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As pointed out in the Peru Law & Practice chapter in the 2021 edition of this guide, the number of M&A transactions in Peru for 2021 has increased by approximately 15% and the total aggregate value by close to 200%.
This is mainly due to (i) light at the end of the tunnel regarding the status of the global pandemic, and (ii) the political instability caused by the 2021 presidential elections winding down.
Additionally, it is expected that M&A transactions will increase throughout the year, particularly in sectors with low sensitivity to political instability and the pandemic, such as agriculture, retail and technology.
As stated in 1.1 M&A Market, M&A transactions have steadily increased throughout 2021. Those transactions that have been executed have focused on finance, agriculture, telecommunications and retail.
The Peruvian M&A market, as it has done for the last few years, continues to become more sophisticated, which is definitely attracting the attention of foreign investors.
Venture capital is continuously growing as expected and, as such, M&A activity relating to it is imminent, especially in the fintech sector in Peru.
In terms of transactions, most of the deals in the past year have been in the finance, retail, agriculture and telecommunications sectors. Almost all of these have been executed through private sales. Furthermore, the transactions that have occurred in recent quarters (ie, during the pandemic) have been characterised by processes involving local competitors and in industries well known to both buyer and seller.
Several industries have been affected by the COVID-19 pandemic, including tourism, leisure and co-working, as well as the aeronautical, gastronomic and automotive sectors.
A great deal of the M&A transactions in Peru are carried out by private sale and purchase agreements, by a private tender process or through public offerings. Each type of acquisition has its own particular characteristics.
In a private sale, negotiations are generally more straightforward since there is no competition for the deal. In this process, a standard term sheet is executed, a due diligence process is carried out, and then a purchase agreement (which is generally drafted by the buyer) is negotiated and executed.
In a tender process, an investment bank is typically involved and takes care of the details. These types of negotiations are usually more sophisticated and more difficult to negotiate. Through this process, different investors are invited to participate. Every single actor is given the tender regulations, and each submits a bid, which should include amendments to the transaction documents.
In tender offers involving a listed company, the transaction will have to go through a regulated proceeding supervised by the Securities Regulator (Superintendencia del Mercado de Valores). This type of transactions is normally executed once a buyer acquires a significant participation in the target, as further discussed in 4.1 Principal Stakebuilding Strategies.
The most relevant new regulatory player in the M&A market is the National Institute for the Defence of Competition and the Protection of Intellectual Property (Indecopi), which is in charge of correctly executing the provisions of the Economic Concentration Control Law, as detailed in 3.1 Significant Court Decisions or Legal Developments.
Additionally, the Securities Regulator is an active participant in transactions that involve listed target entities. The Securities Regulator is in charge of regulating the Peruvian capital market. Its main objectives are to ensure the protection of investors, the efficiency and transparency of the markets under its supervision and correct pricing.
Another important regulator is the Superintendence of Banking, Insurance and Pension Funds (SBS). Its main objective is to protect the interests of the public by assuring the stability, solvency and transparency of entities under its supervision. As such, it is in charge of regulating and supervising financial institutions, insurance entities and pension funds, among others. The SBS participates in transactions since the transfer of 10% or more of a financial institution or insurance entity to a sole entity requires its prior authorisation.
Finally, there may be other sector-specific regulators depending on the industry to which the parties belong, such as the mining, fishing, energy, telecommunications and aeronautical sectors.
The general rule in Peruvian regulation dictates that foreign investment does not require prior authorisation from the government. Nonetheless, there are some limitations regarding certain economic sectors such as:
Nevertheless, Peru is considered as a friendly country for foreign investment. That can be concluded from the over USD25 billion injected into the country through foreign investment.
Please refer to 3.1 Significant Court Decisions or Legal Developments for discussion of Peruvian antitrust regulation.
Labour due diligence is very important within M&A transactions in Peru since Peruvian labour regulation tends to be more pro employee than, for example, its US equivalent. Below are the most relevant regulations that acquirers must be concerned with when considering a Peruvian transaction.
Continuity Principle
One of the most important labour principles, is the continuity principle. This principle states that employees are transferred with the same labour conditions before the corporate acquisition or merger was agreed. There are two ways to comply with this principle. The first option is to execute an agreement between the merging company, the merged company and the employee. Such an agreement shall be filed before the labour authority. Finally, if the employee does not want to be transferred, the merging company is allowed to dismiss them. The second option is that the merging company hires the employee under a new labour agreement. Nonetheless, in this case, the merged company and the employee must terminate the existing labour agreement and the employee shall receive all the corresponding labour benefits of that termination.
Labour Agreements
Peruvian regulation states that different types of agreement can be used in different types of labour scenario. As such, it is important to correctly review the activities executed by the workers and the type of agreement that defines their labour relationship. That said, Peruvian regulation does not state mandatory minimum clauses for a labour agreement, the parties can regulate their rights and obligations and include benefits other than those established by law.
Overtime and Assistance Control
Overtime has to be duly compensated according to Peruvian law. Additionally, there has to be an assistance control in order to determine if overtime is needed.
Compensation Packages
It is important to ensure that compensation packages include all the corresponding benefits established by law.
Health and Safety Regulations
Health and safety regulations oblige entities to comply with certain conditions that must be implemented in the workplace. Hefty fines can be applied if these conditions are not met.
Dismissed Employees
Peruvian regulation states that employees can only be dismissed by fair reasons that are legally established.
Foreigners (either individuals or companies) cannot acquire or possess any interest in mines, lands, forests, water, fuels, or energy sources, directly or indirectly, within 50 kilometres of the Peruvian border. If the latter provisions are breached, the foreign individual or company may lose any right or interest therein.
As such, foreigners cannot acquire (even through a Peruvian subsidiary) entities or assets that are located within 50 kilometres from the Peruvian borders.
The Peruvian government can make exceptions when it considers that the transaction is of national interest. In the latter scenario the foreign party will have to file an exception request which will be evaluated by the corresponding authorities.
In general terms, regulations have been very consistent over the last three years. However, Latin America has experienced an increasing trend towards antitrust regulation in the last decade. On 7 January 2021, Law 31112 (Merger Control Law) was published and, on 4 March 2021, its accompanying Merger Control Regulations were published, establishing the prior control of business concentration operations.
The purpose of the Merger Control Law and its Regulations is to establish a prior control regime for business concentration operations in order to promote effective competition and economic efficiency in the market, for the welfare of consumers.
Business Concentration Operations
In accordance with the Merger Control Law, prior control will be applicable to those acts of economic concentration that produce effects in all or part of the national territory. This includes those acts that are carried out abroad and directly or indirectly link economic agents that carry out economic activities in the country.
Thus, acts or operations that imply a transfer or change of control of a company or part of it will be considered as economic concentration operations. These operations may occur as a consequence of:
Thresholds to Which a Business Concentration Operation Must Be Subject
For a business concentration operation to be subject to the prior control procedure, the following thresholds must be met concurrently:
Notwithstanding the foregoing, the National Institute for the Defence of Competition and the Protection of Intellectual Property (Indecopi) – as long as this is justified and is in accordance with the provisions of the Merger Control Law – may propose updates tot these thresholds.
