On the other hand, we have Burnley who are currently eight on the table with nine points from six games.
01st October 2017 at 18:45 (IST).
Everton played in the Europa League in their mid-week fixture against Apollon Limassol and was able to manage a draw out of it. Wayne Rooney and Nikola Vlasic were the scorers for Everton. Niasse could make his third start after his match-winning performance against Bournemouth.
Rooney is fit to play but Keane and Jagielka are doubtful. Everton have lost just one game at home against Burnley out of 14 they have played against them, winning 10. Niasse two goals in the game against Bournemouth was his first in the Premier League for Everton since joining them in 2016. Everton have won 11 of their last 13 league home games.
Burnley played out a goalless draw against the newly promoted side Huddersfield Town in their previous fixture in the league. Burnley have no fresh injuries, Nakhi Wells and Jon Walters remains out. Burnley have kept just one clean sheet in their last 32 fixtures between the clubs.
If they win today, they will have 12 points on the table, their best tally after seven games in the Premier League ever. They have gone four premier league games without defeat for the first time since December 2014.
Both teams will go for the point and Everton are in dire need of three.
Stay tuned to TheReporterTimes for Everton vs Burnley Live Streaming updates.


Global Sisters Report presents a special series on mining and extractive industries and the women religious who work to limit the damage and impact on people and the environment, through advocacy, action and policy. Pope Francis last year called for the entire mining sector to undergo "a radical paradigm change." Sisters are on the front lines to help effect that change.
Bishop John Yaw Afoakwah is furious. In his celebratory white cassock, he picks his way carefully through shoulder-high mounds of dirt and deep puddles to approach the man with a gun sitting in front of the bulldozer. Two Chinese engineers catch sight of a reporter with a camera, accompanying the bishop, and dash into the bush.
One might expect that Ghana's illegal gold mining would be carried out hidden from public view, surreptitiously, quietly.
But behind the local Catholic clinic, in this village of a few hundred farmers, is an enormous illegal gold mine out in the open. The bishop had planned to build a nursing hospital at this site. But now the area is filled with the detritus of gold mining: destroyed agricultural land and, even more dangerous, improperly disposed cyanide and mercury that cause myriad health problems.


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text:
#ifndef COIN_SOIMAGE_H
#define COIN_SOIMAGE_H

#include <Inventor/nodes/SoSubNode.h>
#include <Inventor/nodes/SoShape.h>
#include <Inventor/fields/SoSFInt32.h>
#include <Inventor/fields/SoSFEnum.h>
#include <Inventor/fields/SoSFImage.h>
#include <Inventor/fields/SoSFString.h>

class SoSensor;
class SoFieldSensor;
class SbImage;

class COIN_DLL_API SoImage : public SoShape {
  typedef SoShape inherited;

  SO_NODE_HEADER(SoImage);

public:
  static void initClass(void);
  SoImage(void);

  enum VertAlignment {
    BOTTOM,
    HALF,
    TOP
  };

  enum HorAlignment {
    LEFT,
    CENTER,
    RIGHT
  };

  SoSFInt32 width;
  SoSFInt32 height;
  SoSFEnum vertAlignment;
  SoSFEnum horAlignment;
  SoSFImage image;
  SoSFString filename;

  virtual void GLRender(SoGLRenderAction * action);
  virtual void rayPick(SoRayPickAction * action);
  virtual void getPrimitiveCount(SoGetPrimitiveCountAction * action);

protected:
  virtual ~SoImage();

  virtual void generatePrimitives(SoAction * action);
  virtual void computeBBox(SoAction * action, SbBox3f & box, SbVec3f & center);

  virtual SbBool readInstance(SoInput * in, unsigned short flags);
  virtual void notify(SoNotList * list);
  int getReadStatus(void);
  void setReadStatus(SbBool flag);

private:
  SbVec2s getSize(void) const;
  static SbVec3f getNilpoint(SoState *state);
  void getQuad(SoState *state, SbVec3f &v0, SbVec3f &v1,
               SbVec3f &v2, SbVec3f &v3);

  const unsigned char * getImage(SbVec2s & size, int & nc);
  SbBool loadFilename(void);
  SbBool readstatus;
  SbImage * resizedimage;
  SbBool resizedimagevalid;
  class SoFieldSensor * filenamesensor;
  SbBool transparency;
  SbBool testtransparency;
  void testTransparency(void);
  static void filenameSensorCB(void *, SoSensor *);
};

#endif // !COIN_SOIMAGE_H

redpajama_set_name: RedPajamaGithub


A golden age for (computational) spectroscopy.
I mentioned in my last post an unjustly neglected paper from that golden age of 1951-1953 by Kirkwood and co. They had shown that Fischer's famous guess for the absolute configurations of organic chiral molecules was correct. The two molecules used to infer this are shown below.
A golden age for (computational) spectroscopy. is licensed by Henry Rzepa under a Creative Commons Attribution-Noncommercial-Share Alike 3.0 United States License.


text:
Before the 1970's 2017 Archive: (December) (October) (September) (August) (July) (June) (April) (March) (February) (January)
Subject: When did the wild west start and end?
Written By: Mr Steamer on 04/03/17 at 7:23 pm
When in your opinion did the wild west span from?
I would say it began sometime in the summer of 1865 just after the Civil War ended, as many former confederate soldiers began to migrate west to start a new life.
As to when it ended, I would say at some point between the 1890 Census and the American entry into World War I in 1917.
Subject: Re: When did the wild west start and end?
Written By: #Infinity on 04/04/17 at 9:02 am
I'm not entirely sure when it ended per se, but I would actually mark the beginning of the wild west as 1849, since that's when you had the California Gold Rush, a game changer that attracted all sorts of people to the west for purely monetary purposes.
Written By: Mr Steamer on 04/04/17 at 11:15 am
The main reason people went to the west in 1849 was to get the gold, most travelers then settled in San Francisco.
Written By: 80sfan on 04/04/17 at 11:30 am
For me, at the latest 1919/1920. At the earliest 1908.
https://i.ytimg.com/vi/3h_v_pAWQkY/hqdefault.jpg
Written By: 1999 Baby, 2000s Kid on 04/04/17 at 3:28 pm
Began in the 1840s, was basically over by the end of the 1900s decade, and completely over by 1920.
Written By: Baltimoreian on 04/04/17 at 4:46 pm
It started with the California Gold Rush, and ended around the very early 20th century.
What happened after that? ???
Written By: 1999 Baby, 2000s Kid on 04/05/17 at 12:11 pm
A lot of things including The Roaring Twenties! :D
Written By: AL-B Mk. III on 04/05/17 at 1:38 pm
It was probably the rise of the automobile, more than anything, that signified the end of the Wild West.
The Wild Bunch (1969) explores this theme and era. It's about a gang of aging outlaws who, in 1913, want to pull off one last heist. (The movie was also notorious for its graphic violence.)
Then you had prohibition.
Written By: d90 on 04/18/17 at 12:00 pm
It started after the Mexican War ended in 1848 and ended in the 1910s when Arizona became a state and the last stage coach robbery happened
Written By: DesiredUsernameWasTaken on 11/10/17 at 6:40 pm
The purpose of the gold rush was to populate California, which is why it became one of the few American states to go directly to statheood without first being a territory. The Wild West began in July 1865 with the Wild Bill Hickok – Davis Tutt shootout which was the first western fast draw showdown.
Prohibition began in October 1919, before The Roaring Twenties started.
Written By: 2001 on 11/11/17 at 1:37 am
1919 had flappers and jazz though, so in a way, the roaring '20s had already started. ;D
There was still the Spanish flu and still before the 1920-21 depression (which preceded the mid-1920s economic prosperity), so it was still dreary and not quite roaring yet.
With the Spanish Flu killing more people that were killed during the The Great War.
So what was before it? ???
Yes, the people were poor, but still found money to drink, smoke and go to the movies.
and they had jobs too?
but unemployment was still high.
What jobs were available? ???
very interesting! O0

redpajama_set_name: RedPajamaCommonCrawl


With security threats on the rise, it's tricky choosing the best security solutions for your university, and despite there being a vast array of integrated security solutions on the market, some institutions are still using more traditional and often separate security solutions.
In this article we're going to look at the ways in which an integrated security solution can improve your university's safety, helping you to move away from traditional and old-fashioned solutions.
CCTV or video surveillance becomes your eyes, giving you details of whom, where and when people are on your premises. In an educational environment CCTV also helps you meet guidelines around safeguarding students. It also helps tackle anti-social behaviour; you'll be able to see these incidents on screen, helping to reduce them over time. You can identify those trying to gain access using a blocked or reported lost ID card. CCTV as part of your wider security solution helps you create a safer environment for the whole campus.
Think about your institutions assets, laptops, printers, equipment and furniture. These assets will have cost you a lot of money so need protecting too. During out of hours' and during the day your CCTV along with your access control solution will stop or alert you to any unauthorised access or movement on your premises. You can restrict access to certain rooms/departments based on a student's course or a staff member's role, helping further protect your assets and building.
Traditionally visitors are administered manually but this is labour-intensive and relies on staff properly managing the process. An integrated security solution can register visitors, alert staff they've arrived, issue temporary access control credentials and ID cards. CCTV and access control then, monitors and ensures visitors don't stray from their designated location. Visitor management is also ideal for controlling reception traffic ensuing visitors are managed efficiently.
You want solutions that make life easier, with integrated security you benefit from safer premises, which are simpler to manage. As experts in integration AIT recognise that institutions don't want a one size fits all approach and will implement a bespoke security solution that is right just for you and your security strategy. You can even integrate with existing systems you already have in place, making your budget go further and saving time on costly additional procurement processes.
Click here to find out more about systems integration. Alternatively, if you would like more information on the type of solutions we offer, drop us an email at solutions@ait.co.uk or call us on 0113 273 0300.
Security systems protect your most valuable assets - your staff, students and campuses.


