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As a small company owner you will certainly company register want to create a lawful entity structure to get limited responsibility security. A prominent way to obtain restricted liability security is to create a LLC to secure your individual assets from financial institutions, debtors, and legal insurance claims. Among the primary reasons for you to develop an LLC is the advantage of having actually restricted obligation security. Restricted obligation protection is paid for to all participants of an LLC An LLC needs to be run with a complete separation of personal as well as service assets. One benefit of forming an LLC is that of pass through taxes status, or income flowing through the entity to the participants or owners. In order to maintain the benefit of minimal responsibility security, the company needs to adhere to all neighborhood, federal, and state legislations. The company should also do whatever that is called for to maintain an excellent company condition, pay all required tax obligations, and file all essential documentation. company register
company register Prior to you choose if submitting an LLC is ideal for your specific circumstance, you will certainly should learn more about several of the advantages, risks, as well as requirements that will affect you and your organisation. Here are a few of the advantages of forming an LLC company register
Advantages of Developing an LLC. company register
Just 1 participant of a service is needed to develop LLC.
LLC could be strained much like sole-proprietorship, collaboration, or firm (Internal Revenue Service kind 8832).
LLC can have more than 75 members.
Nonresidents people could be participants of LLC.
Go through tax for LLC much like sole-proprietorship or collaboration. company register
A Company could be the owner of an LLC.
Should you Form an LLC to write off overhead?
When determining to develop a LLC you will should look at all the alternatives that are readily available to you. First is the understanding that all services, whether they are firms, LLCs, sole-proprietorships, or partnerships can subtract their overhead. You do not should form an entity to have the benefit of deducting your costs. Having the condition of LLC or Firm may limit your direct exposure to audit, however it does not provide even more tax obligation reductions as compared to a single proprietorship. For instance, a single proprietorship could deduct any kind of legit business expense; such as mobile phone, vehicle miles, gas utilized for organisation traveling, airplane price for organisation traveling, etc. Consult your Certified Public Accountant to verify that this is true for your details scenario.
company register With either a LLC or an S Company, all of the business revenues and also losses will pass-through to the owners of the business annually. When you file your personal tax obligations, your accounting professional must provide you with a K1 for your service as well as include the earnings or loss statement within your individual income tax return. This is various from that of a c corporation because a c company exists as a lawful as well as different entity from its shareholders. The policemans & supervisors are accountable for tax obligations, not the investors. The c-corporation is accountable for writing the government a look for all the profits made within the tax year. The investors would certainly consist of on their tax returns any kind of rewards or income received from business in the year, as well as not the particular earnings made by the organisation.
Demands for Forming L.L.C company register
. There are several needs for filing an LLC as well as some of them are:.
LLC must have at least 1 participant.
LLC has to maintain an operating contract. An operating arrangement is frequently taken into consideration a roadmap for your service. It will certainly give the participants, or proprietors, direction specificing how you can deal with certain situations for business.company register
Articles of Company need to be filed with your Assistant of States Corporation Bureau. The Majority Of Assistant of States website give comprehensive guidelines on ways to file, where to submit, just how much to pay, and the annual requirements if any. For example, the State of The golden state needs all LLCs to submit a yearly Statement of Details describing the participants of the entity. This form is additionally required for firms.
Appears quite very easy doesn’t it? Well setting up the LLC usually is simple, specifically if you are intending to run a single or two participants LLC. The more complicated your service strategy, the more complicated both the operating agreement and also articles will certainly end up being. If you are intending on establishing a business as an LLC with participants which you do unknown, you should think about seeking advice from an attorney to secure your civil liberties. There are lots of instances of company registercompanies that don’t do well, as well as examples of services that have monitoring concerns as well as varying point of views in between participants. Secure your passion by investing the added money and time as well as make sure that you have actually secured your properties. A lawyer will certainly be able to guide you and signal you to any type of pitfalls that may happen.
There are numerous service business offered and this may be an excellent route for you if you are planning on setting up a solitary member or multi participant LLC. Prior to you submit, do your homework as well as make sure that you can trust your partners and that you have the proper write-ups and also running arrangement in position.
How to Form an LLC and pay much less in tax obligations. company register
As pointed out earlier, you can create a LLC by self-filing your write-ups, pay a company, speak with an attorney, or even speak with your accountant. No matter which declaring method you like or even choose, you should think of your LLC from a tax obligation viewpoint. Once you have made a decision that an L.L.C. or company is ideal for you, the major determining aspect need to be to lower your overall tax obligations. Each state will certainly have various tax obligation requirements and tax rates so contact your accountant as well as ask which is best for you. Some posts or website will certainly assert that is far better compared to the other, yet its beyond the range of a post to earn this insurance claim.
Several States currently offer on-line filing techniques for beginning your LLC. Declaring online in numerous states is easy as well as takes just a couple of minutes. You will certainly need to have a significant charge card or debit card to complete the procedure of establishing your LLC. Once you put your order online, the state will certainly review it and generally respond within 1-5 business days.
Initially, you will need to look for name availability. This process is normally very easy as most states supply website to check for offered names. You can utilize the freely offered devices to look for readily available names within your state.
Next, you will certainly wish to adhere to state requirements that can be discovered on Assistant of State web sites. Check out the state internet site to find a sample and also make sure that you adhere to the article demands or your files will certainly be returned for improvement. In states like The golden state as well as New york city, returned records could lose important time. company register
Operating Arrangement for LLC.
You need to watch your operating contract as a roadmap for your LLC and also an overview of deal with the difficult questions. The objective of having a well-detailed operating contract is to define exactly how the participants and also even more notably the business must respond to particular circumstances. An operating contract is required for all LLCs regardless of state. An operating agreement adds less value for a 1 member LLC since there is no probability of disagreement in between the participants.company register Nonetheless, if you have 50 participants in an LLC, it will certainly be essential to plainly detail an operating agreement. A well created operating arrangement will certainly function as a guideline for fixing many tight spots. If your operating contract doesn’t specify exactly what to do in a certain situation you could want to call an unique conference of the members to change the operating contract.
What happens if it does not exercise? You can Liquify your LLC.
An LLC, like a firm, can exist in perpetuity, or otherwise have a finishing day. An LLC can likewise be setup with an end date for dissolution. company register If you wish to dissolve your LLC you could end up having your service examined by the Internal Revenue Service. It is a reality that many organisations obtain examined when they liquify, so decide to start and also close your company sensibly. Always consult your accounting professional before liquifying a service.
In some situations, liquifying an LLC can be rather easy to do, and it is finished in many states by filing an easy form alerting the state of the objective to liquify.
Is Creating an LLC right for you?
Developing an LLC is simple and while you could do it yourself, you might be much better off looking for specialist assistance when establishing your business. In some scenarios you will certainly need the assistance of an attorney, accounting professional or both. Ideally after reading this you have a better concept concerning the demands as well as a few of the potential pitfalls of setting up and running your own LLC. While this write-up is not meant to have all of the responses, it will hopefully provide you an excellent basis for moving forward with the formation of your brand-new LLC.
LLC represents a limited liability company. LLC’s operate similar method as a firm, in that it is a lawful entity that could conduct service under its very own name. Increasingly more business owners’ are choosing to form LLC’s every year yet why exactly are numerous company owner now doing this?
As the name limited liability recommends the reason a lot of entrepreneur are choosing to form an LLC is to decrease their personal liability. For instance if you continuously operate your organisation as a sole owner or collaboration you are personally in charge of any type of business financial obligations and for suit negotiation commitments brought versus your organisation. Basically virtually every little thing you own might possibly go to threat as well as be made use of to clear up service financial debts. When you set up an LLC you are in effect separating your organisation from yourself. By doing this you are aiding to safeguard assets such as your personal financial savings and also other property including your cars, checking account, home and so on
. By forming an LLC, preserving as well as operating it correctly, you along with other participants (proprietors of an llc are called members) entailed need to not be held directly accountable for points that may go wrong throughout the program of business or any of the financial debts that are experienced. This means that personal assets of the members are safeguarded and also will not be utilized as a means of settling company financial debts.
So just how exactly do you set about developing an LLC? Believe it or not if you intend to create an LLC you will certainly locate it to be a rather simple process and it could be just one of the best things that you ever before do for your service. In fact all you in fact have to do is the following making it lawful and a reality:.
First you will have to choose a name for your organisation. There are 2 essential variables when it involves doing this. The evident one is you should see to it the name you desire is offered as well as second of all you need to see to it that it follows your state’s restricted liability company laws such as finishing with LLC. Better, some words could be restricted by your state such as bank or insurance coverage.
Following you have to submit development files with the state. These are usually referred to as the short articles of company or a certification of development, There is a cost to submit the records with the state and could vary between $50 to $500. As soon as your LLC filing has actually been approved by the state you should then produce an LLC operating agreement. Within this agreement you need to set out the civil liberties as well as duties of each of the LLC members.
Last but not least a few states call for that you release notice that the LLC formation has actually been completed. Make certain to examine if this is needed by your state. When this is finished you after that simply need to acquire a Federal Tax ID Number (FEIN) along with any licenses as well as permits that may be required for your type of business.
Discover the fundamentals on the best ways to form a LLC.
LLC’s or a Restricted Obligation Company is a kind of entity that you have the ability to sign up in various states. You are able to register a LLC through the Secretary of States’ workplace in the state that you want to form an LLC within.
LLC’s are created for many different reasons and one major factor can be the tax obligation benefits that could be acquired. Taxes for Limited Liability Firms are done using something called go through taxes. This means that the income gained by the business in addition to tax obligations for business would certainly be reported by the members of the Limited Obligation Company, it would not be separate from the individual.
Like Corporations, LLC’s have the ability to provide liability security for your organisation. It offers defense by producing splitting up in between you as an individual and the business. As long as the LLC is set up properly, it will secure you from any liabilities or issues incurred by the business. company register
Advantages of Developing a LLC.
A benefit that Restricted Obligation Firms additionally offer is the liberty to run your organisation without the trouble of constant reporting. Unlike firms, LLC’s are not required to maintain a record of meeting minutes e.t.c. This makes it a great deal less complicated to run an LLC, particularly for new local business owner that will not have time to spend ensuring they did the right paper job.
