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2 edition of Collector"s guide to crime autographs found in the catalog.
Collector"s guide to crime autographs
Michael E. Johnson
by M.E. Johnson in San Diego, CA (P.O. Box 9387, San Diego 92169-9387)
Written in English
|Statement||by Michael E. Johnson.|
|LC Classifications||Z42.3.C74 J64 1995|
|The Physical Object|
|Pagination||17 p. :|
|Number of Pages||17|
|LC Control Number||95214940|
Baseball Hall of Fame Autographs | For experts and beginning collectors alike, here is a definitive guide to authentication of Baseball Hall of Fame autographs, one of the most sought-after forms of baseball memorabilia. In addition to discussing the ins and outs of collecting these autographs, and pitfalls to avoid, the book provides an entry on each Hall of Famer analyzing his signing style. ABC for Book Collectors (8th edition, ), by John Carter and Nicolas Barker (PDF with commentary at ) Filed under: Book collecting -- England -- History -- To Old English Libraries: The Making, Collection and Use of Books During the Middle Ages, by Ernest Albert Savage (Gutenberg text and illustrated HTML).
Collecting autographs - signed letters, documents, manuscripts, books, or photographs - has long been an exciting and deeply satisfying pastime. In today's world of fleeting electronic communication, these personal connections to the past offer the unique satisfaction of holding pieces of history, quite literally, in . Bookstores specializing in Signed Books. Looking for signed books? hosts over of the finest online book stores and booksellers, including specialists in signed books. Use the list below to locate a specific specialist bookseller or book store near you.
Spring Training's Best Tour and Collector's Guide:Best Times/Places to Meet Players and Catch Balls, Stadiums, Costs, Collecting/Displaying Autographs and Memorabilia, Color Photos by Year FanFor baseball fans this is the ultimate Brand: Totalrecall Publications. The two kings of the book-collecting jungle are signed books and first editions. Collectors like scarcity, so first editions are sought because their print runs are usually low. The attraction of autographed books is a bit different. A signed copy is considered an extension of the author (or editor or illustrator).
Sebastiano Serlio, architect
dictionary of the Aneityumese language.
practical guide to designing expert systems
Christianity and false evolutionism.
Serving Jesus in his priests
Bright river trilogy
Globalisation and governmentality
Best season ever
Reptiles and amphibians in colour
Out of 5 stars To Collect Celebrity Autographs You'll Need This Book. Reviewed in the United States on J This page step-by-step guide to celebrity authographs contains everything you'll need to know to enjoy this hobby.3/5(4).
HORNER, HENRY () # First Jewish Governor of Illinois Died in Office Noted collector of Abraham Lincoln memorabilia, his collection was bequeathed to the people of Illinois, and now resides at the Abraham Lincoln Presidential Library in Springfield, Illinois A noted Lincoln collector writes to a colleague Typed Letter Signed, on imprinted 8 x 10 The Official Autograph Collector Price Guide: O Values to Autographs in All Fields.
[Martin, Kevin] on *FREE* shipping on qualifying offers. The Official Autograph Collector Price Guide: O Values to Autographs in All Fields!/5(3). Shop our Notorious & Crime category for authentic autographs, signed photographs, collectibles, memorabilia, historical documents and manuscripts from the world's largest collection.
Industry recognized COA. Shipping worldwide. COVID Resources. Reliable information about the coronavirus (COVID) is available from the World Health Organization (current situation, international travel).Numerous and frequently-updated resource results are available from this ’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus.
Collecting. Crime memorabilia encompasses mementos, souvenirs, or products associated with criminals and crimes, past and present. This can include items from murder scenes, investigations, from the term of imprisonment, the execution of capital punishment, mementos of famous prison escapes, or any other items relating to the life of the criminal, such as objects owned by them.
Collectors Treasury: Johannesburg, South Africa. AbeBooks' uniqueness is our network of independent booksellers who work with us to provide the most diverse selection of. Autographs obtained on photographs that YOU have taken. PipestonePete views 10 comments 2 points Most recent by dadams Ap PM Atlanta Crackers vs Mobile Bears and Brooklyn Dodgers.
Our guide to book collecting covers many of the basic elements of book collecting, from what to collect to caring for your book collection. What Books to Collect You can collect any kind of books but make sure that you collect books that you love.
Buy The Sports Address Book: A Collector's Guide to Free Autographs by Cynthia Mattison (Compiled by) online at Alibris. We have new and used copies available, in 1 editions - starting at $ Shop now.
Autograph Letter from the English Sculptor Henry Moore to the American Filmmaker who is Buying his SculptureAutograph Letter from the English Sculptor Henry Moore to.
'Collectors of contemporary crime fiction can easily pick up author-signed books in excellent condition: almost all crime conventions today feature mass signings.
Much more scarce and valuable are classic crime novels in good condition with well-preserved jackets - even more so if they are signed, and especially if they have an enigmatic. Shop our Notorious & Crime category for authentic signatures, autographs, signed photographs, collectibles, memorabilia, historical documents and manuscripts from the world's largest collection.
Industry recognized COA. Shipping worldwide. Join the vibrant Autograph collecting community at Buy and sell Autographs, View Autograph auctions, breaking news.
and upload an. Editor’s note: This is a guest post from Nate Pedersen. Earlier this year we covered the joys and basic how-tos of starting a ’s truly an everyman’s hobby.
If you’re a gentleman reader — and you should be — then there is perhaps no better collection to amass than a hearty library of manly tomes. With this post I’d like to teach you how to expand your library with a.
I wish I wouldn’t have stopped sending TTMs. I wish I knew how addicting this hobby would become. (Additional reading: A Crossroads for an Autograph Addict) I wish I networked with other collectors. It’s as simple as introducing yourself.
I wish I used higher quality items to get signed. I wish I took care of my autographs and stored them. We Buy Old and Rare Books, Libraries & Estates – Nationwide.
Contact us at [email protected] or () for a free evaluation of your old and rare books. We are located by appt. at Lexington Ave and by appt.
at 2nd Ave (@55th) Gallery 93 in the Manhattan Art and Antique Center. Books shelved as crime-story: Cockroaches by Jo Nesbø, The Redbreast by Jo Nesbø, The Girl on the Train by Paula Hawkins, Murder on the Orient Express by.
Autograph Investment Guide Your depictive guide to autograph investing Agoura Rd., SuiteCalabasas Hills, CA • Phone • Fax [email protected] • e Size: KB. (shelved 3 times as vintage-crime) avg rating —ratings — published Want to Read saving.
The Lives of the Autograph Collectors is the latest of an ongoing series of Rotunda exhibitions with UVa student curators sponsored by Rare Book School (RBS), an independent non-profit educational institute supporting the study of the history of books and printing and related subjects.
Founded inRBS moved to its present home at the.Memorabilia Autographs Founder and President, Allen Rodwill is a well-known, respected trusted member of an industry he has served for 35 years. Utilizing his earned Doctorate from Temple University in Philadelphia, he thoroughly researches and reviews each item in .Autographs of famous sports stars appeal to collectors of sports memorabilia as well as to autograph collectors.
If you are thinking of selling your grandfather’s autograph book, you should contact auction houses that specialize in autographs or sports memorabilia to learn more about pricing.

domain: literature


text:
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Before and after: Recovery from drug addiction
Americans are notorious for consuming salty foods. Nearly 90% of all Americans eat too much salt, which increases their chances of developing hypertension, a risk factor for heart disease and stroke.
Nearly 90% of all Americans eat too much salt, which increases the chances of developing hypertension, a risk factor for heart disease and stroke. Check out the top 10 sources of salt in the average diet and see how you measure up.
With tensions simmering over the deadly crisis in Ukraine, Russia has accused the West of seeking regime change in Moscow, prompting renewed comparisons with the Cold War era.
Foreign Minister Sergei Lavrov of Russia made the comments at an event Satu...
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domain: medical


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A small town in the northeast corner of the state of Connecticut two towns south of Massachusetts and right on the line of Rhode Island. It has the highest high school dropout rate in the state of connecticut and one of the highest teen pregnancy rates. one would ask where the parent's are and why they have no control over their children, but the parent's are the ones teaching their children these behaviors.
Person #1: Dude why's our graduating class so small?
Person #2: Yeah wasn't our class like 3 times the size of this when we were freshmen?
Person #3: yeah it was but your forgetting something.
Persons #1 and 2: What?
Person #3: We're in Killingly
Persons #1 and 2: Ohhh... That explains it
Prices shown in USD.
Poniżej wpisz swój adres e-mail, aby codziennie rano otrzymywać na niego słowo dnia Urban Dictionary !
Maile są wysyłane z adresu email@example.com. Obiecujemy, że nie będziemy wysyłać żadnego spamu.