[jira] [Closed] (POLYGENE-133) Document & Test @Concerns and @SideEffects on methods.
Subject [jira] [Closed] (POLYGENE-133) Document & Test @Concerns and @SideEffects on methods.
> Document & Test @Concerns and @SideEffects on methods.
> We need to document and test this feature.


text:
Terrorist Assemblages: Homonationalism in Queer Times (Next Wave: New Directions in Women's Studies)
by Jasbir Puar
Edition: N/A
Publisher: Duke University Press Books
In this pathbreaking work, Jasbir K. Puar argues that configurations of sexuality, race, gender, nation, class, and ethnicity are realigning in relation... Read more
to contemporary forces of securitization, counterterrorism, and nationalism. She examines how liberal politics incorporate certain queer subjects into the fold of the nation-state, through developments including the legal recognition inherent in the overturning of anti-sodomy laws and the proliferation of more mainstream representation. These incorporations have shifted many queers from their construction as figures of death (via the AIDS epidemic) to subjects tied to ideas of life and productivity (gay marriage and reproductive kinship). Puar contends, however, that this tenuous inclusion of some queer subjects depends on the production of populations of Orientalized terrorist bodies. Heteronormative ideologies that the U.S. nation-state has long relied on are now accompanied by homonormative ideologies that replicate narrow racial, class, gender, and national ideals. These "homonationalisms" are deployed to distinguish upright "properly hetero," and now "properly homo," U.S. patriots from perversely sexualized and racialized terrorist look-a-likes—especially Sikhs, Muslims, and Arabs—who are cordoned off for detention and deportation. Puar combines transnational feminist and queer theory, Foucauldian biopolitics, Deleuzian philosophy, and technoscience criticism, and draws from an extraordinary range of sources, including governmental texts, legal decisions, films, television, ethnographic data, queer media, and activist organizing materials and manifestos. Looking at various cultural events and phenomena, she highlights troublesome links between terrorism and sexuality: in feminist and queer responses to the Abu Ghraib photographs, in the triumphal responses to the Supreme Court's Lawrence decision repealing anti-sodomy laws, in the measures Sikh Americans and South Asian diasporic queers take to avoid being profiled as terrorists, and in what Puar argues is a growing Islamophobia within global queer organizing.
A Long Way Gone: Memoirs of a Boy Soldier
Publisher: Sarah Crichton Books
Women, Science, and Technology: A Reader in Feminist...
Purple Hibiscus: A Novel
Edition: First Edition Thus
Publisher: Anchor


text:
namespace quic {

// The "constructor" for a QpackStaticEntry that computes the lengths at
// compile time.
#define STATIC_ENTRY(name, value) \
  { name, ABSL_ARRAYSIZE(name) - 1, value, ABSL_ARRAYSIZE(value) - 1 }

const std::vector<QpackStaticEntry>& QpackStaticTableVector() {
  static const auto* kQpackStaticTable = new std::vector<QpackStaticEntry>{
      STATIC_ENTRY(":authority", ""),                                     // 0
      STATIC_ENTRY(":path", "/"),                                         // 1
      STATIC_ENTRY("age", "0"),                                           // 2
      STATIC_ENTRY("content-disposition", ""),                            // 3
      STATIC_ENTRY("content-length", "0"),                                // 4
      STATIC_ENTRY("cookie", ""),                                         // 5
      STATIC_ENTRY("date", ""),                                           // 6
      STATIC_ENTRY("etag", ""),                                           // 7
      STATIC_ENTRY("if-modified-since", ""),                              // 8
      STATIC_ENTRY("if-none-match", ""),                                  // 9
      STATIC_ENTRY("last-modified", ""),                                  // 10
      STATIC_ENTRY("link", ""),                                           // 11
      STATIC_ENTRY("location", ""),                                       // 12
      STATIC_ENTRY("referer", ""),                                        // 13
      STATIC_ENTRY("set-cookie", ""),                                     // 14
      STATIC_ENTRY(":method", "CONNECT"),                                 // 15
      STATIC_ENTRY(":method", "DELETE"),                                  // 16
      STATIC_ENTRY(":method", "GET"),                                     // 17
      STATIC_ENTRY(":method", "HEAD"),                                    // 18
      STATIC_ENTRY(":method", "OPTIONS"),                                 // 19
      STATIC_ENTRY(":method", "POST"),                                    // 20
      STATIC_ENTRY(":method", "PUT"),                                     // 21
      STATIC_ENTRY(":scheme", "http"),                                    // 22
      STATIC_ENTRY(":scheme", "https"),                                   // 23
      STATIC_ENTRY(":status", "103"),                                     // 24
      STATIC_ENTRY(":status", "200"),                                     // 25
      STATIC_ENTRY(":status", "304"),                                     // 26
      STATIC_ENTRY(":status", "404"),                                     // 27
      STATIC_ENTRY(":status", "503"),                                     // 28
      STATIC_ENTRY("accept", "*/*"),                                      // 29
      STATIC_ENTRY("accept", "application/dns-message"),                  // 30
      STATIC_ENTRY("accept-encoding", "gzip, deflate, br"),               // 31
      STATIC_ENTRY("accept-ranges", "bytes"),                             // 32
      STATIC_ENTRY("access-control-allow-headers", "cache-control"),      // 33
      STATIC_ENTRY("access-control-allow-headers", "content-type"),       // 35
      STATIC_ENTRY("access-control-allow-origin", "*"),                   // 35
      STATIC_ENTRY("cache-control", "max-age=0"),                         // 36
      STATIC_ENTRY("cache-control", "max-age=2592000"),                   // 37
      STATIC_ENTRY("cache-control", "max-age=604800"),                    // 38
      STATIC_ENTRY("cache-control", "no-cache"),                          // 39
      STATIC_ENTRY("cache-control", "no-store"),                          // 40
      STATIC_ENTRY("cache-control", "public, max-age=31536000"),          // 41
      STATIC_ENTRY("content-encoding", "br"),                             // 42
      STATIC_ENTRY("content-encoding", "gzip"),                           // 43
      STATIC_ENTRY("content-type", "application/dns-message"),            // 44
      STATIC_ENTRY("content-type", "application/javascript"),             // 45
      STATIC_ENTRY("content-type", "application/json"),                   // 46
      STATIC_ENTRY("content-type", "application/x-www-form-urlencoded"),  // 47
      STATIC_ENTRY("content-type", "image/gif"),                          // 48
      STATIC_ENTRY("content-type", "image/jpeg"),                         // 49
      STATIC_ENTRY("content-type", "image/png"),                          // 50
      STATIC_ENTRY("content-type", "text/css"),                           // 51
      STATIC_ENTRY("content-type", "text/html; charset=utf-8"),           // 52
      STATIC_ENTRY("content-type", "text/plain"),                         // 53
      STATIC_ENTRY("content-type", "text/plain;charset=utf-8"),           // 54
      STATIC_ENTRY("range", "bytes=0-"),                                  // 55
      STATIC_ENTRY("strict-transport-security", "max-age=31536000"),      // 56
      STATIC_ENTRY("strict-transport-security",
                   "max-age=31536000; includesubdomains"),  // 57
      STATIC_ENTRY("strict-transport-security",
                   "max-age=31536000; includesubdomains; preload"),        // 58
      STATIC_ENTRY("vary", "accept-encoding"),                             // 59
      STATIC_ENTRY("vary", "origin"),                                      // 60
      STATIC_ENTRY("x-content-type-options", "nosniff"),                   // 61
      STATIC_ENTRY("x-xss-protection", "1; mode=block"),                   // 62
      STATIC_ENTRY(":status", "100"),                                      // 63
      STATIC_ENTRY(":status", "204"),                                      // 64
      STATIC_ENTRY(":status", "206"),                                      // 65
      STATIC_ENTRY(":status", "302"),                                      // 66
      STATIC_ENTRY(":status", "400"),                                      // 67
      STATIC_ENTRY(":status", "403"),                                      // 68
      STATIC_ENTRY(":status", "421"),                                      // 69
      STATIC_ENTRY(":status", "425"),                                      // 70
      STATIC_ENTRY(":status", "500"),                                      // 71
      STATIC_ENTRY("accept-language", ""),                                 // 72
      STATIC_ENTRY("access-control-allow-credentials", "FALSE"),           // 73
      STATIC_ENTRY("access-control-allow-credentials", "TRUE"),            // 74
      STATIC_ENTRY("access-control-allow-headers", "*"),                   // 75
      STATIC_ENTRY("access-control-allow-methods", "get"),                 // 76
      STATIC_ENTRY("access-control-allow-methods", "get, post, options"),  // 77
      STATIC_ENTRY("access-control-allow-methods", "options"),             // 78
      STATIC_ENTRY("access-control-expose-headers", "content-length"),     // 79
      STATIC_ENTRY("access-control-request-headers", "content-type"),      // 80
      STATIC_ENTRY("access-control-request-method", "get"),                // 81
      STATIC_ENTRY("access-control-request-method", "post"),               // 82
      STATIC_ENTRY("alt-svc", "clear"),                                    // 83
      STATIC_ENTRY("authorization", ""),                                   // 84
      STATIC_ENTRY(
          "content-security-policy",
          "script-src 'none'; object-src 'none'; base-uri 'none'"),  // 85
      STATIC_ENTRY("early-data", "1"),                               // 86
      STATIC_ENTRY("expect-ct", ""),                                 // 87
      STATIC_ENTRY("forwarded", ""),                                 // 88
      STATIC_ENTRY("if-range", ""),                                  // 89
      STATIC_ENTRY("origin", ""),                                    // 90
      STATIC_ENTRY("purpose", "prefetch"),                           // 91
      STATIC_ENTRY("server", ""),                                    // 92
      STATIC_ENTRY("timing-allow-origin", "*"),                      // 93
      STATIC_ENTRY("upgrade-insecure-requests", "1"),                // 94
      STATIC_ENTRY("user-agent", ""),                                // 95
      STATIC_ENTRY("x-forwarded-for", ""),                           // 96
      STATIC_ENTRY("x-frame-options", "deny"),                       // 97
      STATIC_ENTRY("x-frame-options", "sameorigin"),                 // 98
  };
  return *kQpackStaticTable;
}

