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Previous Taxation articles published in American in Britain magazine:
Beware! The Big 4 Accounting Firms Can Produce Shoddy Work by Esquire Group (Winter 2016/2017)
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Tax Advice For Expats as published in The 2017 Expatriate's Guide To Living In The UK (click the link to view this document)
US Tax Consequences Of Owning A UK Private Limited Company
Many small business owners set up entity arrangements to both protect themselves from the personal liabilities of the company, and to achieve better tax structures. A common form of this method in the US is the LLC with the private limited being the UK counterpart. If you formed a business as a private limited company – or are thinking about doing so – to take advantage of the UK's beneficial dividend tax treatment, you will want to make sure you file the appropriate tax forms, as the US has very strict rules on foreign corporation reporting.
Private Limited Setups
In the UK, a private limited company (Pvt. Ltd.) is a good idea, especially before the 2016/2017 tax year. Before this year, taxpayers could take a dividend tax credit, which greatly reduced the amount of tax paid out of the owner's pocket. Many people formed a Pvt. Ltd. as a separate entity to be paid in dividends in lieu of higher wages, which resulted in lower taxation. With the new rules for the 2016/2017 tax year, taxpayers can receive up to £5,000 of dividends tax-free, and will still pay preferential rates on dividend income compared to wages.
US Reporting Requirements
This can have an unintended effect on your US tax filings. Even if you may consider yourself self-employed, a Pvt. Ltd. is treated as a foreign corporation under US law. This means it may need to be reported on foreign informational reporting forms. These forms include Form 5471 and Form 926, which report your interest in, and contributions to a foreign corporation. They also include Form 8938 and FinCEN Form 114 (FBAR), which report your interest in both your personal and business-related foreign accounts. All four forms can have large statutory penalties if they are not filed correctly and on time.
a. Foreign Asset & Financial Account Reporting
The reporting requirements for some of these forms may be confusing at first look. Due to the reporting rules for these tax forms, it is easy to inadvertently reach the reporting thresholds. For example, if you have financial interest or signature authority over foreign financial accounts and the aggregate of those accounts is at least $10,000 (USD), then you must file an FBAR. This includes business accounts, even if they are technically owned by your corporation. Therefore, if you are able to draft cheques on behalf of your business, the value of the business's account must be included in your FBAR report.
Generally, a married US person residing abroad does not have to file Form 8938 unless their foreign financial assets exceed $400,000. However, if you are married to someone who is not a US citizen or green card holder (a nonresident alien), this threshold decreases to $200,000 (or $300,000 at any point during the year). Some assets like foreign real estate are not reportable if held by a US person.
However, if land is held by a foreign corporation such as a Pvt. Ltd. or any type of foreign entity, then the interest in the entity must be reported on Form 8938.
b. Foreign Corporation Reporting
Form 5471 must be filed for a US person who has an interest in a foreign corporation if certain events and/or ownership thresholds are met. Typically, if you have at least a 10% ownership interest but less than 50%, you must file the form in the year of incorporation and the year you dispose of your shares. If you have over a 50% interest in the Pvt. Ltd., you must file this form every year. However, there are ownership attribution rules that can change the amount of shares you are deemed to own, most notably where ownership through family members can be attributed to you.
For example, if you own 50% of the Pvt. Ltd. and your non-US spouse owns the other 50%, you are treated as owning 100% of the corporation for reporting purposes and must file this form every year. This does not mean that 100% of the income is attributable to you, rather for informational reporting purposes you are treated as constructively owning 100% of the Pvt. Ltd. The attribution rules also apply to other entities, trusts, and estates that may have an interest in the Pvt. Ltd., if you yourself have an interest in those other tax structures.
Additionally, Form 926 may also be required in the year you open a Pvt. Ltd. if you contribute cash or other property to the business.
US Tax Consequences
Although there is beneficial treatment on the UK side, this can have unintentional consequences on your US return. In order to avoid double taxation, US persons can use the foreign earned income exclusion or the foreign tax credit. The foreign earned income exclusion (FEIE) excludes up to $101,300 of foreign earned income from taxation. However, dividend income is not considered earned income, which means that even if you can exclude your wages, you cannot exclude dividend income. The FEIE also has the consequence of the excluded income being factored into your tax rate. Therefore, even if you can exclude $100,000 of earned income, your tax rate on your dividend income will be figured as if the earned income was never excluded.
Furthermore, while you may pay a larger amount of taxes on other types of income in the UK (like wages), you are generally only able to apply foreign tax credits on your US return towards similar income. This means that you cannot apply the taxes paid on wages in the UK against your UK dividend income, and vice versa. Since no, or a lower amount of taxes are generally paid on dividends, you will usually incur some type of tax liability on the US side. However, this is not necessarily a bad thing as you should take a holistic view of the tax savings you are generating from both sides.
One plus on the US side is that the tax treaty that is in place between the US & UK affords you the ability to classify UK dividends as 'qualified' for US purposes. Qualified dividends are taxed at lower preferential tax rates (the same as US capital gain rates). This can provide even further overall tax savings if no tax is owed in the UK.
A major issue to be aware of if you are considering this set-up, or already have one in place, is that tax compliance costs on the US side can be high. The above forms can require complex reporting, similar to that of a US corporation, so tax preparation fees will generally be higher. Additionally, if the business is owned by more than 50% of US based investors, and you yourself own 10% or more of the business, you generally must report your income statements and balance sheets on the US calendar year (January to December). If your statements match the UK tax year, your tax preparer will have to adjust your statements to match the US tax year, and you may need to keep two sets of books for proper reporting.
If you are planning on setting up a Pvt. Ltd., or you are operating one currently you may want to take a close look at not only the UK tax perspective, but also the US treatment. While this type of business set-up can be advantageous to you from an overall viewpoint, you want to be aware of what it means to you as far as reporting the income and your ownership interest on both country's tax returns.
Aleksandra Drakulovic is a Senior Expat Tax Advisor at H&R Block Expat Tax Services. She is a licensed attorney with a Master of Laws in Taxation. With a background in international taxation and compliance, she brings her expertise to complicated international reporting issues facing overseas businesses, as well as individuals.
H&R Block Expat Tax Services is a highly- specialised team of tax attorneys, CPAs and enrolled agents whose singular focus is expat tax preparation for Americans abroad. Remember that due to the complexity of US tax reporting for expats and its highly fact- specific nature, this article is general in nature.
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text: Today we took out all but one of our spray rigs. We pumped all leftover "weed & feed" (lawn juice) from the our pickup units into our tanker truck. My pickup will keep it's split tank in for 3 or 4 more weeks so it can spray new accounts, lawns that come off credit hold, as well as tree/shrub root feeding & dormant oil sprays. I'll fill from the tanker truck so the leftover lawn juice does not go to waste. We winterized them too.......triple rinsed 'em, blew out the lines, and labeled tanks, tank frames, and hose reels/pumps. We'll soon do the same to the tanker, Z-two & PG Ultras, but with these units, we also run RV antifreeze into them. So tomorrow, we'll start running two aeration crews (2 guys each), as well as starting our final lawn application (round five....winterizer) using LESCO's 34-3-11 at 4 pounds per 1000. Hope to finish the season by November 24. Then we'll put on snow plows. Anybody else starting your final lawn app soon? Thanks

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The Mama flew home this afternoon, at the start of a snowstorm. We've needed the moisture -- it was getting dry as dust around here.
I read these 'rules' to her -- and she laughed. You will, too.
Wednesday, January 4, 2017
Things Learned from Mom
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Monday Stuff On the Way to Other Stuff: Thanksgiving and Poldark
We just finished watching Poldark, Season 3. A lot of my friends love the Outlander series, in film and book. I tried both -- a lit...
Sue Garman, of Friendswood, TX, died recently of lung cancer. She was an amazing quilt designer, an aficionado of applique (it was her...
Of course, she was very nice. The teenager who stood on my doorstep was cute and enthusiastic. She was in a competition to provide c...
If you read my posts for news on antiques, frugal stuff and Bigfoot... you might want to gently close this and tiptoe away. I a...


