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CENTRAL EXCISE RULES, 1944
1. Short title and extent
3. Agent of owner of goods, factory, warehouse or establishment ,organization or undertaking providing or rendering services to be deemed owner for certain purposes
APPOINTMENT AND POWERS OF OFFICERS
4. Authorization of officers
5. Delegation of powers by the Chief Collector and Collector
6. Exercise of powers and discharge of duties
LEVY AND REFUND OF, AND EXEMPTION FROM, DUTY
7. Recovery of Duty
9. Time and manner of payment of Duty
10. Recovery of duty short-levied or erroneously refunded, etc
11. No refund of charges erroneously levied or paid, unless claimed within one year
12. Rebate of duty on goods exported
12-A. Rebate of duty on exported goods which are made from excisable goods
13. Export under bond of goods on which duty has not been paid
14A. Validity of bonds
15 – 25-A [Rules 15 -25-A Omitted ]
26. Despatch of products to a bonded warehouse
27 – 33 [Rules 27-33 Omitted]
34. Period of validity of transport documents
35 – 42-A [Rules 35-42-A Omitted]
42-B. Receipt of non-duty paid un-manufactured tobacco in a factory manufacturing cigarettes, smoking mixtures for pipes and cigarettes and dutiable cigars and cheroots
CENTRAL EXCISE RULES, 1944
1. Short title and extent. These rules may be called the Central Excise Rules, 1944.
2. Definitions.:- In these Rules, unless there is anything repugnant in the subject or context,:–
(a) Act means the Central Excises Act, 1944 (I of 1944);
(b) bed debt means loans classified as bad and doubtful under Prudential Regulations for Loan Classification issued by the State Bank of Pakistan;
(bbb) Chief Collector means,:-
(i) in the Provinces of Sindh and Balochistan, the Chief Collector (Southern Region), and
(ii) in the Provinces of Punjab and North-West Frontier, the Chief Collector (Northern Region).
(c) Collector means a central excise officer appointed to exercise powers and discharge duties conferred or imposed on Collector under the Act or the Rules in relation to the Collectorates below:-
Collectorate of Central Excise, Hyderabad The area comprising the Province of Sind excluding Civil Division of Karachi.
Collectorate of Central Excise, Quetta. The area comprising the Province of Balochistan, including the Provincially Administered Tribal Areas thereof.
Collectorate of Central Excises, Faisalabad. The area included in Civil Divisions of Faisalabad and Sargodha.
Collectorate of Central Excise, Gujranwala. The area included in Civil Division of Gujranwala.
Collectorate of Central Excise, Multan. The area included in the Civil Divisions of Dera Ghazi Khan, Bahawalpur and Multan
Collectorate of Central Excise, Rawalpindi. The area included in the Civil Division of Rawalpindi, the Islamabad Capital territory and the Northern Areas.
Collectorate of Central The area comprising the Province of Excise, Peshawar.the North West Frontier, as well as the Provincially Administered Tribunal Areas thereof and the Federally Administered Tribal Areas].
Collector of Central Excise, Karachi The area comprising of Civil Division of Karachi in the Province of the Sind
Collector of Central Excise, Lahore. The area comprising of Civil Division of Lahore in the Province of the Punjab.]
(cc) Collector Appeals means a Collector competent of hear appeals under section 35 of the Act against orders or decisions passed under the Act or the rules made thereunder by Deputy Collector, Assistant Collector or Superintendent posted in the Collectorates specified against each::-
(i) Collector Appeals, Northern Zone, Islamabad. Collectorates of Central Excise, Peshawar, Rawalpindi and Gujranwala;
(ii) Collector Appeals, Central Zone, Lahore Collectorates of Central Excise, .Lahore, Faisalabad and Multan;
(iii) Collector Appeals, Western Zone, Karachi. Collectorates of Central Excise, Hyderabad and Quetta; and
(iv) Collector Appeals, Southern Zone, Karachi. Collectorates of Central Excise Karachi.
(f) cottage industry means:-
Samples of cigarettes removed for test purposes in Quality Control Lab within factory premises of manufacturer are liable to excise duty. PLJ 2003 SC (India) 138
(1) an enterprise (not being owned by a joint stock company) which fulfils the following conditions, namely::–
(a) it is basically an enterprise in which the owner combines in himself the functions of the investor and the labourer;
(b) the capital employed therein does not exceed three hundred thousand rupees] at any time during the year;
(c) the number of workers employed therein on a single shift basis does not, including the owner, the members of his family, relations, dependents or others, whether working whole-time or part-time and whether for or without any wages, remuneration or compensation in cash or otherwise, exceed fifteen at any time during the year; and
(d) the owner thereof does not own any other cottage industry or any other enterprise or where he does so, either wholly or in part, the capital employed at any time during the year in all such industries and enterprises, if any, taken together does not exceed 1[three hundred thousand rupees]; and
(2) capital employed means every type of capital whether invested in fixed or current assets including borrowed capital but investment in business premises shall not be considered while computing the amount of capital employed:
Provided that, if any property like plant, machinery furniture or fixture is not owned by the manufacturer, the market value of such property shall be deemed to be a part of the capital employed.”;
(g) curer means a person curing unmanufactured products whether of his own growing or grown by others, and includes a person curing such products by the labour of his relatives, dependents or any person in his employ;
(j) green tobacco means tobacco before it has been subjected to any process of curing;
(k) grower means a person growing unmanufactured products, whether by his own labour, or by that of his relatives, dependents or other persons in his employ, or by tenants;
(n) proper form means the appropriate forms as prescribed in Appendix I to these rules;
(o) proper officer means the officer in whose jurisdiction the land or premises of the producer of any excisable goods, or persons engaged in any process of production of, or trade in,such goods or containers thereof, whether as a grower, agent, or manufacturer, o intended grower, curer, wholesale dealer, broker,commission agent, or manufacturer, or the land or premises where excisable services are provided or rendered are situated;
(s) ship handled means a ship or a shipping line represented or business transacted in a port on behalf of ship owner or charterer, by a shipping agent each time a ship calls at any port in Pakistan;
(u) unmanufactured products means excisable goods which are described in the First Schedule to the Act as unmanufactured or cured;
(v) warehouse means any place or premises licensed under Rule 140.
3. Agent of owner of goods, factory, warehouse or establishment ,organization or undertaking providing or rendering services to be deemed owner for certain purposes.:–(1) When any person is expressly or impliedly authorised by the owner of any goods, factory, warehouse or establishment, organization or undertaking providing or rendering services to be his agent in respect of such goods, factory, warehouse or establishment, organization or undertaking, providing or rendering services for all or any of the purposes of these Rules, and such authorization is approved by the an officer not below the rank of Assistant Collector, such person shall, for such purposes, be deemed to be the owner of such goods, factory, warehouse or establishment, organization or undertaking, providing or rendering services.
(2) Every such owner expressly desiring to authorise any person or persons to deal, on his behalf, with the Central Excise Department for all or any of the purposes of these Rules, shall submit Special Power of Attorney in favour of such person or persons to the proper officer:
Provided that a sole proprietor intending to deal directly with the Department shall give notice of his intention to do so on plain paper.
Whether destruction of cigarette sticks during the course of testing, excisable to duty–Held, excise duty was leviable on entire stock of cigarette sticks sent to the laboratory for quality control test. PLJ 2003 SC (India) 138
Samples of cigarettes removed for test purposes in Quality Control Lab within factory premises of manufacturer are liable to excise duty. PLJ 2003 SC (India) 138
Limitation Act (IX of 1908), S. 5–Appellant’s claim, that copies were not provided to appellant in accordance with S. 35-C(3) of Central Excise Act, 1944, was not controverted–Failure of Tribunal to provide copies has resulted in delay in filing of appeals, otherwise appeals were in time from date of delivery of said copies–While accepting against finding of Customs, Excise and Sales Tax Appellate Tribunal cases were remanded to Appellate Tribunal wherein appeal filed by respondents, before it would be deemed to be pending. PLJ 2003 Lahore 750
Any interpretation placed by CBR on a statutory provision cannot be treated as a pronouncement by a forum competent to adjudicate whether judicial or quasi-judicial–CBR cannot issue any administrative direction of nature which might interfere with judicial or quasi-judicial functions entrusted to various functionaries under statute and that interpretation of any provision of law can be rendered judicially by hierarchy of forums provided for under the law. PLJ 2003 Lahore 750
Imposition of Excise Duty on petitioners by Board of Revenue–Such order being appealable, no appeal against the same was filed and petitioners resorted to remedy of writ petition which was dismissed by the High Court–Suprme Court while dismissing appeal against the order of High Court on merits, did not dilate upon the question, as. to whether in presence of alternate remedy available to appellants writ petition was at all competent. PLJ 2001 SC (AJ&K) 337 1991 PTD 573; 1986 PTD 238; 1993 SCMR 1232; PTCL 2001 (C.L.) 179;PTCL 1997 (CL) 56; PTCL 1988 (CL) 609;PLD 2000 Lah. 302; 1988 MLD 524.
Excise of duty prescribed on advalorem basis–Recovery of–Leave to appeal was granted to consider whether under Central Excise and Salt Act, 1944, Sections 3, 3-C and 4 read with schedule thereof, excise duty prescribed on ad-valorem basis under the Act could be charged and recovered as a consequence of SRO. 710 (1)/94, dated 13.7.1996 and Rule 96 ZZL of Central Excise Rules 1994, on an intermediary product; whether Polypropylene strips fall within the definition of goods and; whether the excise duty could be recovered without holding enquiry as to whether a product is a good or not. PLJ 2001 SC 56
“excisable good”–Granules/Chips, manufactured by appellants were goods within the meaning of excisable goods and so also the bags, which were manufactured through process from said granules–Strips which were claimed to be “intermediary product” being vendible and having distinct entity fall within the scope of excisable goods–Intermediary product by itself was no ground for not charging excise duty if the items was covered by the Schedule as was the factual position of goods assailed in appeals–Strips manufactured by appellants being vendible was covered by Schedule 1 of Central Excise Act, 1944 and was subject to excise duty–Finding of High Court that there was no prohibition in excise law against levying duty in same material at more than one stage during the course of its manufacture and that goods manufactured by appellants fall under heading 54.04 of Schedule of Central Excise Act, 1944 and were thus, not open to exception, was maintained in circumstances. PLJ 2001 SC 56
APPOINTMENT AND POWERS OF OFFICERS
4. Authorization of officers :- The Central Board of Revenue may authorise any Central Excise Officer to exercise all or any of the power conferred by the Act or these Rules.
5. Delegation of powers by the Chief Collector and Collector:- Unless the Federal Government in any case otherwise directs, the Chief Collector and Collector may authorise any officer subordinate to him to exercise throughout his jurisdiction, or in any specified area therein, all or any or the powers of a Chief Collector and Collector under these Rules.
6. Exercise of powers and discharge of duties:-
(1) The Chief Collector may,:-
(a) exercise all or any of he powers except the powers of adjudication; and
(b) discharge all or any of the duties, conferred or imposed on any officer, subordinate to him, under these rules.
(2) A Central Excise Officer shall be competent to exercise all power and discharge all duties conferred or imposed on any officer lower in rank to him.
LEVY AND REFUND OF, AND EXEMPTION FROM, DUTY
7. Recovery of Duty :- Every person who produces, cures, 6[purchases or otherwise acquires without payment of duty], or manufactures any excisable goods, or who stores such goods in a warehouse, shall pay the duty or duties due on such goods, at such time and place and to such persons as may be designated in, or under the authority of these Rules, whether the payment of such duties is secured by bone or otherwise; provided that, in the case of un- manufactured products, the person purchasing or acquiring them form a curer shall assume the liability for the payment of duty; and if any such person does not pay such duty or duties at such time and place and to such person as aforesaid, or upon written demand made by the proper officer, whether such demand is delivered personally or is left at his dwelling house, or at the premises where such duty or duties have been charged, every such person shall be liable to a penalty under these Rules.
