![]() ![]() Despite technically being an owner of the Spirits, she refuses to be addressed as such and instead prefers to be called their friend. Lucy cares greatly for her Spirits and will also go to great lengths to give them happiness, even at the cost of her life. She fights alongside her Spirits and treats them as friends, unlike several other Celestial Spirit Mages, who view them as mere tools and objects. Lucy is very kind to her Celestial Spirits and refuses to utilize them as shields or think of them as such. Lucy fights alongside her Celestial Spirit However, due to her estranged relationship with her father and the death of her mother, Layla Heartfilia, she left home to follow her own path, which displays an ambition for independence. She is a member of the Heartfilia family, once one of the wealthiest and most influential conglomerate families in the country of Fiore. Lucy is passionate for literature and is in the process of writing her own novel about her adventures with Fairy Tail although she does not like telling anyone about it. Despite this superficial attitude, she is a clever, kind, and genuinely caring person. Lucy takes exceptional pride in her appearance and is very confident in her sex appeal, often exuding a certain amount of vanity. Lucy's showing off her self-confidence and vanity She also bears a striking resemblance to her mother. She often wears black, leather high heeled boots. However, she always has a belt that, along with keeping her skirt up, holds her Celestial Spirit keys and a whip with a heart-shaped end. Additionally, Lucy does not consistently wear the same outfit. Her pink Fairy Tail stamp is located at the back of her right hand. ![]() In X792, her hair is considerably longer, and she keeps it all in a side ponytail. However, in the year X791 she appears to keep her hair up more often in pigtails. Lucy has brown eyes and shoulder-length blonde hair that is usually tied by ribbons in a variety of colors in a small ponytail to the right side of her head with the rest of the hair loose. ![]()
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![]() ![]() If you see inaccuracies in our content, please report the mistake via this form. If we have made an error or published misleading information, we will correct or clarify the article. Our editors thoroughly review and fact-check every article to ensure that our content meets the highest standards. Our goal is to deliver the most accurate information and the most knowledgeable advice possible in order to help you make smarter buying decisions on tech gear and a wide array of products and services. Quick note: You must be signed in with your. Click the Bing (discovery) button in the top-right corner. ZDNET's editorial team writes on behalf of you, our reader. To get started with the Chat feature on Microsoft Edge, use these steps: Open Microsoft Edge. Indeed, we follow strict guidelines that ensure our editorial content is never influenced by advertisers. 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ZDNET's recommendations are based on many hours of testing, research, and comparison shopping. ![]() ![]() ![]() ![]() 24% tax on the portion of her income from $95,374 to her limit of taxable income, $96,150, or $775.10% tax on her first $11,000 of income, or $1,100 in taxes.In 2023, she will take a standard deduction of $13,850, reducing her taxable income to $96,150. Take a single taxpayer who earns $110,000. ![]() A common misconception is that the highest rate is what you'll pay on all of your income, but that is incorrect. Tax brackets show the percentage you'll pay in taxes on each portion of your income. Below are charts with the new tax brackets. The lowest rate remains 10%, which impacts individuals with incomes of $11,000 or less and married couples earning $22,000 or less. The top marginal rate, or the highest tax rate based on income, remains 37% for individual single taxpayers with incomes above $578,125 or for married couples with income higher than $693,750. The IRS boosted tax brackets by about 7% for each type of tax filer for 2023, such as those filing separately or as married couples. Only about 14% of taxpayers itemized their taxes after the passage of the tax overhaul, or a 17 percentage-point drop compared with prior to the law, according to the Tax Foundation. Most taxpayers take the standard deduction, especially after the 2017 Tax Cuts and Jobs Act enacted a more generous deduction. "That means your tax payments, mortgage interest and charitable contributions are less likely to provide you a tax benefit next year." "The flip side of this, though, is that it's going to be harder to itemize your deductions in 2023," Steffen said. Heads of households' standard deduction in 2023 jumps to $20,800 from $19,400 in 2022.For single taxpayers and married individuals filing separately, the standard deduction is set at $13,850 in 2023, compared with $12,950 last year.That's an increase of $1,800, or a 7% bump. For married couples filing jointly, the standard deduction is $27,7, up from $25,900 in the 2022 tax year.The standard deduction is used by people who don't itemize their taxes, and it reduces the amount of income you must pay taxes on. Taxpayers will file their 2023 tax returns in early 2024. "It's just keeping them from facing higher taxes if their inflation-adjusted incomes (also known as real incomes) rise by 7%," senior fellow Robert McClelland wrote in a blog post. Americans may get a tax refund shock this yearįor instance, a married couple earning $200,000 in both 20 would save $900 in taxes this year because more of their income would be taxed at a lower rate, according to Tim Steffen, director of tax planning with Baird.For instance, some taxpayers could fall into lower tax brackets as a result of the changes, while those who use the standard deduction - relied on by 86% of taxpayers - will be able to deduct more of their income from taxation. The changes could mean tax savings for some