![]() ![]() The guidance has been updated to show who can make an amended claim to tax relief for reimbursed expense, and how to make a claim. The guidance has been updated to show new rates for 2018. Updated to show the Research and Development Expenditure Credit will increase to 13% of qualifying research and development expenditure from 1 April 2020. A new section has been added to tell you what you need to do before you claim R&D tax relief for accounting periods beginning on or after 1 April 2023 and for claims from 1 August 2023. Updates have been made throughout this guidance to clarify what R&D tax reliefs are and the projects that count as R&D. You can submit it before 1 August 2023 if you want to give us more information. Read the guidance which tells you how to send the information and what you will need to provide. Read the guidance which tells you when you need to notify, the information you will need to provide and how to send it.įrom 1 August 2023 you must submit an additional information form to support your claim. You must follow these steps before you claim either R&D tax relief or expenditure credit in the Company Tax Return, or your claim may not be valid.įor accounting periods beginning on or after 1 April 2023, check if you need to submit a claim notification form to notify HMRC in advance of your claim. It can also be claimed by SMEs who have been subcontracted to do R&D work by a large company. Large companies can claim expenditure credit for working on R&D projects. You will need to include partner and linked enterprises when you work out if you’re a SME. a turnover of under 100 million euros or a balance sheet total under 86 million euros.You can claim SME R&D tax relief if you’re a SME with both of the following: Small and medium-sized enterprise ( SME) R&D tax relief There are 2 different types of R&D tax relief, depending on the size of your company and if the project has been subcontracted to you or not. in the guidelines on the meaning of research and development for tax purposes.about the standard definition of R&D in CIRD81900 of the Corporate Intangibles Research and Development Manual.You can also show that the people working on your project are professionals in that field and get them to explain the scientific or technological uncertainties involved. You can do this by showing that other attempts to find a solution had failed. You should explain why a professional could not easily work out your advance. Show that a professional in the field could not work this out This can be a simple description of the successes and failures you had during the project. You need to be able to explain the work you did to overcome the uncertainty. To tell HMRC how you tried to overcome the scientific or technological uncertainty, you should show that the R&D needed research, testing and analysis to develop it. Explain how you tried to overcome the scientific or technological uncertainty This means that your company or experts in the field cannot already know about the advance or the way to solve it. Show there was a scientific or technological uncertaintyĪ scientific or technological uncertainty exists when your company or an expert on the subject cannot say if something is technologically possible, or how it can be done, even after referring to all the available evidence. The process, product or service can still be an advance if it’s been developed by another company but is not publicly known or available. Your project must aim to create an advance in the overall field, not just for your business. Your project may research or develop a new process, product or service or improve on an existing one. could not be easily worked out by a professional in the field.tried to overcome the scientific or technological uncertainty.had to overcome the scientific or technological uncertainty.To claim you need to explain how a project: The project must relate to your company’s trade, either an existing one, or one that you intend to start up based on the results of the R&D. The work that qualifies for R&D tax relief must be part of a specific project to make an advance in science or technology. The following gives you a brief explanation of the definition, and the different types of reliefs you may be able to claim. You may be able to claim Corporation Tax relief if your project meets the standard definition of R&D. Research and Development ( R&D) tax relief supports companies that work on innovative projects in science and technology. ![]()
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![]() I can’t find the cake underneath all these candles!. ![]() Happy Birthday to my favorite boyfriend…Oops, I meant one and only girlfriend.After all, you know a good thing when you see it: me! Happy birthday to the smartest woman I know.Your beauty intensifies each year just like your taste in partners.Happy birthday to a girlfriend who should be grateful for having the best partner in the world.I wanted to wish you the very best on your birthday, but you already have me.I know your biggest wish came true when you met me.Happy birthday to my beautiful and sexy girlfriend! I can understand why some people don’t believe me when I say that you’re my girlfriend because in truth, sometimes I can’t believe it either!.Happy birthday to my incredibly lucky girlfriend.Happy birthday to my girlfriend, the only person in the whole world with an odd enough personality to match mine!. ![]()
