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Tom Bondi, CPA
V-Card
Tom Bondi
Contact Tom 408-494-1254
Major Practice Area:
Tax, Business Advisory Services, Stock Options, Funded Technology Companies, Negotiating Transactions
"Take the time to define success for your business."
Tom works with early stage technology companies, providing full service consulting and advisory services. As an advisory board member for client companies, he takes a lead role in the positioning of companies during stages from seed funding through merger and acquisition.
Tom was a co-founder of a software development company and Chief Financial Officer from its start-up to its acquisition. He also worked in product management for a major Silicon Valley semiconductor manufacturer before entering public accounting. He has served as a board member of many nonprofit organizations and political committees, and has worked extensively in success planning for closely held businesses, stock option planning, interim-CFO services, and estate and trust planning.
Tom is a member of the California Society of CPAs and American Institute of CPAs. He has been an advisory board member of many companies and has managed strategic relationships with Silicon Valley accelerators.
Tom received his Bachelor of Science in Finance from Santa Clara University.
White Paper | February 27, 2015
Company Value Drives Value of Founders' Stock
The value of a company's stock is driven by the value of the company itself. It is essential for companies to ensure employees are committed to maximizing the overall success, thereby maximizing the value of stock options.
Article | February 13, 2015
Start-up Funding Types and Effects on Ownership
This podcast discusses the types of funding available for funding a start-up and delves into how each type of funding can affect future investors and the founders' level of ownership in the company.
Establishing a Long-Term Start-up Operating Plan
This podcast discusses the need to establish a long term operating plan with milestones set to plan for revenue, employee development, and more – with an emphasis on a proper follow through to ensure funding money lasts.
Q. What is it about the accounting profession you most enjoy?
The ability to help nurture the success of many companies and become a trusted advisor to my clients. Having been an entrepreneur, I understand that founders and owners of businesses may find it "lonely at the top" and value a sounding board.
Q. What law or regulation in the accounting industry would you like to see changed?
I would like to see international tax reporting eased up for small to mid-sized businesses. It's not fair to build regulatory codes around the budgets of Fortune 100 companies when there are smaller companies doing great things and trying to compete in the international economy.
Q. Without naming names, tell us about your favorite client and why you enjoyed working with them.
My favorite clients are the ones who have placed trust in me to act as an advisor and as a sounding board for their leadership. Whether it's term sheet negotiations for funding rounds or merger transactions, I enjoy helping to nurture success with my clients.
Q. Describe your work style.
Open-door policy and sounding board for others.
Q. What's your proudest moment?
Personally, marrying my wife and raising our daughter together. For my business life, negotiating the sale of a software company of which I was a co-founder.
Q. Who is (or was) the most influential person in your life?
Early in my career, I worked with a tax partner who was very tough and technical. I remember that early on, he tasked me with a pretty substantial project to complete by the end of the week. His guidance taught me to try to think through every issue and detail when working on a project, and to consider multiple viewpoints.
Q. If you could pass on a nugget of wisdom to aspiring accountants or consultants, what would that be?
Always think long-term and learn as much as you can from those around you. Take your time and don't be so quick to move on. Surround yourself with talented people.
Beyond the Boardroom
Favorite vacation
Traveling around Italy and Turkey. Don't make reservations, just go.
Desert Island Wish List
Wife, good bottle of wine, plenty of water and a good book.
Golf, Gardening and making pasta from scratch
All-time top CDs
Soundtrack from Amadeus
Books currently reading
The Billionaire's Vinegar
The Last Days of Vietnam
Plug and Play Tech Center
Board of Fellows at Santa Clara University
Silicon Valley Counsel at the Commonwealth Club
Rotary Club of San Jose
Treasurer, Rotary Club of San Jose (2014-2017)
Enterprise Leadership Conference Committee of San Jose Rotary Club.
KLIV Radio, The Start Up Show, (Dec 2014)
Plug and Play Tech Center, Ownership Dilution through Funding Rounds
Plug and Play Tech Center, Term Sheet Negotiations
Plug and Play Tech Center, Doing Business in the US
Berger Lewis Accountancy Corporation
Bondi & Danna
Rowinski Pleete & Kado
Oliver Wright CPA
Manufacturing, Distribution & Wholesale
Software (SaaS)
California Society of Certified Public Accountants
RELATED TEAM MEMBERS
Roberto Maragoni
Lindy Antonelli
Malcolm Ellerbe
Takashi Midorikawa


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Worldwide Rail Journeys wins the Best Rail Tour Operator award
India - The India Travel Awards 2015 Show was held on 8th December in Jaipur. This is a pan-India platform that felicitates excellent performers and encourages tour operators to do even better. It is no surprise that Worldwide Rail Journeys bagged the Best Rail Tour Operator award at this show.
Commenting on this achievement, Mr. Manish S Saini, the Director of WRJ said, "WRJ has persistently focused on excellence of services in its luxury train tour segment. That we have won the award this year goes to show the high level of customer satisfaction we deliver. We are proud to have won one of the most prestigious awards in the travel industry."
He went on to elaborate that WRJ built consistently on its reputation for being one of the most innovative and uniquely situated luxury train operators to achieve this distinction. WRJ is approved by the Ministry of Tourism, Government of India and is a member of travel associations like IATO, JATA, ASTA INDIA and GSA of Palace on Wheels, Royal Rajasthan on Wheels, Golden Chariot PSA-IA of Maharajas Express. "No one brings together all the luxury train tours, especially Indian royal train journeys, like we do," he said.
Serving an exclusive club of select people well able to afford the luxury of royal style travel, WRJ offers variety and personalized services. Whether it is the ultimate in royal train travel by Maharajas' Express or travel on the Palace on Wheels or the Royal Rajasthan on Wheels or the Golden Chariot in India, WRJ personnel help each client make informed decisions through superbly knowledgeable services. Customization is the key to meeting the high standards and high expectations of clients. WRJ will even go to the extent of chartering an entire train for a group of high flyers, as it did for the Unity Express in India in 2014.
There were many participants in the India Travel Awards Show and it was a close race but WRJ was the hands-down winner. When it comes to global luxury train travel WRJ is in a class apart.
WRJ offers signature journeys on the choicest and most luxurious royal trains in India. WRJ also has promotional offers that bring alive Maharaja style experiences in a journey. Its rail charters are exclusive and are in high demand by high profile people wishing to have a royal ambience for private parties, for weddings or for executive train travel in style. Apart from chartering the train, WRJ also prepares a customized itinerary according to a client's choice. "When you choose WRJ, you are in for one of the finest experiences you will cherish for a lifetime," said Manish S Saini, the Director of WRJ.
Ever since its inception in 2012, WRJ has introduced innovations in luxury train travel that have given finest experiences to classy and choosy travelers. It has brought prestige to Indian royal trains and to worldwide royal train journeys.
Date:2015 Dec 08

redpajama_set_name: RedPajamaCommonCrawl


Download Pretty Muslim Hijab Women Wallpapers Muslim Girls in hd high definition resolutions for Computer Desktops, Mobiles, Apple, Iphone, Android, Tablets. You can also set this standard wallpaper as widescreen, HD Desktop, Backgrounds, Fullscreen. Find pictures in best Ultra 1080p, 720p, 1920p, 1366p quality resolutions.


