Italian articles – Mario Sechi http://mariosechi.net/ Tue, 10 May 2022 22:47:28 +0000 en-US hourly 1 https://wordpress.org/?v=5.9.3 https://mariosechi.net/wp-content/uploads/2021/10/icon-40-120x120.png Italian articles – Mario Sechi http://mariosechi.net/ 32 32 BREEZE HOLDINGS ACQUISITION CORP. : Amendments to the articles of association or regulations; Change of fiscal year, submission of questions to a vote of securityholders, financial statements and supporting documents (Form 8-K) https://mariosechi.net/breeze-holdings-acquisition-corp-amendments-to-the-articles-of-association-or-regulations-change-of-fiscal-year-submission-of-questions-to-a-vote-of-securityholders-financial-statements-and-su/ Mon, 09 May 2022 12:03:15 +0000 https://mariosechi.net/breeze-holdings-acquisition-corp-amendments-to-the-articles-of-association-or-regulations-change-of-fiscal-year-submission-of-questions-to-a-vote-of-securityholders-financial-statements-and-su/ Section 5.03. Changes to Articles of Incorporation or Bylaws. The information included in Section 5.07 of this Current Report on Form 8-K is incorporated by reference into this Section 5.03 to the extent required herein. Item 5.07. Submission of Matters to a Vote of Security Holders. On May 5, 2022, Breeze Holdings Acquisition Corp. (the […]]]>

Section 5.03. Changes to Articles of Incorporation or Bylaws.

The information included in Section 5.07 of this Current Report on Form 8-K is incorporated by reference into this Section 5.03 to the extent required herein.


  Item 5.07. Submission of Matters to a Vote of Security Holders.



On May 5, 2022, Breeze Holdings Acquisition Corp. (the “Company”) held an extraordinary meeting of shareholders (the “Meeting”). At the Meeting, shareholders approved an amendment (the “Charter Amendment”) to the Company’s Amended and Restated Certificate of Incorporation to extend the date by which the Company must complete a business combination ( the “extension”) of May 25, 2022 for
September 26, 2022. The affirmative vote of at least sixty-five percent (65%) of the Company’s outstanding common stock was required to approve the Charter amendment. The purpose of the charter amendment is to give the company more time to finalize its proposed business combination with D-Orbit SpA, an Italian operating company, and D-Orbit AGa Luxembourg holding company newly incorporated under the Business Combination Agreement, dated January 26, 2022by and between the Company, D-Orbit SpA, Seraphim Space (Manager) LLP,
D-Orbit AG, Takeoff Merger Sub, Inc. and Breeze Sponsor, LLC.

In connection with the extension, 6,732,987 common shares of the Company have been repurchased (the “Purchase”), with 7,907,013 common shares remaining outstanding after the repurchase; 4,767,013 of the 7,907,013 common shares remaining outstanding after the redemption (the “Public Shares”) are held by our public shareholders. Our public shareholders will continue to have the option to redeem some or all of their public shares following our initial business combination at a price per share, payable in cash, equal to the aggregate amount on deposit in the trust account. as two business days prior to the completion of our initial business combination, including interest (which interest will be net of taxes payable) divided by the number of public shares then outstanding, subject to the limitations described in present.

After the Redemption, about $49.3 million remains on deposit in our trust account.

If we are unable to complete our initial business combination no later than
September 26, 2022 (unless shareholders approve a further amendment to the amended and restated certificate of incorporation of the Company to extend the date by which the Company must effect a business combination), we will: (i) cease all activities, except for the purpose of liquidation, (ii) as soon as reasonably possible but not more than ten business days thereafter, redeem the public shares, at a price per share, payable in cash, equal to the total amount then on deposit in the trust account, including interest (which interest is net of tax payable and reduced to $100,000 interest to pay dissolution costs) divided by the number of public shares then outstanding, the redemption of which will completely extinguish the public shareholders’ rights as shareholders (including the right to receive further liquidation distributions , if any), subject to applicable law, and (iii) as promptly as reasonably practicable after such redemption, subject to the approval of our remaining shareholders and our Board of Directors, dissolve and liquidate, subject in each case of our obligations under Delaware law to provide for the claims of creditors and the requirements of other applicable laws.

Below are the final voting results for the proposed Charter amendment:



Charter Amendment


The Charter amendment was approved. The voting results of the ordinary shares of the Company were as follows:



    For           Against       Abstentions
  11,550,656       622,241          1,917




                                       1

Item 9.01. Financial statements and supporting documents.




(d) Exhibits.