taxpayers, providing some relief at a time when Americans are still struggling with high inflation that's eating away at their purchasing power. On average, the IRS pushed up each provision by about 7% for 2023. The agency adjusted many of its 2023 tax rules to help taxpayers avoid "bracket creep." That's when workers get pushed into higher tax brackets due to the impact of cost-of-living adjustments to offset inflation, despite their standard of living not having changed. IRS announces adjustments in response to inflation 03:17Īmericans could save on taxes this year because of historically large inflation adjustments set by the IRS. ![]() ![]() Apply here to speak to a hiring manager today! Our ultimate goal is that your time spent at Earls is not only an addition to your resume but also a memorable chapter in your life. We’re committed to teamwork, community, and your learning and development. Joining the team also comes with perks to support you in your personal and professional journey outside of Earls. Click here to apply - we'd love to meet you!Įarls Kitchen + Bar is hiring line cooks, servers, bartenders and hosts! At Earls, our service and kitchen team members not only take pride in serving delicious food and drink, but also have a passion for people creating memorable experiences for each and every guest they interact with. Our Assembly Row location (CloverROW) is hiring part-time and full-time team members. Our average starting pay is $21 per hour (with tips), we offer flexible hours, room for growth, generous discounts on meals, and a fun welcoming environment with supportive teams. ![]() Apply today!Ĭlover Food Lab, Inc is looking for people who share our love of food and find joy through hard work in a team setting. ![]() Visit Vacancies – Caffè Nero US to learn more and apply to be part of our amazing team.Ĭivility Social House is hiring bartenders, servers, hosts, cooks, dishwashers and support staff for their highly anticipated restaurant! Opening in early 2023, Civility Social House will celebrate an upscale casual experience with uniquely prepared dishes, craft cocktails, your favorite local drafts, thoughtfully curated wine selection, and elevated service. Caffè Nero is looking to add Baristas, Shift Leaders, Assistant Managers, and Store Managers to our team! At Caffè Nero, our goal is to make a positive difference in our customers lives. ![]() ![]() ![]() It focuses on: lightness: native, displays only the device screen. Upgrading to VIP level is just $2.99 and gets rid of the in-app ads, so that could be well worth the price if you find yourself using it regularly. This application mirrors Android devices (video and audio) connected via USB or over TCP/IP, and allows to control the device with the keyboard and the mouse of the computer. ![]() With that said, given all of its extra features, it’s worth a look even if you already have a built-in screen recorder. The one downside for those with Android 9 or earlier devices is that you can’t record the clean on-device audio, only what is being picked up from the mic. It gives you a lot of extras like unlimited record time, 1080p recording, 60fps recording, a picture-in-picture selfie option and a robust built-in video editor. The most popular option is AZ Screen Recorder, with over 50 million installs, a 4.5 average rating and regular updates, this is one of the best out there. We’ll give you a couple of options, but there is one that is head-and-shoulders above the rest due to its affordability and feature set. If you are on Android 9 (Pie) or earlier, then you will need to download a third-party app in order to record video of an app. How to record video of an app on an Android phone (Android 9 and earlier) Once you finish your screen recording, it will automatically be saved to your gallery and Photos app where you'll be able to access and edit them. This tool is fairly basic, but it’s great for capturing gameplay footage or creating video tutorials on your phone. Pixel phones give you one extra audio option with the ability to record from your mic, but they are otherwise pretty basic with just the ability to record screen touches. Android 11 brought a screen recorder to Android devices on September 2020. Helpfully, OnePlus gives you access to all of these features directly from the floating screen record widget. OnePlus gives you even more options with video resolution, bit rate, frames per second, video orientation and displaying screen touches. ![]() ![]() Please explore our website and do not hesitate to contact our residency program office should you have any questions at all. Thank you for your interest in our program. 2012 documentary about patients, doctors, and staff at Highland Hospital Emergency Department. First and foremost in this journey is selecting highly qualified and dedicated candidates whose missions align with ours. Our program strives to develop each and every one of our residents to their greatest potential and we are dedicated to the challenging and continuous work necessary to accomplish this goal. Furthermore, we are proud that many are active, contributing members of their communities.