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Tax-effective Investing – Alternative Structures
Most investors consider superannuation for long term tax-effective savings. Both the Government and the Opposition are now targeting its concessions away from wealth creation and estate planning. Investors seeking greater certainty and more flexibility may look outside of superannuation to build wealth, plan for various life events (including enhanced retirement living) and to implement appropriate estate planning strategies (including inter-generational wealth transfers).
So what other investment structures should investors consider?
Companies and investment bonds are both potential alternative investment structures, where income can be earned limiting the tax rate to 30% (currently). However, investment bonds have some unique features that in certain circumstances may give them an edge over company structures.
Company structures may suit high net wealth clients who are happy to set up a private company to hold investments. But this may only be a tax deferral mechanism, as eventually funds may need to be paid out of the company and personal tax becomes payable at the investor's marginal tax rate, less any franking credits (if an Australian tax resident).
Investment bonds offer an alternative long-term strategy given that personal tax relief becomes permanent after 10 years1.
Let's take a closer look at how these two alternatives outside of superannuation compare and the benefits of each option.
Generally, individuals on higher marginal tax rates may seek tax-effective investments that achieve long term wealth creation over and above their superannuation, which is now limited by policy-driven contribution caps.
As an investment vehicle for tax-effective wealth creation, Centuria Investment Bonds are an alternative option to a Company Structure. However, from a tax strategy point of view, there is a fundamental difference between these two options.
*Assuming the 125% rule on deposits is not broken and withdrawals are not made within the first 10 years.
Fundamental differences from a tax strategy perspective
Investing via a company structure:
While earnings remain within the company:
- Company structures are usually a tax deferral mechanism, therefore are not a tax effective solution if they do not actually reduce the eventual tax.
- Earnings on the funds are currently taxed at the company rate of 30%, while the funds are held within the company. This also assumes the anti-avoidance 'personal services income' rules do not cause the use of a company structure to become invalid for tax purposes.
Upon withdrawal or distribution of earnings:
- When company profits are withdrawn, they are normally treated as a dividend payment, which must be included in the investor's assessable income.
- In the case of a private company, company profits can also be transferred to an individual as salary/wages, director's fees, or interest on any loans advanced to the company, etc. Such transferred amounts can be expected to be included in the investor's assessable income.
- Any distributed company profits are taxed at the investor's marginal tax rate, less any franking credits. Any tax offset for franking credits merely compensates for taxed company profits – so the value of franking credits should be regarded as merely avoiding double-taxation.
- Tax is only reduced (on distributed company profits) if the investor's marginal tax rate is lower in the tax year of withdrawal, than in previous years. Conversely, tax can be increased if the opposite were true.
- Also, tax is only reduced (on distributed company profits to an Australian tax resident) if the investor's marginal tax rate is lower than the company tax rate. Again, conversely, tax can be increased if the opposite
were true.
Upon sale of investor's share interest:
- Lower tax can also be achieved, if the investor's share interest is sold for a capital gain (after holding that interest for at least 1 year) and if 50% of the 'discounted capital gain' became exempt from tax. However, unless no other income amounts were drawn from the company, any discounted capital gains tax would be additional to full tax at marginal rates on such other income drawn from the company – including dividends and undiscounted capital gains.
- Conversely, if the investor's share interest is sold for a capital loss, such a loss can only be offset against any current or future capital gains, and is not deductible against ordinary assessable income. If a capital loss is never offset, its tax benefit is lost permanently. Also, if a capital loss is offset under the discounted mechanism, its tax benefit is effectively halved.
Note: Use of a private company structure also needs to recognise the tax pitfalls of Division 7A of the Income Tax Assessment Act 1936. Division 7A may apply to a private company that makes tax-free distributions to its shareholders or their associates in the form of payments, loans or debts forgiven.
Tip: Investing money via a company structure may only defer tax payable. The earnings are still taxable at the investor's marginal tax rate upon withdrawal. Tax is only reduced if the investor's marginal rate has fallen at that point.
Investing into an Investment Bond
Taxation within the first 10 years:
- During the period of investment, ongoing earnings are taxed within the bond, currently at 30%. They are not included as income of the investor and therefore do not increase the investor's taxable income, or attract (or increase) the investor's marginal tax rate.
- If the investment is held for at least 10 years, none of the withdrawn earnings will be included in the investor's assessable income.
- Thus, tax on investment earnings can be permanently capped at 30%, and never attract personal tax (or Medicare levy).
- With a few exceptions*, the earnings component of withdrawals within the first 10 years must be included in the investor's assessable income, however a 30% tax credit is then applied – to offset the impact of tax already paid in the bond.
- Only the net after-tax income received from the investment is taxable and is paid by Centuria from earnings of the Portfolio, not by the investor. So, there is no notional gross-up of assessable income for the investor here (unlike a franked dividend on a company share investment).
*Exceptions to tax on withdrawals within the first 10 years
- If a withdrawal is made in the 9th or 10th years, only a portion of the earnings is included in the investor's tax returns.
- If funds are withdrawn at any time (even within the first 10 years) due to special circumstances, such as death, disability or serious illness of the bond's nominated life insured (which can be the investor or another person), neither the investor nor the investor's estate will pay any further tax.
- Similarly, if funds are withdrawn at any time (even within the first 10 years) due to unforeseen serious financial difficulties affecting the investor, no further tax is payable by the investor.
Nominated beneficiary's taxation:
- A nominated beneficiary (who receives fund proceeds if the investor has died) will not be taxed.
As a long term strategy for tax-effective wealth creation, an investment bond may be an appropriate vehicle given there could be no personal tax obligations on reporting and payment by the investor.
Tip: Investment bonds offer a tax-effective savings solution for middle to high income earners, especially if funds remain invested for at least 10 years. A real tax saving occurs if the investor's marginal tax rate is greater than the bond tax rate (of 30%) – as is the case with most working Australians on marginal tax rates of 34.5%, 39% and 49%. This can also apply to minors, who attract high tax rates (between 45% and 66%) on Division 6AA income above the small $416 tax-free threshold.