![]() ![]() Despite all that, Nicole is still a good mother and person, very supportive, kindhearted, forgiving, has a softer side, and she still loves her family very much. In fact, on one occasion, Gumball decides it would be easier to face Tina than an angry Nicole. She is also quite strict and a demanding mother, and sometimes has extremely nasty temper issues when upset. Unfortunately, Nicole also suffers from a tremendous amount of emotional stress because of her many duties. Often, when she competes against the rest of the family, it is "for" the family, such as when she wanted to watch Win or Don't Win to win a new microwave in " The Remote." She is also very protective of her family, as seen in "The Ape." Since she is the backbone of the family, Nicole does most of, if not all, the household chores, and in addition, she works long hours at the Rainbow Factory just to put food on the table. Nicole cares very deeply for her family, so much that she would do anything to express her love for them. In " The Parents," back when she was a toddler, she had an appearance similar to Anais, except her dress was colored yellow instead of orange. She was also seen as a baby with a small upturned curl of hair on her head and wearing only a diaper. In " The Rerun," when she and Richard were shown aging backward, her earlier-mid teenage appearances were shown with having acne and braces, long hair worn back in a hairband, and a ponytail in a bow. In a flashback from " The Ape," she was seen at prom with a permed hairstyle, and she wore a short pink dress with the skirt having three frilly layers. In her late teenage years, as also seen in "The Choices," she wore a blue jacket over a white collared shirt, a purple skirt over black leggings, and purple and white sneakers, and she had a short bob style haircut, with her bangs pinned back with a pink hair clip. Back in season 1, she is shown wearing a white and red sweater with a number one on the front, a pink skirt, and a red hair bow on her head. In " The Choices," where she was seen in her early adolescence, she wore a white keikogi with a red belt, since she was on her way to a karate tournament. This outfit was made up of a pink over-sized off-the-shoulder sweater, a black belt with a gold buckle, and white jeans. When Gumball was a toddler, Nicole, like her husband Richard, wore fashion that seems to date from the 1990s. As with all of the Wattersons, her eyes are oval-shaped.įrom season 3 onward, Nicole's eyes are permanently round, along with the rest of her family. Her mouth and head are rounder, the shadows from her shirt and skirt have disappeared, and her whiskers have gotten shorter. In her season 2 redesign, her shirt is tucked in, her body has gotten much slimmer, and she has wide hips, similar to Gumball's. Like Gumball and Richard, she is usually barefoot. Her usual outfit consists of a white collared shirt with an orange, yellow, and green striped button that symbolizes her workplace, the Rainbow Factory, and a short, light gray skirt. The inside of her mouth is light pink, her tongue is pink, and she has two fangs that are not always shown. ![]() Her head is shaped similarly to Gumball's, except with shorter whiskers, her nose is pink, and she has visible eyelashes. She has light blue fur and is somewhere between Gumball and Richard in height. ![]() Nicole greatly resembles her oldest son Gumball, who is, like her, a cat. Yuki, Penny, Rocky, Cartax, Jackie, Judith, Larry (at times), the van shopkeeper Watterson (by Rocky in " The Genius"), Loser (only by Miss Simian in " The Ape"), Kickbuttus Hystericus (by Gumball in " The Tape"), Coward (only by Yuki in " The Fury"), Doll (only by Frankie in " The Outside") Mom (by Gumball, Anais and occasionally by Darwin), Mrs. ![]() ![]() ![]() But we all know Excel passwords are so easy to break but that was the best way for me to keep track of my websites and all the supporting information to access them. Which is virtually impossible for me! So I had been using an Excel spreadsheet to keep track of them all and I just had the spreadsheet password-protected. Even if I didn’t already have another credit monitoring service, this would make me angry enough not to reward LastPass for this transparent - but apparently legal - practice.īetween my work and my personal websites I have over 250 sites, Log in’s, and passwords to try and remember. These notices provide zero actual information about what they are supposedly alerting me to, and are clearly intended to prompt me to subscribe to their identity theft protection program in order to learn what just happened (if indeed anything) to prompt the alert. My main complaint with LastPass is that there is apparently no way to turn off the identity threat alerts. Instead, I have to log in to LastPass, look up the password I want, and copy/paste it in. etc.) one minor gripe is that, although it has gotten better in recent years, in most cases it doesn’t fill in the password seamlessly. It is not only a great way to keep track of passwords, but also all those other pesky info details that need to be kept secure but that I would otherwise always be hunting for (e.g., WiFi passwords, account numbers, pictures of passports and drivers licenses, etc. I’ve had LastPass for many years and recommend it to everyone. Great password manager with undesirable add one ![]() Keep the feedback coming! Join the conversation by providing feedback, giving product suggestions, or asking questions in our online community: No cancellation of your subscription is allowed during the active subscription period.