text:
Attached files
Washington, D.C. 20549
|[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|For the quarterly period ended MARCH 31, 2016
|[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Commission file number: 000- 55240
EliteSoft Global Inc.
(Exact name of registrant as specified in its charter)
|(State or Other Jurisdiction of
|(I.R.S. Employer
|Incorporation or Organization)
|Identification No.)
|18582 NW Holly Street, Unit 202
|Beaverton, OR
|(Address of Principal Executive Offices)
|(Zip Code)
Registrant's telephone number, including area code: (503) 830 2918
Unit A-9-4, Northpoint Office Suite, Mid Valley City No. 1, Medan Syed Putra
Utara, Kuala Lumpur, Malaysia
(Former name, former address and former fiscal year, if changed since last report)
Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ☐
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.
|Large accelerated filer
|Accelerated filer
|Non-accelerated filer
|Smaller reporting company
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No x
State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: As of May 4, 2016, the issuer had 12,000,000 shares of its common stock issued and outstanding.
|Item 1.
|Condensed Unaudited Financial Statements
|Item 2.
|Management's Discussion and Analysis of Financial Condition and Results of Operations
|Item 3.
|Quantitative and Qualitative Disclosures About Market Risk
|Item 4.
|Controls and Procedures
|Item 1.
|Legal Proceedings
|Item 1A.
|Risk Factors
|Item 2.
|Unregistered Sales of Equity Securities and Use of Proceeds
|Item 3.
|Defaults Upon Senior Securities
|Item 4.
|Mine Safety Disclosures
|Item 5.
|Other Information
|Item 6.
Item 1. Condensed Unaudited Financial Statements.
EliteSoft Global Inc.
Condensed Financial Statements
|Financial Statements
|Condensed Balance Sheets as of March 31, 2016 (Unaudited) and December 31, 2015
Condensed Statements of Operations for the Three Months Ended March 31, 2016
and 2015 (Unaudited)
Condensed Statements of Cash Flows for the Three Months Ended March 31, 2016
and 2016 (Unaudited)
|Notes to Condensed Unaudited Financial Statements
EliteSoft Global Inc.
Condensed Balance Sheets
|March 31,
|December 31,
|Current Assets:
|Accounts receivable. Net
|Prepaid expense
|Total Current Assets
|Total Assets
|Accounts payable and accrued liabilities
|Accounts payable and accrued expenses – related party
|Deferred revenue
|Due to related parties
|Income tax payable
|Total Current Liabilities
|Total Liabilities
|Stockholders' deficit:
|Preferred stock, $.0001 par value, 5,000,000
|shares authorized; none issued and outstanding
|Common stock $.0001 par value, 100,000,000
|shares authorized; 12,000,000 and 12,250,000 shares
|issued and outstanding at March 31, 2016 and December 31, 2015, respectively
|Additional paid-in capital
|Retained earnings (accumulated deficit)
|Total Stockholders' Equity
|Total Liabilities and Stockholders' Equity
The accompanying notes are an integral part of these condensed unaudited financial statements.
EliteSoft Global Inc.
Condensed Statements of Operations
Three months ended
March 31,
|Cost of revenues
|Gross Profit
|General and administrative expenses
|Income (loss) from operations
|Other income:
|Interest income
|Other income
|Net income (loss) before income tax
|Income tax expense
|Net income (loss)
|Basic & diluted income (loss) per common share
|Basic & diluted weighted average common shares outstanding
The accompanying notes are an integral part of these condensed unaudited financial statements.
EliteSoft Global Inc.
Condensed Statement of Cash Flows
|Three Months Ended
March 31,
Three Months
March 31,
|Cash Flows from Operating Activities:
|Net income (loss)
|Adjustments to reconcile net loss to net cash provided by
|(used in) operating activities:
|Reversal of stock-based compensation
|Changes in operating assets and liabilities that (used)
|provided cash:
|Accounts receivable
|Accounts payable and accrued liabilities
|Deferred revenue
|Due to related parties
|Income tax payable
|Net Cash Provided by (Used in) Operating Activities
|Net Increase in Cash and Cash Equivalent
|Cash and Cash Equivalents , Beginning of Period
|Cash and Cash Equivalents, End of Period
|Cash paid for interest
|Cash paid for taxes
The accompanying notes are an integral part of these condensed unaudited financial statements.
EliteSoft Global Inc.
March 31, 2016
EliteSoft Global Inc., (the "Company", or "EliteSoft Global") was incorporated in the State of Delaware on June 23, 2014. The Company was formerly known as ANDES 3 Inc. and changed its name to EliteSoft Global Inc. on March 23, 2015. The Company currently generates revenue by providing web and IT services to a limited number of clients. The Company provides the following services: (a) Creation and design of corporate images and materials, (b) Website design and development, (c) Development of e-commerce software for sales transactions, (d) Supplying required computer hardware to operate online businesses, (e) 24/7 server monitoring, (f) Creation of social media strategies via Facebook, Twitter, Instagram, and (g) Video production services for infomercials.
Basis of Presentation – The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's most recent Annual Financial Statements filed with the SEC on Form 10-K for fiscal year 2015. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.
Use of estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates.
Cash and cash equivalents – The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. Cash equivalents are placed with high credit quality financial institutions and are primarily in money market funds. The carrying value of those investments approximates fair value.
Accounts receivable – Accounts receivable are uncollateralized customer obligations due under normal trade terms, and are stated at the amount the Company expects to collect from outstanding balances. The Company records an allowance for doubtful accounts based on specifically identified amounts that are believed to be uncollectible. Management considers accounts receivable to be fully collectible at March 31, 2016.
Revenue recognition – The Company derives its revenues primarily from providing web and IT services. Web and IT services revenues consist of fees from web design, software development, domain and hosting, and maintenance and other services. The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been rendered, the price is fixed and determinable and collectability is reasonably assured. The Company's service arrangements are generally non-cancelable and do not provide for refunds to customers in the event of cancellations. The Company records revenues net of sales taxes. Revenues from web design, software development are generally recognized after the projects are completed and when delivery is made or title and risk of loss otherwise transfers to the customer, and the collection is reasonably assured. Revenues from IT consulting services, domain and hosting, and maintenance services are generally recognized on a straight-line basis over the length of the contract.
The Company also enters into arrangements with multiple deliverables that generally include web design and software development, domain and hosting, and maintenance and other services, with the term ranging from one month to two years. The Company analyzes its agreements to determine whether the elements can be separated and accounted for individually or as a single unit of accounting in accordance with the Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification ("ASC") 605-25, "Revenue Arrangements with Multiple Deliverables," and Staff Accounting Bulletin ("SAB") 104, "Revenue Recognition". Allocation of revenue to individual elements that qualify for separate accounting is based on the element's fair value in accordance with ASC 605 and related revenues are recognized pursuant to the criteria described above. During the year ended December 31, 2015, in one of the arrangements that contain multiple deliverables, the Company acted as an agent in the transaction. As the agent, it records revenues on a net basis. Customer payments received in advance of the performance of services are recorded as deferred revenues in the balance sheets, and are recognized as revenue when the web and IT services are rendered.
Cost of revenues – Cost of revenues includes all costs associated with the providing website development and IT services for its clients and primarily consists of subcontracted services.
Earnings (loss) per share – Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. At March 31, 2016, the Company had a $50,000 loan from a stockholder which is convertible on demand. Management has not determined the conversion rate on this potentially dilutive security at March 31, 2016.
Stock-based compensation – The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10, Compensation- Stock Compensation, and FASB ASC 505-50, Equity- Based Payments to Non-Employees. Costs are measured at the estimated fair value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of the equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services.