don't know what they're missing."
but the depth of storytelling in them.."
in the world of professional performance."
with such perfection, it feels as if you're listening to a record."
On May 1st, it was announced that Yoko had been chosen as a First Prize Winner of the 2017 Bradshaw & Buono International Piano Competition, and was invited to perform at the Winners' Recitals held Sunday, May 21, 2017 in Weill Recital Hall at Carnegie Hall.
Making appearances on the stages from Tokyo, Japan, to Carnegie Hall, Yoko Sata Kothari has been enjoying her performing career. Born in Tokyo, she began her career by winning the Northern Japan Classical Piano Competition at the age of eight. She then went on to collect top prizes in Japan, such as in the Machida Piano Competition and the Japan Young Pianist Award. Since moving to the United States, she has continued to earn awards for her performances, including second place in the Bartok-Kabalevsky- Prokofiev International Competition, the Kathleen McGowan Piano Scholarship Award, a prize for her outstanding Bartok performance in the Ibla Grand Prize International Competition in Italy, and was chosen as a finalist in the Simone Belsky International Piano Competition. In May 2017, she won first place in the Bradshaw & Buono International Piano Competition in New York and was invited to perform at Carnegie Hall.
As an active chamber performer aside from her solo career, Ms. Kothari has performed with the Boca String Quartet, as well as the Lotus Duo (a piano-violin duo), and currently is a member of the Trillium Piano Trio (piano, violin, and cello). Ms. Kothari holds a performing arts degree from the Kunitachi College of Music in Tokyo. Her teachers include Takako Maeda, Miwako Tsukada, as well as Dr. Roberta Rust and Phillip Evans at the Conservatory of Music at Lynn University in Boca Raton, Florida. In addition to performing, together with her husband, Dilip, a classical guitarist, Ms. Kothari teaches at her private studio in North Palm Beach, Florida.


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using System;

namespace Fixie.Samples.IoC
{
    public class CustomConvention : Convention
    {
        readonly IoCContainer container;

        public CustomConvention()
        {
            container = InitContainerForIntegrationTests();

            Classes
                .InTheSameNamespaceAs(typeof(CustomConvention))
                .NameEndsWith("Tests");

            Methods
                .Where(method => method.IsVoid());

            ClassExecution
                .CreateInstancePerClass()
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                .SortCases((caseA, caseB) => String.Compare(caseA.Name, caseB.Name, StringComparison.Ordinal));
        }

        static IoCContainer InitContainerForIntegrationTests()
        {
            var container = new IoCContainer();
            container.Add(typeof(IDatabase), new RealDatabase());
            container.Add(typeof(IThirdPartyService), new FakeThirdPartyService());
            return container;
        }

        object GetFromContainer(Type testClass)
        {
            return container.Get(testClass);
        }
    }
}

redpajama_set_name: RedPajamaGithub


text:
Ecumenical relations
Anti-Christian persecutions
Port-Royal Mondays with Bertrand Vergely
Living with the Church
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Communiqué from the Archbishop's Office on the Pastoral Letter of Archbishop Jean Renneteau
19 September 2019 19 September 2019 by Jivko Panev
To Clerics, monks and all the faithful of the Archdiocese
On the night of September 14 to 15, 2019, following the communiqué of the Archbishop's Office announcing his decision to request the canonical attachment to the Moscow Patriarchate, you received a so-called "Archbishop's Council communiqué", which disturbed many of you.
This was not a communiqué from the Archdiocesan Council.
It is a letter of 7 members of the Council, written without the knowledge of the other members, and without any procedure. No notice or information was given to all the members of the Council, in particular its vice-president and Secretary. No notice was given to all the members of the Council. No deliberation. No copy of the "pseudo" communiqué was sent to Archbishop Jean.
Moreover, under no circumstances is there a statutory provision for the possibility of a "self-referral" of the members of the Council, especially if it concerns only a part of them and without the agreement of the other members. One can see serious shortcomings, to which is added the title of the "communiqué", suggesting that it would emanate from the CA as a whole, which can have no other intention than to mislead, and thereby to cause trouble The content of this "false communiqué" is also very serious. It denies the canonical reality of the attachment of our Archbishop to the Moscow Patriarchate following the request of Archbishop Jean, which was accepted by the Holy Synod of the Moscow Patriarchate. It calls for the outright dismantling of our Archdiocese. It also indicates that a request was made, in the name of the Council ( !), to Patriarch Bartholomew, to whom our Archdiocese no longer has canonical attachment since Saturday, to name … a locum tenens ; while inviting the parishes to get in touch with the metropolis of Rumania, or to the Greek metropolises.
It is astonishing that the authors of the letter can claim that "Metropolitan Joseph of the Romanian metropolis of Western Europe agrees to accept, even if temporarily and reversibly, the members of the clergy, who request it" in the absence of any declaration by Metropolitan Joseph himself. In addition, the appeal to integrate one of the seven metropolises of the Patriarchate of Constantinople confirms, if needed, that the pursued goal is a disintegration of the Archdiocese and therefore its disappearance. No vicariate is actually envisaged.
Finally, how can some members of the Council, taking advantage of "declarations of Archbishop Jean, concerning the possible canonical leaves granted to certain clerics", arrogate to themselves the right to vouch for this decision and undertake to transfer the clerical records of the clerics concerned to the bishop of the jurisdiction they have chosen ? This is a totally unbelievable usurpation of prerogatives.
We cannot accept in any way to make believe that we could be associated with such manoeuvres, or that they would emanate from the Council of the Archdiocese, whose mission is the preservation of our Archdiocese, and not that of deceiving the clerics and the faithful, stir up trouble, preach canonical absurdity and call for the dismantling of our Archdiocese.
The tensions within the Council in recent months, based on fundamental disagreements, cannot justify such methods, in general, and especially in the Church. Our position is clear, and it follows in every respect that of our Archbishop :
The AGE convened on September 7, following the one of February 23, 2019, which opposed by 93% the Ecumenical Patriarchate, refusing the dissolution of our Archdiocese, pronounced widely for the project of canonical attachment with the Moscow Patriarchate. By this vote, the AGE has declared the rupture of the canonical attachment with the Ecumenical Patriarchate. How it is possible to go on commemorating a patriarch when a large majority of the members of our Archdiocesan Association clearly rejected and expressed the wish to leave ? It should be noted here that no one – including the signatories of the "pseudo-communique" – could deny that the break with the Patriarchate of Constantinople was confirmed by this Emergency General Assembly. Otherwise, why did these signatories also invite the members of our Archdiocese Association to join the Romanian metropolis following some of them ? Simply because among those who voted against the project of attachment with the Moscow patriarchate, many wanted to go elsewhere.
This decision to break the attachment was imposed on our Archbishop. He is the guarantor of the canonical bond of our Orthodox Christianity. He has the responsibility to ensure that this canonical bond is renewed, Sunday after Sunday. Pastorally, the situation forced him to act. The decision taken in Emergency General Assembly, as he says himself, obliged him. The decision to join the Moscow Patriarchate is a pastoral decision. Such a decision cannot be that of a General Assembly, because it belongs to the one who is the guarantor of the pastoral ministry. Only the archbishop has the ability to grant canonical leave. Not the Archdiocesan Council, even if the latter would have validly gathered and deliberated, because this certainly does not fall within its power.
We must warn against the serious, unfortunately ill-intentioned, confusions that have been made, and continue to be spread.
Some of the 12 members of the Council of the Archdiocese cannot claim to constitute the Archdiocesan Council on their own. These members did not validly convene the Board, which therefore did not validly deliberate and cannot make any decision. They cannot communicate on behalf of the Council, let alone ask the Patriarch of Constantinople to appoint a locum tenens, which is , the least one can say, absurd, as some of them have meanwhile joined the Romanian metropolis.
We therefore wrote to Patriarch Bartholomew – on our behalf, and not claiming that we would be the Council as a whole – to let him know that the request did not emanate from the properly constituted Council of the Archdiocese and therefore has no legal value. We call for calm and responsibility. ` Archpriest Jean Gueit Vice President of the Council
Nicolas Lopoukhine Secretary of the Council
Archpriest Théodore Van der Voort
Michel Ribault Menetiere
This is one of the five free articles that you can read in their entirety.
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Archbishop Jean Renneteau
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Port-Royal Mondays
Downloaded from orthodoxie - Copyright


UK movie (1957). Insignia/Nat Cohen/Stuart Levy. Pr Herbert Smith. Exec pr Peter Rogers. Dir Alfred Shaughnessy. Mufx Philip Leakey. Screenplay Lou Rusoff. Starring Robert Ayres, Martin Boddey, Kay Callard, Edward Harvey, Lilly Kann, John Lee, Jack May, Ernest Milton, Barbara Shelley (Leonora), John Watson, Patricia Webster (movie lacks proper credits). 69 mins. B/w.