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"I'm so happy to be serving as Guest Director of Brighton Festival in its historic 50th year. I've been part of the Festival several times and it is so big and sprawling and exciting and there's so many different things going on - it really has a kind of celebratory, crazy, art party feel to it. And I love the theme of home and place. It is especially relevant with so many people in the world on the move now looking, like all of us, for a place we can belong. Maybe because I'm a working musician and often on the road, the idea of home is pretty appealing to me. It' s also a great idea for a festival - trying to find out who and where you are. See you there!"Laurie Anderson
"It' s very special for us to be marking the 50th Brighton Festival with Laurie Anderson as Guest Director. Every year since 1967 some of the greatest artists, performers and thinkers have come together with some of the most open-minded and enthusiastic audiences anywhere for a festival whose home is one of the most artistically rich and geographically blessed places in the country. Laurie is well-known and well-loved by the city and has been has been experimenting, creating and challenging audiences all over the world for almost as long as Brighton Festival has existed. Alongside the startling international and newly commissioned work that we' re bringing, she has been particularly enthusiastic about finding ways in which the festival can invite the participation of the whole community – time and again throughout the programme we see opportunities to get involved, to explore our own creativity and to celebrate together this wonderful festival in its 50th year."Andrew Comben, Chief Executive of Brighton Festival


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October 3, 2016
Confirmed: Swansea sack Francesco Guidolin and announce replacement
Swansea confirmed thre members of Guidolin's backroom team – Diego Bortoluzzi, Gabrielle Ambrosetti, Claudio Bordon – have also been relased.
"We are obviously disappointed to part company with Francesco," said Swansea chairman Huw Jenkins.
"We felt he deserved his opportunity after the work he did last season. Unfortunately we have not been able to carry performances over from last season and we felt we needed to change things as soon as possible in order to move forward in a positive way.
"We would like to thank Francesco and his staff fo their services to th club and wish them well for the future."


