Dawlish  is an English seaside resort town and civil parish in Teignbridge on the south coast of Devon; it is located  from the county town of Exeter and from the larger resort of Torquay. Its 2011 population of 11,312 was estimated to have risen to 13,355 by 2019. It is to grow further as several housing estates are under construction, mainly in the north and east of the town. It had grown in the 18th century from a small fishing port into a well-known seaside resort, as had its near neighbour, Teignmouth, in the 19th century. Between Easter and October, the population can swell by an additional 20,000, largely in self-accommodation, caravan, camping and holiday parks (mostly in neighbouring Dawlish Warren).

Description

Dawlish is located at the outlet of a small river, Dawlish Water (also called The Brook), between Permian red sandstone cliffs, and is fronted by a sandy beach with the South Devon Railway sea wall and the Riviera Line railway above. Behind this is a central public park, The Lawn, through which Dawlish Water flows.

Immediately to the south-west of Dawlish is a headland, Lea Mount, with Boat Cove at its foot and Coryton Cove, the furthest part of the beach accessible by the seawall path behind it. There is an Italian food kiosk there. To the north-east, via the beach or seawall, the coast can be followed for some 2 km to Langstone Rock and the resort of Dawlish Warren beyond.

Dawlish is also known for its black swans (Cygnus atratus), introduced from Western Australia, which live with other exotic waterfowl in a small urban sanctuary on Dawlish Water. There are several attractions in and around the town, such as beaches, safari mini-golf, a waterfowl centre, a theatre, a leisure centre with a pool, a countryside park, and the Dawlish Museum.

Toponymy
The name Dawlish derives from a Welsh river name meaning black stream. There was also a Roman translation of Dolfisc, meaning 'Dark river' and 'The Devils Water'. It was first recorded in 1044 as Doflisc. By 1086 it was Dovles; in 1302, Dovelish; and by 1468 it had become the more recognisable Dawlisshe.

History
Before Dawlish itself was settled, fishermen and salt makers came down from the higher ground where they lived, to take advantage of the natural resources available on the coast hereabouts. They built salterns to produce salt and stored it in sheds nearby. The unpredictable nature of the stream, Dawlish Water, during floods is likely to have led to nearby Teignmouth being the preferred site for salt-making, and the practice stopped at Dawlish during the Anglo-Saxon period (400–1000 CE).

The earliest settlement at Dawlish grew up almost a mile away from the coast, around the area where the parish church is today. There is evidence of early settlements at Aller Farm, Smallacombe, Lidwell and at Higher and Lower Southwood, where the ground would have been fertile and not subject to flooding.

The land that includes present-day Dawlish was granted by Edward the Confessor to Leofric, later the first Bishop of Exeter, in 1044. After the Norman Conquest, Leofric gave the land to the Diocese of Exeter, which held it until it was sold, in 1802.

Little of note happened at Dawlish until the end of the 18th century, when seaside locations on the south coast started to become popular with the wealthy, mainly caused by George III making Weymouth in Dorset his summer holiday residence from 1789. In May 1795, the antiquarian and topographer John Swete spent some time in Dawlish and reported that although not long ago it had been no more than a fishing village, and the best lodging house would not cost more than half a guinea per week, it was now so fashionable that "in the height of the season, not a house of the least consequence is to be hired for less than two guineas a week, and many of them rise to so high a sum as four or five."

In the first decade of the 19th century the land between the original settlement and the sea was "landscaped"; the stream was straightened, small waterfalls were built into it, and it was flanked by a broad lawn and rows of new houses: The Strand on the north side and Brunswick Place on the south. The layout survives remarkably unchanged today, despite severe damage from a torrent of water coming down Dawlish Water from the Haldon Hills on the night of 10 November 1810.

Also worth noting are Manor House and Brook House (both about 1800) and some of the cottages in Old Town Street surviving from the old village. Dawlish's transformation from a fishing settlement to a watering hole for Victorian celebrities is documented at the Dawlish Museum.

Brunel's railway
In 1830, Isambard Kingdom Brunel designed an atmospheric railway, which operated on a pneumatic principle, using a 15-inch iron tube. One of the pumping stations was in this town. The line ran right along the seafront, but Brunel ensured that the line was carried across the mouth of the stream on a small granite viaduct, leaving access to the beach.

The railway opened on 30 May 1846 between Exeter St Davids and Newton Abbot. The first passenger train ran in September 1847, but the project was besieged with problems mainly with the leather sealing valve, which after 12 months of use needed replacing at a cost of £25,000. South Devon Railway directors abandoned the project in favour of conventional trains.

Literary connections
After visiting Sidmouth in 1801, Jane Austen spent a long holiday at Dawlish in 1802, later complaining about its "particularly pitiful and wretched library". She mentioned it several times in her 1811 novel Sense and Sensibility. In Charles Dickens' Nicholas Nickleby (1838–39), the protagonist inherits a small farm near Dawlish. The novelist and poet Margaret Holford died in Dawlish on 11 September 1852, aged 84. On 23 March 1818, the Romantic poet John Keats walked the three miles from Teignmouth to Dawlish to visit the Easter Monday fair and subsequently wrote a poem entitled Dawlish Fair, which details a fantasy of seducing a Devon woman.

Notable people

 Thomas Vowler Short (1790–1872), academic and clergyman, & Bishop of Sodor and Man and Bishop of St Asaph.
 Field Marshal Sir John Michel GCB PC (1804–1886), a British Army officer, served in the Crimean War & India.
 Herman Merivale CB (1806–1874), an English civil servant and historian.
 Robert J. Shuttleworth (1810–1874), an English botanist and malacologist.
 Colonel Sir Arthur George Hammond VC KCB DSO, (1843–1919), recipient of the Victoria Cross
 H. O. Arnold-Forster (1855–1909), a British politician and writer.
 Captain Henry Singleton Pennell VC (1874–1907), recipient of the Victoria Cross
 Igerna Sollas (1877–1965), a British zoologist, palaeontologist and geologist
 Aylward M. Blackman (1883–1956), an Egyptologist, who excavated in Egypt and Nubia, notably Buhen and Meir.
 Paul Britten Austin (1922–2005), author, translator, broadcaster, administrator and scholar of Swedish literature.
 Sir Adrian Frederick Melhuish Smith, PRS (born 1946), statistician and chief executive of the Alan Turing Institute

Transport

Railway
Dawlish railway station, situated in the town centre and next to the beach, offers train services to most stations in Devon and to London, Birmingham, Manchester and further afield. The line includes one of the most memorable stretches of British track for its natural environment, but at high cost; a constant battle with sea erosion makes it one of the dearest lines in the country to maintain. For example, a storm in 1974 washed away much of the station's down platform; also, in the UK storms of January–February 2014, waves brought down the sea wall and washed away a section of line, leaving the permanent way suspended.

The 2014 storm raised questions about the vulnerability of the South Devon Railway sea wall to storm damage and proposals were made to route Plymouth-bound rail services further inland, by re-opening the disused railway line via Okehampton and Tavistock, re-opening the former Teign Valley Line or reviving a 1930s GWR project to construct the Dawlish Avoiding Line. In May 2019, Network Rail started to improve the sea defences along the sea wall at Marine Parade, south of the station, promising a wider, more accessible walkway with seating and lighting, and greater protection from the sea.

Roads
The A379 road from Exeter to Torbay, Dartmouth and Plymouth runs through the town, parallel to the railway line.

Buses
Buses in the town are provided by Stagecoach South West. Services include Hop 2 from Exeter to Newton Abbot, running at least every 30 minutes; an hourly 2B service to Exeter via Marsh Barton; the hourly Hop 22 from Dawlish Warren to Torquay; and the summer 222 open-top bus from Dawlish Warren to Teignmouth, also hourly. There is a local bus, the 186, which links the town centre, hospital and Sainsbury's to the main housing areas.

Climate
Dawlish has a mild, oceanic climate bordering on a warm to cool Mediterranean climate, according to the Köppen climate classification, with low precipitation in the summer period and high rainfall in the winter. Often termed the "English Riviera" along with Teignmouth and Torbay, Dawlish rarely has snow or frost and grows outdoor subtropical plants such as palms, olives, bananas and lemons. Temperatures over 30C or under 0C are infrequent. It is one of the sunniest places in Britain, with an average of nearly 1800 hours a year. Despite more favourable conditions in the summer, the wet autumn and winter can bring copious amounts of rain, and when areas of low pressure move up the English Channel, easterly winds with dramatic storm surges and waves along the seafront.

Local produce
During the early and middle part of the 20th century, Dawlish became known for Devon Violets perfume. Hundreds of varieties were grown in market gardens surrounding the town. Violet escapees can be found growing wild across the area. Lately the town has become known for growing dainthas, freesias, daffodils, tomatoes and strawberries.

Retail and employment

Centred on The Strand, Queen Street, Brunswick Place and Park Road, Dawlish has typical retail facilities for a resort town with gift shops, cafes, a fishing tackle shop, beach/toy shops, bakeries, restaurants and pubs, haberdasheries, ice-cream shops, national chains and many independent retailers. Along Piermont Place, by Dawlish railway station and the seafront, are further ice-cream shops, a restaurant, a cafe and a sports-bar with outdoor seating areas. In recent years, a number of art, craft and antiques shops have opened. At the north-eastern end of the town there is a Sainsbury's supermarket with an Argos facility and a petrol station.

The largest employment sector in the town is health and social work (23 per cent), due to a large number of care homes, followed by accommodation and food services (20 per cent).

Religion
The town's places of worship:
Hope Church (DCF)
Dawlish Baptist Church
Dawlish Methodist Church
Dawlish Strand Church (United Reformed)
St Agatha's Church (Roman Catholic)
St Gregory's Church (Anglican)

Schools and education
The primary schools in Dawlish are Gatehouse Primary School, Westcliff Primary School and Orchard Manor School. Dawlish College (formerly Dawlish Community College) in Elm Grove Road is the main secondary school. Oakwood Court College is a specialist residential college based in Dawlish, with a satellite college in Torpoint.

Governance
Locally, Dawlish is governed by Dawlish Town Council, which is currently controlled by the Liberal Democrats, as is the next local-government layer above, Teignbridge District Council. Dawlish lies in the parliamentary constituency of Newton Abbot and is currently represented by Conservative MP Anne Marie Morris, who retained her seat at the 2019 general election.

Twinning
Dawlish is twinned with the Breton commune of Carhaix-Plouguer in France.

See also
Dawlish, South Australia

References

External links

Dawlish Town Council

Seaside resorts in England
Towns in Devon
Beaches of Devon

Dawlish


L'Olympiade d'échecs de 2022, la  édition de la compétition, se tient du 28 juillet au 10 août 2022 à Chennai, après avoir été reportée de deux ans à la suite de la pandémie de Covid-19. En mars 2022, l'Olympiade a également été déplacée en Inde après l'invasion de l'Ukraine par la Russie en 2022.

Organisation
L'Olympiade d'échecs de 2022 se tient du 28 juillet au 10 août 2022 à Chennai en Inde. La compétition devait initialement se dérouler à Minsk en Biélorussie, puis à Moscou en Russie en 2020, mais l'Olympiade a été reportée en 2022 à la suite de la pandémie de Covid-19. Puis en mars 2022, l'Olympiade a été déplacée en Inde après l'invasion de l'Ukraine par la Russie en 2022.

