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Market Research AnalystEmail Subscriptions is a FREE email service providing options and futures related data.Binary Options Trading History MarketsWorld. 5 stars based on 137 reviews. CBOE History. 1992. Options on sector and international indexes begin trading.
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It provides an overview of the derivatives market in South Africa and discusses options.Our goal is to educate and enrich the lay investor about Options Trading. make us the best option trading. the optionwala options trading newsletter.


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Curing and Storing Sweet Potatoes
Sweet potatoes are not very sweet or moist when first dug. It takes six to eight weeks of proper curing and storage before they have the sweet, moist taste and texture desired when baked.
After the roots are dug, they should be cured to heal the cuts and trigger development of the sugar-creating enzymes. Cure by storing in a warm, humid room for five to 10 days. A temperature of 80 degrees to 85 degrees and a relative humidity of 80 percent to 90 percent are ideal. These exact conditions will be hard to establish around the home, so select a room or building that comes close to these conditions.
After curing, store roots at 55 degrees to 60 degrees for six to eight weeks. This storage further develops the sugars and maltose sugar-creating enzyme. This enzyme will really kick in while baking at 350 degrees to 375 degrees to develop the sweet, syrupy sugars that yams are famous for.
Stored cured roots may last several months or more. The length of time sweet potatoes can be held in storage without sacrificing quality will depend on the environment they are stored in. The conditions above are "ideal," but sweet potatoes are held under a variety of environmental conditions, and quality and longevity in storage will vary accordingly.
Exposure to low storage temperatures for several days will cause the sweet potatoes to develop a hard center and reduce their eating quality.
When the roots are stored at high temperatures for a long time, they begin to sprout, shrivel and become dry, stringy and pithy.

subset: commoncrawl


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"Fabbrica" is the Young Artist Program of the Teatro dell'Opera di Roma, a unique opportunity is presented for Italian and foreign talents whom have completed their training at conservatories and academies, and are ready to embark on an international career.
It is now possible to apply for the 3rd edition of "Fabbrica" Young Artist Program.
Audition announcement Creative Team
Audition announcement Singers and Répétiteurs
8 Singers, 3 Répétiteurs, 1 Director, 1 Set Designer, 1 Costume Designer, 1 Lighting Designer. Who will be the next Artists to participate in "Fabbrica" , the Young Artist Program of the Teatro dell'Opera di Roma?
Svetlana Shestakova
Jacques Der Megreditchian
for having sponsored Young Artist scholarships
Ksenia Shestakova
for having contributed to Fabbrica YAP scholarships
Maite Bulgari
Andrea Cappuccini
Giuseppe Falco
Nicoletta Jacovitti
Antonello La Rocca
Erminia Picciaredda Cafiero


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Job Search
Electric Pallet Jack Operator - Lawrenceburg, TN
Branch ID: 5121
Pay Rate/Salary: $12.75 - $13.25
NEW PAY RATE: $12.75-$13.25/hour
Staffmark is hiring for Electric Pallet Jack Operators for an established, but fast growing distribution center in the Lawrenceburg, TN area. In this role, you will operate electric pallet jack to move product and pallets throughout the warehouse while performing the picking operation. Assist team members in picking, staging, loading, unloading, rotation and storage of product. Lifting up to 50 lbs. individually, but as a team also. 31-90 day temp-to-hire position.
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First go to our website www.mystaffmark.com and then please call or text our office 931-424-0033 for phone interview using ref# 5121 EPJ
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Electric Pallet Jack Experience. High School Diploma or GED.
About Staffmark
The Company supports affirmative action and equal employment opportunity. The Company will provide equal employment in employment practices to all applicants for employment. Employment decisions shall be made without regard to any protected characteristic such as, but not limited to, race, color, religion, gender, age, disability, national origin, ancestry, citizen status, gender identity, sexual orientation, marital status, status in regard to public assistance, disabled veterans, recently separated veterans, Armed Forces service medal veterans and other protected veterans, genetic information and other legally protected classes. Furthermore, the Company is an E-Verify employer. Information provided on this application will not be used for any discriminatory purposes. The Company complies with all applicable federal, state and local non-discrimination laws and regulations. The Company will provide reasonable accommodations in the application or interviewing process. If you need a reasonable accommodation in the application or interviewing process, please contact us.
Job ID:
Branch ID/Name:
Lawrenceburg, TN
Job Type:
Temp to Hire Position
Apply for this Position
Electric Pallet Jack Operator
City, State or Zip Code: Lawrenceburg, TN
Position Type: Temp to Hire Position
Date Posted: 2/25/2019


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MV Psychological Services Fees
Fees for psychological services are not covered by the Ontario Health Insurance Plan (OHIP). Most private health insurance plans provide some coverage. The fees are tax deductible as a medical expense. They may also be tax deductible as a business expense, or as an employee benefit by your company. Fees from MV Psychological Services are consistent with the guidelines suggested by the Ontario Psychological Association.
Cheques, Visa and MasterCard are accepted.
Sessions are usually 50 minutes.


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While an exposed breast in public can have many associated connotations, some women in America today argue the exposed breast is a symbol of liberation.
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Bangor Twin Drive-In, Hermon, ME 04401 - Facts & Highlights
The It factor: exploring Stephen King's Maine | Travel
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Stephen King - Biography - IMDb
Formerly the Maine Center for the Arts before a recent renovation, the Collins Center for the Arts at the University of Maine, in Orono, has provided residents of eastern and central Maine with a wide variety of world-renowned acts in dance and theater, as well as pop culture since 1986.A number of community organizations maintain events calendars.
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Assam Chief Minister Sarbananda Sonowal Friday visited the canteen located at the Assam Assembly along with some of his ministerial colleagues, advisers and MLAs, reminiscing days during his earlier stint as MLA from 2001 to 2004 when he visited the canteen frequently.
Chief Minister Sonowal was accompanied by ministerial colleagues Parimal Suklabaidya and Pijush Hazarika, media and legal advisers Hrishikesh Goswami and Shantanu Bharali, and MLAs Shiladitya Dev and Gurujyoti Das.
The Chief Minister had a cup of tea and tasted a few snacks besides inquiring about the availability of sweetmeats and snacks with employees of the canteen.
"I have come to the canteen after a long time. It feels good to be here, along with my colleagues. I was a frequent visitor when I was an MLA during my previous term as member of the house from 2001 to 2004," Chief Minister Sonowal said.