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We measured the relationship between the occurrence of photopsias (spontaneous phosphenes), and retinitis pigmentosa (RP) subjects' level of vision, light exposure, and psychosocial factors to attempt to confirm RP patients' previous reports of these associations.
A total of 36 RP subjects self-administered PC-based binocular visual acuity, contrast sensitivity, and visual field tests at home twice a week, for 16 sessions in 2–3 months. After each session, subjects reported photopsias during the vision tests and completed questionnaires: Epworth Sleepiness Scale, Stanford Sleepiness Scale, Perceived Stress Scale, and Positive and Negative Affect Schedules.
Across all subjects, photopsias occurred during 47% of sessions. Five (14%) subjects never noted photopsias, while five others noted photopsias at every session. Two-thirds of subjects experienced photopsias frequently (>20% of sessions). On average, the odds of noticing photopsias increased by 57% for every 1-point increase in mean perceived stress (OR=1.57; 95% CI: 1.04, 2.4; P=0.03) or reduced by 38% for every 1-point increase in positive mood (OR=0.62; 95% CI: 0.39, 0.98; P=0.04), after adjusting for age, gender, and vision. Similarly, the odds of experiencing photopsias during a session increased by 16% for every 3-point increase in perceived stress and decreased by 17% for every 3-point increase in positive mood, after adjusting for age and gender (OR=1.16; 95% CI: 1.01, 1.33; P=0.048)(OR=0.83; 95% CI: 0.73, 0.94; P=0.004), respectively. Frequency of photopsias was not statistically significantly related to other factors measured.
Increased photopsias appear to be related to times when subjects report increased perceived stress and/or decreased positive mood, rather than RP patients' age, level of vision, reported light exposure, or sleepiness.
Simple visual pseudohallucinations are also known as phosphenes or photopsias, and consist of unformed, geometric patterns or light phenomena. In photoreceptor disease, these phenomena have been described as many widespread flickering, pulsating, or shimmering lights (snow on a TV screen, as opposed to single flashes).1 Retinitis pigmentosa (RP) patients have previously confirmed their experiences of these phenomena in survey research,2, 3 most commonly described as slow localized dots or shapes involving semicircles, but also as quick flashes of light, static noise, or fluorescence. In a previous survey of patients with retinal vision loss, the majority reported spontaneous visual phenomena, with simple phenomena occurring more frequently than complex phenomena involving formed images.4 In the present study, we focused on the more common, simple visual pseudohallucinations or photopsias in RP.
Photopsias tend to increase in the absence of light and visual stimuli, and therefore it would seem logical to hypothesize that RP patients with more advanced vision loss would experience photopsias more frequently. However, there is at least one reference acknowledging that visual delusions may be a subtle precursor of impending vision loss,5 and about half of RP patients surveyed reported having photopsias at early stages, even before they were diagnosed with RP.3 Therefore, we were interested in relating RP patients' level of measured vision to their frequency of photopsias.
In a previous survey, RP patients indicated that the top three factors that tend to increase photopsias were bright light, fatigue, and stress.3 However, we were unable to identify any previously published studies that attempted to systematically measure these relationships in RP patients. We therefore set out to determine: (1) whether RP subjects experienced increased photopsias during a series of self-administered vision tests at times when their perceived stress, negative mood, sleepiness, or light exposure was greater, or (2) whether subjects who had higher mean levels of stress, negative mood, or sleepiness were prone to note photopsias more frequently.
Institutional Review Board/Ethics Committee approval was obtained. Informed consent was obtained from the subjects after explanation of the nature and possible consequences of the study. This research is HIPAA compliant and adhered to the tenets of the Declaration of Helsinki. Data collection occurred from December 2008 through April 2010.
Study participants included 36 individuals diagnosed with RP. The majority of the subjects (n=24; 67%) were recruited through the clinical practices of low-vision optometrists and retinal specialists at the Johns Hopkins Wilmer Eye Institute. The remaining subjects self-referred after learning of the study through online listings. Individuals were eligible for the study if they had a confirmed diagnosis of RP, were over age 18, and experienced any level of vision, provided they could read reverse contrast, large-sized font on the PC to complete the questionnaires and vision tests used in the study. Participants possessed basic computer skills at a minimum, and the study provided a loaner PC if they did not have regular access to one. Subjects were recruited with the premise that their ocular status was likely to remain relatively stable throughout a 2- to 3-month period, during which the testing occurred, and this was confirmed by the PC-based vision test results. The subjects did not have any significant cognitive deficits that would have interfered with their responses to the vision tests and questionnaires.
Subjects' self-reported duration of any type of uncorrectable vision loss other than night vision loss ranged from 1 to 51 years (mean 17; SD 13 years), while their self-reported duration of night vision loss ranged from 1 to 71 years (mean 27; SD 18 years). Exactly half of the subjects were female. All subjects' ages ranged from 20 to 77, with a mean of 51 years. In all, 8% of the subjects were African–American, 11% were Hispanic, and 81% were Caucasian.
A total of 33 of the 36 subjects enrolled at our center, and lab-based vision tests were performed at a single session. Best-corrected visual acuity (VA) was measured binocularly with the Early Treatment of Diabetic Retinopathy Study (ETDRS; Lighthouse International, New York, NY, USA) charts at 3m or closer if fewer than 10 letters were identified. Best-corrected, binocular Pelli–Robson contrast sensitivity (CS) (Metropia Ltd, Harlow, UK) was assessed at 1m. Subjects had a mean ETDRS VA of 0.23 logMAR (SD 0.34, range −0.12, 0.98) and mean Pelli Robson CS of 1.3 logCS (SD 0.6, range 0.05, 2.0). The visual field in each eye was measured using the Goldmann Visual Field (GVF) V4e and III4e test targets, and the eye with the larger isopter diameter was used for the analyses. Subjects had mean isopter diameters of 54° (SD 52°, range 7°, 149°) and 40° (SD 43°, range 5°, 130°) with the V4e and III4e test targets, respectively. All vision tests were performed by a single examiner (AKB). The remaining three subjects did not reside locally and were enrolled over the phone via oral consent, and their ocular health status and diagnosis of RP were verified by records forwarded from their local eye care provider.
Within 1–2 weeks of study enrollment, subjects were asked to initiate a series of PC-based vision tests and questionnaires that were self-administered at home. The PC-based vision tests included binocular VA, CS, and static VF. They were previously developed at our center and validated in RP subjects while on placebo during a clinical trial.6 The study protocol included 16 test sessions completed twice a week over a period of about 2–3 months. In all, 30 (83%) of the subjects completed all of the 16 test sessions, while 3 completed 15, 1 completed 14, 1 completed 13, and 1 completed 10 sessions. To maximize the chances of capturing the full range of vision variability of vision during the day, the test times were randomized such that equal numbers of tests were taken in the morning before noon on weekends and weekdays (either Wednesday or Thursday), and in the evenings after 1800 hours on weekends and the same weekdays.
Immediately following the PC-based vision tests, the software administered a series of questionnaires. The first question inquired about photopsias or light show phenomena experienced during the vision test session. Subjects were asked if they noticed the following types of photopsias: white-out glare, slow phosphenes, quick flashes of light, static noise, and fluorescence or background glow. These descriptions of photopsias were previously identified during a survey of photopsias in RP.3 More than one selection was permitted if participants noticed more than one type of photopsia.
Four standardized questionnaires to assess psychosocial factors were also administered after each PC test session after the question about photopsias: the Stanford Sleepiness Scale (SSS),7, 8 Epworth Sleepiness Scale (ESS),9 Perceived Stress Scale (PSS),10 and the Positive and Negative Affect Scales (PANAS).11 The SSS consists of a single item 7-point scale to determine sleepiness at the time of test administration, and the ESS contains 8 items to inquire about subjects' tendency to doze during various activities on the day of the test.
For the PSS, subjects indicated the degree to which situations in their life are appraised as stressful, or how often they have found their lives unpredictable, uncontrollable, and overloaded in the last 24h. The questions are general in nature and hence relatively free of content that might be specific to any subpopulation group or topic. Levels of appraised stress measured by the PSS should be influenced by daily hassles, major events, and changes in coping resources. Also, it may include non-occurrence of events, expectations concerning future events, and stress from events occurring in the lives of friends and relatives. The PSS is not a diagnostic instrument, so there are no established cutoffs. The 5-point scale for each item in the PSS is: 0=never, 1=almost never, 2=sometimes, 3=fairly often, and 4=very often. Total scores for the 14 items can range from 0 to 56. In a large probability sample of US adults who were asked about stress in the last month, the mean±SD for the PSS was 19.6±7.5.12
The PANAS provides a brief measure of mood, consisting of 10 items to assess positive mood (interested, excited, strong, enthusiastic, proud, alert, inspired, determined, attentive, and active) and 10 items to assess negative mood (distressed, upset, guilty, scared, hostile, irritable, ashamed, nervous, jittery, and afraid) in the past 24h, and each set is summed to create a score of positive or negative mood. The 5-point scale for each item in the PANAS is: 1=very slightly, 2=a little, 3=moderately, 4=quite a bit, and 5=extremely. Total scores for each set of 10 items can range from 10 to 50. In a large sample of US adults (mean age 38 years, SD 13) who were asked at one occasion about mood states in the last few weeks, the mean±SD was 31.0±8.1 for positive mood and 19.4±7.1 for negative mood.13 Another previous study in a large sample of college students reported that scores tended to be higher for both positive and negative mood on average by ~3 points when respondents rated mood over the past few weeks vs today.11
Before each PC-based vision test, the participants indicated if they were exposed to bright, medium, or dim light in the previous hour. On a single occasion during the course of the study, participants completed the Beck Depression Inventory (BDI),14 which was mailed or emailed to them. The standard cutoffs for the BDI are: 0–9=minimal depression, 10–18=mild depression, 19–29=moderate depression, and 30–63=severe depression.
We defined subjects who experienced photopsias frequently during the PC-based vision tests as those with the presence of photopsias during >20% of the test sessions. Two-sample t-tests were used to compare characteristics (mean age, psychosocial variables, and lab-based vision measures) of subjects who did and did not experience photopsias frequently. We determined the mean score across all test sessions for each psychosocial variable (perceived stress, positive and negative mood, and sleepiness), and used logistic regressions to determine odds ratios for experiencing photopsias frequently (>20% as a binary variable) in relation to each mean psychosocial variable and depression score.
Another aim of the study was to determine whether the presence or absence of photopsias as a binary variable during each session was related to each of the three psychosocial states assessed at the time of the session as a continuous score. These repeated measures data were fitted using multi-level, mixed effects models for logistic regression, with clustering by subject. Models assuming random intercepts as well as models assuming both random slopes and random intercepts were explored. The log likelihoods for these models were approximated by adaptive Gaussian quadrature. Data were analyzed using Stata/IC Version 10.0 (Stata Corp., College Station, TX, USA).
Across all subjects, photopsias were indicated during 47% of test sessions. In all, 5 (14%) subjects never noted photopsias, while 5 (14%) subjects noted photopsias at every test session. A total of 24 (67%) of the subjects experienced photopsias frequently (>20% of test sessions) during the PC-based vision tests. The most common type of photopsia was (a group/series of) quick flashes of light, noted during 17% of test sessions, followed by phosphenes, described as slow, localized dots or shapes, during 11% of sessions. White-out glare was noted at 8% of sessions, fluorescence or background glow was experienced at 6% of sessions, and static noise (like on a TV without reception) was seen at 5% of sessions.