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Home>Music> Nipsey Hussle's Vigil Will Be Heavily Guarded By LAPD & Nation Of Islam "Muscle"
Nipsey Hussle's Vigil Will Be Heavily Guarded By LAPD & Nation Of Islam "Muscle"
Scott Dudelson/Getty Images
Nipsey's family is taking no shorts when it comes to curbing the violence.
Nipsey Hussle much-anticipated Staples Center vigil will be a tightly-guarded affair, according to a report published by TMZ. The Celebration of Life organizers have informed several levels of law enforcement to be on-guard come Thursday morning when the vigil is set to begin. Measures have been taken to mitigate the kind of chaos that erupted during last week's LA vigil. Cops say at least 2 people were shot during the messy affair.
According to sources conferring with TMZ, the security presence at the event will be staffed by a mix of LAPD personnel, Nation of Islam members and some of the employees that regularly work Staples Center events. The LAPD's will only be on hand to help the flow of traffic in the area, and reinforce the "hired muscle" if and only when called into action.
As for the violence that broke out at last Thursday's LA vigil for Nipsey, cops are still on the hunt for the person suspected of pulling the trigger. Nipsey's family is working hard to ensure that no further violence occurs on their watch, in relation to Nipsey Hussle's memorialization.
After being led to believe the opposite was true. would-attendees have since learned that admission is free of charge and absolutely open to the public. The mix-up was cleared up after the individual(s) handling Nipsey's social media posted a link with the requisite information.
Music News Nipsey Hussle celebration of life nipsey hussle death staples center event family estate free admission l.a.p.d. nation of islam shooter murder violence security los angeles
Jennifer Lopez Blasts Jose Canseco Over A-Rod Cheating Allegations On Breakfast Club
Adidas X Bape X NBHD Pod 3.1 & NMD STLT Images And Release Info
MUSIC Nipsey Hussle's Vigil Will Be Heavily Guarded By LAPD & Nation Of Islam "Muscle"


A final reminder that this year we will be holding our Remembrance Service at Brandwood End Cemetery on Sunday 12th November – 10.50am start.
Wreaths will be laid by a number of organisations at the Cross of Sacrifice on the main drive, and then at the WWI memorial. Everyone welcome.
Please note that for the short duration of the Service the Main Drive will be closed in this area, but access to the whole of the cemetery will still be available via the side roads.
There is a new website now available for people to search for ancestors- for family history/genealogy projects. This website covers all the burial/cremation records for Birmingham City Council.
The Offices will no longer carry out genealogy research and families will be directed to this website.
The Offices will however continue to provide grave location information for people wishing to visit the Cemetery, they will require the full name and year of death to be able to provide this.


MTHFR or Methylenetetrahydrofolate Reductase is the enzyme in the methyl cycle responsible for the remethylation of homocysteine into methionine. Any genetic variations in this gene influence your susceptibility to a countless number of diseases and defects.
There are over 50 variants of MTHFR, it is most commonly broken down into either C677t or A1298. The C667t variation is more commonly associated with heart disease and stroke, while the A1298 variation is most commonly associated with chronic illnesses. However with either variety you can experience an extremely wide variety of ailments and health conditions.
MTHFR defects are classified as heterozygous or homozygous. The heterozygous form of MTHFR means you have 1 affected gene and 1 normal. Translating into roughly 60% methylation efficiency. The homozygous class means both gene's are abnormal and methylation efficiency drops to between 10%-20%.
Vital for the production of Coenzyme Q10, Energy, Creatine, Melatonin, Phosphatidylcholine and Carnitine.
Responsible for the synthesization of proteins that make hormones, neurotransmitters and numerous immune components.
Regulating sulfur metabolism which is required to detoxify our body and cells.
Involved in the fabrication of phospholipids and myelin in the brain and our nervous system.
Required for our cellular mediated immune function such as T-Cells.
A necessary piece of the metabolism of Folic Acid.
Needed to convert hazardous homocysteine into mood elevating methionine.
It is easy to see why we become so susceptible to disease, infection, cellular dysfunction and cognitive decay as we age. As soon as our methylation cycle begins to diminish, the process of dying starts. This process lasts a few decades, but signs and symptoms can appear rather quickly.
In order to target the cause of MTHFR you need to supplement your levels of a few key vitamins. Specifically Vitamin B12 Methylcobalamin, Vitamin B6 Pyridoxal-5-Phosphate and Vitamin B9 Methylfolate. These vitamins are essential for the methylation cycle, allowing the body to perform countless vital functions including produce Glutathione.
L-Glutathione is another key supplement for MTHFR treatment. Because the body's levels of GSH are severely lowered in individuals with MTHFR, promoting Glutathione levels directly is extremely beneficial. Choose a top quality Glutathione supplement formulated specifically for maximum absorption and benefit.