domain: geography


text:
Pillsbury shuffles restaurant group: Campbell, Craig exits spark dismantling – Jeffrey Campbell, Kyle Craig; includes 2 related articles
Peter J. Romeo
Pillsbury shuffles restaurant group
MINNEAPOLIS–Pillsbury Co. has realigned top-level management of its beleaguered food-service empire following the resignations of restaurant group chairman J. Jeffrey Campbell and key lieutenant Kyle Craig.
Dismantling the centralized administration built by Campbell during his 13-month reign, Pillsbury has divided his and Craig’s duties among three men stationed in three different offices.
“The restaurant group does not exist anymore as a corporate entity,” a Pillsbury spokesman said.
Jerry Levin, 44, Pillsbury’s executive vice president of corporate development and a reputed deal maker, has been tapped to succeed Craig as chairman of S&A Restaurant Corp., the restaurant group’s Dallas-based dinner-house business. He has no prior experience in the restaurant field, the Pillsbury spokesman said.
Unlike Craig, Levin reports directly to corporate chairman William Spoor. Craig’s immediate superior was Campbell, who had his office here and reported to Spoor.
S&A president and chief operating officer Don Slater has assumed certain of Craig’s financial and administrative functions. He retains his office in Dallas and reports to Levin.
Charles Olcott, formerly president of Burger King USA, inherited Campbell’s responsibility for all of Burger King. Olcott was elevated to president and chief operating officer of Miami-based Burger King Corp., with responsibilities for both U.S. and foreign operations.
Ron Petty, president of Burger King International, remains in that job but now answers to Olcott, who in turn is subordinate only to Spoor: Previously, both Petty and Olcott reported to Campbell, who answered to Spoor.
Because Olcott has retained his former duties, the post of Burger King USA president will not be filled, a Burger King spokesman said.
Nebraska-based Godfather’s Pizza, the 580-unit fastfood chain Pillsbury is negotiating to sell to its management, was unaffected by the resignations of Campbell and Craig.
Neither Campbell nor Craig are participating in the pizza chain’s leveraged buyout, a Godfather’s spokesman said.
Campbell, 44, and Craig, 40, rose together through the ranks of Burger King. Campbell quit on a Friday and Craig on the following Wednesday.
Campbell, one of the most prominent restaurant-chain executives of the past decade, gave no reason for tendering his resignation. Pillsbury said that the action was voluntary.
However, the conglomerate had already moved to curtail Campbell’s authority.
According to Pillsbury’s spokesman, the company’s board voted in late May or early June to decentralize the 6,600-unit restaurant group, long before Campbell offered his resignation while he lunched with Spoor.
The management realignment was in keeping with a plan approved by our board of directors,” the Pillsbury spokesman said.
On the day Pillsbury revealed Campbell’s resignation, it also disclosed that Levin would take on the added duties of supervising Craig and S&A.
Two days later Pillsbury announced Craig’s resignation. Hours later, an S&A spokesman said, Levin had been given Craig’s title of S&A chairman.
Campbell and Craig both came under fire during the tail end of their tenure because of the lackluster performance of their respective charges.
After Campbell was named chairman of the restaurant group in May 1987, its fortunes soured. At an investors’ meeting the day after Campbell’s resignation, Pillsbury chief financial officer Roger Headrick disclosed that the group’s operating profit for the year ended May 31 had declined by 10 percent from the prior year’s tally.
COPYRIGHT 1988 Reproduced with permission of the copyright holder. Further reproduction or distribution is prohibited without permission.
COPYRIGHT 2004 Gale Group

domain: news


text:
Ages: 3 - 14+
Cost: Classes and Camps vary - Check web site for details
Davis Studio was founded in 2003 by director, Teresa Davis. They are committed to creating an atmosphere that fosters the imagination and nurtures creativity. Each student is respected as an artist with his or her own unique style and unlimited potential.
A wide range of classes and camps are offered for students to explore artistic possibilities. They offer a selection of after school and Saturday classes throughout the school year. Additionally, classes are held during weekdays for adults, homeschooled students and preschool families. Camps take place during the summer as well as during school vacations, including Thanksgiving and Christmas vacation and February and April school breaks.
Vacation Week and Summer Camps are offered year round:
- Fall Classes
- November Break Classes
- Winter Classes
- Spring Classes
- February Break Classes
- April Break Classes
- Summer Camps
- Art materials and instruction provided, you just bring the cake.
- 1 & 1/2 hours of studio time + 30 minutes for cake and presents
- Choose from a variety of themes for the party
- Arts Rich & Play Based Fostering CreCultivating
- Cultivating Curiousity
- Engaging Activities
- Quality Instruction
- Typical Day
Join them for an evening of painting fun. Each artist will be guided through the process of creating an acrylic painting on a stretched canvas. Relax and enjoy the creative energy, learning how to mix colors and design a painting that is uniquely yours.
Reviewed on 05/09/2008
My 13 year old son and 10 year old daughter both took the Graffiti & Street Art, Level 1 camp this summer. My son described it as "awesome, unique and totally out of the ordinary". The kids stared off camp by coming up with their own graffiti or street name which they then parlayed into a lot of their work. Stenciling was one of their favorite, as was spray chalk. They came home at the end of this 5 day class with 1...more
Reviewed on 06/19/2014
My 7 yr old daughter took the Imaginary Landscapes 1-wk camp last summer and had an outstanding experience. The depth of exploration and creativity was incredible, especially for such a youngster. She was guided to envision a whole new world - what it looked like, its flag, its map, its customs, its people. A journal that accompanied the project became a rich keepsake of this rewarding experience. Highly recommend Teresa Davis!
Reviewed on 06/19/2014
My 4 year old has attended preschool art classes with Martina for the past couple of years, and she really loves it. The project ideas are so creative and varied, and the materials are high quality and interesting. While inspiration is provided in the form of example projects or suggestions, the kids are given all the space they need to go in any direction they want to with their individual projects, which I think is great. The kids also...more
Reviewed on 10/16/2013
Our 7-year-old son loves Davis Studio. So it was my pleasure to refer a friend of mine to Davis Studio. Her daughter tried out Davis Studio for one summer class. Then she was a convert, and has become a repeat customer. Plus, she has thanked me multiple times for referring her to Davis Studio.
Reviewed on 08/22/2013
I took my 3-year-old daughter to a Preschool Art class at the Davis studio this spring and it was FANTASTIC! She had an absolute blast and I was super impressed with the level of projects the kids created. The instructor was great and the studio was so clean, bright, and inspiring while being kid-friendly. We'll definitely go back!
Reviewed on 01/21/2013
Our son (who is 6-1/2 years old) has taken multiple classes from Davis Studio, and he loves it. It's fun, engaging, and the teachers interact personally with him, taking great stock in his overall experience there.
Plus, after each camp he attends (and he's attended several), he grows by leaps and bounds artistically. And that's just not in what he creates. It's also by his enhanced understanding...more
Reviewed on 12/03/2012
Can't say enough about Teresa Davis and her teachers. She has been doing art and teaching for such a long time, with passion, energy, understanding, and an insistance on positive encouragement. If you want your kids to make REAL, gift-worthy art and actually learn techniques instead of just "play", Davis studio is IT. You'll never look elsewhere again.
Reviewed on 11/11/2012
Thank you Davis Studio and Teresa! We just celebrated our daughters 5th birthday today with an Acrylic Painting Party at Davis Studio. With 13 of her friends joining her, they all had so much fun and the art work created was PRICELESS. It was fun for the adults too. I forgot my cake server and ice-cream scoop and she had it covered. If you're looking for a fun and easy place to have your celebration I recommend you book your party at Davis...more
Reviewed on 10/02/2012
I LOVE THE DAVIS STUDIO not just for my kids Savana & Pierce, but myself as well. My favorite for the kids is the Holiday gift making class. I was very surprised at the quality and uniqueness of the creations. I signed them up in August just to make sure they got in. I have a beautiful painting my son did of a penguin in my office. Makes me smile every time I see it. Tonight I took my first adult glass jewelry making class. All of a sudden...more
Reviewed on 09/27/2012
I can't express enough praise for the Davis Studio! The quality of instruction is fantastic and the opportunities are unique and varied. My daughter has been attending camps and classes at the Davis Studio for the past 7 years. She loves it there and even had her birthday party there last year - they do amazing art-based birthday parties!! Because of her experiences and education at the Davis Studio, my daughter appreciates art, feels...more

domain: artistic


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LOS ANGELES --
The key to the fountain of youth may be growing in your own garden. It turns out a diet rich in vegetables not only makes you feel better it may extend your life. Harvard School of Public Health researchers tracked the dietary patterns of 70,000 female nurses for several decades now.
Women who ate the most green vegetables had a 28 percent lower risk of death from heart disease than women who ate the fewest leafy greens.
In contrast, women who ate red meat, pizza, french fries, and soda - had a 16 percent increased risk for death from cancer.
Click here for more headlines from ABC7 Eyewitness News


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Day 1 - Ganga Talao
Following the Master | Mauritius Pilgrimage 2021
07 March 2021
The pilgrimage with Guruji had a very interesting start. In the morning we really didn’t know what would be possible in light of the news of a possible lockdown in Mauritius! It oddly reminded us of what happened one year ago during the pilgrimage in Vrindavan.
With all the confusion, we changed plans many times. When the pilgrims arrived at the temple for the welcome meeting, Guruji surprised them saying that He would move into the hotel with them! So now everyone can have their own 'Quarantine with Guruji' as many had wished for. Although everyone was very excited, not all really understood that Guruji would be staying in the hotel with them until they saw a post calling them for dinner. The post had a picture of Guruji waiting for them and ready to eat in the hotel lobby.
In the chaos generated by the local news, the country seemed to be at a standstill giving us the possibility to go straight to Grand Bassin in less than 1.5 hours. The trip normally takes more than 5 hours during Maha Shivaratri celebrations because the roads are so crowded with pilgrims. Along our drive, we were surprised to see so many people still pulling their colourful wagons and deities up the mountain.
When the 100+ pilgrims arrived at Ganga Talao (Ganga Lake), they went to visit the Divine Museum. The Hindu House Society of Mauritius developed this beautiful sacred site for a mandir with 108 shiva lingams surrounded by water. There is also a small cowshed inside where the pilgrims got to pet and feed the cows, who were very happy to receive their loving attention.
After lunch and a small tour, Guruji interviewed with a local Mauritian radio station. During the interview, He spoke in Creole, English and Hindi. He was asked to explain Bhakti Marga and the meaning of our tilak. Guruji also said how amazed He was that people are still trying to come to Grand Bassin to celebrate Shivaratri, despite the current circumstances and COVID-19 restrictions. He emphasised that people should have this type of devotion every day, not just at Shivaratri.
After the interview, the pilgrims went to the mandir with the jyotirlinga, the only one outside of India. There, the pujari welcomed Guruji and the pilgrims and performed a puja offering the prayers for the welfare of everyone. Gangha Talao is said to be filled with the sacred water of the Ganga river. It is this water that everyone got to pour over the lingam and offer Bilba leaves to Lord Shiva. The pujari was surprised to see so many people singing the Name of the Lord with so much joy. While people were taking darshan of the lingam the devotees were chanting. It was a beautiful exchange of devotional acts.
The evening ended with Guruji visiting all the deities around the shrine, including the Lakshmi-Narayana that He donated a few years ago. The murti is very special as it is so close to the lake the base is always in contact with the holy waters of the lake.
Stay tuned and keep 'Following the Master'!
Still want to join?
Virtual Pilgrimage: Shivaratri & Holi in Mauritius
Enjoy the magic, mystery and blessings of holy pilgrimage with Paramahamsa Vishwananda from the comfort of your own home! Time and distance will fade away as Guruji takes you on an inner and outer journey of discovery and transformation.
Space is still available and now we have several different ways to join!