ĭownload LastPass today for simple, secure access to your passwords! You can turn off auto-renewal by going to your Account Settings after purchase. Any unused portion of a free trial will be forfeited when you purchase a subscription. Subscription automatically renews unless auto-renew is turned off at least 24-hours before the end of the current period. Your subscription will automatically renew every year and payment will be charged to your iTunes account within 24 hours prior to the end of the current period. Premium multi-factor authentication (MFA), like YubiKey Unlimited sharing of passwords, items, and notes Unlimited device type access from any operating system With our LastPass Premium and Families, you will benefit from: LastPass offers a free 30-day trial of our Premium solution. News & World Report, NPR, TODAY, TechCrunch, CIO, and more! LastPass has been highlighted in PCWorld, Inc., PCMag, ITProPortal, LaptopMag, TechRadar, U.S. Trusted by 33+ million users and 100,000+ businesses Your vault is encrypted with bank-level, AES 256-bit encryption. LastPass never has the key to your encrypted data, so your information is available to you, and only you. Multi-factor authentication (MFA) secures your password vault to add a second layer of protection to your account. Create secure passwords in one click with the built-in password generator. Safely and conveniently share passwords with others, such as the cable login or Wi-Fi password. Securely store information like credit card numbers, health insurance cards, and notes in the encrypted vault. With automatic device sync, anything you save on one device is instantly available on other devices. Only remember your LastPass master password and LastPass secures the rest. New! LastPass now offers a mobile Safari extension that simplifies filling, generating, and saving of credentials directly from your Safari browser. Automatically save usernames and passwords to your vault in Safari and other mobile browsers. ![]() Simply launch your apps or navigate to a sign-in page and LastPass will fill in your credentials. Autofill your usernames and passwords in apps and websites. Store usernames and passwords for all your online accounts securely in your LastPass encrypted vault. Let LastPass remember your passwords for you and keep you safe online.ĭownload LastPass now and get the protection you need for your online information. Stop getting locked out of your online accounts or struggling with frustrating password resets. All you have to do is remember your LastPass master password, and LastPass will autofill web browser and app logins for you. From your LastPass vault, you can store passwords and logins, create online shopping profiles, generate strong passwords, track personal information securely in notes, and more. As you visit apps and sites, LastPass autofills your login credentials. LastPass is a password manager that secures your passwords and personal information in an encrypted vault. ![]() ![]() ![]() In just the last 12 months, NFT marketplaces built on Alchemy have delivered more than $1.5 billion in royalties to artists, with almost $1 billion of that coming in just the last three months, the company said. It’s safe to say that Alchemy’s growth figures are evidence of a massive acceleration of growth in the web3 ecosystem as a whole. “There aren’t really any prior examples of growth like this to compare to, but you can look at how enduring businesses like Microsoft grew and see where Alchemy has the potential to go.” “You know you’re onto something special when your business continues to accelerate even though the market you operate in hits turbulence, and that’s exactly what’s happening with Alchemy,” said Amy Wu, partner at Lightspeed. The company’s impressive growth comes amid a volatile time in the crypto space, which has seen many ups and downs over the past year. ‘AWS for blockchain’ Alchemy boosts valuation to $3.5B with $250M raise ![]() “The company basically powers the entire industry.” “Basically, the most important companies blowing up in crypto are powered by Alchemy, so by investing in Alchemy you get a broad index of the whole space,” one of those sources said. Sources familiar with internal happenings at Alchemy told TechCrunch that the startup has increased its user base by nearly 50% even just since it closed this latest round. Since that time, profitable Alchemy has seen dramatic growth on its platform. ![]() It launched its offering in August of 2020. Its developer platform aims to remove the complexity and costs of building infrastructure while improving applications through “necessary” developer tools. Notably, all of the company’s previous investors - which include the likes of Andreessen Horowitz (a16z), Coatue Management, DFJ, Pantera, Lee Fixel’s Addition - also put money in the latest financing.Īlchemy’s goal is to be the starting place for developers considering building a product on top of a blockchain or mainstream blockchain applications. Not bad for two guys who started the company out of their apartment five years ago.