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Dog Meat Is Now Banned in Nagaland, India!
Home » Animals » Animal Rescue » Dog Meat Is Now Banned in Nagaland, India!By Jane Wolfe | July 7, 2020
Photo Credit: Luis Quintero/Pexels
In a major step toward ending dog slaughter in India, Nagaland has officially banned importing, trading, and selling dog meat for human consumption throughout the state.
Nagaland's chief secretary Temjen Toy announced "the wise decision" on Twitter last Friday:
"The State Government has decided to ban commercial import and trading of dogs and dog markets," the post reads, "and also the sale of dog meat, both cooked and uncooked."
This welcomed move follows a public appeal by Indian Member of Parliament Maneka Gandhi, who pressed the state government to halt the brutal trade after seeing shocking images of innocent dogs tied up and stuffed into sacks awaiting slaughter at a "wet" market. The appeal resulted in over 125,000 people writing to the Nagaland state government and demanding a ban.
Humane Society International estimates that up to 30,000 dogs are smuggled into Nagaland annually to be sold into live animal markets, where they're frequently bludgeoned to death before being butchered. In addition, thousands of dogs are stolen from homes or taken as strays from the streets to be sold as food.
Nagaland's decision to outlaw dog meat is a crucial milestone for animal rights, but there are still thousands of helpless dogs suffering and dying each year in India for this barbaric trade.
Lady Freethinker would like to thank the nearly 43,000 people who have signed LFT's petition urging India to impose a complete ban on importing, trading, and selling dog and cat meat. If you haven't signed yet, please add your name and help stop thousands of animals from being needlessly slaughtered.
SIGN: End India's Cruel Dog Meat Trade
Brooke on July 20, 2020 at 9:15 am
if that's what they need to eat… fine. But I know that they abuse the dogs. Disgusting as hell
Kylie T on July 20, 2020 at 1:08 am
Thank you, cruelty needs to STOP!
R and D on July 17, 2020 at 10:41 am
So many illegal things going on in the world. Lets keep our fingers crossed this happens.
Jan Anthonisz on July 12, 2020 at 3:31 am
I'll believe it when it happens.. Banning is one thing. Illegal is another by hanging this over populated country on a rope for the starving crocodiles, tigers and other wildlife.
Dog Bless. [email protected]
Sheila T. on July 17, 2020 at 10:17 am
I agree wholeheartedly with you, Jan. Although this appears to be a step in the right direction, I'll believe it when it happens. Strong enforcement of this law is a must so that those whose break it, will suffer great consequences. Also, there are many other animal abuses/tortures/murders happening in India, particularly with elephants and tigers. Their government should strongly consider enacting some sort of animal rights and protection laws. I pray they'll act to protect the wildlife there from cruelty at the hands of so-called "humans" and have stringent punishments for those who break the law.
Manel Dias on July 11, 2020 at 2:10 pm
Thank you India for banning this shameless Dog eating habits in your country. Indians shouldn't be this low. Shame on the ones who have dog flesh in their stomachs.
Mrs Pamela Blick on July 9, 2020 at 12:35 am
Excellent news, should be banned worldwide.
Leanne Ortiz on July 8, 2020 at 11:19 pm
Bravo India 🇮🇷.
Irene Leggett on July 8, 2020 at 1:42 pm
Once again, as with CHINA, I shall only believe this when it actually happens. And I thought that the people of India were SUPPOSED to revere animals but obviously, like the rest of the cruel masses, they are nothing but two-faced hypocrites…..they even slaughter 'fevered' cows!!!!!
helene b on July 8, 2020 at 4:45 pm
Brenda Jacobs on July 8, 2020 at 11:12 am
Thank heavens! About time!*
Thank heavens! About time!!
Ann Karin Johannessen on July 8, 2020 at 10:49 am
So good👍😍
Muriel Servaege on July 8, 2020 at 9:42 am
Congratulations, Nagaland! Thank you so much!
Sharon Slocum on July 8, 2020 at 8:16 am
Thank God it worked to get this stopped. You did awesome.. Stealing pets for money is dispicable and evil. Glad this practice of eating pets is now old news.
PAMELA on July 8, 2020 at 6:46 am
Ok, so it's banned, but can they enforce it??!! China moved dogs and cats to their companion animal list, and removed them as live stock, and the Yulin festival STILL went on for 10 days of senseless slaughter of innocent dogs and cats, some of them stolen from pet owners back yards. I will believe it when I see real change happening, and in a country of A BILLION people, we shall see, but good on them for making the law, it shows there is a real cry for change!!!
VERONIQUE on July 8, 2020 at 1:20 am
Un petit pas dans la bonne direction, mais il reste encore beaucoup à faire!!!!
Debi McLean on July 8, 2020 at 12:40 am
Terrific step in the right direction…..let'shopewe can get other places/people/politicians to follow suit.
Viorica Filimon on July 7, 2020 at 10:01 pm
Dog and cat meat and cruelty toward the animals should be banned everywhere on Earth!
May on July 7, 2020 at 7:01 pm
Justice, compassion, laws, life, LOVE for the dogs 🙏🏼 Please 🙏🏼
Justice, compassion, laws, life, LOVE for the animals 🙏🏼 Please 🙏🏼
Christina Uhlir on July 7, 2020 at 6:53 pm
It makes you wonder, how could this happened in India in the first place? India is a Hindu country, how low will they go?
Ahimsa (Sanskrit non-injury) – the Hindu and Buddhist doctrine of refraining from harming ANY living being, is now "optional". Yes, even a cow fell from grace, it is sacred no more.
Thank you Nagaland. Please, the law has to be enforced, otherwise, it's just a signed piece of paper.
Gisela Dougans on July 7, 2020 at 3:30 pm
Rosemarymease on July 7, 2020 at 3:16 pm
OMG THANK GOD
OH GOD THANK GOD
Christine Saranchuk on July 7, 2020 at 3:11 pm
Thank you Nagaland, India! Hopefully the rest of the world will follow.


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You are here : Home Chemicals and Advanced Materials Chemical Products Derivatives
Global Methylene Diphenyl Diisocyanate (MDI) Market Research Report
Report Code: ME 1000
Methylene Diphenyl Diisocyanate (MDI) and its peer markets - Dicyclohexylamine, Tetrafluoroethylene (TFE), Dipropylamine, Alcohol Sulfates(AS), Methylamine, Diallylamine, P-Phenylene Diisocyanate (PPDI), hexachlorodisilane (HCDS), Fracking Chemicals and 350 other markets - adds up to total Derivatives market.
Methylene Diphenyl Diisocyanate (MDI) can be segmented by Geographies, Companies, Groups, Applications and Ingredients. Geographies of this market are North America, Europe, Asia-Pacific and Rest of World. Companies of this market are BASF SE (Parent), Huntsman Corporation, Dow Chemical, Bayer AG, Nippon Polyurethane Industry Co. Ltd, Mitsui Chemicals Inc., Isopol Produtos Quimicos, Petroquimica Rio Tercero, Other Companies, Yantai Wanhua Polyurethanes Co. Ltd., KUMHO MITSUI CHEMICALS INC. and Other Companies. Groups of this market are Aromatic Isocyanates. Applications of this market are Polyurethane CASE, Polyurethane Foams and Other Applications. Ingredients of this market are Aniline, Formaldehyde, Phosgene and Ingredients (Others).
Key Questions Answered
What are market estimates and forecasts; which of Methylene Diphenyl Diisocyanate (MDI) markets are doing well and which are not?
What is the competitive landscape; How companies like BASF SE (Parent), Huntsman Corporation and Dow Chemical doing in Methylene Diphenyl Diisocyanate (MDI)?
What makes our report unique?
It will provide you market insights into Polyurethane CASE, Polyurethane Foams and Other Applications.
This report provides market sizing and forecast for the Methylene Diphenyl Diisocyanate (MDI) market. It also provides market sizing and forecast along with the drivers/inhibitors/opportunity analysis for each of the micro markets.
The report provides deep dive competitive landscape covering the top players such as BASF SE (Parent), Huntsman Corporation, Dow Chemical and Bayer AG.
The reports provides benchmarking insight on the top players BASF SE (Parent), Huntsman Corporation, Dow Chemical and Bayer AG.
The report provide competitive intelligence on BASF SE (Parent), Huntsman Corporation, Dow Chemical and Bayer AG.
Many times, customers do not get specific intelligence they are looking for in multi-client syndicated studies. So we offer 10% customization which will ensure you get the desired market intelligence, may it be specific to Polyurethane CASE, Polyurethane Foams and Other Applications applications or Methylene Diphenyl Diisocyanate (MDI) market in North America, Europe, Asia-Pacific and Rest of World.
Global Methylene Diphenyl Diisocyanate (MDI) companies
Top developments
Huntsman aimed to boost sales in China and India
Bayer MaterialScience AG expanded their successful and cosolvent-free portfolio of Impranil line
BASF sought permission from Chinese authorities to build a new production plant at Chongqing, Southwest China
BASF started a new Polyurethane Solutions System House in Dubai
4 By Applications
4.1 Polyurethane CASE
4.2 Polyurethane Foams
4.3 Other Applications
5 By Groups
5.1 Aromatic Isocyanates
6.1 Aniline
6.2 Formaldehyde
6.3 Phosgene
6.4 Ingredients (Others)
7 By Geographies
7.3 Asia-Pacific
7.4 Rest of World
8 By Companies
8.1 BASF SE (Parent)
8.2 Huntsman Corporation
8.3 Dow Chemical
8.4 Bayer AG
8.5 Nippon Polyurethane Industry Co. Ltd
8.6 Mitsui Chemicals Inc.
8.7 Isopol Produtos Quimicos
8.8 Petroquimica Rio Tercero
8.9 Other Companies
8.10 Yantai Wanhua Polyurethanes Co. Ltd.
8.11 KUMHO MITSUI CHEMICALS INC.
8.12 Other Companies
Reports Interested in : Global Methylene Diphenyl Diisocyanate (MDI) Market Research Report
Asia-Pacific Methylene Diphenyl Diisocyanate (MDI)
Methylene Diphenyl Diisocyanate (MDI)-Asia-Pacific can be segmented by Companies, Groups, Applications and Ingredients. Companies of this market are BASF SE (Parent), Huntsman Corporation, Dow Chemical, Bayer AG, Nippon Polyurethane Industry Co. Ltd, Mitsui Chemicals...
North America Methylene Diphenyl Diisocyanate (MDI)
Methylene Diphenyl Diisocyanate (MDI)-North America can be segmented by Companies, Groups, Applications and Ingredients. Companies of this market are BASF SE (Parent), Huntsman Corporation, Dow Chemical, Bayer AG, Nippon Polyurethane Industry Co. Ltd, Mitsui Chemicals...
Europe Methylene Diphenyl Diisocyanate (MDI)
Methylene Diphenyl Diisocyanate (MDI)-Europe can be segmented by Companies, Groups, Applications and Ingredients. Companies of this market are BASF SE (Parent), Huntsman Corporation, Dow Chemical, Bayer AG, Nippon Polyurethane Industry Co. Ltd, Mitsui Chemicals Inc.,...
Phthalic Anhydride
N-propanol
Process Oil
Acetylacetonates
Aliphatic Isocyanates
Aromatic Isocyanates
Ester Solvents
Ethyl Acetate Solvents
Butyl Acetate Solvents
P-series / Propylene-based Glycol Ethers
Indium Tin Oxide
N-Butyl Acetate
Octanol
Oxo-alcohols
Normal Butanol OR n-Butanol
Iso-Butanol
2-Methyl-2-butanol (2M2B)
Isodecyl alcohol
Petroleum Additives
Silicates & Silicas