#undef STATIC_ENTRY

const QpackStaticTable& ObtainQpackStaticTable() {
  static const QpackStaticTable* const shared_static_table = []() {
    auto* table = new QpackStaticTable();
    table->Initialize(QpackStaticTableVector().data(),
                      QpackStaticTableVector().size());
    QUICHE_CHECK(table->IsInitialized());
    return table;
  }();
  return *shared_static_table;
}

}  // namespace quic


text:
Where to find cannabis in Las Vegas
Legal Cannabis in Las Vegas
Cannabis is legal for adults age 21+
Jardín Premium Cannabis Dispensary
2900 East Desert Inn Road, Las Vegas, NV, United States
2900 East Desert Inn Road Las Vegas Nevada 89121 US
http://jardincannabis.com
"Established as a premier cannabis destination, Jardín is known as a place to see and be seen, where high profile A list celebrities are served alongside our family of Las Vegas locals, each indulged with the VIP treatment that Jardín is known for."
jardin.png 4 years ago
Sort by: Claimed
Jenny's Dispensary (N. Las Vegas)
5530 North Decatur Boulevard, Las Vegas, NV, United States
http://www.jennysdispensary.com/north-las-vegas...
Open Everyday! 11am-6pm
Jenny's Dispensary (Henderson)
10420 S. Eastern Ave Henderson, NV 89052
info@jennysdispensary.com
http://www.jennysdispensary.com/
Jenny's Dispensaries provide a reprieve from the hustle and bustle of your daily lives. Wi...
Reef - Las Vegas
3400 Western Ave, Las Vegas, NV 89109, United States
http://www.reefdispensaries.com/
Reef is a high-end dispensary with excellent prices and selection. Located just minutes away from...
4850 W Sunset Rd, Las Vegas, NV, United States
https://www.planet13lasvegas.com/
Voted #1 Las Vegas Marijuana Dispensary Cannabis Superstore and Entertainment Complex now ...
Sahara Wellness
420 E Sahara Ave, Las Vegas, NV, United States
http://www.420sahara.com
1800 Industrial Road #180, Las Vegas, NV, United States
http://www.oasismedicalcannabis.com
Nevada Made Marijuana
3195 St. Rose Pkwy #212, Henderson, NV
https://nevadamademarijuana.com/
We're committed to providing the cleanest, most potent, lab-tested products for all of your canna...
Apothecary Shoppe
4240 W Flamingo Rd #100, Las Vegas, NV, United States
http://www.theapothecaryshoppe.com
CannaCopia
6332 S. Rainbow Blvd, #105, Las Vegas
http://www.cannacopialv.com
Nevada Wellness Center
3200 S Valley View Blvd, Las Vegas, NV, United States
https://nevadawellnesscenters.com/
Inyo Fine Cannabis Dispensary
2520 S Maryland Pkwy #2, Las Vegas, NV, United States
http://www.inyolasvegas.com
The Source (Sahara)
6877 W Sahara Ave, Las Vegas, NV 89146, USA
http://www.thesourcenv.com
Euphoria Wellness
7780 S Jones Blvd, Las Vegas, NV, United States
http://www.euphoriawellnessnv.com
The Dispensary (Las Vegas)
5347 S Decatur Blvd, Las Vegas, NV, United States
http://www.thedispensarynv.com
Here at The Dispensary NV, we are passionate about pot. Our staff of connoisseurs sift through th...
Thrive Cannabis Marketplace (Downtown)
1112 S Commerce St, Las Vegas, NV, United States
http://www.thrivenevada.com
Thrive Cannabis Marketplace (Sahara)
Essence Cannabis Dispensary
2307 S Las Vegas Blvd, Las Vegas, NV, United States
info@essencevegas.com
http://essencevegas.com/
Essence Cannabis Dispensary in the Strip offers products with superior quality which is the combi...
5765 W Tropicana Ave, Las Vegas, NV, United States
http://essencevegas.com/locations/tropicana-west/
Essence Cannabis Dispensary in Tropicana West offers products with superior quality which is the ...
4300 E Sunset Rd, Henderson, NV, United States
http://essencevegas.com/locations/henderson/
Essence Cannabis Dispensary in Henderson offers products with superior quality which is the combi...
Las Vegas Releaf
2244 Paradise Road, Las Vegas, NV, United States
http://lasvegasreleaf.com
7885 West Sahara Avenue, Las Vegas, NV, United States
http://apothecariumlv.com
The Grove Las Vegas
4647 Swenson Street, Las Vegas, NV, United States
http://www.thegrovenv.com
Silver Sage Wellness
4626 West Charleston Boulevard, Las Vegas, NV, United States
http://sswlv.com
Reef - North Las Vegas
1366 West Cheyenne Avenue, North Las Vegas, NV, United States
http://reefdispensaries.com
Blüm LV (Decatur)
3650 S Decatur Blvd, Las Vegas, NV, USA
http://www.letsblum.com/
ShowGrow Las Vegas
4850 South Fort Apache Road, Las Vegas, NV, United States
http://www.showgrow.com
Blackjack Collective
1860 Western Avenue, Las Vegas, NV, United States
http://www.blackjackcollective.com
NuLeaf Clark Dispensary
430 East Twain Avenue, Las Vegas, NV, United States
Piso's
4110 South Maryland Parkway, Las Vegas, NV, United States
http://www.pisoslv.com/
Revolutionizing medical marijuana in Las Vegas! Now helping patients at Maryland Pkwy & Flami...
Top Notch THC
5630 Stephanie Street, Las Vegas, NV, United States
http://topnotchthc.com
Acres Cannabis
2320 Western Ave, Las Vegas, NV, USA
https://acrescannabis.com/
Acres Cannabis, located in Las Vegas Nevada, near the intersection of Western Avenue and West Sah...
Exhale Dispensary
4310 W Flamingo Rd, Las Vegas, NV 89103, USA
https://exhalebrands.com/
Exhale Dispensary provides a comfortable and professional atmosphere, helping our customers find ...
Canopi (Blue Diamond)
6540 Blue Diamond Rd, Las Vegas, NV, USA
https://canopi.com/
The only Las Vegas dispensary with REAL SUN GROWN FLOWER Our passion is to provide our dispensar...
Canopi (North Las Vegas)
2113 N Las Vegas Blvd, North Las Vegas, NV, USA
Canopi (Downtown)
1324 S 3rd St, Las Vegas, NV 89104, USA
(702) 420 – 2902(702) 420 – 2902
MMJ America
702-565-WEED(9333)702-565-WEED(9333)
https://mmjamerica.com/
MMJ America is the nation's leading marijuana dispensary We've got 18 Cannabis Cup tr...
Shango Las Vegas
4380 Boulder Hwy, Las Vegas, NV 89121, USA
https://goshango.com/
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The Dispensary (Henderson)
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SEPA Mandate or Direct Debit
Established on 1 February 2014, the SEPA mandate replaced national levies. Its initials mean: Single Euro Payments Area. And as its name indicates, it is reserved for Europe. More specifically, the so-called "SEPA zone", which brings together 34 countries. It exists in other parts of the world under a different name. But functioning remains similar.
Although safe, and now mandatory, its objective, not concealed by the European banking group, to boost the economy, still makes some users more than reluctant. Find out why you should not be afraid.
Easy and fast.
The interests of its implementation are many. Both for the seller and the buyer. But the main advantages are:
The authorization + the withdrawal request is replaced by ONE document: the SEPA Direct Debit Mandate,
Fastest implementation: there is no need to send it back to its bank,
Uniformity between member countries, therefore simpler for its users.
But its biggest asset is its security aspect.
The SEPA Direct Debit Mandate contains 2 essential information:
The RUM: Unique Mandate Reference – it is therefore clearly identifiable,
ICS: SEPA Creditor ID – immediately known who is the creditor.
Also as seen above, it brings comfort of use. It reassures its users across member countries, as it is based on a single banking legislation and agreement. There is no need for the debtor to do research (on the internet or with his bank) on how it works if used with another country in the SEPA area.
SEPA versus Credit Card
At CallBridge we decided to implement the SEPA mandate for all these reasons, but also to make your daily life easier. The bank card has an expiry date, and at the time of renewal it is often annoying to have to go around its services to update its bank details, under penalty of seeing its subscription suspended, see canceled (in case of 'Forgetting to update coordinates).
Callbridge's goal is to save you time.
NB : This article in mainly focused on the European Direct Debit. Right now we're trying to implement it for other countries. We will let you know as soon as it's available.
Find more information on Wikipedia.
We are working with Anglo-Saxon actor GoCardLess to securely accept the SEPA mandate.
To subscribe using the SEPA direct debit mandate, click here.
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The Benue State chapter of Christian Association of Nigeria (CAN) has enjoined the federal government to be neutral and not interfere in the supplementary elections scheduled to hold in Benue this weekend.
Speaking at a press conference in Makurdi on Thursday, state CAN Chairman Rev Akpen Leva urged the federal government not to subvert the collective will of the Benue people but allow the will of God to prevail in the elections.
"The federal government should not subvert the collective will of the Benue people, which has been and will be expressed by popular uninfluenced majority votes cast; the will of God, epitomized by the wishes of the people, must prevail," Leva said.
CAN also called on the Independent National Electoral Commission (INEC) to be an unbiased umpire by not bowing to external or internal pressures to doctor results in favour of any contestant or political party.
The Christian body urged INEC officials to make deliberate efforts to strictly adhere to the provisions of the electoral regulations and guidelines to ensure uniformity of practice and procedures across all polling units, as well as transparent result management to ensure conclusive elections.
Leva said that the survival of a viable Benue must rank higher than any other considerations in making the choice of the next governor of the state, even as he advised politicians and political leaders to eschew unguarded statements capable of inciting their gullible members and the general public.
The Reverend encouraged those in areas where the rerun elections would be holding to come out in their numbers and express their choice of who their next governor would be, without fear of molestation.