Making use of a third party to register new LLC’s, could be beneficial also. Not just does it eliminate the concern of paper job, however it additionally provides you the assurance that the paperwork is done correctly, eliminating any kind of possibility of troubles in the future.
C-Corp: You are preparing to raise outside resources from a group of investors, believe your company will certainly expand to be an industry as well as possibly go public one day, or you ‘d choose to have all taxation took care of at the business level rather than passed thru to individual shareholders including yourself.
LLC: You anticipate your organisation to be smaller sized and not have as several investors, as well as to elevate little (if any type of) outdoors resources. You do not expect to go public however assume it is more likely you will intend to pay the profits made by the company out to investors often.
Still can not make a decision? We’ll specify each entity enter more detail which with any luck aids with your decision making.
LLC– Limited Obligation Company. These entities were produced to allow entrepreneur to set-up a lawful entity that gives them individual lawful as well as economic defenses (assuming you do not co-sign for the LLC’s responsibilities) while maintaining a tax reporting structure that permits the business owner to tape-record profits and losses on their personal taxes. Therefore, LLC’s are taken into consideration “Pass Thru” entities for tax obligation objectives, implying that the taxable earnings or losses for business are passed thru to the business proprietors, who videotape these as component of their personal tax filings. The LLC does not pay business taxes commercial and also does not build up losses for future tax obligation offsets. Every one of this is passed thru to owners.
The LLC framework is commonly best for smaller companies where there are a couple of proprietors who are actively associated with the business procedures (owners of an LLC are split into energetic as well as passive proprietors, and also passive proprietors obtain considerably less tax obligation benefits from an LLC framework. To be thought about “Energetic” you have to be fulfill the IRS’s interpretation of being meaningfully associated with the operations of the business). LLC’s in most states are restricted in regards to the variety of shareholders they can have, although this is changing as well as there are means around these limitations, however once more, LLCs are designed for smaller sized organisations so as you grow as well as your investor base grows, you may meet a few of these constraints.
LLC’s are also an excellent selection in scenarios where you anticipate the company with have substantial revenues and you intend to pay those bent on shareholders on a regular basis. Since they are “Pass Thru” entities, LLC’s are not tired for the revenues and also instead this is done at the private proprietor degree. For that reason, any cash from profits in the LLC has actually been paid for in regards to tax obligations currently by the proprietors, as well as can be dispersed to proprietors without any extra tax due. This is various from a C-Corporation that encounters what is called “Double Taxes” because the company pays tax obligations for its earnings, and afterwards investors pay taxes for any distributions (rewards) paid to them. It is essential to keep in mind that LLC’s do not have to distribute profits to investors. You can elect to maintain earnings in the company rather to reinvest in business (or just keep for a wet day). Each holders share of these earnings is tracked in their resources account (component of the equity piece of your balance sheet).
We do not have information to show it, but have learnt through some folks that they believe LLC’s obtain discounted values to some extent in an acquisition, specifically if the acquirer is a C-Corp (note: essentially every public company in the United States is a C-Corp). There are 2 probable disagreements for this sight. Initially, since LLCs are not strained, they are more likely to have some fashionable stuff going on when it comes to resources accounts, kept profits, etc. Since C-Corp money groups do not understand LLCs too, they can be not surprisingly cautious, which might affect the evaluation paid. The second factor is that it is perceived as being easier for a C-Corp to buy another C-Corp, whether it is the procedure of tackling exceptional supply alternatives, managing tax obligation issues for the stub year of the procurement or various other variables, there is most likely some practical disagreement right here. Once more, we do not have data to back this up, but it is worth stating as you consider the best framework for your organisation.
One final note on LLCs. If you have any kind of strategies to increase cash from institutional financiers, DO NOT form a LLC. There is an easy explanation for this. Most venture funds are prohibited from purchasing LLC’s because these entities can develop UBTI (unassociated service taxable income) for the venture fund, and also as a result for the funds restricted partners. The majority of venture fund limited companions are charitable entities, as well as one of the most convenient means to screw up this category is to receive UBTI. Consequently, endeavor fund papers most likely to great sizes to guarantee they will not be in a circumstance where they may tackle UBTI. Prior to you create a remark below, yes, you are correct, there are lots of instances of venture firms purchasing LLCs (delay, however you claimed …). NEVERTHELESS, in these situations, the funds in fact purchased something called a “blocker corp”, which is a C-Corp formed for the specific objective of buying a LLC. This “blocker corp” efficiently obstructs UBTI from entering into the fund, due to the fact that it is dealt with within the blocker corp’s C-Corp structure. So, yes, they TIN make a financial investment in an LLC, it is a pain in the ass for venture funds to do this and also they would greatly choose you have a C-Corp. We ‘d additionally suggest that going in to pitch an endeavor fund with a LLC structure will certainly reveal you as being rather naïve concerning corporations and venture funding, which could not be a significant knock, but is still a knock. Considered that, why offer a feasible factor for a prospective capitalist to look somewhere else?
C-Corporation. C-Corporations are just what we consider “normal” organisation entities due to the fact that these are the sorts of entities we see and also collaborate with everyday. C-Corps are taxed company entities, implying that annually they report their profits/losses and also pay tax obligations (state as well as federal) when they earn a profit, and record a tax obligation loss carryforward when they have a loss (these could normally be applied versus future year profits for tax obligation purposes). Investors in C-Corps have no tax implications from profits or losses as a result of having shares in the entity, and also would just need to pay tax obligations if they were to get a dividend repayment from the company or were to market their shares for a revenue. Additionally, the ‘Corporate Veil’ of C-Corps is really solid in legal situations, suggesting it is practically uncommon that an investor of a firm would certainly have any lawful liability for the actions of the business because of simply being an investor. While LLCs have comparable protections, they are much less tested in the courts as well as due to the fact that these entities are frequently pertaining to personal companies, it is in some cases feasible for plantiffs to “puncture the corporate veil”. There is a vast amount of legal precendent for C-Corporations, which is a crucial factor to consider, specifically as you business expands and the possibility of some jerk attempting to bilk money out of you for some fraudulent lawful claim rises (do you get the feeling we do not like trial lawyers?).
The primary downsides for a C-Corp is that they are rather much more pricey to keep from a legal as well as tax obligation filings viewpoint, and face “dual taxes” when distributing revenues to shareholders. This second piece is the most important, and also is finest discussed with a quick instance. Take a company that pays 25% in taxes on every dollar of earnings, with investors who each pay taxes at a 30% effective price. The company reports profits of $1,000 for the year, and pays $250 of that in taxes. The company decides to pay the remainder to investors, so pays $750 in returns. Investors report these rewards as well as revenue, as well as are taxed on them at the 30% rate (not at the lower Capital Gains tax rate), so of the $750 in returns paid, $225 mosts likely to pay tax obligations. So, with a C-Corp, of the $1,000 in revenues, $475, or 47.5% is paid in taxes. If the entity were a LLC, the business would pay no tax obligation on the $1,000 revenues. Instead, people would pay tax obligations on these revenues at their individual tax rate, so in this example, $300 would go to taxes, and also the various other $700 would be paid to investors. This is a 17.5% tax obligation hit for having a C-Corp framework, which allows (and also in our sight a ridiculous process, yet we doubt this gets transformed anytime soon, or ever).
Right here is the good news. If you are preparing to elevate equity capital or money from Angel investors, it is unlikely you will ever before pay returns anyways, so you need to not allow the dual taxation issue bother you way too much. Financiers anticipating making multiples on their initial financial investment are mosting likely to have a tough time earning an appropriate rate of return based upon reward repayments. While every liked financing structure we have actually ever before seen has rewards as component of the bargain, these are non-cumulative (or ought to be) and are truly just in place as a defense reaction for investors (to avoid usual owners from paying out every one of the resources in a business to themselves).
On equilibrium, we would recommend you select a C-Corp unless you are a small business or have a tiny group of proprietors. This is one to talk about with your co-founders and also lawful consultants, however if you would examine any one of packages in the fast summary over for C-Corp, we ‘d advise going that route.
Quick note: It is feasible to transform an entity from a LLC to a C-Corp. It could be a pain to do this, but it could be completed, so don’t worry if you are currently created as a LLC, you could change it later– we would certainly recommend you plan to do it along with an outdoors funding round as it is not an affordable process. Allowing potential capitalists recognize you are a LLC but strategy to transform with the financing could assist with the slight knock we assume you’ll get for being a LLC to begin with.
Second quick note: If you intend to self-fund the business for a couple of years prior to increasing outside resources and enjoy optimum tax planning (as well as have a great tax and also business attorney), think about structuring as an LLC in order to identify early year losses directly prior to you raise outdoors cash. Strategy to convert when your organisation begins to develop a revenue or when you raise outdoors funding (whichever comes first). This just functions if you are self funding with a purposeful amount of money, as well as will certainly need added work (as well as legal costs), so we doubt this is the ideal path for concerning 97% of the people reviewing this post, however we like tax optimization so figured we ‘d state it for the 3% of you around.
Appropriate factors to including as a C-Corp:.
Assists in outdoors investment – several capitalists could just buy C-corporations.
Helps with supply option plans, exchangeable notes, etc
. Possible customers might really feel that a company is a lot more considerable as well as more “real” compared to an LLC.
Much more administration adaptability.
Potentially extra business rules, like having a board.
If the plan is to mostly issue returns to stockholders.
Pertinent aspects to forming an LLC:.
Factors in support:.
If your goal is a ‘lifestyle organisation’.
Plan to pay out revenues to shareholders on normal basis.
Venture capitalists tend not to prefer to invest in LLCs.
May get somewhat reduced evaluations in purchases.
May obtain more expensive as well as complex as business grows.
Could be structured to appear like a corporation, however that adds added complexity and also price.
Appropriate aspects to making an S-Corp political election:. company register
Factors in favor:.
If your goal is a ‘way of life company’.
The company will certainly earn a profit right after the unification and will certainly disperse it to the investors.
Restriction on the number of shareholders (100 maximum).
Regulations on that your investors can be.
Typically not feasible for venture-backed companies.
Right here is the best ways to create an LLC:.
Select a Name for Your LLC.
Select a Registered Representative.
Have a Service Legal Representative Prepare Your Articles of Organization.
Have an Organisation Lawyer Draft Your LLC Operating Contract.
Get a Company Identification Number (EIN) from the IRS.
Open Up a Bank Account for the LLC.
Have Members Daft an Investment Representation Letter.
Prepare and also Submit Type LLC-12 Declaration of Information.
Pay the Annual Cost to the State Franchise Business Tax Obligation Board.
Figure Out the Tax Obligation Condition for the LLC.
Make an application for Any Type Of Needed Authorizations and Licenses.
To your 2nd inquiry, you are far better off hiring a lawyer to do it for you if there is greater than a single person (meaning you will certainly require an Operating Arrangement) or there is any kind of complexity.
I agree that perhaps the most important part is composing an excellent operating agreement, services like lawful zoom will certainly not supply you with a custom Operating Agreement as well as accountants do not actually like preparing governing files.
Every state calls for every LLC to have an operating arrangement as well as it is one of the most essential files you’ll ever before prepare for your LLC. company register
An operating agreement that is customized to your LLC ought to be prepared and submitted by your organisation legal representative so that it is exact and complete.


