Teaching character has never been easier for teachers, parents, and caregivers. The Every Day Is A Character Day Activity Book complements each of the five books in our Becoming A Better You! series and will help your kids become more confident, respectful, empathetic, honest, and grateful while learning about citizenship, trust, responsibility, and much more. There are fifteen themes per book, with each theme having six activities. You'll find ninety activities for both younger and older thinkers for each book with a total of four hundred and fifty lessons! Teach character to your kids through: journal writing, role play, math concepts, and guided discussions. Also includes over thirty-five H5 Skills Pages. This activity book is your complete guide to instilling positive character for a lifetime. Kris Yankee and Marian Nelson are passionate about balancing character with academics to foster a well-rounded curriculum for children to grow and become better people with skills that will support them throughout their lives.
Click the images above to see the different themes presented in the book as well as sample pages.


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Credit: Shutterstock / Photo by: chombosan
Disruption ahead: Technology's impact on shipping industry
In an exclusive interview with SAFETY4SEA, Mr. Arun Sharma, Executive Chairman of Indian Register of Shipping (IRClass), who will be assuming his role as Chair of IACS for 2019, refers to the latest cyber security and digitalization initiatives that IRClass has taken as well as to the global trends concerning shipping market.
Smart | 24/10/18
SAFETY4SEA: In today's rapidly changing business environment, it is essential that companies digitally transform to stay competitive. In your view, do you think that the maritime industry is lagging behind others – and if so, what are the reasons?
Arun Sharma: The maritime industry has entered the era of digital transformation later than other sectors, but with cautious optimism towards a better shipping ecosystem. Change is now being embedded at a commendably fast pace where we are witnessing a relatively quick uptake and smooth implementation of modern technologies which are expected to raise safety standards and improve the industry's level of efficiency, without harming the environment.
S4S: Which are currently the trends affecting the global shipping market and what will be the key challenges within the next years?
A.Sh.: With the sophistication of technology, we foresee:
Consolidation likely to continue – not just in the classification society arena but in other sectors within the industry as well. The creation of bigger and smarter ships that we are seeing today, for example, could potentially put smaller classification societies at risk of being inadequately capable of servicing these larger vessels due to their limited resources and expertise in IT and research, and therefore seek to form alliances with other classification societies.
More facets of intelligent shipping will be introduced within the next years – using transformative technologies including blockchain and artificial intelligence (AI) to revolutionise operations and processes in shipping, thereby augmenting the human element. And to do so would require a digitally-savvy workforce or an upskilling of the existing workforce.
S4S: How will the Fourth Industrial Revolution affect the industry and how could we prepare for?
A.Sh.: The Fourth Industrial Revolution represents the rise of cyber physical systems including unmanned aerial vehicles, augmented reality, the Internet of Things (IoT), sensor technology and geo-spatial technology.
With these technologies, we can expect business efficiency to increase drastically as:
Surveys/inspections will be conducted by drones, assisted by augmented reality (AR)
Geo-spatial technology / AR optimising existing infrastructure
Whilst these new technologies will continue to transform computing into hyper-connected systems that integrate human, physical and digital environments, there are potential associated risks such as the difficulty to integrate and regulate these technologies to all applicable markets in the maritime industry.
S4S: What sort of innovations do you think that will top the list and shape the things to come?
A.Sh.:
More software-controlled ship systems will be created to automate tasks/processes for the purpose of improving efficiency levels.
Use of blockchain to implement smart contracts could mean greater efficiency with the elimination of intermediaries, high accuracy and increased transparency.
Condition-based monitoring is likely to be more prevalent (not necessarily replacing traditional five-yearly surveys) as it is especially useful in detecting early warning signs – derived from real-time vessel performance data, and also helps to make surveys less disruptive.
But with the technological element underlying its operation, evaluating the reliability of the security infrastructure is an essential step to take prior to adoption.
S4S: Where do you see the role of classification societies in the current maritime digital transformation?
A.Sh.: With new technologies and increasing adoption of software-controlled systems comes new threats to the shipping landscape – including hacking and other cyber-related issues.The role of classification societies today would then expand to include guiding the maritime community on managing/tackling these issues, ensuring damage is kept to its minimum, without steering away from its core role of ensuring safety at sea and protection of the environment.
S4S: Can you tell us how IRClass is aiding this transformation? Can you see your organization's current business model in a new, technologically advanced, futuristic shipping industry?
A.Sh.: With the maritime industry becoming increasingly-connected and digitalized, IRClass recognises the importance of tackling cyber-related issues including cyber safety and security, and has come up with the following initiatives:
Guidelines on Cyber Safety
Cyber security is fast evolving into a major concern for the maritime industry.
To prepare the industry for the perils of cyber, IRClass has developed Guidelines addressing cyber safety onboard vessels, as well as separate Guidelines to address cyber safety of land installation based on international standards.
Cyber Risk Management Training
With the introduction of threats associated to digitalization, comes the need to strengthen cyber security. IRClass conducts training for shipping personnel to:
Tackle issues specific to information and operational systems
Increase awareness of external and internal threats, risks as well as vulnerabilities
Ensure consistent understanding of documentation and audit requirements
Improve design and implementation aspects in new facilities and existing installations
Having these initiatives implemented establishes the dynamics of the digital ecosystem in a changing shipping landscape, and with heightened awareness, the maritime community are less likely to be vulnerable to cyber-attacks.
S4S: Looking ahead, what would be your top priorities on IACS agenda taking the helm as Chairman from 2019?
A.Sh.: The maritime industry is going through a technological and regulatory upheaval. The new regulations are increasingly challenging the industry players to bring about a marked change in the way the industry operates. The maritime sector looks up to IACS to provide the technical leadership to use technological innovations for driving efficiency and to support and facilitate compliance with the upcoming regulations. One finds today that various industry players are coming up with their own solutions through tie-ups, collaborations with tech firms. This could result into multiple platforms with multiple solutions being offered which may eventually lead to lack of standardisation. I therefore believe that there is a need to have industry-wide standards to address these new challenges and IACS is probably better suited to use its collective knowledge and expertise to bring about universal standards to benefit the industry.
The views expressed in this article are solely those of the authors and do not necessarily represent those of SAFETY4SEA and are for information sharing and discussion purposes only.
About Arun Sharma
A Marine Engineer by profession, he graduated from a Marine Engineering college in 1969 and joined The Shipping Corporation of India as a sea going engineer, moving to shore establishment of SCI in 1978. He served with SCI until 1992 and his last post was as Deputy General Manager, heading the Gas Carrier and Chemical Carrier Department.
In a long and varied career in Indian shipping, he was also Vice President – Commercial and Operations with Varun Shipping Company between 1993 and 1999 and was appointed President of Great Eastern Shipping between 2000 and 2006. He was then appointed President and CEO, India Steamship, Kolkata in March 2006.
He has served on the board of Indian National Shipowners' Association and on the Asia Committees of Lloyds Register of Shipping, American Bureau of Shipping and Det Norske Veritas. He is currently Vice Chair of International Association of Classification Societies (IACS).
Tags: cyber security cyber threat digitalization IACS Interview shipping industry
Digital shipping solution receives ClassNK approval
Guidance published to facilitate container tracking