Regarding the aforementioned thresholds, the Merger Control Regulation has specified that their calculation will be made taking into consideration one of the following parameters: (i) the value of sales or gross income generated in Peru, or (ii) the book value of assets located in Peru. In addition to the above, the Regulations have established the rules for the calculation of the referred values.
Process of Approval
If the conditions described above are met, the economic agents involved in the operation must file an application for authorisation before INDECOPI and follow the procedures stated in the Merger Control Law and the Regulations.
Ex Officio Action by Indecopi and Voluntary Notification
The Technical Secretariat of Indecopi (the Technical Secretariat) may act ex officio when there are reasonable indications that allow it to consider that a concentration operation could generate a dominant position or affect effective competition in the relevant market.
For their part, the companies involved in a business concentration operation that do not reach the thresholds established by the Merger Control Law, may voluntarily notify that concentration.
Applicable Sanctions
The Merger Control Law divides offences into the categories of minor, serious and very serious, specifying that the scale of fines provided for in the Law for the Repression of Anticompetitive Conduct, approved by Legislative Decree 1034, will be applicable.
Likewise, the Merger Control Law contemplates the possibility of Indecopi ordering corrective measures to restore the proper development of the market, among which are the dissolution of the business concentration or the sale of all the shares or assets acquired.
Entry into Force
The Merger Control Law entered into force on 14 June 2021.
There have not been any significant changes to takeover law in the past 12 months and it is not under review in a way that could result in significant changes in the coming 12 months.
It is customary for a bidder to build a stake in the target prior to launching an offer
Additional to the approval of Indecopi (if applicable), a transaction that involves a public target must be authorised by the Securities Regulator when:
Having said that, it is possible to build a stake before acquiring an amount that will lead to the bidder having significant participation when the acquisition:
The most common options to build a stake before launching an offer are indirect acquisitions and executing them through one act
When M&A transactions are executed within the scope of a private transaction, they do not have to comply with shareholding disclosure or filing. Furthermore, they do not need to be filed before the Securities Regulator.
If the transaction involves a listed company, there are several filing obligations and thresholds that must be complied with. As such, regarding filing obligations, the entity that launches the tender offer must:
Such notification must include the prospectus, which describes the offer and all relevant information, in order to execute the possible transaction. The prospectus shall include, among other information, the following.
Finally, the target entity will have to inform the Securities Regulator of any transfer of its shares made by any person who holds (directly or indirectly) 10% or more of the share capital, or of any person who buys or sells 10% or more of the share capital of the listed target entity.
Shareholders may include different reporting thresholds in their shareholders' agreements, nonetheless, incorporating the latter in the company's by-laws is not common.
Dealings in derivatives are allowed under Peruvian regulations.
The corresponding issuers must file their derivatives before the Securities Regulator as long as all the amounts of the derivatives equal, or are greater than, 5% of its total debt or 3% of its operational income in the previous three months. In the latter scenario, the issuer must submit the details of each derivative transaction within the first ten days of each month.
Shareholders have to make known the purpose of their acquisition and their intention regarding control of the listed entity. Such information must be included in the prospectus, which according to Peruvian regulation must be available to interested parties. Specifically, the prospectus shall include the purpose of the acquisition and future plans, such as:
Non-listed companies are not required to disclose a deal to the public. Nonetheless, once the transaction is executed, they must inform the Peruvian Tax Authority about the shareholder change.
Additionally, companies that are listed are obliged to report relevant matters (hechos de importancia) to the Securities Regulator as soon as the relevant matter occurs or when the entity becomes aware of the circumstances.
It is understood that listed entities become aware of a certain situation when:
Relevant matters are defined as every act, decision, negotiation, agreement or piece of information related to a listed entity, its securities or its business operations, that can significantly influence the decision of an investor to buy, sell or keep securities or could influence the price of the securities issued. As such, the plans of an entity to acquire a majority or controlling stake of another entity and the initiation of a due diligence process are examples of relevant matters that must be reported to the Securities Regulator
Companies must comply with legal requirements regarding the timing of disclosure.
We have seen a lot of due diligence processes during the current COVID-19 pandemic; however, due diligence processes have not been particularly impacted by the COVID-19 pandemic. Peruvian legal due diligence processes are very similar to the standard international legal due diligence processes.
As usual, the due diligence process requires searching and collecting relevant information that will be used to determine the level of legal contingencies in a potential transaction.
Due diligence focuses on a few key aspects in M&A, as set out below.
Whether all corporate documentation is duly updated, and whether there are any limitations to share transfers/changes of control should be determined. Additionally, the status of the corporate information is a general indicator of how well organised the target is.
Even though this aspect of due diligence generally depends on the type of company and industry, it is very important to review labour matters since they are often a factor in Peruvian transactions. In labour due diligence, labour information – such us the list of employees and their benefits, terminated employee plans, labour claims and employment contract regimes – are reviewed in order to assure the target has been complying with the applicable law. Additionally, collective bargaining agreements entered into between unions and targets are also reviewed. Nonetheless, unions are not very common in Peru.
The aforementioned review is important since Peruvian labour regulation is very protective of the employee and, as such, can considerably affect the new owner if the target has not complied with all requirements.
This is normally the most important matter reviewed in Peruvian due diligence since it is probably the most contingent aspect under Peruvian regulation. Normally, all tax returns are reviewed in order to assure that the entity is complying with its tax obligations. Furthermore, any tax disputes, claims, and past or present audits are also reviewed since the tax contingencies statute of limitations is four years if tax returns are presented and six years if the target did not file its tax returns.
International bidders must be very careful of where they allocate their investments, especially since Foreign Corrupt Practices Act (FCPA) regulation is very strict. As such, it is important to carry out a criminal-and-judicial-processes search in the Peruvian courts to confirm whether there is any kind of investigation that could hinder the possibility of investments (eg, a money laundering investigation).
Regulatory Matters
Depending on the industry sector of the target, all licences, authorisations and/or concessions are reviewed to ensure that the target is legally allowed to execute its activities.
Real Estate
If the target owns real estate, it is important to ensure that all acquisition documents relating to that property were correctly executed. This way the bidder will ensure that the target is the owner of the real estate.
It is important to review all administrative, judicial and arbitration procedures to calculate their possible contingencies. Furthermore, litigation due diligence also reviews possible claims, lawsuits or arbitrations regarding a claim against the company.
Exclusivity clauses are normally requested by buyers in order to protect the transaction. This will prevent other possible buyers from negotiating deals for a specific timeframe. Additionally, it is common that sellers request to add a "drop-dead" date in order to be able to terminate any negotiation after a specific date.
Standstills are not very common in Peru. If utilised, they are requested by sellers in order to prevent the buyer from bypassing the negotiations and proceeding to acquire on the open market or through offers made directly to target shareholders.
Definitive agreements are not used in Peru for tender offers. The terms and conditions that would normally be included in a definitive agreement are included in the corresponding transaction prospectus.