Investment bonds can also provide a tax advantage when compared to a company structure as the bond tax offset (unlike imputation credits from franked dividends paid by a company) is not part of the gross-up tax rules – and required to be included in the investor's taxable income.
Side by Side
|Investment Bond
|Investing via Structure Company
|Entity Tax Rate
Whether on income or capital gains
|Personal Tax Rate
When entity income is distributed on an on-going basis, such as dividends.
|No personal tax, if bond withdrawn (or part-withdrawn) after 10 years … or if withdrawn anytime due to
– Death or disability of life insured
– Unforeseen serious financial difficulties of bond investor.
30% tax rate cap remains.
|30% replaced by personal tax at marginal tax rate (via operation of dividend imputation system).
In effect, the 30% company tax rate is only temporary (or provisional).
|Personal Tax Rate
On Capital Gains (only applicable when an individual's investment is disposed of)
|Bond income is treated as ordinary income.
No capital gains tax [CGT] reporting or compliance required.
|Effective 50% tax reduction applies to discounted capital gains (on shares held for more than a year).
Capital gains tax reporting or compliance required.
|Investment Transfers
On Capital Gains (only applicable when an individual's investment is disposed of)
|Bond assignment can be seamlessly made. Retains original start date. No personal tax event for transferor, if assignment is for nil consideration.
|A share ownership transfer creates a CGT event, with personal tax consequences.
|Bankruptcy Protection
|Full protection from creditors, if nominated life insured is either the bond investor or investor's spouse.
Protection extends also to future bond payout monies.
|No protection from creditors
|Nomination of Beneficiaries
|If there is no separate life insured (to the investor), specific bond beneficiaries can be nominated, outside a Will – and may also be better quarantined from any Will contests.
|Company share investment generally falls to be with part of a person's estate, and dealt with in terms of a Will (if one exists).
|Investment Life after Death
|If the life insured survives the bond investor, a bond can continue – and be held as an asset of the estate.
|Generally no, as share investment has to be transferred (via the estate).
1. If bond is withdrawn (or part-withdrawn) during first 8 years, 70% of bond income (after 30% bond tax) is personally taxed – but a 30% tax offset automatically applies. So, of the total bond income, effectively 30% is taxed at 30% (at bond level), the balance is taxed at personal tax rates. No imputation-style gross-up occurs. If bond is withdrawn (or part-withdrawn) in 9th year, the amount personally taxed is 2/3rd (with 1/3rd being tax-free). If bond is withdrawn (or part-withdrawn) in 10th year, the amount personally taxed is 1/3rd (with 2/3rd being tax-free).
2. The 'life insured' can be any natural person(s) nominated by the bond investor, who is the default life insured (unless another person is nominated). The life insured has no interest in the bond, but whose death or disability can be a trigger point for a bond termination.
Centuria's Investment Bonds offer a tax effective investment vehicle outside of superannuation. They have features that investors should consider if they wish to invest outside of superannuation. Suitability of an investment in a Centuria Investment Bond will depend on a person's circumstances, financial objectives and needs, none of which have been taken into consideration in this advertisement. Prospective investors should obtain and read a copy of the Product Disclosure Statement (PDS) and consider the information in the PDS in light of their circumstances, objectives and needs before making a decision to invest. We recommend that prospective investors consult with their financial adviser. This document is not an offer to invest in any of Centuria's Investment Bonds. Investment in Centuria's Investment Bonds are subject to risk as detailed in the PDS. Centuria will receive fees in relation to an investment in its Investment Bonds. Issued by Centuria Life Limited ABN 79 087 649 054 AFSL 230867.


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Palmitoylethanolamide counteracts reactive astrogliosis induced by β-amyloid peptide.
Bottom Line: Experiments were carried out to investigate PEA's (10(-7) M) effects upon the expression and release of pro-inflammatory molecules in rat primary astrocytes activated by soluble Aβ(1-42) (1 μg/ml) as well as to identify mechanisms responsible for such actions.This effect was reduced by PPAR-α antagonist.Moreover, this ALIAmide, like Aβ, increased 2-AG levels.
View Article: PubMed Central - PubMed
Affiliation: Department of Physiology and Pharmacology, Sapienza University of Rome, Rome, Italy.Show MeSH
Related in: MedlinePlus
Related In: Results - Collection
Mentions: In order to test the effect of PEA on Aβ-induced astrogliosis, the expression of GFAP and S100B, specific markers of astrocyte activity, was explored. Reactive astrocytes display hypertrophied cell bodies and thickened processes exhibiting GFAP-immunoreactivity. Using immunofluorescence, Western blot and RT-PCR analyses, we observed a marked increase in both transcription and expression of GFAP after Aβ challenge. This enhancement was significantly attenuated by PEA treatment. Moreover, the PPAR-α antagonist MK886 was able to partly blunt the PEA-induced attenuation of GFAP transcription and expression. Such effect indicated a significant, although not exclusive, involvement of the PPAR-α receptor in mediating PEA action (Fig. 1).
View Article: PubMed Central - PubMed
Affiliation: Department of Physiology and Pharmacology, Sapienza University of Rome, Rome, Italy.


text:
Killer Joe (2011)
- IMDb page: Killer Joe (2011)
- Rate: 6.9/10 total 20,265 votes
- Genre: Crime | Drama | Thriller
- Release Date: 29 June 2012 (Ireland)
- Runtime: 102 min (original version) | 98 min (cut version)
- Filming Location: New Orleans, Louisiana, USA
- Budget: $10,000,000(estimated)
- Gross: $220,282(USA)(5 August 2012)
- Director: William Friedkin
- Stars: Matthew McConaughey, Emile Hirsch and Juno Temple|See full cast and crew
- Original Music By: Tyler Bates
- Soundtrack: Led Pud
- Sound Mix: Dolby
- Plot Keyword: Debt | Police | Murder | Police Detective | Fried Chicken
Writing Credits By:
- Tracy Letts (screenplay)
- Tracy Letts (play "Killer Joe")
Known Trivia
- Killer Joe was the first play Tracy Letts wrote, in 1991.