Related parties – A related party is generally defined as (i) any person that holds 10% or more of the Company's securities and their immediate families, (ii) the Company's management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.
Income taxes – The Company records income taxes under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carryforwards. Accounting standards regarding income taxes requires a reduction of the carrying amounts of deferred tax assets by a valuation allowance, if based on the available evidence, it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is assessed at each reporting period based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, the Company's experience with operating loss and tax credit carryforwards not expiring unused, and tax planning alternatives.
The Company recorded valuation allowances on the net deferred tax assets. Management will reassess the realization of deferred tax assets based on the accounting standards for income taxes each reporting period. To the extent that the financial results of operations improve and it becomes more likely than not that the deferred tax assets are realizable, the Company will be able to reduce the valuation allowance.
Significant judgment is required in evaluating the Company's tax positions and determining its provision for income taxes. During the ordinary course of business, there are many transactions and calculations for which the ultimate tax determination is uncertain. Accounting standards regarding uncertainty in income taxes provides a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely, based solely on the technical merits, of being sustained on examinations. The Company considers many factors when evaluating and estimating its tax positions and tax benefits, which may require periodic adjustments and which may not accurately anticipate actual outcomes.
Fair value of financial instruments – The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. Additionally, the Company adopted guidance for fair value measurement related to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of fair value hierarchy are as follows:
Level 1 – Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
Level 2 – Inputs are inputs other than quoted prices included within Level 1 that are observable for the assets or liability, either directly or indirectly.
Level 3 – Inputs are unobservable inputs for the asset or liability.
The Company does not have any financial assets or liabilities that are required to be fair valued on a recurring basis. For certain of the Company's financial instruments, including cash and cash equivalents, accounts receivables, prepaid expenses, accounts payable and accrued expenses, and deferred revenue, the carrying amounts approximate fair values due to their short maturities.
Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due from/to related parties due to their related party nature.
Foreign currency transactions and translation – The Company records and settles all transactions in U.S. Dollars based on the current exchange rate prevailing at each transaction date, therefore there are no translation adjustments at the balance sheet date that should be included in accumulated other comprehensive income.
Accounting standards note yet adopted
In August 2015, FASB issued ASU 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date". The amendments in ASU 2015-14 defer the effective date of ASU 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.
In November 2015 the FASB issued ASU 2015-17, "Balance Sheet Classification of Deferred Taxes", which changes how deferred taxes are classified on the Company's balance sheets and is effective for financial statements issued for annual periods beginning after December 15, 2016, with early adoption permitted. ASU 2015-17 requires all deferred tax assets and liabilities to be classified as non-current. Upon adoption, we anticipate no effect on our balances sheets as the Company has no deferred tax assets and liabilities at March 31, 2016 and recorded a valuation allowance reducing our net deferred tax assets and liabilities to zero at December 31, 2015.
In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes ASC 840, Leases. This ASU is based on the principle that entities should recognize assets and liabilities arising from leases. The ASU does not significantly change the lessees' recognition, measurement and presentation of expenses and cash flows from the previous accounting standard. Leases are classified as finance or operating. The ASU's primary change is the requirement for entities to recognize a lease liability for payments and a right of use asset representing the right to use the leased asset during the term on operating lease arrangements. Lessees are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months or less. Lessors' accounting under the ASC is largely unchanged from the previous accounting standard. In addition, the ASU expands the disclosure requirements of lease arrangements. Lessees and lessors will use a modified retrospective transition approach, which includes a number of practical expedients. The effective date will be the first quarter of fiscal year 2020 with early adoption permitted. Management continues to assess the overall impact the adoption of ASU 2016-02 will have on the Company's financial statements.
In March 2016, the FASB issued ASU 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)". The amendments in this ASU are intended to improve the operability and understandability of the implementation guidance on principal versus agent considerations by amending certain existing illustrative examples and adding additional illustrative examples to assist in the application of the guidance. The effective date and transition of these amendments is the same as the effective date and transition of ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)". Public entities should apply the amendments in ASU 2014-09 for annual reporting periods beginning after December 15, 2017, including interim reporting periods therein. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.
In March 2016, the FASB issued ASU 2016-09, "Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting". The amendments are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.
The accompanying unaudited financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has retained earnings of $5,159 as of March 31, 2016. The Company requires capital for its contemplated operational and marketing activities. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.
In February 2015, a Company stockholder advanced the Company $50,000 and the cash was received in May 2015. The advance is unsecured, bears no interest, contains no formal repayment terms and is convertible on demand into shares of restricted common stock. Management has not determined the conversion rate on this potentially dilutive security at March 31, 2016. The Loan is not yet convertible as the shares are not publically traded on an exchange
During the quarter ended September 30, 2015, Mr. Cornelius Ee, Vice President of the Company, advanced the Company $3,331 for general operating expenses. The advance is unsecured, non-interest bearing and has no specific terms of repayment. As of March 31, 2015, the Company owed $3,331 to Mr. Cornelius Ee.
During 2015, the Company entered into a six-month service contract with ELITESOFT ASIA PTE LTD, a shareholder of the Company, to provide the Company with website design, development and integration with the Company's CRM Program as well as web-based automated tracking system for the Company's nationwide operations –customer relation management program. The total contract value is approximately $414,000. During the three months ended March 31, 2016, the Company incurred cost of $248,372 under this contract. Included in accounts payable and accrued expenses – related party is $198,372 related to this contract.
Preferred Stock – The Company is authorized to issue 5,000,000 shares of $.0001 par value preferred stock. As of March 31, 2015, no shares of preferred stock had been issued.
Common Stock - The Company is authorized to issue 100,000,000 shares of $.0001 par value common stock. As of March 31, 2016, 12,000,000 shares were issued and outstanding respectively.
On March 23, 2016, the Company cancelled 250,000 shares of common stock of the Company that had been previously issued due to termination of consulting agreement dated May 1, 2015 and reversed stock-based compensation of $5,000 that was recognized during the year ended December 31, 2016. The $5,000 was recorded as other income during the three months ended March 31, 2016.
During the three months ended March 31, 2016, the Company generated revenues from five customers and each of the five customers' accounts for 97.32%, 0.25%, 0.19%, 0.75% and 1.49% of the Company's revenue, respectively. The accounts receivable from these five customers were 89.04%, 3.09%, 0.43%, 4.02% and 3.42% of the total accounts receivable, respectively. The loss of any of these customers could have an adverse effect on the Company's business, operating results, or financial condition.
Management has evaluated subsequent events up to and including May 14, 2016, which is the date the statements were available for issuance and determined there are no reportable subsequent events.
Special Note Regarding Forward-Looking Statements
Information included or incorporated by reference in this Quarterly Report on Form 10-Q contains forward-looking statements. All forward-looking statements are inherently uncertain as they are based on current expectations and assumptions concerning future events or future performance of the Company. Readers are cautioned not to place undue reliance on these forward-looking statements, which are only predictions and speak only as of the date hereof. Forward-looking statements may contain the words "believes," "project," "expects," "anticipates," "estimates," "forecasts," "intends," "strategy," "plan," "may," "will," "would," "will be," "will continue," "will likely result," and similar expressions, and are subject to numerous known and unknown risks and uncertainties. Additionally, statements relating to implementation of business strategy, future financial performance, acquisition strategies, capital raising transactions, performance of contractual obligations, and similar statements may contain forward-looking statements. In evaluating such statements, prospective investors and shareholders should carefully review various risks and uncertainties identified in this Report, including the matters set forth under the captions "Risk Factors" and in the Company's other SEC filings. These risks and uncertainties could cause the Company's actual results to differ materially from those indicated in the forward-looking statements. The Company disclaims any obligation to update or publicly announce revisions to any forward-looking statements to reflect future events or developments.