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Most of our first aid training courses aren't advertised as they are provided for groups.
If you can't see a course or date listed below that suits you then please contact us as it may be possible to put individuals onto a group course.
If there is a group of 4 or more of you, why not let us run a course for you at your venue?
Next Course dates:
ITC Emergency First Aid at Work
- Sorry, there are no specific EFAW open courses running at the moment but subject to space it may be possible to join Day 1 of an Outdoor First Aid course, see dates below, and obtain this qualification. Timings would be 9-6 and there would be extra content included. Cost £65. Venue: Ironbridge near Telford
16 hour Outdoor First Aid – Cost £120. (£10 off this if booked & paid more than 1 month ahead)
Ironbridge, nr Telford, Shropshire. Tuesdays & Wednesdays
- 4-5th June
- 9-10th July
- 1-2nd October
- 5-6th November
An Emergency First Aid at Work certificate can also be obtained from these courses for a small additional fee of £15. Please let us know in advance if this certificate is required so that the EFAW qualification can be registered.
Please contact us to book your place.
ITC Forest School First Aid – Ironbridge, nr Telford, Shropshire.
Cost £120. (£10 off this if booked & paid more than 1 month ahead)
Tuesdays & Wednesdays:
- 4-5th June
- 9-10th July
- 1-2nd October
- 5-6th November
If a Paediatric First Aid certificate is also required this may be possible for a small additional fee of £25. Please let us know in advance so that the paediatric qualification can be registered and additional course content factored in.
ITC Forest School First Aid – Shrewsbury
- June 11-12th To book onto this course please email Alice Savery at: email@example.com
NB the Forest School course is suitable for validation of most NGB outdoor instructor awards as it is 16 hours, assessed and has an outdoor element. Ideal for Scout leaders, D of E, conservation volunteers, bush craft leaders etc.
If interested in a course for a group at your venue, please contact Cara on 07854 695178 or contact us via this link.
*If courses are marked as full, and you are interested please still enquire because if there is enough demand it may be possible to put on an extra course or to put you onto a group course.


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ConsultSRG will help you smoothly transition your execution methodologies, systems and processes.
Small and midsize organizations are facing many challenges in retaining and acquiring customers due to growing competition and increased cost pressures.
Efficiency gains and productivity improvements, better team dynamics, and improved quality are clearly the primary way to meet the business challenges.
We at ConsultSRG understand that your organization has unique needs. Our tailor-made consulting solutions use an integrated and multidimensional approach.
To acheive consistently high quality, predictable project executions, use our Project Management Consulting services.
When the implementation of a new/upgraded IT system(s) is a critical component of your business strategy, our ERP Advisory services will ensure effective adoption of an IT system that is right for you.
Satish Patil
Raykor Technologies & Vibzer
We have had multiple engagements with ConsultSRG, since 2010. Recently, we used Sandesh's expertise almost for a year (2018-19) in diverse engagements such as SDLC process improvement, sales and marketing strategy development, marketing contents preparation, technical documentation, and establishing project management practices by executing a few sprints of a project.
Sandesh's critical thinking, continuous improvement mindset, and project management skills helped us make significant improvements. His way of approaching a problem/challenge gave us breakthroughs in various areas, some of which were even outside his core areas of expertise.
The delivery from ConsultSRG has always exceeded our expectation. We will continue to use services from ConsultSRG in future.
Paul Wickes
HR & Payroll Programme Manager,
Reckitt Benckiser
I worked with Sandesh throughout first 5 waves of the RB global payroll programme. As I started working with Sandesh, it was clear that he had a deep knowledge of running payroll projects as well as a deep familiarity of our new payroll vendor.
He utilised his knowledge of project management to great effect, never afraid to speak his mind to get management of deliverables on track. His eye to detail on completion of regular reporting and maintenance of RAIDs and related documentation was impressive. His candour and demeanour within the team was refreshing and we wish him well in future assignments.
Naveen Shetty
Director, BDO,
I had a pleasure to avail Sandesh's (ConsultSRG) services for about 2 years for one of my client projects. It was a pleasure to work together with Sandesh, who was a result driven ERP specialist.
Sandesh is a self-motivated, intelligent and customer-service oriented strategist. (He) is always capable of adapting to new working environments, always maintains very good relationship with co-workers and clients, is always ready to deal with difficult situations and solve the problems on time. (He) shows all the time a strong determination to fulfill his goals, while being honest to others.
I strongly endorse Sandesh.
Sachin Chougule
Partner and Director,
DesignTech Systems Limited
We extend our sincere gratitude and thank Mr. Sandesh Gaikwad for his valuable contribution to the Product Development Division of DesignTech Systems.
We at the product development division had defined several processes to effectively design, develop and support our software products. However we were finding it difficult to implement these processes since they ironically started demanding more time from what should have been used for development.
After studying our processes Sandesh helped us choose the right Configuration Management and Defect Tracking tools. He also implemented them and configured them to tightly integrate the same with our existing development tools. Finally he imparted good training to our personnel to derive the benefits by implementing all the processes. We were pleased to see the results within 3 months.
We also value his commitment to the task he undertook here at DesignTech.
Rajendra Vaidya
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Remunance Systems Pvt. Ltd.
ConsultSRG has been very helpful in streamlining our business approach and processes in areas such as, payroll, data security, and marketing. ConsultSRG took the pains to understand our business and its challenges. We were able to refine our business strategy and operational plan because of the insightful, relevant, and most importantly, creative, inputs provided by ConsultSRG. They demonstrated a result-oriented attitude and a critical approach of validating all assumptions.
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Neumann Systems Consultancy Pvt. Ltd.
It is very difficult to find consultants like you ... with ability, rich experience and passion too ... We believe that this quality of committing yourself for the result ... has already started doing wonders for our organization ... Your recommendations (policies, roles, prioritization etc.) always consider our current team structure, nature of business, customers and existing style of working ... Implementing theory or a pre planned strategy without considering above factors would surely have led us to disaster.
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StealthHunt Consulting
We engaged ConsultSRG as our management consultants with an objective to develop well-honed company strategy, processes and systems. This quarter-long engagement had the following initiatives in its scope: Strategy Formulation, Process Improvement & Process Documentation, Operational Excellence and People Initiatives. We are happy with the results. We particularly derived a lot of benefit through the people initiatives we drove during this exercise.
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Mr. Sandesh Gaikwad of ConsultSRG was engaged for the implementation of a software system at our head-office and project sites. He advised us during the entire project, with special focus on needs identification, product/vendor qualification, requirements review and project review meetings. ... He navigated us to a better conclusion in the complicated process. His way of handling critical areas of business systems is highly methodical, systematic & result-oriented. Together we achieved a smooth transition to a very effective transaction processing system. We recommend his services to anyone facing challenges in above areas.