2016 was a warm, early vintage. Our Reserve Shiraz grapes ripened beautifully to give intense raspberry and plum flavours. We co-fermented it with one percent Viognier to lift the perfume and add silkiness, then we later blended in a small amount of floral Mourvèdre to complete the wine. Matured in Italian coopered French oak, the wine is rich, spicy, velvety and complex. It should age well for many years.


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Nothing slow about Windows 10 adoption as it blazes past 200 million installs
By Chriss Stephens Dec 30, 2015
Apparently the number of Windows 10 installations out there has increased far more than was previously thought in the last couple of months, at least according to the rumour mill.
Word has come from sources who spoke to WinBeta, claiming that Windows 10 has now been installed on over 200 million devices across the globe (note that this is devices, so not just desktop PCs).
Of course, this is just speculation and not an official figure, and it represents a big jump since Microsoft's last announcement of 110 million installs back in October.
Indeed, at the end of October, WinBeta's inside contacts claimed the number of Windows 10 installations had increased to 120 million – meaning an increase of around 10 million in just under a month.
That doesn't quite tally with a leap of 80 million in two further months – and neither does it match up with what bean counting firms such as StatCounter have been saying about Windows 10's pace of adoption slowing down over the past couple of months.
In other words, keep the usual pinch of salt to hand…
That said, Christmas sales of new devices certainly won't have hurt Windows 10's prospects. Hopefully we'll get some more official figures from Microsoft soon.
Meanwhile, Redmond is likely to continue to push Windows 7 and 8.1 users to upgrade, and we've seen some dubious tactics of late including presenting options in a manner skewed towards getting folks to make the leap to Windows 10 (and indeed allegedly messing with utilities which block the pop-up Windows 10 upgrade box).
5 ways Microsoft can own 2016
10 essential features your next business laptop should absolutely have
Best of techradar 2015: our articles of the year


These conditions represent the terms and conditions for using the Home Baking Essentials website – an RM Curtis & Co ltd brand website.
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Himspices Ginger Masala is nothing but the freshly grinded ginger intended to supply the ginger requirement. Amost every spicy dish demands ginger but it is not possible to keep fresh ginger all time. So Himspices came up with the concept of dry ginger powder. Handpicked fresh ginger are kept in the water and then peeled off. After that they are kept in the open sun for a week and finally they are grinded into the powder.


text:
DiviGas closes $3.6M seed round to support commercialization of next-gen membrane for H2 separation
Start-up DiviGas has announced a $3.6-million seed round to support the commercialization of a new next-generation polymeric hydrogen separation membrane. Divi-H, Divigas' new polymeric membrane, can purify hydrogen up to 99.95% purity
from any feedstock composition, with best in class recovery rate, and is the most robust system against adverse feed conditions.
The funding is led by the venture arm of MANN+HUMMEL (a global market leader in filtration and separations), Energy Revolution Ventures from the UK, Volta.VC from the US, and New York climate investor Albert Wenger.
Every year $110 billion of hydrogen gas is generated in refineries, chemical plants, and fertilizer plants of which 15%—$16 billion—are lost to flaring. Divi-H, DiviGas' membrane, can recycle this previously unrecoverable hydrogen gas, netting the average refinery $3-6 million annually with a 2-3x return on investment (ROI).
Hydrogen production is also a major emitter of CO2, generating approximately 1000 million tons or more than 2% of global O2 emissions. DiviGas' membrane enables the upgradingp of existing hydrogen plants to generate so-called 'blue' hydrogen where the CO2 is captured. According to the IEA, by 2050 the world will make 200 million tons of blue hydrogen, all of which will need better capture technology.
DiviGas' membrane, Divi-H, effectively tackles these two problems, with a new polymer composition inside modules containing tens of thousands of polymeric hollow fibers. The result is a new level of performance due to its extra resistant properties (extreme acidic resistance with up to 150 ºC versus 50 ºC from other membranes).
Source: DiviGas
This financing round will enable the production of Divi-H at an industrial scale, under the first two mass manufacturing lines. These will allow the company to ship its first industrial-scale pilots with select partners and to continue the development of the next product, a CO2-purifying membrane.
The solution presented by DiviGas can operate in refineries, petrochemical plants, ammonia plants, methanol and metallurgical production, power-to-gas systems, gasifiers, and many other production facilities. The polymeric membrane, Divi-H, can be used in a wide range of applications, from fuel gas recovery to loop optimization through H2/CO adjustment and carbon capture.