Table 1 compares the characteristics of subjects who noted photopsias frequently (>20%) during test sessions to those who experienced them less frequently. The vast majority of males (89%) had an increased frequency of photopsias, which was statistically significantly higher (P=0.005) than that of females (44%). We explored whether there were any statistically significant differences among males vs females for lab-based ETDRS VA (P=0.96), Pelli–Robson CS (P=0.69), GVF (P=0.31), mean PC-based VA (P=0.84), mean PC-based CS (P=0.34), mean PC-based VF (P=0.26), or the duration of vision loss (P=0.59) or night vision loss (P=0.40). We did not find evidence of any statistically significant differences in the level of vision according to gender, indicating that males and females were comparable according to their severity of RP. However, the males in this study on average reported statistically significantly greater levels of depressive symptoms on the BDI (7.4 points higher than females; 95% CI: 1.8, 13.1; P=0.01). There was also a trend toward a significant difference according to gender for the mean PSS score (males 2.7 points higher than females; 95% CI: −0.5, 5.9; P=0.10) and mean positive mood score (males 4.7 points lower than females; 95% CI: −9.8, 0.5; P=0.07).
There were no statistically significant differences in the frequency of photopsias in relation to subjects' age, vision, and sleepiness measures (ESS and SSS). Subjects with photopsias that occurred more frequently had a mean PSS score that was 4.3 points higher on average than those with less frequent photopsias (noted <20% of the time) (95% CI: −1.7, −6.9; P=0.002). Individuals with photopsias that occurred more frequently had a mean positive mood score that was 7.7 points lower on average than those with less frequent photopsias (95% CI: 2.8, 12.5; P=0.003). Participants with photopsias that occurred more frequently had a mean negative mood score that was 2.7 points greater on average than those with less frequent photopsias (95% CI: −0.2, −5.3; P=0.04). The depressive symptoms score was 5.8 points greater on average for subjects with more frequent photopsias as compared with those with less frequent photopsias (95% CI: 0.7, 10.7; P=0.03).
Table 2 shows the crude and adjusted odds of frequent photopsias (>20% of test sessions) for each mean psychosocial variable. After adjusting for age, gender, VA, and GVF, for every 1-point increase in the mean perceived stress score, there was a statistically significant 57% increase in the odds of noting photopsias frequently (95% CI: 1.04, 2.4; P=0.03). For every 1-point increase in the mean positive mood score, there was a statistically significant 38% decrease in the odds of noting photopsias frequently (95% CI: 0.39, 0.98; P=0.04). There was a non-statistically significant trend for negative mood, such that for every 1-point increase in the mean negative mood score, there was a 44% increase in the odds of noting photopsias frequently (95% CI: 0.95, 2.2; P=0.09). The odds of noting photopsias frequently did not increase statistically significantly according to the sleepiness measures or depressive symptoms.
Figure 1 provides a graphical depiction of the data, indicating a lower median and interquartile range for the mean positive mood score in subjects with photopsias during >20% of sessions. Figure 1 also shows a higher median and interquartile range for the mean perceived stress score for those with photopsias noted during >20% of sessions.
Table 3 displays the adjusted odds of experiencing photopsias at a test session in relation to 1 and 3 point changes in the psychosocial variables, as well as light exposure. There were no significant or qualitative differences in the crude vs adjusted odds in Table 3, and therefore only the adjusted odds are reported. After adjusting for age and gender, for every 3-point increase in perceived stress and positive mood score, there was a statistically significant 16% increase and 17% decrease in the odds of experiencing photopsias, respectively. The within-subject mean SD for the perceived stress and positive mood scores across test sessions was 4.5 points (range 1.3–10.8) and 5.1 points (range 1.6–8.7), respectively.
To further illustrate the scale of the psychosocial questionnaires, we determined relative changes from the mean for 1- and 3-point score changes. Across subjects, a 1-point score change was roughly equivalent to an 8% change from the mean for the perceived stress and positive mood scores, while 3-point score changes were roughly equivalent to 18 and 25% changes from the mean for the perceived stress and positive mood scores, respectively. Subjects had a change of at least 3 points from their mean score across 45% of sessions for the PSS and 49% of sessions for positive mood score. Figure 2 depicts the unadjusted increasing probabilities of photopsias with increasing perceived stress score and the decreasing probabilities of photopsias with increasing positive mood score.
The results in Table 3 are based on random intercept models. Although theoretically it may seem appropriate to allow each subject to have their own random slope in addition to a random intercept, as effects may vary across individuals, exploratory data analyses supported using a random intercept only model for the final analyses. The coefficients from the random slope and intercept models were not significantly or qualitatively different than the random intercept only models.
Negative mood, sleepiness, and light exposure (dim or bright) in the past hour were not statistically significantly associated with the occurrence of photopsias at a test session. Subjects had a change of at least 3 points from their mean score across 38% of sessions for negative mood score, 21% of sessions for the ESS, and 2% of sessions for the SSS. Across all subjects, 27 and 17% of the PC tests were taken after dim and bright light exposure in the past hour, respectively.
We were able to determine whether within-session variability occurred during VA and CS as these tests measured two thresholds simultaneously and independently through Bayesian estimation within a single session. We examined whether the presence of photopsias affects test performance within session. During CS testing, at times when there was no within-session variability (ie, the two thresholds were the same; during 31% of all sessions), subjects were less likely to report photopsias (12% of all sessions) (χ2 test: P=0.01). At times when there was no within-session test variability, on average the mean CS was better by 0.023 logCS (95% CI: −0.04, −0.003; P=0.02). However, at times when the subjects reported photopsias during the vision tests, we did not find a statistically significant reduction in CS on average. We also did not find any statistically significant effect on VF, VA, or within-session variability of VA when photopsias were noted.
In the present study, we have shown that both an increased frequency of photopsias across sessions and the occurrence of photopsias at each PC-based vision test session were statistically significantly associated with increased perceived stress and decreased positive mood. Higher positive mood reflects a state of greater energy, increased concentration, and pleasurable engagement, whereas lower positive mood is characterized by sadness and lethargy. Positive mood tends to be related to social activity and satisfaction, as well as to the frequency of pleasant events.11 We did not find any significant relationships with sleepiness, light exposure in the past hour, or subjects' age or level of vision.
Some may consider it an unexpected finding that positive but not negative mood was related to occurrence of photopsias. However, this finding is less surprising given that it has been previously reported that positive and negative mood measured with the PANAS are very weakly, negatively correlated, and are relatively independent both within- and between-subjects.15 Another previous study found that the dispositional components of positive and negative mood were independent, while the occasion- or situation-specific aspects of positive and negative mood were significantly correlated.16 Therefore, perhaps the difference in our findings for positive and negative mood reflects trait or dispositional aspects of mood reported by the subjects, rather than occasion-specific components.
We were not able to confirm the previously surveyed RP patient reports of an association between photopsias and fatigue. Sleepiness scales, such as the SSS and ESS used in the current study, depend entirely on the individual's perception of the problem. It has been previously proposed that the construct measured by the ESS is uncertain, and it may be something other than daytime sleepiness or sleep propensity.17, 18 Another limitation of the ESS scale is that it asks subjects to imagine themselves in situations they may actually rarely or never experience. Lastly, a recent paper determined that fatigue and sleepiness are two distinct constructs.19 Sleepiness refers to the propensity for spontaneous sleep onset, while fatigue indicates that it is difficult to maintain motor or mental energy levels, and may recover with rest, not necessarily sleep. We therefore would recommend future studies to evaluate the relationship between photopsias and fatigue measured by the Fatigue Severity Scales20 rather than sleepiness.
The current study did not find that the amount of light exposure in the past hour as reported by the subjects was related to the occurrence of photopsias during the PC- tests. We hypothesized that dim or bright light exposure may increase photopsias, on the basis of previous RP subjects' survey responses. Perhaps, changes in lighting have a more immediate effect on photopsias, and the amount of time that we inquired about was too long. Alternatively, a quantitative measure of light exposure using a lux meter may be a more robust measure than the participants' subjective ratings of bright, medium, and dim.
The retinal vs cortical origin of photopsias in retinal degeneration patients has been a topic of discussion for over a century.5, 21 In RP, it has been hypothesized that photopsias may be manifestations of spontaneous activity in degenerating retinal cells due to remodeling in the inner retina.22 There is an increased likelihood that intact neurons may discharge spontaneously due to lack of afferent impulses when there is disruption of the normal interaction between generation of an action potential, discharge, and inhibition.5 It has also been hypothesized that photopsias may be the release phenomena stemming from lack of inhibitory visual input. It is an interesting finding that psychological factors are related to photopsias; however, we were unable to determine in the present study design whether physiological factors related to changes in stress or positive mood contribute to these phenomena.
Over two-thirds of previously surveyed RP patients indicated that photopsias interfered with their vision.3 A limitation of the present study is that we did not ask the subjects to indicate during which vision test(s) they experienced the photopsias, and whether the photopsias were in a location that would have interfered with the test. This limited our ability to demonstrate whether vision test performance was impaired by the presence of certain types of photopsias. Photopsias can occur in a vast variety of situations and can take on several different forms and durations across RP patients, thereby making it difficult to determine their impact on patients' visual function.
During VA, CS, and VF assessments, some RP patients will report that photopsias interfere with their test performance, which is an important consideration when attempting to obtain consistent measures during clinical trials. RP patients implanted with retinal prostheses also note these phenomena and may have difficulty discriminating them from electrical stimulation provided by the prosthesis. Therefore, future research should attempt to measure and reduce the interference of photopsias in these situations. In addition, future research should focus on mechanisms involved in these phenomena, and determine whether increased stress and photopsias are related to RP disease progression.
Prospective designs, such as the one reported here, are important when studying this type of visual phenomena because retrospective studies may underestimate photopsias, if patients fail to notice, deny, or forget them. Many RP patients are surprised to learn that their photopsias are related to their RP and that others with RP also experience photopsias. The present study helps patients and providers understand some factors that contribute to an increased tendency to experience photopsias in RP. This study also suggests the need to test whether interventions involving mind–body therapies for the reduction of negative psychosocial states may reduce the frequency of photopsias in RP.
We wish to thank the Advanced Methods in the Design and Analysis of Cohort Studies instructors, Drs Chris Cox and Alvaro Munoz, at the Johns Hopkins School of Public Health, as well as the 2010 class members for their insightful and valuable contributions. The funding support was provided by NIH K23EY018356 to AKB; Johns Hopkins Center for Mind–Body Research (NIH R24AT004641). The sponsors or funding organizations had no role in the design, conduct, or analysis of this research.
The authors declare no conflict of interest.
Presented at the 21st annual Wilmer Research Meeting in Baltimore, MD, USA on 23 April 2010, and the Envision Conference in San Antonio, TX, USA on 25 September 2010.
PubMed Central Canada is a service of the Canadian Institutes of Health Research (CIHR) working in partnership with the National Research Council's national science library in cooperation with the National Center for Biotechnology Information at the U.S. National Library of Medicine(NCBI/NLM). It includes content provided to the PubMed Central International archive by participating publishers.