redpajama_set_name: RedPajamaCommonCrawl


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Governor Presents Tax Code Overhaul Legislation
On April 16, 2018, the Governor of Puerto Rico filed House Bill 1544 (the "Bill") with the Puerto Rico House of Representatives and the Senate to amend the Puerto Rico Internal Revenue Code of 2011, as amended (the "Code"). The Bill states that it seeks to simplify our tax system, stimulate economic growth, and promote voluntary compliance with tax laws. The Bill indicates that this new tax model will be beneficial to taxpayers and revenue neutral to the Government of Puerto Rico because tax cuts will be offset with the elimination of approximately $300 million of certain existing tax incentives under a new Incentives Code soon to be presented.
This Tax Alert is the first of two discussing some of the most important aspects of the Bill. This Tax Alert will focus on individuals, corporations and partnerships, while the second will focus on employee benefits. Unless noted, the following changes will apply to taxable years beginning after December 31, 2018.
I. Individuals
A. Deductions, Credits and Exemption
The Bill repeals the existing personal exemption and the deduction for dependents; it will replace the latter with a tax credit of $200 per dependent, up to a maximum of $600 for 3 dependents. The credit will be available only to Puerto Rico residents whose earned gross income does not exceed $100,000.
The current 50% limitation on the net operating loss ("NOL") carryover for individuals with a net loss in a trade or business for three consecutive taxable years is eliminated, thus allowing a 100% NOL carryover.
The mortgage interest expense deduction continues to be limited to 30% of adjusted gross income, but the current limitation of up to $35,000 per year is reduced to a maximum of $20,000 per year.
IRA account and IRA Education Savings Account contributions must be made on or before the last day of the calendar year to be deductible for such taxable year.
Contributions to Health Savings Account will not be allowed as deductions.
The charitable contribution deduction will be allowed only if the contribution is made to a nonprofit entity that renders services to Puerto Rico residents.
A refundable Earned Income Tax Credit will be available for individuals that reside in Puerto Rico during the entire year. Generally, the credit amounts to 5% of earned gross income up to a maximum of $300, which can increase to up to $2,000 depending on marital status, number of dependents, and adjusted gross income.
Taxpayers will be allowed to claim a foreign tax credit for income taxes paid to States of the Union.
The exemption for interest on certain securities and mortgages is repealed.
The exemption for the first $2,000 of interest earned on deposits in interest bearing accounts in financial institutions is reduced to $100.
B. Returns
The obligation to file a Puerto Rico income tax return will be triggered when gross income minus the exemptions allowed under the Code is more than $0, or if the net income subject to alternate basic tax is $25,000 or more.
C. Income Tax Rates
The Bill reduces the regular individual income tax rates as follows:
Net income subject to tax
Not greater than $12,500
$77 plus 9% of the excess over $21,000
The Bill also lowers the threshold for imposition of the gradual adjustment of 5% (not exceeding $13,273) to adjusted gross income in excess of $200,000.
D. Alternative Basic Income Tax ("ABT") Rates
The Bill lowers the income thresholds to apply the ABT, as follows:
Net income subject to ABT
The Bill imposes new limitations on expenses allowable as a deduction to determine the net income subject to the ABT.
An individual may deduct without limitations all ordinary and necessary business expenses related to a trade or business if an Agreed Upon Procedures Report or Compliance Attestation Report prepared by a Puerto Rico licensed CPA certifying such expenses is attached to the income tax return.
The Bill clarifies that the credit for prior years' ABT liability may not be sold, transferred, or refunded. When determining the net income subject to ABT, this credit will be reduced by the portion of the ABT attributable to non-deductible expenses.
E. New Optional Tax for Self-Employed Individuals Rendering Services
Self-employed individuals whose only source of income is from the business of rendering services may elect to pay an optional tax on gross income instead of the income tax otherwise imposed by the Code on net income, as follows:
If gross income is:
The tax will be:
Not greater than $100,000
II. Corporations
A. Deductions
Net Operating Losses ("NOLs") – The adjustments to net income for amounts paid or incurred to related persons to determine the NOL deduction are eliminated. In addition, the limitation on the NOL carryover deduction increased from 80% to 90% of net income.
Intercompany Expense Allocation – The amounts paid or incurred to a related party (including a branch and its home office) will continue to be subject to a 51% disallowance unless the taxpayer submits to the P.R. Treasury a Transfer Pricing Study in accordance with the provisions of US IRC Section 482 (as opposed to a waiver request under the Code). If the Transfer Pricing Study is submitted, the expenses incurred will be fully deductible (as opposed to 60% under the Code).
Charitable Contributions – The charitable contribution deduction will be allowed only if the contribution is made to a nonprofit entity that renders services to Puerto Rico residents.
B. Normal Tax and Surtax
The Bill reduces the corporate normal tax from 20% to 19%, and the surtax is adjusted as follows:
If net income subject to surtax is:
The highest corporate income tax rate is thus reduced from 39% to 31%.
C. Alternative Minimum Tax ("AMT")
The AMT of a corporation will be the greater of $500 or 19% (instead of 30% under the current Code) of the amount by which the alternative minimum net income for the taxable year exceeds the exempt amount reduced by the AMT credit for foreign taxes paid. Corporations with a volume of business of $3,000,000 or more that are required to file their income tax returns with audited financial statements will be subject to a 23% AMT rate instead.
To compute the alternative minimum net income subject to the AMT, the following are the only deductions that will be allowed if the payments are directly related to the trade or business of the corporation and are duly reported in informative returns:
125% of the salaries paid
Amounts paid for services, including rental, telecommunications, internet access, regardless of the accounting method used by the taxpayer
Contributions to employees' health or accident plans
Payments for electricity and water services, subject to limitations established by the Secretary of the Treasury (the "Secretary")
Amounts paid for marketing and publicity
Amounts paid for property, contingency and malpractice insurance
Depreciation deduction using the straight-line method, subject to limitations established by the Secretary
Payments for interest, taxes, uncollectible debts, contributions to retirement plans and charitable contributions.
If it is established to the satisfaction of the Secretary that the above limitations will cause undue hardship, the Secretary may allow the corporation to claim all ordinary and necessary expenses claimed in determining net income subject to the regular tax, provided the corporation submits an audited financial statement, an Agreed Upon Procedures Report or Compliance Attestation Report together with its income tax return.
D. New Optional Tax for Corporations Engaged in Rendering Services
Corporations whose only source of income relates to the business of rendering services may elect to pay an optional tax on gross income rather than the income tax on net income otherwise imposed by the Code, as follows:
To qualify for the election, the taxpayer's total gross income must be attributable to services rendered, and the payment received must have been subject to withholding tax and reported in an informative return.
III. Partnerships
A. Distributive Share of Partnership's Items of AMT Adjustments
In determining its AMT, each partner in a partnership must separately take into account its distributive share of the partnership's items of allowed deductions and adjustments required to determine the alternative minimum net income.
B. Charitable Contributions and Foreign Taxes Taken into Account in Determining Limitation on Allowance of Partner's Share of Loss
A partner's distributive share of partnership loss is limited to the adjusted basis of the partner's interest in the partnership as of the close of the partnership's taxable year in which the loss occurred. Under the Bill, this limitation will apply to a partner's allocable share of charitable contributions or foreign tax expenditures. As an exception, however, in the case of a charitable contribution of property whose fair market value exceeds the adjusted tax basis, the basis limitation will not apply to the extent of the partner's allocable share of this excess.
C. Technical Termination of Partnerships
The Bill repeals the technical termination rule, so that a partnership is treated as continuing upon the sale or exchange of 50% or more of the total interest in a partnership's capital and profits within a 12-month period.
D. Substantial Built-in Loss in the Transfer of Partnership Interest
The Code provides for an adjustment to the basis of partnership property upon the sale or exchange of a partnership interest, provided the partnership has a Section 1075.04 election in effect, or where the partnership has a substantial built-in loss. The Code currently provides that a partnership has a substantial built-in loss with respect to a transfer of an interest in a partnership if the partnership's adjusted basis in all of its property exceeds the fair market value of such property by more than $250,000. The Bill modifies the definition of a substantial built-in loss to add that a substantial built-in loss also exists if the transferee partner would be allocated a loss in excess of $250,000 upon a hypothetical disposition by the partnership of all the partnership's assets in a fully taxable transaction for cash equal to the assets' fair market value, immediately after the transfer of the partnership interest.
E. Sale of Partnership Interest
Gain on the sale of partnership interests will constitute Puerto Rico source income to the extent the partnership would have derived Puerto Rico source income upon the sale of all of its assets at fair market value, regardless of the residence of the selling partner. If the selling partner is a non-resident individual or foreign corporation not engaged in trade or business in Puerto Rico, the purchaser will be required to withhold a 15% income tax from the portion of the gain constituting Puerto Rico source income.
IV. Business Deductions
A. Depreciation
An entity with a volume of business of $3,000,000 or less may depreciate machinery and equipment, furniture and fixtures, or any other asset used in the trade or business (except real property, motor vehicles, computer systems and ground transportation equipment) using a useful life of 2 years, rather than depreciation rules of the Code.
B. Use of Motor Vehicles
The real costs incurred in the use and maintenance of motor vehicles, rather than being determined on the basis of a standard mileage rate, will be deductible subject to limitations to be established through regulations.
C. Meals and Entertainment
The meals and entertainment expense deduction will be reduced to 25% of the amount incurred, rather than 50% under the present Code.
D. Travel Expenses
Travel expenses will no longer be fully deductible, and instead will be subject to a 50% limitation.
E. Indemnity Payments due to Harassment Cases
No deduction will be allowed for payments of damages on account of harassment claims, including legal fees, if the settlement includes a non-disclosure agreement.
F. Wages Paid to College Students
Private employers will be allowed a 150% deduction for salaries paid to college students if certain requirements are met. If the employee participated in the P.R. Treasury internship program, the deduction increases to 200%.
G. Foreign Tax Credit
V. Tax Credits
A. Tax Credits Subject to Moratorium
For taxable years beginning after December 31, 2016, the use of tax credits subject to moratorium has been further restricted to reduce the taxpayer's tax liability up to 25% instead of 50%. In addition, any balance of this tax credit can be used for a maximum period of 4 taxable years commencing after December 31, 2016. Any remaining balance after the 4-year period cannot be claimed and will be lost.
B. Elimination of Credits - The following credits are eliminated:
The credit for investment in, and for loss from, securities of qualified businesses
The 3% credit for investments in buildings and structures used in manufacturing, claimable against the income tax on dividends from industrial development income
The credit for contributions to the Patronato del Palacio de Santa Catalina for the restoration of the Governor's mansion
The credit under the Code for increasing purchases of Puerto Rico agricultural products
The credit under the Code for purchases of products manufactured in Puerto Rico
The credit for contributions to Ex-Governors' foundations or to Depositors of Archives and Keepsakes of Ex-Governors and Ex-First Ladies of Puerto Rico
The credit for purchasing or transmitting programing made in Puerto Rico by independent producers.
C. Administrative Order OA-2017-01 issued by the Fiscal Agency and Financial Advisory Authority of Puerto Rico
The provisions of Administrative Order OA-2017-01 are incorporated in the Code to provide that after March 7, 2017, certain tax credits no longer will be granted by any governmental agency, public corporation or municipality. Instead, the Disbursement Authorization and Tax Concession Committee ("Committee") will evaluate and grant tax credits if in the best interests of Puerto Rico. The tax credit pronouncements issued by the Committee will prevail over the provisions of the Code or special legislation.
VI. Nonprofit Entities
A. The Bill codifies the administrative practice that nonprofit organizations intending to operate as exempt entities under the Code must request a determination letter from P.R. Treasury. To grant the exemption, the Secretary may require an Agreed Upon Procedure Report or a Compliance Attestation Report prepared by a Puerto Rico licensed CPA.
B. In general, a special tax of 31% will be imposed on any nonprofit organization exempt under Section 1101.01 of the Code that pays compensation in excess of $250,000 to any employee, director or officer for services rendered to such entity.
C. Nonprofit entities will have to submit their returns with audited financial statements only if income derived from the non-exempt activities is $3 million or more, regardless of the entity's annual volume of business.
VII. Registered Investment Companies ("RIC")
A. To determine the tax treatment of Puerto Rico resident shareholders of a RIC, a RIC or real estate investment trust created or organized under the laws of the United States of America or of any state of the United States will no longer be required to comply with the requirements of the Puerto Rico Investment Act of 2013 to be considered a RIC if it complies with the applicable federal requirements.
VIII. Internal Revenue Licenses
A. Commencing on July 1, 2018, taxpayer applying for new or renewing internal revenue licenses can elect for such licenses to be valid for two years, instead of one year. In this case, the license fee will be equal to 2.5 times the current applicable fee.
IX. Individual Retirement Accounts ("IRA")
A. Effective for IRA distributions made after December 31, 2017, the tax rate on the portion attributable to interest income will be reduced from 17% to 10%.
B. The Bill codifies administrative determinations regarding eligible distributions from Puerto Rico IRAs to Puerto Rico resident individuals affected by Hurricane Maria. These provisions will apply to "Declared Disasters," as defined in the Code. The Bill clarifies that amounts withheld from IRA distributions by reason of a Declared Disaster must also be paid or deposited with the Secretary on or before the 15th day of the month following the month in which the distribution is made.
X. Definitions
A. Limited Liability Company ("LLC")
The Bill amends the definition of an LLC to include Series LLCs, and provides that each Series will be treated as a separate LLC for income tax purposes. In addition, the Bill requires that only non-P.R. LLCs that are treated as partnerships under foreign laws must be treated as partnerships for Puerto Rico income tax purposes, thus allowing P.R. LLCs to be treated differently for Puerto Rico and non-Puerto Rico tax purposes.
B. Large Taxpayer
The Bill expands the definition of a "Large Taxpayer" to include certain entities that hold a tax incentives grant under Act 73-2008 (Manufacturing), Act 74-2010 (Tourism), Act 225-1995 (Agriculture), Act 20-2012 (Export Service), Act 52-1989 (International Banking), Act 83-2010 (Green Energy), and Act 273-2012 (International Finance). The Bill also clarifies that the aggregate volume of all related entities will be considered to determine if an entity has a volume of business of $50,000,000 or more to be considered a Large Taxpayer. The Bill creates a Large Taxpayers Office within P.R. Treasury to establish audit plans, and to receive and process tax returns, forms, closing agreements and rulings, among other functions. The Bill will also impose a registration obligation for Large Taxpayers.
C. Group of Related Entities – The Bill expands the definition of "group of related entities" to include not only corporations, but also LLCs, partnerships, special partnerships, and corporation of individuals.
XI. Extension of Time to File Returns
A. For taxable years commenced after December 31, 2016, the Bill increases the automatic extension of time to file a corporation or partnership income tax return from 3 months to 6 months. The 1-month automatic extension to file the informative returns for the partners of a partnership will be extended to 6 months if the entity was granted the automatic extension to file its income tax return.
XII. Audited Financial Statements ("AFS")
A. Taxpayers not required to file AFS can submit with their tax return an Agreed Upon Procedures Report or a Compliance Attestation Report issued by a P.R. licensed CPA to fully deduct expenses for ABT and AMT purposes.
B. Taxpayers required to file AFS will have to submit an Uncertain Tax Positions Schedule with the return explaining any uncertain tax position taken under U.S. GAAP.
XIII. Withholding and Informative Returns
A. Certain Wages
Wages paid for agricultural, domestic or religious services rendered by an authorized minister are no longer exempt from withholding tax.
B. Severance Payments
A severance payment, regardless of whether it represents the mandatory severance payment under Act 80, is treated as taxable wages subject to withholding tax.
C. Judicial and Extra-Judicial Payments
The withholding tax on judicial or extra-judicial payments increases from 7% to 10% for payments made after December 31, 2017.
D. Services Rendered in Puerto Rico
The withholding tax on services rendered in Puerto Rico will increase from 7% to 10% for payments made after December 31, 2018. If the entity does not owe any taxes, the withholding tax will be increased from 3% to 5% for payments made after December 31, 2018, provided the entity files with the return an Agreed Upon Procedures Report or certified financial statements. Various exceptions are repealed, including the withholding exception for the first $1,500 paid during the calendar year. The Bill also introduces the requirements to file quarterly and annual returns to report payments made, taxes withheld and deposited, and the identity of the service provider.
E. Failure to File Informative Returns
A taxpayer that fails to file informative returns to report withholding tax payments made during the year will be precluded from claiming said payments as deductible expenses.
F. New Informative Return for Certain Payment Processors
Certain electronic payment processors ("Payment Settlement Entity") will be required to file informative returns of payments issued to participating merchants ("Participating Payees"), reporting the gross income settled through electronic means during the taxable year.
XIV. Sales and Use Tax ("SUT")
A. Club Fees
Fees paid to private or membership clubs that allow members to purchase goods or services in exchange for a membership fee will be considered an admission fee taxable for SUT purposes.
B. Prepared Foods
For transactions after June 30, 2018, the 11.5% SUT on prepared foods, candy, carbonated beverages and pastry shop items will be reduced to 7% for restaurants that obtain a certification from the Secretary.
C. Business to Business Services
The 4% SUT on services rendered to other merchants (business to business services) and professional designated services, will be reduced from 4% to 2% for transactions occurring from July 1, 2018 until June 30, 2019, and to 0% for transactions occurring after June 30, 2019. These reductions will apply solely to transactions in which the payment for the service and the SUT is made electronically or deposited in an account of a financial institution with operations in Puerto Rico. If the payment is not made electronically, the transaction will be subject to the 4% SUT.
D. Real Property Rentals
The exemption for commercial real property rental payments will apply if the lessee maintains a fiscal terminal and provides evidence to the lessor when claiming the exemption.
E. Medical Supplies
The exemption for machinery, equipment, medical-surgical materials, supplies, articles and technology acquired by an exempt hospital unit for exclusive use in human health services is extended to leases of such articles.
F. E-books
The exemption for "printed books" is extended to electronic books (i.e., digital books, cyber-books, e-books or the digital version of a printed books) and leasing of printed or electronic books.
XV. Administrative Provisions
A. Successor Taxpayer
The Bill introduces the concept of the Successor Taxpayer. A taxpayer will be considered a Successor Taxpayer when said taxpayer acquires the assets or an interest in a business and there is substantial similarity in the operations and owners of both entities before and after the transfer. The successor taxpayer becomes jointly and severally liable for taxes with the person principally liable for the tax.
B. Closing Agreements
For closing agreements entered into before January 1, 2021, the bill expands the Secretary's authority to enter into these agreements with taxpayers if the following conditions are met:
R. Treasury will benefit from concluding the case or controversy under consideration;
The taxpayer establishes valid reasons to enter into the agreement;
The Secretary determines that the agreement does not place the Government of Puerto Rico at a disadvantage;
The payments under the agreement are not for future taxes that are not yet owed; and
The applicable tax rate under the agreement is not lower than the applicable statutory rate.
Closing agreements entered into after December 31, 2020 will be subject to the existing requirements in the Code.
The Bill also authorizes the Secretary to enter into closing agreements with foreign entities operating in Puerto Rico to extend the tax benefits in tax treaties between the US and the foreign country for Puerto Rico tax purposes.
C. Offers in Compromise
The Secretary is authorized to enter into offers in compromise for taxes that are determined (not assessed) by P.R. Treasury.
D. Government Vendors
The Bill authorizes the Secretary to enter into agreements with government vendors to offset any pending invoice against any outstanding tax debt other than the SUT. The Secretary is authorized to convert the amounts owed by the government into tax credits.
Rubén Muñiz-Bonilla
Edwin O. Figueroa-Álvarez
Lillian Toro-Mojica
Mariana Contreras-Gómez
Leyla González-Ibarría
Angel S. Ruiz-Rodríguez
Carlos J. Villafañe-Real
Mayleen Santiago-Garcés
Dalina Sumner
Rafael Fernández-Suárez