- In an interview Gina Gershon revealed that she wore a merkin. After ordering a wide variety, she settled on one she named Bertha.
- In one scene Dottie asks if Joe is a detective like Magnum PI. Matthew McConaughey was in the running for playing Magnum PI in a big budget movie remake of the series in 2007, as of 2012 the project is dead in the water.
- Near the end of the movie, Joe tells Chris, "caveat emptor". This is Latin for "let the buyer beware".
- The film was released theatrically with an NC-17 rating by the MPAA for "graphic aberrant content involving violence and sexuality, and a scene of brutality" but was edited down to an R rating for the home video release so that the DVD and Blu-ray could be sold in certain stores. The reason for the R rating given by the MPAA was for "strong and disturbing violence, sexuality, graphic nudity, drug use and language".
Goofs: Continuity: When Chris returns home after Digger's thugs beat him up, his teeth are perfectly white, yet in the close-up shot, they are all bloody and messed up.
Plot: When a debt puts a young man's life in danger, he turns to putting a hit out on his evil mother in order to collect the insurance. Full summary » »
Story: Finding himself in considerable debt, Chris a Texan drug dealer, decides the only solution is to murder his mother to collect the insurance money. Getting together with his father, the ex-husband of Chris' mother, they decide to hire Joe Cooper a contract killer, who also happens to be a police detective. The plan is that the money will go to Chris' sister Dottie. However due to the size of the contract fee, Chris agrees that Joe can take Dottie as a retainer until the insurance comes through.Written by Anonymous
Synopsis: Finding himself in considerable debt, Chris Smith, a Texan drug dealer, decides the only solution is to murder his mother to collect the insurance money. Conspiring with his father, Ansel, the ex-husband of Chris's mother, they decide to hire "Killer Joe" Cooper, a police detective who has a parallel career as a contract killer. They plan to give the money to Chris's sister Dottie, who Chris thinks is the beneficiary of the mother's life insurance policy. Chris is unable to front Killer Joe's fee. However, Chris agrees that Joe can take Dottie as a retainer until the insurance comes through.
Acting upon the retainer, Killer Joe carries out the contract on Chris's mother. After the killing, it is discovered that Rex, her boyfriend, provided false information about the life insurance policy and that he is the actual beneficiary. Also, Chris's step-mother, Sharla, who is also involved with Rex, pushed Chris into hiring Killer Joe. When he discovers this, Killer Joe confronts Rex, kills him, and recovers the insurance check. Chris, knowing that he will be Killer Joe's next target, quickly makes plans to escape to Peru with Dottie.
In the final scene, Killer Joe arrives at the Chris's trailer and violently confronts Sharla, forcing her to admit that she and Rex conspired against Chris and left him at the mercy of Killer Joe. Since the family is unable to pay his fee, Killer Joe intends to take Dottie as agreed. When Chris arrives and threatens Killer Joe with a gun, the two struggle. In the subsequent confusion, Dottie recovers the gun and shoots Chris, killing him and mortally wounding their father. Dottie turns the gun on Killer Joe, telling him that she is pregnant. Killer Joe feigns enthusiasm as he inches closer to Dottie. The film ends as Dottie moves her finger back on the trigger. From Robert Cohan: No one, in any review to date, has ventured to explain the ending rather than simply accept it. What the veiwer must figure out is that Dotties brother is the father of the baby. That is why she shot her brother and it is why her brother was so desperate to keep her to himself. Also, Killer Joe could not have been the father as he had only been staying at the house for a few days in which case Dottie could not have known if he had been the one to impregnate her.
FullCast & Crew
Produced By:
- Nicolas Chartier known as producer
- Vicki Cherkas known as executive producer
- Molly Conners known as executive producer
- Scott Einbinder known as producer
- Zev Foreman known as executive producer
- Laurence Freed known as co-executive producer
- Patrick Newall known as co-producer
- Jamin O'Brien known as co-executive producer
- Eli Selden known as associate producer
- Roman Viaris-de-Lesegno known as executive producer
- Ryan Westheimer known as line producer
- Doreen Wilcox Little known as associate producer
- Christopher Woodrow known as executive producer
FullCast & Crew:
- Matthew McConaughey known as Killer Joe Cooper
- Emile Hirsch known as Chris Smith
- Juno Temple known as Dottie Smith
- Thomas Haden Church known as Ansel Smith
- Gina Gershon known as Sharla Smith
- Scott A. Martin known as Pizza Manager (as Scott Martin)
- Gralen Bryant Banks known as Pizza Patron
- Carol Sutton known as Saleslady
- Danny Epper known as G-Man
- Jeff Galpin known as Biker Thug
- Marc Macaulay known as Digger Soames
- Gregory C. Bachaud known as Filpatrick
- Charley Vance known as Preacher
- Julia Adams known as Adele
- Blain Sanchez known as Prisoner
- Geraldine Glenn known as Pizza Patron (uncredited)
- Sean O'Hara known as Rex (uncredited)
- Tony Severio known as Pizza Patron (uncredited)
- Lynette Zumo known as Waitress (uncredited)
Supporting DepartmentMakeup Department:
- Marcos Gonzales known as department head hair
- Krystal Kershaw known as makeup department head
- Krystal Kershaw known as makeup designer
- Krystal Kershaw known as special makeup effects department head
- Adrienne Lynn known as makeup artist
- Kent Richard known as key hair stylist
Art Department:
- Spencer J. Abadie known as construction buyer
- Michael Arena known as greens
- Charles Bodenheimer known as painter
- Rick Broderman known as head painter
- Jeffrey Pratt Gordon known as assistant prop master