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Thread: watermarks certificates
10-03-04, 14:55 #1Registered User
- Join Date
- Oct 2004
- Posts
- 1
watermarks certificates
hey i run a football team and i been wanting to hold a league for the local district area for uner 13s.
i been designing certificates but somethings missing and yep its the nice chinny watermark medal on it of a football.
so my qustion is how do i create them nice shiny logos???
oh yer dont for get to mention any software hardware i might need to do this because i heard about you needing a laser printer and i have a inkjet but i dont mind spending £95 on a laser printer for the kids.
thanks for your help.


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jChat - Ajax Chat/Messages System
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jChat is an ajax realtime chat/messages application created with jquery, php and mysql to be integrated to bootstrap admin panels templates or bootstrap applications. Its an advanced and simple chat/messages system with very low bandwith usage with the ability to scroll throught older messages, delete messages, send messages and packed with 72 emoticons + your own.Visit publisher site: jChat - Ajax Chat/Messages System
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This contest has thrown up a few surprises recently including Aidan O'Brien's second string in last year's renewal. But Say looks a long way behind stablemate Moth, third in the 1000 Guineas at Newmarket where Roz was well beaten. Moth is a leading contender along with the unbeaten Liber Nauticus, the workmanlike winner of the Musidora at York but potentially capable of much better, although Secret Gesture was the most impressive of the trial winners. She beat Miss You Too by 10 lengths at Lingfield and has outstanding claims ahead of Ralph Beckett's other filly, Talent, who got the better of Madame Defarge at Newmarket earlier this month. The latter's stable companion THE LARK has plenty to find on the face of it, but she may well have as much latent ability as her half-sister Sariska, who won this for Michael Bell in 2009, and has a sporting chance at a big price to prove it today. Banoffee adds to a fascinating Oaks as she beat Gertrude Versed in the Cheshire Oaks recently and Hughie Morrison went within a neck of winning this last year with Shirocco Star.
Banoffee (IRE) 9-1 (8-12) Slowly into stride, held up towards rear, headway on inside over 1f out, stayed on inside final furlong, led final 75 yards, won going away, eased close home, won at Chester 1m 3f 3yo lst fll (1) gf beating Gertrude Versed (8-12) by 1 1/4l, 10 ran.
Gertrude Versed 12-1 (8-12) Tracked leader, led over 2f out, clear over 1f out, ridden and edged right inside final furlong, headed and no extra final 75 yards, just held on for 2nd, 2nd of 10, 1 1/4l behind Banoffee (8-12) at Chester 1m 3f 3yo lst fll (1) gf.
Liber Nauticus (IRE) 4-6fav (8-12) Keen early held up in touch, pushed along and headway over 2f out, soon switched right, ridden to lead over 1f out, stayed on strongly towards finish, won at York 1m 2f 3yo fll Grp 3 (1) gs beating Romantic Settings (8-12) by 1 1/2l, 6 ran.
Madame Defarge (IRE) 5-1 (8-12) Dwelt and hampered start, in rear, headway over 1f out, not clear run and switched right inside final furlong, ran on, 3rd of 8, 2 3/4l behind Talent (8-12) at Newmarket 1m 2f 3yo lst fll (1) gf.
Miss You Too 9-2 (8-12) Steadied start, pulled very hard in rear, soon prominent, led over 5f out, headed over 2f out, soon outpaced by winner, 2nd of 7, 10l behind Secret Gesture (8-12) at Lingfield 1m 3f 3yo lst fll (1) gd.
Moth (IRE) 9-1 (9-0) Slow into stride in rear, headway over 1f out, ridden and ran on to go 3rd final strides, not reach leaders, 3rd of 15, 2l behind Sky Lantern (9-0) at Newmarket 1m 3yo Fll Grp 1 (1) gf.
Roz 33-1 (9-0) In touch, ridden and weakened over 1f out, 10th of 15, 14l behind Sky Lantern (9-0) at Newmarket 1m 3yo Fll Grp 1 (1) gf.
Say (IRE) 1-6fav (9-0) Tracked leader in 2nd, disputed approaching straight and led 3f out, soon asserted and in command well over 1f out, stayed on well, won at Cork 1m 4f 3yo fll mdn sft beating Silky Pyrus (9-0) by 9l, 4 ran.
Secret Gesture Evensfav (8-12) In touch, headway over 3f out, led on bit over 2f out, forged clear final furlong, impressive, won at Lingfield 1m 3f 3yo lst fll (1) gd beating Miss You Too (8-12) by 10l, 7 ran.
Talent 11-1 (8-12) Keen tracked leaders, ridden over 2f out, every chance inside final furlong, stayed on to lead towards finish, won at Newmarket 1m 2f 3yo lst fll (1) gf beating Lady Nouf (8-12) by 1/2l, 8 ran.
The Lark 9-4 (8-12) Held up in last, closed on outside over 3f out, ridden and unable to quicken over 1f out, stayed on inside final furlong, pressed 2nd towards finish, no impression on winner, 3rd of 6, 2 1/2l behind Winsili (8-12) at Newbury 1m 2f 3yo lst fll (1) gf.


text: I think it's a prime example, if we're fussing over it, maybe the price was too low. That's fine but customers see the price hike and they know what it means, too... The devil may care but it hurts my business, the day the wrong customer starts shooting off at the mouth about this practice... Folks, if a business owner can take it personal, rest assured there's a customer who can do it, too. That is why I found a better way of doing things over the years... Charge appropriately to begin with, give a solid estimate in the first place. Now they can call, cancel, start back up, stop, no start, hey wait, ok and last minute hey can you come by this afternoon?! And I just say "yes sir, yes ma'am" or whatever the case may be... Charge the right price upfront and it's all just another day at work. Because, and it took me years to nail it down, but when you CAN show up this afternoon? You can also be the one guy who charges a little bit more. Simple, don't forget to smile.


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May be involved in transcriptional regulation.. Additionally we are shipping and many more products for this protein.
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This KRAB-zinc finger protein (show ZNF331 Antibodies) serves as a moderate transcriptional factor for Rpe65 (show RPE65 Antibodies) gene upregulation.
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zinc finger protein 115 (Y20)


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Mold can, of course, only grow in areas where moisture is present, and can grow with even a small plumbing leak. To ensure there are no leaks in the plumbing, we put water in the pipes of our homes, with the appropriate amount of pressure, for several weeks before sheet rock. During this time, we visually inspect every joint for even the tiniest leak. By the time sheet rock goes up, any problem will have been identified and repaired. The best way to keep problems from occurring even before this stage, however, is to pour a perfect slab so that all the plumbing penetrations hit the walls perfectly (see the discussion on the Foundation).
HVAC (Air conditioning and Heating)
Your HVAC system is a critical component to preventing mold while preserving indoor air quality. A proper system will push the air through your home, replacing the moist outside air with drier "conditioned" air. One of the downsides of the new tight, energy-efficient methods that are employed in home building is a propensity for mold to develop. At Jenkins Custom Homes we understand how to build a tight, energy-efficient home with methods that will not develop mold problems over time. We have been building mold-free homes since 1992, and we are continually educating ourselves about new techniques and installation methods. The NAHB (National Association of Home Builders) constantly performs research in this area. As members of the NAHB, the Texas Association of Builders, and the Greater Austin Home Builders Association, we stay current on their findings so that we can ensure we are on the leading edge of this subject.
Electrical & Low Voltage Wiring
The final component that must be installed at this phase of construction is electrical and low voltage wiring. Every single electrical plug, ethernet drop, and cable outlet must have the appropriate wiring before the home gets insulation and sheet rock.