La compétition voit s'opposer des équipes de 4 joueurs (avec éventuellement un remplaçant) qui s'affrontent sur quatre échiquiers. Onze rondes successives sont programmées, avec un appariement des différentes équipes par système suisse. La cadence de jeu de 90 minutes par joueur pour les 40 premiers coups, puis 30 minutes par joueur pour le reste de la partie. Chaque joueur se voit également crédité d'un incrément de 30 secondes par coup. Le règlement interdit les matchs nuls d'un commun accord avant le 30 coup.

L'assemblée générale de la Fédération internationale des échecs (FIDE) a lieu pendant l'Olympiade le 7 août, et vote pour la réélection de son président Arkady Dvorkovitch, avec Viswanathan Anand comme vice-président.

Nations participantes
La compétition est séparée en deux catégories, l'une est appelée « Open (mixte) » et peuvent y participer tous les joueurs de chaque sexe sélectionnés par leur fédération, et l'autre est la « Féminines » qui est réservée aux joueuses. Il y a 187 équipes participantes en catégorie mixte, et 161 en catégorie féminines.

À la suite de l'invasion de l'Ukraine par la Russie en 2022, la FIDE décide d'exclure de la compétition la Russie et la Biélorussie. La Chine prend également la décision de ne pas présenter d'équipe dans aucune des catégories, le pays limitant fortement la sortie de ses citoyens du pays depuis la pandémie de Covid-19. Enfin, le Pakistan prend prétexte du passage de la torche indienne via le Cachemire le 21 juillet 2022 pour se retirer aussi du tournoi.

En l'absence de la Russie et de la Chine, les États-Unis se retrouvent favoris de la compétition mixte, alignant une équipe très forte avec 4 joueurs à plus de 2700 elo : Fabiano Caruana, Levon Aronian, Wesley So et Leinier Dominguez Perez. Chez les femmes en début de tournoi, ce sont l'Inde et l'Ukraine qui deviennent fortement candidates à la victoire finale.

Tournoi open (mixte)

Résultats

Médailles individuelles

Tournoi féminin

Résultats

Médailles individuelles

Voir aussi

Articles connexes
 Olympiade d'échecs

Liens externes

Notes et références

Olympiade d'échecs
2022 en sport
Compétition d'échecs en Asie

Olympiade d'échecs de 2022


Kalundborg gamle Rådhus, også omtalt som Kalundborgs ældste Rådhus er et middelalderligt rådhus, der ligger i Adelgade i Højbyen, der er den ældste bykerne i Kalundborg på Vestsjælland.

Bygningen blev sandsynligvis opført i første halvdel af 1400-tallet, og den fungerede som byens rådhus fra 1539-1854. den var oprindelige en del af naboejendommen i Adelgade 6, kaldet Bispegården.

I 1850 lejede man det ud som byens gældsfængsel. Bygningen blev fredet i 1918. I dag bruges den som byrådssal.

Beskrivelse

Det gamle Rådhus er opført i munkesten med et sadeltag af røde teglsten. Gavlen ud mod Adelgade har kamtakker.

Døren til bygningen er halvt i kælderplan. To vinduer med romanske spidsbuer sidder i gavlen.

Se også
 Fredede bygninger i Kalundborg Kommune
 Bispegården - bygning ved siden af
 Højbyen - den middelalderlige bydel hvor rådhuset ligger

Referencer

Litteratur
 Kalundborgs Historie, Bind 3, "Byens Huse". Kalundborg Kommune

Eksterne henvisninger

Rådhus
Fredede bygninger, konstruktioner og anlæg i Kalundborg Kommune
Fredede rådhuse i Danmark
Gotisk arkitektur i Danmark

Kalundborg gamle Rådhus


أنور بن شاؤول بن هارون ساسون هو شاعر وأديب عراقي ولد لعائلة يهودية في مدينة الحلة عام 1904م أضطر لمغادرة العراق خلال سبعينيات القرن الماضي بعد مضايقات حكومية له ولمن تبقى من اليهود في العراق فذهب إلى انكلترا التي عاش فيها وحيداً ثم ذهب إلى إسرائيل بعدها وتوفي هناك يوم 14 كانون الأول 1984م، له العديد من الأعمال الأدبية باللغة العربية منها "وبزغ فجر جديد" الصادر عام (1983م). في نيسان 1969، شنت الحكومة العراقية واجهزتها الامنية بامر من نائب رئيس الجمهورية صدام حسين انذاك وناظم كزار مدير الأمن العامة، حملة لتصفية المجموعة الباقية من يهود العراق " حيث القي القبض على الشاعر اليهودي أنور شاؤل وكان من المتوقع ان يعدم في الايام القادمة " لكنه استطاع من إرسال قصيدة من الشعر إلى وزير الداخلية صالح مهدي عماش الذي كان محباً للشعر بشكل كبير " عندما قرأ القصيدة صالح اهتز لكلماتها:

بدورة قام صالح بارسالها إلى رئيس الجمهورية احمد حسن البكر، فأمر باطلاق سراحة والسماح له بالسفر خارج البلاد.

مراجع

وصلات خارجية
شاؤول

أشخاص فقدوا الجنسية العراقية
أشخاص من الحلة
إسرائيليون من أصل عراقي
شعراء حليون
شعراء عراقيون في القرن 20
شعراء يهود
كتاب القرن 20
كتاب باللغة العبرية
كتاب باللغة العربية
كتاب وكاتبات عراقيون
مترجمون إلى العربية
مواليد 1322 هـ
مواليد 1904
وفيات 1405 هـ
وفيات 1984

أنور شاؤول


أحمد رمضان علي الهاجري (1977 -) منشد كويتي.

الألبومات: أدعوك، حن الفؤاد، هذا الحبيب ، يهون الجرح.

المشاركات: شراب الحب ، أشتياقي ، ياذنوبي ، دويتو ياليل ، بيت القصيد ، إنت ملاك ، حن الفؤاد الثاني ، خاطري ، وجهة نظر ، كل غلاتي ،ماللمعقول ، فلا تقل غدا اتوب ،طموحي،لو نسيت.

المهرجانات: مهرجان الكويت الإنشادي ، مهرجان «كانت إشارة - رابعة -» إسطنبول_تركيا

طالع أيضا

مشاري العفاسي
 أسامة الصافي
أبو خاطر
فرقة الدار
 سعد الغامدي

 فهد الحوسني
 سيد النقشبندي
 سامي يوسف
يوسف إسلام
 ماهر زين

مراجع

منشدون إسلاميون كويتيون
صفحات تحتاج تصنيف سنة الولادة (أشخاص أحياء)

أحمد الهاجري


Ausacker Almanya'nın kuzeyinde Schleswig-Holstein eyaletinde, Schleswig-Flensburg iline bağlı bölge. 9,13 km² yüzölçümüne sahiptir. Nüfusu, 30 Eylül 2006 itibarıyla yaklaşık 548 olarak tespit edilmiştir. Belediye Başkanlığı Anke Dogs tarafından yürütülmektedir.

Dış bağlantılar
 www.amthuerup.de

Schleswig-Flensburg iline bağlı yerleşim birimleri

Ausacker


Akademisk Orkester er et amatørsymfoniorkester med base i København.

Orkestret blev dannet i 1899 og samarbejdede frem til 1935 med en række kor i København om opførelser af forskellige værker der involverede kor, solister og orkester. Fra 1931 til mindst 1957 blev orkestret ledet af dirigenten Walter Meyer-Radon og under hans ledelse dannedes i 1935 et associeret kor, Akademisk Kor, som derefter var orkestrets samarbejdskor.

Repertoire
Orkestret spiller også i dag fortrinsvis sammen med koret og har siden korets oprettelse tilsyneladende delt dirigent med dette. Besætningen varierer efter repertoiret, men der er en grundstamme, som kan suppleres med andre musikere efter behov. Siden 2000 har både kor og orkester været dirigeret af Nenia Zenana.

Kilder m.m.
Orkestrets netsted

Amatørsymfoniorkestre fra Danmark
Musik i København

Akademisk Orkester


Protichka  es un jútor del raión de Krasnoarméiskaya, en el sur de Rusia. Está situado en el delta del Kubán, en la orilla derecha de su distributario Protoka, frente a Baranikovski y Neshadímovski, 11 km al oeste de Poltávskaya y 83 al noroeste de Krasnodar, la capital del krai. Tenía 2 472 habitantes en 2010

Es cabeza del municipio Protichkinskoye, al que pertenecen asimismo Elitni, Zavetnoye, Kazachi Yerik, Prirechie. En su conjunto el municipio cubre una superficie de 119.25 km².

Historia

La primera mención de asentamiento en el lugar de Protichka data de 1886. Según el censo de 1917 había dieciocho hogares. En 1924 contaba con 570 habitantes. En la época de la colectivización de la tierra en la Unión Soviética, Poltávskaya fue incluida en las listas negras de sabotaje en 1932 por lo que parte de su población fue represaliada, deportada o muerta de hambre.

Durante la Gran Guerra Patria, fue ocupada el 9 de agosto de 1942 por tropas rumanas a las órdenes de la Alemania Nazi y liberada el 9 de marzo de 1943 por las tropas del Ejército Rojo soviético. Se establecieron los koljoses Kaganovich y Frunze, que se unieron con el nombre de este último en la década de 1950. Fue rebautizado como koljós arrocero Poltavski en enero de 1964.

Servicios sociales

El municipio cuenta con dos escuelas, dos jardines de infancia, dos Casas de Cultura, un ambulatorio y dos bibliotecas, entre otros establecimientos.

Enlaces externos y referencias

 Este artículo contiene datos geográficos extraídos de Google Earth y el mapa de Rusia de Yandex.ru, accesible desde este enlace.
 Este artículo es una traducción de su correspondiente en la edición en ruso de Wikipedia, Протичка.

 Sitio sobre la localidad
 Mapa topográfico soviético en maps.vlasenko.net
 Monumento a los caídos en la Gran Guerra Patria en Panoramio
 Club de Cultura en Panoramio
 Vista de la localidad en Panoramio

Localidades del raión de Krasnoarméiskaya del krai de Krasnodar

Protichka


Sibirskaïa (en  et en ) est une station de la ligne Dzerjinskaïa du métro de Novossibirsk.

Mise en service en 1987, elle est desservie par les rames de la ligne Dzerjinskaïa.

Situation sur le réseau

Établie en souterrain, la station Sibirskaïa, est une station de passage de la Ligne Dzerjinskaïa du métro de Novossibirsk. Elle est située entre la station Plochtchad Garina-Mikhaïlovskogo, terminus ouest, et la station Marchala Pokrychkina, en direction du terminus est, Zolotaïa Niva.

Elle dispose d'un quai central encadré par les deux voies de la ligne.

Histoire
La station Sibirskaïa est mise en service le . La station est due aux architectes V. Piterski et aux artistes céramistes G. Alexeïev, O. Alexeïeva.

Services aux voyageurs

Accès et accueil

Desserte
Sibirskaïa est desservie par les rames de la ligne Dzerjinskaïa.

Intermodalité

Notes et références

Voir aussi

Articles connexes
 Transcription du russe en français
 Métro de Novossibirsk

Liens externes

 .

Station de métro mise en service en 1987
Station du métro de Novossibirsk

Sibirskaïa (métro de Novossibirsk)


Cresco Labs est une entreprise américaine spécialisée dans la distribution de cannabis, fondée en 2013.

Histoire
En avril 2019, Cresco Labs annonce Origin House pour 1,1 milliard de dollars.

En mars 2022, Cresco Labs annonce l'acquisition de Columbia Care, pour 2 milliards de dollars, en échange d'action, les actionnaires de ce dernier, devant avoir 16 % du nouvel ensemble.