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Budget Cuts in High School Music Program
Budget cuts in public school music programs are widespread. But worse than that, there are public schools in every state that do not even have a music program. In many cases, budget cuts force schools to sacrifice their arts and music programs in favor of the science, technology, engineering, and math programs. Schools that still have music programs often struggle to find great music fundraising ideas to help the program thrive.
Exclusive Fundraising for Band Programs and Music Programs
Those schools who fight to keep their art and music programs have to offset budget cuts by turning to Federal grants, boosters, and fundraising. But Federal grants may be difficult to get so booster clubs and fundraisers become the principle means of support.
Music City Popcorn is proud to offer music and marching band fundraising programs that can produce a significant amount of support in a short time. Our product, delicious popcorn in six different flavors, is easy to sell and profits are extremely high. Therefore, you can reach higher monetary goals.
Why Is Fundraising Necessary
When state and local governments cannot collect enough taxes that are earmarked for funding a particular line item in their budgets, that specific line item gets cut. In most cases, the largest source of funding for public schools is property taxes. When people are not buying homes, or they are losing their homes, governments cut school funding. And usually it’s the art and music programs that feel the pinch first.
Once funds for public schools get cut, it’s difficult to get those funds reinstated. So, the choices are twofold:
- just give up on the arts
- raise your own funds to support the arts
We Are Here to Support Your Music Programs
At Music City Popcorn, we don’t think the first choice above is acceptable! We want to keep the music playing in schools across the country. We believe music education fosters creativity in young minds, and it should be available to all children. Please contact us for more music and band fundraising information.