domain: travel


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Author: Jacques I. Pankove
Publisher: Courier Corporation
Release Date: 2012-12-19
Comprehensive text and reference covers all phenomena involving light in semiconductors, emphasizing modern applications in semiconductor lasers, electroluminescence, photodetectors, photoconductors, photoemitters, polarization effects, absorption spectroscopy, more. Numerous problems. 339 illustrations.
This book reviews the progress on interband and intersubband transitions in semiconductors, including III-V, IV and II-VI materials and quantum structures. Advances in the development of light sources, detectors, modulators, and electronic materials and devices are also explored. Brought to maturity, such devices will likely see widespread use in applications as diverse as infrared imaging, chemical and biological sensing, surveillance, short-links, space-based applications, solar cells, high-bandwidth communications, and many others. Topics include: infrared materials and devices; quantum dot structures and devices; progress in semiconductor materials - quantum dots, growth and magnetism; terahertz materials and devices; nitride materials for devices; nanostructured semiconductors and novel materials and devices; progress in semiconductors - dielectrics, silicon-, carbon- and nanomaterials; zinc oxide materials and devices including alloys; progress in semiconductor materials - ZnO and dilute nitrides; dilute nitride and bismide semiconductors; and advanced dielectrics and Si-based materials.
This volume, the last in a four-volume series on Photothermal and Photoacoustic Science and Technology (PPST), presents a comprehensive review of the diverse progress made in PPST of semiconductors and electronic materials during the 1990s. As with other volumes in the series, this text is useful as a reference for practicing scientists and engineers and as a supplement to upper level graduate courses in various areas of PPST and its subfields.
Nanostructured Semiconductors focuses on the development of semiconductor nanocrystals, their technologies and applications, including energy harvesting, solar cells, solid oxide fuel cells, and chemical sensors. Semiconductor oxides are used in electronics, optics, catalysts, sensors, and other functional devices. In their 2D form, the reduction in size confers exceptional properties, useful for creating faster electronics and more efficient catalysts. Since the first edition of the book, there has been significant progress in the development of new functional nanomaterials with unique and sometimes unpredictable quantum-confined properties within the class what it called two-dimensional (2D) semiconductors. These nanocrystals represent extremely thin nano-structures with thickness of just few nano-meters. Since that time, not only were 2D semiconductor oxides further developed, more importantly, 2D metal dichalcogenides, such as MoS2, MoSe2, WS2, WSe2 and others also progressed significantly in their development demonstrating their superior properties compared to their bulk and microstructural counterparts. The book has been expanded to include these advancements. The book begins with the structure and properties of semiconductor nanocrystals (chapter 1), addresses electronic device applications (chapter 2), discusses 2-Dimensional oxides and dichalcogenide semiconductors (chapters 3 through 5), and ends with energy, environment, and bio applications (chapters 6 through 8). Focuses on the development of semiconductor nanocrystals and their technologies and applications, including energy harvesting, solar cells, solid oxide fuel cells and chemical sensors Include other 2D materials, such as dichalcogenides to present a comprehensive resource on the latest advancements in nanostructured semiconductors Reviews the fundamental physics of conductivity and electron arrangement before proceeding to practical applications Contains a unique chapter dedicated to the new atomic layer deposition (ALD) technique which has the ability to develop 2D nanostructures with great precision
Author: Anna Köhler
Publisher: John Wiley & Sons
Release Date: 2015-04-22
Genre: Technology & Engineering
The first advanced textbook to provide a useful introduction in a brief, coherent and comprehensive way, with a focus on the fundamentals. After having read this book, students will be prepared to understand any of the many multi-authored books available in this field that discuss a particular aspect in more detail, and should also benefit from any of the textbooks in photochemistry or spectroscopy that concentrate on a particular mechanism. Based on a successful and well-proven lecture course given by one of the authors for many years, the book is clearly structured into four sections: electronic structure of organic semiconductors, charged and excited states in organic semiconductors, electronic and optical properties of organic semiconductors, and fundamentals of organic semiconductor devices.
Author: Peter YU
Publisher: Springer Science & Business Media
Release Date: 2010-04-07
Genre: Technology & Engineering
Excellent bridge between general solid-state physics textbook and research articles packed with providing detailed explanations of the electronic, vibrational, transport, and optical properties of semiconductors "The most striking feature of the book is its modern outlook ... provides a wonderful foundation. The most wonderful feature is its efficient style of exposition ... an excellent book." Physics Today "Presents the theoretical derivations carefully and in detail and gives thorough discussions of the experimental results it presents. This makes it an excellent textbook both for learners and for more experienced researchers wishing to check facts. I have enjoyed reading it and strongly recommend it as a text for anyone working with semiconductors ... I know of no better text ... I am sure most semiconductor physicists will find this book useful and I recommend it to them." Contemporary Physics Offers much new material: an extensive appendix about the important and by now well-established, deep center known as the DX center, additional problems and the solutions to over fifty of the problems at the end of the various chapters.
This book is a must-have reference to dry etching technology for semiconductors, which will enable engineers to develop new etching processes for further miniaturization and integration of semiconductor integrated circuits. The author describes the device manufacturing flow, and explains in which part of the flow dry etching is actually used. The content is designed as a practical guide for engineers working at chip makers, equipment suppliers and materials suppliers, and university students studying plasma, focusing on the topics they need most, such as detailed etching processes for each material (Si, SiO2, Metal etc) used in semiconductor devices, etching equipment used in manufacturing fabs, explanation of why a particular plasma source and gas chemistry are used for the etching of each material, and how to develop etching processes. The latest, key technologies are also described, such as 3D IC Etching, Dual Damascene Etching, Low-k Etching, Hi-k/Metal Gate Etching, FinFET Etching, Double Patterning etc.
Shallow Impurity Centers in Semiconductors presents the proceedings of the Second International Conference on Shallow Impurity Centers/Fourth Trieste IUPAP-ICTP Semiconductor Symposium, held at the International Center for Theoretical Physics in Trieste, Italy, on July 28 to August 1, 1986. The book presents the perspectives of some of the leading scientists in the field who address basic physical aspects and device implications, novel phenomena, recent experimental and theoretical techniques, and the behavior of impurities in new semiconductor materials. Organized into 22 chapters, the book begins with an overview of the early years of shallow impurity states before turning to a discussion of progress in spectroscopy of shallow centers in semiconductors since 1960. It then looks at theoretical and experimental aspects of hydrogen diffusion and shallow impurity passivation in semiconductors, along with optical excitation spectroscopy of isolated double donors in silicon. The book methodically walks the reader through recent research on double acceptors using near-, mid-, and far-infrared spectroscopy, the far-infrared absorption spectrum of elemental shallow donors and acceptors in germanium, and impurity spectra in stress-induced uniaxial germanium using Zeeman spectroscopy. Other papers focus on the theoretical properties of hydrogenic impurities in quantum wells, lattice relaxations at substitutional impurities in semiconductors, shallow bound excitons in silver halides, and the electronic structure of bound excitons in semiconductors. The book concludes with a chapter that reviews picosecond spectroscopy experiments performed in III-V compounds and alloy semiconductors. This volume will be useful to physicists and researchers who are working on shallow impurity centers in semiconductor physics.
Author: Antonio Facchetti
Publisher: John Wiley & Sons
Release Date: 2010-03-25
Genre: Technology & Engineering
The challenge for producing “invisible” electronic circuitry and opto-electronic devices is that the transistor materials must be transparent to visible light yet have good carrier mobilities. This requires a special class of materials having “contra-indicated properties” because from the band structure point of view, the combination of transparency and conductivity is contradictory. Structured to strike a balance between introductory and advanced topics, this monograph juxtaposes fundamental science and technology / application issues, and essential materials characteristics versus device architecture and practical applications. The first section is devoted to fundamental materials compositions and their properties, including transparent conducting oxides, transparent oxide semiconductors, p-type wide-band-gap semiconductors, and single-wall carbon nanotubes. The second section deals with transparent electronic devices including thin-film transistors, photovoltaic cells, integrated electronic circuits, displays, sensors, solar cells, and electro-optic devices. Describing scientific fundamentals and recent breakthroughs such as the first “invisible” transistor, Transparent Electronics: From Synthesis to Applications brings together world renowned experts from both academia, national laboratories, and industry.

domain: chemistry


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The revised version of the ABLLSTM includes many new task items that were not included in the previous edition. There are numerous changes in the descriptions and criterion for individual task items, as well as in the sequencing of many task items. The Assessment of Basic Language and Learning Skills- Revised (The ABLLSTM-R) is an assessment, curriculum guide, and skills tracking system for children with language delays.
My son was diagnosed with Autism at the age of 4. I was lucky enough to have a friend recommend I attend a conference dealing with Applied Behavioral Analysis(ABA). During the break I wandered through the hundreds of books available for purchase in the lobby. Needless to say, I was overwhelmed.Surrounded by parents of Autistic children, caregivers, special education teachers and psychologists, I decided to ask for help. Each person I asked "which is the best book to buy first?" pointed to "A work in progress".
Teaching Children With Autism: Strategies for Initiating Positive Interactions and Improving Learning Opportunities
This practical sourcebook equips both parents and professionals with much-needed information regarding autism. Providing a comprehensive approach to behavioral intervention, this user-friendly guide begins with an overview of characteristics and long-term strategies and proceeds through discussions that detail specific techniques for normalizing environments, reducing disruptive behavior, improving language and social skills, and enhancing generalization. Teachers, professionals, and parents working with individuals with autism, as well as professors and students in education and psychology, will turn to this resource for information, guidance, and support.