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EV Motoring
Halo 4 Global Championship
TheEffect.net Contributor July 3, 2013
This summer 343 Industries are teaming with Virgin Gaming to ramp up your online combat experience with the Halo 4 Global Championship. This tournament promises glory to any daring enough to enter and skilled enough to win. Even better than that there are $500000.00 in prizes up for grabs!
The official press release gives the full details and the must-follow link if you're a Halo fan:
"Halo 4" Global Championship Announced
343 Industries and Virgin Gaming reunite to launch the biggest 'Halo 4' tournament ever
with $500,000 in prizes
343 Industries, Xbox 360 and Virgin Gaming are teaming up again to launch the "Halo 4" Global Championship, a summer-long tournament that will give gamers around the world a chance to battle* for glory and win $500,000 in prizes, including a grand prize of $200,000.
Spanning multiple live events and five weeks of online competition on Xbox Live, the tournament is the biggest "Halo 4" competition yet, and will kick off at the Rooster Teeth Expo on July 5 and on Xbox Live on July 15. Competitors will test their skill and fortitude against one another in intense free-for-all matches over a series of qualifying rounds (based on average scores and elimination matches) for a chance to rise through the global leaderboards and win coveted prizes.
The tournament will culminate with a two-day Finals competition in Seattle, WA from Aug. 31 to Sept. 1, where players will battle to become the ultimate Spartan, with the top players receiving cash prizes.
Beginning today, players can register for the "Halo 4" Global Championship by visitingwww.halo4globalchampionship.com and will be able to participate in two ways:
· Online Competition on Xbox Live. By registering through Virgin Gaming at www.halo4globalchampionship.com and selecting the custom tournament playlist in "Halo 4," players will be able to join the competition for free on Xbox Live. Each week there will be a different free-for-all mode for players to enjoy.
To qualify for a chance to compete in the Finals, players will need to complete a minimum of 20 matches in the tournament playlist per week. At the end of each week the players with the top four average scores will be deemed winners and be eligible to compete in the Finals. Additionally, each week qualifying players will have a chance to randomly win** special prizes.
· Live Events. Players will also be able to join the tournament by participating in live competitions at the Rooster Teeth Expo in Austin, TX from July 5 to 7 and Gamescom in Cologne, Germany from Aug. 21 to 25. Six finalists from each of the live events and 20 from the online qualifiers will receive an expenses paid trip to participate in the Finals in Seattle, Washington.
For additional information, including the registration process, rules, prizing and a full list of qualifying countries, please visit: www.halo4globalchampionship.com and select the registration link.
For more information check out the Halo Waypoint blog. Good luck! – WM
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In November 2017, we debuted our movie section. Our first motorcycle movie documents Larry's Journey to Track Days. Our first roadster show movie is called 2017 Northwest Roadster Shows and combines some profile interviews and recap shows from the 2017 Salem Roadster Show, Portland Roadster Show, and the Northwest Rodarama.
Cousin John from Celebrity Kustoms brought another stunner to the 2018 Portland Roadster Show. We got some great photos and got the details first hand. Check out this classic and Kustom beauty.
Both Mike and his brother Dave put together one of the best looking and baddest Mustang's we've ever seen. This beauty was on the front row in the main hall and had huge crowds around it every time we saw it. Mike goes over the specs and you will see lots of great photos of the car.
Scott Siegler pulled off something he says has never been done before... mounting dual superchargers to the front of the engine. They moved the motor way back and really helped the weight distribution. This car is not only innovative, but WOW it looks AMAZING! See some great photos and hear the story.
This car was originally built and shown by David's uncle, and after several years David Zocchi located and purchased the car back and began his restoration of this terrific custom Merc.
With an amazing three car spinning display, Russ Freund made a statement at the Portland Roadster Show. He gives us the stories for a 40 Ford, 73 AMX Javelin, and 30 Ford. We show you isolated video on each of these beauties as they spin.
Chet Jackman's custom Dodge truck was one of our favorites from the show. He did most of the work on this build himself and provided us with lots of photos of the build. At the end of the interview you will see Ridler winner Steve Frisbie presenting Chet with the prestigious Mark of Excellence award.
Radillac won multiple awards at the 2018 Portland Roadster Show. We chatted with Glen and Nancy who own and built this 615 HP beauty. The name suits the car as it is a radical custom from front to back, top to bottom. They supplied us with tons of build photos that are featured throughout the video. At the end of the interview you can see one of the awards presented.
Dillinger won the 2018 King of Customs, the John D'Agostino Kustom D'Elegance award, and many more at the 2018 Portland Roadster Show.