Exhibit No.   Description

3.1             Amendment to Amended and Restated Certificate of Incorporation of
              Breeze Holdings Acquisition Corp., dated May 9, 2022

104           Cover Page Interactive Data File (embedded within the Inline XBRL
              document)




                                       2

© Edgar Online, source Previews

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Top Performing Articles for April 2022 https://mariosechi.net/top-performing-articles-for-april-2022/ Wed, 04 May 2022 13:51:43 +0000 https://mariosechi.net/top-performing-articles-for-april-2022/ Southlake had food in mind last month. From the opening of new restaurants to the treats residents grabbed at Art In The Square, Southlake loved everything the area had to offer. Dive into the month of April and see which stories hooked our readers. 1. Parkview Residences Offer Indoor and Outdoor Living If you are […]]]>

Southlake had food in mind last month. From the opening of new restaurants to the treats residents grabbed at Art In The Square, Southlake loved everything the area had to offer. Dive into the month of April and see which stories hooked our readers.

1. Parkview Residences Offer Indoor and Outdoor Living

If you are looking to live an unlimited indoor and outdoor Texan lifestyle, then Parkview residences are sure to catch your eye. Located in the heart of Southlake Town Square, The Parkview Residences is within walking distance of the Town Square’s many restaurants, shops and services and offers exclusive amenities such as a club lounge, fitness studio and a restaurant. roof terrace. There are currently three luxurious residences available, so check them out before they’re gone!

2. Sprinkles Cupcakes is opening an ATM in Southlake

Shoppers saw a new ATM arrive in Southlake last month – a cupcake ATM, more specifically. Founded in 2005, Sprinkles Cupcakes is a national dessert chain that sells a variety of red velvet and sprinkle cupcakes. While its closest Texas locations are in Dallas and Plano, Sprinkles recently established one of its signature cupcake vending machines in Southlake Town Square. You can check out the sweet ATM next to VANS at 1424 Civic Place, just behind Southlake City Hall.

3. Southlake Women’s Club hosts Art In The Square

More than 200 renowned and emerging artists had their moment in the spotlight last month at the Southlake Women’s Club’s 22nd Annual Art In The Square. Since 2000, Art In The Square has garnered national attention not only for its artistry, but also for being ranked among the top 10 art festivals in the country. The event featured a kids’ zone, rock climbing and bungee jumping, live musical performances and the People’s Choice Award, where attendees voted for their favorite artist.

4. Don’t call it a comeback

After being closed for nearly 10 years, Dallas hot spot Sfuzzi has returned to charm local diners with its delicious flavors and fine Italian cuisine. Among its premium cocktails and fan-favorite bellinis, Sfuzzi offers an assortment of delectable dishes like chicken parmesan, lasagna, baked sea bass, pork chop piccata and more. And between pizza, pasta and sweet desserts, diners will have more than a few reasons to visit Sfuzzi.

5. Malai Kitchen Named One of America’s Best Brunches

One of Southlake’s most beloved Thai franchises was recently named one of the best brunches in the country. Earlier this spring, “Thrillist” released a list of the 41 best brunches in America. Malai Kitchen was one of them, praised for its brunch entrees and all-day Sunday happy hour. With dishes like Thai Eggs Benedict, Chicken Congee and Banh Mi French Toast, Malai Kitchen combines Thai and Vietnamese cuisine into one tasty and satisfying result.

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Interior items that “brewed” a coffee processing business https://mariosechi.net/interior-items-that-brewed-a-coffee-processing-business/ Sat, 23 Apr 2022 11:00:00 +0000 https://mariosechi.net/interior-items-that-brewed-a-coffee-processing-business/ Details of the private company that signed on the dotted line a coffee processing agreement with the Ugandan government (GoU) have emerged, saying its owners are either from or based in the tax haven that is the United Arab Emirates. (WATER). Documents from the Uganda Registrar Services Board (URSB) indicate that the Uganda Vinci Coffee […]]]>

Details of the private company that signed on the dotted line a coffee processing agreement with the Ugandan government (GoU) have emerged, saying its owners are either from or based in the tax haven that is the United Arab Emirates. (WATER).

Documents from the Uganda Registrar Services Board (URSB) indicate that the Uganda Vinci Coffee Company Limited (UVCC) was incorporated on January 9, 2014 as a company limited by shares.
Saturday Monitor can exclusively reveal that the UVCC comprises one company and four individual shareholders, all of whom have their addresses registered in the United Arab Emirates.

Ms. Enrica Pinetti, the Italian woman who witnessed the coffee processing agreement between the GoU and the UVCC, is listed in the memorandum and bylaws as chairperson of the board.

Curiously, the Registrar of Companies gave UVCC the green light while all of its other board positions remained vacant.

At the time of registration, the registered capital of the company was $10 million (about 353 billion shillings) and divided into 1,000 ordinary shares of $10,000 (about 35 million shillings). Shareholders include a company known as Hawk Limited which holds 960 shares. It is registered at POBox 58562, Dubai, United Arab Emirates.