Although forward-looking statements in this Form 10-Q reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by us. Consequently, forward-looking statements are inherently subject to risks and uncertainties, and actual results and outcomes may differ materially from the results and outcomes discussed in or anticipated by the forward-looking statements. Factors that could cause or contribute to such differences in results and outcomes include, without limitation, those specifically addressed under the heading "Risk Factors Related to Our Business" below, as well as those discussed elsewhere in this Form 10-Q. Readers are urged not to place undue reliance on these forward-looking statements, which speak only as of the date of this Form 10-Q. We file reports with the Securities and Exchange Commission ("SEC"). You can read and copy any materials we file with the SEC at the SEC's Public Reference Room, 100 F. Street, NE, Washington, D.C. 20549. You can obtain additional information about the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. In addition, the SEC maintains an Internet site (www.sec.gov) that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC, including us.
We disclaim any obligation to revise or update any forward-looking statements in order to reflect any event or circumstance that may arise after the date of this Annual Report on Form 10-K. Readers are urged to carefully review and consider the various disclosures made throughout the entirety of this Annual Report, which attempt to advise interested parties of the risks and factors that may affect our business, financial condition, results of operations and prospects.
Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations
We are an information technology (IT) web, systems integration and applications solutions company. We combine leading technology and draw upon our experience as professional IT specialists to create, design, develop and maintain corporate websites, e-commerce, social media strategies, server monitoring and supply computer hardware equipment on a global basis. We work to achieve this mission by using technology that is scalable, off-the-shelf, customizable, and communicates a clear message to our clients' target market. We market third-party vendor software, IT services, and hardware that deliver new opportunities, greater convenience, and enhanced value to our client's business. We have also established our in-house research and development (R&D) team to focus on ecommerce solutions, mobile payment, and financial services as an increasing effort for our company to provide full life cycle solutions to clients. The company maintains an office in Kuala Lumpur, Malaysia, as its primary business focus is obtaining and servicing clients within the Asia-Pacific region.
During the next 12 months we anticipate incurring costs related to the filing of Exchange Act reports and in operating our business consistent with our business plan. We anticipate that these costs will be in excess of $20,000, and that we will be able to meet these costs as necessary, through loans or equity invested in us by our stockholders, management or other investors. We anticipate allocating the entire amount towards the filing of Exchange Act reports.
The Company incorporates by reference the Form 8-K filed on September 4, 2015 (commonly referred to as the "Super 8"). See also Part II, Item 5. In further disclosure, several conditions and events cast substantial doubt about the Company's ability to continue as a going concern. The Company has retained earnings of $5,195 as of March 31, 2016, has generated revenues and requires additional financing in order to finance its business activities on an ongoing basis. The Company's future capital requirements will depend on numerous factors including, but not limited to, the ability to raise capital through a private offering of its securities or a public offering through an effective registration statement. Furthermore, the Company's future business strategy is contingent upon securing and servicing additional credit facilities. We have no assurance that future financing will be available to us on acceptable terms. If financing is not available to us on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to our existing shareholders.
We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns. Notwithstanding these risks, which are inherent in any company under our current circumstances, the Company believes that it is well-positioned from a management standpoint entering into its second quarter of 2016. The Company is committed to raising capital in pursuit of its short-term and long-term business plan, as set forth in its Super 8.
Results of Operations
The following table sets forth the summary income statement for the three months ended March 31, 2016 and 2015:
|Three Months Ended
|March 31, 2016
|March 31, 2015
|$ 798,133
|$ –
|Cost of Revenues
|$ 726,976
|$ –
|Operating Expense
|$ 15,589
|$ 2,449
|Net Income (Loss)
|$ 41,904
|$ (2,449)
For the three months ended March 31, 2016 and 2015, we reported a net income of $41,904 and net loss of $2,449, respectively. The change in net loss between the three months ended March 31, 2016 and 2015 was primarily attributable to the revenue generated during the three months ended March 31, 2016 as compared to $nil during the three months ended March 31, 2015.
Revenue - Total revenues for the three months ended March 31, 2016, were $798,133, compared to $nil for the three months ended March 31, 2015. This resulted in an increase of approximately $798,133 from the comparable period. The increase in revenue is primarily a result of additional sales.
Operating Expenses - Operating expenses for the three months ended March 31, 2016, was $15,589, as compared to $2,449 for the three months ended March 31, 2015. The increase is primarily attributable to the increase of $13,140 in general and administrative expense for the three months ended March 31, 2016 due to an increase in professional and consulting fees and overhead expenses.
Liquidity and Capital Resources
Working Capital
|March 31, 2016
|December 31, 2015
|Current Assets
|Current Liabilities
|Working Capital
Liquidity is a measure of our ability to meet potential cash requirements, maintain our assets, fund our operations and other general business needs. Our liquidity, to a certain extent, is subject to general economic, financial, competitive and other factors that are beyond our control. Our near-term liquidity requirements consist primarily of purchasing our target assets, restoring and leasing properties and funding our operations.
Our long-term liquidity needs primarily of funds necessary to pay for the acquisition and maintenance of properties; non-recurring capital expenditures; interest and principal payments on our indebtedness; and general and administrative expenses. We seek to satisfy our long-term liquidity needs through cash flow from operations, long-term secured and unsecured indebtedness, the issuance of debt and equity securities, and property dispositions. We have financed our operations and acquisitions to date through the funding by members and third party loans. We believe our current available cash along with anticipated revenues may be insufficient to meet our cash needs for the near future if we do not receive additional funding. Our assets are illiquid by their nature. Thus, a timely liquidation of assets might not be a viable source of short-terms liquidity should a cash flow shortfall arise that cause a need for additional liquidity. It could be necessary to source liquidity from other financing alternatives should any such scenario arise. There can be no assurance that financing will be available in amounts or terms acceptable to us, if at all. In that event, we would be required to change our growth strategy and seek funding on that basis, if at all.
Our working capital accounts consist of accounts receivable and prepaid assets. Claims against working capital include accounts payable and accrued expenses and deferred revenue. Our working capital may be impacted by factors in future periods, certain amounts and timing of which are seasonal, such as billings to customers for support services and the subsequent collection of those billings. The Company had working capital of $50,444 and $13,540 as of March 31, 2016 and December 31, 2015.
Cash Flow Information
Net cash provided by operating activities for the three months ended March 31, 2016 and 2015 was $270,118 and $nil, respectively. The increase in cash provided by operating activities was primarily related to the timing of collections from our customers and the timing of payments to our vendors. We did not have any net cash activity associated with investing and financing activities for the three months ended March 31, 2016 and 2015.
Our estimated working capital requirement for the next 12 months is $60,000 with an estimated burn rate of $5,000 per month. As reflected in the accompanying financial statements, we had cash of $470,492 on hand on March 31, 2016.
Off-Balance Sheet Arrangements
We have not entered into any off-balance sheet arrangements or contractual commitments that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.
For an unlimited period of time additional funds will be contributed from existing stockholders, including Swee Seong "Eugene" Wong, our Chief Executive Officer, and Chairman of the Board of Directors, or another source, in the form of a loan. There can be no assurances that any loan obtained by another source will be on favorable terms, if at all.
Item 3. Quantitative and Qualitative Disclosures About Market Risk.