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Study Process Overview [top]
Ensuring Independent, Objective Advice. For more than 150 years, the Academies have been advising the nation on issues of science, technology, and medicine; ever since an 1863 Congressional charter signed by President Lincoln authorized this non-governmental institution to honor top scientists with membership and to serve the nation whenever called upon.
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Committee members continue to be screened for conflict of interest throughout the life of the committee.
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Study committees typically gather information through: 1) meetings that are open to the public and that are announced in advance through the Academies' website; 2) the submission of information by outside parties; 3) reviews of the scientific literature; and 4) the investigations of the committee members and staff. In all cases, efforts are made to solicit input from individuals who have been directly involved in, or who have special knowledge of, the problem under consideration.
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Comparative Constitutional Change has developed into a distinct field of constitutional law. It encompasses the study of constitutions through the way they change and covers a wide scope of topics and methodologies. Books in this series include work on developments in the functions of the constitution, the organization of powers and the protection of rights, as well as research that focuses on formal amendment rules and the relation between constituent and constituted power. The series includes comparative approaches along with books that focus on single jurisdictions, and brings together research monographs and edited collections which allow the expression of different schools of thought. While the focus is primarily on law, where relevant the series may also include political science, historical, philosophical and empirical approaches that explore constitutional change.


Mazzoleni is pleased to announce the exhibition Michelangelo Pistoletto: Origins and Consequences curated by Alberto Fiz, which will open to the public on 27 September 2018 and continue until the 21 December. Collating artworks from various private collections, the exhibition will focus on a selection of works spanning from 1958 to 2012, and will feature early figurative paintings, drawings in charcoal on paper, sculptures of different material, alongside silkscreens on stainless steel – the renowned mirror paintings that defines his oeuvre.
The exhibition will be accompanied by a fully illustrated catalogue, with an essay by Alberto Fiz.