Références

Entreprise fondée en 2013
Entreprise liée au cannabis

Cresco Labs


A48 may refer to:
 A48 motorway (France), a road connecting the A43 and Grenoble
 A48 road (Great Britain), a road connecting Gloucester, England and Carmarthen, Wales
 Autovía A-48, a motorway under construction connecting Cadiz and Algeciras, Spain
 East Indian Defence, Encyclopaedia of Chess Openings code

A 48 may refer to:
 Junkers A 48, a sport and school German aircraft built in 1929

A48


Cet article présente le guide des épisodes de la première saison de la série télévisée italo-britannique Destin : La Saga Winx.

Généralités
 La saison a été mise en ligne intégralement le  sur le service Netflix, incluant les pays francophones.

Distribution

Acteurs principaux
 Abigail Cowen  : Bloom Peters
 Hannah van der Westhuysen  : la princesse Stella de Solaria
 Precious Mustapha  : Aisha
 Eliot Salt  : Terra Harvey
 Elisha Applebaum  : Musa
 Danny Griffin  : Sky d'Eraklyon
 Sadie Soverall  : Beatrix
 Freddie Thorp  : Riven
 Eva Birthistle  : Vanessa Peters (épisodes 1, 2 et 6)
 Rob James-Collier  : Saul Silva
 Lesley Sharp  : Rosalind (épisodes 3, 5 et 6)
 Eve Best  : la directrice Farah Dowling

Acteurs récurrents
   : Dane
   : Mike Peters
 Alex Macqueen  : Ben Harvey
 Harry Michell  : Callum
 Jacob Dudman  : Sam Harvey
 Kate Fleetwood  : la reine Luna de Solaria

Acteurs invités
 Ken Duken  : Andreas d'Eraklyon (épisodes 5 et 6)

Épisodes

Épisode 1 : Vers les bois et les eaux sauvages

Épisode 2 : Il n'y a pas d'étrangers ici

Épisode 3 : De pesantes espérances mortelles

Épisode 4 : Un ange déchu

Épisode 5 : Faner avec la vérité

Épisode 6 : Un cœur fanatique

Notes et références

Destin1
Winx Club

Saison 1 de Destin : La Saga Winx


Santa Fe de la Vera Cruz (; usually called just Santa Fe, lit. "Holy Faith") is the capital city of the province of Santa Fe, Argentina.  It is situated in north-eastern Argentina, near the junction of the Paraná and Salado rivers.  It lies  from the Hernandarias Subfluvial Tunnel that connects it to the city of Paraná. The city is also connected by canal with the port of Colastiné on the Paraná River.  Santa Fe de la Vera Cruz has about 391,164 inhabitants per the . The metropolitan area has a population of 653,073, making it the eighth largest in Argentina.

Santa Fe de la Vera Cruz is linked to Rosario ( to the south), the largest city in the province, by the Brigadier Estanislao López Highway and by National Route 11, which continues south towards Buenos Aires. Córdoba is about ( west of Santa Fe,  through the National Route 19. Santa Fe is home to the Sauce Viejo Airport with daily direct flights to Rosario and Aeroparque Jorge Newbery in Buenos Aires.

History

Santa Fe de la Vera Cruz was founded on the nearby site of Cayastá in 1573 by the conquistador Juan de Garay (1528-1583)
during an expedition which he led from Asunción (in present-day Paraguay) to the Paraná River. (Cayastá today has a historical park containing the grave of Hernandarias (1561-1634), the first American-born governor in South America.)  The settlement was moved to the present site in 1653 due to the constant flooding of the Cayastá River. The city of Santa Fe became the provincial capital in 1814, when the territory of the province of Santa Fe was separated from the province of Buenos Aires by the National Constituent Assembly, held in the city in 1853.

Santa Fe de la Vera Cruz became the commercial and transportation center for a rich agricultural area that produces grain, vegetable oils, and meats. The city is the site of the National Technological University – Santa Fe Regional Faculty, Catholic University of Santa Fe (inaugurated in 1959), and the National University of the Littoral (first founded as the Provincial University in 1889, it adopted its current name in 1919).

A suspension bridge was completed in 1924, though severe flooding partially destroyed it in 1983 (a second bridge, the Oroño, was opened in 1971). The city's location is still not immune to flooding. On  April 29, 2003, the Salado, which empties into the Paraná near Santa Fe, rose almost 2 m (6.5 ft) in a few hours following heavy rainfall, and caused a catastrophic flood. No fewer than 100,000 people had to be evacuated, and large sections of the city remained under water more than a week later. That year, the suspension bridge was reopened, and in 2008, the city's historic grain silos were converted into the Los Silos Hotel and Casino, and San Martín Street was converted to pedestrian use.

The city's historical role in the Argentine Constitution led national lawmakers to choose it as the site of Constitutional Conventions in 1949, 1957, and 1994.

Climate
The city has a climate considered as humid subtropical (Cfa, according to the Köppen climate classification, with a Cwa tendency). Winters are generally mild, though minimum temperatures can fall below  on cold nights during the winter. Summers are generally hot and humid. During the most extreme heat waves, temperatures have exceeded . Temperatures have exceeded  in every season.

Rainfall can be expected throughout the year though summer is usually the wettest season. Thunderstorms can be intense with frequent lightning, powerful downdraughts and intense precipitation. The lowest record temperature was  on June 13, 1967, while the highest recorded temperature was  on January 25, 1986.

The city

There is infrastructure for tourism that has been developed: river side bars and nightclubs, chic restaurants, the improvement of the major highways and a subfluvial tunnel.

Transport

Railway
Despite having had four railway stations, nowadays the city Santa Fe is not served by rail transport. The Mitre Railway station is no longer used since 2007, when defunct company Trenes de Buenos Aires cancelled its services to Santa Fe. Likewise, the Santa Fe Belgrano (built in 1891 and named Cultural Heritage) and Guadalupe stations had been entered into disuse in 1993 when the railway privatisation in Argentina ceased all the long-distance services in the country.

In the 2010s, the local municipality remodelled both stations as Guadalupe would be terminus for a new urban train. Nevertheless, the original project was not carried out. On the other hand, the Santa Fe Belgrano station was re-opened as a convention center.

The fourth station (also the oldest of all) had been built by French company Province of Santa Fe Railway in 1885. It was demolished in 1962 and replaced by a bus station.

Railway stations in the city of Santa Fe are:

Notes:
 1 No longer active since TBA cancelled its services.
 2 Granted in concession to the Municipality of Santa Fe that remodelled it completely. The station re-opened as a convention center.
 3 Refurbished in 2011 by the Municipality to be terminus of an urban train. Nevertheless, the project was not carried out. 4 Also known as "La Francesa", it was demolished in 1962 to build a bus station.''

Sports
Santa Fe put itself on the international sports map as one of the host cities of the 1990 FIBA World Championship. The games were played in the Estadio de la Facultad Regional Santa Fe. The Estadio Ángel Malvicino was one of the venues of the 2002 FIVB Men's Volleyball World Championship. Santa Fe also hosted the first ever Five-pin billiards World Championship in 1965.

The city is also home to two first division football teams: Club Atlético Colón and Club Atlético Unión, who contest the Santa Fe derby. Santa Fe was also the place where the world known Amílcar Brusa was born and raised, and the home of boxers Carlos Baldomir and Julio César Vásquez.

Notable natives

 Estanislao López, past Governor
 Carlos Thompson, actor
 Diego Bustos, journalist
 Norman Briski, actor and director
 Marcos Mundstock, actor and humorist
 Ariel Ramírez, musician and composer
 Ricardo Supisiche, artist
 Reine Flachot, cellist
 Liliana Bodoc, writer
 Osvaldo Bayer, writer
 Sergio Rubin, journalist
 Francisco Urondo, poet, writer and playwright
 Fernando Birri, film maker
 Carlos Baldomir, boxer
 Julio César Vásquez, boxer
 Carlos Delfino, basketball player
 Tayavek Gallizzi, basketball player
 Carlos Guastavino, pianist, composer
 Luciano De Cecco, volleyball player
 Victoria Mayer, volleyball player
 Germán Chiaraviglio, pole vaulter
 Arturo Kenny, polo player
 Rubén Rézola, sprint canoeist
 Santiago Grassi, swimmer
 Amelia Fournel, sport shooter
 Mario Schujovitzky, football player
 Enrique García, football player
 René Pontoni, football player
 Leopoldo Luque, football player
 Pedro Pablo Pasculli, football player
 Sebastián Battaglia, football player
 Juan Antonio Pizzi, football player, manager
 Carlos Reutemann, formula one driver and governor
 Alberto Armando, businessman and football manager
 Jorge Faurie, Diplomat, Minister of Foreign Affairs
 Rogelio Pfirter, Diplomat

Gallery

Sister cities

Santa Fe is twinned with:

 Santa Fe Springs, United States (1960)
 Ypacaraí, Paraguay (1978)
 Cuneo, Italy
 Montevideo, Uruguay

See also

Paraná River steamers
Argentine Littoral

References

External links

Populated places in Santa Fe Province
Capitals of Argentine provinces
Paraná River
Port settlements in Argentina
Populated places established in 1573
Cities in Argentina
1573 establishments in the Spanish Empire

Santa Fe, Argentina


Charles Verroust est un bassoniste et compositeur français né le  à Hazebrouck et mort le  à Paris.

Biographie
André-Charles-Joseph Verroust naît le  à Hazebrouck, dans le Nord.

Fils d'un professeur de musique au collège d'Hazebrouck, il étudie avec son frère, le hautboïste Stanislas Verroust, régulièrement dénommé ensuite « Verroust aîné » quand Charles Verroust sera « Verroust jeune », pour distinguer les deux frères musiciens.

Il entre au Conservatoire de Paris dans la classe de basson de Barizel et obtient un  en 1842.

Comme bassoniste, il est d'abord à l'Orchestre du théâtre du Vaudeville puis entre à l'Orchestre de l'Opéra de Paris en 1845.

En 1848, Charles Verroust est sous-chef de musique à la Garde nationale, et, en 1851, il devient soliste de l'Orchestre de la Société des concerts du Conservatoire.

Il est également officier d'Académie et professeur de musique au lycée Louis-le-Grand.

Verroust meurt à Paris en son domicile du 4 rue d'Anjou ( arrondissement) le . Il est inhumé au cimetière de Montmartre.

Comme compositeur, il est l'auteur d'un Air varié pour basson.

Bibliographie
 .
 .
 .
 .

Références

Liens externes

Naissance en janvier 1788
Naissance à Hazebrouck
Élève du Conservatoire national supérieur de musique et de danse de Paris
Enseignant au lycée Louis-le-Grand
Bassoniste français
Orchestre de l'Opéra national de Paris
Officier d'Académie
Décès dans le 8e arrondissement de Paris
Décès en mai 1850
Décès à 62 ans

Charles Verroust


Ljubovija () ist eine Kleinstadt in der gleichnamigen Opština Ljubovija im Okrug Mačva in Westserbien.

Geographie

Ljubovija ist eine Grenzstadt Serbiens an Bosnien und Herzegowina. Nur die Drina trennt die Stadt vom Nachbarland. Durch die Stadt fließt die Ljuboviđa, die bei Ljubovija in die Drina mündet. In Ljubovija wird sehr lange schon Imkerei betrieben.