Provided that, in the case of natural gas, the liability for payment of duty shall, if the Central board of Revenue of order in writing so directs, be of the distributors or the consumers.
9. Time and manner of payment of Duty. :- No excisable goods shall be removed from any place where they are produced or manufactured or any premises appurtenant thereto, which the manufacturer may declare and get approved by the Collector in this behalf, whether for consumption, export, or manufacture of any other commodity in or outside such place, until the excise duty leviable thereon has been paid at such place and in such manner as is prescribed in these Rules or as the Collector may require, and except on presentation of an application in the proper form and on obtaining the permission of the proper officer on the form:
Provided that such goods may be stored, after their production or manufacture and due entry in the prescribed record, in any approved storage place within the licensed premises of the manufacturer, only upto one year from the date of their manufacture or upto such extended period not exceeding three years as may be approved by the Collector on case to case basis on the request of the manufacturer in writing:
Provided also that such goods may be deposited without payment of duty in a storeroom or other place of storage approved by the Collector under rule 47 or rule 237 or in a warehouse Omitted licensed under rule 140 or may be exported under bond as provided in rule 13:
Provided further that the Collector may, if he thinks fit, instead of requiring payment of duty in respect of each separate consignment of goods removed from the place or premises specified in
this behalf, or from a storeroom or warehouse duly approved, and licensed by him, keep with any person dealing in such goods an account-current of the duties payable thereon, and such account shall be settled at intervals not exceeding one month, and the account- holder shall periodically make deposit therein sufficient in the opinion of the Collector to cover the duty due on the goods intended to be removed from the place of production, manufacture or storage.
Provided further that the Central Board of Revenue may, be notification in the official Gazette, allow the manufacturer of any goods or class of goods to pay the central excise duty within a
specified period after the removal of the goods, on such conditions or restrictions as may be specified in the said notification.
Provided further that the duty in respect of goods imported into Pakistan shall be charged on collected in the same manner and at the same time as if it were a duty of customs payable under the Customs Act, 1969 (IV of 1969).
10. Recovery of duty short-levied or erroneously refunded, etc. :- (1) Where by reason of any inadvertence, error or misconstruction, any duty or charge has not been levied or has been short levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within one year of the relevant date by an officer not below the rank of Superintendent requiring him to show cause why he should not pay the amount specified in the notice.
Alleged non-service of notice within one year—Where legality of very levy was under question and same could not be assessed, and where assessment, thereof, would have given rise to multiplicity of litigation thus, creating difficulties for the department in case levy was declared otherwise, limitation in terms of R. 10(1) of Central Excise Rules 1944, would not be applicable. PLJ 2002 SC 1236
Applicability–Rule 10(1) of the Rules of 1944, would be applicable, where through inadvertence, error or misconstruction duty had not been levied; where duty so levied was short; and where duty earlier paid had been erroneously refunded. PLJ 2002 SC 1236
Constitution of Pakistan (1973), Art. 185–Petitioners were not entitled to relief, whereon their representation, matter in question, was settled and they were exempted from payment of duty for a period of one year–Petitioners did not honour their commitment and department was misled by assertion of suspension of duty stated by petitioners in their monthly returns–Petitioners having secured stay order from Supreme Court did not provided Bank guarantee–Such factors disentitle them to any relief in as much as, they tried to avoid payment of duty on the one pretext or the other by applying different methods–Leave to appeal was refused. _ PLJ 2002 SC 1236
(2) Where by reason of any mis-declaration, false information or collusion, any duty or charge has not been levied or has been short levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within three years of the relevant date by the competent adjudicating authority, requiring him to show cause why he should not pay the amount specified in the notice and be penalized under the law and the rules.
(3) Where by reason of any false document, counterfeit seal or impression, fraud or any other heinous offence any duty of charge has not been levied or has been short levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice within ten years of the relevant date by the competent adjudicating authority, requiring him to show cause why he should not pay the amount, specified in the notice and be penalized under the rules.
(4) For the purpose of this rule, the expression “relevant date” means:-
(a) in any case where duty has not been levied or has been short levied, the date on which clearance of goods is made or the date prescribed for payment of duty for the services provided or rendered;
(b) in case where duty has been erroneously refunded, date of its refund.
Constitution of Pakistan (1973), Art. 185(3)–Leave to appeal was granted to consider, whether excise duty could be charged on intermediary products and whether polypropylene strips fell within the definition of “goods” PLJ 2002 SC 1236
Show-cause notice relating to evasion of Excise duty issued to appellant–Legality–Show cause notice issued to appellant was patently illegal, without Jurisdiction and without lawful authority in as much as, same lacked ingredients of R. 10 of Rules–Question of validity of such show-cause notice was pure question of law going to root of matter–There was thus, no bar upon appellant to raise question qua legal fundamentals of show-cause notice in appeal–Impugned order being illegal were set aside as also show-cause notice issued to appellant. PLJ 2003 Lahore 819
Show-cause notice for evasion of central Excise Duty issued to appellant by respondents–Legality–Show-cause notice not specify law and rules for purported violation of which show-cause notice was served on appellant–Particular reasons and/or basis of such evasion was not specified by Notifying Authority to determine applicable Rule and period of limitation thereto–Show-cause Notice was thus, too vague, too unspecific and too general to make identification of applicable law and Rule possible and to bring case against appellant within specific reasons and period of limitation prescribed therein. PLJ 2003 Lahore 819
Show-cause notice–Issuance of–Essentials–Provisions of R. 10(1) of Central Excise Rules can only be invoked for service of a show-cause notice for reasons of “inadvertence, error or misconstruction” leading to non-levy short_ levy or erroneous refund of duty and such, show-cause notice in to be served within one year of relevant date–Provisions of R. 10(2) of Rules would indicate that such notice could served within three years of relevant date if non-delivery or short delivery was caused due to mis-declaration, false information or collusion–R. 10(3) of Rules can be resorted to through a show-cause notice within ten years of relevant date for non-levy or short levy of duty accruing for reasons of “any false document, counterfeit real or impression, fraud or any other heinous offence”–In absence of any of three pre-conditions/ingredients, show-cause notice would be rendered illegal and without competence. PLJ 2003 Lahore 819
11. No refund of charges erroneously levied or paid, unless claimed within one year. :- No duty which has been paid, or has been adjusted in an account-current maintained with the Collector under Rule 9, and of which repayment wholly or in part is claimed in consequence of the same having been paid through inadvertence, error or misconstruction, shall be refunded and no abatement in duty shall be allowed, unless a written claim is lodged with the proper officer within one year from the date of such payment or adjustment as the case may be.
Duty short levied or short paid–Power given under S. 11-A to correct errors or mistakes in approval, acceptance or assessment relating °to rate of duty on or valuation of excisable goods, within prescribed period–Not unreasonable–Plea that power would be misused and assessee would suffer–Not tenable as Act provides remedy to challenge the same. PLJ 2003 SC (India) 51
12. Rebate of duty on goods exported. :- (1) Rebate of the duty paid on any excisable goods may be granted by the Collector if the goods are exported in accordance with the procedure set out in the relevant provisions of Chapter IX of these Rules, and subject to the conditions and limitations contained in this rule.
Provided that the Central Board of Revenue may, with the prior approval of the Federal Government, by a notification in the official Gazette, withdraw or disallow grant of rebate of duty paid on any excisable goods.
(2) An application for export in Form A.R. 3 shall be submitted to the proper officer at the time of removal of the goods from the factory on payment of duty under Rule 52 or Rule 238, and the place where the goods shall be stored pending export shall be stated on the application in the Remarks column of that Form.
(3) If the person making the application under sub-rule (2) is different from the manufacturer who paid the duty on the goods under Rule 52 or Rule 238, the name and address of such person shall, at the time of removal of the goods from the factory, be shown by the proper officer over his dated signature in the Remarks column of the application under Rule 52 or the Clearance Memorandum under Rule 238, as the case may be.
(4) The goods allowed to be removed under sub-rule (2) and sub-rule (3) shall e exported within a period of three months from the date of removal of the goods or within such extended period as the Collector may in any particular case allow.
(5) The claim for the rebate of the duty shall be lodged, within three months of the date on which the goods were exported, with the Collector in whose jurisdiction the duty was paid.
(6) The rebate may be granted by the Collector if he is satisfied that duty had actually been paid on the goods which were exported and that the goods were duty exported in accordance with the prescribed procedure.
(6-A) In the case of a textile mill who opted, in pursuance of the Ministry of Finance Notification No. S.R.O. 477(I)71, dated 7th October, 1971 or No. S.R.O. 478(I)/71, dated 7th October, 1971, to pay duty under sub-section (1) of section 3 of the Act, the rebate granted in respect of goods exported out of the stocks held on the 1st November, 1971, shall not exceed the amount of duty paid by such mill under sub-section (4) of that section during the financial year commencing on the 1st July, 1971.
(6-B) In the case of textile mill who opted, in pursuance of the Ministry of Finance Notification No. S.R.O. 611(I)/71, dated the 16 the December, 1971 or S.R.O. No. 612(I)/71, to pay duty under sub-section (1) of section 3 of the Act the rebate granted in respect of goods exported out of the stocks held on the 1st January, 1972, shall not exceed the amount of duty paid by such mill under sub-section (4) of that section during the financial year commencing on the 1st July, 1971.
(6-C) Notwithstanding the provisions of sub-rules (6-A) and (6-B), in the case of a textile mill who exercised option under sub-rule (2-AA) of Rule 3 of the Excise Duty on Production Capacity (Cotton yarn) Rules, 1968, or under sub-rule (2-AA) of rule 3 of the Excise Duty on Production Capacity (Cotton Fabrics) Rules, 1968, on any day following the first day of January, 1972, but before the 1st day of July, 1972, or who exercised such option on or before the 30th June of any subsequent financial year, to pay duty under sub-section (1) of section 3 of the Act, the rebate granted in respect of goods exported out of the stock held on the the case may be, shall not exceed the amount that would have been deductible in the manner laid down in the Excise Duty on Production Capacity (Cotton Yarn) Rules, 1968, or the Excise Duty on Production Capacity (Cotton Fabrics) Rules, 1968, as the case may be, on account of exports made during the financial year immediately preceding the said first day of July.