domain: library


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Steel Clay Cutter - Replacement for the Kidney Cutter
This very sharp edge clay cutter can be used straight or slightly bent to cut out shapes from your clay. It can also be used to scrape and model. Excellent little tool to keep at hand.
Size: 12 x 5cm
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domain: hobby


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I am 29 years old, was born, raised and educated in Macedonia. I am currently based in Dubai.
I am not entirely sure when did I start traveling and why on the first place. I don't come from a family of travelers. I did go on vacations with my parents as a child but I was limited to destination within Macedonia and the Balkan counties. It's possible that because I grew up in a small town that I am especially curious about the world and what is have to offer. These days, it's a true passion and I'm certainly addicted.
I first start traveling in 2007 during my university years. I remember my first big solo trip was to United States. I was dying to embrace a life of freedom on the road and experiencing the beauty of the world, meeting new people and having wild adventures. This was all about, to discover more about the world and in this way particularly more about myself. I was addicted after few months and have never stop traveling since than. I found a way to make it my lifestyle. I also start meeting so many people while in USA, both other travelers and locals, people that otherwise would never have met if I wasn't traveling. The fact alone fascinating me to the point where I could't imagine going home to a life that did not involve meeting, interacting with and learning from so many new people, from parts of the world I knew little about, so often.
I always fund my travels by working abroad. It is actually the best way to travel the world long-term and cheaply. I found mostly jobs in hospitality. I usually source out work before I arrive in a new country, The benefits of this is that I often receive perks such as free flight and accommodation.
I like to travel slow and stay in one place for at least one year. I don't like jumping around to lots of deferent cities/countries in a short space of time. I think my long-term ideal would be to have two or three home-bases around the world, and spend significant time in each of them every year, with a trip some place new thrown in every year for good measure. If I had to pick some places right now that I would like to spend more time in, Buenos Aires, Tokyo and Melbourne would be high on the list.
As many people say, the first step is always the most important and you really need to build the confidence to convince yourself that the goal of long-term travel is not a crazy fantasy, but a realistic lifestyle option instead. Once you know that and you make the commitment to creating a lifestyle of travel, you will be amazed at the doors that open up for you.
I would recommended that people look at the things they need rather than the things they want. Also look into living and traveling through places that are not as expensive. I am not saying that those place are not scary to take plunge and start living your dreams, but I can attest to the fact that is the best decision you will ever made. Just do it! You never know where a "hello' or a simple handshake may lead you so get out there and talk to as many people as you can!


Why Being the Office Jerk Could Pay Off
Published: November 3, 2011 / Author: Kate Rogers
There’s one in every workplace: the office jerk. And, according to a new study, that jerk is probably making more money than you, if it’s a male.
The theory that men with low agreeability out-earn their nicer counterparts was proven in four different studies. People who perceive themselves to be less agreeable earned an average of 18% more than their more-agreeable coworkers.
In a recent report Do Nice Guys—and Gals—Really Finish Last? The Joint Effects of Sex and Agreeableness on Income, co-authored by Professor Timothy Judge of the University of Notre Dame, Assistant Professor Beth Livingston of Cornell University and Professor Charlice Hurst of the University of Western Ontario, found that in fact, the old catch phrase may be true.
Women, on the other hand, did not receive the same pay bump for being less agreeable. The effect of a woman being perceived as a “jerk” in the workplace had little-to-no effect on her pay, the study showed.
To read the entire article visit: Why Being the Office Jerk Could Pay Off


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At times I don’t know where I should begin,
Whether to make someone scream loud or grin,
But I have set my brain on the matter
And found that readers grow sick of splatter,
So I need some new approaches to win.
A problem with being a… distinct… messed up… take your pick… individual lies in finding people who are like-minded, and after forty years on the planet, I have reached the conclusion that not enough like-minded people exist to be found.
Yes, I have found like-minded people through artworks, signs of lives and experiences like my own. Throughout the years I have been able to cobble together enough media from the “popular” culture to sustain me, but I never gave enough thought to why everything I liked got labeled with terms such as “alternative,” “fringe,” and “cult.” Actually, I gave a ton of thought to such labeling, writing an undergraduate thesis about the marginalization of popular forms in comparison to “high” or sanctioned-by-the-rich culture and then writing a dissertation about horror fiction, the bastard stepchild of literature, a genre that virtually all the greats have dipped toes in but no one wants to own as part of the mainstream’s backbone. I taught college classes on the alternative, the fringe, and the cult, showing mainstream students what’s going on out in the weird edges of their universes, and people usually (not always) rolled with what I sent their way, as college is a time for experimentation, after all. But what never quite sunk in for me, through all my research, teaching, and publication about the weird stuff, is that the weird is weird primarily because of a numbers game: it’s outsider art because not enough people want it on the inside, and the weirder it is, the fewer people want to deal with it.
Maybe in a few centuries, people will look back on some of the weird stuff as great, but in the moment, most weird stuff isn’t the charming, middle-of-the-road stuff that the middle of the bell curve embraces. Normal people, which is the vast majority (by definition!), don’t want the abnormal stuff, and I have finally begun to understand that. To produce stuff people want, I have to stop assuming people want what I want. I’ve got to temper my wild weirdness with a heavy dose of the normal. All great artists know they must cave to conformity—or they do it instinctively, as the mainstream is in their bloodstream. I’m not saying I’m great, but I’d like to be better, and what might have been missing from my oddball art all these years might have been a heavy dose of crowd-pleasing. Instead of poo-pooing the crowd-pleasing tidiness and happiness that define mainstream narrative, maybe I should have been including more of it, as there just isn’t enough crowd out there that isn’t looking to get pleased.
I am not lamenting. In fact, although I have yet to see whether it’s going to go belly-up or go through the process of fetching an agent, publisher, and a mainstream audience, I not-too-long-ago finished my first novel with the philosophy of trying to please crowds who don’t all share my own particular mindset. The novel is called The Vengeance of Galatea Starcrusher, and though it has some horrific elements (from the first paragraph, my prettier protagonist identifies herself with Frankenstein’s Creature) it’s my first effort in many years that is pretty unequivocally not a horror novel. It’s science fiction, or more precisely science fantasy, and a lot of it is downright silly, going for absurd levity in places where before I might have sought a grotesque sucker-punch. I don’t think I’m as funny as Douglas Adams, but at times his ilk is the inspiration, and otherwise I’m riffing on space opera adventure from TV and movies circa Star Wars and beyond as my heroine kicks lots of butt on her way to hunting down and taking vengeance on her slimy, no-good creator. There are explosions. Lots of explosions. There’s chemistry with sidekicks. There’s a romantic subplot. Did I mention the explosions?
If people see in their heads anything like what I saw in mine, they’ll have a righteous adventure. They’ll have fun. They’ll SMILE all the way through one tidy happy scene after another. One or two scenes might make them gasp in horror, but they’ll come back to the adventure all the readier for the next tidy-up, which I do indeed provide. The writing experience was a blast; I hope the reading experience is, too. As I wrote, I imagined not what my ideal audience would want to read, but what general audiences might want to read. I didn’t always spit out exactly what I thought the normals would want. I’m still me, and the book is definitely a product of my warped imagination. But what produced it was an imaginary negotiation between me, sitting out on the edge of the bell curve, and other people I don’t know too well, sitting up high in the fat bell’s curvy center. If we can all get along, I’ll have a successful book of a sort very different from everything I’ve ever published.
That’s the hope, anyway. I can’t just flip a switch and become normal, nor would I want to, nor would readers be likely to respond well if I did. People don’t pick up novels to experience pure normality: they want to experience something, well, novel. The art of writing fiction is an act of balancing the outré with the familiar, titillating with the former and soothing with the latter, so that the people in the center of the bell curve feel like they’re glimpsing the outer edges, and the people further out feel like they’re being served, too. A good book needs extremes, but the extremes shouldn’t point all one way to suit most readers. An extreme of despair should have at least a glimmer of extreme hope. A younger me never would have admitted that, but my current thinking—thinking that powers through the aching desire to believe a critical mass of readers might just like to stew in darkness for 100,000 words—recognizes that people read to get away from the grinding conditions of lives that can often seem more than dark enough. Even dispositions that embrace the dark side need perks. Mine does. The artist’s job is to meet the needs people seek to have fulfilled through art, and heck if those needs don’t include a lift up more often than not. A long-time devotee of the arts of horror and dark fantasy finds that a tough pill, but then again, even most horror stories have marginally happy endings. I guess we know why that is. People’s need for those stories includes need for those endings.
Stephen King got most of his darkest stories out of his system when he was young: the bleakness of Carrie and Pet Sematary, hits certainly, hasn’t shown up as much since he got sober and became America’s perennial bestseller with a tendency to write about magic children saving the day. Writers in the grip of mental illness who described the world as the horror they saw—such as Poe and Lovecraft—did not come to good ends. The positive of powering through the realization that writing is a compromise not with the artist’s audience of choice but with The Mainstream is, quite simply, survival. King’s gift is that he can figure out what the mainstream is, what its tolerances are. I don’t know if I have that gift, but the challenge of trying seems worthwhile—for me as well as for any other author who wants to communicate a vision to minds outside the narrow band defined as being like her or his own.