Įxisting backer Lightspeed Venture Partners and new investor private equity firm Silver Lake co-led Alchemy’s latest investment, which brings the company’s total raised since its 2017 inception to $545.5 million. To further put that into context, that’s a gain of nearly $1.1 billion in value per month. This means the startup has seen its value surge by nearly 3x since October and by a staggering 19.8x since last April - just a little over nine months ago. And in late April of 2021, the startup was valued at $505 million after an $80 million Series B investment. In October, the startup was valued at $3.5 billion after a $250 million Series C round. What is remarkable about this raise is the velocity at which Alchemy has managed to grow its valuation in a relatively short period of time. And put simply, Alchemy wants to do for blockchain and web3 what AWS (Amazon Web Services) did for the internet. With a limited supply that is being popped up by an exploit, and a large demand incoming, I think it's likely that the price of Dracothyst will increase and every player will need to be paying a decent sum of gold for each crafted piece in Season 2.As proof that web3 is not some passing trend, blockchain infrastructure startup Alchemy announced today that it has closed on a $200 million Series C1 equity round that values the company at $10.2 billion.įor the unacquainted, web3 refers to a decentralized web based on the blockchain. ![]() This currently has some market implications as theoretically the supply of Dracothyst is probably higher than intended and the price of the item is still 18k on NA with only ~1.5k available. It has a very limited supply and every player will need 2 next week for the Enchanted Crests when making crafted gear via Enchanted Aspect's Shadowflame Crest. This conversation is a hot topic at the moment because while this issue affects all transmutes, the new hot commodity is Dracothyst. In the case of the Tailoring exploit, many of the bans were reversed afterwards as the lack of UI clarity confused many players into accidently doing this. This bug can happen to players as well without them knowing it, so Blizzard will have to be careful if they decide to ban for this issue. We wanted to remind people that Blizzard banned players at the beginning of the expansion for a similar bug. This bug has existed since launch and we're not going to cover the steps to reproduce it, but it's become more important in this Patch due to Dracothyst. Players have noticed that there's an Alchemy Transmute Cooldown exploit which allows players to use their transmutes much faster than intended. ![]() ![]() ![]() You are one to question authority as a result of your skeptical nature. You’re assured in your abilities to make the right decision, and often, how you feel about something or someone turns out to be right. Your intuition is very strong, and you’re absolutely convinced that the right thing to do is what you’re thinking. This is only natural as you don’t like being controlled by what other people or society thinks.Īt work, you like to be in roles that grant you control over your time and allow you to work from home. Growing up, you might have been told you were naughty, disobedient, headstrong, unyielding, etc. 6: You are a stubborn rebelĪs a stubborn rebel, you don’t conform to other people’s ideas of how things should be. You inquire into traditional or religious beliefs, test them against experience, and tend to draw your own conclusions. You challenge ideas and beliefs as none is too sensitive or sacred to analyze. You form your opinions on the basis of reason, independent of authority or tradition. You know that the purpose of your existence is to bring about positive change to the people around you and the world at large. You are very confident in yourself and know that you were brought to this world for a reason. 4: You’re sure of the reason for your existence You also tend to struggle with depression sometimes. Routine and stereotypes become a problem for you. As a result of your eager and curious mind, you are imaginative and unconventional. You are intellectual and very spiritually inclined. ![]() ![]() You are wiser and more mature than people your age. This is not the same as having many lives, as you can be an ancient spirit/old soul without having lived thousands of lives. You probably found it hard to relate with people your age during childhood, and you feel drawn to older people and ideas your age circle couldn’t comprehend. You’ve been this way from a young age and have always felt like you’ve established a connection with something spiritually deep. You are a person born and driven to do work that makes the world a better place, improves lives, and elevates people to a higher level of consciousness. So are you an indigo child? See if any of the following 22 signs resonate: 1: You feel motivated spiritually Comprehensive numerology will reveal other details about you, like your soul urge and your life path number. Many of these traits are unique to indigo children, while some may not apply to specific individuals.īefore you dive into the 22 signs, I therefore highly recommend you get a free numerology reading, if you’re not already sure what your strengths and weaknesses are. Indigo child traits are certain characteristics that have been observed when studying indigo children. Very often, Indigo children are misdiagnosed with ADD and ADHD as children. Unfortunately, this can sometimes mean that their assertiveness can lead them to be resistant to authority and exhibit disruptive traits. Indigo children are also gifted and have incredibly high IQs, outstanding intuition, and self-confidence. In addition, indigo children are blessed with psychic abilities, and they have a unique perspective on the world.Īs a result, they strive to overturn some norms that they view as flawed. Nancy Ann Tappe first coined the term when she discovered the emergence of a new set of children that produced an indigo aura, a color that she hadn’t seen before.