We have not utilized any derivative financial instruments such as futures contracts, options and swaps, forward foreign exchange contracts or interest rate swaps and futures. We believe that adequate controls are in place to monitor any hedging activities. We do not have any borrowings (however, our wholly-owned subsidiary does service debt related to the properties owned by the subsidiary), and, consequently, we are not affected by changes in market interest rates. We currently have sales or own assets and operate facilities in countries outside the United States and, consequently, we are affected by foreign currency fluctuations or exchange rate changes. Overall, we believe that our exposure to interest rate risk and foreign currency exchange rate changes is not material to our financial condition or results of operations.
Item 4. Controls and Procedures.
Evaluation of Disclosure Controls and Procedures
As required by Rule 13a-15 of the Exchange Act, our principal executive officer and principal financial officer evaluated our company's disclosure controls and procedures (as defined in Rules 13a-15(e) of the Securities Exchange Act of 1934) as of the end of the period covered by this report. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that as of the end of the period covered by this report, these disclosure controls and procedures were not effective to ensure that the information required to be disclosed by our company in reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the United States Securities and Exchange Commission and to ensure that such information is accumulated and communicated to our company's management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure. The conclusion that our disclosure controls and procedures were not effective was due to the presence of the following material weaknesses in internal control over financial reporting which are indicative of many small companies with small staff: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both United States generally accepted accounting principles and the United States Securities and Exchange Commission guidelines. Management anticipates that such disclosure controls and procedures will not be effective until the material weaknesses are remediated.
As described in Basis of Presentation in this First Quarter Report for fiscal year 2016, the Company recently determined that a material weakness existed in the Firm's internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) as of March 31, 2016. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis. As a result of that determination, the Company's Chief Executive Officer and Chief Financial Officer have since concluded that the Firm's disclosure controls and procedures were not effective as of March 31, 2016.
We plan to take steps to enhance and improve the design of our internal controls over financial reporting. During the period covered by this quarterly report on Form 10-Q, we have not been able to remediate the material weaknesses identified above. To remediate such weaknesses, we plan to implement the following changes subject to obtaining additional financing: (i) appoint additional qualified personnel to address inadequate segregation of duties and ineffective risk management; and (ii) adopt sufficient written policies and procedures for accounting and financial reporting. The remediation efforts set out above are largely dependent upon our securing additional financing to cover the costs of implementing the changes required. If we are unsuccessful in securing such funds, remediation efforts may be adversely affected in a material manner.
Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues, if any, within our company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake.
Changes in Internal Control over Financial Reporting
There were no changes in our internal control over financial reporting during the quarter ended September 30, 2015 that have materially affected or are reasonably likely to materially affect, our internal control over financial reporting.
Item 1. Legal Proceedings.
There are not presently any material pending legal proceedings to which the Company is a party or as to which any of its property is subject, and no such proceedings are known to the Company to be threatened or contemplated against it.
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.
The Company incorporates by reference all prior disclosures for the period identified herein. See Part II, Item 6.
Item 3. Defaults Upon Senior Securities
Item 4. Mine Safety Disclosures
Not applicable.
Item 5. Other Information.
The Company incorporates by reference all prior disclosures for the period identified herein.
Item 6. Exhibits.
|Incorporated by reference
|Exhibit Description
|Filed herewith
|Period ending
|Filing date
Certification of the Chief Executive Officer pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002
Certification of the Chief Financial Officer pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002
Certification of the Chief Executive Officer pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002
Certification of the Chief Financial Officer pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002
|XBRL Instance Document
|XBRL Taxonomy Extension Schema Document
|XBRL Taxonomy Extension Calculation Linkbase Document
|XBRL Taxonomy Extension Label Linkbase Document
|XBRL Taxonomy Extension Presentation Linkbase Document
|XBRL Taxonomy Extension Definition Linkbase Definition
In accordance with the requirements of the Exchange Act, the Registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
EliteSoft Global Inc.
By: /s/ Swee Seong "Eugene" Wong
Swee Seong "Eugene" Wong
Chief Executive Officer (Principal Executive Officer) and Chairman of the Board of Directors
(Principal Executive Officer)
By: /s/ Khoo Mae Ling
Khoo Mae Ling
Chief Financial Officer, Secretary and Director
(Principal Financial Officer)
Date: May 14, 2016


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Album 62, "Let's Put on a Show," to Debut in the Odyssey Adventure Club December 6th
My, how quickly the time goes! Adventures in Odyssey enters its 30th year, with lots of festivities planned, including a Focus on the Family cruise in November 2017, and much more. In addition, the…
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subset: commoncrawl


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Probably the most popular place in the house next to the bathroom is the kitchen. It is perhaps the most functional area in your house and it has lots of uses. Of course, we all know that this is where we cook, prepare and create the sumptuous and delicious dishes that we all love. But for most homeowners, this is also a place in which they would hang out and talk about almost anything and everything under the sun; together with their family members, friends or even guests. Additionally, the kitchen is the place in which they place their children to play and run along. I don't know about you, but most of my childhood memories are often times in the kitchen. Our nannies love to yap along with their colleagues, together with the kids that they're babysitting in the kitchen. Knowing these things about it, it is only righteous for a homeowner to beautify or get the best equipments and materials for their kitchen. This is very much true whenever you want to give your kitchen a classy look.
For instance you might pair one counter top material for the island countertop and pick another to pair with the cabinetry that runs along the walls. Or, you could use stainless steel adjoining the cooktop with a marble insert for a bake center and solid surface material around the perimeter. When looking at choices for your countertop material give some thought also to them as a matching or completely different backsplash.
Another good option for your kitchen would be a marble countertop. Obviously, a marble kitchen countertop will stand out beautifully in your kitchen. There is no doubt that marble counter kitchentops truly represent elegance. If you want to go all out and buy a natural marble countertop, make sure you and your family are extremely careful around it. Natural marble, as beautiful and high quality as it is, can become stained from certain substances.
Robin Brunelle Kitchen Countertop Monday July 01st, 2019 21:36:34 PM
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Nashville, NCHome Menu
Events Calendar
S.T.E.A.M. Camp
- Date: -
- Location: Town of Nashville Council Chambers
114 West Church Street
Nashville, North Carolina 27856
Return to full list >>
Come join Town of Nashville PRCR Department and learn about science, math, technology and art. The camp will be held from 8-5:00PM daily and includes 2 snacks, lunch, water bottle, camp t-shirt, and all camp supplies. Register online through link or at Town Hall. Registration is NOT confirmed until payment is received. Payment can be taken to Town Hall Monday-Friday from 8:00 AM- 5:00 PM
Register Online HERE


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|November 15th, 2013
|located in:
|asylum seekers, Europe, Greece, refugees
The migrants were travelling in an inflatable boat which sank near Lefkada, a western Greek island in the Ionian Sea. It is presumed they were headed towards Italy.
Some survivors landed at a nearby coastal town.
As weather conditions this morning were calm, Lefkada's mayor says it is difficult to understand how the boat sank, but that it looked as if the boat had been overcrowded.
Greece is a main port of entry to European Union for migrants and refugees fleeing Africa and the Middle East, with refugee traffic rising over the past year due to the ongoing Syrian conflict. Arrivals by sea have increased as a result of stricter controls on the Greek-Turkish land border.
EU immigration policies have come under fire in the last two months after more than 400 asylum seekers drowned in two incidents near Lampedusa, another popular sea port of entry in Italy.
A two-day summit of EU leaders ended last month without clear resolve to prevent such tragedies and the leaders will not see another opportunity to discuss the issue until June 2014.
Meanwhile, hope for a new life in Europe continues to lure desperate migrants across the Mediterranean.
We depend on readers like you to keep our impact journalism strong.
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A digital currency based 1:1 on physical gold and silver, set to change the way the world transacts.