Transactions timings and processes vary substantially from case to case depending on the specifics of each transaction. To make a broad generalisation regarding timing, Peruvian transactions usually take between three to nine months as of the moment the legal team is involved. Bear in mind that it is common in Peru for purchasers and target companies to have already spent relevant time discussing target value and financial structuring before involving legal counsel.
The economic instability created by the COVID-19 lockdowns did create several practical delays to the deal-closing process, nonetheless, such hurdles were overcome once the lockdowns were lifted.
Offer thresholds will depend on whether the tender offer is launched before or after acquiring a significant number of shares in the target company. An offer threshold will apply if the bidder acquires shares in the target entity before issuing the tender offer. The threshold is calculated as (X/Y) x (1-Z), where:
It is important to note that offer thresholds will not apply if the offer is issued before acquiring shares in the target entity.
Cash consideration is more commonly used than shares in Peru; unlike in international markets, share considerations are quite uncommon in Peru. Some transactions in the country have used both, although these are exceptions.
Some common tools used to bridge value gaps between the parties in a deal environment or industry with high valuation uncertainty include structures where the purchaser bases company valuation on performance and those performance targets are placed before the seller's executives. Another common way to bridge the gaps where there is valuation uncertainty is to redefine share par value and, if this is triggered, the purchaser has the right to obtain more shares than initially bought; this is particularly useful when acquiring only a percentage of a company and when the seller remains as shareholder. Some other mechanisms include escrow and guarantee structures.
In private transactions, offer conditions are allowed and are not restricted. These offers normally include the following.
Usually, offers are targeted at acquiring shares that represent at least 66% of the share structure. The latter because with 66% of the shares, the buyer will have complete control of the target entity.
Regarding the level of conditionality in M&A transactions in Peru, mandatory and suspensory regulatory conditions are very common in negotiations. Offers are generally conditioned on the bidder being able to obtain financing (generally through capital calls). It is also common to have other conditions such as third-party consents and shareholder approvals if they are applicable, nonetheless, the latter do not tend to cause any problem in transactions (at least not in the final stages of the transaction).
Regarding common deal security measures in the international market, typical Peruvian practice dictates that some are routinely used while others are not.
Force-the-vote provisions are not used in Peru since it is the shareholders that have the final decision and not the board of directors.
Additionally, there have not been new specific contractual considerations or tools for managing "pandemic risk" in the interim period, nevertheless, there is a greater tendency to be conservative in assessing targets, especially in pandemic-sensitive industries.
If a bidder does not seek to obtain 100% ownership of a target, they normally tend to negotiate additional governance rights, which are almost always regulated in a shareholder agreement executed by and between the bidder and the remaining shareholders. The type of additional rights to be negotiated will mostly depend on the share stake the bidder aims to hold, but the most commonly negotiated rights are the following.
These types of rights are more common when the bidder buys less than 66% of the shares of the entity, since the provisions of the Peruvian Corporate Law state that a majority shareholder that holds at least 66% of the shares of an entity has control over most of the decisions of that company.
If the relevant entity's by-laws allow it, shareholders may vote by proxy in Peru.
Even though squeeze-out mechanisms and short form mergers are fairly common in international markets, there is no similar mechanism in Peru that would allow the buying-out of shareholders who have not sold their stocks following a successful tender offer. The only way to buy out the shareholders would be if they agree to sell, or if they had agreed to a call option with the bidder.
This type of negotiation is more common when the bidder buys less than 66% of the shares of the entity, since the provisions of the Peruvian Corporate Law state that a majority shareholder that holds at least 66% of the shares of an entity, has control over most decisions of that entity.
It is very uncommon to obtain irrevocable commitments to tender or vote from the principal shareholders of a target entity.
From a target perspective, and as stated in Peruvian regulation, companies that are listed are obliged to report relevant matters (hechos de importancia) to the Securities Regulator as soon as they occur and never later than when the entity becomes aware of the relevant circumstances. Listed entities are understood to have knowledge of the situation when:
Plans for an entity acquiring a majority or controlling stake in another entity and the initiation of a due diligence process are considered relevant matters that must be reported to the Securities Regulator.
On the other hand, once bidders officially file the tender offer before the Securities Regulator, they shall make available, to any interested party, free copies of the prospectus. Furthermore, bidders shall be obliged to publish in the Peruvian official gazette and another newspaper with widespread circulation a notice containing the following information:
For an issuance of shares, an entity must disclose the type of shares that will be issued, the number of shares being issued and the value per share.
Disclosure documents submitted by the bidders must contain audited financial statements.
As stated in 7.1 Making a Bid Public, only relevant matters need to be disclosed before the Securities Regulator. As such, the execution of the deal shall be disclosed but not the entirety of the documents' terms.
The members of the board have a limited role in M&A transactions. They have duty to act as a supporting cast in order to correctly advise the shareholders on their decision. Additionally, they must act neutrally, not taking sides with any particular bidder or party.
Directors generally have a minor role in M&A transactions. As such, special or ad hoc committees are not common.
What is commonly known as the business judgement rule in the USA is not recognised in Peruvian regulations. As such, courts do not defer to the judgement of the board of directors in takeover situations.
The board of directors generally does not participate in a significant way during transactions. Shareholders are normally the ones that take the final decision in transactions.
Nonetheless, if the target company is relatively sophisticated, it is very common that they hire investment bankers for M&A transaction advice.
Conflicts of interest of directors, managers, shareholders and/or advisors have not been the subject of judicial or other scrutiny in Peru.
Hostile takeover offers are permitted in Peru but are very uncommon. Furthermore, buyers do not typically engage in hostile takeover offers since actually controlling the target company can sometimes be much more complicated than owning more than a certain percentage of the shares of the entity. Even though an entity can hold more than 66% of the shares of a target and, as such, control decisions within the company, the rest of shareholders can try to boycott daily operations and affect the company's results.
Directors have a much more limited role in business combinations in Peru than in other countries of the region. As such, defensive measures per se are not commonly used in Peru. Shareholders are much more empowered and can generally establish the corresponding defence mechanism.
Defensive measures are not usual in M&A transactions in Peru. Mechanisms such as poison pills are not standard in our market.
The current pandemic has not changed the prevalence of various defensive measures.
Defensive measures are not common in Peru. Additionally, shareholders generally have the last word and the board has a lesser role.
The by-laws of an entity can add clauses that allow directors to "just say no". Nonetheless, generally directors are not empowered to "just say no" and even though they can recommend whether the transaction should be executed, shareholders usually have the ultimate option to execute as they wish.
Peruvian common practice dictates that almost all M&A transaction documents are submitted to arbitral jurisdiction rather than the judiciary. This decision is mostly taken since it takes less time to resolve a dispute though arbitration than through submitting it to the courts, which can take up to seven years to decide on a dispute, depending on the matter.
Litigation in connection with M&A transactions is not very common in Peru. Almost all litigation connected with M&A transactions is centred around the failure or breach of representations, and warranties and covenants established in the transaction documents.
Even though litigation is not very common in Peru, it is usually brought after the transaction has closed. They are generally centred around the failure or breach of representations, and warranties and covenants established in the transaction documents.
