When to Open Above Ground Pool?
Posted on January 15, 2019 January 14, 2019 , in Above Ground Pools.
Every spring, since the dawn of the digital age, search engines around the country are inundated with the question/phrase of "When to open above ground pool?" Even for those who have owned a pool for years, the answer doesn't seem to get any clearer. For many years now, we've seen winter go straight through to summer while completely skipping over spring. So, trying to pick a consistent pool opening date is becoming harder than ever. This article will try to give some pointers of when an above ground pool should be opened and why.
Can You Pick a Date?
As mentioned in the introduction, no longer does it seem possible to pick a specific date in the spring for opening the pool for the season. Winters and springs seem to be getting shorter, but we also know that could change again at any time as well. Rather than choosing a specific pool opening date, a good rule of thumb for the opening of a pool is when you've had a week of at least room temperature weather outside. So, once you've had a week of 70 degrees Fahrenheit weather, you should be able to be confident in opening the pool.
Now some people may argue that just because you have a week of decent weather doesn't mean that you'll be able to swim on a daily basis. That may be true, but there are some good arguments for opening the pool anyway. One of these arguments is that it's much easier to keep your pool clean when it's actually up and running. With the water circulating through the filters you'll be able to avoid detritus such as pollen, dust, and algae from building up as the weather yo-yos from warm to cool. If you don't open your pool early, it'll just give the water that much more time to collect contaminants and make it harder to get everything in balance once you do get around to opening it.
Does It Cost More to Open Early?
Some people might argue that it costs too much money to open a pool early. But the fact is that running a pump at low speed when the pool isn't being used that much because of the weather won't break the bank. It'll also lower the costs of chemicals and cleaning that will be required if you allow your pool to sit well into the warmer weather. In the end, the costs will always pretty much balance themselves out.
The final argument for opening your pool once the weather hits room temperature is that even if it gets colder, the fact is that it will eventually get warmer. And when it does, your pool will be immediately ready for action. You won't be slaving away through a heatwave wishing you'd have done all the prep work earlier. So, get out there, get it done and reap the benefits when the time comes.
Now that you know how to plan the best time to open your above ground pool for the season, download a buyer's guide to learn more about the models we have available.


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Tianjiao Xia
Professor of International Business and Innovation, Norwich Business School
Member, Strategy and Entrepreneurship
EmailTianjiao.Xia@uea.ac.uk
1.20 Thomas Paine Study Centre
Cultural values and innovation: The mediating role of entrepreneurial learning capacity
Xia, T. & Liu, X., 1 Mar 2021, In: Journal of International Management. 27, 1, 100812.
Alliances and Survival of New Biopharmaceutical Ventures in the Wake of the Global Financial Crisis
Xia, T. & Dimov, D., Apr 2019, In: Journal of Small Business Management. 57, 2, p. 362-385 24 p.
Under what institutional conditions does overseas business knowledge contribute to firm performance?
Liu, X., Xia, T., Jiangyong, L. & Lin, D., Jun 2019, In: International Business Review. 28, 3, p. 588-602 15 p.
Foreign Competition and Innovation: The Mediating Role of Imitation
Xia, T. & Liu, X., Jul 2018, In: British Journal of Management. 29, 3, p. 464-482 19 p.
Home-country government support, interstate relations and the subsidiary performance of emerging market multinational enterprises
Han, X., Liu, X., Xia, T. & Gao, L., Dec 2018, In: Journal of Business Research. 93, p. 160-172 13 p.
Foreign competition, domestic competition and innovation in Chinese private high-tech new ventures
Xia, T. & Liu, X., 1 Aug 2017, In: Journal of International Business Studies. 48, 6, p. 716-739 24 p.
Unpacking Open Innovation: Absorptive Capacity, Exploratory and Exploitative Openness, and the Growth of Entrepreneurial Biopharmaceutical Firms
Xia, T. & Roper, S., 1 Jul 2016, In: Journal of Small Business Management. 54, 3, p. 931-952 22 p.
Absorptive capacity and openness of small biopharmaceutical firms - a European Union-United States comparison
Xia, T., 1 Sep 2013, In: R and D Management. 43, 4, p. 333-351 19 p.
British entrepreneurs, global visions
Meyer, K. & Xia, H., 1 Jun 2012, In: Business Strategy Review. 23, 2, p. 52-57 6 p.
Understanding patterns and promotions of public and private investments in emerging science and technology based industries
Xia, T. & Minshall (Cambridge), T., 2012, Understanding patterns and promotions of public and private investments in emerging science and technology based industries: New Technology-Based Firms in the New Millennium. Elsevier
Worlds apart? A comparison of the new product development strategies of biopharmaceutical firms in europe and the USA
Xia, T. & Roper, S., 1 Dec 2009, In: Industry and Innovation. 16, 6, p. 593-612 20 p.
From capability to connectivity-Absorptive capacity and exploratory alliances in biopharmaceutical firms: A US-Europe comparison
Xia, T. & Roper, S., 1 Nov 2008, In: Technovation. 28, 11, p. 776-785 10 p.

redpajama_set_name: RedPajamaCommonCrawl


We returned from Cuba a while ago and after going through our pictures I decided to share a few photos and things you could do while in Havana with you. Be prepared for lots of pictures.
Our number one rule is to walk as much as we can in every city we visit. Exploring a new area this way means being able to take it all in: beautiful buildings of a bygone era, stunning views and people going about their everyday business.
Cuban coffee is the best. Not a single day went by without ordering a 'Cafecito' or 'Cortadito' in one of the many Havana "Cafeterias". We are, however, a bit more picky when it comes to food but managed to try Cuban sandwiches, found a fun little pizza place, where the food is prepared on a rooftop and then lowered from a small balcony, bought fresh fruit from street vendors and had several 'Cangrejitas'. These fried guava pastries are truly delicious and go well with a cup of 'Cortadito'.
It doesn't get more touristy than having a famous 'Daiquiri" at El Floridita in Havana but when there are almost no visitors queuing outside you might be lucky to get a complimentary cocktail mixing lesson.
I wrote about this restaurant here in detail and although Havana has a lot of great restaurants to choose from, this is by far our favourite.
As you cannot ignore Cuba's history while there, why not visiting Revolution Square? It is home to two murals of Cuba's iconic revolutionary heroes.
Pick one of the many vintage cars and go for a spin. Also, ask your driver to take you along the Malecón. Of course I had to choose a pink 50's convertible.
This Cuban hero is omnipresent. Almost every town and village has a statue or a street named after him. This one below is in 'Parque Central' in Havana.
During our holiday in Havana we stayed at Gran Hotel Manzana Kempinski La Habana, which was fantastic. The location is exceptionally outstanding and perfect for exploring the city on foot. The best part, however, is the rooftop terrace. The view from up there is breathtaking and that's why we loved enjoying a sundowner every evening.
By strolling along the Malecón you will experience Havana from another perspective. We loved taking in this vibrant city by walking all the way down to Hotel Nacional for some Mojitos.
Aaaand that's it. Our vacation in Havana was truly magical and I'd love to put more things to do in Havana on this list. Have you ever been to Havana and would you add any tips?


The buyer is required to provide correct reference message when paying online.
The buyer should be ready to prove his/her identity, when buying Litecoins online and the payment method is reversible.
The buyer must initiate and mark the payment within 24 hours (3 hours for online trades) otherwise the deal is auto cancelled.
The buyer must always respond within 96 hours or 4 days to the admins latest message in case of a disputed trade.
First, you need to register an account. If you haven't already done so, click here.
Head over to the main buyer search page and select how you want to pay.
You will see a table of all the applicable sellers, like the one below. Find one with your desired payment method and cost, and hit the buy button.
If you are buying with cash, make sure the seller is near you. You or they will have to travel for a meeting.
You will see all of your trade information, as well as a chat window to talk to the seller. Say hi, and organize how you will pay. At this point, they will send Litecoin to the escrow account. It takes 8 blocks, or about 20 minutes, to confirm, so be patient. Once the transaction is completely funded, send the money and click the mark payment complete button. If you have any questions at any time, ask the seller! They should be very knowledgeable and friendly.
Don't send money or mark the payment as complete until the escrow transaction has been funded. The buy process will tell you when you can safely make the payment.
The Litecoin should be added to your account now. If everything went well, give the seller a positive rating. This helps them get more customers. If there was an issue, click the open a dispute button. From here, you can explain to the LitecoinLocal staff what happened, and they should get on it soon.