Dubai, Monaco, London, South America, Australia.
This is the first time that allocated gold ownership has delivered a non-debt-based yield, and Kinesis have a lot of interest from the $15trillion gold trading industry. Kinesis has developed a proprietary fork of the Stellar blockchain resulting in extremely fast transaction speeds and scalable global use.
This initiative was founded by ABX, a leading online exchange platform for physical bullion, with deep expertise in the gold industry. ABX is integrated with Deutsche Borse's clearing house and already has extensive infrastructure and fully operational exchange technology for trade and storage of physical bullion in 7 locations around the world.
Kinesis introduces yield-bearing digital currencies based 1:1 on allocated physical gold (KAU currency) and silver (KAG currency). The vision for Kinesis is to deliver an evolutionary step beyond any monetary and banking system available today.


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I'll be teaching three weeks of summer school in July. Juniors. Not the kids who want to cram in a required course so they can open up their fall schedule for more electives, no, this will be the kids who failed the course and need a second chance before their senior year, hopefully so they can graduate on time. I'm excited and nervous in equal measure, waking up early with syllabus plans spinning in my head.
The course is mine to design, but for a multiple choice final exam that is heavy on comma mechanics and parsimony. We'll do a week on the theme of Identity with Alice Walker's The Color Purple, John Ford's Stagecoach, poetry of Langston Hughes and Maslow's hierarchy of needs. The second week's theme will be Community through Lorraine Hainsbery's Raisin in the Sun and excerpts from David Lynch's The Straight Story and Sandra Cisnero's The House on Mango Street. The third week will explore our American Journeys through When the Emperor Was Divine and photography of Dorothea Lange.


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Full Demo
October 8, 2019
Wav:100MB • 135 x WAV 44.1 kHz, 24-bit.
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Get ready for pure unfiltered drip inspired by the likes of Lil Uzi Vert, Tom Macdonald, Lil Skies, Smokepurpp, Ski Mask, Da Baby and more with this loop kit being your go to for pure Trap and Modern Hip Hop inspiration!
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text:
Opening Details
If you are interested in this position, please apply below. Contact Juris Placements using the reference code with any questions.APPLY NOW EMAIL US DIRECTLY
Description: Real Estate
Position: Associate
Notes: Firm is seeking an associate with 4-6 years of real estate transactional experience, including handling real estate finance transactions on behalf of lenders. NY bar required.
Years Experience: ( - )
Bar Requirements:
Date Opened: 09/24/2019
Code: 4505787


text:
December 25, 1986, Section 1, Page 37Buy Reprints
MOHAMMED al-Fayed, an Egyptian businessman who owns the Ritz Hotel in Paris and Harrods department store in London, has taken a 50-year lease on the former home of the Duke and Duchess of Windsor, Le Bois, in the Bois de Boulogne.
The house, a graceful 19th-century villa of 14 rooms surrounded by a large tree-filled garden, belongs to the City of Paris. Although he refuses to say how much he is paying, Mr. Fayed calls it ''a peppercorn rent.''
The City of Paris is equally taciturn. Bernard Niquet, a city official, said, ''The city rented the house to Mr. Fayed because it was absolutely neccessary that it remain a private residence and be well kept up.''
Not everyone acquiring such a residence would want to live there with the personal possessions of the former occupants, right down to the last pair of socks. But Mr. Fayed, who says he will spend about $2 million to rehabilitate the house, plans to keep about two-thirds of it intact as a private museum of Windsor memorabilia, to be visited only by ''historians, members of the British royal family, personalities, friends and important guests of the Ritz.''
When not in his town house in London, his castle in Scotland or his country house in Surrey, Mr. Fayed will occupy the seven-room top floor of the Paris house, ''two or three times a month,'' he said. His wife and three youngest children will join him during the school holidays.
In an interview in London, Mr. Fayed said his interest in the house and the Windsors was part of a lifelong fascination with history and romance. ''I come from Alexandria - that's where Antony fell in love with Cleopatra.'' he said, ''It's the most romantic city in the world.'' The Duke and Duchess moved into Le Bois in 1953 after Jansen, the Paris decorating concern, redid the home under the supervision of the Duchess.
It was the Paris home of the peripatetic couple for the rest of their lives.
The Duke died in 1972 and the Duchess last April.
Mr. Fayed met the Windsors only once, when he attended a party at Le Bois about 20 years ago. He says he remembers ''the way they danced and their sense of fun.''
''It was the romance of the century,'' he said. ''Here was a great king of a great empire, saying goodbye to it all for a beloved woman. And I had the chance to preserve the house where he lived and all these objects. They're the heritage of Britain, which is my second home.''
According to Mr. Fayed, the Mayor of Paris, Jacques Chirac, approached him as a possible tenant for the house even before the Duchess died. But it was Mr. Fayed's idea to buy the entire contents of the house, which were to be sold by the Duchess's executors.
''They'd started to make a catalogue - most of the things still have numbers on them,'' said Mr. Fayed, who declined to say what he paid for the contents. ''But you'll find the place exactly as if the Duke and Duchess had just gone out to dinner.''
Indeed, the house has an almost eerily personal atmosphere, with photographs of royal relations signed with nicknames, a pastel portrait of the Duke's last pug, Black Diamond, in the Duchess's bathroom, and the Duke's hats in the hall closet.
Sidney Johnson, 63 years old, who was the Duke's valet for 32 years, was the person who restored these possessions to their places. Mr. Johnson may be the most important treasure of all the Windsoriana. He has been installed at Le Bois as valet for Mr. Fayed and as a kind of house curator, moving over from the Ritz, where he had been a waiter.
''Sidney is a dictionary,'' Mr. Fayed said. ''He's a very cultured man. He got all these things out of boxes and safes and storage rooms, and he knows their history.''
Mr. Johnson, a Bahamian, began working for the Duke in 1940 when he was 16 and the former King was Governor of the Bahamas.
On a tour with Mr. Johnson through the elegant rooms, full of the glitter and gold of mirrors, chandeliers and ormulu, he recalled the house's past.
''This is where they always had their big, tall Christmas tree,'' Mr. Johnson said, standing in the two-story front hall under the trompe l'oeil ceiling of a painted blue sky and balconies in the Venetian style. ''On Christmas Day they'd always be alone, just with us, the staff and our families. The dogs would be running around getting presents, too.''
Pug dogs are a main theme of the decor at Le Bois. There are photographs and sketches of the Windsors' dogs, as well as small china pugs and pug-patterned cushions.
The formal parts of the house seem in good shape. Missing are the 18th-century French furniture, bibelots and china that the Duke and Duchess gave to Versailles and other French museums 20 years ago, retaining their use during their lifetimes.
The furnishings at Le Bois appear sparse in contrast to Mr. Johnson's recollections of the many antiquing trips the Duchess took with a friend, Lady Mendl (the decorator Elsie de Wolfe). ''If she hesitated,'' Mr. Johnson said, ''Lady Mendl would say:
'Go on! Buy it! It might come in useful someday.' ''
In the main drawing room, the pale blue 18th-century paneling that the Duchess bought from an old chateau is more striking than the remaining furniture - except for the almost theatrically simple leather-topped desk on which the Duke, when he was Edward VIII, signed his abdication in 1936. Mr. Fayed has offered the desk to the British Government, which has not yet accepted the offer.
Below stairs, in the huge, primitive kitchen, tiles are missing and paint is peeling. According to Mr. Fayed, much of the money for repairs will be spent in the kitchen and on new heating and air-conditioning systems, plumbing and roofs, all of which slid into disrepair during the Duchess's 10-year illness.