Broken deal disputes are very uncommon in the Peruvian market and there has not been a visible increase in them in 2021.
Even though shareholder activism may be usual in other jurisdictions it is not very common in Peru. It has happened in very few cases in relevant transactions in the last five years.
Since shareholder activism is very uncommon in Peru, shareholder activists generally do not encourage companies to enter into M&A transactions, spin-offs or major divestitures and this has not changed due to the pandemic.
Activists will generally not interfere with the completion of the announced transaction. What happens is that they try to seek compensation if they believe that their rights as minority shareholders have been breached.
Peru has seen very few situations where activists have interfered with the completion of an announced transaction, the last important instance of this was in 2015.
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Monday 3/28: Ray Wylie Hubbard – Co-Starring Too
Steve Earle, James McMurtry, Hayes Carll, Ringo Starr…. Ray hangs with the best! There also probably some new discoveries for you here, too, for some serious rockers and Ray's classic wit and wisdom. This is his 2nd in a series of collaborations.

subset: commoncrawl


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The Manager
Once, Mr. Lion was looking for a manager to look after his business. Many animals applied for the post and were interviewed. Finally, came the turn of monkey.
When the monkey was questioned that why he should be appointed as the manager, he replied, "Sir, you are looking for a dynamic manager who can handle a variety of jobs."
At this, the lion asked the monkey to prove his capability.
The monkey said, "Sir, in the past year, I have changed 10 jobs. Don't you think, I am capable of doing various jobs."
Lion laughed at the witty reply and appointed him as the manager.


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'Harbinger of hope': Porterville rededicates helicopter at Vietnam War memorial
American Legion Post 20 Cmdr. Don Dowling knew most of the 40 men personally.
One was engaged to his sister. One he went to school with starting in third grade. Another he was with the night before the man was shot dead.
These 40 men, whose names are inscribed on a memorial in Veterans Park in Porterville, died during the Vietnam War. The city lost more men per capita than any other U.S. city during the war.
Dowling, who also served in the war, spoke of their legacy Saturday, during a rededication of the UH-1 "Huey" helicopter that's mounted above the granite panel.
"This stone right here is so important to the families and to those of us who did come back to remember these great men and all the things they did for us," he said.
About 70 people were in attendance Saturday at the park to honor those immortalized by the memorial. The crowd included city officials, veterans and their families, the Porterville High School Studio Band and the Porterville Veterans Homecoming Queen and several members of her court.
'Harbinger of hope'
The helicopter, originally dedicated in 1989, was in need of restoration. City officials turned to Naval Air Station Lemoore for help. Volunteers from the Navy base spent about a week refurbishing the aircraft.
"It is with the patriotic backdrop and the profound significance that the Vietnam War had on the Porterville community that the city is honored and thankful to personnel from Lemoore Naval Air Station for their valuable assistance," Porterville Mayor Martha Flores said.
In her invocation, Chaplain Betty Johnson thanked God for allowing the community to display the helicopter as a symbolic representation of those who "sacrificed their lives in the performance of their duties."
"May it be a harbinger of hope and a reminder of the greatness of our nation," she prayed.
Toward the end of the ceremony, attendees stood for the National Anthem while an American flag, held aloft by a firetruck's ladder, was slowly moved away to reveal the fresh face of the helicopter behind it.
Restoration Round Two
This is the second Vietnam-era aircraft in Porterville to be restored by the naval air station this fall.
In September, the city rededicated the A4 Skyhawk Navy jet at Porterville Municipal Airport after restoring it to its original glory.
The jet was dedicated to retired Cmdr. Everett Alvarez, who flew the same type of jet during the Vietnam War. Alvarez's plane was shot down on Aug. 5, 1964, following the Gulf of Tonkin incident. He spent 3,113 days — nearly nine years — as a prison of war.
"Everything is identical," Alvarez said of the fighter jet mounted in front of the airport. "I look at it as a tribute to the men who flew these aircraft."
Patriotic Porterville
The memorials and aircraft fit into Porterville's patriotic spirit.
The city has 400 military banners displayed around town and thousands of American flags. In its 74th year, an annual pageant is held for high school seniors to crown the Porterville Veterans Homecoming Queen and attendants, who attend and support veteran-related events for a year.
"It's a great way to give back to the community and to foster patriotism in these girls," pageant director Emmylou Dowling said.
The queen and her attendants will also join the Porterville community at the 101st Veterans Day Parade at 10 a.m. Monday on Main Street downtown.
Reach reporter Kyra Haas by email at firstname.lastname@example.com or find her on Twitter @kc_haas.
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Write a 2 – 3 page response to the following questions:
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text: Hello Friends Just a short blog post to update you on what's happening in the studio. I have been taking a creative break over the last several months which I would highly recommend! Lately I have been feeling like getting into the studio again. I have some of my encaustic work on display in the Upper Level Pottery and Art Gallery. Heather has created a beautiful artisan space upstairs in the old Craigs building - for those of us who grew up in Vermilion, it is fascinating t


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We understand the impact of trauma shaping women's experiences.
Where possible we encourage you to prioritise health and wellbeing for healing. Liberty has developed an engaging series to support healing, wellness and restorative self care. Liberty connects with local community members to offer a series of fun wellbeing programs throughout the year. Thanks to local supporters the programs are available free or low-cost for women who access our service.
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← Return to Crohn's Disease - does cannabis help?Discussion
Comment receiving replies
Replies to "I don't belief Crohn's is something that can be cured. It is a chronic and progressive..."
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Welcome to EECE and the Latest News
Temporary Virtual Services
The physical office for the Electrical and Computer Engineering Department is closed until further notice and we will be delivering services via phone or online. If you are a current student and have questions regarding your class, please email your professor directly.
Welcome to your door to the future!
Welcome to your door to the future! A degree in either Computer Engineering Program or Electrical/Electronic Engineering Program will prepare you for many great jobs including ones that haven't yet been invented. Our highly qualified faculty and small class size will provide you with an excellent opportunity to get an education that will prepare you for the rest of your professional life. Programs in our department are known for the hands-on experience that students gain while developing a critical understanding of electrical and computer engineering. Our students begin coursework in computer engineering and electrical/electronic engineering in their first year and have a number of technical electives from which to select before they graduate. As a result, our students are prepared for professional careers in high demand areas, including embedded systems and Internet of Things devices that incorporate microprocessors and field-programmable gate arrays; power systems including alternative energy systems, robotics and control systems, digital and optical communications system design; digital signal and image processing; software engineering; biomedical instrumentation; and analog and mixed-signal design.
EECE Faculty and Chair Awards
Congratulations to our AY 2020-2021 awardees:
Che Morrow
Yoana Guzman-Hernandez
Colin Frisch
Sunny Vang
EECE Outstanding Student Leader Awardee: Robert Goldansky
Robert was vice president and president of the CSU, Chico IEEE Student Branch. Membership in the IEEE grew substantially under his leadership. He was a member on the CSU, Chico IEEE Micromouse Team, which came in first place at the UCLA Micromouse Competition in May 2019. Robert also served as the student representative from the EECE Department on the ECC Student Learning Fee Proposal Committee in 2019.
