not suitable to gauge the resiliency of different rainfed agricultural systems. The no-till treatment was identified as the most resilient treatment in terms of soil moisture retention, effectiveness for drought mitigation, and crop yields. Meanwhile, the reduced input treatment was the least resilient in terms of soil water conservation and drought recovery. The results of this study can be extended to other Midwest regions of the United States and similar climatological areas around the world.
DOI: 10.1016/j.still.2020.104818


It was a full house at the Octagon Theatre at the University of Western Australia for a Perth broadcast of the ABC's Q and A.
Over 700 people secured tickets to the live broadcast, which started at 6.30pm for a live show on ABC News 24 and 9:30pm start in the Eastern states.
Audience members have to get there well before to pick up their tickets and take their seats.
They are then greeted by the program floor manager and executive producer, who remind everyone to turn their mobile phones off and explain how to ask a question from the floor.
A number of questions are also chosen in advance, and those people are identified so they can be found quickly by the cameras when they are called on.
Finally the panellists come out and are given a final dusting down with makeup.
Answering questions in Perth: recently retired Australian Greens leader Bob Brown; the Premier of Western Australia Colin Barnett; lawyer and author Hannah McGlade; former Labor Minister for Infrastructure Alannah MacTiernan; and the editor-in-chief of The West Australian Bob Cronin.
The first question was asked by Rita Augustine, one of the traditional owners of the land at James Price Point, the site of the planned gas processing hub in the Kimberley.
View the full program, or read the questions and transcript online.


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IMDb Interiors
Interiors (1978) – IMDb
Posted on May 23, 2020 by [email protected]_84
The story of a very dysfunctional family and what happens when the parents divorce. Eve (Geraldine Page) and Arthur (EG Marshall) are a 60-something couple, recently separated. They have three adult daughters – Renata (Diane Keaton), Joey (Mary Beth Hurt) and Flyn (Kristin Griffith). Renata is a poet and is married to Frederick (Richard Jordan). Joey is (reluctantly) in advertising and is married to Mike (Sam Waterston). Flyn is a film and TV actress. Eve is an incredibly negative woman and this has had a toxic effect on her children. This results in stifling, unsupportive relationships and joyless lives.
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The One Movie You Should Not Miss This Year
At 20 minutes and 30 seconds, Geraldine Page's best actress Oscar nominations is the second (behind Eleanor Parker in Detective Story) shortest screentime leading actress performance
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Garden IMDb Secret
The Secret Garden (2020) – IMDb
Production Notes from IMDbPro
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A young, recently-orphaned girl is sent to England after living in India all of her life. Once there, she begins to explore her new, seemingly-isolated surroundings, and its secrets.
Kate Maberly,
Maggie Smith,
Heydon Prowse
In a realm known as Lumandra, a re-imagined Earth inhabited by an ancient civilization, a warrior named Raya is determined to find the last dragon.
Paul Briggs,
Dean Wellins
Awkwafina,
Cassie Steele
Steampunk update of the
House IMDb
House (1985) – IMDb
A true product of the 80s, but does that mean its anything less or far more… I don't know but I had trouble not getting caught up in its irresistibly off-kilter charm and patchwork ideas. I truly have a soft spot for it. Yeah it's a mess, a clueless and incoherent one. However it's goofy nature, vivid visual effects and willing performances lend very well to a competent looking production… yeah so what if those Vietnam flashbacks looked hokey and it's origins are cheap. This was the third film under the belt of director Steve Miner, who a couple years earlier brought us the raw, opening sequels 'Friday the 13th' Part 2 and 3′.
Miner is joined by producer Sean S. Cunningham, the man behind the original 'Friday the 13th'. This time it's far from chilling (but it doesn't feel like its trying either… well there are moments, lightly done
When cholera takes the parents of Mary Lennox, she is shipped from India to England to live with her Uncle Craven. Archibald Craven's house is dark and drafty, with over 100 rooms built on the edge of the moors. Mary finds that her Uncle does not wish to see her, which is fine with Mary as she herself is rude and spoiled. While walking the gardens the next day, Mary notices that there is a area in the garden surrounded with a high stone wall and no doorway. Dickon, brother of a housemaid, tells her of the garden behind the wall. By the path, the raven unearths the hidden key so that Mary and Dickon are able to enter the walled garden to find it overgrown and neglected. Inside the house, she finds that Archibald has a son named Colin, who is crippled and as spoiled as she.