(7) No rebate under this shall be admissible if the goods, after removal from the factory on payment of duty, were subject to any further process of manufacture or otherwise tampered with after such removal and before export.
(8) No rebate under this rule shall be admissible if the amount is less than five rupees in respect of any one consignment of goods exported.
(9) In the case of goods supplied for consumption on board a vessel or aircraft proceeding to a foreign destination, the rebate shall be admissible only in respect of such goods and such quantities as the Collector may consider reasonable for the purpose.
(10) If any person commits a breach of this rule, he shall be liable to a penalty under these Rules.
12-A. Rebate of duty on exported goods which are made from excisable goods. :- (1) The Central Board of Revenue may, be notification in the official Gazette, grant rebate Omitted of duty paid on any goods used in the manufacture of any goods manufactured in and exported out of Pakistan, except those notified by the Central Board of Revenue under proviso to sub-rule (1) of rule 12. or shipped as provisions or stores for consumption on board a ship or aircraft proceeding to a destination outside Pakistan, at such rate or rates and subject to such conditions and limitations as may be specified in the notification.
(2) A person desiring to be granted a rebate of Omitted duty under sub-rule (1) in respect of goods in the manufacture of which excisable goods have been used which are to b exported shall make an application to the Central Board of Revenue declaring therein the name and address of his business, the description, quantity and value of excisable and non-excisable goods used, the rate and amount of excise duty levied and the value of goods for export. The application shall be submitted in duplicate and shall be signed by the applicant himself or by his duly authorised agent.
(3) On the receipt of an applicant under sub-rule (2), the Central Board of Revenue may cause such enquiries to be made as it deems necessary to enable it to decide whether any rebate be granted and if so, at what rate or rates and from what date.
(4) Rules 197 and 198 shall apply to the premises wherein the goods in respect of which rebate is granted under sub-rule (1) are manufactured and to the accounts relating to such goods.
(5) In order to obtain payment of rebate the applicant shall produce, before the appropriate officer of Customs or officer of Central Excise not below the rank of Assistant Collector incharge of the customs station from whose jurisdiction the goods were exported or before the Collector of Central Excise where so stated in a Notification, the shipping documents certifying the export of the consignment, and after satisfying himself that the claim is in order, such officer shall sanction the payment of the rebate in accordance with the relative Notification under sub-rule (1) as in force on the date of export.
Explanation. :- For the purpose of this rule, an officer of Customs not below the rank of an Assistant Collector of Customs shall be deemed to be a Central Excise Officer within the meaning of Clause (b) of Section 2 of the Act.
(5A) The Collector of Customs from whose jurisdiction goods are exported shall be deemed to be the Collector of Central Excise within the meaning of clause (b) of section 2 of the Central Excises and Salt Act, 1944, to exercise powers in terms of Section 35-A of the Central Excises and Salt Act, 1944.
(6) The cases or packages in which such goods are packed shall be legibly marked in ink or oil colour or in such other durable manner as the Collector may, in any particular case, allow, with a progressive number commencing with No. (1) for each year and with the owner’s name and special mark, if any.
(11) If any of the particular entered in the application submitted under sub-rule (2) or sub-rule (5) is found to be incorrect, either before or after the export of the goods, or if the intimation required to be given by paragraph 4 of the application is not given in due time, the applicant shall be liable:-
(i) to a penalty [under these Rules for each breach of any provision of this rule;
(ii) to refund to the Government the sums received by him as rebate; and
(iii) to be deprived of the benefit of such rebate for a period of one year.
(12) No rebate shall be granted if:-
(i) the claim for rebate is filed after one hundred and twenty days of the exportation or of the publication of notification, whichever is later; or
(ii) the amount of rebate admissible is less than 6[one hundred rupees.
13. Export under bond of goods on which duty has not been paid.:- (1) Excisable goods except those notified by the Central Board of Revenue under proviso to the sub-rule (1) of rule 12, may be exported without payment of duty from a licensed factory or warehouse in accordance with the procedure set out in the relevant provisions of Chapter IX of these Rules:
Provided that the owner enters into a general bond in the proper Form with such surety, security, bank guarantee or insurance guarantee in a sum equal at least to the amount of duty chargeable on all such goods under export at a time, and under such conditions as the Collector approves, for the removal of such goods for export from time to time and due arrival thereof at the place of export and their export therefrom within a period of three months from the date of application under rule 185 or rule 240 or such extended period as the Collector may, in any particular case, allow.
(2) In case the manufacture is unable to export the excisable goods, he may consume the goods within Pakistan before the expiry of the period allowed for export under sub-rule (1) on payment of duty thereon at the rate applicable on the date which duty is paid:
Provided that if the rare of duty on such date is lower than the rate applicable on the date on which the goods where removed from the factory or warehouse, the duty shall be payable at such rate which was applicable on the date of such removal:
Provided further that the manufacturer shall inform the Assistant Collector incharge of the unit within twenty-four hours of consumption of the goods alongwith a copy of the treasury receipt showing the deposit of duty.
(3) Except as provided in sub-rule (2), if the entire quantity of the goods is not exported in due time, or if at any time subsequent to their removal from the licensed factory or warehouse under sub-rule (1) the whole or part of the goods is consumed or otherwise disposed of within Pakistan, or if the Central Excise seals on the packages placed under rule 185 or the relative Central Excise documents are found to have been tampered with, duty due on the entire quantity of the goods removed under sub-rule (1), subject to the proviso to sub-rule (2), shall be paid forthwith on demand, and the person to whom permission was granted under sub-rule (1) to remove the goods from the licensed factory or the warehouse shall be liable to a penalty which may extend to twenty thousand rupees or ten times the amount of the duty involved, and the whole or any part of the goods which is recovered shall be liable to confiscation.
(4) If a manufacturer renders himself liable to any action under sub-rule (3), the Collector may disallow removal of goods from the licensed factory or the warehouse pending payment of the total amount of duty demanded:
Provided that if the manufacturer has an account-current with the Collector and sufficient balance at his credit is available in the account-current, the amount of duty demanded may be recovered by the Collector by adjustment in that account-current.
(5) Action under sub-rules (3) and (4) may be taken without prejudice to any other action under other provisions of the Act or the rules.
(6) The manufacturer shall maintain and export register in the proper Form showing therein removal of excisable goods from the factory without payment of duty in bond for export.
(7) If a person other than a manufacturer, desires to export excisable goods under this rule, such export shall be subject to the preceding sub-rules, Chapter IX of these Rules and the following conditions, namely::-
(a) such person and manufacturer shall jointly sign the surety bond (B-2 SURETY) and shall be individually and severally responsible for accountal of goods cleared for export;
(b) name and address of the exporter shall be given in the Remarks column of A.R. 3 and the name and address of the manufacturer shall be shown on all copies of the shipping bills under the description of the goods; and
(c) shipping bill is prominently stamped with the words “Export under Bond as per rule 13 of the Central Excise Rules, 1944.
Conention that in view of directions for registration of contravention case against petitioner contained in CBR’s letter there is no possibility of fair adjudication Held: Controller (Adjudication) is under subordination of CBR, therefore, he would be influenced by said letter because in case of any prejudice or grievance appeal can be filed before tribunal whose chairman is a learned Judge of High Court and accordingly apprehension cannot be made a sole ground to debar Controller (Adjudication) to adjudicate upon matter–Even otherwise CBR does not figure it directly in process of adjudication–A show-cause notice has already been issued which is being contested and petitioner has furnished its reply but simultaneously it is contended by the learned Counsel that Controller (Adjudication) has no authority and jurisdiction to dilate upon subject-matter which objection can be agitated before Controller (Adjudication) so that it could be dealt with properly in accordance with law–Held further : Specific allegation of evasion of sales tax and excise duty worth whereof runs into billions were never inquired into properly and accordingly no bar can be imposed on a thorough and an honest probe for which no restriction is available i n Central Excise Act or Sales Tax Act which are governing statutes–Petitioner dismissed. PLJ 2001 SC 1512
14A. Validity of bonds. :- Every bond executed under these rules with surety, except the bond executed under sub-rule (1) of 7[rule 153], shall, unless sooner cancelled by the Collector remain in force and the surety shall continue to be liable thereunder as long as the licence to which the bond relates continues to be valid, and for the purpose of this rule a licence shall include a licence renewed from time to time:
Provided that, if any surety before the expiry of the period of the licence or renewed licence intimates to the proper officer in writing, his desire not to remain a surety, he shall cease to be such surety at the end of such period.
15 – 25-A [Rules 15 -25-A Omitted ]
26. Despatch of products to a bonded warehouse. :- Where the products are to be deposited in a warehouse, they shall be conveyed thereto under cover of a transport permit or a certificate as prescribed under the Rules.
27 – 33 [Rules 27-33 Omitted]
34. Period of validity of transport documents. :- Every transport permit granted under these Rules shall be in force only for the period specified thereon by the officer by whom it is granted, every transport certificate shall be valid only until sunset of the fourth day following that on which it is prepared, or for such shorter period as the Central Board of Revenue may be order in writing direct in any particular area or in respect of any particular commodity.
35 – 42-A [Rules 35-42-A Omitted]
42-B. Receipt of non-duty paid un-manufactured tobacco in a factory manufacturing cigarettes, smoking mixtures for pipes and cigarettes and dutiable cigars and cheroots. :- (1) If a manufacturer of cigarettes, smoking mixtures for pipes and cigarettes and dutiable cigars and cheroots desires to receive from outside any un-manufactured tobacco, otherwise than under Chapter VII of these rules, he shall submit an application in quadruplicate in the proper Form to the proper officer.
(2) After obtaining the proper officer’s endorsement, the manufacturer may bring the un-manufactured tobacco in his factory without payment of duty for storage in the bonded store room or the warehouse specifically provided for the purpose:
Provided that the transportation of the un-manufactured tobacco from the factory gate to the warehouse shall be physically supervised by the proper officer and the proper officer shall record on the Form the time of entry into the storeroom or the warehouse in his own hand:
Provided further that the un-manufactured tobacco shall be stored in the bonded store-room or the warehouse immediately after its receipt.
(3) As soon as the un-manufactured tobacco is received in the bonded store-room or the warehouse, each package, bale or bag shall be physically weighed in the presence of the proper officer and shall also be legibly marked in ink or oil colour with a progressive number, commencing with No. 1 for each calendar year and in a different series for each class of packing. The goods shall then be entered in the register in the Form WRG 1 and thereafter governed by Chapter VII of these Rules.
(4) The refuse, dust or sand obtained from the processes of duty paid tobacco during the manufacture of cigarettes or other tobacco products, shall be accounted for in From E.B. 1 by the owner of the factory manufacturing such products.