Elsewhere, individuals including Ahmed Ahmed Sultan Ismail and Hisham Ahmed Sultan Ismail, both of which have equal shares of 10 and are registered at POBox 118508, Dubai, United Arab Emirates.

Their colleagues Ibrahim Elias Salloum and Hadi Elias Salloum from POBox. 46527 Abu Dhabi, United Arab Emirates also hold an equal stake of 10. So little or, more accurately, nothing is known about the four individuals, it is because, as a source told Saturday Monitor, ” they are ghosts.” Documentation from the URSB seems to support this position.

A Ugandan lawyer—Moses Matovu—is the company secretary. He witnessed the UVCC papers that were deposited at the URSB. Efforts to speak to Mr. Matovu were unsuccessful.

Rules of Engagement
It is agreed by the owners that they will never sell any of the shares, but the number of promoters apart from those who may be employed will not exceed 50. The directors have the discretion to appoint alternate directors to act in their place .

As elsewhere in the management of the company, the affairs of the company will be managed by the board of directors and may at any time under the seal of the company appoint any company or person to be the company’s agent.
The articles also state that the board will appoint an executive director who will act to run the company as directed by the board.

The company was incorporated to fulfill various purposes, but primarily to buy, sell, import, export, supply and market all types of coffee and relevant by-products, all types of agricultural products.

The UVCC also aims to provide and organize technical training, education, assistance as well as advice on various types of agricultural farming to producers.

It will also establish and integrate a processing plant for roast, ground and instant coffee from green coffee beans.

Renowned lawyer James Nangwala said the company is a local company governed by Ugandan law, although subscribers appear to have addresses in the United Arab Emirates.
“(But) one may be interested in knowing its performance in dealing with the UCDA (Uganda Coffee Development Authority),” Mr Nangwala said.

The UCDA has however previously chosen to distance itself from the politics around the incorporation of the UVCC and deal with the GoU. The UCDA says it is primarily concerned with issues related to coffee quality.

Questions over the ownership of the UVCC arose after it emerged that Ms Pinetti had signed the processing agreement with the Ugandan government as a witness.

On the curious question of why Mrs Pinetti is the only registered director of the UVCC, Mr Nangwala is of the opinion that “a company [may be] registered, subscribers will appoint at a first deemed meeting directors who may be themselves.

The UVCC plant will be located on a 27-acre plot of land in the Kampala Industrial Park in Namanve, approximately 16 kilometers from Kampala.

It is along the existing Kampala-Jinja highway. The site is located between the Kyagulanyi coffee factory to the west, the steel and tube industries to the south with new developments to the east and the Bweyogerere industrial zone road to the north.

The Memorandum and Articles of Association were drafted by Kampala Associated Advocates in 2013. The document was filed on January 9, 2014. Ahmed Ahmed Sultan Ismail is listed in the document as responsible; Hisham Ahmed Sultan Ismail, Business Development Manager; Ibrahim Elias Salloum a general manager; and had Elias Salloum a chief accountant.

Confiscation
With regard to the forfeiture of shares, the articles of association provide, inter alia, that: “If a member fails to pay a call or installment of a call on the day designated for payment thereof, the board may at any time time thereafter during periods such that any part of such call or deposit remains unpaid serve notice on him requiring payment of the unpaid part of the call or deposit, together with such interest and expenses as may having run.”

The memorandum also states that “the board may also accept the surrender of any shares subject to forfeiture.” In all cases of forfeiture, “a forfeited share shall be deemed to be the property of the company and may be sold, reallocated or otherwise disposed of either to the person who was [[previously] its holder or assignee or to any other person…”

Increase in capital
The articles of association also offer clarification on the capital increase, stating: “The company may… direct that the new share or any of them be offered at par or at a premium of… at a discount or may take any other provision regarding the issue of new shares.

It adds: “The New Shares will be subject to all the provisions of these Articles relating to call payment, lien, transfer, transmission, forfeiture and the like and, except as otherwise provided in these Articles, will be issued in the form of ‘ordinary actions. “

All unused shares are at the disposal of the Board but which may designate a new beneficiary.

Regarding the company’s board of directors, the articles of association state that it “shall be composed of at least five and at most 10 directors”. He adds that “the first directors of the company are: the president (listed simply as Enrica), the vice-president, the secretary, [and two] member[s].”

The articles of association then specify that “the board sets the remuneration of the chairman of the board of directors. The chairman of the board of directors is also chairman of the general meeting of the company. Each director has “the power to appoint an alternate director to act in his place during his absence.”

Borrowing powers
On borrowing powers, the articles propose: “The board of directors may exercise all the powers of the company to borrow money and to mortgage or encumber its business, property and uncalled capital or part thereof. these and issue debentures and other securities, either pure or as collateral. guarantee for any debt, liability or obligation of the company or any third party”.