text:
About ES&M
ENVIRONMENTAL STRATEGIES & MANAGEMENT
RIDEM Awards $2.6 Million in Brownfield Grants
As reported in GoLocalProv.com on October 31, 2018, RIDEM awarded $2.6 million in Brownfield Grants to twelve projects across six cities and towns in funding that was made available by the 2016 Green Economy Bond. Governor Gina Raimondo stated "When we're able to clean up brownfields while also increasing our commitment to renewable energy, that's progress we can all be proud of. Cleaning up contaminated brownfields sites is one of the smartest investments government can make. I'm committed to funding these projects quickly, and I look forward to the success stories that this latest round of funding will set into motion."
ES&M put together three of the applications that were awarded 2018 Brownfield Grant funding.
Tallman Enterprises
Our client Tallman Enterprises was awarded $250,000 for remediation and development of the historic Conant Thread/Coats & Clark Mill Complex located at 390-392 Pine Street in Pawtucket. Cleanup of the 14,000 square foot former administration building is essential for its intended redeveloped as a yoga studio. Other parts of the site are intended for subdivision. An estimated 21 construction jobs and 45 permanent jobs will be created as a result of this project. ES&M conducted site investigation activities in the spring of 2018 to adequately assess the nature and extent of contamination at the site and to evaluate and identify a cleanup remedy.
Blackstone Pawtucket LLC
Our client Blackstone Pawtucket LLC was awarded a remediation/redevelopment grant of $198,217 for their continued renovation of the former riverside mill building located at 59 Blackstone Avenue in the Armory Arts District of Pawtucket. Grant funding will be used to continue to remediate and modernize this century old Blackstone Avenue property. Back in 2007, this property had a 50% vacancy rate, almost 300 broken windows, and an average square foot revenue of under a dollar per square foot. Blackstone Pawtucket LLC has spent the last decade and over a million dollars in realizing their vision for this property. The improvements completed to date have created vibrancy and activity in the neighborhood. The 2018 Brownfield Grant funding will be used to replace and install site structures such as a retaining wall, river walkway, and lighting, to roofing, window and siding improvements, and new mechanical, electrical, and plumbing systems. ES&M will continue to provide professional environmental and engineering services and construction management during this project.
Gravelly Hill Road Solar Array
ES&M supported our client in obtaining a $56,000 assessment grant and a $250,000 redevelopment grant for the Gravelly Hill Road property located in South Kingstown, RI. The property is a currently vacant former septage dump. ES&M has been working in conjunction with the property owners and a solar development company to convert this former dumping ground into a 3,200-kilowatt solar farm. Once complete, the farm will produce energy for 610 homes and reduce greenhouse gas by an amount equivalent to removing 871 cars from the road.
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Phenomenologically viable Lorentz-violating quantum gravity.
Horava's "Lifschitz point gravity" has many desirable features, but in its original incarnation one is forced to accept a nonzero cosmological constant of the wrong sign to be compatible with observation. We develop an extension of Horava's model that abandons "detailed balance" and regains parity invariance, and in 3+1 dimensions exhibit all five marginal (renormalizable) and four relevant (super-renormalizable) operators, as determined by power counting. We also consider the classical limit of this theory, evaluate the Hamiltonian and supermomentum constraints, and extract the classical equations of motion in a form similar to the Arnowitt-Deser-Misner formulation of general relativity. This puts the model in a framework amenable to developing detailed precision tests.
18445567 - Stochastic theories for the irregularity of enso.
1506507 - Type a behavior pattern: new perspectives on theory, assessment, and intervention.
17972717 - A modular theory of learning and performance.
7938337 - Constructing inferences during narrative text comprehension.
16451587 - An artificial neural network for estimating haplotype frequencies.
7889227 - Review of nonparametric methods for the analysis of crossover studies.
Center for Fundamental Physics, University of Maryland, College Park, Maryland 20742-4111, USA.
Previous Document: Gravitational wave forms for two- and three-body gravitating systems.
Next Document: Search for the standard model higgs boson in tau final States.


Jimmy, Woakes, Overton and Broad might make a decent foursome with Moeen bringing a little spin.
And I think ball is a decent bowler who just needs another game or two to get his wicket tally going.
Tom Curran impressed in his short form games too temperament wise.
England have some decent bowlers to work with it's just their batting that's going to struggle.
Bowled out CAXI for 76 to win by 100+ runs so I guess that's something. Cook doesn't seem to have gotten much time out in the middle but I think everyone else in the top six has made at least one fifty. And some wickets for the bowlers.
I believe there's one more tour match against CAXI in a few days and then it's the first test!!
Boycs wrote: Jimmy, Woakes, Overton and Broad might make a decent foursome with Moeen bringing a little spin.
Thats a very good batting tail with Overton, Moeen, Woakes and even Broad.
As the first Test draws closer, I'm getting more and more tense.
Bancroft definitly should be in the talk, 2 fifties in the firsr shield game and now 161 n.o yesterday opening as a wicketkeeper batsmen. Renshaw failed yet again.
Wade won't get picked now, bloke can't bat.
Verity wrote: Bancroft definitly should be in the talk, 2 fifties in the firsr shield game and now 161 n.o yesterday opening as a wicketkeeper batsmen. Renshaw failed yet again.
yeah, WACA is a road though, maybe even a freeway...but still, 161 requires application even at the best of times and that's rare for a lot of keeper batsmen.
Last warm up game in a few hours! Ahhh!
There is a great Cartoon i saw years ago, had a Batsman being hit in the head by a Bouncer with the caption underneath "in the spirit of Cricket" and next to it a batsman gently playing an underarm delivery with the caption "not in the spirit of Cricket"
I AM AN IDIOT AND NO NOTHING ABOUT CRICKET.
Time I had a say here Boycs with the first Test now next Thurs .
Who the f***is Mason Crane? Good question. A rookie who happened to have a very good season in Sydney Premier Cricket last season. Was the second overseas player since Imran Khan way back to get a guernsey for the NSW Blues. That is why he was picked. Go figure.
The Aussie top six are starting to sort themselves out. Most are getting state runs except Renshaw and Handscomb. Renshaw is being savaged by the media. Evidently it has already forgotten his sublime 150 at the SCG last year in one of his first outings for his country.
The only question marks over the baggies side as I see it is who will keep and who will occupy #6.
Bancroft has compiled something like 600 runs in his last four FC games, incl a double in England county cricket so he well and truly puts himself in the Ashes frame. He can also keep so that is a bonus having him bat in top six and opening a spot for an additional batsman or bowler.
Unlikely he will be blooded as a keeper tho against tuff opposition such as your boys. So I see Nevill taking the gloves and Cartwright as incumbent or Bancroft batting at #6.
I have been very impressed with the pre tour form of Chris Woakes. Who will be your #6. Moeen Ali?
Yeah they often have explanatory cartoons like that in public rest rooms at airports, on airplanes , and popular tourist destinations as well as on fire hazards, beside escalators, even literature on airplanes as to how to get off an airplane in an emergency.
Last edited by Paddles on Wed Nov 15, 2017 8:44 am, edited 1 time in total.
6/54 for woakes first innings of this CAXI match.
Boycs wrote: 6/54 for woakes first innings of this CAXI match.
I think Overton and woakes have bought their berths alongside broad and Jimmy with Moeen to spin.
Boycs wrote: I think Overton and woakes have bought their berths alongside broad and Jimmy with Moeen to spin.
How is the Stokes drama going Boycs? Overton and Woakes have to play, and based on their performances so far could place pressure on Anderson to perform which he has never done in Australia, or anywhere else outside England, especially if Stokes does get the chance to venture out here. I wouldn't read to much into the CAXI, apart from Matt Short and Simon Milenko there isn't a lot of talent in the side and are mostly club cricketers with assumed potential, and players with FC experience in Larkin and Sandhu are major disappointments.
It seems to have dropped off the news a while ago now. I think the media have moved on. Last update was that two guys came forward to say stokes had been defending them.
Not bad. There's been an improvement consistently from warm up to warm up which is heartening. And I think stoneman has three half centuries to go with this hundred now. Might be good. I appreciate what mick says about opposition quality but time in the middle is still valuable.
Paine is a massive bolter if this is correct.
I dont know why Aussie selectors have loved Shaun Marsh. He has been given a long rope, in my opinion just because he is Geoff Marsh's son. This kind of sycophancy I thought only happens in India.
bolero wrote: I dont know why Aussie selectors have loved Shaun Marsh. He has been given a long rope, in my opinion just because he is Geoff Marsh's son. This kind of sycophancy I thought only happens in India.
Who else are you going to pick? No one else is really putting there hand up and Marsh's Test record is as good as anyone's outside the test side. Bancroft and Khawaja are the only ones demanding call ups and it looks like they have been.
The side has not been officially announced but the way the reporting is happening, it is correct.
Cue Steve and Mark Waugh ashes incumbent (Maxwell replaced injured Mitch, at least in India) replacement tales.
Looks like England players have run into just the kind of form that should give them a major confidence boost ahead of the 1st Test.
5-0 there for the taking, especially against THIS Aussie side.
Any fighters in this Aussie side? Right now I reckon the current Windies side could roll over this Aussie side.
raja wrote: Looks like England players have run into just the kind of form that should give them a major confidence boost ahead of the 1st Test.
10/10 for your trolling efforts raja, but the locals just aint biting.
I'll support England but I expect a comfortable home series win to Straya.
Strayas March tour to Safrica after winning the Ashes will lead to quite a test cricket feast over the next 5 months.
When was the SA tour to Australia where Clarke made a fighting hundred despite being hit in the body and bounced all the time. I was watching that but can't remember when or where in Australia it was. Impressive batting I thought.
Actually now that I think about it, it might have been in SA. Could have been his 160-odd at newlands?
Boycs wrote: When was the SA tour to Australia where Clarke made a fighting hundred despite being hit in the body and bounced all the time. I was watching that but can't remember when or where in Australia it was. Impressive batting I thought.
Yeah. Was just thinking of SA-Aus matches I really enjoyed. I think there was an era around then where if you wanted top-flight Test cricket outside India you watched SA v Aus.
Stoneman innings this tour so far: 85, 51, 61, 111.
Like I said before, another David Steele-type tour coming up?
I thought Bancroft was a keeper. Is he not a good a keeper?
I dont have a problem with Paine selection otherwise.
Boycs wrote: Stoneman innings this tour so far: 85, 51, 61, 111.
There is a lot to like about Stoneman, very strong to any delivery on his legs, though not as prolific to deliveries on the off side. You know Hazlewood will keep them outside off all day. If he goes chasing them, Hazlewood will get him out, so he will have to show patience, do you think he can do that? There is also a lot of difference between the lollipops Sandhu and Conway are serving up, waiting to be smacked to the boundary, then the 140+ deliveries Starc and Cummins will bowl, and if the conditions are right those deliveries will be inswinging yorkers. The English team are currently looking in form and I hope you're right Boycs we need a good test series. I've noticed England still have problems against leg-spinners based on the warm up games. Hopefully your boys don't get homesick or decide it's time to retire, but they shouldn't, there's no Mitchell Johnson playing.
Stoneman is in great form yes but he is yet to face anyone who is rated in the top 24 bowlers in Australia except for Nathan Coulter-Nile. Don't get carried away with form from these matches, they are weak teams.
Why are we being so hard on Tim Paine, Wade & Nevell haven't exactly set the world on fire. Bancroft is an opening batsman who is a capable back up Keeper, the regular WA Keeper is Sam Whiteman but he is currently injured.
Memo to England Batsman don't hit catches anywhere near Short leg, by all reports Bancroft is also a superb in there.
Yet they haven't selected Bancroft. Is that a surprise?
They did select Bancroft, Boycs.
MikeR68 wrote: They did select Bancroft, Boycs.
Oh sorry. I'd heard there had been a surprise omission and I thought it was Bancroft.
Oh I forgot does anyone want to do a draft?
Boycs wrote: Oh I forgot does anyone want to do a draft?
Pls go ahead. People interested will join. SuperGLS also mentioned that he may visit the forum for the Ashes.
Yea ill join the draft.
1 Ashes down 1 to go, the Aussie girls have retained the Womens Ashes.
Great news for Aussie fans, Warne has predicted England. With Warnes record of predictions that will mean a 5-0 whitewash to Australia.