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Home > Resources > QNUPS Guide
Monique Pittman
The Ultimate QNUPS Guide
Understanding QNUPS Benefits
Globalisation has had a huge impact on the flow of money worldwide. With several people choosing job opportunities abroad there has been an increased demand for more flexible investment options. Along with these new opportunities, the responsibility to provide adequate pension schemes has risen. QNUPS was created in 2010 after the introduction of QROPS in 2006.
Find out more by reading through our QNUPS guide.
What Is A QNUPS?
It is a Qualifying Non-UK Pension Scheme.1 This was introduced to rectify a mistake that was made in the 2004 Finance Act. Our QNUPS guide will take you through everything you need to know about the scheme. The 2004 Finance Act stated that money placed in a Qualifying Non-UK Pension Scheme would be subject to UK inheritance tax in the event of the death of the holder. However, with the introduction of QNUPS, any money transferred to the scheme will not be subject to inheritance tax.
QNUPS is the answer to many UK domiciled individuals as it offers them an opportunity that is unique, efficient and easy to access as the minimum age to acquire a Qualifying Non-UK Pension Scheme is just 18 years. The "Qualifying" part means that the overseas pension scheme must meet Her Majesty's Revenue & Customs strict criteria for pension schemes that will not attract UK inheritance tax.
Who Can Qualify?
Another popular question that we wanted to include in our QNUPS guide is 'Who can qualify?' This pension scheme is open to anyone who is a resident in the UK or those who have moved out of the United Kingdom but have retained their UK domicile status for IHT. To qualify the individual should be overseas, and are not restricted to countries with Double Taxation Agreements with the United Kingdom.
Is It A Good Option For Me?
One of the major reasons is that you will be exempt from UK inheritance tax. This enables a QNUPS scheme holder to pass on all of their assets to their beneficiary. One of the other reasons is that QNUPS can accept money that has not been earned in employment. You also do not need to make any lifetime contribution. There is no maximum age at which you can make payments into a scheme.
What Can Be Included?
With a QNUPS, you can put in almost anything you like including residential property and just about any kind of assets2 that are traditionally associated with retirement funding. QNUPS can also hold things like antiques and fine wines.
When And What Can You Take Out?
Similar to any UK private pension scheme, you can only access your benefits after the age of 55. However, it could be possible to get a loan from the scheme before you reach the age of 55. Depending on the scheme's rules, you may be permitted you to access larger tax free lump sums3 earlier than a normal UK pension. Continue reading our QNUPS guide for all the assets that can be included.
How Much Do I Need To Invest?
Though QNUPS and QROPS4 are both overseas pension schemes, some of the benefits of QNUPS are outstanding. This is especially in the area of its flexibility in accepting assets as well as cash and its most popular UK inheritance tax charge mitigation. However, when it comes to QNUPS minimum values there are certain factors that should be considered. Make sure you are well informed before getting a private pension plan! Luckily for you we have all the information you need!
Minimum Values
There is no stipulated minimum value. However, as you will discover in reading this QNUPS guide, you need to be aware that UK tax charges may be applicable if an individual exceeds the UK Lifetime Allowance limit. The current UK lifetime allowance limit 2011/2012 stands at £1.5 million. Although there is technically no minimum value to transfer your pension, service providers recommend a minimum amount of £100,000.
This is because the running costs of the selected pension scheme. Any transfer amount less than £100,000 is not likely to be viable. Though there have been cases where £75,000 has been transferred to a scheme, advisers recommend to keep the figure at £100,000. Hence the minimum value can be as low as £100,000.
However, in certain cases, personal circumstances and trustee discretion could be taken into consideration and have the minimum limits lowered for a transfer. It's important to know how to choose the best QNUPS Jurisdiction for you. Make sure you are well informed! You can find all the information on our site.
You will need to take into account which jurisdiction5 you are using for your scheme. Benefits received are not taxable in the United Kingdom; however, you need to check whether you will be taxed in the jurisdiction in which the scheme is held.
In view of this, Advisers recommend a QNUPS minimum value of £100,000. It is also recommended to talk to your adviser for specific minimum value.
The Difference Between QNUPS And QROPS
Both offer various benefits, both are parked offshore but both are not the same. In the QNUPS guide we have detailed the main differences. It is important to understand the difference in structure and implication between QROPS and QNUPS to be able to evaluate which would be more useful in one's circumstances.
Here are a few things that show the different schemes side by side:
An individual taking a QROPS should be living outside the UK or should live outside the United Kingdom for tax purposes for at least 5 years
An individual taking a QNUPS can be resident in the United Kingdom or in any part of the world but who have retained UK domicile status
QROPS are open to anyone with a UK pension, both UK residents and foreigners who have been working in the UK but who are now residing in another country
QNUPS is open to any UK resident and to UK domiciled residents currently living in another country, not necessarily in countries that have signed the Double Taxation Agreement with the United Kingdom.
Every QROPS has to be reported to the HMRC for 5 years after you have left the United Kingdom
With a QNUPS, you do not have to report it to the HMRC
With QROPS, once you have taken an initial lump sum, you can only derive income from what is left of your funds
With QNUPS, you can continue to invest into the scheme even after taking an initial lump sum
There is NO maximum age for taking a QNUPS
In most cases assets will have to be liquidated before it can be transferred to a QROPS. Not all QROPS schemes accept assets before liquidation.
With QNUPS, assets do not have to be liquidated before transferring them to a QNUPS. You can transfer just about anything you like, such as; antiques, residential property, fine vintage wines including other assets.
QROPS offers less confidentiality as all schemes must be reported to the HMRC.
With a QNUPS, there is much more confidentiality as schemes do not have to be reported to the HMRC. This is because QNUPS countries are not required to have Double Taxation Agreements with the United Kingdom. Therefore all QNUPS do not have to be reported to the HMRC, unlike for a QROPS which has to be reported for the first 5 tax years.
With QROPS, assets can be classified as "estates" and can attract inheritance tax charges
WITH QNUPS, there is no inheritance charge that is levied upon the named beneficiaries
When comparing QNUPS vs QROPS there are vast differences between the two, though both are overseas pension schemes. You can talk to our financial adviser if you want to compare QNUPS vs QROPS in more detail.
What You Need To Do Next
Because of its flexibility and tax efficient factors, it's recommended for those wanting to transfer their UK pensions, assets offshore where it can grow and generate gains that will not be lost by way of heavy taxes. As you may have gathered through reading this QNUPS guide, there is no one size fits all and it's imperative that you consult with an adviser regarding your specific needs.
We Will Guide You Through The Steps
These next steps in the QNUPS guide will help you prepare to transfer your retirement plan. When comparing QNUPS vs QROPS there are vast differences between the two, though both are overseas pension schemes. You can talk to our financial adviser if you want to compare QNUPS vs QROPS in more detail.
1. Check If You Qualify
To be eligible to transfer your UK pension you need to be at least 18 years old. The scheme is open to UK residents as well as UK domiciled residents who are currently living abroad. However, if you are planning to return to the UK at a later time, then you will lose IHT exemption and you will be liable for IHT under UK tax laws.
2. Chat To Someone About It
The second step is to get sound advice. Find out about transferring your UK pension – we can help by putting you in touch with a reputable registered financial adviser in your area (free and without obligation). You can decide what you want to invest after talking to the adviser and he will guide you in the process of setting up the transfer.
3. Download Our QNUPS Guide
Download our comprehensive QNUPS guide and understand all that you need to know about the benefits of the scheme. Our QNUPS guide will answer most of your questions. You can also contact us and our reputable registered financial adviser will contact you and help you process the transfer.
4. Moving Forward
Once you have spoken to our financial adviser, and after you have understood the various factors, you can choose to start the transfer process. Any questions you may have regarding mitigating from the UK inheritance tax charge can be discussed with the adviser.
5. Start the Transfer
Now for the most important step. Our reputable registered financial adviser will arrange for your pension, assets or both to be transferred to your new pension scheme. You are now on your way to protecting your assets and parking it in a place where it can grow and reap dividends.
6. How Long Will It Take To Transfer?
Transferring does not require liquidating your assets before they are transferred, so the time taken will be considerably less. However, each transfer is unique and your financial adviser will be able to give you a more accurate time limit after assessing your scheme.
7. Enjoy Your Benefits
Once your transfer is through, you can sit back and relax knowing that your investments are working for you. You can also rest easy knowing that you do not have to lose any money by way of IHT and capital gain tax.
A QNUPS pension scheme provides for easy transfer of all your remaining assets and capital gains to your named beneficiaries without the loss of IHT to the taxman.
Letting Your Investments Grow
Any UK resident or UK domiciled individual taking a QNUPS will not have to pay any inheritance tax and all the assets of the scheme taken will be transferred to the named beneficiary upon death of the holder. There are various QNUPS benefits that you can receive when you take a QNUPS transfer.
The benefits outlined below are generally applicable. However, due to the technicalities involved in each individual case it's important to check this with your financial adviser.
Free from Inheritance Tax and other local taxes for which you might be liable
No Maximum Limit for what can be invested in this scheme
No Maximum Age for contributions
Tax efficient, in many cases may avoid local wealth taxes
Contributions do not need to be made from earned income
Growth is free from CGT (Capital Gains Tax) which means the capital growth of your assets can be passed on in full to your beneficiaries
The QNUPS guide covers the main benefits, but your situation may be different
Free From Inheritance Tax
Introduced in February 2010 by the UK government, schemes have been designated by a set of rules that confirming that certain offshore pension schemes would not be subject to the UK's Inheritance Tax.
By taking a QNUPS an individual can shelter his/her assets in an offshore pension scheme. It is a legitimate way of mitigating your inheritance tax bill.
One of the other benefits is that it does not only have to be located in countries that have signed the Double Taxation Agreement with the United Kingdom. This is very advantageous as it has two significant issues. Firstly, since it does not have to be located in country with a DTA, there needs to be no reporting requirements. So the scheme does not have to be reported to HMRC.
Secondly, schemes can be hosted is several other countries thereby giving you wider choice.
No Maximum Limit
There is no maximum limit on how much can be transferred. Other offshore pension schemes might have a limit, but you can decide how much you want to invest.
Unlike other overseas pension schemes, Тhere is no maximum age limit to contribute to a QNUPS. You can contribute for as long as you like.
Tax Efficient
The most important part of taking a QNUPS is that your assets including capital gains are passed on to your named beneficiaries without any tax implications.In other pension schemes as much as 40% could be charged as tax.
Another one of the benefits is the contributions is unlimited and can be made from a variety of sources. Contributions need not only be made from income earned but from assets acquired by you in any way. Assets do not have to be liquidated prior to transfer. Residential property, antiques and even fine vintage wines are accepted.
No Capital Gains Tax
Another one of the popular benefits is that you will not be taxed for your capital gains. The full capital growth of your assets will be passed on to your beneficiaries.
Take A Detailed Look At The Assets That Can Be Included
A QNUPS can be taken by anyone who is a UK resident or any UK domiciled individual currently residing outside the United Kingdom. You can transfer just about anything with a QNUPS assets transfer.
What Can Be Transferred
This QNUPS guide covers the general inclusions, but there are many more. Investors have the opportunity to move a wide range of assets into the scheme. Schemes may hold investments, assets, residential property and cash. In addition to this, transfer of unconventional assets such as an antique collection and wine are also allowed to be transferred.
This provides pension holders the ability to hold a wide range of assets with their structure, providing increased tax protection on a broader collection of assets. Because of the flexibility that a transfer offers, it has become one of the most popular offshore pension schemes in the UK. In comparison to QROPS, a QNUPS offers more investment options for individuals who might want to invest and increase their assets and offers greater flexibility.
Assets Transfer
Since a transfer allows for the inclusion of assets and other items, there is no need to liquidate the assets first before transfer.This allows individuals to hold property or antiques in their scheme and pass them onto their named beneficiaries. In stark contrast to other IHT planning steps, when assets are transferred to a scheme the IHT mitigation is immediate. You do not have to wait for seven years following the date of the transfer for the IHT to become effective.
Asset Growth
All asset growth and capital gains are passed on to the beneficiaries. So in effect, all assets that you transfer grow and the assets together with the benefits are safeguarded. It is ideal because you can transfer unconventional assets.
Check If You Qualify
The scheme is available to UK residents and non-UK residents. Here are some things you need to know about eligibility. Anyone who is a UK domiciled resident can use a QNUPS.
Remember this – as part of the QNUPS guide: one of the biggest benefits is that you will be exempt from the UK inheritance tax charge. However, it should be noted that if a scheme holder returns to the UK within 5 years of taking the scheme, then his/her inheritance tax exempt status will be lost and the individual will be subject to the UK's inheritance tax charge.
Any person who is a UK resident, or who have moved outside the United Kingdom but have maintained their UK domicile status is eligible. When considering a this option, the citizen's domiciled status is a key factor in determining if their wealth will be subject to the UK inheritance tax charge.
Generally speaking, a person is considered to be domiciled in the country where their permanent home is located. That is, if a person is staying in France but his permanent home is in the UK, then he is considered to be domiciled in the United Kingdom. The law stipulates that a tax payer can have only one domicile at a time.
Minimum Age Limit
The minimum age limit for a QNUPS is 18 years. There is no maximum age limit, unlike other overseas pension schemes.
Other Eligibility Factors
Other factors that are connected to eligibility include:
All UK domiciled persons and UK residents are eligible and can make pension contributions in excess of the UK maximum limits. UK domiciled persons can be residing in any country not necessarily only in countries that have signed the Double Taxation Agreement with the United Kingdom.
UK non-residents, who already have a QROPS, should talk to their financial advisers to see if they are eligible in case they wish to increase their pension contribution.
Individuals who think it's a priority to save on the UK inheritance tax charge, their earned income and also for other assets they might have as well.
Individuals looking to consolidate their assets including other investments and savings in a less regulated pension environment.
It should be noted that ONLY non-investment QROPS can be transferred, otherwise there will be a 55% unauthorised payment charge levied on the individual. For those who are looking to transfer funds from an investment regulated QROPS to a QNUPS, the funds invested in an investment regulated QROPS should first be transferred to a non-investment regulated QROPS.
Once this is done, the individual can start the process of transferring funds from the QROPS. In all cases it's advisable to talk to your financial adviser. You can also contact us and we will help you with any queries you may have regarding eligibility. You can contact us and we will arrange for our reputed financial adviser to give you a detailed explanation of the information that we've included in this QNUPS guide.
Taking a QNUPS can prove quite advantageous
For any UK resident or UK domiciled resident. Qualifying Non-UK Pension Schemes provides a legal way of mitigating the UK Inheritance Tax charge. There are very few drawbacks to opening a Qualifying Non-UK Pension Schemes. The scheme provides great personal benefits and the tax benefits are astounding. Costs are extremely reasonable unlike in a QROPS where the charges are much more.
What Are The Costs To Transfer To A Qualifying Non-UK Pension Scheme
All accounts are set up with a predetermined fee structure. There are three categories of fees that are payable in a QNUPS. These are the costs you will incur. Find Out More About QNUPS.
Onetime Setup Fee
You will need to pay a onetime set up fee. This is not a big amount as compared to QROPS. The cost of setting up is much lower than a QROPS. You do not have to worry about whether your benefits will cover the expenses incurred as the costs are low making it one of the popular overseas pension schemes. Costs for each QNUPS are not the same and your financial adviser will be able to give you an exact quote from the service providers.
Annual Maintenance Fee
Again, the annual maintenance fee is much lower compared to a QROPS. Depending on the particular scheme you are taking, your financial adviser will be able to determine the annual maintenance fee and let you know before you actually make the pension transfer.
Additional Fee
There may be additional fees depending on what specific action you may wish to take that could be added to costs. However, whatever you may choose to do, all fees are clearly itemised during the set up process. It is recommended to go through the scheme carefully and talk to your financial adviser if you are unclear about some part or want clarification about any additional fee that is going to be charged.
Adviser's Fees
Some advisers charge fees by the hour. However, it's unlikely that your adviser will charge you any fees as providers normally pay advisers a certain commission. In comparison to QROPS which is also an overseas pension scheme, QNUPS costs are very reasonable and the benefits are excellent, thereby making it very cost effective.
What Are The Taxes?
Though there are no UK inheritance tax and capital gain tax to be paid. Yet, investors need to confirm that there will be no low tax bills to pay in the country where the QNUPS is based. You will have to talk to your financial adviser and check if there would be any tax payable after a certain number of years. You will have to check the tax options available in various QNUPS countries before you decide where you want to transfer your pension.
In February 2010, the UK government introduced the QNUPS guide, which stands for Qualifying Non UK Pensions Scheme. This term acknowledges the fact that certain overseas pension schemes are not subject to Inheritance Tax in the UK. Here's what you need to know about tax implications.
Qualifying Non-UK Pension Schemes therefore offers a legal and tested method for mitigating IHT whereby assets are sheltered in an offshore (overseas) pension scheme. A QNUPS guide therefore ensures that the assets built up during an individual's lifetime can be passed on to beneficiaries with substantial tax savings. These QUNPS tax implications will help you plan which scheme to take. You can have great advantages if you choose the correct QNUPS Jurisdiction.
Reading through our QNUPS guide, you may have notes that it's quite similar to QROPS in structure although you can enjoy its benefits without being subjected to the restrictions that QROPS is known for. QNUPS tax implications are different from that of QROPS.
It is not limited to countries that have signed the double taxation agreement with the United Kingdom
You are free from any reporting obligations to the HMRC. Nevertheless, there are particular countries which allow authorities from the Tax Information Exchange Agreements to report any suspected fraud.
Once you have finished reading through this QNUPS guide, make sure you check our in depth article on QNUPS benefits.
IHT And CGT
UK residents and domiciled individuals have long been concerned about the impact of inheritance tax to their assets and investments. A Qualifying Non-UK Pension Schemes is a legal way to shelter their assets and investments and mitigate the high rate of the UK inheritance tax charge.
The holder can pass on the assets and investments to his/her heirs without any substantial tax obligations, therefore, a legal and most efficient method to mitigate IHT.
The assets are exempt from the Capital Gains Tax (CGT), therefore, additional savings and growth for your investment, which your beneficiaries can fully enjoy when it's passed on to them. This is of vital importance for high net worth individuals who are required to pay the increased CGT rates.
Why It Is A More Reliable Saving Scheme?
Because of its instant protection for your cash contribution and assets as soon as it's transferred. This means that even if something happens to the holder right after setting up, their beneficiaries can take the assets/funds without any death duties. Other IHT saving schemes only provides protection for the assets from inheritance tax after several years of signing up to the particular saving scheme.
Opportunities Offered
UK residents and domiciled individuals with high net worth and substantial levels of income need not worry about tax obligations in their pension contributions.
It allows your investment to grow in a tax-free environmentCLICK TO TWEET
, which makes it the ideal option for high earners and for anyone who have already reached maximum funding limit for their UK pensions.
As we have noted previously in the QNUPS guide, other domestic and foreign pension schemes are not exempt from the rules of maximum lifetime contributions. Here, there is no maximum limit.
Varying Laws
The complexity of the Qualifying Non-UK Pension Schemes tax implications varies in different jurisdictions. You will need to speak to your financial adviser to know if the jurisdiction you choose has any tax charges that will be imposed on benefits gained after the initial 5 years.
Do you know about all the QNUPS Benefits and Assets you can take advantage of? Make sure you are well informed for your investment decisions and that you have taken note of the important information in this QNUPS guide.
QNUPS Guide FAQ
Qualifying Non-UK Pension Schemes have been recently introduced by the HMRC and offer individuals a number of benefits including substantial tax savings.
What Are QNUPS?
They were introduced on 15 February 2010 by the HMRC and is a regulated tax efficient pension scheme which allows investment of wealth overseas. Although it's a pension fund it does have a degree of flexibility and has some significant tax advantages as we have detailed in this QNUPS guide.
Who Is Allowed To Invest?
Anyone is eligible to invest in a Qualifying Non-UK Pension Schemes unless the country where you are resident specifically excludes this.
Tax efficient – local taxes and inheritance tax
Tax free asset growth
No maximum age limit for investing into scheme
No maximum limit on the amount invested
Decide who will inherit funds and assets by designating beneficiaries
Avoid local wealth taxes in most jurisdictions
Not necessary to receive income from employment to make contributions
May hold assets such as property, investments, arts and antiques
How Does It Differ From A QROPS?
No reporting requirements to the HMRC, whereas with a QROPS, it's a prerequisite to report to the HMRC for 5 years after you have left the UK.
Allowance for continued investment into the scheme after taking an initial lump sum, whereas with a QROPS, once you have taken an initial lump sum you only derive an income from the funds that are left.
If there are questions that our QNUPS guide hasn't answered, please get in touch.
PrevQROPS Pension Benefits
You Ask Pension Questions And We AnswerNext