- April LaBranche known as art department coordinator
- Nicole LaBranche known as art department coordinator
- Andrew H. Lewis known as carpenter helper
- Lindanne Lewis known as painter
- Cory Parker known as on set dresser
- Alixandra Petrovich known as additional on-set dresser
- Sian C. Sanzone known as painter
- Ember Soberman known as painter
- Courtney Talbot known as set designer
- Marcus Turchi known as construction coordinator
- Brook Yeaton known as property master
Production Companies:
- Voltage Pictures
- Picture Perfect (I)
- Worldview Entertainment
- ANA Media
Other Companies:
- 360 Communication Rentals walkies
- ARRI / Camera Service Center camera equipment provided by
- Cajun Stunts camera atv
- Cajun Stunts camera quad
- Chapman/Leonard Studio Equipment camera car
- Chapman/Leonard Studio Equipment camera cranes
- Chapman/Leonard Studio Equipment camera dollies
- Dolby Laboratories sound mix
- Eisner & Frank production legal
- Event Restroom restrooms
- Film Production Capital tax credit financing
- Hollywood Trucks Entertainment Transportation
- Intelligent Media international monitoring agency
- Milan Records soundtrack
- Runway post-production
- Screen Actors Guild (SAG) special thanks (as Screen Actors Guild)
- Second Line Stages sound stages
- Silver Screen Supply location equipment/rentals
- Silver Screen Supply production services
- Stone Management product placement
- Todd-AO Studios post-production facilities
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- Audio Visual Entertainment (2012) (Greece) (theatrical)
- Belga Films (2012) (Belgium) (theatrical)
- Bolero Film (2012) (Italy) (theatrical)
- Entertainment One Benelux (2012) (Netherlands) (theatrical)
- Entertainment One (2012) (UK) (theatrical)
- Future Film (2012) (Finland) (theatrical)
- LD Entertainment (2012) (USA) (theatrical)
- PARLUX Entertainment (2012) (Hungary) (theatrical)
- Pyramide Distribution (2012) (France) (theatrical)
- Roadshow Film Distributors (2012) (Australia) (theatrical)
- Ascot Elite Entertainment Group (2012) (Switzerland) (all media)
- Califórnia (2012) (Brazil) (all media)
- Lions Gate Films Home Entertainment (2012) (USA) (DVD)
- Midget Entertainment (2012) (Denmark) (all media)
- Nu Metro Productions (2012) (South Africa) (all media)
- Top Films (2012) (Russia) (all media)
- VVS Films (2012) (Canada) (all media)
- Village Roadshow (2012) (Australia) (all media)
- WVG Medien GmbH (2012) (Germany) (DVD)
Other Stuff
Special Effects:
- Digital Post Services (title design)
- Digital Post Services (visual effects)
Release Date:
- Italy 8 September 2011 (Venice Film Festival)
- Canada 11 September 2011 (Toronto International Film Festival)
- Spain 15 October 2011 (Sitges Film Festival)
- USA 10 March 2012 (South by Southwest Film Festival)
- Netherlands 28 April 2012 (Imagine Film Festival)
- Australia 7 June 2012 (Sydney Film Festival)
- USA 9 June 2012 (Seattle International Film Festival)
- UK 20 June 2012 (Edinburgh Film Festival)
- Ireland 29 June 2012
- UK 29 June 2012
- Germany 1 July 2012 (Munich Film Festival)
- USA 27 July 2012 (limited)
- Iceland 1 August 2012
- Canada 10 August 2012 (limited)
- France 2 September 2012 (Deauville Film Festival)
- France 5 September 2012
- Greece 20 September 2012
- Sweden 22 September 2012 (Lund Fantastisk Film Festival)
- Belgium 26 September 2012
- Finland 28 September 2012
- Italy 11 October 2012
- Netherlands 25 October 2012
- Netherlands 26 October 2012 (Leiden International Film Festival)
- Serbia 29 October 2012 (Cinemania)
- Germany 2 November 2012 (DVD premiere)
- Sweden 7 November 2012 (DVD premiere)
- Turkey 9 November 2012
- USA 21 December 2012 (DVD premiere)
- Brazil 18 January 2013
- Hungary February 2013
- Russia 28 February 2013
MPAA: Rated R for strong and disturbing violence, sexuality, graphic nudity, drug use and language (edited for re-rating)
Filmography links and data courtesy of The Internet Movie DatabaseNo tags for this post.


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Ideas of relations are Concepts that contain more than one material. My concept of a husband, for instance, is a lot more than the concept of someone gentleman. In addition it have to contain the idea of Yet another substance, particularly the idea of that male's wife or husband. Locke is keen to indicate that much more of our believed requires relations than we might Earlier have assumed. For example, After i consider Elizabeth II as being the Queen of England my thinking really consists of relations, simply because I simply cannot really consider Elizabeth as a queen devoid of conceiving of her as having a specific relationship of sovereignty to some subjects (individual substances like David Beckham and J.
[32] Reed consists of stories of Villa confiscating cattle, corn, and bullion, and redistributing them to your weak. President Woodrow Wilson understood some Model of Villa's status, saying he was "a form of Robin Hood [who] had expended an eventful lifetime robbing the prosperous so as to give to your very poor. He had even at some point stored a butcher's shop for the purpose of distributing to the bad the proceeds of his innumerable cattle raids."[33]
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We can't understand what It might be for an concept to resemble or characterize an object. And we simply cannot explain to, without the need of a chance to phase outside the house our very own minds, no matter whether our Tips did this reliably. This criticism has historically been considered to endanger Locke's complete project. Gilbert Ryle's unforgettable assessment is usually that "practically each and every youthful university student of philosophy the two can and does in his 2nd essay refute Locke's whole Idea of information." The latest scholarship has actually been a great deal more charitable to Locke. Although the central dilemma is still a urgent a single.