Hausu IMDb
Hausu (1977) – IMDb
Posted on March 28, 2020 by [email protected]_84
Oshare (Gorgeous) is excited about spending summer vacation with her father, until she finds out that his beautiful, freakishly serene girlfriend Ryouko would be going as well. Oshare decides she will be going to her aunt's house in the country instead. She brings with her her friends from school – Fanta (who likes to take pictures, and daydreams a lot), KunFuu (who has very good reflexes), Gari/Prof (who is a major nerd), Sweet (who likes to clean), Mac (who eats a lot), and Melody (a musician). However, the girls are unaware that Oshare's aunt is actually dead and the house is actually haunted. When they arrive at the house, crazy events take place and the girls disappear one by one while slowly discovering the secret behind all the madness.
House is Calling to You Come Back Home and Marry
IMDb kitchen
The Kitchen (2019) – IMDb
Inspired by the viral New York Magazine article, Hustlers follows a crew of savvy former strip club employees who band together to turn the tables on their Wall Street clients.
Constance Wu,
Jennifer Lopez,
A rookie New Orleans police officer is forced to balance her identity as a black woman after she witnesses two corrupt cops committing murder.
Naomie Harris,
Tyrese Gibson,
Frank Grillo
An over-the-hill hitman faces off against a younger clone of himself.
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ON THE LAKES
Freighter Nestos broke loose headed for scrapyard
ON THE LAKES Freighter Nestos broke loose headed for scrapyard Check out this story on thetimesherald.com: http://bwne.ws/1GThtPm
PortHuron Published 12:03 a.m. ET May 4, 2015
The Liberian registered bulk carrier Nestos first visited the Great Lakes in 1968.(Photo: Picasa)
Former Nestos broke loose headed for scrapyard.
•Seaway: The Liberian registered bulk carrier Nestos first visited the Great Lakes in 1968.
•Origin: The ship had been built by Brodogradiliste at Split, Yugoslavia, and completed in 1964 for the Panoceanic Cargo Line.
•Statistics: The 628 foot, 2 inch long by 75 foot, 3 inch wide vessel was registered at 16,1073 gross tons and could carry up to 26,160 tons in the seven cargo holds.
•Power: Two steam turbine engines provided a service speed of 16 knots.
•Change: After 15 years of service, the ship was sold and registered in Panama as Bonny Carrier. I suspect that it had become expensive to operate in the changing economy and as a result became a cement storage barge at Bonny, Nigeria.
•Scrap: Late in 1985, the vessel was no longer needed and thus sold to Spanish shipbreakers.
•Aground: Not far from its destination, Bonny Carrier broke loose of the tow on Jan. 2, 1986, and came ashore at Punta Candelaria, Spain, as a total loss.
•Fate: Salvage was not possible, so steel from the hull was cut off where the ship went aground and taken to Ferrol, Spain, for recycling.
Photo: Montreal on June 12, 1974 - Rene Beauchamp
Note: This is the 43rd year of On The Lakes in the Times Herald. Author Skip Gillham has numerous books available including "The Ships of the Kinsman Lines." It can be ordered from Skip for $35.00 (includes postage) at 3750 King St., Vineland, Ontario, Canada. L0R 2C0.
Read or Share this story: http://bwne.ws/1GThtPm
Support staff to be at Port Huron High following student's death
6 arrested, cocaine seized in Port Huron drug raid
Broken utility poles close West Water Street
Mich. senator to reporter: High school boys could 'have a lot of fun' with you
Former Port Huron pastor sentenced in federal child porn case


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An Update on Javanese Crossbows
A while ago I posted something on the blog about crossbows in the Indo-Malaysian archipelago. I looked primarily at the textual evidence and came to the following conclusions:
No unambiguous word for 'crossbow' existed in the region's languages in the Middle Ages.
Words that might have referred to crossbows, particularly the Old Javanese word gaṇḍi and its Malay relative gandi, probably referred to other weapons (slings, etc.) most of the time.
To my knowledge, no pre-sixteenth-century reliefs or other images of crossbows could be found in the archipelago.
Well, predictably, it turns out that my knowledge was not complete. I was alerted to the existence of a Javanese relief apparently depicting a crossbow by the prehistorian Sofwan Noerwidi (@sofwannoerwidi) on Twitter. The relief in question, an andesite one at Candi Mleri near Blitar in East Java, is discussed at length in an article by Willem Frederik Stutterheim (1935), and two of the photographs he used have been digitised and hosted online by the Leiden Digital Library. We'll have a look at those in a moment.