From her 1979 debut onward, Rickie Lee Jones has proved to be an original, mixing beatnik-based poetic sensibilities with R&B, jazz, folk, and pop. Most of her commercial success came at the outset of her career, but a restless creative spirit — combined with a stubborn refusal to fit comfortably into any one musical niche — sealed her ultimate destiny as that of a highly regarded cult heroine.
Her first measure of success was as a songwriter; after her friend Ivan Ulz sang Jones' composition "Easy Money" over the phone to Lowell George, the ex-Little Feat frontman included it on his album Thanks I'll Eat It Here. Then in 1978 Jones' four-song demo came to the attention of Warner Bros. executive Lenny Waronker, who enlisted Russ Titleman to co-produce her self-titled 1979 debut LP. Spurred by the success of the jazz-flavored hit single "Chuck E's in Love," Rickie Lee Jones became a smash both commercially and critically, earning praise for Jones' elastic vocals, vivid wordplay, and unique fusion of folk, jazz, and R&B.


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Noha Saré 'Lost' | Video Premiere
A 24-year-old Amsterdam-based singer/songwriter Noha Saré unveils 'Lost' taken from her forthcoming EP, dropping later this year. Besides Noha's soulful vocal delivery, she premiers striking visuals with immaculate choreography.
Analysing the core of 'Lost', Noha speaks on uncertainty and the appeal of not knowing what's next. She elaborates: "Everybody has their own demons, and it's okay to talk about it. Most everyone has struggled with not knowing who they are, what they really want in life or where they're headed. I got better in finding peace with who I am, including all the ups and downs, by accepting that it is okay to be scared and insecure and it's okay to not know where you're heading".
You can't put 'Baby' in the corner, and the same thing goes for Noha Saré. She is becoming a swinging phenomenon that enjoys digging in her polarising personalities and embracing their contradictions. The same idea is present in the 'Lost' music video.
She explains: "The video was directed by director, performer, and visual artist (& best friend) Izak Berman. My internal fight is embodied by 8 female performers. Two of them engage in a game of attraction and repulsion. The video shows an enchanting oscillation between pleasure and pain, past and future, hope and disbelief. Within a surreal composition, which seems to be somewhere between a dream and reality, showing the obscure side of my world."
Follow Noha Saré On Instagram
Words: Karolina Kramplova
AmsterdamchoreographyLostmusic videonoctis magNOCTIS MAGAZINEnoctis onlineNoha Sarépremieresingersinger/songwritervideo premiere
Ki Pharaoh: Music To Dissociate To
Previous Life's a 'Movie' with Anja Kotar
Next Bella Hutton shines on ballad 'Reality'


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Desești (în maghiară: Desze) este o comună în județul Maramureș, Transilvania, România, formată din satele Desești (reședința), Hărnicești și Mara.

Demografie

Conform recensământului efectuat în 2011, populația comunei Desești se ridică la  de locuitori, în scădere față de recensământul anterior din 2002, când se înregistraseră  de locuitori. Majoritatea locuitorilor sunt români (97,18%). Pentru 2,69% din populație, apartenența etnică nu este cunoscută.
Din punct de vedere confesional, majoritatea locuitorilor sunt ortodocși (88,72%), cu o minoritate de greco-catolici (5,17%). Pentru 2,69% din populație, nu este cunoscută apartenența confesională.

Politică și administrație
Comuna Desești este administrată de un primar și un consiliu local compus din 11 consilieri. Primarul, , de la , este în funcție din . Începând cu alegerile locale din 2020, consiliul local are următoarea componență pe partide politice:

Atracții turistice
 Biserica de lemn din Desești, patrimoniu UNESCO
 Biserica de lemn din Hărnicești (monument istoric)
 Rezervația naturală Mlaștina Iezerul Mare (0,5 ha)
 Aria protejată Creasta Cocoșului (5o ha)

Personalități născute aici
 Lucia Ileana Pop (n. 1977), jurnalistă, scriitoare.

Note

Lectură suplimentară
 Monografia comunei Desești, Vasile Roman, Editura Eurotip, Baia Mare, 2011

Vezi și
 Biserici de lemn din Maramureș
 Locuri din patrimoniul mondial UNESCO

Desești
Desești
Desești

redpajama_set_name: RedPajamaWikipedia


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ca. 1944-45[remove]7
Portraits--Unidentified Males.5
Aircraft carriers.1
You searched for: Aquisition Source Wright, William Remove constraint Aquisition Source: Wright, William Corporate Names United States. Navy. Remove constraint Corporate Names: United States. Navy. Date ca. 1944-45 Remove constraint Date: ca. 1944-45 Medium print Remove constraint Medium: print Projects West Virginia History OnView Remove constraint Projects: West Virginia History OnView Projects USS West Virginia Remove constraint Projects: USS West Virginia Topical Subjects U.S.S. West Virginia. Remove constraint Topical Subjects: U.S.S. West Virginia. Topical Subjects World War, 1939-1945--Pacific Area. Remove constraint Topical Subjects: World War, 1939-1945--Pacific Area.
1. Unidentified Member of U.S.S. West Virginia Crew
Unidentified Member of U.S.S. West Virginia Crew
Photos are from an album belonging to a crew member of the U.S.S. West Virginia. William Wright, Radio Technician 2C, was on the ship from 1944-45 and saw action at Leyte Gulf, Iwo Jima, and Okinawa.
2. Unidentified Crew Member of U.S.S. West Virginia Crew
Unidentified Crew Member of U.S.S. West Virginia Crew
Photos are from an album belonging to a crew member of the U.S.S. West Virginia. William Wright, Radio Technician 2C, was on the ship from 1944-45 and saw action at Leyte Gulf, Iwo Jima, and Okinawa. Another battleship is visible in the background.
3. Unidentified Crew Member of the U.S.S. West Virginia
Unidentified Crew Member of the U.S.S. West Virginia
4. Crew Members of U.S.S. West Virginia
Crew Members of U.S.S. West Virginia
Photos are from an album belonging to a member of the U.S.S. West Virginia. William Wright, Radio Technician 2C, was on the ship from 1944-45 and saw action at Leyte Gulf, Iwo Jima, and Okinawa.
5. Unidentified Crew Member on U.S.S. West Virginia
Unidentified Crew Member on U.S.S. West Virginia
7. Rough Waters Aboard U.S.S. West Virginia
Rough Waters Aboard U.S.S. West Virginia


We offer you a comprehensive program of coated cardboard boxes, papers and foils. The combination options know no limits.
We can offer you the right product for almost all requirements. With today's common technologies, laminating and extrusion, we achieve an unprecedented product diversity. We are happy to meet your challenges.
Stock: 10 PU 1000pcs. , Weight: 75 kg per PU 1000pcs.


Referral is the most effective form of new customer acquisition, outstripping the likes of PPC and social. With CPAs costing up to 80 per cent less than via other channels, it's easy to see why brands are rushing to offer refer-a-friend programmes to their customers. But getting your programme live is just the start. Robin takes a look at some of the whip-smart psychological hacks brands such as Gap, The AA, and BT are employing to get their customers sharing more and, in turn, those customers' friends shopping.