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Apple Inc. (NASDAQ:AAPL) expected to report strong results
Apple, the world's most valuable public company, is expected to report strong results thanks to a boost in the "average selling price" metric from pricier phones, not necessarily more iPhones sold.
Sales of the $750 iPhone XR won't be included in these results, and only 10 days of the more expensive iPhone XS and XS Max sales will be included, per MarketWatch.
Expect CEO Tim Cook to field questions about Apple's upcoming holiday quarter, its growing services business, and U.S.-China relations, though Apple's products were spared from the latest round of tariffs.
Overall, the bias in prices is: Sideways.
The projected upper bound is: 227.12.
The projected lower bound is: 205.59.
The projected closing price is: 216.36.
A white body occurred (because prices closed higher than they opened).
During the past 10 bars, there have been 6 white candles and 4 black candles for a net of 2 white candles. During the past 50 bars, there have been 26 white candles and 24 black candles for a net of 2 white candles.
A spinning top occurred (a spinning top is a candle with a small real body). Spinning tops identify a session in which there is little price action (as defined by the difference between the open and the close). During a rally or near new highs, a spinning top can be a sign that prices are losing momentum and the bulls may be in trouble.
Momentum Indicators
Momentum is a general term used to describe the speed at which prices move over a given time period. Generally, changes in momentum tend to lead to changes in prices. This expert shows the current values of four popular momentum indicators.
Stochastic Oscillator
One method of interpreting the Stochastic Oscillator is looking for overbought areas (above 80) and oversold areas (below 20). The Stochastic Oscillator is 33.8055. This is not an overbought or oversold reading. The last signal was a buy 10 period(s) ago.
Relative Strength Index (RSI)
The RSI shows overbought (above 70) and oversold (below 30) areas. The current value of the RSI is 45.83. This is not a topping or bottoming area. A buy or sell signal is generated when the RSI moves out of an overbought/oversold area. The last signal was a sell 36 period(s) ago.
Commodity Channel Index (CCI)
The CCI shows overbought (above 100) and oversold (below -100) areas. The current value of the CCI is -113.This is an oversold reading. However, a signal isn't generated until the indicator crosses above -100. The last signal was a buy 5 period(s) ago.
The Moving Average Convergence/Divergence indicator (MACD) gives signals when it crosses its 9 period signal line. The last signal was a sell 14 period(s) ago.
Rex Takasugi – TD Profile
APPLE INC closed down -3.500 at 216.300. Volume was 100% below average (consolidating) and Bollinger Bands were 7% wider than normal.
Open High Low Close Volume___
215.900 220.190 212.670 216.300 107,051
Technical Outlook
Short Term: Neutral
Intermediate Term: Bearish
Long Term: Bullish
Moving Averages: 10-period 50-period 200-period
Close: 219.06 221.25 191.40
Volatility: 37 31 29
Volume: 28,696,830 32,231,144 31,625,456
Short-term traders should pay closer attention to buy/sell arrows while intermediate/long-term traders should place greater emphasis on the Bullish or Bearish trend reflected in the lower ribbon.
APPLE INC is currently 13.0% above its 200-period moving average and is in an downward trend. Volatility is high as compared to the average volatility over the last 10 periods. Our volume indicators reflect volume flowing into and out of AAPL.O at a relatively equal pace (neutral). Our trend forecasting oscillators are currently bearish on AAPL.O and have had this outlook for the last 12 periods.


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No credit card required
What You'll Do
Optimize Photoshop
Set General Preferences
Set File Handling Preferences
Set Interface Preferences
Set Cursors Preferences
Control Transparency & Gamut Preferences
Change Units & Rulers Preferences
Change Guides, Grid & Slices Preferences
Set Plug-Ins Preferences
Select Scratch Disks
Allocate Memory & Image Cache
Set Type Preferences
Manage Libraries with the Preset Manager
Use and Customize Workspaces
Build Specialized Workspaces
Create a Customized User Interface
Define Shortcut Keys
No description of Adobe Photoshop would be complete without that well-known, but little utilized area called Preferences. Photoshop preferences serve several purposes. They help customize the program ...


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National & Regional College Awards
The Harmer Trophy
For Colleges with over 13 students at Level 3
Winner: Coleg Menai
Runner up: NPTC Group
Sir Thomas Kelly Cup
For College with less than 13 students at Level 3
Winner: Coleg Sir Gar
Runner up: College of North West London
The Collino Trophy
For Colleges with over 30 students at Level 2
Winner: Bournemouth & Poole College
Runner up: South Lanarkshire College
Sir John Pirie Cup
For Colleges with less than 30 students at Level 2
Winner: Lincoln College
Runner up: Edinburgh College
Regional Awards
The Regional Certificates awarded to the best College in each region based on the percentage number of students achieving NVQ/SVQ Levels 2 and 3/ACA/ICA/Diploma combined.
London and Home Counties: College of North West London
South and South West: Bournemouth & Poole College
Midlands including East Anglia: Lincoln College
North: Wigan & Leigh College
Scotland: Edinburgh College
Wales: Coleg Menai
The John G Robinson Trophy
Presented to the best overall performing college from the regions.
Winner: Coleg Menai
Plastering Competence Awards for Independent Training Providers
The Formula Snelling Cup
Awarded to the Winning Training Provider of Plastering.
B Cunningham & Sons Plaster Moulding
The British Gypsum Trophy
Awarded to the Winning Training Provider of Drylining.
Winner: Now Get Qualified Ltd
Other Awards
Apprentice of the year award
Joseph Ross
Student of the year award
Stuart Smith
The Lifetime Contribution To Training Award
David Hall


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Real Estate | Home | Land | Condo | Commercial | Water | Log Home | Mobile | Farming | Land Contract | Foreclosure | Camping | ATVing | Snowmobiling
Bayfield County, WI is located between Bule River State Forest, Copper Falls State Park and Chequamegon National Forest in the northwestern part of Wisconsin just south of Lake Superior. Bayfield is more of a wooded getaway with lakes, rivers, stream & a northern recreational area with a couple communities including; mainly Iron River and Barksdale on Hwy 2. It's surrounded by 4 other Counties; Douglas, Washburn, Sawyer and Ashland. On this page you will find Properties for sale by real estate agents that are open to Snowmobiling, on or by Snowmobile Routes and Snowmobiling Trails including; State Corridors, State Funded Trails, County Sponsored Trails, Club Trails, Road Routes and more located in the county. You will also find Bayfield County, Wisconsin GIS MAP Information!
These properties were selected from IDXWI.com using the search criteria âsnowmoâ in the remarks. Carefully read through the description for yourself once you are on the main page. Always check all state / local rules, regulations and always practice safety while riding.
Homes & Cabins on or by Snowmobiling Routes / Trails
Land & Acreage on or by Snowmobile Trails / Routes
Bayfield County, WI - Riding Maps, Trails, Routes, Dates, Conditions & Clubs.
W1891 County Road D, Berlin, WI
$ 1,190,000.00 /Not applicable
Posted by
Billy Tyrcha
784 Highway 73, Nekoosa, WI
$ 299,900.00 /Not applicable
John Olson
Lot 12 19th Pass, Friendship, WI
$ 199,900.00 /Not applicable
Lot 14 Timber Shores, Friendship, WI
$ 194,900.00 /Not applicable
$ 175,000.00 /Not applicable
206 Main Street, Friendship, WI
$ 159,900.00 /Not applicable
40 Acres County Road O & 8th Ave, Hancock, WI
$ 99,900.00 /Not applicable
Lot 10 N. Timber Bay Ave, Friendship, WI
$ 89,900.00 /Not applicable
Lots 3 & 4 Duck Creek Ave, Westfield, WI
$ 75,000.00 /Not applicable
Lot 13 Clearview Rd., Nekoosa, WI
$ 69,900.00 /Not applicable
LT 101 North Shore Dr., New Lisbon, WI
$ 59,900.00 /Not applicable
Lot 3 Beaver Avenue, Hancock, WI
$ 44,900.00 /Not applicable
Lot 2 Beaver Avenue, Hancock, WI
Lot 1 Beaver Avenue, Hancock, WI
$ 39,900.00 /Not applicable
Lot 4 Duck Creek Ave, Westfield, WI
Lot 3 Duck Creek Ave, Westfield, WI
Lot 3 10th Ave., Friendship, WI
$ 27,900.00 /Not applicable
Lot 4 8th Ave, Friendship, WI
Lot 10 Gale Avenue, Wisconsin Dells, WI
Lot 11 Gale Avenue, Wisconsin Dells, WI
3.25 Acres State Road 13, Arkdale, WI
$ 26,900.00 /Not applicable
000 Ember Ct, Oxford, WI
$ 25,000.00 /Not applicable
Lot 9 Gale Avenue, Wisconsin Dells, WI
$ 20,900.00 /Not applicable
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A still of Pixar's "Toy Story"
This year's Venice Film Festival will launch a prize for 3D films.
As the most notable move following the rescheduling of the Venice film festival, the organizing committee of the world's oldest film event has decided to present an award to the "most creative 3D film" among those screened between September 2008 and August 2009.
A three-person jury comprising Italian director Nadia Ranocchi, US film historian Dave Kehr and American film critic Scott Foundas will select the winner, according to the Hollywood Reporter.
After screening its big animated production "Up" at the opening of the Cannes Film Festival in May this year, Pixar will also unveil 3D versions of its two "Toy Story" instalments at this year's Venice Film Festival.
Venice has a record of admitting 3D films: the full stereoscopic version of Tim Burton's "The Nightmare before Christmas" was screened at the 64th festival, and the Japanese film "The Sky Crawlers", partly produced through the technique of computer graphics, was among nominees for the most coveted Golden Lion in 2008.
Heading the international jury this year is two-time Golden Lion winner Ang Lee, while other members include U.S. director Joe Dante and Indian writer-director Anurag Kashyap.
The 66th Venice film festival will be held this year from September 2nd until the12th.