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Read our Telegraph Travel expert guide to Bangkok, including the best places to stay, eat, drink as well as the top attractions to visit Thailand's capital is south- east Asia's most enigmatic city, a head-on clash between tradition and modernity.
Highlights of Thailand Tour: Bangkok, Ayutthaya, Kanchanaburi, Phuket & Koh 8 days in . Highlights of Southeast Asia: Thailand, Cambodia & Vietnam Tour.
Travel destinations asia thailand bangkok - - triFor a week, the capital turns into a battle zone for children and grown-ups alike, who roam the streets armed with water pistols, buckets of water and talcum powder, which is shot or hurled at all passers-by - and watch out, foreign visitors are favorite targets. Sample prices were for a specific travel date and specific departure airport, as indicated. Recently rocking to fame with the filming of the movie 'The Beach'.
The cultured landscape of Thailand and Cambodia are hidden within its jungles and urban streets and are yours to explore on this custom tailored tour through fabulous history and. More recently, Thong Lor, farther east along Sukhumvit, has become an "in" neighborhood. Get FREE email communications from Fodor's Travel, covering must-see travel destinations, expert trip planning advice, and travel inspiration to fuel your passion. You can find grandeur in the. Flight Beijing - Hong Kong. Patpong, the most famous of several red-light districts, is also. Flight Bali - Bangkok. Take the hassle out of your trip planning. Yet this country is far more than postcard perfect. Among the highlights of Tokyo not to be missed are: the Sony building in Ginza, the Imperial Palace, The Temples of Asakusa, Shinjuku Gyoen Park, Meiji Shrine, Korakuen Garden, sight of the sacred mountain of Fuji in early morning. Is tourism in Thailand becoming unsustainable? Choose your length of stay. Fodor's may use your email address to send you relevant information on site updates, account changes, and offers.
Thailand (Asia) Vacation Travel Video Guide
Travel destinations asia thailand bangkok - expedition
Luxury Thailand Honeymoon Review: Phuket Beaches, Elephant Experience, Boating... For an impression of the former, head to Rattanakosin District by the Chao Praya River, to visit the Royal Palace, Wat Phra Kaew and Wat Po, as well as Wat Arun across the water. Bangkok: After the deluge, back in the flow. At the northern tip of the Old City is Banglamphu, one of Bangkok's older residential neighborhoods. The Canals They don't call it "Venice of the East" for nothing. Combine this experience flying into Pattaya , a vibrant coastal city that offers an array of things to see and do.
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About this product
- DescriptionThis is an up-to-date history of the years 1471-1529. It examines the period in its own right, treating it neither as an epilogue to the Middle Ages r as a prelude to modern times. The book begins with a narrative of political events and the main developments in foreign affairs. The author stresses the extent to which dynastic and royal issues influenced both internal and external policy. The book then develops an analysis of the structure of political activity. Through chapters on the court, country and parliament, the author examines the ways in which royal power was reconstructed following the disasters of the mid-fifteenth century. He explains the need for kings to work in co-operation with men of independent means in the shires, and assesses the extent to which royal authority was vulnerable to adverse opinion. The final part of the book examines the ecomy and society of the period. It discusses, for instance, contemporary commonplaces about social rank, family, community and commonwealth. It also contains a new analysis of the changing role of London. The author ends with a reassessment of general ecomic development, again highlighting the problems of explaining the period simply in the context of transition from one distinct age to ather.
- Author BiographyRichard Britnell is Reader in History at the University of Durham, where he has taught since 1966. He has published widely, mostly on medieval economic and social history. His previous books include The Growth and Decline of Colchester, 1300-1525 (1986) and The Commercialisation of English Society, 1000-1500 (second edition, 1996).
- Author(s)Richard Britnell
- PublisherJohn Wiley and Sons Ltd
- Date of Publication12/07/1997
- SubjectRegional History
- Series TitleHistory of Medieval Britain
- Place of PublicationOxford
- Country of PublicationUnited Kingdom
- ImprintBlackwell Publishers
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- Weight572 g
- Width168 mm
- Height239 mm
- Spine24 mm
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File:Upgraded fuse box in old Soviet apartment house, built in 1958 ... File:Upgraded fuse box in old Soviet apartment house, built in 1958.JPG
Old Fuse Box For Homes ebook download
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In some older homes that have had an electrical service upgrade, a new circuit breaker panel has been installed as the main panel, but the old fuse-type main panel remains in service as a subpanel. Also, because the original fuse panel may be located out-of-sight, like behind the refrigerator in the kitchen, you may not even know about its. How to repair a fuse in a fuse box. Before you start, you should turn off all the electrical appliances and other electrical items in your home, including your lights and possibly even your boiler, as you have a blown fuse because you are either overloading your sockets, or. The old fuse box gets a new lease of life. Topics. Sections. Latest updates Tripping out Smart circuit-breakers for energy-efficient homes. The old fuse box gets a new lease of life Print.
Feb 03, 2011 · Change a Fuse in a Traditional Fuse Box. Our presenter locates a traditional fuse box where she rewires the blown fuse. In a traditional fuse box, each fuse is for a different electrical circuit. Apr 21, 2018 · Older homes can have more than one circuit breaker or fuse box. If shutting off power in your home, make sure you turn off the main power at each box. Keep a box of spare fuses next to your fuse box to make replacing them easier.. Costs of Changing from a Fuse Box to a Circuit Breaker Box - $1,500 - $2,000 Some older homes have a fused electrical service. While there are positive aspects of both, some homeowners may wish to update the fuse box to a modern circuit breaker..
Fuse Boxes vs. Circuit Breakers. Older homes and apartments often have one or more fuse boxes with anywhere from two to eight fuses. The fuse box is metal and may be located in a stairwell, closet, basement, or garage.. Older homes often do not have the number of electrical outlets we are currently accustomed to. This is a guide about adding more electrical outlets to an old fuse box. Ask a QuestionHere are the questions asked by community members. Read on to see the answers provided by the ThriftyFun. Circuit Breaker Panel Upgrade . Y our home has either a fuse box or a circuit breaker panel. It can be located inside or outside the building.This panel serves as a switch to turn off power to a circuit or to the entire home as well as a safety feature to guard against circuit overloads..
Re: Wiring and Fuse Box questions hire an inspector, better yet hire a licensed electrician to do an inspection and prepare a written report for you. make your purchase offer contingent on getting and approving this inspection report.. POST a QUESTION or READ FAQs about old house wiring, knob & tube, old fuse panels, old house wiring condition & safety InspectAPedia tolerates no conflicts of interest. We have no relationship with advertisers, products, or services discussed at this website..
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American bulldog/pitbull cross? | yahoo answers, American bulldog/pitbull cross? anyone try doing this cross before? if so, does anyone have any pics? we did this cross and im curious what to. The american bulldog pit bull terrier mix - dog breed info, Bullypit information and pictures. the bullypit is not a purebred dog. it is a cross between the pit bull terrier and the american bulldog.. Pit bull - wikipedia, the free encyclopedia, Pit bull is the common name for a type of dog. formal breeds often considered in north america to be of the pit bull type include the american pit bull terrier.
Pit bull / english bulldog mix – twinkie - mabbr, What they should have told me when i rescued my pit bull. they said, “he’s strong, about 67 pounds, and he’s a puller but with some training he’ll be great.”. Pitbull bulldog mix puppies – bully pit puppies | pupvana, Prospective dog owners often feel unsure about what to expect when they bring home a puppy of mixed heritage, especially pitbull bulldog mix puppies.. Old anglican bulldogge dog breed information and pictures, Old anglican bulldogge information and pictures. the old anglican bulldogge is not a purebred dog. it is a cross between the american pit bull terrier and the bulldog..