Tassie flashback!! 😁 This awesome view is up the back of Trevallyn (my old stomping ground when I lived in Tassie 🙃). The mountain bike tracks are epic - especially with the both of us on e-bikes 🚲 😁🤙🏼 . . ——————————————————— Tag us in your aussie adventures, we'd love to see what you're up to! @aussiedestinationsunknown 👈🏼#aussiedestinationsunknown 👈🏼 ——————————————————— . . . . . . #tevallyn #mtb #ebike #tasmania #australia #nakedplanet #mountainbike #mtbtasmania #launceston #coupleswhotravel #couplesgoals #gopro #igworld_global #earth_shotz #capturelandscapes #dscvr_earth #gopromafia #discovertasmani #exploretasmania #electic_shotz #ig_killerz #theimaged #earthporn #visualoflife #stayandwander #wondermore #discovernature #findmeoutside #freshairandfreedom .
Great Easter break in Arrowtown.
Falling water, Mt Rainier national park.
Reflections of Nature 📸 *** Happy Earth Day! Just a reminder to everyone to get out there and enjoy this wonderful planet that we have. Nature conservancy is something that's near and dear to my heart. This photo was snapped while on-location for @trustforpublicland - working with them has been delightful and I'm excited that I was able to give back in my own special way and help a good cause for ensuring that we keep and maintain some of the natural world around us. *** Shot info: Canon 6D w/ 24-105mm f/4 L ISO 100 | 24mm | f/9 | 1/20 *** Like this image? Check out my website (link in profile) to see even more! I now have prints available for sale!
What you don't see is me trying to balance myself on the smallest rock in the world. •••••••••••••••••••••••••••••••• 📷: iPhone XS •••••••••••••••••••••••••••••••• Brands I work with that spread awareness to a great cause👇🏻 •••••••••••••••••••••••••••••••• @respect_the_fin - 10% off Brookeden10 profits go to the conservation of sharks • @livingstonebrand - Profits go to the assistance of national parks around the world. Link in Bio!
La elección, no la casualidad, determina tu destino. (Aristóteles) Belvédère du Revard. Aix les Bains.


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Q: On a strictly cash basis Can anyone explain why we say on a strictly cash basis (and not strict)?  Is cash here an adjective?  Is cash basis a noun phrase or compound noun?

A: Cash basis is a compound noun; it is frequently written as 'cash-basis'. The word preceding it ('strictly') is modifying a noun, so it is an adjective.  The adjectival form of of this word is 'strict'. So, we should say:

... on a strict cash basis.

Strictly is an adverb, which can modify a verb, an adjective, or another adverb; but an adverb cannot modify a noun. If you really want to use 'strictly' instead of 'strict', then you need to use a sentence such as:

We strictly deal on a cash basis.