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A wide variety of services
Noblesse Kancelaria Doradztwa Podatkowego i Rachunkowości offers a wide variety of services in the area of tax advisory, comprehensive accounting services, HR and payroll services, combining the advantages of an accounting office and tax advisory office.
Noblesse office is located in Poznań. However, the office provides its services not only on the local market. We also cooperate with many entities form Poland and abroad: from Germany, Netherlands, France, Spain, Portugal, Ireland, Czech and Slovakia.
Tax advisory offered by Noblesse tax bureau consists in supporting clients with tax and legal matters by providing explanations in the area of tax law, giving opinions, as well as preparing procedural documents.
The current tax advisory includes especially:
- advisory in the area of personal and corporate income tax (PIT, CIT),
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- advisory in the area of other taxes, such as tax on inheritance tax, tax on civil law transactions, forest and agricultural tax, property tax, tax on means of transport,
- requesting for individual tax interpretations guaranteeing safety when it comes to legal and tax aspects, as well as penal and fiscal liability,
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- preparing tax opinions in the area of tax law provisions,
- advisory in the area of transfer pricing, entity transformations,
- tax planning – help with preparing and implementing long-term tax policy for the company,
- informing Clients about changes in tax law that have an influence on their business activity,
- individual or group trainings in the area of tax law.
Noblesse tax bureau offers services consisting in representing a client in the ongoing proceedings within the scope of tax inspections, proceedings, or verifying procedures. What is more, our tax burau represents clients on all stages of possible appeal procedures and in Provincial Administrative Courts, the Supreme Administrative Court, within the scope of judicial review of administrative decisions (cassation appeals).
Within the scope of the above services, we actively participate in the ongoing proceedings, as representatives and advisors of our clients. We make efforts so that inspecting authorities precisely describe the actual state of matters in the ongoing proceedings, taking into consideration evidence presented by the client, thus limiting freedom of interpretation of the actual state by the controllers. We achieve this through an active dialog with the controllers, preparing explanations and reservations to post-inspection protocols. Moreover, if the decision is unfavorable, we prepare appeals to higher instances and take actions against the decisions of administrative courts.
Having in mind everyone’s right to present their arguments and evidence in the ongoing tax proceeding, we defend clients, whose subjective rights in this respect have been infringed.
The service includes especially:
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Accounting and bookkeeping services
Within the scope of comprehensive bookkeeping and accounting services, our office guarantees reliable and continuous services in areas such as:
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- preparing annual tax reconciliations
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- representation before tax authorities
The aim of a tax audit is to verify the correctness of Client’s tax settlements and pointing out possible areas of risk, as well as opportunities to lower the tax burden, operating within current provisions of tax law. Tax audit service consists in periodic inspection whether economic events have been categorized in accordance with the tax law, and whether tax base and subject have been correctly determined.
Using this service, a given entity gains knowledge about possible errors and areas of risk, gains time necessary to take appropriate correcting actions, and as a result, avoiding legal liability and penalties associated with it.
Tax audit includes especially:
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- managing employee personal documents,
- preparing HR documents: contracts of employment, civil law contracts – mandate contracts, contracts for specific job, certificate of employment, annexes to contracts, termination of contracts, documents necessary in the process of employment,
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- management of National Labor Inspectorate and ZUS inspections,
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- company’s social fund,
- submitting settlement reports to ZUS,
- preparing and submitting documents for the purposes of income tax paid by employees to tax authorities (PIT-11, PIT-4R, PIT-8AR, IFT).

domain: finance


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Tuesday, 29 November
Florida State University
On November 29th, Rasmea Odeh will be heading to court where the expert testimony of Dr. Fabri, a renowned psychologist who has worked with rape and sexual assault survivors, will be challenged by the prosecution.
The 69-year-old Rasmea is a legend in the Palestine national movement. In Drain’s courtroom in 2014, she was convicted of a politically-motivated immigration charge, and in 2015, sentenced to 18 months in prison and deportation. Rasmea appealed the decision, arguing that Drain had denied her defense the right to make its case.
While Rasmea is fighting her conviction in Detroit, we will be standing in soldarity at FSU, raising awareness about her case, and gathering support for the movement to defend her.
We urge all to stand up and fight to get #Justice4Rasmea.
Please bring signs, Palestinian flags and any other symbols of solidarity.


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The three elements you will want are chocolate wafer cookies, heavy cream, and powdered sugar. Baking a cake from scratch might sound overwhelming, but with the proper recipe it can actually be stress-free and enjoyable. There are loads of straightforward cake recipes which are simple and easy.
- Remove the parchment paper from the bottom of the cake and slide the cake back onto the cooling rack to cool completely.
- In contrast, Chiffon Cakes and Japanese Sponges which, while lighter still, can’t truly maintain as a lot as much extra weight – the underside layer will get fairly squished.
- Get the recipe for Peeled Carrot Cake right here.
- Interestingly, I recently discovered it’s also utilized in a standard Southern cake known as Hot Milk Cakes.
- Now take away the whistle and cook dinner on low flame for minutes.
Even the subsequent day it’s noticeably drier.I’ve tried dozens and dozens over the …Read more

domain: food


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Johan's face release of Dispelling The Myth Of Accurate Maps. Has Johann's Face logo on back cover with their Chicago Address. com Distributed By Mordam. Matrix, Runout: 7700-JFR065 01093 IFPI LT05. Mastering SID Code: IFPI LT05.
More By The Atari Star. See All. Prayer + Pretend. The Atari Star Live At Double Door 10/29/2004.
Dispelling the Myth of Accurate Maps. Listen to Dispelling the Myth of Accurate Maps now. Listen to Dispelling the Myth of Accurate Maps in full in the this site app. Play on this site.
But Atari Star is one of the wished-for exceptions. Too subtle and nice to be emo, too aggressive to be indie pop or slowcore, they are like a louder, sterner, more dangerous Death Cab for Cutie. The crack Chicago quartet mixes the pleasant with the heavy, the thoughtful with the thrilling, the sincere with the uncompromising - and none of these six songs is like the other. Singer/guitarist Marc Ruvulo has a striking voice, one that stays consistently just south of a falsetto, adding drama
The Atari Star 01-01-2003. Toplam süre:25 min. 01. Death of the Family Name. Dispelling the Myth of Accurate Maps. 02. For a Lifetime of Service. 03. And What About Ambition? The Atari Star. 04.
PLAY ALL. Released by Johann's Face Records Mar 2003 6 Tracks. Dispelling The Myth Of Accurate Maps is a English album released on Mar 2003. Dispelling The Myth Of Accurate Maps Album has 6 songs sung by The Atari Star. Listen to all songs in high quality & download Dispelling The Myth Of Accurate Maps songs on Gaana. attr("src", $('. de tp.
The Atari Star: все альбомы, включая Aniseed, Prayer + Pretend, Dispelling the Myth of Accurate Maps и другие. And Other Smaller, Brighter Worlds. Moving in the Still Frame.
From: The Atari Star. Count: 5. Views: 2. Dispelling the Myth of Accurate Maps tracks. And What About Ambition? Ursine.

domain: entertainment


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This book, which accompanies a BBC TV series of the same name, is about the interactions between man and animals as seen from the perspective of the animals themselves. It embraces human scavengers on the African plain, vampire bats in South-American caves, pigs in the living room in Papua New Guinea as well as tiny mites on the surface of our skin. The book aims to show how the lives of even the most urbanised city dwellers are inescapably linked to the animal kingdom. The author's previous books include "Supersense".
"Sinopsis" puede pertenecer a otra edición de este libro.
Descripción BBC Books, 1991. Hardcover. Estado de conservación: New. book. Nº de ref. de la librería 0563361158


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Model Shop Review
When you think of Jacques Demy, the acclaimed French New Wave filmmaker, what first comes to mind? His love for the emotional honesty of the musical genre? Perhaps his ability to pack every frame with vibrant, meticulous detail? Maybe even his marriage to his contemporary Agnés Varda? I highly doubt for the vast majority of people that Model Shop, his first and only American film, would come to mind. As a slow, short, dismal movie, it feels a far cry from the emotional intensity and constant forward momentum of The Umbrellas of Cherbourg, the film that brought him international recognition and indirectly lead to the creation of his most forgotten feature. And although I understand why the film is usually put aside in discussions of the director, Model Shop remains an interesting product of the end of the decade that absolutely nails a pervading feeling of loneliness, and is certainly ripe for reexamination via an Arrow rerelease.
Reflecting the directionless character at the heart of the film, it simply tracks its listless protagonist George through a relatively uneventful day in his life, filled mainly by his attempts to scrounge $100 from friends, and following a mysterious, beautiful woman to her job at the titular shop. Each scene of him meeting up with friends, including the band Spirit who provided the beautiful lullabies of the soundtrack outside of the diegesis, is split up by montages of George driving around in a car he barely owns, moving through the city without purpose in moments surely seen by Tarantino before he made Once Upon a Time in Hollywood. At times, this depiction of the length of a day through the eyes of an unemployed layabout is unbearably dull, but it nonetheless effectively conveys his loneliness and dissatisfaction. Eventually, though, day turns into night, and having just received his draft notice for the Vietnam war the hours begin to pass more and more urgently as he contemplates his mortality and mistakes.
In some ways, Demy’s film is a perfect distillation of the ideas of the New Hollywood movement, with an unmotivated male lead, a critique of Hollywood artificiality, and an investigation of taboo subjects like drug use and the widespread consumption of pornography. But Jacques Demy doesn't make Scorsese movies, and to me, this film reads more as a half-formed New Wave work, lost in translation both literally and figuratively when displaced to another continent. His script, following translation by Carole Eastman, feels dry and awkward, not helped by the strange and cold performances given in this film by Gary Lockwood as George and Alexandra Hay as his estranged girlfriend Gloria. The only actor who excels is Anouk Aimee, reprising her character Lola from Demy's film of the same name, who injects a Jeanne Moreau-esque feeling of jaded passion into an otherwise hollow film.
This isn't to imply that the film is more bad than good by any means. In some ways, and through a kind interpretation, Lockwood's understated performance does assist in the film's wider investigation of emptiness and artificiality, only displaying any true emotions when the film comes to a close and he yearns once more for a fresh start. There are also some truly innovative ideas put into this film that we may take for granted now - the return of a character creating the sense of a cohesive universe, for instance. The documentary realism established by shooting on location and using the span of a single day allows the film to become a time capsule in retrospect; as a movie that captures the tired end of an eventful era, filled with lost dreams and new fears of death and ageing, Model Shop truly excels.
As part of a wider reinterpretation of the film, the special features do assist in providing a broader context for the film’s existence. An isolated music track lets you listen to Spirit's low key psychedelic tunes, arguably the best element of the movie, and the video A City Full of Poetry by Phillip Kemp provides a defence of the film that also serves as an insightful watch. There is also the option to view the titles in their native French, as well as the usual culprits of the trailer and an audio commentary track (by writer and actress Illeana Douglas). Of course, this Arrow release provides a 2K restoration of the film essential for anyone making their way through Demy's filmography.
It's hard to recommend Model Shop for people who aren't Demy completionists or ardent fans of late 1960s cinema, largely due to its slow pace and lack of direction early on. But if you stick with it and watch it as you would any other art film, a fascinatingly ambivalent critique of Hollywood emptiness and a one of a kind record of late 60s fatigue can be found, as well as the fingerprints of other directors who no doubt took inspiration from this film that Sight and Sound referred to as a 'hidden gem'. Ultimately, this is one for the collectors, not for those looking for an evening of entertainment and intrigue.