Before we do that, though, we need to have some background on caṇḍi Mleri itself (Figure 1).
Fig. 1 — A map showing the location of caṇḍi Mleri in East Java, Indonesia.
Waleri
Mleri's Old Javanese name seems to have been Waleri. It appears as such in the kakawin Deśawarṇana, composed by Mpu Prapañca in 1365 CE, which says (41:4 — adapted from Pigeaud 1960:31):
śakābda kha-nawa-wāni-kṣiti Bhaṭāra Wiṣṇu mulih iṅ śūrālaya pjah,
dhinarmma ta sire Waleri Śiwawimbha len Sugatawimbha muṅgwiṅ Jajaghu
'In the Śaka year "air-nine-earth-earth" (1190, AD 1268) Lord Wiṣṇu returned to heaven, having died;
He was enshrined at Waleri as a Śaiwa image, and as a Buddhist one at Jajaghu' (In Stuart Robson's translation [1995:54])
(I've put the Old Javanese vocabulary for these lines in an appendix to this post — see below.)
The Lord Wiṣṇu here is Wiṣṇuwardhana (IAST: Viṣṇuvardhana), also known as Ranggawuni, the third king of Siṅhasari, who, Prapañca tells us, died in 1268 CE. (The Pararaton gives a slightly different date.) The combination of Buddhist and Hindu worship implied in the last line is quite typical of élite Javanese religion at this time, and East Javanese-era kings were often considered to be embodiments of the Buddha and various Hindu deities simultaneously.
Most of the reliefs at Mleri date to the late twelfth century CE — a number of inscriptions at the site date it to around 1180 — and so a good deal earlier than the enshrining there of Wiṣṇuwardhana in 1268. Still, this reference tells us that the temple was being used and updated into the late thirteenth century and was still revered in the mid/late fourteenth.
A Scene from the Kakawin Arjunawiwāha
As might be expected from Prapañca's description, the reliefs at Waleri/Mleri are 'Hindu' rather than 'Buddhist', with most depicting stories from the eleventh-century Old Javanese kakawin Arjunawiwāha (IAST: Arjunavivāha), the oldest surviving kakawin from the East Javanese period. Stories from the work, which is based on the Mahābhārata, were often depicted in Javanese temple reliefs, including the relief we're concerned with here, which shows the aftermath of an encounter between Arjuna and the god Śiwa (IAST: Śiva).
In this episode, Arjuna, the hero of the Arjunawiwāha, is charged by a wild boar while in seclusion in the forest. He shoots it dead with his bow. Suddenly, a hunter appears, claiming that he had shot the boar instead (Figure 2). An argument ensues, which turns into a brawl, during which Arjuna comes to realise that the hunter he's fighting is none other than Śiwa himself. Impressed by his devotion, Śiwa grants Arjuna pāśupata (or pāśupatāstra), a superlatively powerful weapon usually interpreted as a kind of magical bow.
Fig. 2 — A relief depicting the argument between Arjuna (L) and Śiva (R) at caṇḍi Kedaton, Probolinggo, East Java (site dated 1292 Śaka/1370 CE). Note that Śiva and Arjuna are both clearly carrying recurved composite bows. Leiden, UBL, OD-3402.
The relief from Mleri that appears to show a crossbow is now in the Museum Majapahit at Trowulan, and it depicts Arjuna receiving pāśupata from Nārada, messenger of the gods, at the end of this encounter. In the photographs of the relief in Figures 3 and 4 below, Śiwa appears on the left and Arjuna on the right. Nārada is in the middle, facing Arjuna and holding a strange weapon that has been interpreted as a crossbow. This is rather surprising: although fundamentally a magical weapon directed by the mind, pāśupata is usually depicted as a bow and not a crossbow.
Fig. 3- A relief depicting a scene from the Arjunawiwāha at caṇḍi Mleri. Leiden, UBL, P-045022.
Fig. 4 — A detail from the Arjunawiwāha relief at Mleri in Figure 2. Leiden, UBL, P-045024.
W. F. Stutterheim's Interpretation
As I said above, this relief is discussed in Stutterheim (1935), an article I don't have access to in paper form (the library here isn't working because: coronavirus) but which can be accessed in slightly janky HTML fashion here. My comments here are based on this online version of the article, which may or may not accurately reflect the original.
Anyway, Stutterheim credits Josef Knebel with identifying the weapon in the relief as a crossbow. Stutterheim himself had some misgivings about this identification, asking,
…waarom heeft de Paśupata den vorm van een kruisboog, indien wij tenminste Knebel moeten volgen?