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To implement one of Locke's illustrations, an notion of a leopard as being a beast with spots might be puzzled. It's not unique as the phrase "lynx" could use to that idea just as conveniently as image source the term "leopard." Serious Strategies are those who Have a very "foundation in character" While fantastical Suggestions are Those people made through the imagination. For instance, our idea of a horse can be an actual strategy and our concept of a unicorn could well be fantastical. Adequacy and inadequacy need to do with how well Concepts match the patterns In line with which they were made. Ample Tips completely characterize the thing they are meant to depict; insufficient Tips fail To do that. Ideas are correct in the event the head understands them in a way that may be right In line with linguistic techniques and the way in which the whole world is structured. They are false once the head misunderstands them alongside these strains.
Although it at first sounds as if Locke has carved out pretty separate roles for faith and cause, it have to be famous that these definitions make faith subordinate to motive in the subtle way. For, as Locke clarifies: "Regardless of what GOD hath disclosed, is absolutely true; little doubt might be made from it. This is the right Object of religion: But no matter whether it's a divine Revelation, or no, Explanation need to choose; which may under no circumstances allow the Thoughts to reject a better Proof to embrace what's fewer obvious, nor make it possible for it to entertain Likelihood in opposition to Understanding and Certainty." (4.18.ten, 695). more Very first, Locke thinks that if any proposition, even just one which purports to be divinely disclosed, clashes While using the crystal clear proof of motive then it shouldn't be thought.
Now we have by now viewed that from the Essay Locke produced an account of belief In line with religion and belief Based on purpose. Remember that an agent believes Based on rationale when she discovers a little something through the usage of her natural faculties and she thinks In keeping with religion when she usually takes something as reality for the reason that she understands it being a information from God.
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Soon after Villa effectively captured the strategic prize of Torreón,[9] Carranza requested Villa to interrupt off action south of Torreón and alternatively to divert to assault Saltillo.[9] He threatened to cut off Villa's coal offer, immobilizing his provide trains, if he did not comply.[9] This was greatly found as an endeavor by Carranza to divert Villa from the direct assault on Mexico City so as to allow for Carranza's forces under Álvaro Obregón, driving in with the west via Guadalajara, to go ahead and take money to start with.


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A well known videogame-obtain keep reduced its bar past calendar year to make it less complicated for developers to hawk their creations. It wound up letting in a very activity that involved taking pictures up a college.
What's more, it describes a reasonably very simple several-output flyback energy offer controlled by a SN76549, made for a substantial display screen shade television.
Rod Holt warrants credit history for acquiring a switcher made in the Apple][. Even so the success in the Apple][ offer lies squarely around the shoulders of Elliot Josephson. You pointed out that Elliot built a power offer for Tandy, but Apple materials involve his patent quantities. The availability Rod Holt made observed incredibly limited manufacturing, it had been tricky to manufacture (a minimum of with the point of view of serious substantial volume producing where tweaking and rework are an anathema).
More recent electrical power materials don't even have that in prevalent Together with the Apple II. It's absurd to say that power provides are ripping off Apple's layout. Popular switching electrical power offer designers
Ethics - HankAny ethical issuesHow to handle; four avenuesrash of suicides and staff' legal rights violations within the Chinese plants of significant provider Foxconn-Up to now this calendar year, 11 people have committed suicide, and at the least ten far more have tried suicide at FoxconnIn an e mail reportedly sent to Apple's sixty,000 or so staff, Tim Cook dinner, the corporate's chief government stated that Apple "cares about every single worker in its supply chain".
Each and every apple][ I've at any time witnessed works by using the provision built by Elliot for Astec. The free of charge-working flyback engineering he designed failed to involve condition-of-the-artwork transistors - it made use of the very affordable substantial voltage bipolar products bought in substantial volumes for horizontal deflection in televisions - an inexpensive commodity item. He souped up the lowly flyback for better power than was normally envisioned, and his turbo-flyback (and not an IC controller-centered solution) was Employed in Astec's materials for your IBM Personal computer as a result of a minimum of the Personal computer-AT and also lots of Apple programs.
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I'm surprised and amused by Job's statements. Outstanding short article. I was working on switch manner electricity materials for radar in 1976 and from 1978 while 1988 at DEC. I observed many samples of of change method power provides developed a decade before. To start with they operated from minimal enter voltage and utilised electricity transistors designed for audio amplification.
Wonderful piece of do the job, with insightful and useful feedback by a variety of posters. Quite apple inc in 2012 case analysis informative. I wound up listed here on account of my confusion over what Isaacson explained about the power supply with the Apple II in his biography of Steve Jobs, and the collective knowledge on Screen in this article clarified the problems. Many thanks.
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The major difficulty that's been faced by Apple Inc. as per the case "Apple Inc. in 2015" is that Regardless of The reality that the organization attained record income to the 12 months ending 2014, the industry capitalization topped to generally be $seven-hundred billion.
Electrical power materials only use Element of the electricity fed through the ability lines; This offers them a nasty "electricity factor" which wastes Electrical power and will increase load around the reduced strains.
A switching ability supply functions on a really unique principle: speedily turning the facility on and off, in lieu of turning extra electric power into heat. Inside a switching power offer, the AC line input is converted to superior-voltage DC, after which the facility provide switches the DC on and off thousands of periods a second, meticulously managing enough time from the switching And so the output voltage averages out to the specified benefit.


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Sentences that flow poorly with their surroundings will be orange, and the source of the problem can often be found in a nearby sentence. Flow can be altered by adding, removing, lengthening, shortening, combining, or splitting sentences. Currently, I work with various experts as an online marketing consultant at international level between Switzerland, Italy and the Czech Republic.
Select a word or phrase, or click a sentence to get more information. For example, you could type sharepoint to start following sharepoint and see newsfeed posts that reference SharePoint. Write the Reason for Payment Called the Memo or For field, the space in the bottom left can indicate the reason for payment.
Now, privacy controls can be easily found and used by all users. Setting to share or hide Description. Facebook has begun adding new privacy tools.