Congratulations to our 2021 inductees to the IEEE-HKN Honor Society!
Eta Kappa Nu (HKN) is the international honors society under IEEE (Institute of Electrical and Electronics Engineers) for Electrical and Computer Engineering majors (Computer Science included.) The group focuses on professional development of members and involvement in local community projects. A screenshot from this year's (virtual) induction ceremony can be seen below.
Questions about the College & EECE Department? Check out this Fact Sheet! (PDF)
Read the most recent EECE Department Newsletters:
What's Happening!
Outstanding IEEE-HKN Chapter Award
Our Iota Zeta Chapter has been selected as an IEEE-HKN Outstanding Chapter for 2019-2020. This prestigious award is presented to IEEE‐HKN chapters in recognition of excellence in their chapter administration and programs. The EECE Department certainly has valued the contributions that the members of our IEEE-HKN chapter have made. It is wonderful to see that the national organization has recognized the positive impact that our students have had in the EECE Department and our student community.
Accelerating Hands-On Learning with Portable Instruments
With the decision to teach all courses online in the 2020-2021 academic year, the EECE Department made the decision to extend the adoption of the portable instruments into almost all of our activity and laboratory courses. Students in EECE 144 (Fundamentals of Logic Design), EECE 211L (Linear Circuits I Activity), EECE 215 (Practical Circuits and Electronics), EECE 315 (Electronics I), EECE 316 (Electronics II), and EECE 344 (Digital System Design) used the latest tools to collect and analyze data on the performance of their circuits at home.
These palm-sized instruments are +/- 5 V power supplies, oscilloscopes, arbitrary function generators, and digital logic analyzers in one small package. (That's it, circled in yellow!). Student ran the software needed to operate the instruments on their home computers to collect data, which can then be imported into MATLAB or Excel. Students will continue to use these instruments in AY 2021-2022, even though our courses will be taught almost entirely in person, because these instruments allow our students to test out their designs at any time/any where.
Join us for the three week 2021 Math and Engineering Bootcamp program, July 7th- 22nd! Please see this flyer (PDF) for more information and the application link!
Spring 2021 Schedule - Updated for Week of May 10th (PDF)
Tutors are ready to support our lower division courses, EECE 144, EECE 211, EECE 215 and EECE 237.
Huge congratulations to the 2020 EECE Chair and Faculty Award Winners!
EECE students design app!
Imagineer Day 2019
CSU Chico I-Corps Team Learns Entrepreneurial Skills
As part of the I-Corps program, the aforementioned CSU Chico team is working to find a problem-solution fit to help stroke patients recover from post-stroke symptoms (speech/communication therapy).


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Whether your ultimate goal is a lengthy-title committed relationship, be prepared which you yourself can go a long way for doing that. You'll be able to go out a lot of women before you could in the long run land the fresh new right woman. Yes, special someone can be acquired only by way of productive relationship. Well, particular lucky of those be able to see its Mrs. Right slightly in the future, but most guys must talk about the fresh matchmaking pond to possess a bit a little while.
Online dating software and you may websites could be the significant matchmakers now. They enhance continuous relationships, while they give plenty of prospective times. Actually towards the a romantic date with a good lady just who seems to end up being an effective suits, you simply cannot avoid thinking that there are more people, better girls you've not fulfilled but really. This is exactly why you are going aside 3 times weekly with assorted girls. Certain boys even dare to date one or two girls in one day. This is due to the newest pity preference dating services carry out. How is it possible and fairly ok thus far several feamales in parallel? Let's obtain understanding of which sensation.
Exactly why do men go out several woman?
Maybe you've spotted The fresh Bachelor, a popular truth inform you in which an individual man is matchmaking multiple females? The fresh show is a few types of synchronous market, since a rare woman might possibly be prepared to big date a man having 20 almost every other dates, and she understands all of them. All women desires to feel personal on her son. Really, there are unlock relationships and you can polyamorous matchmaking, where people do not cover-up their like circumstances using their normal lovers, but that is various other circumstances. Indeed, both men and women sometimes would practice matchmaking several anybody during the immediately following, nevertheless they keep hidden the way it is of all their dates.
That's usual: females matchmaking several guys at once otherwise males relationship a couple females meanwhile? It is lifetime, this commonly goes certainly both genders. For people who see women's discussion boards, you will see that ladies despise guys relationships several women immediately. At the same time, if the a lady produces with the an online bu bağlantıya bir göz atın forum that she dates a couple of boys on top of that and can't favor which have who to keep, she usually becomes caring statements proclaiming that she actually is merely "a negative perplexed woman".
Generally, there are 2 reason why men can be relationship two female at the same time. Very first, it is as he is actually a matchmaking as opposed to relationships type of people, so having him, more girls the greater. Next, it's whenever one-day the guy goes on a romantic date which have that lady and you can falls on her behalf, after that toward next day he fades with several other lady and realizes he likes her no less than the last one to. The guy chooses to keep matchmaking both and view in which it goes. Needless to say, none of the lady wants to discover more about eg the right position. In case men does what you best and you will sees the guidelines off matchmaking several people at the same time, none ones is ever going to know.
Dating two different people at a time: how to make they work
If you wish to remain matchmaking several people, you have to know that women, generally, has actually a very setup instinct and they are really informative. Someday, included in this you will express her suspicions and inquire your personally regarding various other lady. not, while mindful enough, you can avoid this sort of speak. Thus, simple tips to keep double personal things miracle? Here are the very important information: Arrange times on the some other months plus different places. If you live into the a large town, it's easy to adhere to so it signal. Never ever appear having one of the schedules in those towns and cities the place you go out toward almost every other one. If you decide into a location, take into account the odds of incurring the your girlfriend's colleagues.


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Microsoft-owned social media for professionals LinkedIn has over 740 million users from 200 countries around the world. This makes it a lucrative target for cybercriminals. In the latest, LinkedIn professionals are being targeted by a phishing campaign that drops More_eggs backdoor.
The Threat Response Unit (TRU) at eSentire, a Waterloo, Ontario-based cybersecurity firm has discovered an ongoing fake jobs spearphishing scam that is infecting the computer systems of LinkedIn users with dangerous and nasty More_eggs backdoor.
In February 2020, Checkpoint researchers reported how attackers were using More_eggs backdoor to target anti-money laundering officers and abused LinkedIn's messaging services to offer fake job opportunities to spread the malware.
SEE: Hackers set up fake cybersecurity firm to target reaserchers
At that time, attackers posed as staffing companies to send compromised and malicious website links to job seekers and later followed up via emails. In both cases, the aim was to infect victims' devices with the More_eggs backdoor to steal data.
However, this time, according to eSentire's blog post , threat actors are using zip files to target victims based on the job description on their LinkedIn profile.
If the LinkedIn member's job is listed as Senior Account Executive—International Freight the malicious zip file would be titled Senior Account Executive—International Freight position, eSentire explained.
Once the zip file is opened the victim's device gets infected with the More_eggs backdoor which is currently targeting Windows devices.