In this case, 'strictly' modifies the verb 'deal'. Ultimately, both sentences mean essentially the same thing, but you should not merge them by allowing 'strictly' to modify the compound noun.
However, it is not uncommon, although grammatically incorrect, to hear sentences such as, "We deal on a strictly cash basis', spoken in English speaking countries. One day, given enough time, this incorrect phrase may garner enough acceptance that it will be regarded as grammatically correct, and yet another grammar 'rule' will have been modified.

redpajama_set_name: RedPajamaStackExchange


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Category Archives: Global Mutual Funds
Ajmera Law → Global Mutual Funds
US$ 19 billion dollars global professional opportunities for Indian professionals!
Author By Ajmera Law Group Categories Global Financial Markets, Global Investing How & why?, Global Mutual Funds, Global Professional Opportunities, Global Stocks
Are you a financial professional, real estate broker, chartered accountant, lawyer, estate planner or such other professional providing services to HNIs and Ultra HNIs?
Do you wish to avail of a new earning opportunity?
It would be interesting for you to know that Indian HNIS remitted more than $4 billion US for their children's education US last year, the overall remittance by HNIs being $14 billion US.
Most of your clients may be asking you –
How can they save on foreign education fees?
How can they invest in international property and create a global real estate portfolio?
How can they expand their business globally?
How can they procure a second passport and travel visa-free or obtain a visa on arrival to a maximum number of countries?
How can they enjoy a good quality of life by retiring abroad?
How can they obtain NRI status?
How can they structure their investment globally to make it tax efficient?
Does this sound familiar?
Do you wish to have answers to all these questions?
Then join Ajmera Law Group (ALG) – Global Investment Advisors, as an Associate and let us help you serve your clients in the best possible manner.
Global Mutual Funds – Financial Integration
Author By Ajmera Law Group Categories Global Financial Markets, Global Investing How & why?, Global Mutual Funds, Headlines, World
There has been a paradigm shift in the mindsets of people that have existed for centuries which has switched dramatically. As record-high inflation rates have surpassed, lifestyles that have been built over decades can no longer be sustained by the current existing income levels. Investors today are weighing their alternatives to building a luxurious and comforting lifestyle
Todays' twenty-first-century Investor is well versed and cognizant about the functioning and performances of markets around the globe. Geographic blockades no longer seem to be a hindrance for pursuing contemporary and advanced investment prospects and for generating exceptional returns for the investors. Investors are now switching to Global Funds, which enables and permits them not only to expand but also diversify their portfolio and invest globally
A Global Mutual fund is one that invests in businesses all over the world, including those in the investor's home country. It aims to find the best investments for the investor from a large pool of securities around the world. A global fund can be either engaged in a single asset class or can be spread over many.
Structure of Global Mutual Funds
Direct Investment
There are assets that are managed directly by a local fund manager. Rather than relying on an offshore investment manager, the local fund manager ensures that your portfolio is well-managed and orchestrated
Indirect Investment
They are referred to as Feeder Funds which pool money from local investors and then transfer the corpus to the parent fund, which is administered offshore, OR pure fund of funds, which invest the investor's money in a portfolio of offshore funds,
Mix Investment (Foreign + Domestic)
These funds have a mix of both domestic and international mutual funds. As a result, they are a safer option for moderate risk-takers because they have reduced exposure to global equities while keeping an emphasis on the domestic market, which improves and enhances the tax efficiency of the portfolio.
Specific Region Investment
While selecting the Global Mutual Funds, the investor can invest in a specific country or region of her/his choice. The Investor needs a thorough understanding of the region/country she/he chooses to analyze the growth potential, returns, and exit at the appropriate time
Investment across the Globe
These funds are more versatile because they are not limited and restricted to a specific region or country and it can provide investors with a more diversified exposure. These are usually managed by Fund managers, who have the requisite skills and proficiency in managing an investor's portfolio and can identify and analyze prospects from all different parts of the world
Specific Theme Investment
These funds invest globally in particular themes or growth prospects. The Investor may invest in minerals, oil, gold, agriculture, mines, and other diverse themes or sectors. These funds are perfect to invest in during a growth cycle because they give investors access to segments that aren't present in the domestic market. But the Investor must make that their portfolio isn't overburdened by these types of assets, as limited exposure to a single theme will put investors at risk
Why Invest in Global Mutual Funds?
Diversification and Growth
It helps the investor to spread their Investment Portfolios among various foreign companies, markets, and securities in addition to their home country's, as Global Mutual Funds invest into a wide range of securities in different parts of the world in different industries giving the Investors' diversification in multi-folds (geographical, currency, industry). As a result, the risks that the volatility of a single security or the uncertainty in a single country or currency would have an adverse impact on the portfolio's overall performance are reduced.
Hedge against Currency
When we look at the rupee's pattern in relation to the dollar, It is evident that it has just declined greatly. The Indian rupee which was worth Rs. 45 in 2000, is now worth Rs. 75. There are a variety of reasons for this depreciation, varying from global turbulence to growing inflation to venal bureaucracy to poor fiscal policies. Today, Investing in Global funds will help you take advantage of the rupee's depreciation. By investing in rupees, you gain exposure to foreign exchange as you invest in these global funds. Any increase in the value of the foreign currency, as well as any decrease in the value of the domestic currency, would increase the investor's returns. Since they offer a hedge against currency fluctuations, they must be included in the Investor's Portfolio
For tax purposes, all mutual funds that invest in global markets are referred to as Non-Equity funds. As a result, Tax levied on Global Funds are in the following manner:
– The Investor sells the units within three years of the time when she/he bought them, the gains are credited to her/his taxable income and charged according to the slab rate. (Short Term Capital Gains)
The Investor sell the units after three years from the date of acquisition, the gains are levied at a rate of 20%, and indexation advantages (Long Term Capital Gains)
Investors should treat global mutual funds as a tactical allocation and keep a close eye on them while they are investing in the same, as the returns from these funds are not necessarily in line with those from Indian Mutual funds. Effectively, once the investor invests in those accounts, be mindful of both the advantages and disadvantages. Begin with small investments to get a better understanding of how those investments function before committing to larger investments in a foreign mutual fund. Invest only after you've developed a well-diversified exposure to mutual fund investments in India, and give yourself 5-7 years to do so.
This article is contributed by: Ms. Dishita Sheth, Intern at Ajmera Law Group
Global Investment : A Diversified Gateway
Author By Ajmera Law Group Categories Global Financial Markets, Global Investing How & why?, Global Mutual Funds, Global Stocks, Headlines
The investor considers the products and services that they use daily. It could be anything ranging from shopping on Amazon to streaming movies on OTT platforms like Netflix to the most common, searching for things on Google. Many of these businesses are based outside of India and do not trade on Indian stock exchanges. Why should the 21st Century Investor invest in such global giants?
In the early 1960s, the advantages of foreign diversification were empirically illustrated in financial literature. A few empirical studies have shown that Investors may reduce the chance of their portfolio returns at a significant level of projected return by diversifying through countries whose business cycles were not ideally aligned. We are all well aware that the top Multinationals, Best performing, and High yielding companies also change regularly.
As a result, concentrating all of one's savings in a single area or asset class is not an effective idea. Another perspective is to profit from the weakening currency. As a result, having a geographically diversified portfolio is a Smart and Sound strategy.
Strategic investment is a craft, and as investors become more knowledgeable of the benefits of equity investing, they are increasingly looking to invest in businesses headquartered in other countries. With most countries' economies improving, Indian institutional investors are diversifying and broadening their investment horizons to benefit from massive returns on global stock markets.
GLOBAL INVESTMENT OPTIONS
This is most likely the most effective and relatively simpler way for investors to gain foreign exposure at a low-cost option. Many Indian fund houses offer such overseas equity investment schemes. For example, a well-known fund house provides index funds that monitor and tracks Nasdaq 100 indices in the United States. Their taxation is almost the same as that of debt funds in India, which means that someone who retains for more than three years is taxed at 20% with indexation.
Few investors may be resistant to global diversification, believing that today's world is so intertwined that foreign investments may overlap domestic ones. However, this is not the case, since businesses prefer to behave in ways that are dictated by the situation in their home country. They are more likely to respond to local economic and geopolitical issues than to events occurring beyond their boundaries.
LIBERALISED REMITTANCE SCHEME ROUTE
Investors can do so by sending money abroad via the Reserve Bank of India's Liberalized Remittance Scheme (LRS), which has an annual cap of $250,000 (Approx. 1.8 Cr). The LRS cap expands the range of stocks and funds available to an investor beyond the small selection offered by Indian MUTUAL FUNDs. Transferring capital overseas, on the other hand, is costly as it requires more paperwork, and makes tax filing more difficult for Indian investors.
Besides that, foreign investment takes place in the shadow of official disapproval, particularly when done via the LRS pathway. Aside from the newly implemented TCS, foreign contributions must be registered annually under Schedule FA of the Income Tax returns, and omissions will result in the investor is subject to India's strict black money laws.
Furthermore, foreign nations such as the United States collect their withholding taxes on dividends, which must be demanded back from India under the Double Taxation Avoidance Treaty (DTAA), which adds an extra layer of paperwork to the process
INTERNATIONAL STOCKS OR EQUITIES
Global diversification is a well-known investment strategy. It encapsulates the notion that a global portfolio is best secured against country-specific threats like economic recession or political unrest. Investors will also share in the gains of multinational corporations through global earnings.
International securities may provide significant diversification, improving the estimated risk-return profile of a total portfolio as compared to a portfolio that only contains Indian equities. This advantage stems from buying shares in several countries, each of which reacts to market and economic conditions differently
Investors can diversify their portfolios by owning shares denominated in a variety of currencies, each of which behaves differently from the underlying stock price. Different economies and currencies respond to business cycles and global developments in their distinct ways. Investors can reduce total portfolio uncertainty by using these offsetting trends, resulting in a smoother ride with comparable returns as compared to investing solely in Indian Stocks
Depending on whether it is measured in dollars or purchasing power parity, India's share of the global economy ranges from 3 to 8%. As a result, taking part in the rise of the remaining 92-97 percent of the planet is a clear gain. The United States is a desirable destination.
Apple, Alphabet, Dell, IBM, Procter & Gamble, Facebook, and other global technology giants are listed on the New York Stock Exchange. The rupee's depreciation against the dollar is another major factor for Indian investors to engage in foreign investment
International securities are viewed as unlisted stocks and are thus taxed at 20% of indexation on retention periods of more than two years. Gains in them are charged at a slab rate on shorter retention times.
To conclude, it is beneficial for investors to diversify internationally, and foreign diversification aids in risk management and portfolio planning for long-term development.