Bevölkerung

2002 lebten in der Stadt 4130 Menschen, während es 1991 nur 3663 Bewohner waren. Die Mehrheit der Bevölkerung stellen Serben. Zudem leben noch kleinere Minderheiten von Jugoslawen, Montenegriner, Mazedonier, Roma, Kroaten, Russen, Bosniaken und Ungarn. Die Stadt besteht aus 1315 Haushalten.

Demographie

Geschichte

1837 wurde begonnen, auf dem Gebiet der heutigen Stadt Ljubovija Infrastruktur zu schaffen. 1860 entstand dort das Dorf Ljubovija. Am 3. Juli 1871 bekam Ljubovija das Stadtrecht verliehen. Das Stadtrecht war ein Dekret von König Milan Obrenović. 1896 zerstörte ein verheerendes Hochwasser der Drina die Stadt und die Bewohner bauten ihre Stadt drei Kilometer nördlich am Unterlauf des Drina-Nebenflusses Ljubovica wieder auf. Dieses Gebiet liegt etwas weiter weg von der Drina.

Eine zügige Weiterentwicklung der Stadt verzögerten die Balkankriege, der Erste Weltkrieg und der Zweite Weltkrieg. Im Ersten und Zweiten Weltkrieg starben viele der Einwohner von Ljubovija, zudem auch viele aus den umliegenden Dörfern. Ab 1941 bis 1945 gehörten Bewohner der Stadt den kommunistischen Partisanen, aber auch den nationalistischen Tschetniks an.

Erst in den 1980er Jahren erlebte die Kleinstadt einen Aufschwung und die ersten Fabriken entstanden.

In der Stadt steht die Vuk-Karadžić-Grundschule. Die serbisch-orthodoxe Verklärungskirche wurde von 1932 bis 1940 erbaut.

Söhne und Töchter der Stadt

 Miroslav Stević (* 1970), ehemaliger Fußballspieler und heutiger Fußballfunktionär
 Slaviša Pavlović (* 1982), Schriftsteller und Dichter

Literatur
 Dragutin J. Deroko: Drina. Geografsko-turistička monografija. Izdanje društva Fruška gora, Novi Sad 1939; Nachdruck: Cigojna štampa, Beograd 2004, ISBN 86-7558-299-4, S. 201–203.

Weblinks

 Website der Stadt (serbisch)

Einzelnachweise

Ort in der Opština Ljubovija
Ort an der Drina

Ljubovija


මිලින්ද ජයසිංහ (ඉංග්‍රීසි: Milinda Jayasinghe) යනු ශ්‍රී ලංකා ජාතික රගර් කණ්ඩායම් ක්‍රීඩක, හිටපු නායක ශ්‍රී ලංකා ගුවන් හමුදා රගර් පිල 2011, ඇට්කින්සන් රග්බි යූනියන් මෙල්බර්න් ඕස්ට්‍රේලියාව.

ජීවන සටහන්
මිලින්ද ජයසිංහ  නාලන්දා විද්‍යාලය, කොළඹහි ආදි සිසුවෙකි.

ආශ්‍රිත
 මිලින්ද ජයසිංහගේ ඉංග්‍රීසි විකිපීඩියා පිටුව

 කොළඹ නාලන්දා විද්‍යාලයයේ ආදි සිසු ක්‍රීඩකයින්

චරිත කතා
ශ්‍රී ලාංකිකයෝ
ශ්‍රී ලාංකික බෞද්ධයෝ
ලාංකික සිංහලයෝ
ආදි නාලන්දියයෝ

මිලින්ද ජයසිංහ


Throughout this article, the term "pound" and the £ symbol refer to the Pound sterling.

Corporation tax in the United Kingdom is a corporate tax levied in on the profits made by UK-resident companies and on the profits of entities registered overseas with permanent establishments in the UK.

Until 1 April 1965, companies were taxed at the same income tax rates as individual taxpayers, with an additional profits tax levied on companies. Finance Act 1965 replaced this structure for companies and associations with a single corporate tax, which took its basic structure and rules from the income tax system. Since 1997, the UK's Tax Law Rewrite Project has been modernising the UK's tax legislation, starting with income tax, while the legislation imposing corporation tax has itself been amended, the rules governing income tax and corporation tax have thus diverged. Corporation tax was governed by the Income and Corporation Taxes Act 1988 (as amended) prior to the rewrite project.

Originally introduced as a classical tax system, in which companies were subject to tax on their profits and companies' shareholders were also liable to income tax on the dividends that they received, the first major amendment to corporation tax saw it move to a dividend imputation system in 1973, under which an individual receiving a dividend became entitled to an income tax credit representing the corporation tax already paid by the company paying the dividend. The classical system was reintroduced in 1999, with the abolition of advance corporation tax and of repayable dividend tax credits. Another change saw the single main rate of tax split into three. Tax competition between jurisdictions reduced the main corporate tax rate from 28% in 2008–2010 to a flat rate of 19% as of April 2021.

The UK government faced problems with its corporate tax structure, including European Court of Justice judgements that aspects of it are incompatible with EU treaties. Tax avoidance schemes marketed by the financial sector have also proven an irritant, and been countered by complicated anti-avoidance legislation.

The complexity of the corporation tax system is a recognised issue.  The Labour government, supported by the Opposition parties, carried through wide-scale reform from the Tax Law Rewrite project, resulting in the Corporation Tax Act 2010. The tax has slowly been integrating generally accepted accounting practice, with the corporation tax system in various specific areas based directly on the accounting treatment.

Total net corporation tax receipts were a record high of £56 billion in 2016–17.

History

Until 1965, companies were subject to income tax on their profits at the same rates as was levied on individual taxpayers. A dividend imputation system existed, whereby the income tax paid by a company was offset against the income tax liability of a shareholder who received dividends from the company. The standard rate of income tax in 1949 was 50%. If the company paid a £100 dividend, the recipient would be treated as if he had earned £200 and had paid £100 in income tax on it – the tax paid by the company fully covered the tax due from the individual on the dividend paid. If, however, the individual was subject to tax at a higher rate (known as "surtax"), he (not the company) would be liable to pay the additional tax.

In addition to income tax, companies were also subject to a profits tax, which was deducted from company profits when determining the income tax liability. It was a differential tax, with a higher tax rate on dividends (profits distributed to shareholders) than on profits retained within the company. By penalising the distribution of profits, it was hoped companies would retain profits for investment, which was considered a priority after the Second World War. The tax did not have the desired effect, so the distributed profits tax was increased by 20% by the post-war Labour government to encourage companies to retain more of their profits. At the time of Hugh Gaitskell's 1951 budget, the profits tax was 50% for distributed profits and 10% for undistributed profits.

A series of reductions in the profits tax were brought in from 1951 onwards by the new Conservative government. The tax rates fell to 22.5% on distributed profits and 2.5% on undistributed profits by 1957, but the profits tax was no longer income tax-deductible. Derick Heathcoat-Amory's Budget of March 1958 replaced the differential profits tax with a single profits tax measure, applicable to both retained and distributed profits. This gradual decrease, and final abolition, of taxes on capital distributions reflected ideological differences between the Conservative and Labour parties: the Conservative approach was to distribute profits to capital holders for investment elsewhere, while Labour sought to force companies to retain profits for reinvestment in the company in the hope this would benefit the company's workforce.

Finance Act 1965
Finance Act 1965 replaced the system of income tax and profits tax from 1 April 1965 with the Corporation Tax, which re-introduced aspects of the old system. Corporation Tax was charged at a uniform rate on all profits, but additional tax was then payable if profits were distributed as a dividend to shareholders. In effect, dividends suffered double taxation. This method of corporation tax is known as the classical system and is similar to that used in the United States. The effect of the tax was to revert to the distribution tax in operation from 1949 to 1959: dividend payments were subject to higher tax than profits retained within the company. Finance Act 1965 also introduced a capital gains tax, at a rate of 30%, charged on the gains arising on the disposal of capital assets by individuals. While companies were exempted from capital gains tax, they were liable to corporation tax on their "chargeable gains", which were calculated in substantially the same way as capital gains for individuals. The tax applied to company shares as well as other assets. Before 1965, capital gains were not taxed, and it was advantageous for taxpayers to argue that a receipt was non-taxable "capital" rather than taxable "revenue".

Advance Corporation Tax

The basic structure of the tax, where company profits were taxed as profits, and dividend payments were then taxed as income, remained unchanged until 1973, when a partial imputation system was introduced for dividend payments. Unlike the previous imputation system, the tax credit to the shareholder was less than the corporation tax paid (corporation tax was higher than the standard rate of income tax, but the imputation, or set-off, was only of standard rate tax). When companies made distributions, they also paid the advance corporation tax (known as ACT), which could be set off against the main corporation tax charge, subject to certain limits (the full amount of ACT paid could not be recovered if significantly large amounts of profits were distributed). Individuals and companies who received a dividend from a UK company received a tax credit representing the ACT paid. Individuals could set off the tax credit against their income tax liability.

On introduction, ACT was set at 30% of the gross dividend (the actual amount paid plus the tax credit). If a company made a £70 dividend payment to an individual, the company would pay £30 of advance corporation tax. The shareholder would receive the £70 cash payment, plus a tax credit of £30; thus, the individual would be deemed to have earned £100, and to have already paid tax of £30 on it. The ACT paid by the company would be deductible against its final "mainstream" corporation tax bill. To the extent that the individual's tax on the dividend was less than the tax credit – for example, if his income was too low to pay tax (below £595 in 1973–1974) – he would be able to reclaim some or all of the £30 tax paid by the company. The set-off was only partial, since the company would pay 52% tax (small companies had lower rates, but still higher than the ACT rate), and thus the £70 received by the individual actually represented pre-tax profits of £145.83. Accordingly, only part of the double taxation was relieved.

ACT was not payable on dividends from one UK company to another (unless the payor company elected to pay it). Also, the recipient company was not taxed on that dividend receipt, except for dealers in shares and life assurance companies in respect of some of their profits. As the payor company would have suffered tax on the payments it made, the company that received the dividend also received a credit that it could use to reduce the amount of ACT it itself paid, or, in certain cases, apply to have the tax credit repaid to them.

The level of ACT was linked to the basic rate of income tax between 1973 and 1993. The March 1993 Budget of Norman Lamont cut the ACT rate and tax credit to 22.5% from April 1993, and 20% from April 1994. These changes were accompanied with a cut of income tax on dividends to 20%, while the basic rate of income tax remained at 25%. Persons liable for tax were lightly affected by the change, because income tax liability was still balanced by the tax credit received, although higher rate tax payers paid an additional 25% tax on the amount of the dividend actually received (net), as against 20% before the change. The change had bigger effects on pensions and non-taxpayers. A pension fund receiving a £1.2 m dividend income prior to the change would have been able to reclaim £400,000 in tax, giving a total income of £1.6 m. After the change, only £300,000 was reclaimable, reducing income to £1.5 m, a fall of 6.25%.

Gordon Brown's summer Budget of 1997 ended the ability of pension funds and other tax-exempt companies to reclaim tax credits with immediate effect, and for individuals from April 1999. This tax change has been blamed for the poor state of British pension provision, while usually ignoring the more significant effect of the dot-com crash of 2000 onwards when the FTSE-100 lost half its value to fall from 6930 at the beginning of 2000 to just 3490 by March 2003. Despite this, critics such as Member of Parliament Frank Field described it as a "hammer blow" and the Sunday Times described it as a swindle, with the hypothetical £1.5 m income described above falling to £1.2 m, a fall in income of 20%, because no tax would be reclaimable.