Upon infection, the malware takes full control of a targeted system allowing hackers to remotely use it for malicious purposes including sending, receiving, deleting, and executing files.
Additionally, hackers can also drop new malware on the system that can be trigger ransomware infection ultimately locking victim's files and demand ransom for decrypting keys. Researchers warn that the More_eggs backdoor can also exfiltrate data from a device putting your social media accounts, emails, browsing history, cryptocurrency wallets at risk of being stolen.
"What is particularly worrisome about the more_eggs activity is that it has three elements which make it a formidable threat to businesses and business professionals," said Rob McLeod, Sr. Director of the Threat Response Unit (TRU) for eSentire in a report shared with Hackread.com.
SEE: Leaked LinkedIn Database used in hacking Zuckerberg' Twitter
Those three elements include the following:
LinkedIn is home to 740 million users from almost every known profession including sensitive ones like scientists, military, law enforcement, defense, airlines, banking/finance, and politics, etc. For cybercriminals and state-backed hackers , access to a computer system used by any of these professionals is a goldmine for making quick cash by selling its access to other criminals or use it for surveillance to steal secrets or sensitive data.
First and foremost refrain from clicking on links sent by people on social media especially from unknown and anonymous users. If you are being forced to click on zip or executable file you should avoid it at all costs however if you have already downloaded a file make sure to scan it with a reliable anti-malware.
Furthermore, you can also scan for malicious links and files on VirusTotal. Either way, your security is in your hand. Hackread.com strongly recommends learning about cybersecurity and threats that surround us once connected to the Internet.
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Fake LinkedIn job offers scam spreading More_eggs backdoor cvv shop canada, cheap fullz
Microsoft-owned social media for professionals LinkedIn has over 740 million users from 200 countries around the world. This makes it a lucrative target for cybercriminals. In the latest, LinkedIn professionals are being targeted by a phishing campaign that drops More_eggs backdoor.


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DUST AND ASHES (Chiefly)
Edition: First printing
(Toronto): Author, 1910. Red cloth decorated in light green, gilt lettered. pp (8), 188 + 4 plates. Includes 19 rather good unsigned comic illustrations to accompany the 20 Political Portraits in verse. Damp stain to endpapers, margins of rear cover, and very lightly to upper margin of text, VG clean and unworn copy otherwise. Stewart was a tunnel and bridge contractor in Ft. William, Ontario. ; Octavo
Book ID: 52252
Print this pageBack to list Price: USD $21.95 USD $19.76


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What are poker hands called
What are poker hands called
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Article summary: learning the proper ranking of "poker hands" is a vital component in becoming a solid poker player. This article provides a full overview. What are the hands in poker called; list of best poker hands. Learn to play poker: getting started; poker game variations. Texas hold 'em guide. Poker is a game of information and knowing when to fold is half the game. Get some basic pointers on when to call, raise or fold in poker. A sequence of the lowest cards in a lowball game. For example, the hand 8-6-3-2-a might be called an eight-six-a-b-c. Uncreative or predictable play. This one is known as the "montana banana" because it's easier to drive a frozen banana through the state of montana than win with this hand. Pocket aces is the best starting hand in poker. You're generally looking to either call or make a play from late position and hopefully hit the flop. Why is poker called heads up? what position is small blind in poker? what's a slow roll in poker? what is the weakest hand. For example a pair of ace's (aa) is sometimes called american airlines, rockets, bullets or snake eyes. A pair of kings (kk) are cowboys or king. Abc poker is known as a basic and straightforward strategy where players only play and bet strong hands and fold everything else. When players are facing a preflop raise, they have three options: fold, call, and re-raise. And it's incredibly important that you remember to remove the hands. Place a wager that is equal to the amount of the big blind or "call" a. These hands are called the traditional hands or high hands. Some games called lowball or low poker are played where players strive not for the highest ranking Want themes, philippines, you'll find a friendly gaming sites are, what are poker hands called. Is located along broadway. Raised in their website. When it the best play4fun, bitstarz bonus code april 2022. 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The second best starting hand. #6 what is straight in poker? at number 6 position is a hand called straight. This has 5 consecutively ranking cards of not the same suit. Place a wager that is equal to the amount of the big blind or "call" a. Why is poker called heads up? what position is small blind in poker? what's a slow roll in poker? what is the weakest hand. When players are facing a preflop raise, they have three options: fold, call, and re-raise. And it's incredibly important that you remember to remove the hands. A sequence of the lowest cards in a lowball game. For example, the hand 8-6-3-2-a might be called an eight-six-a-b-c. Uncreative or predictable play. 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UPDATE: As expected, A.J. Green was ruled out, per beat writer Jay Morrison.
The Cincinnati Bengals wrapped up their Week 13 practice schedule on Friday, and wide receiver A.J. Green has been ruled out for Sunday's game against the New York Jets. Green did not practice this week and his status for the rest of the season is in doubt. I'd say it's in question, but I'm not sure there is much question left.
Fantasy football analysis: Bengals wide receivers
Green's continued absence is providing an opportunity for the Bengals to assess what Auden Tate and Alex Erickson bring to the table opposite Tyler Boyd. Tate has been the slightly more consistent, although he's coming off a Week 12 in which he caught a single ten yard reception. Erickson had two big weeks in late October, catching 14 passes for 234 yards, but has three receptions for 43 yards in the three games since.
Neither has broken out, and the state of the Bengals does not offer much hope for their 2020 fantasy draft prospects. The Bengals are likely to draft a quarterback, but with A.J. Green potentially leaving in free agency, they'll need to stock up the cupboard a bit. Tate and Erickson are likely to be undrafted free agents next summer.


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Down and out: The past, present and future of Lewis football
VALPARAISO — The scores once were honored on the walls of the Lewis Middle School field house.
They've been erased, but one can find them in David Morgan's scrapbooks.
Lewis' former coach relays the scores with pride. There was a 33-6 win against Richbourg in 1976. There was a 43-0 victory against Bruner Blue. There also was a 59-12 triumph against Ruckel — just another example of the dominance.
Lewis has at least 28 Okaloosa County championships and 13 undefeated seasons since 1975, athletic director Doug Sommer said. From that year, the school became a well-entrenched member of many rivalries with the long-standing members of Okaloosa County's middle school football league.
Those rivalries, though, might be finished.
'Like Baker playing Niceville'
Lewis School, formerly the dominant Lewis Junior High that Morgan said won 34 straight games from 1974 to 1978, is about to finish its second season playing outside the Okaloosa County middle school football league. Current football coach Brandon Donaldson said the school is "beginning the process of pulling out in other sports," specifically baseball and softball.
The Okaloosa County football league originally included: Bruner (which was big enough to support two teams), Lewis, Meigs, Pryor, Richbourg and Ruckel. Richbourg, located in Crestview, closed with Shoal River taking its place and Davidson coming later. The league added Destin Middle School, which opened in the 1990s. Liza Jackson, which is in the league for many sports, does not have a football team.