Really nice Spanish blend from the Ribera del Duero region of Spain. 80/20 Tempranillo/Cab Sauv. Earthy and leathery organics on the nose with nice fruit on the pallet. Well constructed wine. Could age a bit longer.
I was able to attend another Wednesday Wine Committee this week and it did not disappoint (they never do). As normal, all wines are tasted blind (1 sparkler, 3 whites, 4 reds, 1 dessert).
I was very close to guessing this correct. Couldn't decide between an Italian brunello or Spanish Tempranillo. The nose needed some time, but after an hour, it was a dead ringer for Spanish Tempranillo...the American oak nose of coconut and dill were very pronounced. Very green/herbal like on the finish. This one caused the most confusion out of all the reds.
Would be better in a few years.
Lots of fruit and leather, not too dry. Great wine, but could probably be laid down a little longer.
Glad I have another bottle. This pup can go another five years at least. So tight when opened that I thought I'd made a mistake. 30 minutes of air and this opened into red fruits, leather and oak. Drinking well now but will improve with some age.
Very nice bite. Deep tannins. Moderately dry. Smooth finish.
The 2010 is much superior than previous vintages. It takes a few minutes to open up and then is all balance with the wood, with spices and that long, subtle, meaty finish so typical of superior Riberas.


Laddar/Paula Claesson. One of many photograph's where nature lurks in at The Autumn Salon. Opens now at Fotografiska in Stockholm until December 3rd.
The Autumn Salon at Fotografiska is the largest juried exhibition of Swedish photography. It is a tribute to Sweden's photographers, established as well as amateurs, open to everyone who resides in Sweden. This is the fourth edition of Fotografiska's Autumn Salon, which showcases Swedish photography as its best.
Fotografiska's Autumn Salon has established itself as a tradition that holds up a mirror to our times. With its wealth of expressions, emotions and techniques, the exhibition captures the Zeitgeist and presents a kind of collective, subconscious reflection of contemporary currents, comprising everything from personal photographic projects developed over time, to professional photographers who use the camera as a tool in their artistic practices. This year nature takes a front seat. However, there is no theme to relate to and photographers are free to submit any type of work and neither does the jury make any interpretation of the submissions; this Fotografiska's remit when the final selection has been presented, and al is for sale.
"By providing this annual space for Swedish photography we wish to inspire photographers from all over the country to show their works", says Jan Broman, co-founder (with his brother Per) of Fotografiska and initiator of the Autumn Salon.
A jury of experts has reviewed the 1678 submitted photographs and selected 31 photographers.
"Photography is a natural part of contemporary art and we see an increased number of narrative works that address topical social issues. The Autumn Salon presents documentary as well as staged expressions, often from situations and occasions that provoke recognition and raise questions," Jan Broman explains.
Fotografiska is one of the world's largest venues for photography. No ordinary museum, Fotografiska is an international meeting place with inspiring world-class photography exhibitions at its heart. Fotografiska's mission is to make accessible both established and cutting-edge photography, for knowledge and to experience the infinite expressions and meanings of photography. Fotografiska is a force of positive influence on society, inspiring a more conscious world.
In line with this, our prize winning food and beverage offer focuses on being zero waste, sustainable and organic. The kitchen serves a menu turned on its head, with vegetables taking centre stage and meat or fish featuring as added extra's as opposed to being the star.


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Пунака () е административен център на Пунака, една от 20-те области на Бутан. Пунака е столица на Бутан и седалище на правителството до 1955 г., когато столицата е преместена в Тхимпху. Намира се на около 72 км от Тхимпху и отнема около 3 часа път с кола от столицата Тхимпху. За разлика от Тхимпху тук е доста топло през зимата и горещо през лятото. Намира се на надморска височина от 1200 метра и оризът се отглежда като основна култура по речните долини на две основни реки на Бутан, Фо Чу и Мо Чу. Дзонгка се говори широко в този район.

Селища в Бутан

redpajama_set_name: RedPajamaWikipedia


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Home > Press And Media > Press Coverage > TARA SHAH - A RAY OF HOPE
TARA SHAH - A RAY OF HOPE
A LIFE OF COMPASSION AND CHARITY – MRS. TARA RAJNI SHAH
When we see suffering and pain, we often feel helpless – perhaps we switch the channel, or make a small donation. Rarely do we have the courage to do something practical ourselves – and go out there and make a difference with our own hands.
Mrs. Tara Rajni Shah from London was moved 25 years ago by the suffering in her own state of Gujarat in India, and decided to go there. She did not sit and calculate the challenges or hurdles – she went on instinct, and out of love and compassion.
Ever since that first step, Tara has not stopped. She has involved her whole family, and personally gone there every year – to help what she calls 'her extended family'. This film below is a summary of her courage, determination and genuine compassion over those twenty-five years, and on the even of International Women's Day (7th March 2014), I would like to nominate her as a rare and genuine Global Woman of Courage and Compassion.
The film shows the hardships she faced, the depth of the poverty, the dignity and respect with which Tara helped them and supported them, and the breadth of her compassion. Children, elders, women, disabled … none escaped her love and attention. She did not stop at anything – even the animals in the villages were treated and fed. Born in a Jain family, Tara had embraced equality for all living beings, and even in December 2013, she created a big open-air hospital to help the animals in rural Gujarat.
Recently, this film was shown to members of her community in the town of Jamnagar in Gujarat, and everyone was in tears. They could not believe that someone living thousands of miles away could care so much for her homeland, and go through so much trouble to ensure that her help reached the needy wherever they lived.
The story give us all hope. It shows us that we too can do something if we wish to. And in caring and sharing, we discover lasting purpose and meaning in life – something which few jobs and professions can give us today.
We encourage you to watch and share this film, and also to show it in schools and community centres all over the world – it is truly inspiring.


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Q: how to set ssl-mode in mysql library on nodejs ( in other platforms is called tls=skip-verify) I am using https://www.npmjs.com/package/mysql  to connect to a db
(also tried https://www.npmjs.com/package/mysql2)
I need to be able to set ssl-mode like described here:
https://dev.mysql.com/doc/refman/5.7/en/connection-options.html#option_general_ssl-mode
is this possible ?
in other platforms is called tls=skip-verify
I tried already with rejectUnauthorize: false but didnt work


With Easter right around the corner, we only have one thing on our minds here in the Vanity Van HQ and that's Easter Chocolate! If you're looking for a way to indulge this Easter without consuming a ton of calories we have discovered some luxury chocolate treats and Easter chocolate beauty trends to tickle your taste-buds.
Our lips are still suffering the effects of winter, and are looking a little parched. Here's a super quick and easy recipe for a homemade scrub to banish the chapped lips, just in time to make the most of spring lippie shades!
So, unless you've been living under a rock, you're probably aware of a certain well known chocolate spread going viral after a video emerged of it being used as a hair-dye by a hairdresser in Dubai. Obviously, we had to check it out, and it turns out that Nutella truly CAN be used to tint light blonde hair temporarily. If you are after a hazelnut hue (pun intended) to calm a brassy blonde, then this mixture of Nutella and condensed milk, may be for you. However, whilst the oils in Nutella are certainly beneficial to hair, one must wonder if it is worth the hassle and the wastage of a perfectly good snack! We remain undecided on this one!
We all love to eat it but what about putting chocolate on your skin? I don't know about you but our team were a little dubious. However, research has shown that flavonoids found in dark chocolate absorb UV light, help improve blood flow to the skin, and improve the skins hydration and complexion!
Home made chocolate face masks are very easy to make just create a paste with 2-3 tablespoons of dark cocoa powder and 2-3 tablespoons of natural yoghurt. The yoghurt contains lactic acid to help unclog pores. Apply this to your face with clean fingertips and let it sit for 10-15 mins before washing off.
Top Tip: for extra hydration, try adding a spoonful of mashed avocado to your mix!
As if we needed any further excuse to slather ourselves in chocolate, head to toe!