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HOUSE auctions scare me. Not in a Hannibal Lecter or Wolf Creek kind of way - it's more like Mr Bean, most Ben Stiller movies or certain new reality TV shows.
I can't help but feel awkward and sad for all the losers at an auction. And there are plenty of them - from every bidder who doesn't get the grand prize to the person whose home doesn't attract a single bid.
It's a very public way to say "you lose''. I've bought and sold several houses and investment properties in the past 15 years but never one at auction.
Apparently, I'm not alone. Buyers' agent Patrick Bright from EPS Property Search says people often tell him they don't want to bother with auctions.
These people are seriously limiting their options because they don't understand the process, Bright says.
"If you know what you're doing and stick to a sensible, well-researched and pre-determined limit, you can purchase some great properties at some great prices,'' he says.
An auction is arguably the cleanest way to buy or sell property because you generally know exactly what the competition will pay.
So, in the interests of banishing my fears and those of other auction avoiders, here are five key financial tips from Bright and other auction experts.
1. Monitor prices in the area of similar properties to see what's selling and for how much. Attend as many auctions as you can to get a feel for the process, talk to agents and even the neighbours.
2. Don't let emotion push you out of your financial comfort zone - if you are concerned, get someone to bid for you or don't go to the auction. And don't set a round number limit like most people - adding an extra $1000 or $750 might win it.
3. Treat it as a business deal, which will help you make objective and clear decisions. This is obviously easier for investors than buyers.
4. Make sure you have finance approved beforehand as there can be huge costs if you break the contract. The winning bid is a binding contract and you'll need a deposit, typically 10 per cent.
5. If you're serious, don't be afraid to spend money on property and pest inspections before the auction. Not doing this could be disastrous.
There. My fears are banished. Sort of. Although "Auction Avoiders'' could be a catchy name for a new reality TV show.
Anthony Keane is editor of Your Money, which appears in News Limited publications on Mondays.
* Ensure the contract has been reviewed by a solicitor
* Get a pest and building inspection done
* Make sure a strata search is completed
* Get finance pre-approval
Originally published as Take anxiety out of auctions


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About Us
Our Philosophy
To provide a full service professional pet grooming salon and mobile service that is focused on providing quality customer service and animal care in a friendly, fun and safe environment. To create a grooming school that is focused on developing students with confidence based on knowledge and technical skill to prepare them on their professional path in the pet industry.
American Grooming Academy Objective
The goal of the American Grooming Academy is to offer training and career development for those individual who desire a career in the professional pet industry. The academy offer's several different programs; "Professional Bather", "Professional Pet Stylist and "Professional Advance Pet Stylist" where an individual can choose from to match their desired career path. The Academy also offers career development seminars and workshops for the professionals in the Pet Industry. By going to "Academy" on our web site, you will learn more about our Academy and the programs offered. Or, give us a call at American Grooming Services (888) 550-WASH (9274) and ask to speak to one of our Admission Advisors. Get Started Today!
American Grooming Services Facility
American Grooming Services is a spacious 1431 square feet and contains several different areas: Whether you are interested in having your pet groomed at our salon or are a potential student, we welcome visitors! Give us a call today, and set up a guided tour of our facility. American Grooming Services (888) 550-WASH (9274) See you soon!
Front Lobby
American Grooming Services is an upscale full service grooming salon and mobile grooming service were the pet community will have the option of selecting a professional pet stylist or pet stylist student to complete their pets grooming service from either the salon or at the convenience of their home with mobile grooming. To learn more about our grooming services you can go to "Grooming Services" on this web site or give us a call at "American Grooming Services" (888) 550- WASH (9274).
Grooming Salon Area
Our grooming salon is a spacious upscale full service salon and was design to create a positive experience for our customers, their pets in our care and the grooming students who attend our Grooming Academy. The Salon has been equipped with the latest grooming equipment in the industry, where creating a safe and clean environment are our priority.
Bathing and Drying Area
The Academy is equipped with Stainless steel tubes in the bathing area, complete with large dog ramp and comfort mats for pets and students.
Pet Resting Area
Our customers' pets are housed in a separate area provided with music, comfort and safety.
Seminar Room and Library area
The Seminar room is available to students during regular school hours.
The Library is located within the school's seminar room, and consists of various books and videos relating to the pet grooming industry. In this large space we also hold seminars and host guest speakers.
Affiliations and Memberships
SCPGA, Southern California Professional Groomers Association
P.O. Box 728
La Puente, CA 91747
IPG, International Professional Groomers, INC.
6475 Wallace Road NW
Salem, OR 97304
Temecula Valley Chamber of Commerce
26790 Ynez Court
Temecula, CA 92591
National Dog Groomers Association of American
NDGAA P.O Box 101, Clark Pennsylvania 16113
State Licensure and Approval
American Grooming Academy is a private vocational school approved by the Bureau for Private Post-secondary Education under the California Private Postsecondary Education Act of 2009 and Title 5. California Code of Regulations Division 7.5. Private Postsecondary Education. The Bureau for Private Postsecondary Education approval means that this institution and its operation comply with the standards established under the law for occupational instruction by private post-secondary educational institutions. Institutional approval is subject to continual review and the institution must reapply for approval every three years.


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FREE Recipes From Campbell's !
Spending time at home and looking for some yummy recipes to get ready for your family ?
Here are some FREE Campbell's recipes for you to try, starting from the "Slow cooker Spaghetti Sauce" !
Click the green "Go to offer" button to get more recipes for your enjoyment ! :)


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MELBOURNE, Fla., Nov. 11 (UPI) -- A reconfigurable Ka-band software-defined radio for use in space has won Harris Corp. a top research and development honor.
R&D Magazine named the system developed in collaboration with NASA as one of the 100 most significant U.S. technology innovations of 2013.
Ka-band frequency technologies provide high-speed broadband connectivity for data, digital video and audio transmission. The Harris/NASA team developed the first space-qualified, software-defined radio that operates in the high-capacity Ka-band frequency range, setting the stage for replacing unique fixed-function mission radios with in-orbit, reprogrammable, multi-waveform software defined radios.
The Harris/NASA software-defined radio is already in use. It is operational on the International Space Station and was successfully reprogrammed, demonstrating high-speed data transmissions through the NASA tracking data relay satellite system.
Harris said that for the system it leveraged its AppSTAR reconfigurable payload architecture, which enables ground mission planners to reconfigure and a radio's functions during a mission by uploading or modifying software.