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S.I.B.N. Hotel GmbH
Commercial register: Registered court: Neuruppin HRB 6800
VAT ID No.: DE 24 51 95 215
Managing Director: Joachim Riederle
Director: Martina Jeschke, responsible for the content in accordance with §10 para 3 MDStV
An der Seepromenade 20
Germany, D-16816 Neuruppin am See
Tel. +49 (0)3391 40 350
Fax +49 (0)3391 40 3524 59
1.1 The contract comes into force through the acceptance of the customer's application by S.I.B.N. Hotel GmbH.
1.2 The contractual partners are the Seetor Invest Betriebsgesellschaft Hotel GmbH, hereinafter HOTEL, and the customer/event organiser.
1.3 If the customer is not the event organiser, or if the event organiser has commissioned a commercial agent or organiser, the event organiser is jointly and severally liable together with the customer for all obligations arising from the contract, insofar as the HOTEL has been provided with a declaration to this effect from the event organiser.
1.4 The HOTEL fulfils its contractual obligations with the duty of care of a prudent businessman. Claims by the customer for damages are excluded. This does not include damages resulting from injury to life, body or health, where the HOTEL is responsible for the breach of duty; to other damages caused by an intentional or grossly negligent breach of duty by the HOTEL; and to damages resulting from an intentional or negligent breach of the contractual obligations of the HOTEL.
1.5 All claims against the HOTEL become time-barred one year after the commencement of the statutory limitation period. Claims for compensation become time-barred regardless of knowledge after five years. The reduction of the statute of limitations period does not apply to claims relating to an intentional or grossly negligent breach of duty by the HOTEL.
2.1 These general terms and conditions apply to contracts concerning the rental provision of hotel rooms for accommodation and the conference, banquet and event rooms of the HOTEL for the holding of banquets, seminars, conferences, exhibitions and presentations etc., as well as for all related services and supplies provided by the HOTEL.
2.2 The rooms, spaces, areas or showcases must not be sublet or re-let without the prior written consent of the HOTEL; invitations for interviews, sales or other events also require the prior written consent of the HOTEL, whereby § 540(1)(2) of the German Civil Code (BGB) is waived if the customer is not a consumer.
2.3 The customer's general terms and conditions shall only apply if this is expressly agreed in writing.
2.4 Furthermore, the additional conditions agreed at the conclusion of the contract apply.
3.1 The HOTEL is obligated to provide the services ordered by the customer and promised by the HOTEL, and to hold rooms booked by the customer.
3.2 The customer is not entitled to the provision of specific rooms. If this is promised in the order confirmation and/or contract but the rooms in question are not available, the HOTEL is obligated to provide an equivalent replacement in the establishment or in a different, comparable property.
3.3 The customer is obligated to pay the HOTEL the agreed or customary price for these and other services used. The same applies to services caused by the customer and to expenses of the HOTEL paid to third parties, particularly for charges payable to copyright management companies.
3.4 The following applies for events:
3.4.1 The organiser pays a 50% deposit for the services agreed in the contract. The deposit serves to guarantee your reservation. In the case of an event with up to ten overnight stays, the deposit must be paid up to six weeks prior to the start of the event; in the case of an event with up to 69 overnight stays, the deposit must be paid up to eight weeks prior to the start of the event; and in the case of an event with over 70 overnight stays, the deposit must be paid up to 16 weeks prior to the start of the event.
3.4.2 The HOTEL draws up the final invoice based on the services rendered, taking the deposit into account. The payment of the remaining balance is due within five days without deduction.
3.4.3 Event invoices cannot be paid by credit card.
3.5 The following applies for individuals and groups:
3.5.1 For guests without a written confirmation of their reservation from the HOTEL, the HOTEL is entitled to demand a deposit to the value of the expected total balance upon arrival or in advance through the provision of a credit card number.
3.5.2 All invoices from the HOTEL are due for payment without deduction. The HOTEL is entitled to demand the advance payment of an appropriate deposit in all cases. In the case of exceeding the aforementioned payment deadline, the guest will be in default, without any reminder being required. From the time of default, the HOTEL is entitled to charge default interest at a rate of: 5% for private individuals and individual travellers; 9% in the case of legal entities – above the respective base interest rate or the corresponding follow-up interest rate set by the European Central Bank. The right to assert a higher damage caused by delay remains unaffected. For reminders sent subsequent to any occurrence of default, a reminder fee of 5.00 € (for domestic customers) and 10.00 € (for foreign customers) can be charged for each individual case.
3.5.3 The HOTEL is entitled to draw up interim invoices at any time, which are payable on presentation. If the guest is in default after the presentation of the interim invoice, the HOTEL has the right to terminate the accommodation agreement.
3.5.4 A payment deadline of eight days from the invoice date applies to agreed payments resulting from the reservation agreement. The payment must be made free of charge, without deduction. In the event of default in payment, the same conditions apply as listed in point 5.2.
3.5.5 For group bookings of five rooms or more, the reservation is only confirmed when a 10% deposit is paid within 10 days of the final order by the customer or after confirmation by the company, and a total of 50% of the total is paid at least 42 days prior to arrival, or the agreed deposit is paid by the agreed date.
3.5.6 All payments for services already received or advance payments are to be paid in the local currency of the place of fulfilment or in euros. The HOTEL is entitled to refuse to accept foreign currencies, cheques and credit cards.
3.5.7 The customer/guest can only offset or reduce claims by the HOTEL with an undisputed or legally binding claim.
3.5.8 The HOTEL reserves the right to charge the event organiser a disposal fee for removing refuse and other materials, and to pass these costs on without any prior consultation.
3.5.9 In the case of evening events, the HOTEL charges a service charge of 22.00 € per hour or part thereof and member of staff present from 1am (does not apply to the bar).
4.1 The following applies to the complete cancellation of events:
4.1.1 Complete cancellation of the service (with mutual withdrawal from the contract) is free up to 42 days prior to arrival/the date of service provision.
4.1.2 For complete cancellation 42-30 days prior to arrival: charge of 25% of the contract value
4.1.3 For complete cancellation 29-20 days prior to arrival: charge of 50% of the contract value
4.1.4 For complete cancellation 19-10 days prior to arrival: charge of 75% of the contract value
4.1.5 For complete cancellation less than 10 days prior to arrival: charge of 90% of the contract value
4.1.6 The following applies to partial cancellations or reductions in the services booked:
4.1.7 For a reduction 42-30 days prior to arrival: free refund of 15% of the contract value
4.1.8 For a reduction 29-20 days prior to arrival: free refund of 10% of the contract value
4.1.9 For a reduction 19-10 days prior to arrival: free refund of 5% of the contract value
4.1.10 Individual rooms can be cancelled free of charge up to one day prior to arrival. This only applies to a maximum of one room.
4.2 The following applies to the complete cancellation of events:
4.2.1 Complete cancellation of the service (with mutual withdrawal from the contract) is free up to 56 days prior to arrival/the date of service provision.
4.2.2 For complete cancellation 56-42 days prior to arrival: charge of 25% of the contract value
4.2.3 For complete cancellation 41-30 days prior to arrival: charge of 50% of the contract value
4.2.4 For complete cancellation 29-14 days prior to arrival: charge of 75% of the contract value
4.2.5 For complete cancellation less than 14 days prior to arrival: charge of 90% of the contract value
4.2.6 The following applies to partial cancellations or reductions in the services booked:
4.2.7 For a reduction 56-42 days prior to arrival: free refund of 15% of the contract value
4.2.8 For a reduction 41-30 days prior to arrival: free refund of 10% of the contract value
4.2.9 For a reduction 29-14 days prior to arrival: free refund of 5% of the contract value
4.2.10 Individual rooms can be cancelled free of charge up to one day prior to arrival. This only applies to a maximum of one room.
4.3 The following applies for events:
4.3.1 Complete cancellation of the service (with mutual withdrawal from the contract) is free up to 112 days (16 weeks) prior to arrival/the date of service provision.
4.3.2 For complete cancellation 112-98 days prior to arrival: charge of 25% of the contract value
4.3.3 For complete cancellation 97-76 days prior to arrival: charge of 50% of the contract value
4.3.4 For complete cancellation 75-56 days prior to arrival: charge of 75% of the contract value
4.3.5 For complete cancellation less than 56 days prior to arrival: charge of 90% of the contract value
4.3.6 The following applies to partial cancellations or reductions in the services booked:
4.3.7 For a reduction 112-98 days prior to arrival: free refund of 15% of the contract value
4.3.8 For a reduction 97-76 days prior to arrival: free refund of 10% of the contract value
4.3.9 For a reduction 75-56 days prior to arrival: free refund of 5% of the contract value
4.3.10 Individual rooms can be cancelled free of charge up to one day prior to arrival. This only applies to a maximum of one room.
4.4 The following applies for individuals and groups:
4.4.1 A customer / guest may only withdraw from a contract concluded with the HOTEL with the written consent of the HOTEL. If this is not given, the price agreed in the contract must be paid, even if the customer / guest does not use the contractual services. This does not apply in the case of a breach of the obligation of the HOTEL to take the rights, legal interests and interests of the customer into account, if it is no longer reasonable to hold the customer to the contract or if another statutory or contractual right to cancellation applies.
4.4.2 If a right of cancellation for the customer / guest without a specific period has been agreed in writing, the HOTEL is entitled to withdraw from the contract during this period if there are enquiries from other customers for the contractually booked rooms and the customer is not willing to waive their right of cancellation when requested by the HOTEL.
4.4.3 If an agreed advance payment is not made, even after the elapse of a reasonable period of grace set by the hotel with threat of refusal, the HOTEL is entitled to withdraw from the contract.
4.4.4 Furthermore, the HOTEL is entitled to withdraw from the contract for an objectively legitimate reason, for example in the case of a force majeure or other circumstance for which the hotel is not responsible which makes it impossible to fulfil the contract; for events booked using misleading or false statements concerning important facts, e.g. the customer or the purpose; where the HOTEL has justified cause to believe that the event will endanger the smooth operation of the business, the security or the reputation of the HOTEL, without this being attributable to the HOTEL's sphere of control.
4.5 In the case of justified withdrawal by the HOTEL, the customer has no claim for damages.
4.6 If the customer / guest does not use the ordered room, without notifying the hotel in a timely manner, the customer / guest is obligated to pay the agreed total price, regardless of the reason for the cancellation. The company is entitled to allocate unused rooms to other guests in good faith wherever possible to avoid empty rooms. In the case of rooms not used by the customer, the HOTEL must offset the income from renting the rooms as well as the saved expenses.
Reservations and cancellation periods: reservations for tour operators and travel agents, which are made through the HOTEL, are subject to a cancellation period of 30 calendar days prior to the commencement of the service provision. The HOTEL can agree upon a different cancellation period in writing in individual cases. Reservations vis-à-vis the guest, which are made through the hotel, are subject to the following cancellation periods:
Individual guests:
3 days for one to ten rooms
Once the cancellation period has elapsed, the reservation becomes a fixed booking. Cancellations must be made in writing (letter, fax or email). The HOTEL is free to demand a lump sum payment from the customer / guest for any damages. The customer / guest is then obligated to pay 90% of the contractually agreed rate for lodging with or without breakfast, 70% for half-board and 60% for full-board arrangements. The customer / guest has the right to demonstrate that no damages were incurred or that the damages incurred by the HOTEL were lower than the amount demanded.
4.7 The customer is not entitled to use rented premises to hold events during which right-wing extremist, racist, anti-Semitic or anti-democratic ideas are presented and/or disseminated, whether they are presented by the lessee themselves or a visitor to the event. By signing the contract, the lessee confirms that the event will not include any right-wing extremist, racist, anti-Semitic or anti-democratic content. This means that the freedom and dignity of other human beings must not be treated with contempt in word or writing, and symbols that are in the spirit of or represent anti-constitutional or unconstitutional organisations must not be used or distributed. If participants at the event cause a breach of the aforementioned provisions, the HOTEL has to make sure that the action is prevented, including through the implementation of domiciliary right.
5.1 The HOTEL must be informed of a change in the number of participants of more than 5% at least five working days prior to the start of the event; the HOTEL's written permission is required.
5.2 A reduction in the number of participants by the customer of up to 5% will be acknowledged by the hotel in its charges. In the case of deviations beyond this amount, the originally agreed number of participants will be used, minus a 5% discount. The customer is entitled to reduce the agreed price by the demonstrable expenses saved resulting from the lower number of participants.
5.3 In the case of an upward deviation, the actual number of participants will be used as the basis for the charges.
5.4 In the case of deviations in the number of participants of more than 10%, the HOTEL is entitled to redetermine the agreed prices and to change the rooms confirmed, unless this is unacceptable to the customer.
5.5 If the agreed start or end times of the event change and the HOTEL agrees to these changes, the HOTEL can take the additional provision of services into account in the invoice, unless the HOTEL is at fault.
5.6 If the rooms need to be reconfigured – in a way that is different to the set-up agreed in the contract – the HOTEL will charge alteration costs at a rate of 50% of the listed provision costs, depending on the associated labour costs.
6.1 If the HOTEL procures technical and other equipment from third parties at the request of the customer, it acts in the name of, with power of attorney and on the account of the customer. The customer is liable for the careful handling and proper return of the equipment. The customer shall indemnify the HOTEL from all third-party claims arising from the provision of this equipment.
6.2 Written permission is required if the customer wishes to use their own electrical equipment with the HOTEL's electricity supply. Any malfunctions or damages to the technical equipment of the HOTEL arising from the use of this equipment are to be borne by the customer, insofar as the hotel is not responsible. The HOTEL is entitled to charge a flat rate for the resulting electricity costs.
6.3 When given permission by the HOTEL, the customer is entitled to use their own telephone, fax and data communications equipment. The HOTEL may charge a connection fee for this.
6.4 If suitable HOTEL equipment is not used due to the customer connecting up their own equipment, a charge may be levied for loss of revenue.
6.5 Malfunctions of technical or other equipment provided by the HOTEL will be remedied immediately wherever possible. Payments cannot be withheld or reduced if the HOTEL is not responsible for these issues.
6.6 In the case of events with music, the event organiser is obligated to make the required applications to GEMA. The HOTEL is absolved from all claims arising from the unauthorised use of the rights of GEMA or third parties by the event organiser.
7.1 Exhibition or other items, including personal affects, are brought to the event rooms and HOTEL at the risk of the customer. The HOTEL accepts no liability for the loss, destruction or damage, including for items of property, except in cases of gross negligence or intent on the part of the HOTEL. This does not apply to damages resulting from injury to life, body or health. In addition, all cases in which the safekeeping represents a contractual obligation due to the individual circumstances are exempt from this exemption of liability.
7.2 Decorations brought to the premises must fulfil fire protection requirements. The HOTEL is entitled to demand official proof of this. If proof is not provided, the HOTEL is entitled to remove the materials brought at the expense of the customer. Due to reasons of possible damage, the installation and fitting of objects must be agreed with the HOTEL in advance.
7.3 Exhibits and other objects brought are to be removed immediately following the end of the event. If the customer fails to do this, the HOTEL is entitled to remove and store the items at the customer's expense. If the items remain in the function room, the HOTEL is entitled to charge an appropriate level of compensation covering the period the items remain. The customer is free to prove that the aforementioned claim did not arise or did not arise to the extent claimed.
7.4 No liability is accepted for items brought in, including from contractors. Furthermore, these must be immediately removed once the event has finished. In the case of storage (from two days before and after the event), the HOTEL is entitled to charge a fee for the storage costs incurred based on the size and number of items.
7.5 The rules concerning emergency exits and escape routes must be adhered to in accordance with building regulations. Emergency exits and escape routes must not be obstructed and must remain free from materials and trip hazards. The safety equipment provided (such as fire extinguishers, emergency exit signs, fire doors, weft detectors, junction boxes etc.) must be freely accessible.
8.1 Insofar as the customer is a contractor, the customer is liable for all damages to buildings and fixtures caused by themselves or by participants in the event, visitors, staff or other associated third parties.
8.2 If the damage to buildings or fixtures leads to downtimes for the HOTEL, the person liable is not just liable for the damage itself, but also for damages caused by the resulting loss in revenue.
8.3 The HOTEL may demand the provision of appropriate securities from the customer (e.g. insurance policies, deposits, guarantees).
9.1 Lease agreement
With the acceptance of a parking permit and/or by entering the parking garage/car park, the following conditions arise between the parking garage operator and the lessee in the lease agreement for a parking space for a vehicle. This contract does not include security nor safekeeping.
9.2 Purpose of use of the parking garage/car park
9.2.1 The lessee must act with the necessary level of care when driving, in particular through the strict observance of the signs and notices displayed to regulate traffic and parking, and the safety regulations. Instructions given by the parking garage operator or staff, which concern safety or domiciliary law, must always be followed. The regulations of the German Road Traffic Regulations (StVO) apply in all other cases. Vehicles may only be parked within marked parking bays, and not in spaces designated as reserved for permanent permit holders by signs. The parking garage operator is entitled to remove vehicles parked outside of these areas, in particular those left on through-routes.
The parking garage operator is also entitled to remove the lessee's vehicle from the parking garage in the case of an urgent danger. Each lessee is encouraged to carefully check that their vehicle is locked and that no valuables are left inside.
9.2.2 The opening hours can be found on the relevant signs.
9.3 Safety regulations
9.3.1 Only drive at walking pace within the parking garage/car park.
9.3.2 The following are forbidden inside the parking garage/car park:
a) smoking and the use of fire
b) the storage of equipment (especially tyres, bicycles etc.), fuel and flammable items, as well as empty fuel containers
c) the refuelling of motor vehicles
d) the checking or running of engines in a stationary position
e) the parking of vehicles with a leaking tank or engine
f) vehicles with LPG tanks and other comparable hazardous substances
g) remaining beyond the period required to park or pick-up your vehicle
h) unauthorised persons (including skateboards, graffiti artists, inline skaters)
9.3.3 Repairing, washing and cleaning vehicles is forbidden within the parking garage. Coolant, fuel and oil must not be left in the parking garage and refuse must be removed. Causing contamination of any kind if also forbidden.
9.3.4 Advertising materials must not be distributed in the parking garage. Violations will be prosecuted under civil law (e.g. removal costs).
9.4 Liability of the parking garage operator
The parking garage operator is only liable for damages caused by him or his vicarious agents caused intentionally or due to gross negligence. This limitation of liability does not apply to typical fields of service. The lessee is obligated to immediately inform the parking garage operator of such damage in writing. Damage should be shown to parking garage staff prior to leaving the parking garage. The parking garage operator excludes any liability for damages caused by other lessees or other third parties. This is particularly relevant to damage, destruction or theft to the parked vehicle or to moving/built-in parts of the vehicle (e.g. car radio, car telephone, mobile phone, personal effects, computers, photographic equipment, sports equipment and similar) or to items affixed to the vehicle.
9.5 Liability of the lessee
The lessee is liable for damage caused to the parking garage operator by themselves or by their vicarious agents, representatives or companions for which they are culpable. The lessee is obligated to report such damages to the parking garage operator prior to leaving the parking garage; for example, the lessee is liable for contamination of the parking garage in accordance with the regulations concerning cleaning costs.
9.6 Right of lien/retention/recovery
9.6.1 The parking garage operator is entitled to a right of retention and legal lien on the lessee's motor vehicle resulting from his claims arising from a long-term rental agreement.
9.6.2 Following unsuccessful requests to the lessee/vehicle owner, the parking garage operator is also entitled to dispose of or auction off vehicles or trailers without a registration plate after the expiry of the maximum parking period. This also applies in cases where the parking garage operator is aware of the identity of the lessee/vehicle owner. The lessee/vehicle owner will be informed one week prior to the recovery of the vehicle. The proceeds, minus the costs incurred and the rental due for the period up to the removal of the vehicle, will be passed on to the lessee/vehicle owner. If the lessee/vehicle owner does not claim the proceeds within one year of the sale or auction of the vehicle, the parking garage operator is entitled to keep the proceeds.
10.1 Amendments or additions to the contract, the acceptance or these General Terms and Conditions should be made in writing. Unilateral amendments and additions by the customer are invalid.
10.2 The place of fulfilment and payment is the location of the HOTEL.
10.3 Should individual provisions within these General Terms and Conditions become or be void, the validity of the remaining provisions is not affected. Furthermore, legal provisions apply.
10.4 The valid level of statutory value-added tax applies to all services at the time the contract comes into force.
10.5 The house rules of the Fontane Therme apply to the use of the Fontane Therme spa.
10.6 The distribution of photographic materials of the indoor and outdoor facilities of the HOTEL on the internet, in the press and for marketing materials is only permitted with the consent of the owner.