Most evocative of the couple's presence is the second floor, where their bedrooms are separated by the cosy boudoir that they used as a dining room when alone. The Duchess's bathroom is spacious, but has a small, shabby porcelain tub under a regal trompe l'oeil canopy. In the Duke's bedroom is his favorite possession, a chimney sweep doll. It sits next to a pincushion on which, according to Mr. Johnson, the Duke's mother, Queen Mary, had cross-stitched the motto ''What Is Home Without Pleasure?''
Behind the bed in which the Duke died is an ornate velvet hanging embroidered with the royal coat of arms and the motto of the Order of the Garter. Another strikingly personal note is the host of kilts, plaid suits, dinner jackets and shoes, some of which date from the 1920's, in the Duke's dressing-room closets. Glass-fronted drawers are full of neatly laundered shirts made for him by the London haberdashers Turnbull & Asser -now owned, incidentally, by Mr. Fayed.
In the Duchess's closet hang carefully tended dresses, including the navy linen coat dress by Dior that she wore when Queen Elizabeth came to tea just before the death of the Duke, her uncle, in 1972. In a linens room are a dozen red footman's livery jackets edged with tarnished gold braid that the Duke brought with him from Buckingham Palace. ''I always used to wear one of these when I served at one of our big dinners,'' Mr. Johnson said.
Mr. Johnson said his favorite garment was a long beaver-lined overcoat with an astrakhan collar that belonged to the Duke's father, George V. ''He wore that every winter I knew him,'' Mr. Johnson said. ''Her royal highness used to say, 'David, the fashion is short this year; you must cut that coat off.' But he'd say: 'No, this was my father's. I'm not going to shorten it.'
''I looked everywhere for this coat,'' Mr. Johnson said. ''I finally found it in the Duchess's closet. She kept it with her all that time.''


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Stroke is a leading cause of death and disability worldwide, and there are many reports about the increasing burden of stroke since 1990 [1-3]. This increasing burden of stroke has been detected more in low-income and middle-income countries and is associated with potentially modifiable environmental, metabolic, occupational, physiological, and behavioral risk factors [3].
There are large geographic variations in stroke incidence and mortality around the world. Most reported information about stroke incidence and prevalence in Iran has historically been based on stroke patients admitted in hospitals [4-11]. However, hospital-based studies usually cannot show real incidence and prevalence rates; population-based studies can report these more reliably. Until this study, only two population-based studies have been published in Iran: in Mashhad (2006–2007) and Isfahan (2006-2013) [12,13].
This article presents the results of a population-based study on stroke epidemiology and accompanying risk factors in Tabriz, a large city in the north-west of Iran.
Materials and Methods
In this cross-sectional study, 5000 individuals were randomly chosen by postal code in Tabriz, Iran. Information was gathered about the participants regarding stroke occurrence over a one-year duration from May 2008 to April 2009.
The study protocol was reviewed and approved by Neurosciences Research Center, Tabriz University of Medical Sciences and the local ethics committee. Informed consent was obtained from each participant before any interview or neurologic examination.
In door-to-door inquiries, probable stroke cases in the study population were identified. These patients were referred to the Neurosciences Research Center at Imam Reza Hospital for complete evaluation by stroke experts. Patients who were unable to get to this center were visited and studied at home. For inclusion in this incidence study, the stroke case should be resident in the study area within the research time period.
In all diagnosed stroke cases, a medical history was obtained, including incidence of hypertension, diabetes, hyperlipidemia, smoking, alcohol consumption, atrial fibrillation, and other cardiac diseases from interviews, physical examinations, and medical records. In this phase, the researchers defined a control group to compare risk factors in the population: 240 normal individuals with no history of stroke, living near the stroke cases, were evaluated.
Statistical analysis
Continuous data with normal distributions are given as mean ± standard deviation, otherwise as median, Chi-square or Fisher's exact test for testing significance. A p-value of 0.05 or less is considered significant.
Among 5000 individuals studied, 2520 (50.4%) were female and 2480 (49.6%) were male with a mean age of 56.7 years (range: 34-85). Out of these 5000 people, 34 (0.68%) stroke patients, with a mean age of 68.7 years (range: 38-85), were detected. Nineteen (56%) patients were male, 31 (91%) were ischemic, and 3 (9%) had hemorrhagic stroke. Six first-ever strokes occurred in the 1 year study period. Identified risk factors included hypertension in 25 (74%), hyperlipidemia in 11 (32%), diabetes mellitus in 9 (27%), smoking in 10 (29%) and CAD in 6 (18%). Logistic regression showed a significant relationship between hypertension and diabetes with stroke incidence (p=0.02).
Among 34 cases that had a stroke at least is a prevalence of 680 per 100,000 population, and 6 (0.012%) patients with a first-time stroke in the study period shows a crude incidence rate of 120 per 100,000 people. All new stroke cases were ischemic.
Risk factors of stroke
Based on 34 stroke cases, 214 individuals were randomly selected as a control group from neighbors of stroke cases to compare important risk factors. Stroke patients were significantly older than the control group. Hypertension, hyperlipidemia, smoking, and diabetes were showed significant difference (p<0.001). Atrial fibrillation was detected in one patient and one female patient used oral contraceptives. Table 1 shows the complete information.
Table 1: Vascular risk factors in stroke cases and the control group
Mortality and disability of 34 stroke patients were evaluated. Table 2 shows patients' functional state based on the modified Rankin scale after stroke.
Table 2: Functional disability of 34 stroke patients
In our investigation, we found a prevalence rate of 680 per 100,000 population and a crude incidence rate of 120 per 100,000 for stroke; hypertension, diabetes, and hyperlipidemia were detected as the major risk factors.
There are many population-based studies about stroke in the world [2,14,15,16,17,18]. As a primary overview showed, the global burden of stroke is high and its incidence is predicted to increase in future decades as a result of demographic and epidemiological transitions in populations, especially in less developed countries [2]. A systematic review in 2009 reported a divergent, significant trend in stroke incidence rates, with a decrease of 42% in stroke incidence in high-income countries and a more than 100% increase in the incidence in low to middle-income countries [16].
In developing countries, only a few population-based studies about stroke epidemiology have been published. A study in 2005, in Trivandrum, Kerala, among 926,000 people, showed a stroke incidence of 135 per 100,000. Stroke occurred at a median age of 67 years. The most important risk factors were hypertension (82% in urban, 89% in rural), diabetes (49% in urban, 56% in rural), smoking (23% in urban, 39% in rural) and dyslipidemia (25% in urban, 27% in rural) [19]. A community-based study in 2010 in Egypt across 6,498 participants performed in 3 phases detected 57 stroke cases, giving a crude prevalence rate of 963 per 100,000 inhabitants with an age-adjusted local prevalence rate of 699.2 per 100,000. This prevalence increased to 980.9 per 100,000 when considered in the world's population. Hypertension was reported in 66% of cases, and diabetes mellitus in 39% as the main risk factors [20].
Based on a recently published review in Pakistan, annual incidence of stroke was 250 per 100,000 with 350,000 cases of stroke every year. The incidence of stroke in the Chinese population is 205–584 per 100,000 individuals. In India the average incidence of stroke is 145 per 100,000, with a high mortality rate of about 33%. In Chinese stroke cases, hypertension in 88%, smoking in 48%, and alcohol use in 44% were reported as common risk factors. A community-based study in the Eastern Province of Saudi Arabia showed the prevalence of stroke is 178 per 100,000 that is not much different from other reports in Saudi Arabia [21].