From Chubby Hubby ice cream to Trailer Park red nail polish, marketers using ambiguous or surprising descriptions for new flavors and colors are likely to win sales by making consumers go through the effort of understanding an off-beat name, according to recent Wharton research.
In a paper titled, "Shades of Meaning: The Effect of Color and Flavor Names on Consumer Choice" — published in the current issue of the Journal of Consumer Research — Wharton marketing professor Barbara E. Kahn and Elizabeth G. Miller, a marketing professor at Boston College, found that consumers react positively to imaginative names even if they are not particularly descriptive. The research may have strong implications for Internet marketers whose customers cannot see a product first-hand and tend to rely more on written descriptions when making purchases, says Kahn.
Gauging the effects of such names on consumer behavior is hard because so many other variables come in to play. So Kahn and Miller constructed controlled experiments of product names that were divided into four categories: Common, which are typical or unspecific, such as dark green or light yellow; Common Descriptive, which are typical and specific, such as pine green or lemon yellow; Unexpected Descriptive, which are atypical, but specific such as Kermit green or Rainslicker yellow; and Ambiguous, which are atypical and unspecific, such as Friendly green or Party yellow.
In an initial experiment testing flavor names, 100 undergraduates were asked to complete an unrelated questionnaire on a computer. After finishing the questionnaire at the computer, the students were told they could take some jellybeans. The jellybeans were in six cups each with a sign attached listing the flavor. Half the subjects saw jellybean names that were common descriptives: blueberry blue, cherry red, chocolate brown, marshmallow white, tangerine orange and watermelon green. The other half saw flavors with ambiguous names: Moody blue, Florida red, Mississippi brown, white Ireland, Passion orange and Monster green. Researchers observed that the less common names were more popular.
As part of the experiment, some subjects were distracted by questions about the computer survey as they selected their jellybeans. In those cases, there was no preference for the unusually named flavors. That suggested that the decision to go with the less common name is a cognitive response indicating a person puts at least some thought into the decision.
To find out more about that process, the researchers set up additional experiments. For example, Kahn and Miller wanted to explore the way in which consumers make decisions by looking at two theories of communication. One, known as "conversational implicature," developed by British philosopher Paul Grice, suggests that people essentially want to cooperate with one another and adhere to certain unspoken rules in communication. When information is left out of a conversation, the theory states, people attempt to fill in the blanks to smooth the communication process.
Kahn uses this example to explain the theory: If A asks B where Dave is, and B replies that there is a yellow Volkswagen outside Susan's house, A will assume that Dave drives a yellow Volkswagen and is at Susan's house. Literally, the comment is a non-sequitor, but because A believes B's response is meant to be informative, A picks up the underlying message that Dave is at Susan's house.
In a second study, 60 undergraduates were asked to imagine they were ordering sweaters from a catalog and were presented with names of colors representing all four categories established for the research. "In this study, we find that ambiguous names are preferred to more common names," the authors write. "Although this preference appears to be partially driven by the novelty of the items, novelty alone is not enough – the lack of specificity matters, too. Unexpected-descriptive names were not preferred to common names while ambiguous names were." The results meshed with Grice's theory, but they did not rule out the incongruency theory was at work because there was a positive response for names that were atypical.
To get a better sense of the relationship between the two processes in the consumer's mind, the researchers set up another study of catalogue sweaters. In this experiment, 143 undergraduate participants were asked to select a sweater in a color fitting into one of the four types of names under study. Some were shown a color swatch before learning the color's name. Others saw the name first, then the color. After each participant picked a sweater, he or she was shown a full photograph of the item in the color selected and asked to rank how satisfied they were with their choice.
The survey found that showing a picture of the color before learning the name reduced satisfaction for those who saw ambiguous names, but increased satisfaction for those who saw atypical, but specific names. The order of presentation did not make a difference for those who saw common or typical-specific names.
"We find that the revelation of the color shade (through a picture of the color) prior to viewing the name decreases preference for ambiguous color names, but increases preference for unexpected descriptive color names," the paper states. "These results support the notion that when consumers encounter a surprising name (because it violates beliefs about informativeness), they engage in additional elaboration about the name to try to understand why it was provided. The type of elaboration will depend on how the name violates expectations: If the name is uninformative in a literal sense, consumers will engage in a Gricean process to determine the meaning of the communication; if the name is uninformative because it is atypical, consumers will search for the reason the particular adjective was selected as described by incongruency theory. The result of this additional elaboration is increased satisfaction with the product." Kahn says some consumers seem to enjoy figuring out the names and feel smart when an obscure, but clever name clicks in their mind.
Although she did not test for it, Kahn says there is probably a point where strong incongruency would backfire, leaving consumers frustrated with meaningless names and leading to negative product response.


When you are active in watersports or want to start boating, there are many questions you need to have answered competently: what is the right equipment, which course to book or how to find great destinations - and, above all, how to make the best of your time on the water!
Each January, boot Düsseldorf gives you the chance to talk the experts in person, to find great offers and discover new possibilities for your favourite sport. Here in our boot Düsseldorf online magazine on boat-duesseldorf.com we have compiled answers to many of your issues and questions discussed at the show - for your conveniance and referrence throughout the whole year! Always up to date with new ideas, information, tips and tricks to make the most of your watersports experience.
boot Düsseldorf 2019 - Follow the call!
boot Düsseldorf is expecting a record number of exhibitors for the boat show in January 2019. More than 2.000 exhibitors from about 70 countries will be showcasing their latest products and services in all areas of boating and watersports. boot Düsseldorf is the only place in the world to provide such a comprehensive overview of the boating and watersports market.
Find out about the highlights at boot Düsseldorf 2019!
In 2019 boot Düsseldorf is celebrating its 50th anniversary! Celebrate with us and take a look back at some great moments in the history of a great international boat show!
Take a look at 50 years of boot Düsseldorf!
The boot.club is the great community of watersports by boot Düsseldorf. Everybody can join for free and take advantage of great offers and deals exclusively available for members.
Join the boot.club now for free!


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S Corps and Reasonable Compensation
March 9th, 2018 Claudine
S Corps and Reasonable Compensation: What's Really Reasonable?
Basics & Beyond™ offers many tax webinars to help you stay up-to-date on various topics. One of which is S corps and reasonable compensation. In the United States, corporations come in a variety of shapes and sizes. For many businesses, choosing to form a C corp versus an S corp is a huge decision, and a lot of thought goes into it. There are advantages and disadvantages to both forms of incorporation, and there a ton of variables to take into account when attempting to decide which one is right for a particular business.
That said, many small- and medium-sized businesses (SMBs) end up opting to form an S corporation rather than a C corp, due to the tax advantages that an S corp can confer.
Specifically, S corps act as pass through entities. This means that S corps aren't taxed directly on their annual profits. Instead, these profits are "passed through" to the shareholders (owners) of the company. The profits are then taxed at the personal income tax rate of the shareholders. In contrast to this pass-through taxation structure, C corp profits are essentially taxed twice: once at the corporate tax rate, and then again after profits are distributed to shareholders.
There's an important caveat here, however: S corp distributions aren't subject to payroll taxes.
How can an S Corp reduce income tax liability?
Imagine the following scenario. A small business owner forms a sole proprietorship. Her business earns $100,000 in profit, and all of this income is included in her federal income tax filing. She's taxed at her personal federal tax rate for this income. In addition to this, she's liable for payroll taxes (Social Security and Medicare). When you're employed by a company, your employer is required to pay half of your payroll taxes, while you pay the other half. The total payroll tax amount is 15.3%. Therefore, as an employee, 7.65% of your income will be due in the form of payroll tax. However, when you're a self-employed sole proprietor, you must pay the so-called self-employment tax: you're liable for the entire 15.3%. In this example, the sole proprietor would owe $15,300 in payroll taxes.
Now, imagine that this same person decided to form an S corporation instead. The S corp earns $100,000 in profit. However, rather than paying herself this amount as a salary, this business owner opts to distribute the entire profit. Because distributions aren't subject to payroll tax, she no longer owes anything in payroll taxes. This amounts to a savings of $15,300.
Sound too good to be true? That's because it is.
What is reasonable compensation?
As stated on the IRS website: "S corporations must pay reasonable compensation to a shareholder-employee" as a means of compensating that shareholder-employee for whatever services she performs for said S corporation. This reasonable compensation must be paid out before any additional profits are passed through the S corporation in the form of distributions.
In other words, it's not possible for the owner of an S corporation to simply compensate themself in the form of distributions rather than salary, thus avoiding payroll taxes in their entirety.
The question, though, is this: what exactly does the IRS mean by "reasonable compensation?"
Reasonable compensation according to the IRS
The IRS spells this out in a rather complex fashion. Basically, here's how they suggest you compute reasonable compensation.
First, take into account where a company's gross receipts — and, in turn, its profits — are coming from. Are they mostly derived from the labor of a shareholder-employee? Or, are they primarily coming from non-shareholder employees, capital, and equipment?
If most of a company's profits are derived from the services provided by non-shareholder employees in combination with the advantages of capital and equipment, then it's sensible to distribute a significant portion of profits to a shareholder-employee rather than compensating them with a salary.
However, if the majority of an S corporation's profits are derived from the services provided by a shareholder-employee, then "most of the profit distribution should be allocated as compensation."
While this is helpful in terms of the big picture, it still doesn't provide us with a concrete sense of what portion of profits should be paid in the form of compensation versus through distributions.
Thoughts on computing reasonable compensation for an S corp shareholder-employee
One way of determining what a reasonable salary should look like for a shareholder-employee is to consider what you would pay a non-shareholder employee. When assessing this hypothetical salary, take all of the following into account:
The employee's duties and responsibilities
Relevant experience and training, both on-the-job and otherwise
The amount of time and energy that the employee devotes to the business
History of dividends
Payments being made to other non-shareholder employees
Compensation agreements
What other businesses of a similar size, age, and type pay for the same kinds of services
Any and all bonuses associated with the position
Any other related factors
As the Tax Adviser points out, a 2010 Iowa district court decision makes the situation relatively clear: it's important to pay a shareholder-employee a reasonable salary. If you pay a shareholder-employee significantly less than what would be considered comparable for a similar company and opt instead to compensate that shareholder-employee in the form of distributions, you're setting yourself up for an audit (and potentially legal action from the IRS).
How much compensation is reasonable for an S Corp?
At the end of the day, there's no clear-cut answer to this question. While it would be ideal to be able to provide a specific percentage or number as a guideline, this simply isn't possible. Every business is different, as is every industry.
However, by using the above guidelines, you can arrive at a reasonable compensation number for your particular situation. Keep in mind that what's considered a reasonable salary may change over time. If a shareholder-owner starts contributing more in the form of time and expertise to an S corp, and their contribution is responsible for a significant portion of that S corp's income, then their salary may need to be increased in order for it to continue to be considered "reasonable."
If you're a CPA, EA, or other tax professional who's wondering how to advise your clients when it comes to reasonable compensation and S corporations, Basics & Beyond™ offers CEU webinars on this topic. To learn more about our webinars, click here.
S corps, Tax professional guide, tax professionals, tax update, tax webinars cpa credit hours, cpa tax professionals, cpe credit hours, S corps, tax professionals, tax update, tax update 2018, tax webinars No Comments