domain: pet


text:
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This beautiful polish Pottery Handmade 12 oz. Bubble Mug measures 4 1/2" x 3 1/2" and has been lovingly hand painted and imported the world famous Ceramika Artystyczna polish stoneware factory in , ! Each mug painted in springtime floral melodies and/or striking geometric s will bring a smile to your face, even on the rainiest of days!
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domain: design


Keep going. You can invent a storage system and call it a CPL toolbox kit.hey phil i have several cpl's. you have one also?
Never able to justify the cost of CPL.
The guys I've seen with them all had problems with condensation collecting, so I got disinterested very quick.
I'll see if I can grab a pic of the PROJECT somebody is building for his new toy welding trailer.
The thing is a lightweight monolithic structure getting fabbed up from the someday I'll use that pile.
The main sideboxes are recycled switchgear housings from a stadium lighting system that also frame the whole trailer.
It is being equipped with constantflow circulating air going through the sideboxes to eliminate condensation and annoy nesting wasps & hornets enough to move away, and about 12 LED illuminators to light the trailer up as well as the toolboxes.
This is definitely the ultimate attempt to minimize condensation.
Right now the lighting is on hold looking to find an infrared detector that will run on 12 volt DC.


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February PlaylistSaturday, March 01, 2014
February is over and finals are fast approaching. Here is a list of the songs I listened to for the month of hearts!
• She Looks So Perfect by 5SOS- I've been singing this song since last week (LSS alert oops) and watching the mv of this song made me love it more!
• Heartbreak Girl by 5SOS- Another song by the amazing 5SOS! I've also been listening to some covers they made.
• She's so Mean by Matchbox Twenty- I still can't get over the fact that Ina Ongsiako played my request. AAAAH so much feels ♡
• Let Her Go by Passenger- One of the tracks I listen to while doing my homeworks. A nice track for a calm and quiet night.
• All About You by Birdy- Birdy is an amazing singer. Her songs are perfect and I love listening to her whenever I have a chance.
• Skinny Love cover by Birdy- Probably my all time fave cover. This song is always included in whatever playlist I make (emo hits, senti songs and all HAHAHA)
• Give Me Love by Ed Sheeran- Perfect, enough said ♡
• Music of the Night by Ramin Karimloo/ Jonathan Roxmouth- Phantom of the Opera is my fave musical ever. I got the opportunity to watch this amazing musical (thanks Mom & Dad!) It's been a year since I watched it and the songs are still stuck in my head. The ending of the musical never fails to give me mixed emotions, I love how calm this song is. Perfect as a lullaby, senti song, sad song and all ♡
• You and I by One Direction- A (kinda) slow song by the amazing boy band from London. The first time I heard this song their voices gave me goosebumps, especially Harry's part during the chorus. I'd love to write a oneshot or short story about this song ♡
• Happily by One Direction- I love listening to the studio & album version. This is song is part of my happy playlist, the playlist I listen too whenever I need to cheer myself up.
• (One of Those) Crazy Girls by Paramore- The song reminds me a lot of our dance production during freshman year. This is one of my fave tracks from their self entitled album. ♡
• A Drop In The Ocean by Ron Pope and The District- I find the song a bit sad. I'd love to do a song analysis of this song sometime this summer. The song is amazing and sad at the same time.
• Ang Huling El Bimbo by THE Eraserheads- My fave song from the most amazing local band ever!! (Too bad they're already disbanded dayuuum) I don't listen to local bands/singers that much so... Hehehe.
• Two is Better than One by Boys Like Girls ft Taylor Swift- I learned to play the guitar when I was in 6th grade but due to being lazy I forgot how. This was one of the songs that I learned how to play.
• Enchanted by Taylor Swift- This song is amazing, no doubt about that.
• The Moment I Knew by Taylor Swift- I read about an article about this song saying that this song is for Jake G (I don't how to spell his name HAHAHA but I know how pronounce his name lol) Taylor invited him to attend her birthday but he didn't show up. Taylor was so sad about it she cried in her bathroom the whole night. Ever since I read that article the song made a lot more sense. (I found the article at radar.com hahaha)