In Iran, only two population-based studies have been published. The first was the Mashhad Stroke Incidence Study (MSIS) that was done over one year in 2006 to 2007. This study covered a population of 450,229 in Mashhad and any stroke occurrence was prospectively ascertained. Multiple overlapping sources were used to detect individuals with stroke. Any possible cases of stroke were reviewed by stroke experts before inclusion as a stroke case. Finally, 624 first-ever strokes occurred in the study period and a crude annual incidence rate of first-ever stroke (FES) (139; 95% CI, 128-149) per 100 000 residents was seen. When this rate was adjusted for European people aged 45 to 84 years, it increased to 616 (95% CI, 567-664) for ischemic stroke, 94 (95% CI, 75- 113) for intracerebral hemorrhage, and 12 (95% CI, 5-19) for subarachnoid hemorrhage per 100,000. In the other hand, age-specific incidences in younger patients was higher than in Western countries. MSMI revealed that age-specific incidence rates of stroke in Mashhad occurs approximately 1 decade earlier than in Western countries. The most common risk factors of FES cases were hypertension (52% in men, 71% in women), diabetes (30% in men, 31% women), hyperlipidemia (22% in men, 28% in women), and current smoking (18% in men, 12% in women)[12].
The second published Iranian population-based study was the Isfahan Cohort Study (ICS) conducted from 2006 to 2013. After a follow-up of 32,893 person-years, 43 new stroke cases in men and 48 stroke cases in women occurred. This is a crude incidence rate of 265 in men and 279 in women per 100,000. Stroke risk factors were not reported [13].
Our study in Tabriz was showed stroke prevalence and incidence rates falling between the two above-mentioned studies in Iran. In regard to risk factors, high blood pressure was the most common, followed by diabetes and hyperlipidemia. This is compatible with the national and international studies.
In conclusion, incidence and prevalence of stroke incidence and hypertension as its main risk factors are higher in Tabriz than in other reports in Iran. Preventive strategies should be adopted to decrease the burden of stroke.
This research was financially supported by the Neurosciences Research Center, Tabriz University of Medical Sciences, Tabriz, Iran.
Conflict of interest
There is no conflict of interest in doing this research.
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4. Ahangar AA, Saravi M, Alijanpour S, Boora MM, Hoseinalipour S, Zadeh HH, et al. Comparison of Risk Factors of Stroke and Myocardial Infarction in Patients 15 to 45 Years in Affiliated Hospitals of Babol University of Medical Sciences. Zahedan Journal of Research in Medical Sciences. 2016;18(12).
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7. Farhoudi M, Mehrvar K, Sadeghi-Bazargani H, Hashemilar M, Seyedi-Vafaee M, Sadeghi-Hokmabad E, et al. Stroke subtypes, risk factors and mortality rate in northwest of Iran. Iranian journal of neurology. 2017;16(3):112.
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10. Ghandehari K, Izadi Z, Khorasan Stroke Registry. The Khorasan Stroke Registry:results of a five-year hospital-based study.
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12. Azarpazhooh MR, Etemadi MM, Donnan GA, Mokhber N, Majdi MR, Ghayour-Mobarhan M, et al. Excessive incidence of stroke in Iran:evidence from the Mashhad Stroke Incidence Study (MSIS), a population-based study of stroke in the Middle East. Stroke. 2010;41(1):e3-10.
13. Nizal Sarrafzadegan M, Sadeghi M, Shahram Oveisgharan M, Marshall T. Incidence of cardiovascular diseases in an Iranian population:the Isfahan Cohort Study. Arch Iran Med. 2013;16(3):138-44.
14. Di Carlo A, Launer LJ, Breteler MM, Fratiglioni L, Lobo A, Martinez-Lage J, et al. Frequency of stroke in Europe:A collaborative study of population-based cohorts. ILSA Working Group and the Neurologic Diseases in the Elderly Research Group. Italian Longitudinal Study on Aging. Neurology. 2000;54(11 Suppl 5):S28.
15. Whisnant JP, Wiebers DO, O'Fallon WM, Sicks JD, Frye RL. A population-based model of risk factors for ischemic stroke:Rochester, Minnesota.
16. V.L. F, C.M. L, D.A. B, S.L. B-C, V. P. Worldwide stroke incidence and early case fatality reported in 56 population-based studies:a systematic review.
17. Lavados PM, Hennis AJ, Fernandes JG, Medina MT, Legetic B, Hoppe A, et al. Stroke epidemiology, prevention, and management strategies at a regional level:Latin America and the Caribbean. The Lancet Neurology. 2007;6(4):362-72.
18. Anderson CS, Jamrozik KD, Burvill PW, Chakera TM, Johnson GA, Stewart-Wynne EG. Determining the incidence of different subtypes of stroke:results from the Perth Community Stroke Study, 1989-1990.
19. Sridharan SE, Unnikrishnan JP, Sukumaran S, Sylaja PN, Nayak SD, Sarma PS, et al. Incidence, types, risk factors, and outcome of stroke in a developing country:the Trivandrum Stroke Registry. Stroke. 2009;40(4):1212-8.
20. Khedr EM, Elfetoh NA, Al Attar G, Ahmed MA, Ali AM, Hamdy A, et al. Epidemiological study and risk factors of stroke in Assiut Governorate, Egypt:community-based study. Neuroepidemiology. 2013;40(4):288-94.
21. Hussain G, Rasul A, Anwar H, Sohail MU, Kamran SK, Baig SM, et al. Epidemiological Data of Neurological Disorders in Pakistan and Neighboring Countries:A Review. Pakistan Journal of Neurological Sciences (PJNS). 2017;12(4):52-70.


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by John Galt
February 18, 2015 18:00 ET
Since the United States Department of State spokeswoman, Marie Harf, has unfortunately brought the "dumb blonde" stereotype back into vogue with this comment yesterday:
"We're killing a lot of them and we're going to keep killing more of them, so are the Egyptians, so are the Jordanians they're in this fight with us," Harf told Matthews. "But we cannot win this war by killing them, we cannot kill our way out of this war. We need, in the longer term, medium and longer term, to go after the root causes that leads people to join these groups, whether it's lack of opportunity for jobs."
I think it is only fair to point out to her that these are not your average Islamic terrorists. In fact they are quite active in social media, movie production, propaganda, and yes, job listings on their own recruitment website,ISISjobs.com. I have taken the time to translate the latest listings from Arabic into English for my readers:
Caliphate Border Patrolman – Secure the borders of the great Islamic State Caliphate and prevent the infidels from destroying our paradise. Must be willing to communicate in all languages of the Middle East and North Africa. Familiarity with automatic weapons preferred, not required. Special benefits package including Obamacare qualified medical plan available for applicants with experience using swords or riding camels. Pay commensurate with experience; special training program available for inexperienced new hires in Libya or Iraq. Apply on the internet or at any local Qatari embassy.
Apprentice Beheader – Not sure of the proper technique to sever the heads of Islam's enemies? Have no fear as ISIS introduces a brand new 6 month apprenticeship to teach the new believer of this ancient career. Experience not required and a strong constitution required as we can not have our apprentices vomiting on live video! No pay for the first 6 months but all meals and travel covered. Eligible for Obamacare qualified medical insurance after 9 months on the job. Apply on the internet or at any local Qatari embassy.
Knife/Sword Sharpener – Due to heavy demand and usage, our fighters no longer have time to sharpen their own blades. ISIS is now looking for an experienced blade sharpener for both short bladed and long bladed instruments capable of use for slaughtering animals or infidels. Full medical and 401K included with this position. Apply on the internet or at any local Qatari embassy.