This is the unquestioned authority of Jeff Turner related content on the interwebs.
Are you a Road Runner customer and noticed that it takes forever to load web pages lately?
If so, you can thank Time Warner for enabling a new feature on your internet service, without your permission, that automatically hijacks your internet traffic in order for them to try to make more money from you.
Road Runner is hijacking failed DNS requests — when you accidentally type "googlec.om" instead of "google.com", for example — and sending their own content back down to your web browser, unsolicited.
It's essentially spam. Road Runner is spamming their customers. Worse, it's a violation of trust between an ISP and its customers.
But the much bigger problem here, and one that really illustrates why Road Runner shouldn't be screwing around with stuff like this, is this little feature has completely hosed their DNS, and is causing delays, in my house at least, of anywhere between 1 and 5 seconds in loading new pages.
After some quick searching I found this guy's post on how to opt-out of their DNS hijack:The opt out feature is "hidden" behind the rather metaphysical sounding "Why am I here?" link that shows up after Road Runner redirects your initial web query.
And viola, pages are loading in no time again. So if you've been having problems, give that a shot.
Verizon and their FiOS service can't get here soon enough.


Editor: In a recent case, the AAT has affirmed the ATO's ability to use benchmarks to amend a taxpayer's return where their record keeping was found to be insufficient and lacking.
The cost to this taxpayer of having poor record keeping practices was about $130K.
The taxpayer, a Mrs Carter, carried on a florist business in a suburb of Perth, WA.
Her 2008 income tax return reported a cost of goods sold (COGS) of $259,982 and "Total business income" of $313,971.
In September 2010, the ATO advised that her activity statements and income tax return for the florist business for the 2008 income year would be subject to audit, on the basis that the COGS for the Florist Business represented 83% of her reported business income.
This was outside the ATO's COGS industry benchmark percentage range of between 44% and 54%.
In the same letter, the ATO requested that she provide it with evidence that she was correctly recording and reporting her business income for the florist and an explanation as to why her business was reporting outside the benchmarks for her industry.
cash register roll receipts for the period 9 May 2008 to 17 May 2008.
her till was never working properly and the roll would never follow through correctly and constantly jammed.
The ATO advised the taxpayer that, as she had forwarded only partial 'Z summaries' of her till tapes and failed to reconcile her cash takings, it had applied the COGS benchmarks for the florist industry, increasing the income of the florist business by more than 50%.
This resulted in a shortfall of income tax of $57,389 and a shortfall of GST of $16,745.
The ATO initially applied penalties of 75% in relation to the shortfalls, of $43,042 and $12,558 respectively.
This was later reduced to 50% on objection.
Editor: For interest's sake, it seems that the taxpayer may not have taken this all too well as, on appeal to the AAT, she applied to include additional grounds including that "The Commissioner breached the APS Code of Conduct and Federal Criminal Law by committing fraud, dishonesty and lack of care and diligence." Since we don't know if the ATO has yet to review the 2009, 2010, 2011 and 2012 returns and BAS statements, that might have been a little ill-considered. Still, to each their own.
Based on the evidence before it, the AAT considered that Mrs Carter failed to prove positively, on the balance of probabilities, that the relevant assessments were excessive.
The AAT found that the evidence provided did not prove how Mrs Carter calculated the gross income of the florist business for the year ended 30 June 2008 and, in particular, the cash component.
Consequently, the AAT decided that, in the circumstances, it was open to the ATO to exercise its discretion and apply the COGS small industry benchmark range (of 44% to 54%) for the florist industry and increase the income of the florist business for the 2008 year and, therefore, increase Mrs Carter's income tax and GST liabilities in respect of that year.
clients of the implications if they can't comply.
"……we accept that a person may discard the rolls of tape after one month provided that the person has reconciled the "Z-totals" with actual cash sales and bankings for that period. The reconciliation must take into consideration any cash earned that the person used for other persons, e.g., personal drawings, minor purchases, etc. The person must keep the reconciliation for the statutory period (5 years). We consider that it is necessary for the person to keep the one month representative sample so that the ATO staff can verify that the "Z-totals" are an accurate summary of every individual transaction that relates to the person's income and expenditure. The representative sample of the rolls of tape enables ATO staff to analyse more accurately whether a person has reconciled the bankings with the "Z-totals." If a person does not do a reconciliation, the person must keep the rolls of tape for the statutory period (5 years)".