domain: finance


text:
Read some of our past blogs written by Community Champions, Artists, Participants and more.
Have you taken part in one of our workshops, commissions or other projects? Would you like to tell others about your Cultural Spring experience?
We’re looking for people who have engaged with our programme to write short blogs for our website, newsletters and social media pages which will let people know about your very own Cultural Spring journey. Interested? For more information please email email@example.com.

domain: artistic


PRIVACY PRESERVATION IN SOCIAL MEDIA BY IMAGE PROCESSING
2019-07-18T13:17:48Z (GMT) by
Photo sharing is a captivating feature which popularizes Online Gregarious Networks (OSNs). Lamentably, it may leak users’ privacy if they are sanctioned to post, comment, and tag a photo liberatingly. In this paper, we endeavor to address this issue and study the scenario when a utilizer shares a photo containing individuals other than him/her (termed co-photo for short). To obviate possible privacy leakage of a photo, we design a mechanism to enable each individual in a photo be cognizant of the posting activity and participate in the decision making on the photo posting. For this purport, we require an efficient facial apperception (FR) system that can apperceive everyone in the photo. However, more authoritatively mandating privacy setting may limit the number of the photos publicly available to train the FR system. To deal with this dilemma, our mechanism endeavors to utilize users’ private photos to design a personalized FR system concretely trained to differentiate possible photo co-owners without leaking their privacy. We additionally develop a distributed consensus predicated method to reduce the computational intricacy and for fend the private training set. We show that our system is superior to other possible approaches in terms of apperception ratio and efficiency. Our mechanism is implemented as a proof of concept Android application on Facebook’s platform.


text:
I’m really good at some things.
Like, my memory. I can remember
events that took place, words said,
words that went unsaid, places
I’m not that good with names,
I will admit, but faces are one
thing I can’t forget and yours…
yours looks so familiar. You look
like someone who touched me once.
Someone who slowly opened the curtain
across my chest, and stepped your way
into my heart. You look like someone
who once took it upon themselves
to stay a night…or two. You took it
upon yourself to redecorate the interior,
splashed some color in my world, opened
the blinds, drew the shades and let
the sun in….for a while. You rearranged
the room inside and asked to stay longer,
said you would pay as much as possible
to rent the little space in my heart.
And when you gave your notice, said
there was no air for you to breathe any
longer, as you walked out my room
collapsed. The space you once called
home, filled with dust. There is no light,
no heat to fill the room inside my chest.
You look like someone I once knew.
You look like….a stranger, that once
rented that little room.


text:
These artists have grown over time along with the style of music that they bring along with them.
These songs were songs of advocacy which celebrated the heroism of the veterans and deplored their victimization by an uncaring society.
In order to understand better the popularity of these songs, this essay first establishes a context for their analysis, then examines these songs from the dramatistic perspective suggested by language scholar Kenneth Burke.
The popular song has become a most revealing index to American life in general.
It sums up the ethics, the habits, the slang, the intimate character of every generation, and it will tell as much to future students of current civilization as any histories, biographies, or newspapers of the time.
In an August address before the veterans of foreign wars, Reagan said: We dishonor the memory of 50,000 young Americans who died in that cause when we give way to feelings of guilt as if we were doing something shameful, and we have been shabby in our treatment of those who returned.
They fought as well and as bravely as any Americans have ever fought in any war.The Vietnam war forever changed the way in which America viewed the waging of a war. Following its conclusion, the Vietnam war was the first war Americans actively sought to ignore and forget.According to Tom Morganthau, writing in In Vietnam alone, an estimated 1.9 million persons were killed during America's involvement in the war; 4.5 million more were wounded and 9 million became refugees.In the United States of America, it is a very common thing to conform to others in a group (Conformity…).Since conformity is such a common occurrence in a large group, all the artist has to do is find a couple of people in the group, group being an audience, who agree with the artist and the rest will unfold on its own. Music has progressed since that time and has slowly become what it is today.Though music has been around for such a long time, protest music just started to develop in the Vietnam Era, the year 1954.They deserve our gratitude, our respect, and our continuing concern.Indeed, the 1980s saw a revival of interest in the Vietnam war and the Vietnam veteran.The voice of the Vietnam veteran was beginning to be heard, and one place where that voice was heard most clearly was in American popular music.Artists as diverse as Charlie Daniels, Billy Joel, and Bruce Springsteen created songs which championed the Vietnam Veteran.

domain: history


text:
Trump Just Shared an Anti-Immigrant Tweet from a QAnon Conspiracy Theorist Named 'MAGA Michelle'
“Thank you, and the Wall is under major construction!” Trump responded.
FBI Says QAnon, Internet Conspiracy Theorists Are National Security Threats
QAnon and Pizzagate have the attention of the feds.
QAnon Has Already Made Its Way from 4chan to Two Republicans' Campaigns
One of them is challenging Rep. Ilhan Omar.
The Strange Convergence of QAnon, Citizen's Arrest, and a Dead Mob Boss
Attempts to right wrongs, real or imagined, can backfire horribly.
Lawyers Are Blaming QAnon for Killing of Mafia Boss
“Mr. Comello’s support for QAnon went beyond mere participation in a radical political organization. It evolved into a delusional obsession.”
Trump Is Having a Troll Party at the White House. Here's Who's Coming.
The White House invited right-wing provocateurs and fake news peddlers to its social media summit.
People Tell Us How QAnon Destroyed Their Relationships
We spoke to people who told us how the QAnon conspiracy theory ruined their marriage, turned their parents into completely different people, and otherwise made their lives miserable.
The Epstein Scandal Is Giving QAnon Everything Pizzagate Couldn't
The accusations are fueling the community's baseless theory that liberal elites are running a child sex trafficking ring.
The American Mafia Has Become an Unhinged Reality Show
The link between the killing of a Gambino mob boss and an apparently MAGA-loving QAnon suspect is part of a descent into postmodern chaos.
Suspect in killing of New York mob boss flashed “MAGA forever” and QAnon slogans in court
He reportedly attempted to make a citizen's arrest of New York Mayor Bill de Blasio after reading QAnon literature.
Views My Own
What I Learned Inside the Lonely, Sad World of QAnon Facebook Groups
The conspiracy theory seems to have created a lot of problems in the lives of its adherents.
D.B. Cooper Is Tommy Wiseau, and Other Nontoxic Conspiracy Theories
Instead of going down a QAnon rabbit hole, why not read up on why Finland is fake?