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Conflicting stories in Ocean City police probe of man's fatal attack on seagull
'I could tell by talking to the guy that he didn't really think it was a bad thing that he did,' one witness said
By Michael Tanenbaum
Police Animal Cruelty
Source/Ocean City Police Department
Police in Ocean City released this photo of one of their officers on the beach talking with the man who apparently threw an umbrella pole and struck a sea gull in the neck on Monday. After police departed the scene, the man and his family eventually packed up and left the beach as well, witnesses said.
Authorities in Ocean City are seeking assistance from the public to locate and identify a man who allegedly struck a seagull with a beach umbrella pole on Monday morning, causing injuries that later resulted in the bird's death.
But officers responding to the scene already had interviewed the man, who was at the beach with his family, after witnesses to the attack alerted lifeguards and contacted police. Officers left the beach after talking with the man about the incident, and the unidentified man and his family left the beach soon after.
Witnesses told PhillyVoice Monday evening that the man threw the pole at the seagull from a distance of about five feet, striking it in the neck. The bird sat motionless, evidently paralyzed, as witnesses at the 12th Street beach confronted the man and other seagulls gathered around their injured mate.
Sean Swift, who manages an umbrella and beach chair rental company, told PhillyVoice on Tuesday about his own interactions that morning with both the man and police.
Swift said he was approached by a witness who told him a seagull had been blatantly injured on the beach. Swift told his business partner to report the incident to two summer cops on patrol on the boardwalk.
"I walked over to the seagull," Swift said. "I could see it was messed up. Its neck was hanging off. I said, 'Who did this?' The guy stood up, an older tough guy, about 55 or 60 years old. He said, 'I did it. It was trying to take my granddaughter's sandwich. I wasn't trying to kill it.'"
As Swift and the lifeguards carried the "twitching" bird off the beach, the two officers from the boardwalk interviewed the suspect.
"The cops came down and literally talked to him for like two minutes," Swift said. "I ran up to them. I asked them, 'What's the fine? What's the punishment?' They get real cocky and one of them says they're not going to do anything. 'It's just a seagull.'"
EARLIER STORY: Angry witnesses say man 'speared' seagull at Jersey Shore
Swift said the cops told him there is no law or ordinance against killing the seagull and that they couldn't take the man off the beach because he had a beach tag. They apparently never asked the man for his name, Swift said.
"There's a lot people complaining," Swift said he told the summer cops.
"Yeah, well, people complain about a lot of things," one of them replied.
In a statement Tuesday morning, Ocean City police described their response to the situation, confirming that an animal cruelty investigation is underway.
Authorities claimed the man, when first interviewed by police, told them the seagull was being aggressive toward young children on the beach when he threw the umbrella pole. The officers left the scene without taking further action, police said.
But another witness later contacted police with a different account of what transpired, reporting that there were no children in the area and that the man's actions were malicious. By that time, the man had already left the beach.
'THAT'S COMPLETELY ILLEGAL'
Seagulls are a migratory bird species and are thus protected from harassment and injury by federal law. New Jersey's animal cruelty statutes also prohibit "use of a live bird as a target" and "abandoning disabled animals in a public place," classifying both crimes as disorderly persons offenses.
Swift, outraged by the police response, said he called the department directly.
"Is it legal or illegal to kill seagulls on the beach?" he asked a woman who took his call.
"That's completely illegal," the woman responded. "That just happened?"
Swift said he was told a supervisor would return to the beach to investigate, but instead the two summer officers returned to the scene.
"They told me their sergeant overrode them," Swift said, "and now they had to do a report."
According to Swift, the cops admitted they didn't know there was a law against killing seagulls and that they had taken the suspect's word for what happened without getting his name. Swift told the cops it should have crossed their minds that the man was possibly lying to them.
"The worst thing is that it's a family beach," Swift told them. "People see that and that's not good for the town."
"Yeah, that was my sergeant's concern," one of the summer cops responded.
Another woman, who was so disturbed after reading PhillyVoice's account of the incident on Monday, called the Ocean City Police Department on Tuesday morning and was told something different.
Michele DePasquale/Facebook
Seagull, at right, appears motionless on Ocean City beach witnesses say man "speared" the bird with the tip of a child-sized umbrella.
Marybeth Bennett, a former avian rehabilitator, said a secretary for police Chief Chad Callahan told her that officers "didn't speak (to) or see the perp, so they could do nothing."
That statement would seem to contradict multiple witness accounts, the department's official news release and the department's own photo of one of its officers speaking to the man.
"I told her that law enforcement is supposed to enforce all laws, not just the ones they decide are worthy," Bennett said in an email. "It is not right for police to pick and choose the laws they want to enforce."
"I see seagulls all day long," said Swift, who has lived in Ocean City for 15 years. "I've had food taken out of my hand this summer. They're pesky and they bother people, but I've never seen anyone go after one like that. I could tell by talking to the guy that he didn't really think it was a bad thing that he did. He was just kind of OK with it."
The incident remains under investigation by and the New Jersey State Department of Fish and Wildlife has been notified.
Anyone with information about the incident or who may be able to assist in identifying the person responsible for the injuries to the seagull should contact the Ocean City Police Department at 609-399-9111.
Michael Tanenbaum
tanenbaum@phillyvoice.com
Read more Police Animal Cruelty Ocean City Jersey Shore Animal Welfare Animal Abuse Seagulls