('…why does pāśupata have the form of a crossbow, if we must follow Knebel at least?')
He comments that he had never seen a crossbow before in a Javanese relief; that the arms of the 'bow' are extremely short while the stock, if that's what it is, is excessively long; that the string is connected to somewhere near the middle of the limbs rather than the tips; and that the weapon as depicted would be difficult to wield and shoot as a crossbow. The weapon appears to have a defined central ridge — more like a sword than a crossbow — and it even seems to have a handle shaped somewhat like a sword hilt at the bottom (1935:134).
Stutterheim also says, however, that crossbows are commonly found in reliefs from mainland Southeast Asia, which is certainly true, and that the fact that he knew of no other crossbows from Javanese reliefs 'of course says little' (dat zegt natuurlijk weinig). He even floats the possibility that both a sword and a (really tiny) bow are being depicted here, which would be peculiar but would fit with the more standard iconography of pāśupata. The central ridge could equally well be the underside of a crossbow — but even then the shape would be quite unlike any crossbow known from anywhere else in the world.
This is certainly not an open-and-shut case, anyway, and Stutterheim advises us not to jump to conclusions.
I'm not entirely convinced that the weapon in the Arjunawiwāha relief at Candi Mleri is a crossbow. The interesting thing from a philological perspective, though, is that we are confronted with an image of an unknown weapon with a known name. It suggests to me that there is a very real possibility that crossbows were known and used in medieval Java, but that they were known by the names of magical superweapons and ambiguous 'projectile weapon' category names (like gaṇḍi, a word we looked at in some detail in the last post on crossbows), and so are effectively invisible in the textual record.
A. J. West — Leiden, May 2020
Appendix: Old Javanese Vocabulary
Here I've listed all the words found in the extract from the Deśawarṇana (41:4) above, just in case you're interested in learning some Old Javanese. Notice that many of the words here are originally Sanskrit (Skt). The interpretations are mostly taken from the online version of Zoetmulder's Old Javanese-English Dictionary (1982) and the numbers in brackets refer to their locations in that dictionary. You can find Willem van der Molen's 2015 Old Javanese textbook here if you'd like to learn more of the language.
abda (2:1 — Skt) year.
awani (166:8 — Skt) the earth.
bhaṭāra (224:8 — Skt bhaṭṭāra) God, Lord, deity; the Lord.
dhinarma (367:11.8 — from Skt dharma) to be enshrined.
kha — Robson translates this as 'air', although it seems to me (disclaimer: I'm very much not an expert) that it might be better translated as 'cavity' or 'hollow' (as in Monier-Williams 1899:334 sub ख). Both would be appropriate ways of writing 'zero' in candra sangkala format (see van der Meij 2017:443–446).
kṣiti (905:16 — Skt) the earth, ground, land.
len (1021:2) other, different, otherwise, and also.
mulih (2111:5.6) to reach (go to) one's destination, go (come) home, go (come) back.
muṅgu (2125:1.1 — muṅgwiṅ = muṅgu + iṅ 'in, at') to be positioned, be situated, dwell.
nawa (1178:14 — Skt) nine.
pĕjah (pjah — 1335:3) death, dead.
śakābda (1603:2 = Skt śakakāla) the Śaka calendar, Śaka year.
sira (1785:2 — sire = sira + i 'in, at') 3.SG pronoun ('he, she, it').
sugata (1833:6 — Skt) the Buddha.
surālaya (1863:3 — Skt) abode of the gods, heaven.
ta — (1892:2) separating particle.
wimba (2281:10 — Skt bimba, wimba) disk, esp. of sun or moon, orb; image, reflected form, picture, portrait, statue. (I discussed this word in an earlier post on some of the inscriptions from Kawali, West Java.)
Meij, Dick van der. 2017. Indonesian manuscripts from the islands of Java, Bali, Madura, and Lombok. Leiden: Brill.
Monier-Williams, Monier. 1899. A Sanskrit-English dictionary. Oxford: Oxford University Press.
Pigeaud, Theodore. 1960. Java in the 14th century. Volume I. The Hague: Martinus Nijhoff.
Robson, Stuart. 1995. Desawarnana. Leiden: Brill.
Stutterheim, Willem Frederik. 1935. Enkele interessante reliefs van Oost-Java. Djåwå. 15:130–144.
Zoetmulder, P. J. 1982. Old Javanese-English dictionary. The Hague: Martinus Nijhoff.
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