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Economist Day Book
The Economist Daybook
The Economist day book the essential business companion for capturing all your ideas. The day book is A4 lined page, with a to-do column on each page and useful graph paper at the back of the note book.
Delivery information
We will aim for orders to be shipped within 2 working days.
We Also Recommend
The Economist bluetooth portable speaker
Jotter card refills


text:
BioCOS Life science Private Ltd
BioCOS Life science Private Ltd
Bateman A.,Wellcome Trust Sanger Institute |
Agrawal S.,Institute of Bioinformatics and Applied Biotechnology IBAB |
Agrawal S.,BioCOS Life science Private Ltd |
Birney E.,European Bioinformatics Institute |
And 28 more authors.
RNA | Year: 2011
During the last decade there has been a great increase in the number of noncoding RNA genes identified, including new classes such as microRNAs and piRNAs. There is also a large growth in the amount of experimental characterization of these RNA components. Despite this growth in information, it is still difficult for researchers to access RNA data, because key data resources for noncoding RNAs have not yet been created. The most pressing omission is the lack of a comprehensive RNA sequence database, much like UniProt, which provides a comprehensive set of protein knowledge. In this article we propose the creation of a new open public resource that we term RNAcentral, which will contain a comprehensive collection of RNA sequences and fill an important gap in the provision of biomedical databases. We envision RNA researchers from all over the world joining a federated RNAcentral network, contributing specialized knowledge and databases. RNAcentral would centralize key data that are currently held across a variety of databases, allowing researchers instant access to a single, unified resource. This resource would facilitate the next generation of RNA research and help drive further discoveries, including those that improve food production and human and animal health. We encourage additional RNA database resources and research groups to join this effort. We aim to obtain international network funding to further this endeavor.
Das S.,Ecole Normale Superieure de Lyon |
Cong R.,Ecole Normale Superieure de Lyon |
Shandilya J.,Jawaharlal Nehru Centre for Advanced Scientific Research |
Senapati P.,Jawaharlal Nehru Centre for Advanced Scientific Research |
And 7 more authors.
FEBS Letters | Year: 2013
Nucleolin is a multifunctional protein that carries several post-translational modifications. We characterized nucleolin acetylation and developed antibodies specific to nucleolin K88 acetylation. Using this antibody we show that nucleolin is acetylated in vivo and is not localized in the nucleoli, but instead is distributed throughout the nucleoplasm. Immunofluorescence studies indicate that acetylated nucleolin is co-localized with the splicing factor SC35 and partially with Y12. Acetylated nucleolin is expressed in all tested proliferating cell types. Our findings show that acetylation defines a new pool of nucleolin which support a role for nucleolin in the regulation of mRNA maturation and transcription by RNA polymerase II. Structured summary of protein interactions: SC35 physically interacts with Nucleolin by anti bait coimmunoprecipitation (View interaction) Nucleolin and SC35 colocalize by fluorescence microscopy (View interaction). © 2013 Federation of European Biochemical Societies. Published by Elsevier B.V. All rights reserved.
Cong R.,Ecole Normale Superieure de Lyon |
Cong R.,East China Normal University |
Das S.,Ecole Normale Superieure de Lyon |
Ugrinova I.,Ecole Normale Superieure de Lyon |
And 6 more authors.
Nucleic Acids Research | Year: 2012
Nucleolin is a multi-functional nucleolar protein that is required for ribosomal RNA gene (rRNA) transcription in vivo, but the mechanism by which nucleolin modulates RNA polymerase I (RNAPI) transcription is not well understood. Nucleolin depletion results in an increase in the heterochromatin mark H3K9me2 and a decrease in H4K12Ac and H3K4me3 euchromatin histone marks in rRNA genes. ChIP-seq experiments identified an enrichment of nucleolin in the ribosomal DNA (rDNA) coding and promoter region. Nucleolin is preferentially associated with unmethylated rRNA genes and its depletion leads to the accumulation of RNAPI at the beginning of the transcription unit and a decrease in UBF along the coding and promoter regions. Nucleolin is able to affect the binding of transcription termination factor-1 on the promoter-proximal terminator T0, thus inhibiting the recruitment of TIP5 and HDAC1 and the establishment of a repressive heterochromatin state. These results reveal the importance of nucleolin for the maintenance of the euchromatin state and transcription elongation of rDNA. © 2012 The Author(s).
Prakash A.,Institute of Bioinformatics and Applied Biotechnology |
Yogeeshwari S.,Institute of Bioinformatics and Applied Biotechnology |
Sircar S.,Institute of Bioinformatics and Applied Biotechnology |
Agrawal S.,Institute of Bioinformatics and Applied Biotechnology |
Agrawal S.,BioCOS Life science Private Ltd
PLoS ONE | Year: 2011
Vibrio cholerae, the enteropathogenic gram negative bacteria is one of the main causative agents of waterborne diseases like cholera. About 1/3rd of the organism's genome is uncharacterised with many protein coding genes lacking structure and functional information. These proteins form significant fraction of the genome and are crucial in understanding the organism's complete functional makeup. In this study we report the general structure and function of a family of hypothetical proteins, Domain of Unknown Function 3233 (DUF3233), which are conserved across gram negative gammaproteobacteria (especially in Vibrio sp. and similar bacteria). Profile and HMM based sequence search methods were used to screen homologues of DUF3233. The I-TASSER fold recognition method was used to build a three dimensional structural model of the domain. The structure resembles the transmembrane beta-barrel with an axial N-terminal helix and twelve antiparallel beta-strands. Using a combination of amphipathy and discrimination analysis we analysed the potential transmembrane beta-barrel forming properties of DUF3233. Sequence, structure and phylogenetic analysis of DUF3233 indicates that this gram negative bacterial hypothetical protein resembles the beta-barrel translocation unit of autotransporter Va secretory mechanism with a gene organisation that differs from the conventional Va system. © 2011 Prakash et al.


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Primary tabs
How should the U.S. respond to calls to remove the 5th Fleet from Bahrain?
Nothing, our presence in Bahrain is crucial to the war on terror.
49% (749 votes)
Bahrain is a key ally; if the rulers request us to leave, we should.
32% (496 votes)
Leave because our dependence on Mideast oil is declining.
4% (61 votes)
Temporarily remove the fleet but be ready to return.
15% (226 votes)
Total votes: 1532


text:
Live it every day.
A healthy lifestyle is filled with activity, purpose, healthy eating and social connection. Based on our Residents' interests and requests, we have expanded community programming to include these physical and intellectual activities:
- Mat Pilates
- Dance Classes
- Water aerobics
- Auqa Zumba classes
- Lap swimming
- Laughter Yoga
- Senior fitness tests
- Book clubs
- Poetry groups
- Computer classes
- Lecture series
Amenities in Westminster Commons
- Indoor saline pool
- Aerobics and Pilates studio
- Creative arts studio
- Game room
- Expanded library
- Café
- Courtyard with walking loop
- Putting green
- Gardening plots
Mind, body and spirit all come together when you're living well.
Discover whole-person wellness at Westminster.


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Home >> About the Money >> FAQs
Earn money by participating in client-sponsored market research. Based on some of the demographic data you provide, Opinions4Good will send you opportunities to earn cash by sharing your opinions about our clients' products, services, advertising, and more. Payments are made quarterly by check. Non-profits include organizations such as associations, alumni groups, community services, and charities.
Put your opinions to work supporting your favorite non-profit organization, which you may change at any time. You contribute at least 25% of your earnings to your non-profit. You can optionally choose to contribute 50%, 75%, or even 100% of your earnings. Opinions4Good takes care of all the bookkeeping, but charges no fees — sending 100% of your earnings to you and your non-profit.
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Your opinions matter, and our clients are willing to pay to hear them. By participating, you'll be asked to provide feedback on a range of fun products, from your favorite candy to the latest movies you've seen. Other topics range from the services you use, advertising campaigns, and more!
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Joining Opinions4Good costs you nothing. You pay no fees, and you share 25% of your earnings (or more, it's up to you!) with your non-profit. You'll have chances to put your opinions to work and learn more about the good work of the non-profits you and our other members support.
Plus, Members can invite friends and family to join!
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Members are in complete control of the information they provide to Opinions4Good. Participating in client-sponsored research is always opt-in, and your responses are always anonymous.
Trust is the key to our shared success. Each element of Opinions4Good is designed to fiercely protect our members' privacy. Every activity is opt-in, every survey participant is anonymous, and every member is in full control of their secure information. Our business depends on maintaining the trust placed in us.
Click here to view our Privacy Policy.