c) Certified copy(ies) of the priority document(s) and sworn English translation thereof if Paris Convention priority is claimed.
a) Cambodia currently applies the International Nice Classification (8th Edition).
b) Multi-classes application is not acceptable.
c) The trademark owner shall be obliged to use the registered trademark in Cambodia. At the end of each period of 5 years from the date of registration, an Affidavit of Use, in case that the mark has been used in Cambodia, or an Affidavit of Non-Use, if the mark has not been used in Cambodia, is required to be lodged with the Cambodian Trademark Office. If no Affidavit of Use/Non-Use is lodged, the trademark registration will be vulnerable to cancellation at a third party's request.
[NOTES] (1) Necessary forms (Power of Attorney, Deed of Assignment, etc.) will be provided upon request. (2) This Filing Requirements is intended to provide general information only on the subject matter, and should not be treated as legal advice, nor the statement of law. Specific legal advice should be sought for a particular case or matter.


In 1996, Tsililis family has created an icon vineyard.
Today, the vineyard of Theopetra Estate covers 15 hectares situated in the east of Meteora, on hilly slopes around the prehistoric cave of Theopetra.
the production of wines that respect the natural environment and the consumer.
The vineyards of the estate span hillside (10% -30% inclination) with an east/west row orientation at an altitude of 280-350m.
The soil composition varies due to the rare formation of Meteora Rocks.
The main characteristic is the presence of slate which makes the plots "shallow" and it provides excellent drainage.
In areas where there is a high presence of limestone, composed of marine fossils, white varieties are cultivated. The resulting wine is characterized by high acidity and minerality.
In vineyards with clay-sand composition, locally with high presence of iron, red grape varieties are grown that produce wines with complex aromas, rich ripe tannins and balanced acidity.
The yields of vines are very low: 6000-7000kg/ha for white varieties and 4000-5000kg/ha for red varieties in single cordon pruning system and practicing strict green harvest. The resulting wines are of high concentration, intense aromas and refreshing acidity.
The selection of grape varieties was based on the terroir of the region of Theopetra in Kalambaka, combining Greek and international qualitative varieties. Especially recently, there has been a considerable effort in the revival and promotion of rare Greek varieties that were drifted into oblivion but still consisting a valuable local and national heritage.
The people of Theopetra Estate, having a vision of highlighting the regional wine culture, contributed decisively to the recognition of the term "Protected Geographical Indication Meteora" featuring a particular category of wines.
The wines belonging to this category are made from grapes of strictly defined varieties grown in selected low-yield vineyards and vinified under specific conditions.
The result is high quality wines with a character representative of the terroir of the region of Meteora.


The Campaign to Stop Killer Robots (SKR) is a non-profit organization comprised of groups like Human Rights Watch, Mines Action Canada, Nobel Women's Initiative, International Committee for Robots Arm Control, among others whose sole purpose is to "preemptively ban fully autonomous weapons." Or known another way, killer robots.
The campaign was launched in the U.S .on November 2012 and in the U.K. on April 2013. According to their website, the group believes that rapid advances in technology and automation will eventually end in fully autonomous weapons systems. "These robotic weapons would be able to choose and fire on targets on their own, without any human intervention. The Problem describes numerous ethical, legal, moral, policy, technical, and other concerns with fully autonomous weapons." SKR believes a preemptive prohibition on these weapons is desperately needed, ratified in an international treaty; much like the [land] mine ban treaty approved internationally in 1997.
From a certain point of view, SKR's concern is not misplaced. Advances in unmanned aerial drone technology have become a staple of the modern battle-space with pilots often flying these machines from locations like Creech Air Force Base in Nevada, far removed from the area of operations they are piloting over. This kind of technology has revolutionized the way wars are fought, however, due to their remote operating, collateral civilian deaths in places like Pakistan, Libya, Somalia, Yemen, and Afghanistan have become a definitive consequence of the technology. The numbers of civilian deaths are expected to be in the thousands. Colombia Law, as far back as 2011, has been calling for comprehensive data from the U.S. government to be released.
The National Interest reported in March of this year that Russian Defense Minister, Sergei Shoigu, announced that the country is investing in "combat robots" and that "serial production" could go into effect by the end of 2018. While this might sound far-fetched, at least 30 countries have already deployed autonomous weapons, but are currently overseen by human interaction.
Not surprisingly, countries like the US, Israel, and Russia expressed a desire to explore this technology further, noting potential "advantages" and "benefits" to having autonomous weapons systems kill without human oversight. Also not lost on anyone, the irony that these three countries are the ones who almost exclusively intervene militarily, maintain occupations, and unilaterally target individuals and groups in all of the countries who voted to ban this technology.
The final decision on future work of this convention will be in November of this year.


How fast does the plague spread?
I heard it may be on Valhalla.
I dont have to consult an NAP partner on casting a plague on my home world.
and by you heard you mean you cast it.... kinda dumb if you ask me.... your kingdom is going to bleed real bad by casting it on a city 2cm from your core.
and here I was hoping, I wouldn't have to train any more MUs for the rest of the era.