domain: news


text:
With the latest Women's Tales short film from Miu Miu, the teaser clip for the second issue of 25 magazine and the live stream of the Marc Jacobs Fall/Winter 2013-2014 show, fashion week is just a click away in this week's digital fashion.
After a few lucky online fans won tickets to the Marc by Marc Jacobs Fall/Winter 2013-2014 show, the designer has another treat in store for visitors to his website. On February 7 at 7.30pm French time, the Marc Jacobs show will be streaming live, and this season's event is of course a hot ticket, especially since model Jessica Stam has a surprise up her sleeve. Join in the twitter conversation with the hashtag #MarcJacobsLive.
Watch the Marc Jacobs Fall/Winter 2013-2014 show live
After Massy Tajedin's It's Getting Late, Zoe CassavetesThe Powder Room,Lucrecia Martel's Muta and Giada Colagrande's The Woman Dress, it the turn of African-American director Ava Marie Duvernay to create a short film for Miu Miu. Entitled The Door, the clip celebrates the power of female friendship in what is the fifth episode of the Women's Tales series, available for viewing on the Miu Miu online site.
The latest episode of the Miu Miu Women's Tales short films
On February 10, in the midst of New York Fashion Week, Anja Rubik hosted a party to celebrate the release of the second issue of her magazine, 25. Simply called Issue 2, the magazine's website is sending anticipation sky-high with a teaser clip starring Toni Garrn, directed by Santiago & Mauricio.
The teaser video for the second issue of 25 magazine
A new leather goods line from Fendi is high on eye-popping, fun color and the Crayons Effect collection is showcased in a new video exclusively for Vogue.fr. A rainbow of wallets, purses, cardholders and keyrings come to life in stop-motion animation, in a whole spectrum of pencil-pot colors.
This evening at 7pm French time, fashion enthusiasts can take the best seat in the house at the Diesel Black Gold Fall/Winter 2013-2014 show on the label's website. The super stream will allow viewers to take their pick of vantage points, from front row, center or backstage.
The interactive live stream of the Diesel Black Gold show
DesignerTabitha Simmons wanted something special for the Double Dutch flats from her cruise collection 2013, so she asked photographers Craig McDean and Pascal Dangin from London's Studio Box to make a mini-film. The teaser showcases the Double Dutch shoes as both flats and wedges, worn by dancers jumping a skipping rope to sounds from DJ John Gosling.
A dancer long before she was a model, Coco Rocha has signed up as the face of French label Longchampfor a second year and a campaign that sees her let loose to the Bee Gees' You should be dancing in the somewhat unusual setting of an airport. The high-energy video forms part of the brand's Spring/Summer 2013 campaign.
Coco Rocha puts her dancing shoes on for Longchamp
We already looking forward to vacation time, as Juicy Couture take us to LA and behind the scenes on their Spring/Summer 2013 campaign featuring models Natasha Poly, Candice Swanepoel and Isabeli Fontana shot by Inez & Vinoodhdancing to a remix of Blondie's Rapture byAvan Lava.
Juicy Couture Spring/Summer 2013 by Inez & Vinoodh
Step into the Japan-inspired world of Prada Spring/Summer 2013 exclusively on Vogue.fr, in a behind-the-scenes look at the Steven Meisel shoot, directed by DJA. To Moondog'sStamping Ground, models Sasha Pivovarova, Raquel Zimmermann, Vanessa Axente, Irene Hiemstra, Kirsten Owen, Saskia de Brauw, Eva Herzigova, Sung Hee, Amber Valletta and Irina Kravchenko showcase looks from a summer collection inspired by the dahlia, the peony, the Tiger Lily and the Tall Poppy, all flowers that bloom in Prada's secret garden this season.
‘I’m duplicitous, a man-eater, a liar and a cheat’, once confessed Sonia Rykiel to Vogue Paris. An undoubtedly flamboyant personality, instantly recognizable for her flaming red hair, the French designer sadly passed away August 25 2016. We pay homage to the legendary designer, with a selection of quotations that highlight her tender but mischievous character.
Where there’s mention of Sonia Rykiel, there’s inevitably mention of knitwear. And for good reason. In the late 1960s the French designer revolutionized the face of fashion with her never-seen-before knitwear designs. Whether cropped or long, tight or fluid, colorful or striped, the audacious pieces quickly became the house’s staple, seducing the likes of Audrey Hepburn, Sylvie Vartan and Françoise Hardy. These women can now be seen as paragons of the Sonia Rykiel muse: chic but not bourgeois, who, wrapped up in cashmere, smokes a cigarette on the terrace of a chic Parisian café in Saint-Germain-des-Près. We look back at some of her best woolen looks, as spotted on the runway from 1960 to today.
Sonia Rykiel incarnated liberation and individualism in female fashion, inspired by the Left Bank sensibility and punk spirit of May 68 by reinventing knitwear and using open seams, unpicked hems, lavish stripes, logos, black and touches of glitter and rhinestone everywhere in her collections. Vogue Paris pays tribute to her unique creative vision.
On Thursday October 1 2008 in Paris, the Sonia Rykiel Spring/Summer 2009 show celebrated the label's 40 year anniversary. To mark this historic occasion that liberated the female wardrobe following the revolution of May 68, Nathalie Rykiel, then head of her mother’s eponymous house, invited 30 of the world's leading designers including Jean Paul Gaultier, Martin Margiela and Riccardo Tisci for Givenchy to each create an outfit in homage to the famous Rykiel style. We take a look back at this momentous celebration of fashion for the French label.
With models walking hand-in-hand, dancing and twirling down the runway with pure unaffected joy, every season, Sonia Rykiel’s show finales were like one giant party. With the announcement that the French designer today sadly passed away, we look back at the most cheerful and celebratory moments, now a signature of the Rykiel runway.


text:
One of the more interesting aspects of the Twilight Saga is how it weaves in and out of time. Early in the series, readers meet Bella Swan, an independent high school student who lives in Forks, Washington. The following year, we learn that she has grown up and now studies at Harvard University. Before we know it, she’s packed off to London to live with her fashion-blogging cousin, Victoria, while Edward Cullen bewitches us with his pale good looks and aristocratic charm. The story jumps ahead seven years, and we discover that Bella has grown into a wonderful young woman with a passion for art and fashion. In the course of the next few films, we get to see Bella’s adventures in London and how she fits in with the city’s high society. We’re treated to some wonderful imagery of her dressed in elegant dresses and attending exclusive events. It would appear that she’s found her happy ending. But what happens to Edward, her perfect gentleman-cousin who fell head over heels for her at first sight and proposed to her just a few days after her 18th birthday? The answer is far from ideal. As we’re reminded throughout the saga, the Cullens are a bit of a lost cause. They’re an eccentric group, dedicated to protecting Bella from the evil clutches of the Volturi coven. In the final battle between the werewolves and vampires at the close of Eclipse, we see the Volturi surround Bella and threaten to kill her unless Edward relinquishes his claim to her. He complies, and she lives happily ever after with her husband and two children.
That’s the happy ending for Bella, but what about the rest of the characters? What do they do after the novel ends? With only a few exceptions, the characters stay pretty much the same throughout the series. In the first film, New Moon, we learn that Alice, Bella’s best friend, has become a successful fashion designer. We’re treated to some wonderful imagery of her creating unique pieces, all dressed in black and white, the Bella Swan uniform. We later learn that she has a twin brother, Jasper, who is a talented musician. In fact, he ends up playing the part of the Wedding March in Twilight. We also meet Louis, an engaging young man who enters the story as Alice’s love interest. At the end of the film, Alice chooses to live with Jasper and Louis, rather than devote her life to fashion as she did before. It’s a decision that causes tension between her and Bella, who has always been her best friend.
Another important character from Twilight is Sam Uley, played by Kevin Zegers. He’s the son of an FBI agent, and his job in life is to protect Bella from harm. Throughout the series, he stands between her and the jealous, dangerous inhabitants of Forks, Washington, where she lives. In the final film, Twilight, we learn that Sam has grown into a handsome, protective young man with a knack for getting into trouble. Once again, we have a character whose job it is to protect Bella, but it’s an open question as to whether he’ll end up choosing to devote his life to the girl he loves. He ends up choosing her over his own father, who has always been his hero. It’s an important choice, especially since the aging Kevin Zegers is the only father figure the boy has ever known, and it gives Sam a new set of priorities. It also means that his loyalty is not to be taken for granted. In the face of danger, will Sam be able to put duty to one side and protect his true love?
The list of characters who remain constant through the series is quite impressive. We have Bella, Edward, Jacob, Renesmee, Anya, Jasper, Louis, and Sam. That’s nine characters who remain fairly constant throughout the saga. One of the standout performances comes from the underrated Jessica Chastain, who plays the role of Anya in the Twilight films. She imbues the character with such sensitivity and intelligence that we almost feel bad for hating Bella at times. It’s also interesting to note that while we never learn the characters’ real names, all of them are nicknames: Bella, Edward, and Jacob are all called ‘Bella’ by other characters, and so on. It’s almost as if the filmmakers are reminding us that these are not actual names but rather titles or roles. The same goes for the children of the vampire clan. Renesmee is often called ‘the daughter of the Queen’ while Louis is known as ‘the prince’. So what do these titles mean? It’s possible they have some significance for the creatures themselves, but there’s no English dictionary around to confirm it.
Robert Pattinson Sings His Own Song in the Restaurant Scene of ‘Twilight’
It’s important to keep abreast of pop culture, especially when you’re a celebrity. The tabloids, blogs, and forums buzz around Hollywood like mad insects, driven by loud and insatiable appetites for news and gossip. For those who need a break from the media frenzy, the best way to get some peace is to head to a restaurant. A quiet, dimly-lit eatery in a discreet and peaceful part of town is the perfect antidote to Instagram and Twitter. It’s an old-fashioned concept, albeit one that’s been usurped by technology, but the appeal of a lunchtime walk through a museum or a gallery remains as strong as ever. In the twilight of the day, there’s nothing more peaceful or restorative than wandering through a large building, admiring the art on the walls and feeling the calming presence of the great artistes who once inhabited these spaces.
Whether you fancy yourself as an artist or a designer, there are plenty of venues near where you live that feature the work of famous creators. Take a look around your town and see if there isn’t at least one place where you can eat celebrity. If not, there’s always Twitter. You can follow the accounts of prominent restaurants, bars, and cafes near you, so you know when they’re putting out art or design-related specials, or if they’re willing to make you something unique for a dollar. That’s usually how it works. It’s all about marketing and getting press clippings. If you can get in a good word here and there, it might land you some free food. It’s not hard to find places that will give you this kind of treatment if you’re charming and make a genuine effort to become part of the community. It might take a bit of effort, but it’s worth it to play on these people’s goodwill. Who knows? You might end up with something truly unique and memorable.