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Fundraiser For The Tomplaits
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You as the "importer" pay all customs duties. Parcels are subject to random checks by Customs. If customs duties incur, they will be due when the parcel arrives in the target country. Either the logistic partner pays the duties in advance (most often you may pay this to our partner DHL or FedEx after the delivery, they will charge you later via letter), or you will be asked to pick up that parcel in a post office where you have to pay the duties.
(Normally we ship via incoterm DAP, freight can be handled differently)


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Developing confident, respectful
and successful young people
Developing confident, respectful and successful young people
Andrea Arlidge, chief executive of Wellsway Multi Academy Trust, has been named a national leader of education (NLE), and Wellsway School has become a national support school and a national teaching school.
National leaders of education use their knowledge and experience to provide additional leadership capability in other schools in need of support.
Teaching schools work with partner schools in an alliance to provide teacher training and professional development.
Mrs Arlidge said: "We are delighted that the strength of Wellsway School and our multi academy trust has been recognised in this way. We are looking forward to developing our work as a teaching school, supporting school staff and new entrants to the teaching profession to make a difference in their schools and trusts."
Schools Minister Lord Agnew said: "I'd like to congratulate Wellsway School and Andrea Arlidge on being appointed as a teaching school and a national leader of education. They should be very proud of this achievement.
"Teaching schools and national leaders of education are supporting other schools, attracting and training the best new teachers and developing the next generation of leaders."
Tes Schools awards 2019
We are very proud to announce
that Miss Mondair of Wellsway School has reached the finals… https://t.co/ZP20L6uSIE
1 hour, 31 minutes ago