domain: entertainment


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Just Say No to
Sec. 2 of HB 5329
The Bill that Bans Gifting Cannabis
Reasons to Rethink your Vote
Fining people for gifting cannabis will ultimately criminalize the poor and further hurt our communities.
There are flaws within our state’s medical program that create barriers to access for veterans and the gravely ill. Many of whom now rely upon the gifting community.
There are more effective and less harmful approaches to securing the revenue made off cannabis in Connecticut.
CT HOUSE DEMOCRATS
CT HOUSE REPUBLICANS

domain: law


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Fancy Ray McCloney said the race for governor in Minnesota is a joke.
A stand-up comedian, McCloney said he’s the most qualified person to run in a campaign that focuses solely on candidates with similar positions.
McCloney is not alone in his thinking. Beyond the three-way race between Democrat Hubert H. “Skip” Humphrey III, Republican Norm Coleman and Reform Party candidate Jesse Ventura, minor party candidates with big ideas and small budgets are trying to be heard above the din of politics as usual.
These candidates say they want to expose ideas that traditional politicians sweep under the rug. Concerned with overlooked groups and non-traditional ideals, these candidates want to be heard.
Speaking for people of color
McCloney devised his plan to run for governor on Independence Day. Talking with his friends and family about the election, McCloney said he realized there was no one in the gubernatorial race representing people of color.
“The major candidates weren’t talking about it,” he said.
McCloney performs stand-up comedy and hosts a cable-access talk show. Although he filled his campaign brochures with election jokes, he does have some serious objectives for the election.
McCloney’s campaign focuses on poverty and affordable housing.
He readily admits there are no easy answers to these large problems. But McCloney favors a plan which requires every new housing development to include low-cost units in exchange for landlord tax credits.
Although he approves of new programs which help welfare recipients re-enter the workforce, McCloney also emphasized the need for compassion for the poor.
The entertainment skills McCloney honed as a former lip-sync star and present-day comedian proved useful in campaigning. McCloney said he connects with voters by “hustling, getting out there and shaking hands, pressing flesh.”
McCloney also places education high atop his list of priorities. He advocates investing in schools — including the University — although he has no set budget ideas for the University at this time.
McCloney advocates diversity in academic environments. He favors affirmative action, but said he is against quotas.
“You shouldn’t have someone [admitted] because of color, but when you go into a school as an African-American and everyone is white, you feel disfranchised,” he said.
McCloney also wants children to know their choices for the future.
“Why are kids drug dealers? Because they don’t know their options,” he said.
McCloney said he would like the state to videotape professionals in their jobs and broadcast the programs on television like infomercials.
The gubernatorial candidate chose his mother, Toni McCloney, as his running mate. He praised his mother for her “effervescence and personality.”
“If I’m going to take pictures, I want someone as pretty as I am,” McCloney said with a grin.
A vote for liberty
Frank Germann was drafted into this election.
“My fellow Libertarians dragged me, yelling and screaming into this role,” he said.
Ironically, Libertarians like Germann don’t believe in the military draft, even in times of war.
Despite Germann’s initial reluctance, he said he now sees the election as an opportunity to publicize his party’s beliefs.
The Libertarian Party advocates limited government, fewer taxes, less government spending and more personal freedom.
“Working for the government for 31 years, I developed a healthy disappreciation for the mischief and wasted spending that government can be responsible for,” Germann said.
Now retired, Germann worked for the Federal Aviation Administration for 21 years, as well as other government jobs.
Germann said the public school system in this state represents one aspect of the problems with government. He and running mate Michael C. Strand said they believe education and the state should be separated at all levels.
Although Germann received state help to attend college and earn a civil engineering degree at the University in 1968, he said he now firmly believes all tuition assistance should come from private sources.
Germann, who sent his eight children to private school until they were in eighth grade, said politics play too large a role public education.
He opposes voucher systems and instead favors tax credits to avoid charging citizens without school-age children for education.
Germann’s party platform also calls for the legalization of all drugs and the right to conceal and carry weapons.
Germann, a Libertarian for 22 years, pointed to the 19th century as an ideal time in American history. He said with reduced government, the country could return to a time with private banking, lower taxes and free trade.
“Government needs to get off your back and out of your pocketbook,” he said.
A socialist view
Tom Fiske is a familiar sight to many University students, seated at a table on 15th Street and University Avenue.
Fiske and other members of the Socialist Workers Party set up a table full of party literature at the busy Dinkytown intersection to educate students about the socialist ideology.
Fiske and running mate John Hawkins said they believe working people need to take political power to create social and economic justice.
“There is a big social crisis developing in the world,” Fiske said. “Working people should defend themselves.”
He cited the lack of funding for higher education as a symptom of the capitalist system. He favors vast increases in higher education budgets.
Those in power want to keep the working class uneducated, Fiske said.
“The wealthy don’t want to fund higher learning,” he explained. “You don’t need higher education to drive a truck, or work a keyboard.”
Fiske attended Berkeley in the tumultuous Vietnam War era and participated in war protests. He said he sees a marked change in today’s University students as a result of modern world conditions.
“There is less political activity, but that’s because the big fights haven’t broken out yet. This fight is imminent,” he said.
Fiske advocates a shorter work week with no increase in pay, as well as a sliding scale of hours and wages.
Fiske pointed to the Cuban government as an example of a successful revolution by workers. Cuba is the most advanced political system that has broken from capitalism, he said.
“They’re fighting to build a society built on solidarity,” Fiske said.
Fiske wants the United States to end its embargo and travel ban of Cuba. He added that despite some economic troubles, working people in Cuba should serve as an example of what a socialist revolution can accomplish.