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Popular Science. Let's Have Some Chemistry. Part 1
№ 3 (9) 2021
Those who are keen on science, especially chemistry, know the name of Artem Oganov well. And those who just start showing interest in this area will be curious to find out about the world-renowned Russian chemist. Famous crystallographer, educator, Professor of the Russian Academy of Sciences, a member of the most prestigious Academia Europaea is known mostly for his unique methods for computational materials discovery and crystal structure predictions, studies of matter at high pressures. Thousands of researchers all over the world use the USPEX computer program developed under his supervision. Dozens of his predictions have been confirmed experimentally and have significantly affected the fundamental knowledge in materials science, physics, chemistry, and Earth sciences
Let's talk with the famous scientist about what a successful career can start from, how science is made, the qualities scientists must have to succeed, and many other things. We hope that such interesting and honest opinions about different aspects of science will encourage somebody to devote their lives to research in Russia.
Having graduated from Moscow State University's Faculty of Geology with honors with a degree in Crystallography and Crystal Chemistry, Artem Oganov, at the age of 23, won a scholarship to study in the West. He obtained a PhD degree from University College London and then habilitation (Doctor of Physical and Mathematical Sciences in Russia) from ETH Zurich. He moved to the State University of New York at Stony Brook as Associate Professor in 2008 and was promoted to Full Professor in 2010.
In 2013, the scientist won two mega grants — in Russia and China. In 2014, he moved to Russia and became a Full Professor at Skolkovo Institute of Science and Technology. Since 2020, he has also been a Full Professor at NUST MISIS, and since 2021 — Head of the Laboratory of Crystal Chemistry of Vernadsky Institute of Geochemistry and Analytical Chemistry of the Russian Academy of Sciences.
Among the numerous awards of Artem Oganov are the Chinese Government's Friendship Award. He was elected a Professor of the Russian Academy of Sciences in 2015. He has been a member of Academia Europaea since 2017 and was elected a fellow at the Royal Society of Chemistry and the American Physical Society in 2020. Sixteen Candidates and one Doctor of Sciences earned their degrees under his supervision.
Oganov became the youngest laureate of the Soglasie international award granted by the Union of Armenians of Russia supported by the Russian Government
The Big Dream
– I had been dreaming of becoming a scientist since I was four. I was captivated by a popular science book from our home library. My brother and I learned to read early. We liked leafing through books, reading and examining them. We had all kinds of books. Our mom made us familiar with a variety of things, including poetry, painting, history, and sciences, to find out what we were inclined to and what we gravitated to and help us make our dreams come true later. Not only the pictures in the chemistry book but also the beautifully written text aroused my interest. It described chemical elements, how they occur naturally, how they behave, what properties they have.
That's how I got absorbed in chemistry when I was a child, and I could see myself only as a scientist all my life. It didn't take long before I could read Himiya i zhizn' (Chemistry and Life) journal and other books. When I was 6-8, I attended lectures on chemistry at the Polytechnic Museum and Mendeleev Institute.
I believe this to be the best and most universal way to acquaint children with the world of knowledge, inspire them so that they are keen on reading books, attending lectures, and living.
Prediction: Magic Or Science?
– Prediction is one of the functions of science. Science must generalize, explain, and predict. That's why any well-developed scientific discipline has a predictive framework.
In crystallography, this predictive framework was underdeveloped not too long ago. Crystal structure prediction was thought impossible, and scientists considered this problem unsolvable.
However, if we know the structure, we've long had an opportunity to calculate an array of properties using complex quantum mechanical methods. But, again, this can only be done if we know the structure. And the prediction of the structure itself seemed impossible in principle.
In Russia, computational sciences suffered severely from the lack of supercomputers until recently. The reason is clear — the Jackson-Vanik amendment in US legislation prohibited the sale of supercomputers to the USSR and Russia for many years. Russian scientists severely lacked supercomputer resources in the late Soviet Union and early post-Soviet Russia. Later this amendment was repealed, and many problems disappeared. Over the last 10-15 years, Russia has had a constellation of scientists working in this area at an international level.
But let me revert to the point I started from. Property prediction based on the predetermined structure is well-proven for most properties, but structure prediction was considered impossible. But I proved that structure could be predicted when I developed (2005) and published (2006), in collaboration with my student, the method to solve this problem. Now we can predict structure based on the predetermined composition. You preset a chemical formula, and my program will predict the structure that will help you calculate a variety of properties. You can describe a substance even if you don't hold it in your hand.
Later, I refined this method. And you don't need to preset a chemical formula anymore — just say what elements you are interested in and what conditions (pressure, temperature) there are. And the program will find all stable compounds of these elements under these conditions. Tentatively speaking, my crystal structure prediction methods have brought theoretical crystallography and materials design to a really predictive, breakthrough level.
– Even under normal conditions, we know by no means all compounds — scientists always discover new ones. It's exceedingly expensive to handle all possible combinations of all elements and find all stable compounds experimentally. And it's hardly possible to handle all these compounds, find the best materials for various purposes — for example, the hardest material, the strongest or most magnetic material, the best material for laser technologies, etc.
Computers can help us predict the compound with the best properties (among all known and still unknown compounds) for some particular purposes. For example, which material is the hardest one among all possible materials discovered and not yet discovered? We can ask computers about it, and they will tell you that you'll find nothing harder than diamond, at least among crystalline substances. Besides diamond, it will predict plenty of other compounds that will also be very hard, including compounds that have not yet been discovered. Computers predict them, and then people go to a laboratory and synthesize them.
So, the first thing we need it for is the creation of new materials with record-breaking properties. Because it's too expensive to handle all this experimentally, do labor-intensive synthesis works, and then measure properties.
Secondly, we can study the substance in conditions where experiments are almost beyond belief. For example, experiments are difficult to carry out at high pressures. And high pressures hold plenty of new, understudied chemical phenomena that must be understood because the lion's share of matter on our planet and other planets is discovered at high pressures. We'll never understand what's happening on our planet, how it evolves, what structure it has, what processes occur in it until we understand the properties and behavior of properties at high pressures and temperatures typical of the Earth.
Besides, there are some other difficult situations where experiments are difficult to carry out today. The theory could explain, clarify, predict a lot. For example, the structure and properties of nanoparticles, crystal surfaces and grain boundaries. It's extremely difficult to experiment here. Not all experiments give exhaustive information, and our methods allow us to provide a sufficiently complete description of such states of matter.
#research#scientists#chemistry
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Home › Comrade Past & Mister Present
Comrade Past & Mister Present
Format Paperback Original
Paperback Original
Poetry and essays by Andrei Codrescu
June 1, 1986 • 6 x 9 • 112 pages • 978-0-918273-21-5
The Romanian-born NPR commentator renews the tradition of the poet as social critic.
This collection contains several long poems as well as prose and journal entries, including memoirs and opinion on moral, sexual, and political issues.
Andrei Codrescu, World Heavyweight Champion Poet, essayist, novelist, and screenwriter, was born in Sibiu, Romania, in 1946, and immigrated to the United States in 1966. Author, translator, and anthologist of some two dozen books, including Comrade Past & Mister Present and it was today, Codrescu has edited the literary magazine Exquisite Corpse and his provocative commentary is featured regularly on National Public Radio's award-winning newsmagazine All Things Considered. His honors include the Peabody Award for his film Road Scholar, the Big Table Poetry Award, and the Literature Prize of the Romanian Cultural Foundation, as well as National Endowment for the Arts fellowships for poetry, editing, and radio. Codrescu currently resides in New Orleans, and is MacCurdy Distinguished Professor of English at Louisiana State University in Baton Rouge.
"This perpetual outsider offers ample evidence that even as his life grows more settled, he continues to push at his own outer limits. . . . [Codrescu] shifts effortlessly from comic surrealist to naturalist, philosopher to saint to madman, but he is always the seeker after transcendence, in thrall to the unknown." —New York Times Book Review
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