We're confident you'll get hooked on your bright new smile. Don't worry, we've got refills when you need a refresh. This includes a 50ml whitening gel pump and a new battery for your LED light.
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Mitchell Hamline Open Access
Home > Journals > MHLR > Vol. 42 > Iss. 3 (2016)
Mitchell Hamline Law Review
Sending the Wrong Message: The Current State of Minnesota Law Raises Multiple Barriers to Meaningful Resolution for Our Elder Population When Bringing Medical Malpractice Claims
Suzanne M. Scheller
42 Mitchell Hamline Law Review 993 (2016)
Scheller, Suzanne M. (2016) "Sending the Wrong Message: The Current State of Minnesota Law Raises Multiple Barriers to Meaningful Resolution for Our Elder Population When Bringing Medical Malpractice Claims," Mitchell Hamline Law Review: Vol. 42 : Iss. 3 , Article 7.
Available at: https://open.mitchellhamline.edu/mhlr/vol42/iss3/7
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Thomas Tuchel admits Chelsea are open to Ross Barkley departure
Chelsea head coach Thomas Tuchel has suggested midfielder Ross Barkley could be allowed to leave the club on loan this month.
Cup appearances aside, Barkley has barely featured since early November, getting just 151 minutes of Premier League action so far this season. He was widely expected to leave the club in the summer but ultimately remained at Stamford Bridge when a suitor could not be found.
The 28-year-old came off the bench on Saturday evening in the Blues' 5-1 thumping of National League Chesterfield in the FA Cup third round. He didn't exactly seize the opportunity, although he did go close with one curling effort from the edge of the penalty area.
Speaking about Barkley's outlook for the rest of the season ahead of the match, Chelsea boss Tuchel said: "We haven't discussed it yet [loan deal]. It depends what Ross wants and what possibilities there are and what makes sense. Let's see.
"There's always a chance it is not like it is the FA Cup and here's your chance. There's always a chance to make it onto the pitch, especially with a lot of Covid and injury cases.
"The situation has not changed, not for Ross, not for anybody else."
The England international has been linked with a host of Premier League clubs in recent weeks, including Newcastle, Burnley, Leeds and former club Everton.
However, a report from the Daily Mail suggests Barkley wants to remain at Stamford Bridge to fight for his place.
Speaking after the Chesterfield victory, Tuchel acknowledged the need for quality rotation options, adding: "We have tough matches coming up.
"It is a different level of intensity if you play Premier League teams or against a fifth division team. It was important to share the minutes and give some players rest to be in the best shape possible for the upcoming games.
"Let's see. We have to constantly adapt because the situation can change any day with the testing, and from there we go."
For more from Krishan Davis, follow him on Twitter.