Abolition of Advance Corporation Tax
From 6 April 1999 ACT was abolished, and the tax credit on dividends was reduced to 10%. There was a matching reduction in the basic income tax rate on dividends to 10%, while a new higher-rate of 32.5% was introduced which led to an overall effective 25% tax rate for higher rate taxpayers on dividends (after setting this "notional" tax credit against the tax liability).While non-taxpayers were no longer able to claim this amount from the treasury (as opposed to taxpayers who could deduct it from their tax bill), the 20% ACT (which would have previously been deducted from the dividend before payment) was no longer levied.

ACT that had been incurred prior to 1999 could still be set off against a company's tax liability, provided it would have been able to set it off under the old imputation system. In order to keep the stream of payments associated with advance corporation tax payment, 'large' companies (comprising the majority of corporation tax receipts) were subjected to a quarterly instalments scheme for tax payment.

Rates

Main and Small Companies' Rates
On its introduction in 1965, corporation tax was charged at 40%, rising to 45% in the 1969 Budget. The rate then fell to 42.5% in the second Budget of 1970 and 40% in 1971. In 1973, alongside the introduction of advance corporation tax (ACT), Conservative chancellor Anthony Barber created a main rate of 52%, together with a smaller companies' rate of 42%. This apparent increase was negated by the fact that under the ACT scheme, dividends were no longer subject to income tax.

The 1979 Conservative Budget of Geoffrey Howe cut the small companies' rate to 40%, followed by a further cut in the 1982 Budget to 38%. The Budgets of 1983–1988 saw sharp cuts in both main and small companies' rates, falling to 35% and 25% respectively. Budgets between 1988 and 2001 brought further falls to a 30% main rate and 19% small companies' rates. From April 1983 to March 1997 the small companies' rate was pegged to the basic rate of income tax. During the 1980s there was briefly a higher rate of tax imposed for capital profits.

Starting Rate and Non-Corporate Distribution Rate
Chancellor Gordon Brown's 1999 Budget introduced a 10% starting rate for profits from £0 to £10,000, effective from April 2000. Marginal relief applied meaning companies with profits of between £10,000 and £50,000 paid a rate between the starting rate and the small companies' rate (19% in 2000).

The 2002 Budget cut the starting rate to zero, with marginal relief applying in the same way. This caused a significant increase in the number of companies being incorporated, as businesses that had operated as self-employed, paying income tax on profits from just over £5,000, were attracted to the corporation tax rate of 0% on income up to £10,000. Previously self-employed individuals could now distribute profits as dividend payments rather than salaries. For companies with profits under £50,000 the corporation tax rate varied between 0% and 19%. Because dividend payments come with a basic rate tax credit, provided the recipient did not earn more than the basic rate allowance, no further tax would be paid. The number of new companies being formed in 2002–2003 reached 325,900, an increase of 45% on 2001–2002.

The fact that individuals operating in this manner could potentially pay no tax at all was felt by the government to be unfair tax avoidance, and the 2004 Budget introduced a Non-Corporate Distribution Rate. This ensured that where a company paid below the small companies' rate (19% in 2004), dividend payments made to non-corporates (for example, individuals, trusts and personal representatives of deceased persons) would be subject to additional corporation tax, bringing the corporation tax paid up to 19%. For example, a company making £10,000 profit, and making a £6,000 dividend distribution to an individual and £4,000 to another company would pay 19% corporation tax on the £6,000. Although this measure substantially reduced the number of small businesses incorporating, the Chancellor in the 2006 Budget said tax avoidance by small businesses through incorporation was still a major issue, and scrapped the starting rate entirely.

Historic tax revenues
The following graph shows UK corporation tax revenue from 1999 to 2017:

Taxable profits and accounting profits
The starting point for computing taxable profits is profits before tax (except for a life assurance company). The rules for calculating corporation tax generally ran in parallel with income tax until 1993, when the first statutory rule to move profit reporting into line with generally accepted accounting practice was introduced, although the courts were already moving towards requiring trading profits to be computed using general accountancy rules.

The Finance Act 1993 introduced rules to make tax on exchange gains and losses mimic their treatment in a company's financial statements in most instances. The Finance Act 1994 saw similar rules for financial instruments, and in the Finance Act 1996 the treatment of most loan relationships was also brought into line with the accounting treatment. The Finance Act 1997 saw something similar with rental premiums. A year later, the Finance Act 1998 went even further, making it clear that taxable trading profits (apart from those accruing to a Lloyd's corporate name or to a life assurance company) and profits from a rental business are equal to profits calculated under generally accepted accounting practice ("GAAP") unless there is a specific statutory or case law rule to the contrary. This was followed up by the Finance Act 2004, which provided that where a company with investment business could make deductions for management expenses, they were calculated by reference to figures in the financial statements.

International Financial Reporting Standards
From 2005, all European Union listed companies have to prepare their financial statements using the "International Financial Reporting Standards" ("IFRS"), as modified by the EU. Other UK companies may choose to adopt IFRS. Corporation tax law is changing so that, in the future, IFRS accounting profits are largely respected. The exception is for certain financial instruments and certain other measures to prevent tax arbitrage between companies applying IFRS and companies applying UK GAAP.

Avoidance
Tax avoidance is defined by the UK government as "bending the rules of the tax system to gain a tax advantage that Parliament never intended". Unlike most other countries, most UK tax professionals are accountants rather than lawyers by training.

Until 2013, the UK had no general anti-avoidance rule ("GAAR") for corporation tax. However, it inherited an anti-avoidance rule from income tax relating to transactions in securities, and since then has had various "mini-GAARs" added to it. The best known "mini-GAAR" prevents a deduction for interest paid when the loan to which it relates is made for an "unallowable purpose". In 2013, the government introduced a General Anti-Avoidance Rule to manage the risk of tax avoidance.

Finance Act 2004 introduced disclosure rules requiring promoters of certain tax avoidance schemes that are financing- or employment-related to disclose the scheme. Taxpayers who use these schemes must also disclose their use when they submit their tax returns. This is the first provision of its kind in the UK, and Finance Act 2005 has shown a number of tax avoidance schemes being blocked earlier than would have been expected prior to the disclosure rules.

Need for greater revenues
In the early twenty-first century the government sought to raise more revenues from corporation tax. In 2002 it introduced a separate 10% supplementary charge on profits from oil and gas extraction businesses, and Finance Act 2005 contained measures to accelerate when oil and gas extraction business have to pay tax. Instead of paying their tax in four equal instalments in the seventh, tenth, thirteenth and sixteenth month after the accounting period starts, they will be required to consolidate their third and fourth payments and pay them in the thirteenth month, creating a cash flow advantage for the government. Finance (No. 2) Act 2005 continued measures specifically relating to life assurance companies. When originally announced (as Finance (No.3) Bill 2005) Legal & General told the Stock Exchange that £300 m had been wiped off its value, and Aviva (Norwich Union) announced that the tax changes would cost its policy holders £150 m.

Method of charge
Powers to collect corporation tax must be passed annually by parliament, otherwise there is no authority to collect it. The charge for the financial year (beginning 1 April each year) is imposed by successive finance acts. The tax is charged in respect of the company's accounting period, which is normally the 12-month period for which the company prepares its accounts. Corporation tax is administered by HM Revenue & Customs (HMRC).

Assessment
Corporation tax is levied on the net profits of a company. Except for certain life assurance companies, it is borne by the company as a direct tax.

Up until 1999 no corporation tax was due unless HMRC raised an assessment on a company. Companies were, however, obliged to report certain details to HMRC so that the right amount could be assessed. This changed for accounting periods ending on or after 1 July 1999, when self-assessment was introduced. Self-assessment means that companies are required to assess themselves and take full responsibility for that assessment. If the self-assessment is wrong through negligence or recklessness, the company can be liable to penalties.
The self-assessment tax return needs to be delivered to HMRC 12 months after the end of the period of account in which the accounting period falls (although the tax must be paid before this date). If a company fails to submit a return by then, it is liable to penalties. HMRC may then issue a determination of the tax payable, which cannot be appealed – however, in practice they wait until a further six months have elapsed. Also, the most common claims and elections that may be made by a company have to be part of its tax return, with a time limit of two years after the end of the accounting period. This means that a company submitting its return more than one year late suffers not only from the late filing penalties, but also from the inability to make these claims and elections.

From 2004 there has been a requirement for new companies to notify HM Revenue & Customs of their formation, although HMRC receives notifications of new company registrations from Companies House. Companies will then receive an annual notice CT603, approximately 1–2 months after the end of the company's financial period, notifying it to complete an annual return. This must also include the company's annual accounts, and possibly other documents, such as auditors' reports, that are required for certain companies.

Schedular system

In the United Kingdom the source rule applies. This means that something is taxed only if there is a specific provision bringing it within the charge to tax. Accordingly, profits are only charged to corporation tax if they fall within one of the following, and are not otherwise exempted by an explicit provision of the Taxes Acts:

Notes:

In practice companies do not get taxed under Schedule F. Most companies are exempted from Schedule F and there is a provision for those companies which are taxed on UK dividends (i.e. dealers in shares (stock)) that removes the charge from Schedule F to Schedule D.
A Controlled Foreign Company ("CFC") is a company controlled by a UK resident that is not itself UK resident and is subject to a lower rate of tax in the territory in which it is resident. Under certain circumstances, UK resident companies that control a CFC pay corporation tax on what the UK tax profits of that CFC would have been. However, because of a wide range of exemptions, very few companies suffer a CFC charge.
Schedules B, C and E used to, but no longer, exist.
Authorised unit trusts and OEICs are not liable to tax on their chargeable gains.
Schedule D is itself divided into a number of cases:

Notes:
Cases II and IV only apply to income tax and not corporation tax.

Strictly speaking, Corporation Tax Act 2010 replaces the historic terminology "Schedule A", "Schedule D Case I" etc. with more descriptive terms but this does not affect the substantive application of the schedular system so that, for example, different rules apply for utilising tax losses depending upon the nature of the income under which the losses arises.

Relief for expenses
Most direct expenses are deductible when calculating taxable income and chargeable gains. Notable exceptions include any costs of entertaining clients. Companies with investment business may deduct certain indirect expenses known as "expenses of management" when calculating their taxable profits. A similar relief is available for expenses of a life assurance company taxed on the I minus E basis which relate to the company's basic life assurance and general annuity business. Donations made to charities are also normally deducted in calculating taxable income if made under Gift Aid.

Rates and payment
The 2007 Budget announced a main rate cut from 30% to 28%, effective from April 2008. At the same time, the small companies' rate was increased from 19% to 20% from April 2007, 21% in April 2008, to stop "individuals artificially incorporating as small companies to avoid paying their due share of tax, a practice if left unaddressed would cost the rest of the taxpaying population billions of pounds".

The rate of corporation tax is determined by the financial year, which runs from 1 April to the following 31 March. Financial year FY17 started on 1 April 2017 and ends on 31 March 2018. Where a company's accounting period straddles a financial year in which the corporation tax rate has changed, the company's profits for that period are split. For example, a company paying small companies' rate with its accounting period running from 1 January to 31 December, and making £100,000 of profit in 2007, would be deemed to have made 90/365*£100,000 = £24,657.53 in FY06 (there are 90 days between 1 January and 31 March), and 275/365*£100,000=£75,34.47 in FY07, and would pay 19% on the FY06 portion, and 20% on the FY07 portion.

From 1 April 2010 HM Revenue & Customs updated their terminology and the former Small Companies' Rate is now called Small Profits Rate.