In the case of this tutorial that would be Target. When you follow a tagan item automatically gets added to the list. Check your bank statement -- online or the mailed statement -- to ensure that the check was deposited.
You may need to use a certified check for the following financial transactions: They may also post-date the check because that is when the bill is due. Buying a car without a loan Applying for a Passport If you have an online bank accountyou can request an official check online or by phone.
See Your signature goes here box in the example below. When writing a check, be sure to make your signature neat and write it as you usually would on any other formal document. Each is a moving average, with word length weighted to the sentences before and after.
Preferences explain how ads work and specify additional settings in the ad area. Anything longer should be submitted in smaller chunks, or it will be automatically trimmed.See an example of how to write a check, including an explanation of each step.
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How to Write a Check. March 8, By: William Adkins. Share; You can post-date a check by writing a future date. Checks can only be deposited or cashed on or after the date written in this field.
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On 8/11/10 9:37 PM, Skygazer wrote: > My company has several news sites and each has one or more Twitter > accounts depending on the topic. I've created a new app using OAuth > and PHP to post our news stories automatically as they are published. > Previously with basic authentication I would just pass the username > and password etc. to get the story posted. But now I'm wondering, do I > need to create a new app for every Twitter account we have? Or can I > post to our accounts with the one app I created with its keys and > tokens? And if I can use just the one app, how do I post to the other > accounts? The app was created on our primary Twitter account. > > Thanks > Marc > > PS I already have the OAuth and PHP code working for our primary > Twiter account.
Hi Marc, Each app can only have one "from application" name, unlike Basic Authentication. This may be limiting. Also, each app has two sets of keys, the consumer keys (app keys) and oauth keys (user keys). The user keys which you get by default are the user keys which belong to the account which owns the app. This does not mean that you can't get more keys, but you will need to go through the so-called oauth dance. I can't help you with that (never had to implement it, I'm a desktop developer) but I'm sure that http://dev.twitter.com can help you with it. Tom


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A Perth mum fighting to regain custody of her four children, after she was wrongfully convicted of a serious assault against one of them, has received the backing of police.
9NEWS has obtained a police email which says the 28-year-old is innocent, paving the way for her to clear her name.
It comes on the eve of the woman's hearing in WA's Court of Appeal where she hopes to prove her innocence.
As revealed on 9NEWS yesterday, the young mum has suffered seven years without her children, after she says she unwillingly pleaded guilty to assaulting her youngest daughter in 2010.
But an email by the investigating officer from last January states that during an interview with the woman's ex-boyfriend, he made admissions to assaulting the victim.
"I am satisfied on new evidence obtained that (the ex-partner) is the person responsible for the assault and not (the mother)," the email said.
"As the investigating officer for this matter I will advise our State Prosecuting Office to not oppose the appeal."
That officer charged the woman's ex-partner and he's now behind bars.
Crucial to the woman's appeal against her conviction will be her claims that a lawyer advised her to plead guilty.
That lawyer, Dean Richard Love, has since been banned from practicing law for professional misconduct unrelated to this case.
"I was told if I didn't, I would probably never see my kids again and that I would probably go to jail for a very long time," the mother said.
"I didn't know what to do, I was 20."
If the appeal is successful she says she may pursue a claim for compensation for all the years lost with her children.
The conviction also crushed her dream of becoming a childcare worker.
© Nine Digital Pty Ltd 2018


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Dating vs arranged marriage
It highlights a false dichotomy between modern arranged marriages and fairytale love india's dating sites skip straight to the wedding unlike online dating services, which at least. Worldwide, every three seconds a girl under the age of 18 is married in india, 90% of these marriages are arranged between families and with a divorce rate of just above 1% proponents. An arranged marriage reflects the actual idea that marriage is a contract and both parties know what to expect from the other it's not often that arranged marriages result in the kind of. Online dating vs arranged marriage divorce here is an image of two people experiencing online dating, they have not met yet but enjoy one another's profiles which you can tell by the. Originally answered: what are the pros and cons of love marriage and arranged marriage here is a cartoon arranged marriage: let us see the pros and cons of love vs arranged marriages.
How is courtship different than dating what is courtship understand how courtship differs from dating in contrast, courtship is undertaken only when both parties are prepared to make. In arranged marriage, inherent to the approach of dating, to find a partner who is sufficiently worthy of "keeping" as to be marriageable however, these metrics are more often than. The comments regarding arranged marriages in a thread below made me wonder are there any significant differences bewteen arranged marriages and online dating. Here is our attempt to answer the age old question about marriages - love marriage or arranged marriage, which is the best for you read on to find out.
My very first episode of being desi thumbs up for more definitely going out of my comfort zone so please thumbs up, subscribe, and share to show your suppo. Indian culture dating and marriage although similar in some ways, india has their own culture to decide and distinguish their marriage, indian culture dating and marriage courtship, and. 3 arranged marriage – excitement unfolds if you had never been in a relationship before, then start exploring the fun of dating yeah, why not who said you can't date your wife get. Aziz ansari: love, online dating, modern romance and the internet by aziz ansari my parents had an arranged marriage this always fascinated me i am perpetually indecisive about even.
Which is better: love marriage vs arranged marriage by fractions 2 years ago 82 views 6 shares 0 share tweet 6 shares, 0 points a known devil is better than an unknown ghost or. So, here is a comprehensive list of arranged marriage first meeting tips that are based on practical wisdom as well as from dating and relationship experts let's get cracking arranged. My arranged marriage thrived after my marriage for 'love' died now i see an arranged marriage as more of an introduction service, like online dating.
Arranged marriage is a type of marital union where the bride and groom are selected by individuals other than the couple themselves, particularly family members, such as the parents. Modern arranged marriages indian online dating one recent trend is the onset of indian e-business, and online marriage-brokerage sites they are being used by the single looking for love. Marriage statistics demographics advertisement related statistic brain research login username password remember me results: online dating survey view survey results trending. Arranged marriages are viewed as a social and economic necessity, the terms of which are agreed upon by the families of the future groom and bride home marriage advice arranged marriage.