He is quick to add a caveat in bold typeface that states: “[The money in question] shall at no time, without the prior sanction of an ordinary resolution of the company, exceed a multiple of five of the sum of the nominal amount of the issued and paid-up share capital, the amount of any share premium account and the amount of the reserve account for the time being of the company…”

Dividends
On the question of dividends, the articles of association state: “The company in general meeting may, from time to time, declare dividends to be paid to the members according to their rights and interests in the profits, but no dividend shall be paid beyond beyond the amount recommended by the board… All dividends will be apportioned and paid pro rata to the amounts paid on the shares during any part or parts of the period in respect of which the dividend is paid… No dividend shall bear interest against the company.

Capitalization of profits
On the capitalization of profits, he says: “The company in general meeting may, on the recommendation of the board of directors… adopt a resolution to the effect that it is desirable to capitalize any part of the amounts for the moment registered in the credit of any of the company’s reserves or to the credit or profit and loss account of otherwise available for distribution and not required for the payment of fixed dividends on any preferred stock of the company…”

Account, audit process
With respect to accounting practices, the Articles of Association provide for three broad categorisations, including the keeping of accounts “of the sums of money received and expended by the Company and the matters in respect of which such receipts and expenditures occur”; and “all sales and purchases of goods by the company”; plus “the assets and liabilities of the company”.

The statutes also guarantee an audit process which will be “regulated in accordance with articles 167, 169 and 170 of the law”.

Liquidation
The UVCC can be liquidated upon “the sanction of an extraordinary resolution of the members”. At this stage, the assets of the company “are divided among the members of the company in kind or may be entrusted to trusts for the benefit of these members, and in the event of the liquidation of the company, they may be closed and the company dissolved. “.

Shares
With regard to the forfeiture of shares, the articles of association provide, inter alia, that: “If a member fails to pay a call or installment of a call on the day designated for payment thereof, the board may at any time time thereafter during periods such that any part of such call or deposit remains unpaid serve notice on him requiring payment of the unpaid part of the call or deposit, together with such interest and expenses as may having run.”

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AFD case study – Correct application of articles 4 and 7 of trademark law in opposition proceedings – Intellectual property https://mariosechi.net/afd-case-study-correct-application-of-articles-4-and-7-of-trademark-law-in-opposition-proceedings-intellectual-property/ Wed, 20 Apr 2022 06:53:55 +0000 https://mariosechi.net/afd-case-study-correct-application-of-articles-4-and-7-of-trademark-law-in-opposition-proceedings-intellectual-property/ China: AFD case study – Correct application of Articles 4 and 7 of the Trademark Law in opposition proceedings To print this article, all you need to do is be registered or log in to Mondaq.com. According to Chinese trademark law, the main legal grounds for right holders to file a trademark […]]]>


China: AFD case study – Correct application of Articles 4 and 7 of the Trademark Law in opposition proceedings

To print this article, all you need to do is be registered or log in to Mondaq.com.

According to Chinese trademark law, the main legal grounds for right holders to file a trademark opposition include Article 15 (agent-client relationship, other business relationship), Article 30 (prior registration), Article 31 (prior request) and Article 32 (prior rights). Although Article 4 (malicious application not intended to be used) and Article 7 (good faith principle) of the Trademark Law were not the main legal grounds for filing a trademark opposition, if the rightholders can prove (for example, from aspects of the opposing party’s commercial scale, the industry involved, the number and characteristics of their marks and the assignments of their marks) that the opposing party has the subjective maliciousness to copy, imitate, plagiarize the brands of others who have acquired a certain reputation and this with the aim of obtaining large illegal profits, the opposing party has hoarded a large number of brands well beyond the amount actually necessary for its normal business activities, then the correct application of the provisions of Articles 4 and 7 can play an important role in increasing the chances of success in opposition proceedings and has become one or til useful in oppositions. Through the following case, we will demonstrate the importance of correctly applying the provisions of Articles 4 and 7 of the Trademark Law in opposition proceedings.

A well-known British perfume manufacturer (hereinafter referred to as “client”) had very high visibility in the global perfume market. The client found that a trademark (hereinafter referred to as “opposing trademark”) whose registration had been previously approved violated his exclusive right to use a previously registered trademark, and therefore consulted our firm to defend his right.