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Prime Minister Netanyahu Forms Coalition Before Midnight Deadline
By Emily Harris
A deal for a new government was announced in Israel just before midnight local time. That was Prime Minister Benjamin Netanyahu's deadline to form his new coalition after parliamentary elections in March. Although his Likud Party won the most seats, coalition negotiations proved tougher than expected. NPR's Emily Harris joins us from Jerusalem to talk about what Israel's fourth Netanyahu-led government looks like. And Emily, first, who is in this new government?
EMILY HARRIS, BYLINE: Well, Robert, there are four parties in the government in addition to Netanyahu's own Likud Party. Likud, as you mentioned, is by far the biggest faction, but the other parties have their own aims, and Netanyahu had to make concessions to form this coalition government. One party, for example, is led by a politician, Moshe Kahlon, who insisted on guarantees that he could make economic reforms when he agreed to join the government. There are two ultra-Orthodox religious parties which have very specific agendas to serve their constituents. And then the party that Netanyahu was negotiating with down to the wire is the nationalist religious party that strongly supports increasing Jewish settlements in the West Bank. That's the Jewish Home led by Naftali Bennett. We don't have full details of the final deal they struck, although apparently Bennett did get the key Justice Ministry as well as education and some other things. There is enough of an official agreement, though, at this point to go forward.
SIEGEL: In the opposition, then, who is not in the government?
HARRIS: (Laughter) It's a pretty close split. In the - not in the government is the Zionist Union, which is the Labor Party led by Isaac Herzog and combined with a party led by Tzipi Livni. For this election, there's also a further left party and a new coalition of Arab parties. Four smaller Arab, predominantly Arab-Israeli parties joined together to form one party on the ticket this time. And so they will be the third largest faction in parliament.
SIEGEL: Now, there also is in opposition, rather than in the government, the party of Avigdor Lieberman, the foreign minister. It was thought he'd be part of the Netanyahu government. Surprisingly, two days ago he announced he wouldn't. How did that change things?
HARRIS: Well, that is what made Naftali Bennett absolutely vital to Netanyahu. Without Bennett, Netanyahu wouldn't have had the majority in Parliament. As it is with this coalition, he'll only have 61 out of the 120 seats in Parliament, so just a one-vote majority.
SIEGEL: When Netanyahu called this election last December two years before his term was up - he didn't have to have an election - he said he wanted to get a better government. Well, from what we see today, did he get a better government?
HARRIS: It's hard to tell today, but what seems apparent that he may wind up having less wiggle room - less room to maneuver in the fractious politics in Israel. This government is quite fragile, and it's dependent on parties with - as we talked about, have really different agendas. A lot of commentators here are actually expecting that this new government will not last very long, at least in the form that it is. There's speculation that the opposition - the major opposition party, the Zionist Union, would potentially join the government at some point, or at least that Netanyahu might try to woo some of its members to splinter off and join him on their own.
There's also the threat that any of these current partners could leave if they don't get what they want to get done. And then there's a significant difference in the fact that there's two religious parties back in the government - different from the previous Netanyahu government. There were no religious parties in that one, and that was the - that had been the first time that there weren't religious parties in the government for quite sometime.
SIEGEL: In fact, there was a militantly secular party in the government which is now in opposition. There were some policies the ultra-Orthodox didn't like, and I gather that some of those policies will be rolled back in order to get them into this new government?
HARRIS: Some probably will be rolled back. They involve whether ultra-Orthodox will be drafted. They involve whether ultra-Orthodox schools will have to teach core-curriculum things like English and math. These are really divisive issues, and in fact, I mean, not just around religious issues, but divisions in Israel's society is what makes having a stable coalition government so difficult right now.
SIEGEL: Thank you, Emily.
HARRIS: Thank you.
SIEGEL: That's NPR's Emily Harris in Jerusalem on Israel's newly formed coalition government. Transcript provided by NPR, Copyright NPR.
Emily Harris
International Correspondent Emily Harris is based in Jerusalem as part of NPR's Mideast team. Her post covers news related to Israel, the West Bank and Gaza Strip. She began this role in March of 2013.
See stories by Emily Harris