domain: literature


DREAMS lab designs novel respirator for health care workers fighting COVID-19.
Virginia Tech’s COVID-19 Response: Science and Engineering in Service to Community Health
An early demonstration of off-axis 3D printing using a robotic arm in the Virginia Tech DREAMS Lab. This demonstration was created for the 2017 ACCelerate Festival in the Smithsonian Institute's National American History Museum.
DREAMS Lab students, in collaboration with the Carillion Medicine & Research Institute, created a 3D Printed heart model using patient-specific CT data. Embedded magnets enabled 'windows' into the heart to help with visualizing transcatheter valve repair procedures.
Above: Vat photopolymerization of an all-aromatic polyimide (Kapton)
Above: Disruptive design via additive manufacturing: Chris Williams at TEDxVirginiaTech
- WSLS: Virginia Tech researchers create reusable N95 mask alternative
- WFXR: Virginia Tech professor, students designing N95 masks for health care workers
- WSLS: Virginia Tech faculty, students design and produce medical supplies
- 3D Print: "VA Tech Students 3D Print 'Ant Vehicle' for Use in Disaster Relief"
- 3D Printing Industry: "Virginia Tech Researchers Take to Reddit for AMA on 3D Printing Materials"
- Collegiate Times: "Professors pave new roads in 3-D printing"
- Campus Technology: "3D Printing Heats Up on Campus"
- Reddit Science AMA Series: "We are professors in the Virginia Tech Macromolecules and Interface Institute working together to develop new materials for 3D Printing, AUA!"
- ICAT: 3D Printing PPE for COVID
- ExOne: Binder Jet 3D Printing with NanoFuse Particulate Binders
- ExOne: A Global Innovation Event: Binder Jet 3D Printing
- TA Instruments: Designing New Materials for Additive Manufacturing: Binder Jetting
- TA Instruments: Designing New Materials for Additive Manufacturing: Vat Photopolymerization
- ACS: "3D Printing: From Molecules to Manufacturing"
- ASME: "How to Leverage 3D Printing for End-Use Parts"
- TA Instruments: "Designing New Materials for Additive Manufacturing: Vat Photopolymerization"
- Printed Electronics World: “Breakthroughs in 3D printing Kapton, the ultimate polymer”
- 3DPrintingIndustry: “Virginia Tech 3D Print the Unprintable in Kapton Material Study”
- 3DPrint.com: “Virginia Tech Researchers Discuss New Method for 3D Printing Kapton”
- 3D Printing Media Network: “New process for 3D printing Kapton could open doors for printed electronics”
- Omnexus: “New Technique to 3D Print Polymeric Materials Used in Spacecraft”
- 3D Printing Industry: “Virginia Tech Researchers Develop Novel Latex Rubber 3D Printing Material”
- 3DPrint.com: “Virginia Tech Team 3D Printing Rubber Latex”
- TCT Magazine: “Researchers uncover novel method for 3D printing latex rubber”
- 3Ders.org: "Student-made 3D printed vehicles drive & fly at 2nd annual Additive Vehicle Design Competition"
- 3D Print: "Virginia Tech Kicks Off Second Spring Additive Vehicle Design Challenge for Engineering Students"
- Additive Manufacturing: "Virginia Tech College of Engineering 3-D Printed Vehicles Take the Ground and Air at Engineering Event"
- Make Zine: "Virginia Tech Additive Manufacturing Grand Challenge"
- VT News: "Student-made 3-D printed vehicles will drive and fly at Friday competition at Rector Field House"
- VT News: "University launching second 3-D printed vehicle design competition"
- WSLS: "Virginia Tech puts 3-D printed vehicles to the test"
- 3Ders.org: "Virginia Tech introducing latest 3D printing vending machine DreamVendor 2"
- 3D Print: "DreamVendor 2.0: 3D printing kiosks coming to a corner near you"
- 3D Printing: "Is there a 3D printing vending machine? Yes...there is now"
- Gigaom: "If you can dream it, you can print it at this free 3-D printing kiosk"
- New Atlas: "DreamVendor 3D printer vending machine turns students' ideas into reality"
- PSFK: "3D-Printing Vending Machine Dispenses Design on the Spot"
- SolidSmack: "DreamVendor Brings Students' Fantasies and 3D Designs to Life"
- Web Urbanist: "DreamVendor: 3D Printing Kiosk Makes Your Vision Reality"
- Wired: "The Future of Stuff: Vending Machine that Prints in 3-D"
- 3D Printing Industry: "Afinia Releases A New Free eBook on 3D Printing & Education"
- Afinia 3D: "Announcing the Afinia 3D Printer-Enhanced Educators eBook!"
- C&EN: "Printing 3-D Conductive Materials With The Help Of Ionic Liquids"


Hyundai concept duo preview innovative 90-degree steering tech
11 January 2022 - Autocar
Quirky mobility-oriented duo showcase a steering system that saves space and enhances manoeuvrability
Hyundai Mobis, the car giant’s automotive parts supplier, has shown a pair of mobility concept vehicles – the battery-electric M.Vision Pop and hydrogen fuel cell M.Vision 2GO – featuring unusual 90deg rotating wheels at the CES tech show in Las Vegas.
First displayed last year, the two machines take the form of compact, boxy vehicles with advanced self-driving technology intended for shared mobility usage. While the Hyundai Motor Group is working on autonomous shared mobility vehicles, both the M.Vision Pop and M.Vision 2GO are intended to showcase technology, systems and parts that Hyundai Mobis is developing.
That includes the firm’s e-corner module system, a technology that Hyundai Mobis has been working on since an early version was first shown at CES in 2018. The system integrates the steering, braking, suspension and driving systems into a wheel, which removes the need for a mechanical connection between parts.
Hyundai Mobis claims that the e-corner module allows for both better use of space inside a vehicle and a 90deg and in-place rotation of the wheels. It is capable of rotating 360deg and sideways driving, which Hyundai Mobis believes will make tasks such as parking far easier for future smart vehicles.
Since the system was first shown in 2018, Hyundai Mobis has developed a new ECU that allows for greater control, and the firm is now beginning reliability verification ahead of a feasibility study for mass production. The company estimated the system will be installed on a working skateboard chassis by 2023 and will work with automated driving by 2025.
Hyundai Mobis has released few other technical details of the M.Vision Pop and M.Vision 2GO, although it does appear both have been designed to use the folding steering wheel that the firm recently showcased.
It has previously said M.Vision Pop is designed for ‘phobility’, which stands for phone and mobility, because it is operated by docking a smartphone into the car’s steering wheel.
The machines are on display at CES, with visitors invited to take virtual rides in a virtual ‘Joytown metaverse’. That links the wider Hyundai Motor Group’s presence at the tech show, which have been focused on mobility robots and the opportunities presented by a virtual metaverse.


To use the fact that we spread a lot of information about ourselves.
In such a flow it is quite realistic to hide some data that are incomprehensible to disinterested people. People, to some extent public, like me, can help even what others write about them. At one time I was amazed to see how many texts are written about me on the net, and what percentage of blatant lies, “diagnoses from photographs”, etc. are in them. It would seem, a blow to the reputation, but in fact – a free screen, behind which was found to reliably hidden the real nature.Another feature of ensuring privacy in the network – the need for sporadic.
For example, you can set yourself and correspondents software to encrypt the mail, but use it highly irregularly and on completely different letters. If you are really being watched, even the interception of all mail traffic is not able to detect data with a random choice of the encryption object that is really confidential and must be cracked first. It is worth mastering the technique of remembering long passwords, generating code phrases for access to encryption software. It is highly desirable to backup all keys on a special “flash card of the day of judgment”, a small and reliable one.
Open encryption keys for work mail can be uploaded to a public server, so it is easy to form a trust network.Separately touch on anonymous networks. Their use is clearly visible at the provider level, therefore, TOR, for example, was vulnerable to timing-assault attacks, when a network of fake input and output relays whose addresses are circulating on the public network are used. By logging the start and end time of packet transmission on the network, deinonize the active user. Thus, to use the TOR block well, but for the sake of anonymity it does not. Networks that “parse” packets into parts (I2P, GNUtella, Freenet) have traffic shaping features detected at the DPI level, so it’s a big mistake to sit in them constantly from one MAC address. In providing anonymity with split-packet networks, an OS distribution such as Tails is good, which generates a new MAC address every time it starts.Separately it is necessary to talk about file-sharing in anonymous networks.
The material laid out through clients like Thaw, Robert, I2PSnark, etc. might seem completely anonymous (the address and the primary unload key are hidden), but in reality the shared Freenet node sets, torrents and links to them are literally crammed with script-traps. Windows users are unlucky – there are known compromising malware that lifts the TOR or Freenet relay on the target machine, after which something very unpleasant is accepted from the network (or imitated at the reception), and personal data goes to the mailbox of extortionists somewhere in North Africa . The means for such an attack can only be a specially configured virtual machine running on a Linux host with a gray MAC address.