i wouldnt mess with him, because he will set the brotherhood on you, and see you on the battlefields of "TFC FF"
... whatever that game is..
Team Fortress Classic Fortress Forever is my guess. Never heard of it, sounds pretty retarted.
LOL, you are sure running out of things to flame when you start complaining about "TFC FF". Jeez, I hope you understand what he means.
Do you understand what he means?
I only found 1 and 2 of supclanged and it said the next one was for n! ?
EDIT: hahaha I just saw it. Nevermind.
Last edited by o_leandros; 11-12-2006 at 05:30 PM.
There's plenty left, but DH is running out of material.
This is proof that he not only lacks one testical, but uses IE.
This thread isn't locked yet?
IDK, IBTL AFAIK GTFO FFS.
Due to firefox not supporting ActiveX components which is an integral part of our corporate web applications. So Flame on Silver Fox.........you can use mozilla, firefox, netscape, opera, safari and whatever web browser you need to surf your born you born loser. You probally do not even know why you use it but you want to jump on the bandwagon like you are some techie with knowledge. You make me laugh. To you other putzs that speak agsint me an the Yellow brotherhood. There is no such thing as an end to me. I will never give up..........i will never falter in my beliefs in helping the Brohterhood move to that plateau where we rule the other factions. This is no mirage I spin for you on the black widows webbing. This is the events that have started and are in full motion to become the reality of all factions.
You cannot stop the momentum of this train of Yellow LIGHT!!!!!!!!!!!!
is only an exploit if you choose it to be. I do not recommend downloading untrusted or unsigned activex components but the reality is that it is too powerfull of a tool to not use so secure your users from themselves and you will have nothing to worry about.
It is like what we do here in the forums.............The Yellow Brotherhood is way too powerfull to be destroyed by mere posts without action. it is time for us to show our colors and fight for what is rightfully ours. If you do not believe me then you shall read the prophecy which directly names Yellow as the leader of all factions to rule how we see fit.
Leandros..........do you have any ideas on an insignia for the Yellow Brotherhood of Llamas?
I have used FF/Netscape for years.. No problems with active X at all..
So Flame on Silver Fox.........you can use mozilla, firefox, netscape, opera, safari and whatever web browser you need to surf your born you born loser.
Wtf is surfing a born?


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SEE OTHER BIOS
Tom Stallings
FOUNDER – STRATEGY
Tom is the firm strategist, providing a mix of anticipatory vision, acute political sense and pragmatic implementation for all Mosaic Strategy Partners clients.
Tom has spent his career in politics. The former Chief of Staff for Tarrant County Judge Glen Whitley, the chief elected officer of Tarrant County, Tom also served as Chief of Staff in the United States House of Representatives and Senior Policy Advisor on the issues of energy, environment, technology, telecommunications, trade and transportation in the United States Senate.
Before spending more than a decade of service in Washington D.C., Tom was a small business owner—founding, managing and operating successful startup companies in Texas.
Tom earned a bachelor's degree and a Master of Business Administration (MBA) both from Texas Christian University. In 2018, Tom was named one of the "400 People Who Run Fort Worth," by Fort Worth Magazine. Tom lives in Fort Worth with his wife Amanda and their three daughters.
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I've been blown away recently by two key items I'd overlooked with reading or meditating on the Visitation, the moment when Mary and Elizabeth meet and John the Baptist jumps in his mother's womb.
1) Mary, as the Mother of God — Catholics are often criticized for giving Mary the title Mother of God. It seems other Christians want to see her as only the mother of Jesus. Of course, logically, this is incorrect. Jesus is BOTH fully human and fully God. You can't separate the two, so if Jesus is God and Mary is the Mother of Jesus, then Mary is the Mother of God.
2) Mary as the NEW Ark of the Covenant — Here's another doozy that really blew my mind when I read it in Denise Bossert's "Gifts of the Visitation" (Ave Maria Press, 2015). Catholics also call Mary the new Ark of the Covenant, because just as the old Ark of the Covenant carries God, so does Mary with Jesus in her womb. BUT, Bossert points out that there is an Old Testament verse that prefigures the Visitation, which speaks to this even further.
In 2 Samuel 6 (you MUST go read this!), David asks "How can the ark of the Lord come to me?" and then is described as dancing and jumping before the Ark. In the Visitation verses in Luke, Elizabeth says, "And how does this happen to me, that the Mother of my Lord should come to me?" (Luke 1:43) and John the Baptist "leaps" in his mother's womb. Does that not show Mary as the new Ark of the Covenant? Amazing stuff!
Had you ever thought about these things? Please share your thoughts!


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Taking the pulse of National Public Radio
In a recent wide-ranging interview, Vivian Schiller, the CEO of National Public Radio (NPR) predicted that all cars will soon have Internet radio. [Barron's]
Interviewed at the D: All Things Digital conference in Rancho Palos Verdes, Schiller also predicted that overall Internet radio will gradually replace traditional broadcast radio in the next 5 to 10 years.
Meanwhile, NPR continues to thrive. Schiller noted that the recent ratings just hit 34 million listeners with most tuning in for an average of six hours a week. Morning Edition remains the most popular show, followed by All Things Considered.
Schiller also said that 40 percent of radio listening is now in the car. She believes that once Internet radio is in the car, people will listen to the same stations.
The NPR chief also admitted that she hates pledge drives, but they work. Last year, the stations raised $300 million, though still only about 10 percent of listeners actually donate.
The iPad, according to Schiller, has been phenomenal for NPR, with almost 300,000 downloads for their app.
Her concern with the media overall is the increased absence of reporting on either local or state issues. She believes local NPR stations need to fill that gap.
NPR is heard locally on KCBX Public Radio, 90.1 FM.
Subjects: Radio
Search to replace Warren Baker at Poly continues
Online pornography by the numbers
The comments below represent the opinion of the writer and do not represent the views or policies of CalCoastNews.com. (moderator@calcoastnews.com Comment Guidelines )


The Science Museum in London has also unveiled its new mathematics gallery, which was designed by Dame Zaha. This is the first of her projects to open in the UK since her death in March 2016. Ms. Hadid was a mathematics graduate, which explains why the first thing you encounter when walking into the Science Museum's new Maths gallery is a 1929 Handley Page bi-plane suspended from the ceiling. This was to be Dame Zaha's design touchstone, the airflow from its wings dictating a dynamic design of sweeping curves and a huge sculptural form that frames the gallery's central space.
The Serpentine presentation, first conceived with Hadid herself, reveals her as an artist with drawing at the very heart of her work and includes the architect's calligraphic drawings and rarely seen private notebooks with sketches that reveal her complex thoughts about architectural forms and relationships. The show focuses on Hadid's early works before her first building was erected in 1993 (the Vitra Fire Station in Germany), presenting paintings and drawings from the 1970s to the early 1990s.
The exhibition takes place at the Serpentine Sackler Gallery, renovated and extended by Zaha Hadid Architects in 2013. A select number of institutions and museums across the world have joined in this timely homage to Zaha Hadid.
Drawing and painting were fundamental to Hadid's practice. Influenced by Malevich, Tatlin and Rodchenko, she used calligraphic drawings as the main method for visualising her architectural ideas. For Hadid, painting was a design tool, and abstraction an investigative structure for imagining architecture and its relationship to the world we live in. These works on paper and canvas unravel an architecture that Hadid was determined to realise in built structures, one that is seen in the characteristic lightness and weightlessness of her buildings. Conceived as Hadid's manifesto of a utopian world, the show reveals her all-encompassing vision for arranging space and interpreting realities.
Technology and innovation have always been central to the work of Zaha Hadid Architects, and many of Hadid's paintings prefigure the potential of digital processes and the software required to render virtual reality. Connecting directly with the individual paintings in this exhibition, four experimental virtual reality experiences have been specially developed in collaboration with Google Arts & Culture. These in-gallery experiences offer a dynamic and immersive insight into Hadid's architectural vision.
The Serpentine has had a long relationship with Hadid, which begun in 1996 when she joined as a Trustee of the Serpentine Gallery. Her first structure in London was the inaugural Serpentine Pavilion in 2000. It was followed by a light installation, Lilas, in 2007. In 2013, she completed the extension for the Serpentine Sackler Gallery, one of Zaha Hadid Architects' first permanent buildings in central London. She also participated in the Serpentine's Interview Marathon in 2006 and 89Plus Marathon in 2013.
The exhibition coincides with the opening of Zaha Hadid Architects' much anticipated Mathematics: The Winton Gallery at the Science Museum, which explores how mathematicians, their tools, and ideas have helped to shape the modern world.


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Susuacanga maculicornis is a species of beetle in the family Cerambycidae. It was described by Bates in 1870.