Social Media Technician – EXPERIENCE REQUIRED. ISIS is looking for that unique individual who is capable of programming and broadcasting instant responses via Twitter, Facebook, Instagram, Pintrest, and Tumblr. Bonus pay for those who still use and understand AOL and its purpose. Must be able to answer the Hashtag (#) assaults from the U.S. State Department and capable of teaching those evil occupiers of Palestine a lesson in 140 characters or less. No age restrictions for this position. Fully Obamacare qualified medical plan, 401K, and concealed weapons training program available for qualified applicants. Contact us at our new employment program email address: firstname.lastname@example.com
Camel Washer – After a hard day of battle and riding, our camels often need a bath and to uphold the honor of the Prophet, one can not go into battle on a dirty camel. Only an infidel would do that! No experience required and this is considered an entry level position. Positions available in Iraq, Syria, Yemen, Libya, Mali, and Paramus, NJ. Contact us at our new employment program email address: email@example.com
ICS, aka Islam Conversion Specialist – Visited Club Gitmo and won your freedom? Want some payback? Join the ISIS team where converting infidels has never been easier. We do not necessarily need Imams or missionaries but that experience is a plus. The ability to ask, recite from the Koran, and if they refuse to convert, behead the infidel is all that is required. Apply on the internet or at any local Qatari embassy.
Fútbol Coach – Men of true Islam, it is time to start preparing for the World Cup in 2018. Qualifications include experience in teaching the fundamentals of the game while players are dressed modestly. Ability to recruit from pool of dedicated Islamist players required. Shiite coaches need not apply. Failure to win against Christian or Jewish national teams could result in immediate termination. Apply on the internet or at any local Qatari embassy.
M1 Abrams Tank Driver – Want to see the Middle East from the safety of the best tank American can manufacture without concern of the US military killing you? Thanks to our inside connections in D.C., the safest vehicle in the world has a need for those drivers who want to crush infidels, seize control of hapless nations, and enjoy the endless genocides our organization has started throughout the Middle East and inside the IS Caliphate. High paying job for experienced drivers; compensation can be in or combination of gold, Qatari Riyals, virgins, or Camels. Contact us at our new employment program email address: email@example.com
In all seriousness, the insanity expressed by the American regime currently in power regarding the dangerous terrorist organization ISIS, and the unwillingness to deal with this problem is apparently part of a larger program to destabilize the entire MENA (Middle East – North Africa) region and create a perpetual state of war which endangers Israel and our European allies. While clowns like the State Department spokeswoman and numerous others continue to downplay the threat, the reality that an attack on US soil is coming at any time. Sadly, this attack might be allowed to occur by this same regime so as to increase their police state powers and further destroy what remaining freedoms American citizens have at home and abroad. Remember this as internet censorship ramps up, and the ability to warn about real Islamist threats are downplayed to protect a violent type of extremism never seen on our shores.


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In September world governments gathered in Beijing, China, for the UN Fourth World Conference on Women: Action for Equality, Development and Peace. The Conference was to agree the Platform for Action which sets out priorities and policies which will affect the lives of women and our communities well into the 21st century. At the same time around 25,000 women (and some men) attended the NGO Forum, the non-government event which paralleled the government conference.
Women from the International Women Count Network (IWCN) in Belgium, Brazil, France, Greece, Guyana, India, Ireland, Spain, Tanzania, Trinidad &Tobago, the UK and the USA took part in the Forum and lobbying the government conference. We also had support from the Payday men's network who attended both events.
We went to Beijing to bring home the fruits of campaigning since 1972 and especially since the 1985 UN Conference in Nairobi when the International Wages for Housework Campaign (IWFHC) won the decision that governments should count women's unwaged work, and formed the IWCN to press for implementation of this decision. Our aim was to get governments to measure and value the unwaged work of women in national accounts. This means measuring how much time women spend daily doing what work, and putting a monetary value on the product of their work. Our case was strongly endorsed by the 1995 UN Human Development Report which estimates that unwaged work is worth $ 16 trillion globally, and that $ 11 trillion is done by women.
Siting the Forum 30 miles from Beijing was designed to keep most women away from the government conference. In addition, access for women with disabilities was non-existent, with long muddy or gravel walks between venues, no lifts and or on-site transport. Despite these and other obstacles , there were daily plenaries and caucuses, and thousands of workshops on a huge range of issues. We held three major workshops and a daily Caucus meeting, and ran an incredibly busy Information Stall, where we met and talked to hundreds of women. Our T- shirts, badges, and postcards which said Women Count - Count Women's Work in Chinese and English were very popular -an essential part of our fund-raising efforts in Beijing! At the Forum, counting unwaged work proved to be a unifying issue among women in the South and in the North, whether all our work is unwaged, or we do waged work as well, and whatever our race, age, nationality, disability, sexual preference, etc.
Many pointed out that not valuing women's work leads to devaluing women's and girl's lives.
By the time we got to the government conference, over 1,200 NGOs representing millions of women worldwide had endorsed our demands. Government opposition was to valuing unwaged work and was lead by Sweden and other Nordic countries, quietly supported by the USA. Some EU members (including the UK) said they would support stronger language, but hid behind the need for EU consensus, refusing to say which countries opposed.
This issue was so crucial and so controversial that all language on unwaged work was referred for intense negotiation to a small "contact group". IWCN women and some men supporters wearing our T-shirts, held a silent vigil outside the three- day closed meeting to let governments know we were watching. International press coverage added to the pressure.
In the contact group, Andaiye, of the IWCN in the West Indies, representing Guyana and CARICOM (the English-speaking Caribbean), fought for our language with support from Pakistan, as well as Brazil and Canada, and backed by the G77 -Third World countries at the UN. In standing up for women of the South where women work the hardest for least, they stood up for all women. This historic unity, generated by grassroots women's consistent organising since 1972, resulted in language committing governments to measure and value unwaged work in satellite accounts, to conduct time-use studies of unwaged work, including recording activities performed simultaneously with waged or other unwaged work, and for resources and financial assistance to go to countries of the South so they can also measure and value. This victory was described by many, including Eugenia Pisa-Lopez of Oxfam who was part of the UK government delegation, as the "single most important achievement on macro-economic issues".
Other member groups of the IWFHC lobbied on different issues in the PFA, including compensation and other resources to prevent violence against women and children, disability rights, civil rights for sex workers and recognition of discrimination against lesbian women.
IBWWFH also co-ordinates the International Network of Women of colour (INWOC), grassroots activists from Africa, the caribbean, India, the Philippines, the UK and the USA, who came together to prepare to prepare for the Beijing conference and are now working for implementation. INWOC protested against racism at the Forum where women of colour were denied autonomous meeting space, and together with Black women's groups from Canada, formed the Women of Colour North/South Caucus, to work for mutual accountability and to make clear to governments that women in the South and North will not be used against each other. The Caucus met daily, circulated a state- ment highlighting the lack of strong language on race in the PFA and organise a press conference to highlight among other issues the impact of structural adjustment policies and so- called Third World Debt in the South and economic restructuring in the North, environmental racism, land and inheritance rights, and discrimination against immigrant women.
The question now is implementation. Our immediate plans include public meetings to report back on Beijing; working for implementation of Agenda 21 (the !992 Earth Summit's commit- ment to a global action plan) in which local authorities commit themselves to "actively assess the nature and value of women's unwaged work", and pressing European governments to implement their 1993 Report which calls for unwaged work to be measured and valued.
The IWCN is co-ordinated by the International Black Women for Wages for Housework and the International Wages for Housework Campaign, PO Box 287, London NW6 5QU. For more information, and how you can help, Tel: 44 171 8334817.


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Resource on law school admissions, student services and library. International programs and law alumni details also included.
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