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The Burner Episode #246: the Writing on the Wall by James Butler
The Burner
The Burner Episode #246: the Writing on the Wall
After ten weeks of lockdown, James Butler asks: what have we learned? Plus, a little announcement on the future of this show.
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Good morning. This is the Burner. I'm James Butler. And it is Friday June 5, 2020. And we are still in lockdown, although you wouldn't know it to hear Tory ministers talk about it.
And just at the top of the show here, I want to let you know that there's a little announcement about the future of The Burner at the end of this show, so do stick around for that.
We are at a curious stage in the pandemic in the UK. It isn't as if there isn't news happening. There is: at yesterday's briefing, Grant Shapps revealed that it would become mandatory to wear face coverings on public transport after non-essential businesses open on the June 15 – something that has been pushed for by Sadiq Khan, and that one wonders if it might have happened sooner had they not wanted to bow to a demand form a Labour politician. Forecasts for recovery look slow; Office for Budget Responsibility (OBR) estimates of Treasury spend creep upwards; the Chancellor's direction over the coming months looks less certain, as he tries to choke off the temporary but enormous interventions in the economy. The new R, the rate of infection numbers which are published from two souces, also still look pretty high.That is to say, there's much is going on that's serious, though it is a seriousness to which we have become perhaps accustomed.
So yes, we are at a curious stage, where the torpor of in betweenness has set in, where no-one's quite sure what's actually happening – why we're easing off the lockdown despite having, still, a much higher rate of infection and deaths per day than other countries who locked down harder and earlier, and who brought their death rate right the way back down before opening back up.
What had been at first denial, and then public panic, now switches, on the government's part at least, over to almost a kind of boredom. So too with many of us: the restrictions have chafed, many of us are anxious about our jobs, or our futures, or our health; the realisation is gradually settling on us how slow the progress towards a vaccine might be. We miss people. We realise how inadequate our substitutes for actual human presence really are. And we fear – and I think this fear is very widespread – we fear a second wave, with ever diminishing confidence that the government is capable or willing or able to deal with it.
It has been 10 weeks of lockdown. Shapps was at pains to remind us it's far from over – though it remains to be seen how the government's breezy attitude to the lifting actually impacts on what people do, and certainly a bike ride through Central London yesterday did not show a huge number of people on the streets. As I've said before, my interpretation of what the government is doing here is that it expects to have to lock down again and is therefore easing restrictions for the sake of future compliance and increased economic activity in the present. That or it's simply chickenheaded incompetence, which if also eminently plausible.
But 10 weeks. I said at the start of the lockdown period – and it's a theme that was taken up by the extraordinary writer Sam Delany in the New Yorker a few weeks back – that such a time could well be used to think about looking towards our horizons – that the artificial constriction, a kind of perverse general strike, might allow us to consider the kind of world we want to emerge into on the other side.
Of course, we get distracted – by worry about our rent or by burnt sourdough or by the thousand incompetences of our government. We are imperfect dreamers disrupted by the obstinacy of the everyday. Nonetheless even the sudden break in routine, the disruption, the fear or boredom, or even the sense of sudden freedom, at least for some of us, has given many of us pause, to think: this relentless machine which has suddenly stopped – do I want to start it again in the same way? Might I not change it? Some things are hard to see for what they are until they're broken.
Two things have been on my mind this week, prompted both by the uprisings in the US and the wider, longer, flagrant failings of government both sides of the Atlantic during the pandemic. One is the ancient story from the Book of Daniel – one of my favourite books of the Bible, which also contains the first locked-room detective story that I know of, but I digress – that's the story of the writing on the wall. It's very famous, of course: decadent king is feasting, desercrating sacred vessels, when a hand appears and writes on the wall these words: "MENE MENE TEKEL UPHARSIN". The prophet Daniel is sent for to interpret it, and says it means you have been weighted in the balance and you have been found wanting, and destruction is coming. And sure enough it does come, and the wicked king is swept away. And of course the story has become proverbial – the writing on the wall suggests an inevitable conclusion coming but not yet understood by those to whom it will affect the most.
Why's it been on my mind? For obvious reasons, because I've always thought what the pandemic does is reveal things – make things clear which are otherwise just implied, or politely disregarded. But there are a couple of other things as well: the story asks, can you interpret it?
The message arrives, but there's no-one, immediately, who can understand what it means. So you need someone who can read the signs – and we need interpreters at this moment, good interpreters who are not afraid to look at the signs and say what they mean, as Daniel told a feasting king destruction would soon rain down on him. Sometimes the most difficult thing to see is what's right in front of us.
And the other thing is a line from Aimé Césaire's discourse on colonialism: that a society which cannot solve the problems it creates is rightly called a decadent society. That is true, of course, of the coloniser states of Cesaire's time, but how much more true, and in so many contexts of the same states and their world system today?
It has become so bad that it's tempting to ask that of all the many problems our society creates, are there any it seems able to solve right now? From lynchings and police violence in the US, to herd immunity and the shrug-off incompetence and hollowed out state here, to the gnawing awareness that this is only the first tremor of a far greater cataclysm, of poisoned air and waters, of biosphere collapse, of climate chaos.
Have these 10 weeks allowed us to draw up a balance sheet, or a charge sheet, for a decadent society? What have we learned?
We have learned here that we are governed by a class of incompetents and hypocrites, of venal narcissists and sycophants, cranks and dilettantes, but this is not so shocking a revelation. We have learned that when they lie, they stick by the lie, even when the lie is flagrant, and dare you to do anything about it. Thinking that you can't.
We know they were complacent, reluctant to act, and that for too long – maybe even still an instinct – their approach was to let it rip through the country and who survives, survives. Herd immunity. We have learned that they are hypocrites, but then we knew that too — but, perhaps more usefully, we had some very clear demonstrations that the hypocrisy is motivated by basic contempt, both for us as a whole, and for the basic expectations of democratic politics in general.
But we have also learned that we are not who our masters think we are. They think we are made in their image: self-involved, self-interested, venal, uninterested in other people, solipsists seeking only our own reward. But the instinctive pronoun of the human being is We, not I. Think of the millions locked down not because they are themselves at risk of the virus, but in order to support and sustain others in the community – to save lives.
Think that the numbers on movement, work, transport all indicate that we did much of this before the government instructed us to. What a power that is. Think of the networks of mutual aid groups, which sprung up like sudden flowers in the desert after rain.
What does this tell us about our power? About what is possible? About our instincts in a crisis?
But it has also revealed to us – or perhaps reminded us – the extent to which everything is subject to political contention – not only the rafts of odd conspiracy theories, from 5G to nanobots to George Soros and so on – but, more prosaically, the pressures brought to bear on Sage by the government, or the willingness of particular scientists to bolster a government line – it is a salutary reminder that as soon as science touches politics, it is no longer simply a question of detached rational inquiry but much else besides.
And it has, of course, been used to insulate the government from all political criticism – even to make political decisions appear simply as technical ones. Despite those decisions being profoundly at odds with, well, everywhere else. We know that move of old, of course.
And where do we know it from? Economics. The huge interventions into the economy which have characterised this period – although temporary – reveal to us the way in which Tory economic policy is likely to transform both during a prolonged crisis period and a depression, and outside of it as well – that it will likely be presented in technocratic rather than democratic terms, that is, not subject to contestation and insulated from debate.
The initial strategic and avowedly temporary use of the state is likely to become more frequent and less controversial. Strategic support for politically important national industries – like planet-choking aviation subsidies – are likely to remain. In the British case in particular, subsidy to inflated asset prices, especially housing, remain crucial in propping up its hollowed out and financialised economy.
But they will look for places to exploit in recovery too, where jobs are likely to go over the next decade – thus the likely capture, defanging and evacuation of the Green New Deal, gutted of all its transformational aspects. As there have been briefings in the papers over the last few days, Rishi Sunak is looking for something like a green industrial revolution to undergird his vision of recovery after the pandemic.
Perhaps it's worth thinking about it like the NHS: some kind of public health provision was inevitable after the war, whichever side came into government. It took a government of the left to nationalise the hospitals and lift healthcare out of the market model entirely – thus, incidentally, making it far more durable than a particular market arrangement, which of course is much easier to shift. So that's the point – you recognise the inevitable shift coming here and trying to occupy that terrain.
It has also revealed specific, conjunctural things about our political moment and parties here in Britain. the Conservative Party is ideologically exhausted and surprisingly empty. Its victory has not led to a new Toryism. Its leadership has increasingly concentrated at the very top, and has had a knock on effect of strengthening the power of the executive in our political system as a whole – both in terms of minimal parliamentary scrutiny and Johnson's own isolation from his own cabinet. Remember he's withdrawn into a far smaller groups, with MPs and cabinet ministers have been complaining about a lack of consultation of any kind.
The Tory Party remains and has become even more so overwhelmingly an English party. It lacks any meaningful renewal from below, given the generational split in political allegiances. But it is also overwhelmingly still a Brexit Party, with very paltry vision beside or beyond that – and has elevated, perhaps fatally, these solipsists and mediocrities who now run the government in a moment of profound crisis.
Thus the slow return of Brexit rhetoric in, for instance, Rees-Mogg's exhortations to return to parliament. The pretext of Brexit has not sparked a new Tory vision of the country, of its political or economic settlement. It's odd in that sense, it speaks about freedom, it speaks a lot about freedom from the European Union and the ability to determine our own laws. But, actually, when you look at it, the propositions are really, really marginal. That's has been enough, more than enough, for now, to ride to wave into power – but in the longer term, it's hard to see that it will really be sufficient.
As for Labour, well. The party has been twisting in the wind a bit. It is obvious that Keir Starmer intends to reap the rewards of patience – that he calculates the electoral benefit will be obvious and sharper if the government's failure cannot be blamed on the Labour Party. I think he might be a little optimistic but he might be right. But for now though, there are people crying out for representation and support – which has not always been forthcoming.
Equally, the moment of emergency has displaced – frankly, perhaps somewhat beneficially – the circular firing squad of conversations over who's to blame and how to keep policy commitments alive. The current moment might also be a salutary reminder that there is not another general election for 4 years – and that however weak a Tory government might become, it is unlikely to produce one. The last few years have misled us on that.
So, what do you do in four years of opposition? That is the strategic question.
Two conjunctural notes on that. We have very obviously returned to a period of two party politics. That could be really beneficial, at least in England, if understood properly. Second – the generation gap in political demography is real. How can it be used? What does it mean? Is it temporary? How can it be built on? Answering those questions will reveal a lot.
And I think the longer question here – at least one of them, as I have emphasised it throughout the show, talking about England rather than Britain – is that the way in which this pans out is going to bring the new stress – I think particularly by the end of this year as Brexit rolls down on us – on the constitutional arrangements of the UK and will involve the Scottish question in particular. So, perhaps the English left ought to think a little bit more, a little bit more sharply, about that question.
Of course, this crisis is truly global, and as such poses questions not just for us here, but everywhere else as well. The horror show in Brazil, or in the US for instance, tells us a lot. The US in particular is increasingly advanced in its decadence – its insulated political system, the two cheeks of the same arse as people like to say, or the truly shocking nature of its healthcare system, or the power of the state manifest not in emergency programmes to tend to the sick, but in police riots as state forces erupt in fury that they have failed to get away with lynching another black man.
Two things that the US reveals to us, perhaps: that there is no sitting out the culture war, there's no transcending it – because culture war is a representation of real political tensions and issues, which can and do erupt.
In any case, 'culture war' as a term really does tend just to designate parts of political struggle that are awkward or disliked — not just the methods that are used in that struggle. It doesn't just refer to a particular kind of rhetoric, or a particular kind of argument, but very often the kind of issues – those are often to do with race, to do with gender and sexuality – that are brought up in culture wars especially. So, these are real political questions. Why wouldn't the culture war matter, when it's really a conflict about who's allowed to use public space, who's allowed legal protection, who's allowed to be recognised as legitimate?
Second: the kinds of politicians we get matters. It matters when socialists hold office, and it matters when offices are held by people like Trump. Sure, the inertia of a wider system might constrain him, and there are internal politics and internal barriers – but at a moment like this? Who has political power changes the entire scope of what is or isn't possible.
And there are bigger, more global questions as well. What will a pandemic-related global depression do to debt-bonded countries in the global south? What happens when the virus strikes countries with weak and unequal healthcare systems? Who gets to own the vaccine? Will a crisis reshape the global order, and what will China's role in it be? Is the US's position as a global hegemon crumbling?
And behind all this are lurking the more profound questions. How will we deal with climate change if this is our response to the pandemic? In over a decade since the financial crisis, how is it that we're facing another global crisis with the left still on the back foot? Is it possible to look back over the past decade and see, from the perspective of the left, a fabric woven with different threads, from riot to strike to Occupy to electoral politics, each of them with different limit points, each feeding back into the movement? Perhaps.
When trying to think in these expansive terms, I've been reaching for something that Geoff Mann and Joel Wainwright do in their brilliant book on the climate crisis, Climate Leviathan – to try to deduce the contours of a movement by determining what's missing in the things we've done so far, both the strategies that have failed, and the obvious absences from the movement; as well as trying to think backwards from the end states we want to avoid.
If you think about it that way – where do we not want to go, what has been missing, what have been the limit points? can they be overcome? Do we need to smash some idols? where have we found hope? Can we lift our heads to the horizon again?
Then you start, at least to begin to lay out further coordinates for the future. It is hard to see what is right in front of us, sometimes. But we need to read the writing on the wall.
Ok, so, I promised you an announcement on The Burner's future here at the end of the show. It's become obvious to me, running this show daily over the past 10 weeks or so, that its' found an audience and a niche I wasn't really expecting. It is also a lot of work – maybe more than is obvious in the final product, which I hope has a degree of ease and elegance, and even, is occasionally funny.
But following everything so closely and interpreting daily is a huge task. So, we need to think a bit more about how to make it sustainable, a bit more than we have done already. I know I've said we needed to think about it, but we need to think about it some more.
I don't mind confessing to you, as well, that I'm very tired. So, we're going to take a couple of weeks more off the air – maybe until the end of the month. Of course, if anything truly epochal and dramatic happens, I'll reach for the microphone.
But we need time to think – and to think, especially, about how to fit this show into a wider, retooled Novara audio offer. You'll like what's coming, I think. And please do get in touch about it – I really do mean that.
And just a note of thanks here at the end. It has truly been an honour, and much more fun than I expected, to do this show over the past few weeks – even if it's also been stressful and tiring at times.
There are huge questions at work in politics at the moment, and huge possibilities too. Thank you to all of you who have been in touch – even those to whom I've struggled to get back, I do read every email. So, please do continue to get in touch while we think about this show's future. You know where I am, [email protected]
Otherwise – stay safe, stay home, wear a mask, solidarity with the uprising in the US, and don't be a prick!
That's it. This is the Burner. I will be back soon — I promise — so stay tuned.
Bye bye.
This broadcast is brought to you by Novara Media, go to novaramedia.com/support.