domain: sociology


State corrections secretary Gary D. Maynard ordered polygraph tests Friday of top administrators and "integrity reviews" of every employee at the Baltimore City Detention Center in an effort to root out corruption at the jail.
Maynard has moved his office to the facility from Towson to oversee a review of leadership, staff and operations amid allegations that the Black Guerrilla Family gang developed broad power inside the jail, a spokesman said.
More than two dozen inmates and correctional officers in the city jail are charged in a scheme that officials say involved the smuggling of drugs and other contraband, including cellphones, into the facility.
"Secretary Maynard packed up his stuff and moved on down," said Rick Binetti, the spokesman. "He'll be down there for the foreseeable future, overseeing all of this."
A federal indictment unsealed this week said that correctional officers assisted gang members in running the enterprise and that four of the officers became pregnant after having sex with Tavon White, the gang's leader at the jail. According to the indictment, White claimed in wiretapped phone conversations captured by federal investigators to wield substantial control in the jail.
The indictment raised widespread concern among state legislators and prompted them to call a special committee hearing for next month. Maynard has said the scandal is "totally on me" as head of the department and has promised reforms.
Gov. Martin O'Malley, who is in the Middle East on a trade mission, said Maynard has his "full confidence and support."
O'Malley added, "I want to emphasize that these 13 indicted officers do not represent the majority of the BCDC staff who do their difficult jobs every day with integrity. These types of insidious gang issues cannot and will not be tolerated."
White allegedly had informal agreements with jail officials who asked him to maintain order in exchange for their turning "a blind eye" to some of his activities, an affidavit in the case said. Those officials were not identified in court documents.
Del. Curt Anderson, chairman of Baltimore's House delegation, said he appreciates the steps that Maynard is taking, but he isn't convinced that enough is being done to find corrupt officers.
"Obviously, the attention that the secretary is going to pay to the detention facility is admirable, but there are dozens of facilities around the state," Anderson said.
Some of them, including the Maryland Reception, Diagnostic and Classification Center and the Baltimore City Correctional Center, are adjacent to the detention center, he said.
"You want to figure out if it has leaked out," he said of the corruption. "I don't think you can presume that a problem that exists in one does not exist in another ... especially given the proximity."
Under Maynard's review, jail security protocols — including at all entrances and exits — will be re-evaluated. And the jail's inmate population will be scrutinized to identify inmates who represent specific threats or have been in the facility for an extended period of time.
"If you're there for a year, two, three years, you probably amass some power," Binetti said.
Binetti said the jail's administrator and two deputy administrators have agreed to take polygraph tests conducted by the department's internal affairs unit and Maryland State Police investigators. The tests will begin Sunday.
All employees at the prison could be subject to polygraph tests, though it has not been determined who else would receive one, Binetti said. Members of the jail's security team are on a short list of possible candidates, he said. Maynard will not be subjected to a polygraph test, Binetti said.
In addition, department officials and internal affairs will conduct what Binetti called "integrity reviews" of every employee.
Maynard said he'll consider extending the interviews and polygraphs to other state-run facilities. Not only can the polygraphs identify problem employees, but they can clear the honest workers, too, he said.
"I think we're on to something here," he said. "It's really the right thing to do."
Binetti said that based on the Correctional Officer Bill of Rights passed in Annapolis in 2010, non-management employees can have a union representative present if they are interviewed by officials during the review process but cannot have one present during a polygraph test.
The federal Employee Polygraph Protection Act of 1988, which prevents private employers from administering polygraph tests to employees, does not apply to public employees, according to the U.S. Department of Labor. Other public safety agencies also use polygraph tests; Baltimore's Police Department uses them to screen applicants.
Any information obtained through polygraphs or other reviews could be used in disciplinary actions, Binetti said.
Maryland U.S. Attorney Rod Rosenstein said if the polygraphs turn up more admissible evidence of wrongdoing, he would consider prosecution. But he said criminal prosecution is a powerful tool, like a hammer, and "you don't want to use a hammer in every case."
Archer Blackwell, a representative of AFSCME Council 67, which serves officers at the detention center, said polygraph tests and integrity reviews are "probably a good idea" for supervisors at the jail.
But he said officials should "walk very softly" when confronting corrections officers and other clerical and support staff not implicated in the federal indictment.
"Some of the other employees who know they weren't involved, you don't want them to get offended and feel like you're just coming after everyone," Blackwell said. "They need to be handled in such a way that it [isn't] being projected that everyone is corrupt."
Many employees at the jail are happy the corruption has been uncovered, Blackwell said, but some feel supervisors had ignored their concerns about colleagues' conduct. The spotlight on the detention center has been hard on them, he said.
"Everybody just feels like they're just being stepped on, and that is something that shouldn't happen," Blackwell said. "They need a morale-builder."
Maryland Attorney General Douglas F. Gansler, whose office provides legal counsel to the corrections department, said the corruption "clearly should be taken seriously." He said the administrative steps being taken by Maynard to discover how it occurred are appropriate.
"The allegations are almost surreal," he said Friday. "The notion that four different correctional officers can get pregnant from one prisoner? Most people would think that could never happen."
Gansler said he is confident that federal prosecutors will pursue the case successfully, but state leaders must also determine how to prevent something similar from happening again.
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"It seems like people are taking it all seriously, and certainly the attorney general's office is," Gansler said.
White was moved out of the detention center just before the indictment was unsealed, Binetti said, but the department would not release his location for security reasons.
Four other inmates with Black Guerrilla Family ties have been moved since. More than two dozen have been transferred out of the jail in the past three months, Binetti said.
Maynard is moving to the jail from his office at the Department of Public Safety and Correctional Services in Towson.
Baltimore Sun reporter Pamela Wood contributed to this article.


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Posted by: Michael Nardini, VP of Customer Satisfaction
The latest biweekly M.O.M. update is now available for download. M.O.M. V8 Users: This biweekly update (April 3,2012) includes the quarterly dot release V8.01. The update includes a number of enhancements to M.O.M.’s Amazon integration including improved categories and enhanced overall Amazon FBA support as well as all the biweekly updates from the past 6 months.
The latest M.O.M. V8.01 enhancements to the Amazon integration features expanded category management using Amazon’s Browse Tree Guide. This provides the ability to group products into the most accurate categories. We have added an import and export function for product descriptions and categories so you can mass update your Amazon items to increase your visibility on the Amazon Marketplace. The update includes increased support for FBA, products. For a full detail of the fixes included in the update please log into Dydacomp Support Online.
There a few steps M.O.M. v8 users must take before updating your system or you will receive an error. with the Amazon Category Enhancement, users must download the Amazon Browse Tree Guide file from the Dydacomp Support site under Misc. Utilities. Also, Version 8.01 introduces new fields and tables to the existing database structure. To avoid issues when implementing this update, please follow the below guidelines relating to your version of M.O.M.:
Standard (VFP) – have all users log out of MOM and one user with the latest program update log in.
Premium (SQL) – have a user with administrative access (SQL Server ‘dbo’ rights) log into MOM. Users with this type of access will be prompted ‘Do you want to check for new objects of MOM 801 Build’. Select ‘Yes’ at this prompt (This only needs to be done once).
Within this update, we have made some minor enhancements and a number of fixes for supported M.O.M. users to help improve to help improve M.O.M.’s inventory management, order management, order fulfillment and order processing capabilities.
This week’s executable for M.O.M. v7(dated 04.03.12) includes:
- Corrected shipping confirmation notices to ensure they are sent when the restrictions are set to none.
- Solved issue that resulted in credit cards numbers becoming temporarily unhidden when working on the credit card batch.
- Resolved issues with ACVM to ensure zip codes are accurately verified.
If you have any questions or have trouble updating, Dydacomp Support is available Monday-Thursday 9am to 6:45pm EST and Fri 9am to 4:45pm EST by calling 973-237-0300. You can also contact Support via the online ticketing system by clicking here.
Please back up your M.O.M. system before updating your M.O.M. system to the latest update.