Notes:
The bands shown on the right hand side are divided by one plus the number of associates (usually the only associates a company has are fellow group companies, but the term is more widely defined)
The reduced rates do not apply to close investment holding companies (companies controlled by fewer than 5 people (plus associates) or by their directors/managers, whose main activity is the holding of investments). Nor do they apply to companies in liquidation after the first 12 months.
Authorised unit trusts and open-ended investment companies are taxed at the basic rate of income tax which is 20% as of 2010
Life assurance companies are taxed using the above rates on shareholder profits and 20% on policy holder profits
Companies active in the oil and gas extraction industry in the UK or on the UK Continental Shelf are subject to an additional 10% charge on their profits from those activities

Most companies are required to pay tax nine months and a day after the end of an accounting period. Larger companies are required to pay quarterly instalments, in the seventh, tenth, thirteenth and sixteenth months after a full accounting period starts. These times are modified where an accounting period lasts for less than twelve months. From 2005 onwards, for tax payable on oil and gas extraction profits, the third and fourth quarterly instalments are merged, including the supplementary 10% charge.

In the financial year 2004–2005, approximately 39,000 companies paid corporation tax at the main rate. These 4.7% of active companies are responsible for 75% of all corporation tax receipts. Around 224,000 companies paid the small companies rate, with 34,000 benefiting from marginal relief. 264,000 were in the starting rate, with 269,000 benefiting from the lower band of marginal relief. The total revenue was £41.9bn from 831,885 companies. Only 23480 companies had a liability in excess of £100,000.

HM Revenue and Customs powers of enquiry
HMRC has one year from the normal filing date, which is itself one year after the end of the period of account, to open an enquiry into the return. This period is extended if the return is filed late. The enquiry continues until all issues that HMRC wish to enquire about a return are dealt with. However, a company can appeal to the Commissioners of Income Tax to close an enquiry if they feel there is undue delay.

If either side disputes the amount of tax that is payable, they may appeal to either the General or Special Commissioners of Income Tax. Appeals on points of law may be made to the High Court (Court of Session in Scotland), then the Court of Appeal, and finally, with leave, to the House of Lords. However, decisions of fact are binding and can only be appealed if no reasonable Commissioner could have made that decision.

Once an enquiry is closed, or the time for opening an enquiry has passed, HMRC can only re-open a prior year if they become aware of an issue which they could not reasonably have known about at the time, or in instances of fraud or negligence. In fraud or negligence cases, they can re-open cases from up to 20 years ago. After an HMRC enquiry closes, or after final determination of an issue by the courts, the taxpayer has 30 days to amend their return, and make additional claims and elections, if appropriate, before the assessment becomes final and conclusive. If there is no enquiry, the assessment becomes final and conclusive once the period in which the Revenue may open an enquiry passes.

Relief from double taxation
There is a risk of double taxation whenever a company receives income that has already been taxed. This could be dividend income, which will have been paid out of the post-tax profits of another company and which may have suffered withholding tax. Or it could be because the company itself has suffered foreign tax, perhaps because it conducts part of its trade through an overseas permanent establishment, or because it receives other types of foreign income.

Double taxation is avoided for UK dividends by exempting them from tax for most companies: only dealers in shares suffer tax on them. Where double taxation arises because of overseas tax suffered, relief is available either in the form of expense or credit relief. Expense relief allows the overseas tax to be treated as a deductible expense in the tax computation. Credit relief is given as a deduction from the UK tax liability, but is restricted to the amount of UK tax suffered on the foreign income. There is a system of onshore pooling, so that overseas tax suffered in high tax territories may be set off against taxable income arising from low tax territories. From 1 July 2009, new rules were introduced to exempt most non-UK dividends from corporation tax so these double taxation rules in respect of non-UK dividends will be of less common application in practice after that date.

Loss relief
Detailed and separate rules apply to how all the different types of losses may be set off within the computations of a company. A detailed explanation of these can be found in: United Kingdom corporation tax loss relief.

Group relief
The UK does not permit tax consolidation, where companies in a group are treated as though they are a single entity for tax purposes. One of the main benefits of tax consolidation is that tax losses in one entity in a group are automatically relievable against the tax profits of another. Instead, the UK permits a form of loss relief called "group relief".

Where a company has losses arising in an accounting period (other than capital losses, or losses arising under Case V or VI of Schedule D) in excess of its other taxable profits for the period, it may surrender these losses to a group member with sufficient taxable profits in the same accounting period.
The company receiving the losses may offset them against their own taxable profits. Exceptions include that a company in the oil and gas extraction industry may not accept group relief against the profits arising on its oil and gas extraction business, and a life assurance company may only accept group relief against its profits chargeable to tax at the standard shareholder rate applicable to that company. Separate rules apply for dual resident companies.

Full group relief is permitted between companies subject to UK corporation tax that are in the same 75% group, where companies have a common ultimate parent, and at least 75% of the shares in each company (other than the ultimate parent) are owned by other companies in the group. The companies making up a 75% group do not all need to be UK-resident or subject to UK corporation tax relief. An open-ended investment company cannot form part of a group.

Consortium relief is permitted where a company subject to UK corporation tax is owned by a consortium of companies that each own at least 5% of the shares and together own at least 75% of the shares. A consortium company can only surrender or accept losses in proportion to how much of that company is owned by each consortium group.

Interaction with European law
Although there are no European Union directives dealing with direct taxes, UK laws must comply with European legislation. In particular, legislation should not be discriminatory under the EC treaty. A number of cases where UK tax laws are believed to be discriminatory have been brought to the European Court of Justice, usually with respect to freedom of establishment and freedom of movement of capital. Key cases which have been decided include:

Hoechst – where the Court found that the way the partial imputation system operated prior to its abolition in 1999 was discriminatory;
Lankhorst-Hohorst – a German case which implied that the UK's transfer pricing and thin capitalisation legislation may have been contrary to EU legislation (the 2004 Finance Act made changes to counter this threat);
Marks and Spencer – where it was claimed that UK parents should be able to relieve the losses of overseas subsidiaries against the tax profits of their UK subgroup (On 7 April 2005, the Advocate-General gave an opinion supporting the claim of a UK parent to offset losses of its EU subsidiaries, where no effective loss relief was available in the EU Member States the subsidiaries were resident in). However, in the final judgment, a compromise agreement was reached in which the national interest to prevent excessive loss of tax was held to outweigh in most circumstances the restriction on the freedom of movement of capital. Accordingly, although no specific new legislation has been introduced, relief for overseas losses will only be available where they may not be utilised in the overseas jurisdiction;
Cadbury Schweppes – where it was ruled that CFC rules are only acceptable if they relate to wholly artificial arrangements intended to escape the UK tax normally payable.

Also, the case of ICI v Colmer led to the UK amending its definition of a group, for group relief purposes. Previously, the definition required that all companies and intermediate parent companies in a group to be UK resident.

There are also a number of other cases making their way, slowly, up to the European Court. In particular:

A group litigation order arguing that dividends received from overseas companies should be exempt from tax in the same way as dividends received from UK companies are exempted from tax;
Claims that the UK CFC legislation is contrary to EU law (notably Vodafone).

Recent developments

Corporation tax reform
There have been a number of proposals for corporation tax reform, although only a few have been enacted. In March 2001, the government published a technical note A Review of Small Business Taxation, which considered simplification of corporation tax for small companies through the closer alignment of their profits for tax purposes with those reported in their accounts. In July of that year, the government also published a consultation document, Large Business Taxation: the Government's strategy and corporate tax reforms. It set out the strategy for modernising corporate taxes and proposals for relief for capital gains on substantial shareholdings held by companies.

In August 2002, Reform of corporation tax – A consultation document was published, outlining initial proposals for the abolition of the Schedular system. This was followed up in August 2003 by Corporation tax reform – A consultation document, which further discussed the possible abolition of the Schedular system, and also whether the capital allowances (tax depreciation) system should be abolished. It also made proposals that were ultimately enacted in Finance Act 2004. (The first two of these listed below were in response to threats to the UK tax base arising from recent European Court of Justice judgments.) The changes were to:
Introduction of transfer pricing rules for UK-to-UK transactions. Transfer pricing rules require certain transactions to be deemed to have taken place at arm's length prices for tax purposes where they did not in fact take place as such.
Merging thin capitalisation rules with the transfer pricing rules. Thin capitalisation rules limit the amount a company can claim as a tax deduction on interest when it receives loans at non-commercial rates (from connected parties, for example).
Extension of the deduction for management expenses to all companies with an investment business. Previously a company had to be wholly or mainly engaged in an investment business to qualify.

In December 2004, Corporation tax reform – a technical note was published. It outlined the government's decision to abolish the schedular system, replacing the numerous schedules and cases with two pools: a trading and letting pool; and an "everything else" pool. The Government had decided that capital allowances would remain, though there would be some reforms, mostly affecting the leasing industry.

Other enactments
Other main reforms enacted, include:

Relief from tax on chargeable gains on disposals of substantial shareholdings in trading companies and groups (enacted by Finance Act 2002).
Introduction of UK to UK transfer pricing rules, coupled with the merging of the thin capitalisation rules with the transfer pricing rules (enacted by Finance Act 2004).
Extension of management expenses rules so that companies do not need to be investment companies to receive them, coupled with a specific rule preventing capital items being deductible as management expenses (enacted by Finance Act 2004).

See also
Taxation in the United Kingdom
Corporate tax
UK company law
Corporation tax in the Republic of Ireland

References

Finance Acts (1965–), HMSO. From 1998 onwards, consolidation took place, into the Income and Corporation Taxes Act 1988, the Taxation of Chargeable Gains Act and the Capital Allowances Act 2001.

Bibliography

External links

Corporate taxation in the United Kingdom
Taxation in the United Kingdom

United Kingdom corporation tax


El Parque zoológico y botánico de Branféré () es un parque zoológico y parque botánico de 40 hectáreas de extensión situado alrededor del Château Branféré en Bretaña, Francia.

Localización
Parc animalier et botanique de Branféré Château Colbert, Branféré, Le Guerno Département de Morbihan, Bretaña, France-Francia.

Se encuentra abierto todos los días del año.

Las especies vegetales

El parque de Branféré cuenta con numerosas especies vegetales y algunas curiosidades botánicas. Entre las cuales un plátano llorón oriental, con una edad de alrededor de 300 años, anchura de 40 m y clasificado "Arbre Remarquable de France" ("árbol notable de Francia") por la « Office national des forêts» (Oficina Nacional de los Bosques).

Alrededor de las alamedas, se cruzan las Sequoia sempervirens, que presentan, además de un tamaño impresionante, la particularidad de guardar su follaje verde a lo largo de todo el año, eucalyptus maculata de hojas azuladas, cipreses calvos de México, entre las raras coníferas que deben perderse sus hojas en otoño o también de liquidambar con notables colores otoñales…

La situación geográfica del parque, localizada a menos de un cuarto de hora del Océano Atlántico, ofrece un clima moderado que permite a la fauna y a la flora adaptarse en un plazo de tiempo relativamente corto.

Animaciones

El espectáculo de las aves
El Parque animal y botánico de Branféré propone cada día un espectáculo de pájaros donde se puede ver evolucionar rapaces, pelícanos o también loros…

La llanura africana
El llano africano agrupa animales de la sabana africana en un espacio de 5 hectáreas como jirafas, órix, órix del Cabo, cebras de Grant, gran Kudú, ñus azules, hipopótamos pigmeos…

Parcabout®
Parcabout® es un concepto puesto a punto por Cédric Chauvaud, Jean Luc Blain y François Desnoyers. Es una forma de ocio inédita donde el público puede pasear por el parque a una altura de hasta 4 m sobre el nivel del suelo gracias a un sistema de redes. La superficie total de Parcabout en el parque es de 1500 m². Desplazarse por estas redes no requiere ningún equipo especial sino solamente unos zapatos cerrados.