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Updated onApril 01, 2019
journal's site
All indexesTitleAuthorSubject This JournalAll Collection
Publication ofSociedad Química de México A.C.
Print version ISSN 1870-249X
The Journal of the Mexican Chemical Society (J. Mex. Chem. Soc.), former Revista de la Sociedad Química de México (Rev. Soc. Quím. Méx.), from 1957 to 2004, is devoted to facilitate the advancement of our understanding of chemistry. It will publish original contributions of research in all areas of the theory and practice of chemistry in its broadest context, as well as critical reviews in areas where the author has published significant scientific contributions. The language of submission and publication is English. Quarterly publication.
Former Title:
Revista de la Sociedad Química de México
Barranca del Muerto No. 26 (esq. Hércules), Colonia Crédito Constructor, México, Distrito Federal, MX, 03940, (52-55)56-62-68-37
delgado@servidor.unam.mx


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Medical Return 101 (March 2021) About The Popular Anime
Medical Return 101 (March 2021) About The Popular Anime -> Do you want to explore the details of a hit medical anime book series? Check out this post.
Are you a big fan of anime who constantly checks out the latest chapters of popular series? Readers are eager to find out about Medical Return 101. The upcoming chapter of the hit animated series is the talk of the town.
Anime is extremely popular all over the world in countries like Indonesia and the Philippines. Book series like Medical Return has a huge following among the readers.
If you want to find out more about this series, then continue reading.
About anime or webtoons
What is Medical Return 101?
Main characters in Medical Return:
Things to know about Medical Return 101:
What are readers saying about it?
Over the last few years, anime, manga, or webtoons have gained massive popularity in countries like Indonesia and the Philippines. These book series are available online. The chapters of such animated series are uploaded at regular intervals.
It is a chapter of the famous medical manhwa that revolves around a doctor's character Kim Jihyun. After getting betrayed and losing everything that matters to him, he gets a second chance at life.
The protagonist gets to return to his past and fulfil his dream of being a successful doctor and partner. Currently, the series is ongoing, and chapter 101 is yet to be released.
The series gives readers an insight into the highly stressful lives of health care professionals.
Continue reading today's post as we let you know more about Medical Return 101.
Kim Jihyun – He is the protagonist of the story. After losing everything, he gets a second chance at life and gets to go back to medical school.
Lee Haemi – She is one of Kim Jihyun's classmates in medical school who has developed a liking for him.
Chapter 101 is not yet released.
The storyline revolves around a doctor who receives a second chance to fix all the problems in his life.
The series belongs to the genre of the medical manhwa.
The series has garnered the attention of many avid manga readers. They are curiously waiting for chapter 101's release. Readers are sharing their predictions online and discussing the possible storyline. There is no other info about the chapter available online, as it is not yet released.
Medical Return 101 is capturing the attention of many fans of the animated series. This series is based on the story of a disgruntled surgeon. People like the storyline and characters of this drama series as it has many hidden motivating elements.
Fans of the medical anime genre give good reviews to the series. As of now, there is not much info available online about chapter 101 of the book series.
What are your views on animated book series? Share your answer and opinion on today's post by leaving a comment in the comment box.
https://youtu.be/pP6YyzWolJQ
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Life & Culture | Television
Amazon's 'Modern Love' Is an Eloquent Examination of Romance
With a popular, long-running New York Times column as source material, Amazon executives must have known they were on to a winner with 'Modern Love'
Simon Spungin
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Anne Hathaway as Lexi, a bipolar lawyer struggling to cope with her disorder, in "Modern Love." Credit: Amazon
It's something of truism that there are no new ideas. Mark Twain said as much in his autobiography, more than a hundred years ago. So it's no shame for creators – artists, musicians, and writers – to dip liberally into existing material for inspiration. The best stories have already been told and all they can do is find new and entertaining ways to retell them.
All of the stories in "Modern Love," an eight-part anthology streaming on Amazon Prime, were inspired by essays penned for the New York Times column of the same name – a column that has, in its 15-year life, already spawned over 750 articles, a wildly popular podcast and a book.
Described by the Times as "personal essays about love, loss and redemption," the Modern Love column is a showcase for quality writing on matters of universal human interest. The eponymous podcast drafted in actors such as Jake Gyllenhaal, Kate Winslet and Sandra Oh to read the essays and is permanently near the top of every list of most downloaded podcasts.
With this kind of pedigree and with such a deep reservoir of source material – not to mention cash – Amazon executives must have known they were on to a winner with "Modern Love." All they needed to do was pick eight adaptable stories, find the right team and cast some headline-grabbing names.
Indeed, among the plethora of stars drafted in for the show were Oscar-winner Anne Hathaway, Tina Fey, Dev Patel, John Slattery, Catherine Keener, Julia Garner and Andy García. Success guaranteed, one would think. Not even a cameo appearance from Ed Sheeran could ruin this, surely?
Netflix's 'The Laundromat' is a chaotic attempt to dramatize the Panama Papers
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The answer – predictably and frustratingly – is yes and no. "Modern Love" is, at its strongest, an eloquent examination of love; at its weakest, it is flat, meandering and all rather pointless.
Of the eight episodes in what will surely not be the only season of "Modern Love," three stand out. The first episode, "When the Doorman Is Your Main Man," stars Cristin Milioti and Laurence Possa as the resident of an upscale New York apartment building (affluence alert: all eight episodes are centered on characters who appear to be blissfully free of the mundanity of fiscal concerns) and her doorman.
Since I had heard this story in both its previous incarnations – the original essay by Julie Margaret Hogben and the subsequent podcast – I was naturally concerned that there was no juice left to squeeze out of this particular fruit. However, Milioti's emotionally raw performance and Possa's stoic depiction of the doorman, coupled with sensitive, non-intrusive directing from John Carney, ensure that, even in this second retelling, the story works.
Catherine Keener and Dev Patel in Amazon's "Modern Love."Credit: Giovanni Rufino / Amazon
Carney, the Irish director who gave us the feel-good, foot-tapping musical comedy "Sing Street," brings his joie de vivre to four of the eight episodes. He also directed Dev Patel and Catherine Keener in "When Cupid Is a Prying Journalist," a tale of missed love, second chances and wistful regret.
But Carney's – and the show's – highlight is Episode 3, "Take Me as I Am, Whoever I Am," starring Hathaway as Lexi, a bipolar lawyer struggling to cope with her disorder, and the social and professional ramifications.
In this episode, Carney mines his love of musical cinema to the full: there's a song-and-dance routine in a supermarket, there's countless references to Rita Hayworth and there are heart-warming moments of intimacy between friends – all of which are hallmarks of Carney's work.
Based on the essay by Terri Cheney, this episode is not so much about love, but more about finding and keeping love – romantic or platonic – while dealing with bipolar disorder. Hathaway's performance is nuanced and suitably manic; she captures the highs and lows of the disorder with uncanny accuracy.
Another episode – "At the Hospital, an Interlude of Clarity," starring Sofia Boutella and John Gallagher Jr. – also touches on issues of mental health, but is too slight to be anything more than an entertaining novella of an episode.
Another stand-out episode, as it happens, was not written or directed by Carney. Instead, "Rallying to Keep the Game Alive" was written by another Irish talent – Sharon Hogan. Starring Tina Fey and John Slattery, Hogan adapted the original essay by Ann Leary into a perceptive, biting and wryly funny vignette. While the competitive style is somewhat reminiscent of Woody Allen at his most neurotic, Hogan's voice is much clearer, more balanced and honest.
Before Fey and Slattery find marital therapy on the tennis court, their characters engage in the kind of sharp dialog that fans of Hogan came to expect after her wonderful writing (alongside Rob Delaney) on "Catastrophe." The exchange about whether cooking can be a hobby is the funniest in "Modern Love," fully justifying the decision to bring Hogan on board. It's almost a pity that she wasn't let loose on some of the other episodes, which lacked her acerbic tongue.
Inevitably, as is the case with so many anthologies, "Modern Love" has weak links. The final episode, "The Race Grows Sweeter Near Its Final Lap," starring Jane Alexander, is a missed opportunity. "So He Looked Like Dad. It Was Just Dinner, Right?" was quirky enough, but lacked any momentum, while "Hers Was a World of One" took a turn for the absurd the moment Ed Sheeran popped up. (Can I suggest "the Sheeran cameo point" as the new "jump the shark"?)
Unusually for an anthology, the last few moments of the final installment indulged in some superfluous episode-hopping epilogues. There was no need to bring together – however fleetingly and tangentially – characters from previous episodes. By doing so, "Modern Love" signed off on a note of mawkishness that was, for the most part, absent elsewhere.
With hundreds more original essays still to be mined, it seems certain that there will be another batch of "Modern Love" episodes. Whether this this was your first date with the oeuvre, or you're already a fan of the columns/podcasts, there's much to enjoy in this intelligent, eloquent and moving collection.