Mayor César Acuña Peralta of Trujillo has asked IBM to help strengthen the municipality's technical and strategic service capacities with regard to citizen safety and security. Lacking strong policies at the national level, the municipality seeks to tackle the problems of petty and organized crime at the local level through proactive tracking and deterrence. Its goal is to develop effective anti-crime strategies in partnership with the National Police, public agencies at the district and provincial level, and civil society that build on the investments the city has already made in local security staff, stations and equipment. The Smarter Cities Challenge team analyzed the existing public safety situation, systems and processes in order to provide recommendations on how the local government can improve citizen safety and security.
César Acuña Peralta
Dr. Chandrasekhar (Spike) Narayan
- Director of Science and Technology IBM
- Director of Investor Relations IBM
- Director of Communications IBM
- Director of Strategic Outsourcing Delivery IBM
- Director of Public Safety and Physical Security Solutions IBM


text:
STRATFORD Athletic Club runners produced some outstanding performances at this year’s Virgin Money London Marathon.
First home for the club in a stunning time of 2:53.10 was Tim Hutchinson. Tim’s time meant he finished in the top three per cent of the 39,349 finishers in 1,059th place overall and 90th in his age group.
This time beat his previous PB by almost two minutes, achieved at London in 2015, and was more than five minutes quicker than last year.
Tim, who ran the first half with ex-Stratford member Rob Ford, said all was going well up to mile 20 when it started to get pretty warm, making it much harder work.
His feet hurt pretty much for the whole of the second half, which did not help. He was thrilled with his two-minute PB and is already looking forward to next year, when he will maybe attempt a sub-2:50.
Next to finish for the club was Sarah Wheeler, who had an equally sensational race. Her time of 3:10.41 meant she finished in 3,120th place overall but, more remarkably, was just outside the top one per cent of female finishers, finishing 189th out of 17,959 ladies.
Sarah, who was 30th in her age category, said: “London continues to be the most amazing event. I wish the last three miles had been less painful so I could have enjoyed it more. Great support from the crowds and all the other club members who all did brilliantly.”
A mere 13 seconds separated the next couple of Stratford finishers, both finishing comfortably within the top ten per cent.
First of these was Wayne Vickers in a time of 3:13.16. Wayne had commented before the race he would have liked to finish in 3:05/3:10 but he thought he was 3-4 weeks away from that time.
Still, finishing just outside the top eight per cent was a fabulous performance – a phrase which perfectly describes Graham Black’s race.
Graham was competing barely a week after finishing the Marathon Des Sables, described as the toughest foot race on earth which consists of the equivalent of six marathons in five days in the Sahara Desert.
There is no way Graham should have competed in the London Marathon, let alone run a time of 3:13.29, finishing in 3,260th place.
The Tuesday before the race he had said he felt great and would maybe target 3:05. After a run on the Welcombe Hills the following day, he said his legs felt like lead and that 4:05 was a more realistic time!
The fact he ran a time just four minutes outside his PB was a heck of an achievement.
Andy Cox has improved considerably over his three London appearances. In 2015, he ran a time of 4:00.35, last year it was down to 3:31 and his time this year was 3:16.5, finishing inside the top ten per cent in a position of 3,745th.
He has shown a huge 43-minute improvement over that period of time.
Next was Mr Consistency himself – Malcolm Bowyer – competing in his 22nd London Marathon. His time of 3:18.03 was a mere 19 minutes slower than when he ran the race 14 years ago.
He felt he was on for a time of 3:12 until the last couple of miles when he ran out of puff! Malcolm was 123rd in his age category.
Waleed Agabani’s time of 3:22.47 was nine minutes quicker than his time last year. Anthony Howell, like Graham, really should not have been lining up to start this race, having run his first marathon in Manchester just three weeks previously.
In Manchester, he ran a time of 3:44 and was able to knock a huge 15 minutes off this time, completing the course in 3:29.45.
Henry Morrison (3:32.23 – 5,751st) has not been running as much as he used to in the last few years, life having got in the way of running. However, he should me very pleased indeed with his time.
Emily Adams (3:38.23 – 7,885th) was the third of the Stratford contingent attempting the race shortly after completing another marathon.
Emily, like Anthony, had competed in the Manchester Marathon and certainly had no right to be finishing within the top 20 per cent, within the top eight per cent of lady finishers and a hugely impressive 263rd in her age category.
Her time was less than four minutes slower than her Manchester time, which itself was a ten-minute PB. She said that even after 16 miles she was really struggling but the thought of seeing family members at mile 20 drove her on and after that it was a case of mental strength as much as physical strength that spurred her on.
Phil Groom (4:03.08 – 14,055th) will have been slightly disappointed to have missed out on a sub-four-hour time but, in such warm conditions, he should be pleased with his race.
The race was won by Daniel Wanjiru in a time of 2:05.48. The first lady to finish, in 20th place, was Mary Keitany in 2:17.01.
Her time was the second fastest ever by a woman, beaten only by Paula Radcliffe’s world record time of 2:15.25 set at London in 2003.
JUST to compete in the Boston Marathon is a feat in itself as you have to achieve a qualifying time to be allowed to enter.
SAC was represented at this race by Pete Evans, whose training had been severely disrupted by illness, whilst the fact he had spent the previous day sightseeing with his family was not the ideal preparation for such a gruelling challenge.
This being the case, he decided to just enjoy the race and the fabulous atmosphere as opposed to going flat out. However, his time of 3:39.21 was one most people could only dream of achieving.
THE OFFA’S ‘ORROR is a 20k multi-terrain race in the Wye Valley.
This challenging race, run mainly on footpaths and forest trails, starts from Mackenzie Hall in Brockweir and almost immediately runners face a steady climb, going along forest tracks that lead to Offa’s Dyke.
After four miles, runners then head uphill to the old oak woods of the Hudnalls Common, before a well earned descent down towards the River Wye at Bigsweir.
From there the race is flat, following the river towards Tintern via Brockweir and the old railway bridge before finishing at the Anchor Inn.
It is no surprise two of Stratford’s toughest runners competed. Rob Minton’s magnificent time of 1:32.38 ensured he finished in a superb fourth place, just 28 seconds off third place. He also finished second in his age group.
Sarah Bland finished in a hugely impressive time of 2:01.43 in 108th place and third in her age group, a mere 17 seconds off second place.
Some 208 runners finished the race, which was won by Henry Kingston, in a time of 1:25.29. First lady finisher, in 14th place, was Faye Johnson 1:37.42.

domain: sports


text:
The amended Double Tax treaty between Cyprus and India is coming into effect on 1 April 2017.
The amended treaty allows for a source based taxation of gains derived from the alienation of shares. As a result, gains derived by a Cyprus tax resident company from the disposal of shares held in an Indian tax resident company may be taxed in India.
The amended treaty includes grandfathering provisions based on which gains from the alienation of shares will be taxable only in the State where alienator is a tax resident, provided that the investment in such shares was concluded prior to 1st April 2017. In this respect, any gains derived by a Cyprus tax resident company, at any future date, from the disposal of shares held in an Indian tax resident company, will continue to be taxable only in Cyprus, provided that such shares were acquired prior to 1st April 2017.
Cyprus retrospectively removed from the Indian list of "Notified Jurisdictions"
Based on an announcement of the Indian Ministry of Finance dated 16th December 2016, Cyprus has been retrospectively removed from the list of" Notified Jurisdictions" with effect as from 1st November 2013.
The following withholding tax rates will continue to apply

domain: finance