While the Okaloosa County School District's "School Choice" policy leaves open the possibility for parents to send their students wherever they want, and for any reason, the feeder system looks like this: Davidson and Shoal River go to Crestview; Meigs and Pryor feed to Choctaw; Ruckel and Lewis are connected to Niceville; and Bruner and Destin feed to Fort Walton Beach.
The decision for foot-ball, made before the 2014 season, was due to Lewis' dwindling student population and a talent pool unable to compete with larger county schools.
"Destin and Meigs are the next closest," Donaldson said, "and they are both double our size."
Lewis' middle school student population is below 300, Donaldson said, while Davidson and Ruckel both eclipse 1,000.
"The next-smallest school, from when I looked a few months ago, is around 550 students," Sommer said. "Those numbers are estimations.
"It'd be like Baker playing Niceville every game."
However, it left those schools searching for a replacement on schedules and in the league itself.
It also snubbed precedent and history.
Not even a Ruckel game?
Once called "Lewis Junior High," with seventh grade through ninth grade, Lewis became Lewis Middle School in 1989, serving fifth- through eighth-grade students.
In 2010, Valparaiso Elementary became the Okaloosa County STEM Academy, and Lewis became the K-8 school it is today.
Located just a few steps from Eglin Air Force Base's east gate in Valparaiso, Lewis' zoning area is Valparaiso and a small part of south Niceville.
The student population has long relied on military families living on base. Donaldson remembers a middle school enrollment of 600-700 kids around 2005.
However, military families now often live off base. Many say the most affordable housing is in the Crestview area, which is zoned for Davidson and Shoal River.
"If you think about it, approximately 2,600 homes were on base," Sommer said. "They changed protocol. Now it's to give a housing allowance and find housing in the surrounding areas.
"We have a very large number of waivers. Without the waivers, we'd struggle to have a sports program."
Lewis' conference schedule now includes the Baker, Freeport and Rocky Bayou middle school teams and Emerald Coast Middle School. The team, which finished the season two weeks ago with a 2-5 record, did not play any of its rivals except Ruckel.
The Niceville-area rivalry game, Donaldson said, brings enough fanfare to pay for both schools' officiating costs for the entire year. Donaldson does not remember the final score, only that Ruckel won and it wasn't very competitive.
"Now that I'm AD," Sommer said of playing Ruckel, "it probably won't happen again."
Not even for the gate?
"If I have my say in it," he added, "I won't put kids in harm's way for money."
Once upon a time, it was the other teams fearing a game with Lewis.
Doing 'what's best for Lewis'
A seven-team league creates a scheduling nightmare.
Unless a team is on hand to fill in — as Walton Middle School and Emerald Coast Middle School have been — the once eight-team, four-game Thursday nights for middle school football have three games and leave one team not playing. That's what happened to Bruner three weeks ago.
But that's not the only gripe among fans of the county's middle school football scene. One Lewis alumnus, who didn't want to go on the record, said he wishes the school remained in the league to preserve tradition. There is a belief among high school and middle school fans that winning seasons and losing seasons go through cycles — and Lewis is just in the down part of the cycle.
"I kind of knew there would be people upset by it," Donaldson said, "especially a lot of people from the county who remember Lewis from the glory days of Lewis.
"I kind of knew it was coming. At first, I was kind of resistant myself because of that."
Fans of the school aren't the only ones with a gripe.
A look in Morgan's scrapbook tells two stories.
The first is how great those Lewis teams were. The second is the losing side's story.
Bruner, Meigs, Pryor and Shoal River suffered embarrassing losses to Lewis — for many years, even decades — and endured them despite the contrast in talent. According to many middle school football enthusiasts who wished to remain anonymous, why shouldn't the same happen for Lewis?
While most understand the student population limitations, one source noted Pryor only has around 25 players and thrives despite similar "small school" hindrances.
Others disagree — including 1990s Ruckel graduate Phil Tisa, also the South Walton High School athletic director and football coach.
"If they were in that league, they wouldn't be able to compete," Tisa said. "The people at Lewis have to do what is best for Lewis Middle School."
Donaldson, who is in his final season coaching Lewis, doesn't rule out the school returning to the league — same for Sommer.
Probably not anytime soon, though.
"I'm hearing they will build 1,300 units on base," Sommer said. "If they bring our numbers up a bit and it's fair for the kids? Absolutely."
Shoal River, which currently has an 18-game winning streak, finished the regular season undefeated and hosts Pryor on Thursday in the Okaloosa County Middle School Football championship.


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editor - September 21, 2011
Steve Martin went on his website (wait what?) and posted some advice for Eddie Murphy when he hosts the Oscars this year. Some if it is funny (mocking losers), some of it is not (a hanging chad reference?) but at least he tried. Unlike you, who just sat there this whole time. God I hate you so much!
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The historical importance of Coimbra is massive, it's one of Portugal's oldest cities, since Roman times, this city was already an important location.
Coimbra was once the proud capital of the Portuguese nation. It is located in the center of Portugal, Coimbra is often called the City of Knowledge since its home to the oldest University in Portugal, the symbol of excellence, and classified as World Heritage.
The best way to do your journey to Coimbra is on foot because the city has two zones, the upper section (Alta), where you can find the University, Joanina Library, and Sé Velha, and the lower section area (Baixa), the old part of the town which is more commercial with restaurants, and tiny tascas (budget eateries).
What to do in Coimbra
Visiting Coimbra and not visiting the University is like going to Rome and not seeing the Pope. To get to the university, start from the Almedina Tower, the entrance gate forming part of the wall that surrounded the old city situated in the lower section of the city. Here, you can explore the alleys that date back to the 8th century.
Keep on walking and from here you will have to "climb the mountain" through a staircase from Rua de Quebra Costas (built to get from downtown to uptown) to the Sé Velha square.
Here, you can visit The Sé Velha (Old Cathedral), a church that resembles a fortress financed by the first king of Portugal, Afonso Henriques.
If you keep going you will reach the University grounds and access the Patio admire the view over the Mondego River and get a panoramic view over all of town! One of the most popular attractions of this Area is the Joanine Library, a Baroque library situated in the center of the University of Coimbra, by the university tower.
The library was built in the 18th century and it is considered a national monument with priceless historical value. There are thousands of works that lay upon a lavish space full of beauty and exoticism, where the richness of the painted ceilings is in harmony with the balustrades and shelves made of golden leaves and wood from the tropics.
Book University of Coimbra Tour
Continue your walk through the University buildings, passing by the Faculty of Medicine and others. You can also visit the New Cathedral (Sé Nova), originally a Jesuit church built slowly over a hundred years which stands out against another point of interest, the Machado de Castro National Museum, famous for its collections of paintings, sculptures, goldwork, and tapestries, as well as for the elegance of its panoramic Loggia which rests on an amazing Roman crypt, the precious remains of Civita Aeminium Forum.
Before returning to the lower part of the city (always on foot, obviously!), you can't miss the botanical garden, one of the oldest gardens in Portugal!
With 13 hectares of beauty, the garden was established in 1772 by the Marquis de Pombal with the purpose to supplement the study of medicine and natural history at the University of Coimbra as medicinal plants were grown and exotic species, brought back from Portugal's overseas colonies, were planted.