text:
NEW YORK In the Buffalo area, CCC and CAC use the Bucket Brigade strategy to address toxic emissions and expose public health threats.
ENGLAND IMPACT is a group of residents living in the heavily-industrialized Teesside Valley of Northern England, working to reduce industrial pollution.
SPAIN/GIBRALTAR ESG has organized in cooperation with groups
in Spain to collectively address cross-border pollution from a number
of toxic hazards, including the CEPSA refinery.
SOUTHERN AFRICA In cooperation with community groups in
Southern Africa, groundWork uses the Bucket Brigade strategy to
reduce toxic threats and advance environmental justice.
KAZAKHSTAN/RUSSIA Crude Accountability is working with groups
of residents in Kazakhstan and Russia to use the Bucket Brigade
strategy to win corporate and government accountability.
THAILAND CAIN works with community groups throughout
the country to advocate for a national right-to-know policy and the
reduction of toxic pollution.
WESTERN AUSTRALIA Yarloop residents are using the Bucket
Brigade strategy to reduce pollution and clean-up toxic threats from
ALCOA's aluminum facility.
PHILIPPINES UFO-OD and FCHSEP are working for the full
relocation of the Pandacan Oil Depot in order to reduce toxic hazards
and the threat of catastrophic accidents.
VICTORIA AUSTRALIA The Geelong Community for Good Life has
established Australia's first Bucket Brigade to address toxic threats
from the Shell refinery.
SAN FRANCISCO BAY AREA Youth and Residents of Industrial Neighborhoods in West Oakland and West Berkeley are using 'particle buckets' to track pollution.
MEXICO APETAC is a group of farmers and campesinos
in Veracruz, using the Bucket Brigade strategy to address toxic
threats from refinery production and waste disposal practices.
COLORADO Residents are fighting the impacts of natural gas fracking and energy development through the use of Bucket Brigades
GEORGIA The Newtown Florists Club uses the Bucket
Brigade strategy to target toxic polluters in their area.
TEXAS CIDA (Port Arthur) and CFEJ (Corpus Christi)
combine the Bucket Brigade strategy with other community empowerment
methods to reduce toxic exposures from refineries.
FLORIDA CATE (Pensacola) and NCNWO (Ocala) are using
the Bucket Brigade strategy to identify toxic air pollution threats
and hold Florida officials accountable.
LOUSIANA LABB, in cooperation with SBCEQ, uses the
Bucket Brigade strategy to address toxic threats from the nearby
INDIA The India Community Environmental Monitoring
initiative seeks to involve villagers in the fight against pollution
by engaging them in environmental and health monitoring.
PENNSYLVANIA CRLTC and CWA are using the Bucket Brigade
strategy to address toxic threats posed by a Sunoco refinery.
KENTUCKY REACT is working to uphold protections in a
new air toxics regulation by using the Bucket Brigade to hold
NORTHEASTERN Toxics Action is working with local
communities to use the Bucket Brigade to target toxic polluters and
reduce their negative health impacts.
CURACAO HCF is working in
the Caribbean to protect human rights and public health from toxic
threats posed by refineries.
ONTARIO, CANADA Aamjiwnaang First Nation residents are using the Bucket Brigade to be their own environmental police.
IRELAND GCM supports Shell to Sea Camapign to move Shell's refinery offshore for safety reasons. A Human Rights investigation into police actions is essential.
ZAMBIA GCM works with DECOP to empower neighbors of Copper mines/smelters to monitor their environment and win justice!
KENYA RECONCILE and E-LAW are empowering communities near the Pan African Paper Mill to win environmental justice!
INDIANA The Calumet Bucket Brigade tracks pollution in the East Chicago area from BP refinery and the Confined Dredging Facility
SOUTH DAKOTA Global Community Monitor is working with residents to stop the proposed 400,000 barrel a day new refinery from being built in the rich farming zone of southeast South Dakota
PAPUA NEW GUINEA Oceans and Communities Project
works with coastal communities and environmental organizations to defend the oceans and the rights of coastal peoples from large-scale industrial threats, such as deep sea mining and industrial fishing.
DELAWARE Neighbors of Steel Mills and Port facilities are working to hold companies and Delaware agencies accountable for dust pollution and health impacts.
VIRGINIA Residents of Hopewell and the Virginia Sierra
Club are working to find out what's in the air and clean it up.
TENNESSEE United Mountain Defense works with coal impacted communities to protect
PRINCE GEORGE, B.C. People's Action Committee for Health Air (PACHA) uses a bucket to monitor emissions from pulp mills and a refinery.
ISRAEL The Kesem Bucket Brigade (Hebrew for "magic") empowers communities throughout Israel to take responsibility for their environment.
DETROIT Residents of Southwest Detroit started a Bucket Brigade to assist in their ongoing battle to keep new industry out of their already over polluted community.
WEST VIRGINIA Residents of Institute, West Virginia are taking air monitoring into their own hands.
NEW MEXICO Residents are using air sampling to fight against natural gas fracking in their backyards.
CENTRAL VALLEY Committee for a Better Arvin, and other air advocates have joined forces to reveal the air quality in this beautiful valley region.
ALBERTA Communities and First Nations are fighting back against Tar Sands oil development projects poisoning their environment.
ALASKA Communities in Alaska are working to address the health impacts of air pollution from coal export facilities.
IOWA Clean Air Muscatine (CLAM) and Iowa Physicians for Social Responsibility are working to improve air quality in the Muscatine area to enhance the community's health, economy and quality of life.
OHIO To raise awareness about British Petroleum-Husky billionaire expansion and support opposition to refining Canada’s Tar Sands in the United States.
ARKANSAS Faulkner County Citizens Advisory Group (FCCAG), and GCM joined forces to start a local “Bucket Brigade” which will monitor the air around fracking wells.

domain: geography


Ford aims to reorganize into two units that largely operate on their own.
On Wednesday, the automaker announced its plan to separate its operations along the line of its internal combustion and electric vehicle development, with the goal to bring in talent and keep teams working toward the unique needs for each market. Notably, this revelation comes a week after CEO Jim Farley participated in a Wolfe Research call, as reported by Reuters, during which he denied rumors Ford was moving in this direction.
Now, Ford made its official statement laying out not just that it will separate these entities, but exactly where the lines will be drawn. “Our legacy organization has been holding us back,” Farley said on a conference call. To that end, his aim, then, is to split the business in half, where the two units will operate independently but collaborate when needed. As part of the rollout of the “Ford+” plan announced last year, the internal combustion side of the company will be known as Ford Blue. The EV entity, for its part, will be known as Ford Model e. If you’re also counting the commercial Ford Pro operation, you’ll see three facets of the automaker’s business, with the specific aim of driving market growth and profitability in each.
Executive Chair Bill Ford said in an official statement, “We have an extraordinary opportunity to lead this thrilling new era of connected and electric vehicles, give our customers the very best of Ford, and help make a real difference for the health of the planet. As far as areas of collaboration are concerned, the teams will come together to create Ford’s “Blue Oval City” plant in Tennessee, as one example. Farley noted Ford Blue will handle manufacturing operations and body engineering, while Ford Model e will source electrical architectures, and work on the overall plant design.
Leadership structure will also split
With the change from a more monolithic arrangement, Ford’s planning to separate the leadership structures for each unit. In ostensibly making each side more agile in handling its own needs, the automaker says it can drive innovation, growth and “create value for Ford’s shareholders”.
Farley will serve as president of Ford Model e, in addition to his current capacity as President and CEO of Ford Motor Company as a whole. Kumar Galhotra will serve as president of Ford Blue. Doug Field, who came from Apple’s automotive team last year and previously served as Tesla’s senior vice president of engineering, will now head up Ford Model E’s product creation as the Chief EV and Digital Systems Officer.
Today’s move accelerates Ford’s financial plans, in which they aim to see an adjusted profit margin before interest and taxes of 10%. The automaker plans to build more than 2 million electric vehicles annually by 2026, with those models comprising half its global volume by 2030.


text:
Free downloads & resources | Hays Talent Solutions
HTSResources JSP Portlet
Canada Gender Diversity report 2017
How does Canada compare with the rest of the world on attitudes towards women in leadership?
DNA of an HRD
We provide aspiring HRDs in Australia and New Zealand with insight on how they can reach the top HR job, based on the experiences of current HRDs.
ANZ Gender Diversity report 2017
Organisations that both recognise and harness the different experiences and opinions of their workforce outperform those that are less diverse and inclusive.
ANZ Diversity & Inclusion report 2018/19
Regardless of background, everyone deserves to work in a safe, supportive and respectful environment.

domain: sociology


text:
24 July, 2018
DTZ Investors successfully acquires Richmond asset
DTZ Investors has successfully acquired 4-6 George Street and 3 Red Lion Street, Richmond for £11.4m, reflecting a 4.6% net initial yield.
The property is mixed use comprising retail at ground floor with office and residential accommodation across the upper parts situated in a strong trading location in Richmond. The retail units are occupied by Molton Brown, David Clulow, Gandys and Headmasters. The acquisition has enabled the Client to gain exposure to a strong Greater London suburb and supports a strategy of investing into multi-let assets in large urban environments.
Hampson Wall acted on behalf of DTZ Investors.
For further information, please contact Tom Royston.
30 March, 2023
Incredible news as DTZ Investors are shortlisted for Property Week’s 2023 Placemaking Award!
16 March, 2023
Mowgli Street Food Opens on Dukes Lane, Brighton
9 March, 2023
DTZ Investors invests £59m to acquire prime Purley Cross Retail Park, Croydon
23 February, 2023
Music artwork brand takes space at King Street