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Q: Error while writing to Excel Sheet using JSP Code My aim is to load the user comments entered by the user on the excel sheet.For that I am using JSP Code as follows:-
<%@page contentType="text/html" pageEncoding="UTF-8"%>
<%@page import="java.io.*" %>
<%@page import="java.util.*" %>
<%@page import="org.apache.poi.hssf.usermodel.*" %>
<%@page import="org.apache.xerces.parsers.*" %>
<%@page import="org.w3c.dom.*"%>
<%@page import="javax.xml.parsers.*"%>
<%@page import="javax.xml.parsers.DocumentBuilder"%>
<%@page import="javax.xml.parsers.DocumentBuilderFactory"%>
<%@page import="javax.xml.parsers.ParserConfigurationException"%>
<%@page import="org.xml.sax.*"%>
<%@page import="java.sql.*" %>
<%!
    private String getTextContent(Node node) {
        Node child;
        String sContent = node.getNodeValue() != null ? node.getNodeValue() : "";

        NodeList nodes = node.getChildNodes();
        for (int i = 0; i < nodes.getLength(); i++) {
            child = nodes.item(i);
            sContent += child.getNodeValue() != null ? child.getNodeValue() : "";
            if (nodes.item(i).getChildNodes().getLength() > 0) {
                sContent += getTextContent(nodes.item(i));
            }
        }
        return sContent;
    }
//Function to build Excel file

    public HSSFWorkbook genExcel(String xmlString) {
        try {
//Objects for Excel generation
            HSSFWorkbook wb = new HSSFWorkbook();
            HSSFSheet spreadSheet = wb.createSheet("spreadSheet");
            HSSFRow row;
            HSSFCell cell;
HSSFSheet spreadSheet2 = wb.createSheet("About_ClearPeaks_Export2Excel");
            HSSFRow row2;
            HSSFCell cell2;
row2 = spreadSheet2.createRow(1);
 cell2 = row2.createCell((short)1);
 cell2.setCellValue("The ClearPeaks Export2Excel solution allows users to export data to Excel by using Tomcat server.");
row2 = spreadSheet2.createRow(2);
 cell2 = row2.createCell((short)1);
 cell2.setCellValue("Copyright (C) 2009  ClearPeaks");

row2 = spreadSheet2.createRow(4);
 cell2 = row2.createCell((short)1);
 cell2.setCellValue("Please credit ClearPeaks when you publish, use or distribute this solution.");
row2 = spreadSheet2.createRow(6);
 cell2 = row2.createCell((short)1);
 cell2.setCellValue("This program is free software: you can redistribute it and/or modify it under the terms of the GNU General Public License as published by the Free Software Foundation,");
row2 = spreadSheet2.createRow(7);
 cell2 = row2.createCell((short)1);
 cell2.setCellValue("either version 3 of the License, or (at your option) any later version.");
row2 = spreadSheet2.createRow(9);
 cell2 = row2.createCell((short)1);
 cell2.setCellValue("This program is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY;");

row2 = spreadSheet2.createRow(10);
 cell2 = row2.createCell((short)1);
 cell2.setCellValue("without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License for more details.");

row2 = spreadSheet2.createRow(12);
 cell2 = row2.createCell((short)1);
 cell2.setCellValue("For more information please contact ClearPeaks info@clearpeaks.com or call +34 93 272 1546.");

// Creating a environment for XML parsing and populating the data arrays

            DOMParser parser = new DOMParser();
            parser.parse(new InputSource(new java.io.StringReader(xmlString)));
            Document doc = parser.getDocument();

            NodeList nodeList = doc.getElementsByTagName("row");
            NodeList nodeListColumn = doc.getElementsByTagName("column");

// Loop to fill in data into workbook objects
            int numcol = 0;
            for (int i = 0; i < nodeList.getLength(); i++) {
                row = spreadSheet.createRow(i);
                for (int j = 0; j < nodeListColumn.getLength() / nodeList.getLength(); j++) {
                    cell = row.createCell((short) j);
                    cell.setCellValue(getTextContent(nodeListColumn.item(numcol)));
                    numcol += 1;
                }
            }

            Calendar calendar = Calendar.getInstance();
            return wb;
        } catch (java.lang.Exception e) {
            System.out.println("Exception: " + e.getMessage());
            return null;
        }
    }

%>
<%
// Get data from URL and create new file to hold data
                request.setCharacterEncoding("UTF-8");
        BufferedReader urlLine = request.getReader();
        String exported = (String) urlLine.readLine();
    while (urlLine.ready()) {
    exported += (String) urlLine.readLine();
}

        response.setContentType("text/xml");
        response.setHeader("Content-Disposition", "attachment;filename=unknown.xls");
        PrintWriter rsp = response.getWriter();

// Call method to read xml and load data into excel file
        HSSFWorkbook wb = genExcel(exported);
// Write tempo xls file
        String realPath = request.getRealPath("/");
        FileOutputStream fileOut = new FileOutputStream(realPath + "temp.xls");
        wb.write(fileOut);
        fileOut.close();

// Building xml to return url to file
        String serverName = request.getHeader("host");
        String sXML = "<data>";
        sXML = sXML + "<variable name=\"URLDummy\">";
        sXML = sXML + "<row>";
        sXML = sXML + "<column>http://" + serverName + "/ExportToExcelv3/temp.xls</column>";
        sXML = sXML + "</row>";
        sXML = sXML + "</variable>";
        sXML = sXML + "</data>";
        rsp.write(sXML);

%>

But when this JSP runs,it gives an error at line
 wb.write(fileOut);.
Any help would be appreciated.

A: I suppose you have NPE here:
nodeListColumn.item(numcol)

where numcol can be from 0 to (number of rows * number of columns) - 1 which can be more than just nodeListColumn.getLength().
And why do you divide here?
j < nodeListColumn.getLength() / nodeList.getLength();

redpajama_set_name: RedPajamaStackExchange


Samuel Rocha, a physiotherapist from the city of Santos, state of São Paulo, was elected Mister Brazil CNB and will now go on to represent his country in Mister Supranational 2018. The event took place at Hotel do Bosque Eco Resort, in Angra dos Reis, where 49 candidates competed.
Samuel is 24 years old and 1.86 m-tal. He got the Mister Brazil sacark from the hands of Matheus Song, 2nd runner-up in Mister Supranational 2017.
He will now get ready to compete in Mister Supranational 2018, on December 8th, in Krynica-Zdroj, Poland.


THORNTON, Colo. (CBS4) — High School girls all over Colorado are competing in a cybersecurity challenge.
Venzor and about a dozen other girls from Thornton High are in the Girls Go Cyberstart competition. Girls try to accomplish cybersecurity tasks and puzzles in a timed setting. Last year about 250 girls from 24 high school in Colorado took part. Venzor hadn't done any coding before last year, but is now fully immersed and hoping it will lead to a degree and career.
"I went to coding camp at CU Boulder so I leaned a little bit more about coding, using micro blocks and bits so that got me started with it," she said.
She's now in AP Computer Science and hoping to go far in this year's competition.
"I just want to get more into computer science and then figure out what to do after that," she said.
The high school competition is closed but a similar event is still going on for college students at https://go.cyber-fasttrack.org/.