After checking and comparing the two brands, we provided the customer with the following professional advice:

  1. according to the Chinese Classification of Similar Goods and Services, the named goods of the opposing brand and the customer’s registered brand (hereinafter referred to as the “quoted brand”) were the same or similar; According to China’s trademark examination and testing standards, the opposing trademark and the cited trademark can be regarded as similar, so that the opposing trademark constituted a similar trademark to the cited trademark on similar goods, which does not does not comply with Article 30 of the Trademark Law;

  2. The original opposing trademark applicant (i.e. the original opposing party in this case) was a natural person, but filed more than 600 trademark applications with the Trademark Office, which exceeded the actual amount necessary for normal business operations and were not intended for actual use; many of these trademark applications were for preventive registration of well-known foreign trademarks and names of famous people, so that the original opposite party had the subjective malice to copy and plagiarize the well-known trademarks of others; the original opposing party transferred a large number of trademarks to the current registrant (i.e., the current opposing party in this case), which showed its pattern of trademark hoarding to earn large amounts of illegal profits; therefore, the original opposing party and the current opposing party violated the provisions of Articles 4 and 7 of the Trademark Law.

The client accepted our professional advice and filed a timely trademark opposition with the Trademark Office as we suggested. In the end, the Trademark Office fully supported our opinions above and took the decision not to approve the registration of the opposing mark.

On behalf of the client, our attorneys witnessed all decision-making and witnessed all the proceedings of the above case.

Summary

In the practice of trademark opposition, the provisions of Article 4 and Article 7 are very useful and helpful in increasing the chances of success in opposition proceedings. In particular, when rightholders file a trademark opposition using Article 32 (Previous Rights) of the Trademark Law as the legal basis, if rightholders do not pay attention to collecting the corresponding evidence in their business operations, they will likely lose in the opposition proceedings. lack of evidence. In this case, it will be very helpful to right holders if they can correctly apply the provisions of Articles 4 and 7 of the Trademark Law.

We hope that the above analysis can help right owners achieve a favorable outcome in trademark opposition proceedings.

The article was originally posted on AFD China’s official WeChat account.

The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.

POPULAR ARTICLES ON: Intellectual Property from China

Patent Law in India

Anand & Anand

The Patents Act 1970, along with the Patent Rules 1972, came into force on April 20, 1972, replacing the Indian Patents and Designs Act 1911. The patent law was largely based on the recommendations of the report of the Ayyangar Committee headed by Judge N. Rajagopala Ayyangar. . One of the recommendations was to allow only process patents for inventions related to medicines, foodstuffs and chemicals.

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University of Houston: New Open Index of Scientific Articles Helps Researchers Connect https://mariosechi.net/university-of-houston-new-open-index-of-scientific-articles-helps-researchers-connect/ Tue, 05 Apr 2022 13:15:24 +0000 https://mariosechi.net/university-of-houston-new-open-index-of-scientific-articles-helps-researchers-connect/ A leading energy company has announced a new partnership with an innovation center in the heart of Houston. Aramco Americas, Aramco’s US subsidiary, joined as a founding partner of The Ion. Through this partnership, the two organizations will create educational programs, events, workforce development opportunities, energy transition leadership, and more. The partnership will run for […]]]>

A leading energy company has announced a new partnership with an innovation center in the heart of Houston.

Aramco Americas, Aramco’s US subsidiary, joined as a founding partner of The Ion. Through this partnership, the two organizations will create educational programs, events, workforce development opportunities, energy transition leadership, and more. The partnership will run for the next three years.

“The addition of Aramco as a founding partner of The Ion is another step forward in realizing our vision of The Ion as a globally connected hub of innovation that brings new possibilities to people. of Houston,” Rice University President David Leebron said in a press release. “We know that aspiring innovators and entrepreneurs in Houston will benefit from Aramco’s commitment, for which we are grateful.”

Aramco has appointed Jim Sledzik, Managing Director of Saudi Aramco Energy Ventures North America, to Ion’s Leadership Advisory Roundtable to lead the partnership and help shape programming and offer insight on strategic direction. Aramco will also participate in the Ion Prototyping Lab, which opened earlier this year, and the Ion Investor Studio.

“Aramco’s commitment to innovation is reflected in all of our business operations,” said Nabeel I. AlAfaleg, president and CEO of Aramco Americas, in the release. “Partnerships like The Ion accelerate innovation, champion new ideas and create a culture to address global energy challenges.”

Aramco joins other Ion founding partners: Baker Botts, Microsoft and Chevron Technology Ventures.

“I am thrilled to welcome Aramco as a founding partner to grow Houston’s technology and innovation ecosystem,” said Jan E. Odegard, executive director of The Ion, in the release. “Aramco’s involvement allows us to not only continue to expand our support for inclusive and sustainable economic growth, but also expand our reach globally, amplifying Houston as a high-growth technology ecosystem. for energy, health, manufacturing, space and transportation.”

The Ion is a 266,000 square foot building developed and managed by Rice Management Company and anchored in the 16-acre Innovation District in Midtown.