domain: economics


text:
Admiral Chester R. Bender became Commandant of the U.S. Coast Guard in 1970. He felt that the Coast Guard should create a distinctly different uniform from that of the Navy and solidify the fact that the Coast Guard was a separate organization. Admiral Bender also felt that the traditional bluejacket enlisted uniform was demeaning for older enlisted personnel and that it detracted from the authority of petty officers engaged in law enforcement duties. A board was established to consider the uniform change. Retaining the Navy uniform was not an option. The board proposed a uniform similar in style to the old Surfman’s uniform. The distinctive color was suggested by the Army’s Nattic Research Laboratory as it was different from any other military or government service. The board recommended an enlisted uniform similar to that proposed for officers.
The Commandant circulated a questionnaire and photographs of the newly designed uniform throughout the service. The reaction by the enlisted personnel was very favorable but the proposed uniform was not popular with the majority of the officers. This was especially true in the aviation ranks as it spelled the end to the distinctive aviation greens and the leather jackets.
The Coast Guard Blue uniform was approved by the Secretary of Transportation John A. Volpe in 1972. It was several years in getting to the field and would be lamented by some for a considerable time afterward. The uniform became known as “Bender Blues.”
In 1915 the Revenue Cutter Service and the Life-Saving Service combined to form the U.S. Coast Guard. The new service soon had its distinctive uniform characteristics.
By the 1920s major changes were seen in Coast Guard uniforms. First was the adoption of the double-breasted service coat similar to that still worn by the U.S. Navy. This was worn without shoulder straps, and rank designations were on the lower sleeve, with the familiar shield device above the rank stripes. Enlisted men, below petty officer, adopted the Navy-style white duck hat, though the traditional Donald Duck flat cap remained standard. The vessel name on the hat ribbon was to read, for example: U.S.S. Manning, C.G.
Coast Guard aviation came in to being in 1916. Aviators of this period flew and worked in their uniforms. The Navy had established a uniform for aviators that was “much more practical around the grease and dirt of flying machines.” The Marine Corps uniforms were adapted to aviation. In keeping with Marine Corps custom, brown shoes were worn. Thus aviators became known as “Brown Shoes” and the surface Navy as “Black Shoes.” The working dress for aviators, all ranks above petty officer, was forest-green gabardine or serge for winter and khaki-colored cotton for summer. The jacket had three buttons, a rolling collar with notch lapel, and four outside pockets (the lower to be of the bellows style). The pockets had flaps and the back had a bellows pleat from the shoulder to the sewn in waist belt. Green shoulder boards with black rank and shield devices were worn with the winter uniform. The khaki shirt had a soft collar worn with a black tie. The aviator badge was a winged, fouled anchor with shield, worn on the left breast. A folding-type flying cap was also authorized, edged in black and gold silk for commissioned and chief warrant officers. In 1941, Chief petty Officers designated as Naval Aviation Pilots were also authorized to wear the aviation uniform.
In 1941, for the first time, Coast Guard uniforms became officially a modification of Navy regulations. The garments themselves were the same as Naval uniforms and included the khaki undress combination with sewn in belt. Both services used the “combination cap”: the officer’s peaked headgear with interchangeable covers to match khaki, white or winter uniforms. Only the distinguishing corps devices, buttons, shoulder marks, etc., were distinctively Coast Guard. The officer’s cap device for the Coast Guard was the most obvious difference. It consisted of a large spread eagle with shield, with a single horizontal anchor held in the eagle’s talons. The Naval device had, and still has, a smaller eagle over crossed anchors. Also, the Naval eagle was silver; the Coast Guard’s, gold.
The Coast Guard uniform coat also continued to have the national shield placed above the sleeve rank stripes. Coast Guard gilt buttons centered their design on a perpendicular anchor, with a rope like inner-rim. The Naval button consisted of an eagle, facing Dexter over a horizontal anchor.
It should also be noted that the Coast Guard accompanied the Navy in the short-lived adoption of a grey undress uniform. This uniform, which was a dark steel grey, cut in the khaki single breasted pattern, was to be a cost-cutting replacement for both the khaki and double-breasted navy blue (black) uniforms. As with the other uniforms, it was complete with a grey cover for the combination cap. It was adopted in 1943 and phased out in 1947, when it became obvious that the Navy was not interested in abandoning the double-breasted uniform.
The interchangeability with Navy uniforms continued until after the transfer of the Coast Guard to the Department of Transportation and the subsequent adoption of today’s lighter blue, single-breasted uniform. The present enlisted uniform marked the first major change in enlisted men’s uniforms in over a century. Today, the only uniforms still identical to the navy’s are the officer’s summer white service and full dress combinations.

domain: design


text:
Margeaux Kennedy didn’t see much reason for hope of achieving her dream of raising a family with her Army captain husband after he suffered a paralyzing injury in uniform.
Their Army health care plan would not cover the full cost of the most effective treatment for them – in vitro fertilization. If she and Capt. Niall Kennedy failed to conceive while he was in uniform, the Department of Veterans Affairs would not pay for in vitro fertilization.
Those virtual dead ends were another setback for family members who gave up more than most for their country when an airborne training exercise left Capt. Kennedy paralyzed a year and a half ago.
“That has shocked me as one more sacrifice that we as a childless couple are expected to make,” Kennedy, 28, said.
The Tacoma couple spoke up Tuesday with other disabled veterans in support of an effort by Sen. Patty Murray, D-Wash., to compel the Department of Veterans Affairs to offer in vitro fertilization services for former service members and their spouses.
Murray said it’s time for the VA to offer those services because of the rising number of Iraq and Afghanistan war veterans who have wounds to their spines, genitals and pelvic areas that cause reproductive problems.
More than 1,800 service members have suffered wounds causing fertility complications since 2003, according to Defense Department data Murray obtained.
“We have a responsibility to give them back as much as we can,” she said at a Seattle news conference.
Murray, the chairwoman of the Senate Veterans Affairs Committee, submitted a bill in June to expand fertility services at the VA to include in vitro fertilization, care for spouses and benefits for surrogates. Rep. Rick Larsen, D-Everett, submitted a companion bill in the House.
Paralyzed male veterans might have fertility challenges for several reasons, such as erectile or ejaculatory complications.
Female veterans have different threats to their fertility, in addition to combat wounds. Fallopian tube infections, for example, could lower their chances of getting pregnant.
The lawmakers’ push to expand fertility services at home follows changes within the Defense Department that give service members more protection from buried mines in Afghanistan that can damage a soldier’s genitals.
Service members on foot patrols now wear layers of Kevlar – one an underwear-like linen that slows shrapnel and another a diaper-like shield – to protect their genitals.
Change is coming more slowly at home. The Defense Department’s health plans now offer some expanded fertility treatment plans. The Kennedys estimate that choice would still cost them $6,000 out of pocket.
The VA, likewise, has some fertility programs but does not pay for in vitro fertilization, the process of mixing sperm and an egg in a laboratory. That procedure can cost between $15,000 and $20,000.
Instead, the VA pays for counseling, testing and intrauterine insemination.
Dr. Lori Marshall of the Pacific Northwest Fertility Clinic characterized those options as less expensive but less effective than in vitro fertilization.
“The only option available to (veterans) is to undergo these unsuccessful treatments over and over again,” she said.
In vitro fertilization worked for two Washington veterans who suffered paralyzing injuries in past decades and joined the Kennedys in supporting Murray’s bill. One, Gary Pearson of Seattle, turned to in vitro with his wife 10 years after he suffered a paralyzing injury in the Coast Guard in 1973. He raised twin boys, finding ways to clean, change and corral them even though he has limited use of his hands.
Pearson inspired Sean and Sarah Halstead of Spokane to try in vitro when they met him at an athletic competition for disabled veterans. Suddenly, achieving a dream of raising a family that the Halsteads had put away after Sean suffered a paralyzing injury with the Air Force in 1998 felt possible.
Today, they have three children. Their in vitro treatments cost them more than $15,000.
“It took us five years to feel OK as a couple with a wheelchair, and then to have that hunger to have a family,” said Sarah Halstead, 41.
The Kennedys are much closer to the injury that set back their life plans.
Capt. Kennedy is assigned to the Warrior Transition Battalion at Joint Base Lewis-McChord. The West Point graduate and combat veteran was injured during an exercise in North Carolina with his unit at the time, the 82nd Airborne Division.
He and Margeaux are penciling out when they should start their family. They scaled back professional goals because of new medical demands. They don’t know when they would best be able to afford the fertilization treatment that could help them raise the family they want.
Capt. Kennedy said that cost should not be a decision weighing on soldiers like him who were hurt doing what their country asked of them.
“This is about restoring the wounded warriors to their capabilities prior to their injuries as best that we as a nation thankfully are able to,” he said.

domain: medical


text:
Goodreads helps you keep track of books you want to read.
Start by marking “Beyond 9 To 5” as Want to Read:
Beyond 9 To 5
by Sara Norgate
Addressing the psychological aspects of time, Sarah Norgate looks at differing attitudes and perceptions of time around the world, such as why some countries have a '24/7' culture, while other societies try to reinforce the benefits of doing things more slowly.
Unknown Binding, 182 pages
Published December 31st 2006 by Not Avail
To see what your friends thought of this book, please sign up.

domain: psychology


text:
Official Sakura Wars: So Long, My Love Discussion Forum
I'm posting because I never properly gave my thanks.
Thank you NISA, for bringing such an incredible game!
Believe in the Future, persist in the Present.
Everyone in NISA ever wrote: Rydux, is like, the best guy ever.
- Netherworld Duke
- Posts: 2251
- Joined: Mon Apr 04, 2011 4:24 pm
- Location: In your Hearts...
I preordered the LE because I love Sakura Wars, but once I got to the first big fight I put it down because I was bored.
- Posts: 29
- Joined: Sat Jan 14, 2012 7:37 am
- Location: TX
How much new content is there compared to Illustration and Material Collections 3-5? How is the DVD?
- Netherworld Baron
- Posts: 847
- Joined: Mon Dec 14, 2009 1:21 pm
- Location: Nice, Minnesota
There's quite a bit of new stuff, including some new character art for each character's pages (at least art I haven't seen before). The V cast only gets their usual character art you've seen a million times. It's a decent art book that I'm happy to have in my collection.
The DVD is kind of underwhelming. It features the opening videos from 1-5 as well as some of the more important cutscenes from early in the games. The big downside is the video quality. It just looked bad compared to how they look in the games (save for 1&2, which naturally look better than their Saturn counterparts). At least the DVD is region free. There's also an interview with Kohei Tanaka on there.
- Posts: 205
- Joined: Mon Dec 14, 2009 3:01 pm
- Location: Pennsylvania, USA
I applaud everybody who worked with the localization of Sakura Wars V: So Long, My Love. Thank you very much!!
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domain: hobby


C4.3 - Low Power Design for Wireless Instrumentation
- SENSOR+TEST Conferences 2011
2011-06-07 - 2011-06-09
- Proceedings SENSOR 2011
- C4 - Sensor Electronic I
- Y. Maret, R. Bloch - ABB Switzerland Ltd, Baden Dättwil (Switzerland), D. Schrag - Mettler Toledo, Nänikon (Switzerland)
- 439 - 444
An intrinsically safe and self-supplied wireless adapter has been developed for HART devices. The adapter works with a supply voltage down to 1.2V and a supply current as low as 3mA. To achieve this, analogue and digital low power design approaches, a new intrinsic safety concept, and a novel control scheme are used. The proposed adapter is connected serially to the 4...20mA loop and harvests energy thereof to supply itself. The voltage drop generated by the adapter should be minimised because the wiring is often close to the maximal allowed length. The voltage available to the field device is minimal at 20mA and maximal at 4mA. All in all, the maximum power that can be used by the adapter is just a few mW. On the one hand, this paper presents techniques to optimise the power consumption such as: efficient and adaptive low voltage and low power conversion scheme based on off-the-shelf components; leakageoptimised large capacitive banks (in our case, 6mF); iterative design methodology aiming at lowering the overall power consumption. On the other hand, we also present our innovative solution for low voltage intrinsic safety barriers. At -40°C, the latter achieves a voltage loss of about 200mV compared to the 800mV required for the conventional diode-based solution.