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Garden centre sales continued their upward trajectory for a fourth successive week, with pent-up demand, better weather and poor May 2012 figures helping to boost like-for-like sales statistics.
Overall, sales were up 34 per cent on the same week in 2012.
According to garden centre figures supplied to Horticulture Week, the aquatics category was up 40 per cent in the week to 12 May, clothing was up 20 per cent, food was up 22 per cent, garden furniture was up 300 per cent, and garden sundries was up 55 per cent.
Gifts sales were up five per cent, houseplants were up four per cent, the outdoor plants category was up 60 per cent, pets was up five per cent and restaurant was up 20 per cent.
Only books and crafts were down - by four per cent and two per cent, respectively.


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It was once a summertime problem in cities—but now it's spreading to rural communities year-round, thanks to fracking. It's ozone, more commonly known as "smog," and it's a harmful air pollutant that causes respiratory ailments like asthma and can even lead to early, premature death.
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EPA is finalizing commonsense, cost-effective guidelines to cut smog pollution, protecting communities already living with oil and gas in their backyard.
It is critical the EPA put in place rigorous protections, that comprehensively address pollution sources in these areas and don't include loopholes or exemptions for sources like lower producing wells.


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Updated: February 2019.
Pac1st.com strives to ensure that its services are accessible to people with disabilities. Pac1st.com has invested a significant amount of resources to help ensure that its website is made easier to use and more accessible for people with disabilities, with the strong belief that every person has the right to live with dignity, equality, comfort and independence.
Pac1st.com makes available the UserWay Website Accessibility Widget that is powered by a dedicated accessibility server. The software allows Pac1st.com to improve its compliance with the Web Content Accessibility Guidelines (WCAG 2.1).
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Pac1st.com continues its efforts to constantly improve the accessibility of its site and services in the belief that it is our collective moral obligation to allow seamless, accessible and unhindered use also for those of us with disabilities.
Despite our efforts to make all pages and content on Pac1st.com fully accessible, some content may not have yet been fully adapted to the strictest accessibility standards. This may be a result of not having found or identified the most appropriate technological solution.
If you are experiencing difficulty with any content on Pac1st.com or require assistance with any part of our site, please contact us during normal business hours as detailed below and we will be happy to assist.
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We've been helping customers afford the home of their dreams for many years and we love what we do.
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Pacific First Financial Real Estate Loans, Inc. is not acting on behalf of or at the direction of HUD/FHA or the Federal Government.
23670 Hawthorne Boulevard Suite 210
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Phone: (310) 214-9299


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Estimated Monthly Payment2 will depend on vehicle make and model and will be determined upon actual vehicle inspection. All payments are estimates with approved credit. Tax, title and any other fees are extra.
*Offer disclaimers and eligibility included in details.
Champion Ford Lincoln Inc.
706 Highway 74 East
Directions Rockingham, NC 28379


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Worldremit Introduces Money Transfer Service from South Africa to Nigeria
WorldRemit, an online money transfer service that provides international remittance services to migrant communities around the world, has launched low-cost online money transfers from South Africa to Nigeria.
Through the initiative, which will unite two of Africa's largest economies, Nigerians in South Africa can now send money directly from their phones to all major Nigerian banks using the WorldRemit app or website.
In a statement made available to The Guardian Nigeria, the company said users can send to all major Nigerian banks including Access Bank, Fidelity Bank, First Bank, and more with just a few taps on their phones. The new digital service will reduce the cost of sending money across borders.
The prohibitive charges that individuals and businesses pay to transfer money within Africa are recognised as a major obstacle to the growing regional integration promoted by the continent-wide free-trade agreement signed in March 2018.
WorldRemit is one of the only digital money transfer services sending money from South Africa. The initiative will enable the company introduce some of the cheapest fees available on the market to send money to Nigeria at under half of the average cost.
According to the World Bank, South Africa is the most expensive G20 country to send money from. The average cost of sending $200 from South Africa to Nigeria is nearly 16 per cent, more than double the global average.