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CodePlexProject Hosting for Open Source Software
Here is a brief description of all projects in this solution.
For further details of code please refer to
SPOT Library Documentation and
Sample Server Documentation
Here is 5 Step simple process to write and consume SPOT Services.
Last edited Dec 3, 2011 at 5:34 PM by vishalkaushik, version 10


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- Please select a date to see the proper prices!
Description of the accommodation:
Rooms, services Radisson Blu Hotel Cebu Cebu City may be an ideal location for a trip or holiday in Philippines. The hotel is offering a tastefully furnished room to those seeking accommodation in Cebu City. The hotel is offering you freshly prepared fine local meals in its restaurant every day. You may also enjoy refreshing wellness services at the hotel. You may also rent a car or join an organized city tour to discover all must-sees of the area. The café and the bar are an ideal location for a personal meeting and a relaxing evening talk. An exact and detailed list of equipment in the rooms and of the services provided by Radisson Blu Hotel Cebu Cebu City you will find on the information sheet below, including any applicable additional fees.
Payment For the reservation you may need to provide advance payment by credit card or credit card guarantee, depending on the exact date, room and price.
Arrival, opening hours Filipino and English languages are spoken by the personnel.
Radisson Blu Hotel Cebu Cebu City rooms Rooms
- Please select a date to see the proper prices!
Accommodation services
Organized sightseeing nearby, Car rental nearby
- Wellness section, relaxation
- Finnish sauna
- Pool (Outdoor - seasonally open)
Bar, Cafe, Elevator
Own restaurant


text:
IPL Match 23th Match Schedule on Date 21th April, 2017 on Kolkata at 08:00 PM. The Team Name is Kolkata Knight Riders and Gujarat Lions.
Kolkata Knight Riders Vs Gujarat Lions Match Live Score
KKR vs. GL
Indian Premier League, 23rd match: Kolkata Knight Riders v Gujarat Lions at Kolkata, Apr 21, 2017
Gujarat Lions won by 4 wickets (with 10 balls remaining)
Kolkata Knight Riders Squad
Sunil Narine
Gautam GambhirC
Robin Uthappa
Manish Pandey
Yusuf Pathan
Suryakumar Yadav
Shakib Al Hasan
Chris Woakes
Nathan Coulter-Nile
Kuldeep Yadav
Umesh Yadav
Gujarat Lions Squad
Aaron Finch
Brendon McCullum
Suresh RainaC
Dinesh Karthik
Ishan Kishan
Dwayne Smith
Ravindra Jadeja
James Faulkner
Praveen Kumar
Basil Thampi
Dhawal Kulkarni
KKR vs GL 23th Match End. Gujarat Lions won the Match. Please Keep Visit IPL 2017 Live score


text:
Peter, Paul And Mary - Wedding Song
Wedding Song(Difficulty: hard)
CHORDS Am Bb C C) C+D D Eb Em F G
*********************************************** Noel plays the 12-string guitar open with no capo. These chords, played out of 'G' formations, will match the recorded pitchonce you tune four half steps. ************************************ (guitaretab.com)


text:
LengthOut of respect for each client, we work hard to keep your appointments within the length of time scheduled. Should we be close to the end of our scheduled time yet have more to discuss, you may choose to extend the appointment if our schedule allows in 15 minute blocks. The additional time will be billed at your attorney's regular hourly rate.
We recognize that legal expenses are often high. The following payment policies are designed to help you with the cost of the work.


text:
|01 Apr 2014
Hello Larry,
What brand and model of keyboard and mouse did you buy? This information would be helpful for others who may want to set their sleep times similar to yours.
Thanks, for updating the thread.
|My System Specs
|01 Apr 2014
Windows 7 Home Premium 64bit
I bought a Microsoft Wireless Comfort 5000 combination mouse and keyboard. The mouse does not have all the features that the Logitech mouse had, but I am left handed, so this one works very well for me.
Anak, thanks for telling me about marking this a solved.
Thanks to both of you for being so nice and helpful.
|My System Specs
|01 Apr 2014
Thank you, for providing the requested information.
|My System Specs
|Thread Tools
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2013 南京市二模试卷讲评. 南京市第十三中学 吕华兵. 课外完成. 错题诊断第一步:自主研诊. 5 分钟小组研讨. 错题诊断第二步:小组研诊. 单选三问. 问句意 —— 把握语境 问选项 —— 分类归纳 问考点 —— 顺藤摸瓜. 单选题答题情况统计. 错题诊断第三步:他山之石. 21. The lift in that tall building went wrong and got trapped _______ the floors.
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南京市第十三中学 吕华兵
and got trapped _______ the floors.
People in it had no way out and were in panic.
A. among B. on C. between D. in
____ between parents' expectations and
their kids' desire.
A. commitment
B. comprehension
C. cooperation
D. compromise
n. 承诺,保证;委托;
n. 理解;包含
n. 合作,协作;协力
n. 妥协,和解;折衷
(=if there is any mistake)
in this area.
--- Can't agree more. There are very few,
______, complaints about their service.
A. if any
B. if so
C. if anything
D. if ever
25. She wanted to ask if he had news of
Williams, but words _____ in her throat.
A. burst B. stuck C. broke D. settled
burst in 闯入;突然出现;打断
stick in 陷入,插入, 卡住
break in 打断;闯入;训练;使逐渐习惯
settle in 迁入
26. Alex has been in China for quite a few years.
_______ , he speaks fluent Chinese.
A. Especially
B. Frequently
C. Surprisingly
D. Consequently
adv. 特别;尤其;格外
adv. 频繁地,经常地;时常,屡次
adv. 惊人地;出人意外地
adv. 因此;结果;所以
28. Since the band announced the release of
their new album, the phone hasn't stop
ringing. Many fans ______ to ask about the
exact time.
A. were calling B. had called
C. are calling D. call
30. They have set out to deal with the present
situation _______ they think deserves
the immediate attention.
They are devoting themselves to _______
they think deserves their immediate attention.
A. which B. where C. when D. what
34. After ______ seemed a hopeless wait, four
coal-miners trapped in the mine for 125
hours were finally rescued in Heilongjiang
A. when B. that C. it D. what
after (介词)+ 宾语从句,
35. --- Why are you moving out?
--- _______, but I just don't like the atmosphere
A. No offence
B. No worries
C. No problem
D. No doubt
In my early childhood, my parents and teachers taught me to be persistent in every task I devoted myself to. I was _36_ that persistence is the only way towards success. But a small _37_ made me change my mind.
36. A. confident B. consistent
C. conscious D. convinced
37. A. event B. incident
C. accident D. affair
In our daily life, many headaches can be avoided if we know how to _55_ them and then decisively let go of them immediately.
55. A. clarify B. distinguish
C. identify D. acknowledge
He turned to me for help. Noticing they had either sharp or round ends, I said __41__ , "Mummy can't help you. " To my surprise, he wouldn't listen and continued trying… I was dumbfounded by his persistence.
41. A. deliberately
B. casually
C. unintentionally
D. enthusiastically
dumbfound [dʌm'faund] vt. 使惊呆;使人惊愕失声
Why? sharp or round ends, I said __41__ , "Mummy
My son's behaviour reminded me of Gorge who was always__42__ in his work and rarelytalked to anyone. To him, _43_, there was no such thing called weekends or holidays.
42. A. interested B. busy
C. devoted D. buried
43. A. thereforeB. however
C. otherwise D. though
be buried in
Different choices! Different results! sharp or round ends, I said __41__ , "Mummy
"…. It's much too painfulto even think about letting go. "
The lastthing I heard about him was that his wife divorced him. Since then I've never seen him. But occasionally his aged _50_ would come to my mind.
50. A. picture B. figure C. reflection D. image
If you have an image of something or someone, you have a picture or idea of them in your mind.
Until that day, _51_ knowing why the ball-pens couldn't stand up, the 2-year-old had _52_ the impossibility after many failures. He put aside all the ball-pens and kept only those water markers for his "game". _53_ he already learned to let go of his previous _54_ attempts.
51. A. for B. with C. without D. besides
52. A. received B. accepted C. refused D. rejected
53. A. Generally B. Eventually
C. Additionally D. Obviously
54. A. useless B. endless C. hopeful D. meaningful
Put your opinion clearly here
Your 1st reason/example here
1. Pay attention to the
logical relationship
between them.
2. Use proper words or
phrases to show the
Your 2nd reason/example here
Your 3rd reason/example here