The garden is situated adjacent to the Aqueduto de São Sebastião (San Sebastian Aqueduct), built over what was once a Roman aqueduct in the 16th century. It is thought the prolific Italian architect Filippo Terzi had a hand in its construction. The graceful arches of the aqueduct carrying water into the city helped to fuel the city's growth at the time.
Book Botanical Garden & Cathedral Coimbra Tour
Now you can start your descent from the Alta to the Sofia region, or Coimbra's Baixa. While there, be sure to visit the Santa Cruz Monastery. This monument gained the status of National Pantheon, as it is where the first two kings of Portugal are buried.
From here you can walk towards the river, through a small square with a lot of small stores and traditional commerce. This small square opens to the river and Santa Clara Bridge (used by pedestrians to get to the southern bank from the old town center).
It was once the gateway to the city and is where you can see some of its most beautiful buildings, like the iconic Astoria Hotel and the local headquarters of the Bank of Portugal. From here you can see Santa Clara's Bridge that spans the Rio Mondego, one of the oldest of the three bridges crossing the river in the city.
After crossing, you can't miss the Convent of Santa Clara. This monastery was built in 1314 by Queen Saint Isabel of Aragon and it is a fine example of the architecture of that period, being notable for the size of the church and cloister and the stone vault that covers the three naves of the church.
Because of its location on the banks of the River Mondego, the convent was subjected to frequent floods that led to the building of an upper floor and the abandonment of the almost permanently submerged ground floor.
It is also important to mention that this monument area gives access to City Park, an extensive green area by the Mondego River ideal to take a break, while here enjoying the peace and quiet, don't miss out on the Pedro e Inês bridge footbridge, a bridge with a cool and clever design that offers an amazing view over the university and the whole town.
Also, if you have children, or even if you don't! You have to visit Portugal dos Pequenitos, a miniature park with reproductions of national and other countries' main landmarks.
Finally for our last attraction, Quinta das Lágrimas. This estate has been the setting for the forbidden romance between King D. Pedro I and Inês de Castro. The gardens have a canal, "Fonte dos Amores", that according to legend transported love letters between the Estate and the Royal Palace. According to history, the same waters were turned red by the blood of D. Inês who was assassinated here and according to legend, the marks of her blood can still be seen on the rocks.
Book Coimbra Tours & Experiences
Where to Stay in Coimbra: 5 Best Hotels in Coimbra
1. Hotel Quinta das Lagrimas
A 5-star hotel, Hotel Quinta das Lagrimas is located in a historic medieval palace that was recently renovated. Featuring botanical gardens and a luxurious spa with views of the city, as well as a 9-hole golf course, this hotel has all the facilities you need. The 2 restaurants at the hotel serve seasonal dishes with local ingredients. There are 3 room types at Hotel Quinta das Lagrimas: palace rooms that once accommodated the Duke of Wellington, garden rooms that overlook the botanical gardens, and spa rooms with a hydrotherapy bathtub.
2. Solar Antigo Luxury Coimbra
Located in the heart of Coimbra, only 400 meters from the University of Coimbra, Solar Antigo Luxury Coimbra is a 4-star boutique hotel that features views of the city. A historical building, its traditional architecture has been kept intact, while including all the modern amenities necessary for a comfortable stay. The hotel features rooms and apartments, as well as a suite with a private pool. The units come equipped with air conditioning, a flat-screen TV, a private bathroom with free toiletries, and a stovetop.
3. Tivoli Coimbra
Tivoli Coimbra is a 4-star hotel located in the historical center of Coimbra that features a modern shared lounge with the Simone Coffee Shop, where a barista can fix you up a warm cappuccino. The staff offers 24-hour service and helps you arrange rental cars and tours of the city. The bright rooms feature large windows to let the light in, a comfortable seating area, a minibar, and a flat-screen TV.
4. Sapientia Boutique Hotel
A 4-star hotel, Sapientia Boutique Hotel is located in the heart of Coimbra, 400 meters from the University of Coimbra. With a stunning rooftop terrace to watch the sunset over the city and modern rooms, guests rate this hotel very positively. This place features a restaurant, bar, and terrace, as well as comfortable family rooms. The rooms come equipped with air-conditioning, a flat-screen TV, and a private bathroom, while some also feature a kitchenette.
5. Quinta da Granja Villa and Gardener's Cottage
A 4-star colonial-style house, Quinta da Granja features one-bedroom New York-style cottages surrounded by forests. This place has a large garden with 18 different fruit trees and a kitchen garden with fresh organic fruit and vegetables from the garden. The outdoor swimming pool overlooks the village of Lobazes and the grapevine patio. The units come with a private pool, a fully equipped kitchen with a dishwasher, and a private bathroom.
⬇Please share your favorite activities and things to do in Coimbra in the comments⬇


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In this sample book Terra Nova does the administration of apartment rentals.
The concept of the book sample book is simple. Terra Nova charges a fixed fee to track rent receival, expenses related to the property (maintenance, gardening, cleaning, etc.) and the renting service itself (legal, accounting, etc) compensating operations against an outstanding account with the landlords.
The Bkper sample book for Terra Nova
For didactical purpose the sample is kept simple with a Chart of Account that represents two properties each with three tenants and the Transactions on this book only refer to one property. You can easily scale this by adding property, tenants and landlord accounts to your own copy of the book.
The Flow
Difficulty for a company such as TN is to "separate" their own business operations from those that correspond to the property rental.
In the flow below the (fictitious) line separates Terra Nova's business operations and below it are all the operations related to property rent, expenses and payouts.
Description of the transactions in this sample book.
1 At the beginning of the month receivables for Rent and Fees and the payables for the landlords are recorded.
On the second of August The Balance value of the receivables of the apartments shows how much is due for each one of them. The Fee is booked against our liability with the Landlord so we owe the landlord 5500 on the second of August.
2 A few days later the tenants pay the rent
The balance value for the receivables for each apartment at this point are zero (0) meaning no values are due on behalf of the tenants.
In case a tenant delays the payment, the receivable will continue to show a positive value making it easy to track due payments.
3 A tenant makes an expense that corresponds to the Landlord
The expense is booked against the landlords receivable.
The balance value of the receivable for the tenant becomes negative.
The next month the rent is booked in, but the receivable deducts the paid expense in the previous month.
Note: The balance value of 1 Apartment shows (300) negative because the date for the balance sheet is 08/31/2021.
4 Terra Nova makes an expense that corresponds to the Landlord
Terra Nova takes care of the property insurance for the Landlord, as soon as the bill for the insurance arrives it is posted as a Liability with the insurance company, reducing the Liability with the Landlord.
As the insurance bill is paid the insurance liability is closed.
5 The Landlord makes an expense that corresponds to Terra Nova.
On the 25th of August the landlord paid an expense for Terra Nova that increases our liability and our legal expenses.
At the end of the month the open balance value with the Landlord is closed with the payout.
We'd love to hear how this sample fits your business case and of course if you have any suggestions to make it better please send us a message through our support channel.


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