īy nature, most indigo children are old souls. The biggest users of this term were Nancy Ann Tappe, Lee Caroll, and Jan Tober. The concept of indigo children was first proposed in the ’70s. Indigos are easily identified by a distinct indigo color in their aura. They are defined by their powerful drive to change the world. Indigo children are a special group of human beings that are incredibly gifted. Before we get into the traits of an indigo child, it’s helpful to know what an indigo child actually is. ![]() ![]() Since the first-generation Mustang, the California Special has represented a uniquely regionalized appearance package with special styling cues. ![]() The Mustang Ice White Edition package is available for an additional $1,995. MSRP $40,450 (not including $1,195 destination fee). MSRP of $32,225 and the GT Premium has a starting U.S. The 2022 Mustang EcoBoost Premium has a starting U.S. An aluminum appliqué on the dash and white accent stitching on the center console, door panels, shifter boot, headrests and more add to the cool cabin environment. The black and white interior features Oxford White leather seat inserts front and rear, plus Oxford White leather door panels. Just like on the Ice White Edition Mustang Mach-E, the Ice White Mustang coupe comes with Oxford White pony badges and fender badging. This marks the first time in 28 years Ford is offering a white-on-white Mustang and the first time ever for the coupe.Īvailable on Mustang EcoBoost ® Premium and GT Premium fastback models, the Mustang Ice White Edition comes lacquered exclusively in Oxford White and features clear, iced-out taillamps, plus heritage-inspired 19x9-inch wheels in matching Oxford White with machine-surfaced pockets. Ford made just 1,500 Triple White Fox body feature Mustangs – all convertibles. Reminiscent of the 1993 Triple White Fox body feature Mustang, the 2022 Mustang Ice White Edition coupe gives customers the option to add even more head-turning style to the world’s best-selling sports car*. The Mustang Ice White Edition is the first appearance package to be shared across the Mustang family on both Mustang Mach-E and Mustang coupe models. The Shelby GT500 Heritage Edition package is available for an additional $2,140, while the GT500 Heritage Edition package with hand-painted stripes adds $12,140 to the Shelby GT500’s U.S. Manufacturer’s Suggested Retail Price (MSRP) of $73,465, (not including $1,195 destination fee and $2,600 Gas Guzzler Tax). The 2022 Mustang Shelby GT500 has a starting U.S. Features include a first-in-class 7-speed dual-clutch transmission, race-bred control strategies and advanced drive modes.
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Carola Hommerich, 2009: „Freeter“ und „Generation Praktikum“ – Arbeitswerte im Wandel? Ein deutsch-japanischer Vergleich.Carola Hommerich, 2012: The advent of vulnerability: Japan’s free fall through its porous safety net.In: International Journal of Japanese Sociology 21: 46-64 Carola Hommerich, 2012: Trust and Subjective Well-being after the Great East Japan Earthquake, Tsunami and Nuclear Meltdown: Preliminary Results.Carola Hommerich, 2015: Feeling Disconnected: Exploring the Relationship between Different Forms of Social Capital and Civic Engagement in Japan.David Chiavacci and Carola Hommerich (eds.), 2017: Social Inequality in Post-Growth Japan: Transformation during Economic and Demographic Stagnation. ![]() Carola Hommerich and Tim Tiefenbach, 2018: Analyzing the Relationship between Social Capital and Subjective Well-Being: The Mediating Role of Social Affiliation, Journal of Happiness Studies 19(4): 1091-1114.Nate Breznau and Carola Hommerich, 2019: No generalizable effect of income inequality on public support for governmental redistribution among rich democracies, 1987-2010, Social Science Research 81: 170-191.Carola Hommerich and Toru Kikkawa, 2019: Movement behind the Scenes – The Quiet Transformation of Status Identification in Japan, Social Science Japan Journal 22(1): 11-24.Carola Hommerich and Nora Kottmann, 2020: How to combine methods: Mixed methods designs, pp.: 256-274, in: Kottmann, Nora and Cornelia Reiher (eds.): Studying Japan: Handbook of Research Designs, Fieldwork and Methods.These people are called freeter or furita, a Japanese word that first came into use in 1987. Carola Hommerich, Naoki Sudo and Toru Kikkawa (eds.), 2021: Social Change in Japan, 1989-2019: Social Status, Social Consciousness, Attitudes and Values. Freeter/ Furita: Part-Time Workers in Japan Japanese high school and college graduates between the ages of 15 to 34 are increasingly choosing short-term, part-time jobs instead of fixed, long-term careers.They are then confined to menial and poorly paid jobs, hampering their ability to integrate a more traditional career path or to start a family. Furthermore, it argues for a deeper analysis of women’s effects on the construction of masculinities in Japan. The population of freeters in Japan is estimated to be around 10 million in 2014, with the vast majority unable to secure employment after high school or college, through shkatsu. Hiroshi Kanbayashi, Carola Hommerich & Naoki Sudo, 2021: Impact of COVID-19 Pandemic on Household Income and Mental Well-Being: Evidence from a Panel-Survey in Japan This paper explores how male freeters negotiate dominant discourses of work, masculinity and maturity in their attempts to create alternative lifestyles whilst simultaneously expecting to fail.Japanese Psychological Research, doi: 10.1111/jpr.12415 Carola Hommerich, Susumu Ohnuma, Kazushige Sato & Shogo Mizutori, 2022: Determinants of Interdependent Happiness Focusing on the Role of Social Capital: Empirical Insight from Japan. ![]() |