Los Encuentros de Branféré
Cada año, los Encuentros de Branféré  proponen actividades temáticas culturales y festivas como exposiciones, proyecciones, debates dedicados al medio ambiente. Desde su creación en mayo del 2007, este acontecimiento se inscribe en el marco de la Fiesta de la Naturaleza.

Véase también
 Fundación de Francia
 Le Guerno

Notas y referencias

Enlaces externos

 Página del Parque

Branfere
Branfere
Branfere
Branfere
Branfere
Francia en 1965

Parque zoológico y botánico de Branféré


Kuća Lovrić u Sinju
Kuća Lovrić u Kninu
Zgrada Lovrić u Sisku

Kuća Lovrić


Campanula jacquinii er tegund af bláklukkuætt (Campanulaceae), ættuð frá Krít.

Tilvísanir

Bláklukkur

Campanula jacquinii


Little Ellen (Pequena Ellen no Brasil) é uma série de animação americana em pré-escolar produzida pela  Ellen Digital Ventures e Warner Bros. Animation, é a primeira série produzida pela Warner Bros. Animation criada por HBO Max, um serviço de streaming da Warner Bros. Discovery, sob a marca Cartoonito em 13 de setembro de 2021.

A série é a primeira vez desde Firehouse Tales que a Warner Bros. Animation produziu uma série destinada a um público pré-escolar.

Serviços de animação fornecidos pela Lighthouse Studios.

Enredo
O show explora o mundo através dos olhos de Ellen DeGeneres, de sete anos de idade, hilária e imprevisível.

Elenco
 Laurel Emory como Ellen DeGeneres (7 anos)
 Johanna Colón como Becky
 JeCobi Swain como Freckle
 June Squibb como Gramsy

Exibição internacional
No Canadá, a série estreou na Treehouse TV e StackTV em 1 de outubro de 2021.

Exibição no Brasil
No Brasil, a série estreou em 1 de dezembro de 2021 pela inauguração do canal Cartoonito Brasil. E também foi disponível no streaming HBO Max em 17 de dezembro.

Ligações externas

Programas da HBO Max
Programas de televisão dos Estados Unidos que estrearam em 2021
Programas de televisão dos Estados Unidos encerrados em 2022
Programas de televisão em língua inglesa
Programas do Cartoon Network

Little Ellen


Batı Hun (Çince: 西匈奴 pinyin: xī xiōng nú; M.Ö. 56 - 36), Hun'nun tanhu sülalesinden Çi-çi Tanhu (郅支單于 zhìzhī dānyú ; taht M.Ö. 56 - 36)'nun batıya kayarak kurduğu yönetim.

Büyük Hun İmparatorluğu M.Ö. 58 yılında Çiçi Yabgu ve Ho-Han-ye kardeşler arasında Doğu ve Batı olmakla birlikte bölündü. Batı Hunlarını; Çiçi Yabgu, Doğu Hunlarını Ho-Han-Ye Kağan (Şenyu) yönetti. Ho-Han-Ye'nin ölümünden sonra Doğu Hunları Panu veyeğeni Pi'nin taht kavgasına sahne oldu. H 48 yılında Doğu Hunları; Kuzey ve Güney olarak ikiye ayrıldı. Kuzey Hunlarını Panu, Güney Hunlarını Pi yönetmiştir. Kuzey Hunları yani Panu'nun yönettiği bu ülke Türk Tarih literatürüne Batı Hun İmparatorluğu olarak geçmiştir. Kuzey Hunları bugünkü Moğolistan topraklarına hakimdi.

Hun'ların başında bulunan Ho-han-ye Tanhu (呼韓邪單于 hūhánxié dānyú)'nin ekonomik sıkıntıları da neden göstererek Çin egemenliğine girmek istemesi kardeşi Çi-çi tarafından "atalarına saygısızlık" olarak kabul edilmiştir. Bu nedenle Hun, M.Ö. 46 yılında Çiçi ve Ho-han-ye kardeşler arasında Doğu Hun ve Batı Hun olmak üzere ikiye ayrıldı. Batı Hun'u Çiçi, Doğu Hun'u Ho-han-ye yönetti.

Batı Hun'ların başında bulunan Çiçi'nin Çin'e karşı verdiği mücadelede kısa bir süre sonra başarısız olduğu görülmüştür. Zira Çiçi, Çin ile mücadelede eski Hiungnu savaş taktiklerini bırakarak bir şehir kurup burayı kale haline getirerek savunma savaşı yapmayı yeğlemiştir. Bu kendisinin birinci hatasıdır. Yenilgisinde etkili olan diğer hata ise emri altında bulunan askerlere çok sert davranmasıdır.

Ho-han-ye'nin ölümünden sonra M.S. 46 - 48 yıllarında Doğu Hun Panu ve yeğeni Pi'nin taht kavgasına sahne oldu.

Çiçi yönetimindeki Hun'lara daha sonra Kuzey Hun'ların dağılmasıyla batıya göç eden Kuzey Hun kabileleri de katılmıştır.

Çiçi'nin Çin kayıtlarındaki sözleri

Ho-han-ye'nin Çin egemenliğine girme politikasına karşı çıkan Çiçi, bağlı kabileleriyle birlikte Issık Gölü ve çevresine çekilmiştir.

Çiçi han MÖ 43 yılında  Vatan atalarımızdan torunlarımıza verilmek üzere bize emanet edilmiş kutsal topraklardır. Onursuz bir yaşam uğruna terk edilemez.  sözleriyle tarihe geçmiş bir imparatordur.

Literatürde meydana gelen karışıklık

Türk tarih literatüründe üç tane "Batı Hun İmparatorluğu" ismine rastlanmaktadır.

 1. 16 Büyük Türk devleti içerisinde sayılan "Batı Hun İmparatorluğu";  Panu tanhunun yönettiği Kuzey Hun Devleti'dir.
 2. Asıl Batı Hun; Çiçi'nın yönettiği Batı Türkistan'ı kapsayan kısa ömürlü devlettir.
 3. Avrupa'daki Hun İmparatorluğu da Batı Hun (Avrupa-Batı kastedilerek) olarak bazı kaynaklarda ifade edilmektedir.

Hun Soyağacı

Ayrıca bakınız
 Hun (Doğu Hun, Ho-han-ye)
 Kuzey Hun (Panu)
 Güney Hun (Pi)

Kaynakça
Gan Gu, "Qian Han" Kibabı, C.94 "Hun" 64 班固, 前漢書 卷九十四 匈奴傳第六十四 (Vikikaynak)
Hiung-nu

Batı Hiung-nu


Marija Vukman r. Lozovina ( Seget Donji,1920. – ?), komunistička revolucionarka, sudionica NOR-a i društveno-politička radnica.

Životopis
Marija Vukman rođena je u Donjem Segetu kraj Trogira (tadašnjoj pokrajini Dalmaciji u sklopu Kraljevstva SHS), Hrvatica, domaćica. U srpnju 1942. postaje prva predsjednica Odbora žena (kasniji AFŽ) Seget Donji.

U partizane stupa 15. kolovoza 1942. Članica KPH.

02. ožujka 1943., na 1. kotarskoj konferenciji AFŽ Hrvatske - Trogir. u Sapinim Docima izabrana je kao nova predsjednica KO AFŽH Trogir, te je zamijenila Katu Poljičanin.

Borkinja Šibensko-trogirskog partizanskog odreda i Devete dalmatinske brigade - komesarica bataljona.

Sestra Joze Lozovine Mosora i supruga Ante Vukmana Bebe.

Sudioništvo u NOR-u priznato joj je u dvostrukom stažu od 1941.

Literatura

Izvori

Partizani
Hrvatski komunisti do 1945.
Hrvatski komunisti u drugoj Jugoslaviji

Marija Vukman


"INVU" ( ) é uma canção gravada pela cantora sul-coreana Taeyeon, para seu terceiro álbum de estúdio de mesmo nome. Tendo sido lançada como a sua faixa-título em 14 de fevereiro de 2022, através da SM Entertainment. As letras foram escritas por Jinli (Full8loom), enquanto sua composição ficou a cargo de Peter Wallevik, Daniel Davidsen, Rachel Furner e Jess Morgan, com arranjos de PhD.

O lançamento de "INVU" atingiu o topo das tabelas musicais sul-coreanas, além de realizar entradas em diversos outros territórios. A canção recebeu recepção positiva pela crítica especializada que a inseriu em diversas listas anuais de reconhecimento de melhores canções do ano.

Antecedentes e lançamento
Em 11 de janeiro de 2022, a SM Entertainment anunciou que Taeyeon lançaria em 17 de janeiro, um single digital intitulado "Can't Control Myself", previamente ao lançamento de seu terceiro álbum de estúdio com data para fevereiro de 2022. Posteriormente, em 26 de janeiro, o nome do terceiro álbum de estúdio foi anunciado como sendo INVU, além de informações como sua data de lançamento para 14 de fevereiro e sua composição com treze faixas, além de sua pré-venda iniciando no mesmo dia. Em 3 de fevereiro, um trecho em vídeo foi lançado com "INVU", anunciado-o como o primeiro single. Em 12 de fevereiro, uma prévia do vídeo musical foi lançado. A seguir, em 14 de fevereiro, a canção foi lançada como o single do álbum INVU, juntamente com seu vídeo musical.

Durante a coletiva de imprensa de INVU, realizada em 14 de fevereiro, Taeyeon afirmou que houve uma "reação negativa" acerca da escolha da faixa como single principal do álbum, já que sua equipe "estava dizendo 'não' e [ela] era a única que estava dizendo 'sim!'". Ela chamou a opção de "uma decisão ousada, mas [ela] tinha confiança" de que era a melhor escolha. Em 15 de fevereiro, em uma entrevista para a publicação Nylon, Taeyeon disse que foi "imediatamente atraída por esse tipo de gênero" ao ouvir a canção. Ela também revelou "INVU" como sendo sua canção favorita do álbum e acrescentou que: "A maneira como eu abordo o amor é semelhante a como ['INVU'] o descreve, então me sinto um pouco mais ligada a ela".

Em 28 de abril, três remixes de "INVU" de autoria de Zhu, Moon Kyoo e Ginjo, foram lançados sob o título de iScreaM Vol.15: INVU Remixes.

Composição

"INVU" possui letras de Jinli (Full8loom), tendo sido composta por Peter Wallevik, Daniel Davidsen, Rachel Furner e Jess Morgan, além de possuir arranjos de PhD.  A faixa apresenta "letras melancólicas dizendo 'eu invejo você' para um parceiro que não leva o amor a sério".

A canção foi composta na tonalidade de Si menor, com um andamento de 107 batidas por minuto. Musicalmente, "INVU" foi descrita como pertencente aos gêneros house, dance-pop e synth-pop com uma "batida funky", "som de sintetizador suave e sonhador" e "melodia de flauta impressionante no refrão". Além disso, os vocais de Taeyeon foram elogiados por expressar profundamente as várias emoções contidas na canção", e por "esplêndidas notas altas [que] enfatizam as letras".

Promoção
Antes do lançamento do álbum, em 14 de fevereiro de 2022, Taeyeon realizou um evento ao vivo chamado "Taeyeon INVU Countdown Live" na plataforma de videos YouTube, para apresentar o álbum e se comunicar com seus fãs. Após o lançamento do álbum, ela cantou "INVU" em dois programas musicais: M Countdown da Mnet em 17 de fevereiro e Inkigayo da SBS em 20 de fevereiro.