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Top 100 articles on vitamin D: bibliometric versus altmetric analysis https://mariosechi.net/top-100-articles-on-vitamin-d-bibliometric-versus-altmetric-analysis/ Mon, 28 Mar 2022 06:00:00 +0000 https://mariosechi.net/top-100-articles-on-vitamin-d-bibliometric-versus-altmetric-analysis/ This article was originally published here Bratisl Lek Listy. 2022;123(3):160-171. doi:10.4149/BLL_2022_027. ABSTRACT OBJECTIVE: To analyze the main characteristics of the 100 most cited articles (T100) in academia and the 100 most discussed articles on social networks about vitamin D from 1975 to 2021 and compare the bibliometric and altmetric analyses. METHODS: “Vitamin D” was searched […]]]>

This article was originally published here

Bratisl Lek Listy. 2022;123(3):160-171. doi:10.4149/BLL_2022_027.

ABSTRACT

OBJECTIVE: To analyze the main characteristics of the 100 most cited articles (T100) in academia and the 100 most discussed articles on social networks about vitamin D from 1975 to 2021 and compare the bibliometric and altmetric analyses.

METHODS: “Vitamin D” was searched from the Web of Science database and the Altmetric.com website, and T100 and altmetric citation lists were created, respectively. Articles from both lists were analyzed in terms of study type, subject, first author, year of publication, citation number, and altmetric attention score (AAS). The impact factor (IF) and quartile of the journal in which the articles were published were also examined.

RESULTS: The article “Vitamin D Deficiency” by Holick MF, published in the New England Journal of Medicine was the most cited article (n=8492), the original scientific article was the most frequent type of study in both lists. No correlation was found between AAS and citation number in the two lists (r = 0.176, p = 0.081; r = 0.157, p = 0.119, respectively). Journals in the T100 citation list had a statistically significantly higher IF than journals in the T100 altmetric list (p<0.001).

CONCLUSION: Vitamin D altmetric analysis is currently insufficient to replace traditional bibliometric analysis but may provide valuable information of societal interest. As social media grows in importance every day in our lives, a high altmetric score could affect future interests and direct studies (Tab. 6, Fig. 3, Ref. 21).

PMID:35343747 | DOI:10.4149/BLL_2022_027

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SCBA, JEW and PMLN submit responses in SC https://mariosechi.net/scba-jew-and-pmln-submit-responses-in-sc/ Fri, 25 Mar 2022 07:00:00 +0000 https://mariosechi.net/scba-jew-and-pmln-submit-responses-in-sc/ ISLAMABAD: The Supreme Court Bar Association (SCBA), JEW and PMLN presented their responses to the Supreme Court regarding their positions on Section 63A and Section 95. The SCBA said voting is an individual right of an MP instead of a collective right of a political party under Section 95. It said the right of MPs […]]]>

ISLAMABAD: The Supreme Court Bar Association (SCBA), JEW and PMLN presented their responses to the Supreme Court regarding their positions on Section 63A and Section 95.

The SCBA said voting is an individual right of an MP instead of a collective right of a political party under Section 95. It said the right of MPs to vote for the motion of censure against the prime minister was an individual capacity in his response during the presidential dismissal for the interpretation of Article 63A of the Pakistani Constitution.

“Each MP is independent in the use of his or her right to vote and there is no disqualification for voting against party policy in Section 63A.” “No Member shall be barred from voting under Section 63A and every vote cast under Section 95 shall be counted,” the SCBA said, adding that the public runs the system of government through its members. elected representatives. The JUI-F also submitted its response to the dismissal, declaring Section 63A “undemocratic”. “Banning voting against party policy would further weaken the already fragile democracy.”

JEW said the article in question obliges MPs – who were elected as independent candidates – to follow a political party if they join after winning. “The reference seems to imply that the Prime Minister, President and Chairman of NA have always been Sadiq and Amin (honest and trustworthy) and always will be.” In addition, the JUI-F specifies that “it is not necessary that the opinion on the reference be given before the ballot for the vote of no confidence because the case will end up before the supreme court if a file of disqualification is filed against a deputy. He said the SC notice before the vote would render the Election Commission of Pakistan forum ineffective. party elections for a while.”Selected officials cannot direct MPs to vote or not to vote under Rule 63A,” said JEW’s response.He said the Speaker of the Assembly national cannot have the power to overturn the votes of deputies, therefore the court should refrain from ending the supremacy of parliament.

The PMLN said in its response submitted to the SC that Section 63A and Section 95 are clear and that every legislator has the right to vote. The party backed JEW’s argument that every deputy’s vote will be counted and that filing the presidential citation is a premature and unnecessary decision. Moreover, the response documented by PMLN lawyer Makhdoom Ali Khan said that the Supreme Court “has the power to interpret the Constitution but not to amend it.”