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Christmas Market - Gypsy Jukebox
Event Details:Date: Friday 07 December 2018 -- EVENT HAS PASSED
Venue: Market Place map
Address: Guildhall Square, Salisbury, Wiltshire, SP1 1TP
Event: Christmas Market - Gypsy Jukebox - 7.30pm - Gypsy Jukebox on Facebook: www.facebook.com/Gpsy-Jukebox-1160871170599191. "Gypsy Groove" band - creating new tunes from of a multitude of styles. G¥psy Jukebox blur the distinction between a multitude of styles including reggae, dub, folk, rock, pop, blues, swing, jazz, gypsy & punk. They call it Gypsy Groove! Since their beginning in the festival season of 2015, they have been on a writing spree, gigging and churning out tunes like a machine.
Twitter: @gypsy_jukebox
Please note: As per our terms of use, the events listed are not in our control, so they could be changed. Also, some venues may charge an entrance fee to certain music events. In either case, we recommend that you contact the venues before making your arrangements.
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Home › Forums › ACCA Forums › ACCA FA Financial Accounting Forums (FIA FFA Forums) › Sales Tax & Settlement discount Ques Plz Help
This topic contains 8 replies, has 3 voices, and was last updated by John Moffat 1 year, 2 months ago.
- AuthorPosts
- May 23, 2015 at 3:00 pm
hi, I am stuck on the below question, can someone please help.
A business sells goods for $2,000 plus 15% sales tax, and offers a 2% settlement discount for payment within 20 days. A) How much will the invoice total amount be, and B)how much will the purchaser pay in total if he decides to take the discount?
A) Invoice amount wont include any settlement tax because we not 100% sure of if purchaser will pay within 20 days..
Original cost of good= $2000
Sales Tax= 15%
Total cost of good incl sales tax= $2000+$300=$2300
invoice amount= $2300
But the answer is $2294 and I dont understand why?
Part B is fine… I think.. my working is below.
If purchaser decides to take the discount of 2% that means that I will allow for the settlement discount first.
0.02*2000= 40
2000-40=1960 *New Price of good*
Now apply the sales tax of 15%
so 2254 is how much the purchaser would pay if he decided to take the discount.May 23, 2015 at 4:32 pm
This is going to sound strange, but in the UK the rule is that the sales tax is calculated after subtracting the settlement discount.
And even if they do not pay on time (and do not therefore get the discount) the sales tax is not recalculated.
(The reason is that most times it will be sales to other companies and then it doesn't matter because the tax the selling company pays to the state is the same that the buying company gets back from the state. The only rule the tax people have is that the discount offered must be commercial (so if they were offering a discount of (say) 20% then it would be obviously trying to cheat).)
However, because it is a tax rule (and this is not a tax exam) it would be unfair for it to be asked in the real exam.May 23, 2015 at 9:06 pm
Hi John!
Thanks for your reply!
I understand the tax law.. thanks for explaining.. but can you help me understand how part a is $2294? I am still confused I cant see how $2294 is the answer? So are you saying for part A- that the invoice amount.. will include a settlement discount..irrespective of whether it is taken or not ? Please help. ThanksMay 24, 2015 at 10:22 am
The invoice will be for the full amount of 2,000 (ignoring the discount – they only get the discount later if they do pay early) plus sales tax of 294 (the sales tax is calculated on the amount less the discount – whether or not they actually get the discount).May 24, 2015 at 10:14 pm
ahhhh ok great I see it now!!
Sales tax ey!
ThanksMay 25, 2015 at 7:25 am
You are welcome 🙂March 21, 2018 at 4:51 am
Could you please help me with accounting entries for this question.
How company DR/CR when they issue invoice with sale tax of 294?
And if customer does not pay within the settlement discount period, which DR/CR entries will be recorded? (As now sale tax is understated, so I guest we have to make adjustment entries)March 21, 2018 at 6:52 am
Could you please help me with accounting entries for this question.
How company DR/CR when they issue invoice with sale tax of 294? (I mean how they disclose a sale tax of 294 on the book?)
And if customer does not pay within the settlement discount period, which DR/CR entries will be recorded? (As now sale tax is understated, so I guest we have to make adjustment entries)March 21, 2018 at 8:41 am
If you want me to answer then you should ask in the Ask the Tutor Forum – this forum is for students to help each other.
The entries for sales tax are all explained in my free lectures.
Sales tax is not re-calculated if the customer does not pay within the period – see my previous answers!!
- AuthorPosts
The topic 'Sales Tax & Settlement discount Ques Plz Help' is closed to new replies.


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Public transport
RATP Member
30 rue Championnet - 75018 Paris
Montmartre - La Chapelle - 18e Arrondissement
The RATP welcomes Chinese travellers with its RATP WeChat Chinese account. Available on AppStore or Google Play.
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Type of vehicle
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Bus - 85
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text: Celebrating COCO: Movie Night February 25, 2018 / Nikki Diaz Last night was perfect for a family movie night! We were all looking forward to nightfall. Although we've seen COCO before, Malakai was so excited to share it with the rest of our family. Check out our first impression here. "....." Read More Comment 3 Likes categories / Family Entertainment, Hosted, Family approved, Movie night, Sponsored, Coco, Pixar, Disney tags / Family, new release, Coco, Disney, DVD, Pixar


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It's been a while since I've been this close to a panic attack in public. Sunday, sometime in the middle of the day, I needed to go to the store to pick up some things for the house. Typically, if my boyfriend is awake before one of his work nights, we'll go shopping together, but…
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Versus Matchmaking System
One of the most important features in a competitive Platform is a precise System that creates matches with mostly balanced Teams. The Versus System is born to ensure free competitive matches with global, monthly and season leadeboards. That Leaderboards are based on the Single Player, as soon as prizes will be added for those who reach certain positions.
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I am looking for a grab and go refractor, as a supplement to my APM 152 ED, my first telescope. I have used my APM 6" a lot with my Daystar Quark, and even though I only use 20 minutes to set it all up, it is still a lot off work if you only what a quick gaze at the sun. So I have been looking for a refractor which mainly will be used for solar observations, and I have found one , a Sky-Watcher Esprit 80 ED PRO Triplet with a 400mm focal Length. Does anyone, have any experience with this refractor in regard to solar observing? I am still new to this discipline and my experience is still very limited, so what is your thoughts.? Your opinion is definitely appreciated.
Jan H. =)
my current setup