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Coppell, Texas – Alco Stores, Inc. will voluntarily delist its common stock from the Nasdaq Stock Market on or about Oct. 31, 2013. The delisting of the company's shares is subject to stockholder approval of the proposed merger with an affiliate of Argonne Capital Group, LLC.
The proposed merger was previously announced on July 25, 2013, and a special meeting of stockholders is scheduled for Oct. 30, 2013. If the company's stockholders vote to approve the proposed merger, Alco anticipates consummating the merger on or about Oct. 31, 2013. If the proposed merger is consummated, Alco will become a wholly-owned subsidiary of an affiliate of Argonne and the company's common stock will cease to be publicly traded.

domain: economics


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best cbd pills
- What Is Solvent Extraction?
- Is Olive Oil Extraction Safe?
- How To Extract Cbd Oil From Hemp And Cannabis Using Cold Ethanol Extraction
- Co2 Hemp Extraction
- Hemp’S Interesting Uses Over The Years
- How To Make Hemp Cbd Oil: Supercritical Co2 Vs Ethanol Extraction
- What Are Co2 Cannabis Extracts And How Are They Made?
- The Process Will Require The Following Items:
- Cbd Extraction Methods
What Is Solvent Extraction?
On the opposite hand, when you discuss to true hemp believers, they love how this mild extraction course of maintains the essence of the crop, even when some variations come up. Supercritical CO2 extraction is a process that separates one part from another using fluid CO2 as a solvent. Most famously, supercritical CO2 is used to remove the caffeine from decaffeinated espresso. However, it may also be used to gather specific components, like a plant’s essential oils, terpenes, and other valuable compounds. It additionally allows us to create CBD oil with out having to course of it an excessive amount of afterward.
One of the most popular and old methods for cannabis and hemp extraction is Ethanol extraction. As its name suggests, the ethanol technique introduces hemp buds to the ethyl alcohol answer whereas letting it sit for an hour or so to extract. Later, the solution is boiled to remove sure compounds that aren’t helpful and evaporate at low boiling levels, consequently, leaving you with a pure batch of hashish or hemp extraction. You can use the merchandise refined from this manufacturing methodology to use in hashish edibles and topicals, as they’d not emit the bizarre style or smell of the hemp. “Ethanol Extraction isn’t only much less of a drain on financial sources, but is safer when it comes to lab security than combustible CO2,” explains Chad Lio, a consultant from Veritas Farms.
The plant materials is placed in a container and the solvent is run via it which takes the CBD from the plant. In the case of CBD products that can be purchased on-line, this CBD-rich material is hemp. The key course of to transform the hemp plant material into the ultimate product is called extraction.
Is Olive Oil Extraction Safe?
These methods have been employed for tons of, if not 1000’s of years which is why many of the larger herbal companies are still utilizing ethanol extraction over CO2. While this extraction methodology has its advantages Full Spectrum Cbd Oil Tincture, there may be some inconsistencies throughout different product batches brought on by the variations between crops used for every oil extraction.
— JustCBD (@JustCbd) July 27, 2020
We then put that crude CBD oil by way of a process generally known as winterization the place the oil is mixed with warm ethanol. Once we cool this solution, it permits us to remove the unwanted compounds from the oil and to take away any lipids or wax left behind. After winterization, the following step is known as ethanol recovery where the ethanol is faraway from the mixture, forsaking just the crude CBD oil. Winterization is the process to remove undesirable elements that had been extracted from the plant, for example fats, waxes, and lipids.
CO2 supercritical extraction starts with raw hemp biomass then utilizing carbon dioxide beneath excessive pressure and excessive heat we enable it to saturate the raw hemp. This permits the cannabinoids and other compounds to dissolve within the CO2. Towards the tip of the method, the carbon dioxide is reclaimed, forsaking a full spectrum crude hemp oil with no traces of CO2.
Extractions made with CO2 are typically light to dark amber in color and have a honey-like consistency. When folks talk about how CBD products are made, they’re primarily talking in regards to the specific extraction technique. The commonest methods to extract CBD oil use carbon dioxide, steam distillation, or hydrocarbon or natural solvents.
The fluid CO2 solvent is then faraway from the ultimate product by altering its stress and thus altering its capacity to perform as a solvent, or its solubility. Within the hashish and hemp industries, the utility of CO2 for extracting cannabinoids and terpenes from dried plant materials is broadly recognized and accepted.
Subcritical extracts will require less submit processing, whereas supercritical extracts will want post processing work to take away undesired plant compounds like fat and waxes. Currently, folks extract their cannabinoids with CO2, alcohol-based mostly solvents, olive oil, or even dry ice. The better part about hashish extraction is that almost all of these strategies may be carried out at home.
This food-secure extraction method is commonly used for smaller quantities of hemp. The extraction course of entails filtering plant materials, the stalks, and stems of the plant, via a collection of temperature andpressure-controlled chambers.
In addition, a couple of states have cleared the best way for hemp manufacturing, so hemp is getting into the mainstream. Because the mainextract of CBDis normally for human consumption, as well as animals, it’s important to have a clear, pure extract, with out contaminants from solvents. In the past,hemp extractionhas been done by alcohol because of the size, nevertheless it’s tough, if not unimaginable, to fractionate and harvest terpenes this manner. Terpenes are the compounds that comprise the odor and taste of the plant, which have an entire host of medicinal advantages. However, many CO2 producers (including Apeks!) are in thehemp oil extractionmarket with massive-scale techniques, which are able to processing hundreds, if not thousands of pounds per day.
How To Extract Cbd Oil From Hemp And Cannabis Using Cold Ethanol Extraction
Here are some issues you must know about the different strategies of CBD oil extraction. Eagle Moon Hemp Farms is happy to convey you some of the finest hemp in all the American Southwest. Hemp has been used for millennia by historic cultures and trendy cultures alike. Aside from the obvious psychoactive results of the plant, it has many other useful makes use of. Some of these makes use of embody, however usually are not restricted to making rope, paper, and clothing in addition to a wide range of oils and consumables.
Co2 Hemp Extraction
As probably the most mild extraction methodology, lipid infusion usually uses coconut oil or MCT oil to absorb the plant compounds in the fat (a.k.a. lipids) of these oils. This extraction process eliminates the necessity for harsh solvents but it also may imply less precise formulation than other methods.
This superior extraction course of isolates the pure cannabinoids found in hashish vegetation at ninety percent efficiency. Supercritical CO2 extraction takes place at pressures above 1,083 psi and temperatures larger than 88oF when the CO2 has reached its important point the place liquid and vapor coexist. Behaving like a fuel, supercritical CO2 expands to fill the volume of the extraction vessel and may freely diffuse via floor cannabis or hemp material throughout the vessel. Because supercritical CO2 extraction employs greater temperatures and pressures, terpenes and different more unstable compounds could also be degraded or lost through the process. CO2 as a solvent is considered a purer, safer approach to extract oil from botanicals.
With lipid infusion, the CBD oil extract is on the mercy of the plant itself and incorporates many more plant-primarily based flavors and colors. This extraction approach is best suited to full- and broad-spectrum CBD oils because of its capability to retain many helpful hemp extracts. Another extraction option contains the usage of ethanol, or grain alcohol, to strip cannabinoids and different elements from the hemp plant. Ethanol is a good solvent for effectively extracting terpenes and cannabinoids, which is right when creating full spectrum CBD oils. However, it is quite difficult to create isolate products from CBD obtained by way of ethanol extraction, and the overall manufacturing course of could be more time consuming than CO2 methods.
Typically, a solvent is handed through the plant materials, pulling the compound wealthy oil from the plant. The solvent is then removed in a purging process, forsaking a concentrated oil. When extracting from hemp, the oil can subsequent be formulated into merchandise or additional refined and purified into a number of varieties, together with a golden dewaxed focus or crystallized CBD isolate. An already main technique of extraction of assorted meals ingredients, CO2 extraction use carbon dioxide in its liquid state to extract the specific constituents from the hemp or hashish.
Professionals using liquid solvent extraction have honed the method to remove all remaining impurities from the oil. For example, in a single European examine, naphtha was found to have fewer terpenes and more THC than other solvents. Most botanical extractions rely on some kind of solvent to remove plant matter and go away solely pharmaceutically valuable compounds. In the case of hashish extraction, solvents dissolve fragrant terpenes and biologically lively cannabinoids from the plant materials and carry them to a group level.
The other choice is to use one thing corresponding to alcohol to dissolve the desired compounds into a solution. Ethanol wash is the opposite process we use to acquire cannabinoid-rich oil. It begins by soaking the raw hemp biomass in ethanol, which permits the compounds to be absorbed.
While no extraction method is ideal, ethanol is likely one of the greatest and most secure for drawing out the delicate flavors, aromas, and synergistic compounds which are discovered in the hashish plant. These compounds work with each other to amplify the useful compounds of hemp extracts. For this purpose, ethanol extractions could also be among the best for these hoping to use hemp oil for health and wellness functions.
Commercial extractors, nevertheless, favor more technologically-superior methods for extracting and purifying hemp resin. This technology passes ethanol through plant materials after which recollects the ethanol on the finish of the method. The ethanol could be recirculated across the plant materials multiple times, permitting for the optimal extraction of important oils. Ethanol extractions produced with skilled extraction equipment and correctly processed will also be gentle to dark amber in coloration. What makes sc-CO2 so helpful for the cannabis concentrate market is the customizability factor.
Hemp’S Interesting Uses Over The Years
At Ananda Hemp, we’ve closely researched and explored the obtainable extraction methods, together with supercritical CO2, since our inception. However, we aren’t convinced it is the lean, clean, green technique that it’s usually touted to be within the hemp trade. High heats and the use CBD Massage Oil of solvent are typically nonetheless essential, and due to this fact, ethanol is the safer, more effective possibility for us. There is both artwork and science involved in making really excessive-high quality cannabis extractions.