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SoftBank-Backed Broker Avenue Launches Bitcoin Trading https://mariosechi.net/softbank-backed-broker-avenue-launches-bitcoin-trading/ Fri, 18 Mar 2022 07:00:00 +0000 https://mariosechi.net/softbank-backed-broker-avenue-launches-bitcoin-trading/ SoftBank-backed broker Avenue Securities on Wednesday launched native, fee-free bitcoin trading services through integration with B2B platform Apex Crypto to meet growing demand for BTC and cryptocurrency among its 500+ 000 Brazilian customers. “Cryptocurrency trading is now officially a reality with Avenue Digital Assets,” the company said Wednesday in an email to investors seen by […]]]>

SoftBank-backed broker Avenue Securities on Wednesday launched native, fee-free bitcoin trading services through integration with B2B platform Apex Crypto to meet growing demand for BTC and cryptocurrency among its 500+ 000 Brazilian customers.

“Cryptocurrency trading is now officially a reality with Avenue Digital Assets,” the company said Wednesday in an email to investors seen by bitcoin magazine. “All this with the same simplicity of our services that you already know, and integrated into your platform.

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Dyer News Features Top 10 Personal Finance Articles for February 2022 https://mariosechi.net/dyer-news-features-top-10-personal-finance-articles-for-february-2022/ Wed, 09 Mar 2022 17:25:52 +0000 https://mariosechi.net/dyer-news-features-top-10-personal-finance-articles-for-february-2022/ Dyer News, based in Huntington Beach, Calif., has announced the top 10 personal finance articles for February 2022. These include financial independence, lessons in early retirement (FIRE), resources and insights; articles on minimalism, such as financial minimalism and what to say to yourself at 18 about minimalism; and various personal finance tips, such as the […]]]>

Dyer News, based in Huntington Beach, Calif., has announced the top 10 personal finance articles for February 2022. These include financial independence, lessons in early retirement (FIRE), resources and insights; articles on minimalism, such as financial minimalism and what to say to yourself at 18 about minimalism; and various personal finance tips, such as the costs of getting a pet, delayed gratification vs. delayed happiness, teaching kids philosophies of money, and more.

The FIRE movement is a lifestyle movement that became popular among Millennials in the 2010s. It is gaining popularity in online communities through blogs, online discussion forums, podcasts, and more. Basically, FIRE is about maximizing the savings rate by looking for ways to increase income and reduce expenses, as well as making investments intended to increase wealth and/or income. The goal is to accumulate enough assets that provide passive income until that passive income can support all living expenses, allowing the individual to retire early. One of the articles is from Aussie Firebug and outlines 10 lessons learned from 10 years of financial independence. In another post, Kevin Keenan recommends the top 5 FIRE books to read. And in another article, Joe from Retire by 40 examines whether financial independence is really necessary for early retirement. Overall, the articles covered offer money management advice, which is essential for achieving financial independence.

The practice of financial minimalism involves buying or investing only in the things that add value to one’s life. Money should not be spent on things that are not necessary to survive. There are a number of things a person can do to practice financial minimalism.

In one of the most notable articles on minimalism, Joshua Becker of Becoming Minimalist lists 100 things he would say to himself at 18 about minimalism. And in another post on minimalism, Jewels at One Frugal Girl discusses 10 actionable tips on practicing financial minimalism.

Five of the top 10 articles offer personal finance advice. In an article, Kyle Burbank of [email protected] looks at the costs of adopting a companion dog. In another article that can be found in Money Flamingo, the author examines whether the principle of delayed gratification is perhaps not really a good idea because it delays happiness. In a third article, found on Frugalwoods, he shows how to teach kids about money and establish a family money philosophy. In the fourth article, John from Action Economics presents the 10 things he learned from his vending machine business. And in the fifth post, Everybody Loves Your Money’s Vicky Monroe shares the many ways frugality has benefited her.

Personal finance is all about good money management. This involves budgeting, insurance, banking, investing, real estate financing, tax and estate planning, and retirement planning. It’s about having long-term personal goals and gradually achieving them through the achievement of short-term financial goals. It’s about maximizing income, minimizing expenses, and being proactive with planned expenses, such as a child’s college education. There are actually only a few schools that teach personal finance, so online resources like Dyer News can provide a lot of help for people who want to learn. Smart personal finance is about developing strategies that include budgeting, paying off debt, using credit cards wisely, creating an emergency fund, saving for retirement, and more.

Founded in 2015, Dyers News focuses on topics that are vital to entrepreneurs/scammers and small business owners. It offers personal finance information, tips and reviews on the various apps, tools and services that will help entrepreneurs earn more, run their business better, save money and plan for retirement. Their goal is to help people achieve their long-term financial goals by optimizing all the small steps that ultimately contribute to achieving a long-term financial goal.

Those interested in the latest personal finance news can check out the Dyer News website or contact them by email.