Faixas e formatos

Recepção

Vídeo musical
O vídeo musical de "INVU" foi dirigido por Samson do High Quality Fish e lançado junto com o single em 14 de fevereiro de 2022.

A produção possui o tema "celestial" e retrata Taeyeon "como uma guerreira encantadora em uma busca para aniquilar o amor que a destruiu" com cenas alternando entre "um antigo templo de inspiração romana, esculpida em mármore, para um vasto deserto em uma terra vazia". Taeyeon descreveu o vídeo musical como "um novo tipo de imagem e visual que [ela] não tentou antes", afirmando que o conceito da canção "é sobre uma personagem principal que é ferida pelo amor, mas mesmo assim, dá tudo quando se trata de amor". Em adição, ela quis expressar essas características na produção através de "visuais fortes e guerreiras",  incluindo várias cenas que "lembram os espectadores da mitologia grega".

O vídeo musical foi escolhido como um dos melhores vídeos musicais de K-pop do ano pela Teen Vogue e Rolling Stone Índia.

Desempenho nas paradas musicais
"INVU" estreou no topo da Gaon Digital Chart da Coreia do Sul na semana referente a 13 a 19 de fevereiro de 2022. Em suas paradas componentes, a canção estreou em seu pico de número um na Gaon Download Chart e posicionou-se em número dois na Gaon Streaming Chart. Na semana seguinte, "INVU" subiu para o topo da Gaon Streaming Chart. A seguir, "INVU" posicionou-se em número um pela tabela mensal da Gaon Digital Chart de março de 2022, figurando mais tarde em doze, em sua respectiva tabela anual. Pela Billboard K-pop Hot 100, a canção estreou em número quinze na semana referente a 26 de fevereiro de 2022, subindo para o número um na semana seguinte. Além disso, "INVU" estreou em seu pico de número sete pela Billboard South Korea Songs na semana referente a 7 de maio de 2022.

Em Singapura, "INVU" estreou em número 29 pela RIAS Top Streaming Chart e em número oito na Top Regional Chart na semana referente a 11 a 17 de fevereiro de 2022, subindo mais tarde para seu pico de número onze na Top Streaming Chart e de número quatro na Top Regional Chart na semana seguinte. "INVU"  também estreou em número onze na Billboard Singapore Songs na semana referente a 5 de março de 2022. Pela [[Billboard Vietnam Hot 100|'Billboard  Vietnam Hot 100]], a canção estreou em número 26 na edição de 24 de fevereiro de 2022, ascendendo para seu pico de número doze na semana seguinte. Em Taiwan, "INVU" estreou em número quinze pela Taiwan Songs na edição de 26 de fevereiro de 2022, subindo para o número oito na semana seguinte. Em Hong Kong, a canção estreou em número treze pela Billboard Hong Kong Songs na edição de 5 de março de 2022. Na Malásia, "INVU" estreou em número quinze pela Billboard Malaysia Songs na semana referente a 5 de março de 2022.

Nos Estados Unidos, "INVU" estreou em seu pico de número oito pela Billboard World Digital Song Sales, referente a semana de  26 de fevereiro de 2022. Globalmente, a canção posicionou-se em número 138 pela Billboard Global Excl. U.S. na edição do gráfico referente a 5 de março de 2022.

Posições semanais

Posições de fim de ano

Créditos e pessoal
A elaboração de "INVU" atribui os seguintes créditos adaptados do encarte de INVU''.

Produção
 SM Big Shot Studio – gravação
 SM Starlight Studio – edição digital, engenharia de mixagem
 SM Blue Cup Studio – mixagem
 SM Entertainment – produção executiva

Pessoal
 Lee Soo-man – produção
 Yoo Young-jin – música e direção de som
 Taeyeon – vocais, vocais de apoio
 Rachel Furner – vocais de apoio,  composição
 Jinli (Full8loom) – letras
 Peter Wallevik – composição
 Daniel Davidsen – composição
 Jess Morgan – composição
 PhD – arranjo
 Lee Min-kyu – gravação
 Jeong Yu-ra – edição digital, engenharia de mixagem
 Lee Joo-hyung – direção vocal, Pro Tools
 Jeong Jeong-seok – mixagem

Histórico de lançamento

Ver também
 Lista de singles número um na Gaon Digital Chart em 2022
 Lista de singles número um na Korea K-Pop Hot 100 em 2022

Ligações externas

Canções gravadas por Taeyeon
Singles de 2022
Canções de dance-pop
Canções de synthpop
Canções de house music
Canções de 2022
Singles lançados pela SM Entertainment
Canções em coreano

INVU (canção)


جائزة ريبا أو الميدالية الذهبية الملكية للهندسة المعمارية  وتُمنح سنويًا من قبل المعهد الملكي للمهندسين المعماريين البريطانيين نيابة عن ملكة بريطانيا، في الاعتراف للفرد أو المجموعة بالمساهمة الكبيرة في مجال الهندسة المعمارية العالمية. وهي من أقدم الجوائز المعمارية العالمية

وكان أول الفائزين بها في عام 1848 لتشارلز روبرت كوكيريل ويشمل الفائزين بها العديد من المعروفين من معظم المهندسين المعماريين في القرنين التاسع عشر والعشرين، بما في ذلك السير جلبرت سكوت جيلز (1925)، فرانك لويد رايت (1941) ولوكوربوزييه (1953).

وفي عام 1992، المهندس الإنشائي بيتر رايز الأيرلندي أصبح الثاني في الحصول على الجائزة من المهندسين المدنيين؛ وكانت الأولى أوف أروب في عام 1966. وكان آخر استثناء ملحوظ لعام 1999 على جائزة مدينة برشلونة.

الجائزة تمنح لمجمل الأعمال، وليس من اجل مبنى واحد أو لمهندس معماري رائج حاليًا.

قائمة الفائزين

مراجع

المعهد الملكي للمهندسين المعماريين البريطانيين
تأسيسات سنة 1848 في المملكة المتحدة
ريبا
جوائز العمارة
جوائز بريطانية
حاصلون على الميدالية الذهبية الملكية

جائزة ريبا


Prvi mletački rat, vojni sukob između Kraljevine Ugarske s Hrvatskom protiv Mletačke republike koja je nastojala zauzeti dalmatinsku obalu na osnovu dogovora kralja Ladislava Napuljskog s Mlecima 1409. godine.

Poslije neuspješnih pregovora između kralja Žigmunda i mletačkog dužda Michela Stene oko predaje dalmatinskih gradova Mlecima, započeo je 1411. godine ratni sukob između Hrvatsko-Ugarskog kraljevstva i Mletačke republike. Rat se vodio u sjevernoj Italiji gdje je kraljev vojskovođa bio Pippo Scolari i u Dalmaciji koju su branili isprva Petar z Myšlina, a kasnije hrvatski ban Petar Alben.

Tijekom sukoba, Mlečani su 1412. godine zauzeli Skradin, Ostrovicu i Šibenik, što je prisililo kralja Žigmunda da potpiše u travnju 1413. godine u Trstu petogodišnje primirje.

Hrvatsko-mletački ratovi
Povijest Hrvatske (1102. – 1527.)
Hrvatski ratovi
Mletačka vojna povijest

Prvi mletački rat


CAM4.com (généralement abrégé en CAM4) est un site web de diffusion en direct proposant des performances en direct par webcam, réalisées par des femmes, des hommes, des transgenres ou des couples principalement amateurs. Les diffusions sur CAM4 présentent de la nudité et des activités sexuelles allant souvent du striptease et des discussions érotiques à la masturbation avec des jouets sexuels.

Principe
CAM4 est principalement utilisé par les artistes amateurs de webcam qui aiment diffuser juste pour le plaisir ou pour gagner de l'argent pour leurs performances en direct sur le site. Les clients du site peuvent acheter des jetons virtuels appelés tokens sur le site, qui peuvent être utilisés pour donner des pourboires  auxmodèles ou pour lancer des shows privés. Les clients peuvent utiliser le chat pour converser avec les modèles. La diffusion est permise grâce à une webcam et un microphone pour diffuser de la vidéo et de l'audio en direct utilisés par les modèles.

Les modèles de CAM4 peuvent être entraînés par Nikki Night, un ancien modèle considéré comme « la principale entraîneuse de camgirl de l'industrie du porno ».

En mai 2016, CAM4 s'est associé à VRtube.xxx pour lancer CAM4VR, une expérience en réalité virtuelle 3D à 360° disponible sur la plateforme CAM4. La cofondatrice de VRTube.xxx, Ela Darling a été le fer de lance de l'initiative. Le site travaille avec Ela Darling pour distribuer des caméras de réalité virtuelle aux modèles.

Ela Darling a ensuite été soutenue par l'actrice adulte de renommée mondiale Jelena Jensen qui a rejoint CAM4 en janvier 2017 en tant que responsable du marketing et ambassadrice du site.

CAM4 a versé plus de 100 millions de dollars aux modèles depuis sa création en 2007.

Partenariats stratégiques
En Février 2017, CAM4 a annoncé un partenariat avec teledildonics fabricant Kiiroo, avec le lancement d' une fonction « contact direct » qui permet la synchronisation et la vibration du jouet sexuel Kiiroo aux jetons lors d' un show en direct.

Sponsors
CAM4 est un membre diamant de la Free Speech Coalition et est un sponsor en titre de l' Association of Sites Advocating Child Protection (ASACP) depuis 2011.

En septembre 2017, CAM4 s'est associé à la mannequin et activiste américaine Amber Rose pour soutenir The Amber Rose SlutWalk, une organisation de défense des droits à but non lucratif qui s'efforce de mettre fin à la honte des salopes et de lancer une conversation sur l'autonomisation des femmes et les droits LGBTQ.

CAM4 est l'un des principaux sponsors de la New York AIDS Walk.

En septembre 2021, CAM4 a annoncé son parrainage renouvelé de Pineapple Support, une organisation à but non lucratif qui offre des services de santé mentale à faible coût aux professionnels de l'industrie pour adultes.

Campagnes
En 2016, CAM4 a commandé une étude de recherche mondiale à la firme de recherche française iFop, conçue pour mieux comprendre les habitudes d'orgasme féminin et les différences entre les nationalités.

Pour marquer la Fashion Week de New York, CAM4 a formé une collaboration avec le créateur de bijoux Chris Habana pour ouvrir un magasin éphémère dans le Lower East Side de New York. Le magasin est situé juste au coin d'un espace précédemment utilisé par Louis Vuitton. Lors de l'ouverture de la soirée, des mannequins de premier plan et des icônes sexuelles comme François Sagat et Amanda Lepore ont modelé une nouvelle collection de bijoux. La collaboration du pop-up store est ouverte du 5 septembre 2019 au 30 septembre 2019 et vise à apporter une dose de positivité sexuelle à la semaine de la mode.

Prix
Le prix XBIZ du site de webcams en direct de l'année a été décerné à CAM4 en 2015. En 2016, CAM4.com a remporté un Adult Webcam Award pour le meilleur site Web européen de webcam pour adultes. De plus, un cofondateur de CAM4 a été intronisé au Temple de la renommée des webcams pour adultes.

Notes et références

Voir aussi

Articles connexes
 Pornographie sur Internet
 Cybersexe
 Discussion en ligne

Liens externes

Site web pornographique
Partage de vidéos sur Internet
Webcam

CAM4