Petroleum-based solvents, such as Butane and Propane, have been among the many first extraction methods utilized by farmers, cannabis growers and home-grown CBD fanatics. These solvents work properly because of their non-polarity, which means they permit for the extraction of all the specified compounds from the plant materials with out also extracting undesirable compounds .
The CO2 extraction stays an exception because it requires some critical monetary contribution to collect the tools, not to mention the entire know-how. Industrially, CBD oil is extracted by way of a course of referred to as Supercritical CO2 extraction. In liquid form under high pressure, CO2 passes by way of the plant material to produce a extremely concentrated, pure plant oil extract. This process is considered fully inefficient, as a result of not all of the oils are extracted from the hemp.
The drawback with this extraction course of is that it involves excessive heat and excessive stress, is highly combustible and highly poisonous, ruling out being a viable choice by many well being and wellness companies. Professional extractors use many alternative solvents to pay attention the essential oil of cannabis. Ethanol, butane, and propane are the most common solvents used by extractors. These solvents can be used to extract resin from psychoactive cannabis varieties and non-intoxicating hemp cultivars alike.
- This extraction course of eliminates the need for harsh solvents but it additionally may imply less exact formulation than other strategies.
- Another extraction choice includes the use of ethanol, or grain alcohol, to strip cannabinoids and different components from the hemp plant.
- As the most light extraction methodology, lipid infusion typically makes use of coconut oil or MCT oil to absorb the plant compounds in the fats (a.k.a. lipids) of those oils.
- With lipid infusion, the CBD oil extract is on the mercy of the plant itself and contains many extra plant-based mostly flavors and colours.
It’s popular with cannabis extraction because no solvent is left behind, so the extract is taken into account cleaner. As the popularity of CBD explodes, extra hemp producers are turning to CO2 toextract hemp oil, and beginning their very own CO2hemp extractionbusiness.
Choices within the extraction process allow you to decide the advantages you want to avail for your self. Among the traditional and fashionable methods, two names are leading the cannabis extraction area. We attempt to keep our merchandise as natural and as near the hemp plant as possible. Ethanol is nicely-known in the herbalism world to be essentially the most pure and environment friendly solvent to get probably the most useful compounds from the plants.
— JustCBD (@JustCbd) August 12, 2020
After these compounds are collected the ethanol is prepared for the subsequent step in the process which is ethanol restoration. Ethanol recovery is the same course of we use in our CO2 supercritical extraction after the second step of winterization. Once we reach the step of ethanol restoration the extraction process is the same for each methods. Simple extractions utilizing a excessive-proof grain alcohol may be made at house.
This is beneficial as a result of subcritical extraction is able to fractionation, producing oils wealthy in CBD, THC, and different cannabinoids. The cooler temperatures utilized in subcritical additionally imply there is minimal decarboxylation that occurs within the course of, preserving the acid forms of CBD and THC which might be naturally current in the plant. The main drawback is time—subcritical CO2 extraction generally takes two to four instances longer than supercritical to get the identical yield.
This quality makes the solvent a viable option for these seeking a full-spectrum extract. The extraction of cannabidiol from hemp could be achieved via all kinds of strategies.
By modifying stress temperature and solvent ratios, numerous products could be created starting from vaporizer-friendly oils to dabbing concentrates similar to waxes, crumbles, and even shatters and saps. The range of CO2-based mostly products can be much wider than different extraction methods when used to its fullest potential. CO2 extraction is an oil extraction methodology using the properties of carbon dioxide.
Liquid solvent extraction most commonly involves the usage of ethanol. Butane, isopropyl alcohol andhexaneare other liquid solvents that are sometimes used. In the liquid solvent extraction process, no specialized tools is required.
For this method, CBD may be obtained in one of two ways—either subcritical or supercritical CO2 extraction. In supercritical extractions, excessive pressure and temperatures are used to keep CO2 in a state between liquid and gas, which produces a higher yield of CBD and takes much less time than the subcritical methodology. However, the temperatures used within the supercritical course of can even destroy many moreover beneficial cannabinoids and terpenes. In subcritical extraction, lower temperatures are used while making use of the identical strain, which retains extra fragile plant elements intact.
Some, like ethanol and CO2, are safer for shoppers and processors alike. However, even these two processes can produce dramatically completely different merchandise. Botanical extract oils may be sourced from different crops using numerous extraction methods.
The Process Will Require The Following Items:
CO2 is carbon dioxide, which can be utilized in extraction processes when uncovered to the correct temperature and stress conditions. Like ethanol extraction, CO2 extraction is taken into account one of the safest forms of extraction possible. CO2 products pose little risk of toxicity to shoppers, which is probably one of the reasons that vapor cartridges crammed with CO2-extracted oils have turn into so broad-spread.
So much more plant material is required to get the same amount of oil. Also, the high warmth wanted on this methodology can damage the terpenes. This technique is a course of that can be done at home and can be generally used commercially. However, the draw back of making an attempt to make it yourself is that there may be residual quantities of the solvent left within the finished product.
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Cbd Extraction Methods
As an extraction solvent, CO2 is reasonable, clean, nontoxic and nonflammable. However, what might come as a surprise (particularly to those new to cannabis and/or hemp processing) are the numerous cultivar-to-cultivar differences when performing CO2 extraction runs. Extraction scientists should consider a number of key questions when creating cultivar-particular CO2 extraction protocols. Much like cannabis, hemp is ground up and added to the extraction vessel. The pressurized CO2 can both be processed subcritically or supercritically , relying on the specified end result.
The lengthy process of CO2 extraction makes use of temperature and stress to goal in direction of the extraction of the related part of the plant. It calls for a number of items of apparatus and high-high quality CO2 extraction unit that may be a little pricier than different strategies. However, the quality and impact of CO2 extracted products compensate for the expenditure with their effectivity. Alcohols are polar in nature, permitting ethanol to kind bonds with both water-soluble and fat-soluble plant compounds.
Subcritical CO2 extraction occurs below the crucial point where CO2 is within the form of a liquid. While subcritical CO2 has decreased solvent energy, this may be advantageous, because it permits for more selectivity within the extraction process. Subcritical is right for extracting terpenes and different more volatile compounds from hashish or hemp, and lots of the more undesirable parts are not readily soluble in subcritical CO2.
The hemp plant is filled with every kind of beneficial flavonoids, terpenes, and cannabinoids the issue is that all of those great compounds are locked up within the hemp vegetation themselves. Other than smoking or making edibles at house using hemp flower, we’ve to extract the compounds to start utilizing their benefits. Our extract lab at Eagle Moon Hemp use two major methods How To Make Homemade Cbd Gummies to extract the goodness from the uncooked hemp to bring you our superb CBD products. The extraction course of plays a pivotal role in defining the standard of the extracted product. Cannabis is more than simply CBD and THC, comprising different astonishing cannabinoids corresponding to CBN, THCA,CBD Terpenesand CBDA that one can reap benefits from if included within the life-style.
The Supercritical CO2 extraction course of creates part adjustments in carbon dioxide using temperature and pressure. CO2 is called a “tunable solvent” making it extraordinarily versatile for creating a multitude of end merchandise by controlling temperature and stress.
It has been widespread within large-scale techniques, able to extracting CBD oil from thousands of kilos of hemp a day, to use liquid solvent systems with butane, alcohol, hexane, or ethanol. Liquid solvent hemp oil extraction systems often have decrease capital prices but additionally have drawbacks which can embody working with flammable supplies and purity issues with the finished oils. The use of carbon dioxide or CO2 extraction for hemp oil has extra recently Cbd Vape E-Liquid Blue Dream gained acceptance as a safer and doubtlessly greater-yielding extraction method. CO2 extraction for CBD oil just isn’t with out its challenges which might embody vital upfront prices and extra sophisticated course of management strategies requiring a lot larger levels of operator knowledge. Most cannabinoids and other compounds in hemp are only obtainable as soon as heated to a correct temperature in a process often known as decarboxylation.
Cbdistillery™ Pet Tinctures
These phase changes create an environment to drop out differing weights of parts in the plant material. The CO2 extraction method secures the “weedy” flavor of hashish and hemp, which additionally helps in maintaining the fragrance of the product intact. On the other hand, ethanol extraction loses its flavor profile through the time of extraction. CO2 extractions are pure and lack toxicity beneath the heavy circumstances of pressure and ranging temperatures. If you favor vaping over another technique, then products obtained from the CO2 extraction will enable you thecomparison of CBD vape juicesto choose from a variety of varying flavors and effects.
About the Author: Melina is a blogger at samarpantemple.org, cbdoilaustralia.org and blackhempfamily.
Address: 8801 Washington Blvd, Ste 105Roseville, California
As Featured in


text:
The RWP-RK putative DNA-binding domain has been named after its most striking
feature, the invariant R-W-P-x-R-K motif. It could be involved in the
regulation of genes controlled by nitrogen status. The RWP-RK domain is found
in the following protein :
Legume NIN (for nodule inception), a protein required for the formation of
infection threads and the initiation of primordia.
Arabidopsis NIN-like protein 1 (NLP1 or F6P23.15), a protein of unknown
Arabidopsis NIN-like protein 2 (NLP2 or F23E12.170), a protein of unknown
Arabidopsis NIN-like protein 7 (NLP7 or T19F6.16), a protein of unknown
Arabidopsis NIN-like protein 8 (NLP8 or T1O24.24), a protein of unknown
Chlamydomonas Mid, a protein that determines the development of minus
gametes during gametogenesis. It controls the expression of minus-specific
genes and repress the expression of the opposing plus-specific genes.
The profile we developed covers the entire RWP-RK domain.
PROSITE is copyrighted by the SIB Swiss Institute of Bioinformatics and
distributed under the Creative Commons Attribution-NonCommercial-NoDerivatives
(CC BY-NC-ND 4.0) License, see prosite_license.html.