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For more information about Dyer News, contact the company here:

News from the dyer
Kyle Burbank
[email protected]
Huntington Beach, CA 92646

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Could the California State Tax Workaround (AB 150) help you? : 2021 : Articles : Resources : CLA (CliftonLarsonAllen) https://mariosechi.net/could-the-california-state-tax-workaround-ab-150-help-you-2021-articles-resources-cla-cliftonlarsonallen/ Tue, 08 Mar 2022 00:56:15 +0000 https://mariosechi.net/could-the-california-state-tax-workaround-ab-150-help-you-2021-articles-resources-cla-cliftonlarsonallen/ key ideas AB 150 was adopted on July 16, 2021, allowing qualified intermediate entities to make this election, which must be made annually on a timely filed statement. Each member of the qualifying entity must elect separately. New tax legislation passed in February 2022 clarified PTE eligibility and more. Update: This article was originally published […]]]>

key ideas

  • AB 150 was adopted on July 16, 2021, allowing qualified intermediate entities to make this election, which must be made annually on a timely filed statement.
  • Each member of the qualifying entity must elect separately.
  • New tax legislation passed in February 2022 clarified PTE eligibility and more.

At a Glance: The Latest Updates to the State’s Tax Workaround

With the adoption of SB 113, the following changes come into effect in 2021:

  • Qualified PTE now includes PTEs with partnership owners
  • Owners of federal entities skipped from PTEs are now eligible taxpayers and can participate in the PTE election and claim a PTE credit
  • Income taxed under the PTE option now includes guaranteed payments made to owners
  • PTE credit can now be used to offset interim alternative minimum tax

Additionally, beginning in 2022, the PTE credit can be used against California personal income tax after the credit for taxes paid to other states.

The Tax Cuts and Jobs Act (TCJA) passed in late 2017 limited the amount of state taxes individuals could evade as itemized deductions. Since then, many states have enacted a workaround to the $10,000 state and local income tax (SALT) deduction cap by allowing certain flow-through entities (FTEs) to be taxed at the state and local income tax (SALT) level. entity for state taxes. This allows PTEs, such as S corporations and partnerships, to deduct their federal tax payments as business expenses, essentially bypassing the owner-level SALT deduction limit. This is especially beneficial for PTE owners who are limited by the $10,000 limit or who take the standard deduction on their individual return.

On July 16, 2021, California Governor Gavin Newsom signed Assembly Bill 150 into law, authorizing this workaround for S corporations and partnerships for tax years beginning on or after January 1, 2021. On February 9, 2022, the Governor approved Senate Bill 113, which made favorable changes to tax avoidance legislation (generally effective for 2021).

PTEs can elect to pay 9.3% income tax as long as they are not part of a combined filing group and are not listed on a stock exchange. With the passage of SB 113, PTEs with a partnership or disregarded federal entity owners are now eligible owners. Owners of entities that pay personal income tax can claim a non-refundable credit equal to the tax the entity pays. The workaround will be in effect for tax years beginning before January 1, 2026 to match the timing of the federal deduction limit law.

Election and appropriations

The election is irrevocable and must be made each year on the original, timely filed return in the form and manner prescribed by the Franchise Tax Commission. Each owner within a qualifying PTE may consent to having their share of income (including guaranteed payments) subject to PTE tax. If one owner does not consent, this does not prevent other owners from making the annual election to pay the tax. The tax paid will be calculated on the basis of the distributive part of the passed on income of the elective owner.

In the event that the PTE credit allowed exceeds the net tax reported on the owner’s return, the excess will be carried forward to reduce tax in the next tax year and one of the following four years (for a total of five years). Previous legislation limited the credit to ordinary tax. However, SB 113 allows the credit to also reduce interim alternative minimum tax.

Per SB 113, the PTE credit is now set in the ordering process to fall after the credit for taxes paid to other states beginning with the 2022 tax year. This will likely be an issue for the year tax 2021, because the order would be to use the PTE credit before to use the credit for taxes paid to other states. Although the PTE credit is allowed to be carried forward, the credit for taxes paid to other states is not.

Estimated tax payments

For tax years beginning on or after January 1, 2021 and before January 1, 2022, PTE tax is due on or before the original due date of the return. For tax years beginning on or after January 1, 2022 and before January 1, 2026, the PTE tax is due in the following brackets:

  • The first installment is due by June 15 of the annual election tax year, which must be the greater of 50% of the optional tax paid in the previous tax year or $1,000 .
  • The second installment is due no later than the due date of the original declaration for the qualified entity, without regard to any extension (March 15 for a civil entity).

PTEs that have already made tax distributions to owners for estimated Q1 and Q2 tax payments will likely go out of pocket twice to pay tax, as the estimated tax paid at the individual level is not not automatically applied to the PTE tax that is due.

How can we help you

Determining whether or not to make this choice can be complicated, depending on where your entity does business and the location of the owners. Our state and local tax professionals can help answer your questions about how the calculation works and whether or not this choice might be beneficial for you. We are here to know you and help you.

Contact us

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