They are the similarities and obvious differences between married couples and dating couples, males and females, and aged below 30 and aged equal to or above 30 arranged marriages are. Those in arranged marriages – or who have had their partner chosen for them by a parent or matchmaker – tend to feel more in love as time grows why an arranged marriage 'is more likely.
If you are shy, then an arranged marriage might be better for you because shy people often aren't good at dating and making friends and they often end up alone as a result. 10 advantages and disadvantages of arranged marriage arranged marriages are no longer popular in today's generation, but many religious groups and traditional families continue to uphold. Love vs 'arranged marriages' marriage is a social contract between a man and a woman marriage is a legal contract between two persons that leads to kinship nowadays, one can hear about. Is love marriage better than arranged marriage finding love is an aspiration harboured by every millennial not only in this country, but the world around with a fast lifestyle, dating has.


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Parreira supports Fluminense, and he has received two league titles for your club: The very first Division Brazilian Championship in 1984 as well as Third Division in 1999. Regarding the latter title, Parreira has reported that this was personally the most important trophy of his job, even more so than Brazil's Entire world Cup triumph, as the club he cherished was struggling with close to-personal bankruptcy and have become very near extinction at enough time[citation needed].
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The other coach, Bora Milutinović, arrived at this file when he led a fifth workforce in 2002. Parreira was also involved with the 1970 championship workforce for Brazil, which he claims was an inspiration for him to aspire to generally be a national football mentor.
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2018 Election Betting Odds
Queensland Derby 2018
Tea Party candidates, like Ward do a lot better in the primaries than they do in the General election. In Fact, several Democrats owe their current seats to Tea Partiers taking out a Republican candidate that would have faired better in a Statewide race. Democrats are working from an actually strong bench in Here are some names of potential candidates, and see if you recognize any names. Odds will surely be intriguing if all these potentials actually get in the ring.
To be honest, facing pardoned Sheriff Joe Arpaio in a General election in may be a dream come true for Democrats. Dean Heller , the current incumbent, is in a bind. This has apparently led to a primary challenger that could go the way of Arpaio above. Incumbent Ted Cruz is Latino. So how, you ask, could he be the victim of a Latino Backlash.
Because, he has not associated himself with Latino causes for most of his political career. Remember this, the party with the best turn out wins. Turnout can change betting odds quickly. Even if remotely so. Chances are that Democrats could pick up 1 or 2 Senate seats in The third one is going to be very, very tough odds.
Betting could be treacherous, or payout loads. Keep up with the latest odds at your favorite sportsbook to stay the most up-to-date. It might be an uphill climb for the Senate in , and you think it would be the same in the House Of Representatives. The vegas Oddsmakers, however, are at least a little optimistic about Democrats chances of taking over in The House. Or at the very least, making a dent in the current Republican advantage.
The Political Analysts at Inside Elections list 45 Republican seats in play, but only 14 Democratic seats up for grabs. Considering that The Republicans currently hold a 45 seat advantage, making it almost impossible to imagine, a wave election could wipe that deficit out quickly.
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In online election betting, there is more that can be done than just picking the winning candidate of an election. In such cases, the election betting sites may even create a spread just as they would in a sport match. Election bets can also be made on where all candidates or parties will ultimately place in the election, which becomes very challenging and stimulating as you review the smaller contenders. Your political prowess will be tested to its limits.
Whenever you place any election bets, it is important to do research and listen to your instincts. This is also true for Australian election betting, but it is very important to do so with a cool head and minimal emotional investment. Most punters will place election bets on the candidate that they plan to vote for and that they hope will win, rather than the one that their research suggests is most likely to win.
The more you are able to objectively separate your wagering decisions from your political ones, the more successful you are likely to be in online election betting sites. Some elections have such weak opposition parties that the winner is immediately obvious and there is actually no betting on them at all.
Close elections are some of the most exciting because many people will have chosen the candidate that you did not back, so the results are thrilling to watch and the payouts are very handsome.


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Archived Walmart Workers Refuse To Make Cop's Retirement Cake (foxnews.com)
submitted ago by wgtt911
[–] HeavyBrain 0 points 17 points 17 points (+17|-0) ago
Should have told them the cop was gay.
[–] [deleted] 0 points 2 points 2 points (+2|-0) ago
[–] HeavyBrain 0 points 2 points 2 points (+2|-0) ago
It never was and they stoped faking it after gay dudes toned it down achiving all the goals they fought for and stoped being usefull idotes.
[–] FairyOriginal 0 points 14 points 14 points (+14|-0) ago (edited ago)
Based solely on the headline I hold the opinion that Walmart employee's don't have the authority to make that call ... unlike Uncle Harry's Bakery down the road owned and operated by Uncle Harry himself who does indeed hold all the rights to serve or not serve the patrons of his establishment.
Now I'll proceed to read the comments below ...
Edit to add: No further comment.
[–] WellSetTable 2 points 0 points 2 points (+2|-2) ago (edited ago)
Under Walmart they DO should their boss tell them so. But there is NOTHING racist about the cake .
Maybe we need a dictionary page posted every where so every one understands what racism is. Since law suits are the only way to get any thing looked at in this country I think people should sue others when being accused of racism. Especially when most don't even know what it means any more. Dats Waycist crap needs to go it's a fucking cake for a cop if they don't like cops say that which is another discussion .
[–] FairyOriginal 2 points -1 points 1 points (+1|-2) ago
First of all ... no need to yell at me and secondly you forced my hand into reading the article I had no interest in reading but only a moron would reply to a post without further investigation. Right away I read this ...
Three Walmart workers in McDonough, Ga., refused to decorate a "thin blue line" cake for a police officer's retirement party because they said it was racist.
Through further investigation I discovered that the unattractive decoration on that pathetic excuse of celebration cake was done by a manager who stepped in and did her job (albeit lousy) she should have compensated the officer that pathetic looking cake and called it a day.