text:
- Congress is on a two-week recess; upon return, they’ll focus on competitiveness legislation, Federal Reserve nominations, and BBB 2.0.
- It’s tax time: We take a deeper dive into the employee retention credit and deductibility of retirement plans, work opportunity, and capital investment.
- Treasury signals perspective on tax reporting for digital asset lending & OCC Chair advocates for stablecoin issuance to be tethered to a standalone bank-chartered entity.
- Inflation hit 8.5 percent in the United States last month, the fastest 12-month pace since 1981
Congressional policymakers are home for the Easter recess. When they return, Congress will begin the legislative conference on the America COMPETES Act to resolve differences and pass the competitiveness bill sometime in June. Carta remains focused on removing the provision that would direct the SEC to rewrite regulations around raising capital in private markets under certain exempt offerings. The Senate will push forward on nominations, including those to the Federal Reserve Board. And Senate Democrats will revive Build Back Better 2.0 conversations, which will heat up this summer; qualified small business stock (QSBS) remains in jeopardy, and we remain engaged.
Gensler doubles down on climate proposal
In a speech this week, SEC Chair Gary Gensler defended the SEC’s controversial climate change proposal, noting it follows a long tradition of disclosures and reflects the fact that most companies are publishing sustainability reports. At a high level, the SEC’s proposal, which is intended to bring comparability and consistency to climate disclosures, would require public companies to disclose how climate risks impact their business; report on climate-related targets and goals; and disclose greenhouse gas (GHG) emissions, including indirect emissions generated by suppliers and customers (Scope 3) if they are material or the company has set a GHG target or goal. The SEC did not affirmatively mandate climate disclosures for private companies, though there could be knock-on effects from public companies requiring more climate information from their private business partners in their value chains, and from institutional investors increasingly demanding more climate information to inform capital allocation decisions.
While many have criticized the proposal as overly burdensome and beyond the SEC’s jurisdiction, others have expressed concerns that Scope 3 disclosure provisions could have a chilling effect on climate disclosures. Under the proposal, companies that have set Scope 3 emissions targets would be required to disclose indirect emissions, which could incentivize companies to not set goals or make those commitments. Gensler encouraged public comment on the proposal, which closes on May 20, 2022.
Crypto & digital assets
Treasury’s digital asset plan
The Treasury Department published its “General Explanations of the Administration’s Fiscal Year 2023 Revenue Proposals” (known as the “Green Book”), providing details of tax proposals included in the President’s latest budget submission to Congress, many of which may affect high-income individual taxpayers and asset managers. One proposal would allow the Treasury to determine when digital assets are actively traded versus lent with the expectation of return, and to extend the tax treatment of nonrecognition of gains or losses to digital assets that are not actively traded. This is an administration proposal, not a law—but it signals the administration’s current thinking for tax reporting on digital assets.
DTCC developing CBDC prototype
The Depository Trust & Clearing Corporation (DTCC) announced it is developing a prototype for how a central bank digital currency (CBDC) will function with respect to securities trading and settlement. DTCC notes the model will assess how a CBDC could enable atomic settlement, a conditional settlement that occurs if delivery and payment are both received at the same time. Proponents of CBDCs suggest their benefits could include reduced counterparty risk and trapped liquidity, increased capital efficiency, and added transparency for regulators.
Hsu supports bank-like regulation of stablecoins
Acting Comptroller of the Currency Michael Hsu discussed stablecoin policy considerations, calling for the establishment of an “intentional architecture” for stablecoins developed along the principles of “stability, interoperability and separability.” Hsu proposed a regulatory approach for stablecoins comparable to bank regulation as opposed to regulating stablecoins like money market funds. He advocated that stablecoin issuance be conducted in a standalone bank-chartered entity separated from other insured depository institution subsidiaries to further mitigate risk.
Banking & financial products
Biden to nominate Michael Barr for Fed regulatory role
President Biden plans to nominate Michael Barr to serve as the Federal Reserve’s Vice Chair of Supervision, the role that sets the Fed’s regulatory agenda. Barr is currently the dean of the University of Michigan’s public policy school and previously served as assistant treasury secretary during the Obama administration, where he helped craft the 2010 Dodd-Frank Act. Barr’s previous work with financial technology firms Ripple Labs and Lending Club, as well as related thought leadership, signal he understands the positives of fintech innovation around financial inclusion, the prevention of money laundering, and improving the payments infrastructure. That said, progressive Democrats have previously voiced concerns about his closeness to the fintech industry, so if he is confirmed, expect him to be responsive to their issues.
Antitrust, privacy, and technology
Khan outlines FTC’s approach to privacy
During a speech at the IAPP Global Privacy Summit, FTC Chair Lina Khan outlined the FTC’s plans to use its “scarce” resources to address privacy risks and rein in what she called “surveillance-based business models.” Khan said the FTC intends to focus on businesses that “cause widespread harm” and examine conduct by “dominant firms” as well as “dominant intermediaries.” She noted the FTC is also developing remedies that deprive violators of the “fruits of their misconduct,” through the deletion of unlawfully acquired data and destruction of algorithms that had relied on such data. Notably Khan indicated that FTC is exploring substantive limits and bans on certain types of data processing for both the FTC’s forthcoming privacy and data security rulemaking and in future settlements.
It’s tax time. Below are a few considerations that may help businesses and startups lower their tax burdens this filing season as well as in the coming year, with more details to follow in our upcoming tax blogs.
Recovery startup businesses may still claim up to $100,000 of employee retention credit (ERC)
While most employers are no longer eligible to receive the ERC for Q4 of 2021, recovery startup businesses may be eligible to receive a maximum credit of $50,000 for Q3 and Q4 of 2021. The ERC provides a refundable employment tax credit to help businesses with the cost of keeping staff employed.
A “recovery startup business” is any employer that began after February 15, 2020, and had an average of $1 million or less in gross receipts. The IRS provides that “a recovery startup business can still claim the ERC for wages paid after June 30, 2021, and before January 1, 2022.” They can also still claim the ERC for prior quarters by filing an adjusted employment tax return.
What small businesses should consider for 2022
Small business retirement plans:
If your business implements a new 401(k) plan, the retirement plans startup tax credit under the SECURE Act may entitle you to claim a tax credit up to $5,000 for the next three years. Small businesses can also receive an additional $500 tax credit, for three years, by adding an automatic enrollment feature to a new or existing 401(k) plan.
Matching contributions for employees are 100 percent tax deductible for employers, up to the annual corporate tax deduction limit on all employer contributions (25% of covered payroll). Additionally for business owners, contributions to your own 401(k) plan are deductible for the year you contribute to the plan. Both employee and employer contributions for tax year 2021 can be made in 2022 up until the tax return deadline, including extensions.
Work opportunity tax credit (WOTC):
Many workers are only now returning to full employment. Eligible employers may claim up to $9,600 for each qualified employee under the WOTC program. This credit is available to employers who hire and pay wages to employees who begin work on or before December 31, 2025, and are a member of a targeted group under section 51—for example, individuals who are leaving the military, coming off welfare, or who have been unemployed for more than six months. The WOTC is eligible to employers of all sizes, including both taxable and certain tax-exempt employers.
For 2022, most small businesses can deduct up to $1.08 million under the section 179 expense deduction when investing in equipment for business use, including technology, machinery, furniture, and vehicles. Section 179 allows businesses to take an immediate deduction for expenses related to certain depreciable assets, allowing businesses to lower their current year tax liability rather than capitalizing an asset and depreciating it over the useful life of the asset in future tax years. As an added incentive, the full deduction applies to equipment purchases that are financed, with the requirement that assets are put into service by year end.
- SEC Chair Gensler fireside chat with Reuters Responsible Business USA 2022 Conference – Apr. 19 at 10:00 am (ET)
- SEC Chair Gensler to discuss SEC priorities at City Week 2022 – Apr. 26 at 8:55am (ET)
- House Financial Services hearing: “Consumers First: Semi-Annual Report of the Consumer Financial Protection Bureau” – Apr. 27 at 10:00 am (ET)
- OCC Acting Comptroller Keynote at AI Symposium – Apr. 27 at 10:00 am (ET)
- House Financial Services hearing: “Oversight of the Financial Crimes Enforcement Network” – Apr. 28 at 10:00 am (ET)
- House Financial Services hearing: “What’s in Your Digital Wallet? A Review of Recent Trends to Mobile Banking and Payments” – Apr. 28 at 2:00 pm (ET)
- SEC Enforcement Director to deliver keynote address at Securities Enforcement Forum West – May 12 at 11:15 am (ET)
Notable SEC proposed rules and comment deadlines
*60-day comment period after publication on SEC website or 30 days after publication in Federal Register, whichever is longer.