References

Eburiini
Beetles described in 1870


Last year, Ms. Diva stole Tiny T's pucker powder candy. I don't mean she placed it in her bag, mistakenly thinking it was her candy. I don't mean she accidentally tripped and the candy fell into her mouth. I mean she stole it – on purpose, intentionally – she meant to do it. I was mortified, she was in big trouble. We dealt with it.
This year, I found out from Perky Girl that she is bossy at school and often informs people they cannot sit with her unless they wear bedazzled pants.
Meanwhile, according to Tiny J, Mr. Smartypants was involved with that bunch of boys, who got into trouble this week at soccer practice for putting bees in a bottle, shaking them up and turning them loose in the coach's general direction. Tiny J. didn't actually see Smartypants do this, but HyperKid told LoudKid who told Nosy N, who told Tiny J. – right after making him swear not to tell anyone else. Smartypants has admitted to giving the boys the bottle but claims that was the extent of his involvement. Of course, I'll need to investigate before deciding to ship him to military school – but deep down, I don't believe he's so innocent.
Same thing with State Rep. Mike Kernell, whose son is purportedly rumored to have possibly had some alleged involvement in the Palin email hack. Of course, there's no proof, documentation, or real evidence as of yet. Nevertheless, the media (new and old) is all in a tizzy reporting that Kernell is aware of the rumors… but will not address them.
Really? What exactly did we expect him to say? Would he offer an adamant denial on his son's behalf? No. Most parents realize they may not always know what their kids are doing, why they do it or if they realize they were going to be in trouble when they did it – if they did it at all. Plain and simple: much like you cannot determine guilt without evidence… as a parent, you tend not to determine innocence without it either.
So, perhaps they expected Kernell to agree with the claims and offer up some quick psychoanalysis on his son?
Get real. Calm down and wait for the investigation to turn up some facts. I, for one, cannot wait for this mess will work itself out – because I just know my 401K will be instantly improved due to the effort. It will won't it? It won't? Oh. Well, at least we can all be optimistic that Palin has learned her lesson and will be less likely to share top secret military strategy with Pentagon officials from a web-based mail account that a 13-year old online gamer could hack.
And no, I'm not saying what the unauthorized password changer did was cool: it's not. It's illegal. In fact, I'm glad the feds will be taking this unauthorized password changing seriously and since the law applies evenly to all: they might be interested in knowing my yahoo mail account was hacked last year. There was nothing in there but Old Navy ads, but that's not the point. The law is the law, therefore, I'll be expecting the FBI to contact me soon.
Thursdays are best for me.
This entry was posted in politics, Tennessee and tagged elementary hacking, media, Mike Kernell, parenting, reality, Sarah Palin. Bookmark the permalink.


I read a Facebook post today that the Greater Las Vegas Association of REALTORS®(GLVAR) was going to cease syndicating to Zillow and Listhub on in January of 2019. They evidently did the same thing with Realtor.com a year ago. Here is a Video from GLVAR discussing syndication.
There WAS a video here, the same YouTube video shared within the Inman News article, but it looks like GLVAR took it off of YouTube or made it private. Why would that be? My personal opinion is it clearly communicated a greater alliance to the big brokers and not what might be best for the home sellers.
Personally? I don't buy it. The consumer comes first. I look at it this way. If I am a Realtor® and take a listing in the Las Vegas/Henderson area, I want that listing broadcast to the world. I want that house to sell as quickly as possible to serve my client. If that sale is the result of some Realtor® getting a lead from Zillow, I would not care where the sale came from. The seller wants to sell their home as quickly as possible. The seller doesn't care about the politics. They don't care whether the agents or brokers like Zillow or not. They just want their house sold.
It's safe to say that Zillow is a dominant home search engine and any consumer or Realtor® would want their home showing up in their search results.
Now, just as stated in the Inman article that posted today, the response from Zillow is spot on. If a small broker wants their listings to be in the search results, they may have to spend tens of thousands of dollars for a custom API to do so. I think there is probably some truth that the big money brokers want to get in the way of the small brokerages.
What if you are an agent with a small brokerage and on the listing appointment the client asks if their property is going to be on Zillow? When you tell them no, what effect will that have on getting the listing?
Full disclosure. I am not a Realtor®. I do however, act as the marketing coordinator for a number of teams throughout the U.S., including a very successful team in Las Vegas. I will need to find out if my team's brokerage plans on feeding to Zillow. If not, how will this effect my client?


Oenophiles will be pleased to learn about a new, exclusive wine dinner series taking place in Mendoza; Argentina's world-renowned wine region.
Mendoza's Francesco Ristorante will host the "The Wine Stars Dinner" ongoing culinary events, which will bring diners and the winemakers of the area's most prestigious wineries together for an unforgettable evening.
Each dinner will include a delectable four-course menu, and the evenings will be led by a rotating roster of the area's top wine stars, who will share their expert knowledge and provide technical, oenological, and philosophical details of each of the wine pairings selected. Master chef María Teresa Barbera and executive chef Santiago Orozco will also present the dishes and explain the inspiration behind each course, as well as the restaurant's fascinating history.
The Wine Stars Dinner series commenced with the first event in mid-August and are scheduled to extend through December, taking place on the first and third Thursday of each month. Some of the wineries slated to partake in these ongoing dinner experiences include noteworthy winemakers such as Bodega Bianchi, Altos Las Hormigas, Luigi Bosca, and more.
Admission is $75 USD per person (with a discounted rate for Mendoza locals).
To participate, simply send an email to travel sayhueque.com, but don't delay – reservations must be received up to 24 hours before the event. To explore custom-made Mendoza itineraries, be sure to visit Say Hueque Argentina & Chile Journeys, or contact them directly at travel sayhueque.com to learn more about their different experiences.


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Ел Мескитиљо има више значења:

 Ел Мескитиљо (Ла Паз), насеље у савезној држави Јужна Доња Калифорнија у Мексику
 Ел Мескитиљо (Сан Франсиско дел Ринкон), насеље у савезној држави Гванахуато у Мексику
 Ел Мескитиљо, Лос Авионес (Сан Франсиско дел Ринкон), насеље у савезној држави Гванахуато у Мексику
 Ел Мескитиљо (Атенгиљо), насеље у савезној држави Халиско у Мексику
 Ел Мескитиљо (Дегољадо), насеље у савезној држави Халиско у Мексику
 Ел Мескитиљо (Чоис), насеље у савезној држави Синалоа у Мексику
 Ел Мескитиљо (Синалоа), насеље у савезној држави Синалоа у Мексику
 Ел Мескитиљо, Франсиско Еспарза (Фресниљо), насеље у савезној држави Закатекас у Мексику


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This hotel is situated in a peaceful location in Heliopolis, a suburb in the north east of Cairo. The hotel has wonderful views over the historic Baron Empain Palace. The centre of Cairo can be reached in about 15 minutes by car. The international airport and Cairo's conference centre are both about a 10-minute drive from the hotel. Numerous shopping facilities and entertainment venues can be reached in only 5 minutes.This city hotel comprises 126 rooms on 11 floors, including 14 suites. The inviting foyer houses a 24-hour reception desk and lifts. Further amenities include a newspaper stand, a hairdressing salon, and various other shops. Dining options include a café, a bar, and an air-conditioned restaurant. The hotel also has its own nightclub to keep guests entertained. Room and laundry services are also on offer. Younger guests may let off steam in the playground.The pleasant rooms all feature an en suite bathroom with a hairdryer, a direct dial telephone, satellite/ cable TV, a minibar/ fridge, ironing equipment, and individual air conditioning. The suites are more spacious. All rooms come with a balcony.Outside, there is a swimming pool, a poolside/snack bar, and sun loungers and parasols. The hotel additionally offers a sauna with a steam room and massage service. Guests may also enjoy a game of billiards.Guests can select their breakfast, lunch and dinner from a buffet. It is also possible to take dinner à la carte.


In 2019, star kids such as Sunny Deol's son Karan, Mohnish Bahl's daughter Pranutan and Chunky Panday's daughter Ananya Panday among others are ready to kick-start their Bollywood innings.
Bollywood actor Chunky Panday and Bhavana Panday's daughter is all set to enter Bollywood. She will mark her debut with Punit Malhotra's Student of the year 2. Apart from her, the movie also stars another debutante Tara Sutaria and Tiger Shroff in lead roles.
Karan Kapadia is Dimple Kapadia's nephew. He will be making his Bollywood debut with a movie called Blank. The movie also stars Sunny Deol in a pivotal role.
Mohnish Bahl's daughter Pranutan will also start off her Bollywood innings next year. She will be launched by none other than Salman Khan. The movie will be directed by Nitin Kakkar and she will make her debut opposite another newcomer Zaheer Iqbal.
Sunny Deol's son will make his debut in a film titled Pal Pal Dil Ke Paas. His dad Sunny Deol is directing him in his Bollywood debut.
Suniel Shetty's son Ahan will also join the Bollywood bandwagon. The movie will be produced by Sajid Nadiadwala and it will be helmed by Milan Luthria. The movie is the official remake of Telugu hit movie titled "RX 100."
Reportedly, Alizeh Agnihotri will make her debut with Dabangg 3. As per reports, Salman Khan wants his niece's debut to be a perfect one.
Amrish Puri's grandson will soon get launched in Bollywood. His debut film's Paagal will release in the summer of 2019.
Sanjay Leela Bhansali is set to launch Poonam Dhillon's son. Anmol is all excited to work in a Bhansali film.
Pooja Bedi's daughter will be making her debut next year.She will make her debut with Nitin Kakkar's Jawani Janeman. She will be playing the role of Saif Ali Khan's daughter.
Khushi Kapoor will mark her Bollywood debut in 2019. Rumours are abuzz that Karan Johar will launch her.