Perhaps a dictionary would come in handy for ... Dats Waycist or perhaps not ?
Law suit are the answer, and the solution are they ? Well perhaps to you they are but I disagree. But by all means you go ahead and pay the exorbitant fee's to a lawyer who I see as nothing more than a game player in an ever growing line of people waiting to have their day on the playing field that has become the court of law.
And lastly ... I thought the discussion was about cops and a cops retirement cake. Hmm, perhaps if they had ordered cupcakes instead the whole situation could have had a sweeter outcome ... I personally had nothing to do with any of it.
[–] 1Sorry_SOB 0 points 9 points 9 points (+9|-0) ago
It's pretty easy to pick a side in the "culture wars".
[–] newoldwave 1 points 11 points 12 points (+12|-1) ago
If you can explain what cops have to do with racism. Oh wait...they arrest nigs a lot because nigs commit a lot of crimes.
[–] GoodGodKirk 0 points 2 points 2 points (+2|-0) ago
People buy cakes from Walmart? But Costco is so much better...
[–] ThisIsMyRealName 2 points 2 points 4 points (+4|-2) ago
So this is news now
Every day, same old internet, news about somone getting mad and doing things about it
But now it's about cake... This isn't the first time people got mad over cake though. I just find it amazing that people keep getting upset about some people not making a cake in particular.
[–] WellSetTable 0 points 5 points 5 points (+5|-0) ago
i agree to an extent , my issue is the cake isn't racist and Dats Waycist attitude needs to stop too many have taken the term racism WAY out of context. Its the principal of the matter
[–] SonOfRobin 0 points 1 points 1 points (+1|-0) ago
Walmart needs cops onsite to help at their stores because they don't pay for security anymore. Cops should go patrol some where else.


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Claims for U.S. unemployment benefits increased more than forecast last week, nearly erasing a slide in the prior two weeks and reflecting the difficulty of adjusting the figures for swings at the start of a year.
Initial jobless claims rose 38,000 in the week ended Jan. 26, the most since Nov. 10, to 368,000, the Labor Department reported today in Washington.
Claims for unemployment benefits rise again
Source: Albuquerque Business Journal


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ERIC Number: ED569160
Record Type: Non-Journal
Publication Date: 2016-Sep
Pages: 256
Abstractor: As Provided
Reference Count: N/A
Global Migration, Diversity, and Civic Education: Improving Policy and Practice. Multicultural Education Series
Banks, James A., Ed.; Suárez-Orozco, Marcelo, Ed.; Ben-Peretz, Miriam, Ed.
Teachers College Press
Mass migration and globalization are creating new and deep challenges to education systems the world over. In this volume, some of the world's leading researchers in multicultural education and immigration discuss critical issues related to cultural sustainability, structural inclusion, and social cohesion. The authors consider how global migration is forcing nationstates to reexamine and reinvent the ways in which they socialize and educate diverse groups for citizenship and civic engagement. These chapters also address how schools can help migrant and immigrant groups attain the knowledge, values, and skills required to become fully participating citizens, while retaining important aspects of their home, community, languages, and culture. Case studies from the United States and Israel are used to illustrate how these concepts are manifested in two immigrant nations. Book features include: (1) An examination of the theories, empirical findings, and promising practices related to education for citizenship; (2) Descriptions of large-scale migration and its influences on curricula, modes of teaching, and civic education; (3) An interdisciplinary overview of the issues facing immigrant children in schools by Carola SuárezOrozco and Amy K. Marks; (4) Implications for reforming schools in ways that will help students from diverse racial, ethnic, cultural, and linguistic groups become effective citizens; (5) A comprehensive chapter on second language learning by Guadalupe Valdés, a leading expert; and (6) Recommendations for preparing teachers to meet the needs of diverse student populations. [Contributors include: Tali Aderet-German, Ayman K. Agbaria, James A. Banks, Zvi Bekerman, Miriam Ben-Peretz, Amy K. Marks, Minas Michikyan, John P. Myers, Sonia Nieto, Carola Suárez-Orozco, Marcelo M. Suárez-Orozco, Guadalupe Valdés, and Gregory White.]
Descriptors: Global Approach, Case Studies, Multicultural Education, Citizen Participation, Foreign Countries, Cultural Pluralism, Citizenship Education, Immigrants, Student Diversity
Teachers College Press. 1234 Amsterdam Avenue, New York, NY 10027. Tel: 800-575-6566; Fax: 802-864-7626; e-mail: firstname.lastname@example.com; Web site: http://www.tcpress.com
Publication Type: Books; Collected Works - General
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Israel; United States


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ERIC Number: ED099696
Record Type: Non-Journal
Publication Date: 1973
Pages: 20
Abstractor: N/A
Reference Count: N/A
Influence of Attitudinal Similarity to a Defendant and Victim on Guilt Attribution by Simulated Jurors.
Schmitt, Neal; Colligan, Michael
The present study tested the "just world" hypothesis that a socially respectable person is more at fault in a crime in which he or she is the victim. It was assumed that the attitudinal similarity of a hypothetical juror to the victim and the defendant would make both the victim and the defendant more respectable. Employing a 2 (victim vs. defendant description) X 2 (similarity vs. dissimilarity of attitudinal information) X 2 (male vs. female respondent) design, it was found that in a rape case males attribute more guilt to a defendant who is similar to themselves, as opposed to one dissimilar; females attribute more guilt to a victim when the defendant is described as similar as opposed to dissimilar to themselves. Thus male responses confirmed the "just world" notion while female responses were in direct contradiction. (Author)
Descriptors: Adults, Affective Behavior, Attitudes, Comparative Analysis, Court Litigation, Research Projects, Sex Differences, Simulated Environment, Social Attitudes
Neal Schmitt, Department of Psychology, Olds Hall, Michigan State University, East Lansing, Michigan 48823
Publication Type: Reports - Research
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A


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