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More Than Just Surviving the Winter
For Rowena, it was quite a journey from a secure job and a warm house to the freezing streets of Omaha. "I spent 2016 down and depressed," Rowena recalls. "I was using drugs. I lost my job. I lo...
The Christmas Gift of Faith & Family
Russell would be the first to tell you that he didn't feel like he was a "match" for Open Door Mission. "Violence and drugs brought me to Open Door Mission. I was court-ordered to do the New L...
Thanks for a Father's Love
John was on a search throughout his childhood. "I had the material things I wanted, but I never felt I could please my father. I never heard him tell me he loved me. My father was my hero, and as a ...
Remember John? A Miracle of Restoration
John talks about the moment like it just happened: "I was talking to Eric, my father-in-law. I listened for anything that could change me, when God gave him the words that would make all the differe...
Love Your Neighbors: Lives Worth Changing
When you see Cynthia today, you see a Jesus lover and follower; a leader on Open Door Mission's campus. Growing up, Cynthia's life was filled with chaos. "My family was really into partying. Not...
Sarah is graduating this Saturday. There was a time when that day didn't seem possible. But Sarah's story is one that demonstrates that our God gives second chances, that He has already won the ba...
Learning to Live for Christ
Matt knows what dark times look like. His spirit was thirsty for Living Water, but he looked for life in drugs, violence, and other religions. It wasn't until he actually met God that Matt felt cher...
Giving my Son the Home I Never Had
"I was broken and torn apart," said Kelly. "One day I saw my brother had called me a 'junkie' on Facebook, and that opened my eyes. Something needed to change." Kelly never got the chance ...
There's Love Here
When you talk with Matt, you see a man at peace. He breathes evenly. His voice is steady. He almost glows when he mentions God and His faithfulness. It's hard to believe that, seven months ago, Matt...
Freedom Found in Christ's Love
Crystal and her ten month old baby, Emily, have a bright future ahead of them. But the future didn't always seem so bright to Crystal. When she was thirteen years old, Crystal's parents got a di...
Grateful for Safe, Warm Shelter
As the weather grew colder this year, Mark finally did not have to worry about staying warm outside. After years of living on the streets, through summer and the bitter cold of winter, Mark has foun...
Finding Faith in Christ
Yusufu was born the second of six children to a loving mother and father. They practiced the Muslim faith and lived in Zimbabwe. Everything changed when his father passed away. He moved to the United ...
Safe Shelter for the Holidays
Life for Kemesha can be busy and overwhelming, with a full house and a baby on the way. But she is grateful to have found safe shelter at Open Door Mission for her and her family. Kemesha recalls grow...
HOPE Begins With a Meal
Robert spent over twenty years serving his country in the Army National Guard. But now he is learning to serve his Lord and Savior. Throughout his life, Robert has kept to himself. As a child, he grew...
Angry No More
Trudy spent most of her life angry at God. It wasn't until she had hit rock bottom that she began trusting Him, that she experienced true lasting change. Her childhood was difficult to say the least...
Open Door Mission has a variety of ways you can make a difference today. Find the right way to help out now.
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Filmografia parziale

Regista
Čёrnyj monach (1988)
Prorva (1992)

Altri progetti

Collegamenti esterni

redpajama_set_name: RedPajamaWikipedia


A man who was on trial for sexually assaulting a 10-year-old boy was found dead Thursday morning, according to a news release from the Madison County Sheriff's Office.
A man who was on trial for sexually assaulting a 10-year-old boy was found dead this morning, according to a news release from the Madison County Sheriff's Office.
Gary Tooke was originally charged in 2010 with a felony first-degree criminal sexual act after allegedly engaging in sexual acts with a child younger than 11, sheriff's deputies said at the time.
Deputies were dispatched to a call on Burleson Road at about 8:40 a.m. for a report of an individual found in a vehicle with possible carbon monoxide poisoning, according to the Sheriff's Office.
Sheriff's deputies and members of the Madison County District Attorney's Office responded to the scene to Tooke's home to investigate. Tooke was pronounced dead at 8:49 a.m. and transported to the Onondaga County Medical Examiner's Office in Syracuse for autopsy.
Tooke's trial began Tuesday, and jury deliberations in the case were scheduled to begin this morning.
The Sheriff's Office is not currently releasing any further details.


Turn up the heat with a new gas stove or range from Esh Sales & Rentals. Gas is an excellent option for ranges and stovetops because of their efficiency and cooking versatility. Come browse our selection and discover the difference a gas stove or range can make in your home.


Aster novae-angliae 'September Ruby' from Neil Vanderkruk Holdings Inc.
Grows best in full sun, with an average to moist soil. Needs good air circulation to limit mildew issues and prevent the bottom foliage from dropping. Pinch back 1/3 of the foliage twice before early summer, to maintain shape and foliage vigour. May require staking.


The second installment of our collaboration with Lakeshore in Love and Aisle Society for Movado and Kay Jewelers is here! If you're looking for inspiration for gorgeous bridesmaid dresses, intimate rooftop ceremonies, chic white florals, or the perfect wedding gift then look no further! A brides dream intimate wedding come true!


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Country musician Blake Shelton to perform Thursday night
TCU will host country singer Blake Shelton Thursday night at the Dee J. Kelly Alumni & Visitor's Center lawn to celebrate the new Amon G. Carter Stadium opening and the university's Big 12 entrance.
Concert doors will open at 7 p.m. and attendees are encouraged to arrive early to be guaranteed a spot on the lawn for standing room only.
Crowd overflow will be able to view the concert projected onto a large screen in the Kelly Center parking lot. Lawn chairs are permitted at the event but are restricted to Lot 6 between the Amon G. Carter Stadium and Kelly Center.
Students lined the sidewalks at the Dee J. Kelly Alumni Center Wednesday afternoon to receive their two wristbands to the event; one for themselves and one for a friend.
Stephanie Aviles, a sophomore finance major, waited in line for their wristbands by Stadium Drive and said she hopes Blake Shelton will perform his popular song "Honeybee."
Opening act Tim Halperin is scheduled to perform at 8 p.m., followed by Shelton.
TCU women's basketball falls to Iowa State, remains winless in Big 12 play
The Skiff: Digital Issues
TCU alum chronicles the life of Charles Barkley in 'Barkley: A Biography'
Miles Jr. leads No. 11 TCU men's basketball to commanding victory over Oklahoma
The toad to LA: Relive TCU football's journey through the College Football Playoff


I'm pretty sure you've heard about or seen this movie already. Art told me a few months back that he wanted to see Avatar in 3D. I am not a movie person. Actually, I love watching movies, I just don't like going to the theater. It's been like that since I was a teenager. I don't like the fact that theaters are usually cold, the seats tend to be uncomfortable and once in a while you get a super tall person who sits in font of you. Or is that just my luck?
Anyway, Art, my cousin, and her hubby were able to drag me to the theater. Even more surprising, they were able to get me up early on a free Saturday. Actually, it was my idea to go during the matinee hours in order to not have a huge line waiting for good seats. I'm glad we went early because we got some awesome seats and did not have to wait in line. By the time we came out there was a long line that went around the building! Crazy, right?
I was the one being "dragged" to see this movie, yet, I think I was the one who most loved it. It was so worth getting up early (9:00 a.m. - not too early, I guess) to go see it in the IMAX 3D version. You guys have to see this movie! I give it two thumbs up :) I don't want to tell you too much about it so you can go watch it!
Have you seen it? Liked it? Didn't like it? Want to see it? Maybe not? Tell what you think about it.
Since a post is not complete without a photo below are two photos of Art and I rockin' our extra cool 3D shades!
Please forgive the serious face, we went to sleep at 4:00 a.m. that morning and woke up at 9:00 a.m.
I absolutely loved Avatar! The visuals where so amazing.
I saw it twice! I like the non 3-d version better but never the less it's definitely an experience! I think I'm gonna see it again!
I haven't seen it yet...but with all the rave reviews I've been hearing I think I have to go now!