Ĭoaching young doctors throughout their careers is a great source of inspiration and pride for our team of teaching faculty. Wherever they have gone and whichever path they have chosen, our residents are known for their ability to handle complex patients. Are you a newly graduated registered nurse (RN) or mental health nurse practitioner (NP) ready to take your knowledge and skills to the next level As a nurse resident at VA Pittsburgh Healthcare System, you will transition from the classroom to hands-on care alongside experienced professionals in multiple clinical. Our graduates have gone on to pursue competitive fellowships and clinician educator positions and many have chosen to become much needed primary care physicians and hospitalists. Hospitalist, California Pacific Medical Center. Primary Care, Stanford Health Care, San Pablo, CA. Hospitalist and Primary Care, Highland Hospital, Oakland, CA. ![]() Primary Care, specializing in LGBTQ+ health in Florida. We firmly believe that creating a supportive environment of inquiry and scholarship allows each of our residents to graduate our program with the vision, knowledge, skills and attitudes necessary to be highly competent and culturally sensitive physicians. Hospitalist and Primary Care, Highland Hospital, Oakland, CA. We value and support our residents in their care for the underserved, their commitment to lifelong learning and teaching, and their dedication to system transformation and quality improvement. The Internal Medicine Residency is the largest training program at AHS-Highland Hospital and sits at the core of the Department of Medicine. ![]() ![]() ![]() So we have designated alone time for each cat to ensure that the resident doesn't start yowling when the other is cuddled on our laps. The main issue we are dealing with at the moment is jealousy. The cutest little kitties wait for their mom to come back and n. Every situation is different, follow your cats lead and if it feels like it might be going down a negative route just go back a step. This stray mother cat found the best little house for her constantly meowing newborn kittens. In other words, a meow may be your cue to act. This vocalization may indicate simple hellos or something the cat would like you to do. ![]() When cats meow at you, they are actively engaging you in conversation. Kittens usually stay with their mothers until the age. Cats are highly intelligent animals, and they have things to say. Before this point, they can make little grunts and whines 2 to 3 weeks after being born. In their first weeks of life, it's normal to hear baby kittens crying or meowing because they need food and warmth, says the ASPCA. Kittens can start to meow between the ages of 7 to 16 weeks old. After 2 months we are now at a point where most of the day they are chill with each other but every now and then we get hissing and warning swipes. Little kittens meowing and talking - Cute cat video. Here are common reasons why kittens cry at different ages, and how you can help soothe your kitty. Once they were ok with that we did a proper introduction with distractions in the same room. We got a mesh for the door frame so they could see each other without fear of anyone running at each other. But if one of them is more excitable take it slow. If both cats are calm then probably your introduction process won't be too long. For many animals, including kittens, being silent when they are stressed is a perfectly normal behavior. Fear responses with cats vary a lot, so don’t rely on an obvious response if your kitten is scared. Adult cats have a keen sense of hearing so mother cats can hear her kittens’ soft meow as. The first unlikely reason for your kitten to now meow is because they are stressed or anxious. If in acute distress or pain, the newborn’s meow can be loud and shrill but most of the time it is a soft meow. ![]() Because while they can't see each other the smell is just interesting, but what changed the tone for us was the réalisation that the other cat moves unpredictably. Mother cats leave the nest from time to time to feed or use the litterbox and their kittens’ meow can always instinctively call them back. We had a lot of interest on both sides of the door when we brought home our new cat. ![]() ![]() ![]() On the Backup screen, click on the More icon ( ).Ĭlick Toolkit Backup FAQ for answers to common questions about creating and using Backup plans.In legacy versions of Toolkit, Pause/ Resume, Edit, Delete, and Report actions are accessed through a menu on the Backup screen: In the Choose Destination dialog, locate the folder where you’d like to place the selected media and click or tap Select. Previous Toolkit versions (Windows 7 | 8 | 8.1) Right-click on your selection or click/tap the hamburger icon in the right sidebar to access the Actions menu, then select Photo/Folder > Move to Folder or choose Organize > Move to Folder from the operating system menu bar. On the Backup screen, click View report.The report lists files that were not backed up or only partially backed up, and includes details on the cause as well as file paths on the host computer and backup drive. You can review a report of backup activity. (optional) If you want to remove all files that have been backed up to the device, select the checkbox next to Delete all files backed up to the device.On the Backup screen, click Delete plan.Proceed through the steps in Define your Backup plan.On the Main Menu, click on the Backup activity.You can change the content, destination, and schedule of your Backup plan. On the Main Menu, click on the Play icon on the Backup activity.Īlternatively, you can click on the Backup activity to go to the Backup screen, and then click Resume.On the Main Menu, click on the Pause icon on the Backup activity.Īlternatively, you can click on the Backup activity to go to the Backup screen, and then click Pause. ![]() While continuous backups provide greater flexibility to restore specific data, it uses more system resources. A continuous backup plan saves a file whenever you add or remove content or update a file. ![]() ![]() ![]() Intercompany agreement and the terms and conditions documented in Qualitative factors to consider include the presence of an Have been able to access similar loans from independent lenders. Rating and commercial lending institutions and, if possible,ĭemonstrating how this compares with other independent parties who Interest coverage ratios which are typically considered by various Quantitative analysis could include determining certain keyįinancial matrices such as debt-to-equity, debt-to-capital and ![]() Putting together an analysis of a combination of both qualitativeĪnd quantitative factors which highlight the facts andĬircumstances of the intercompany loan arrangement. In order to address this question, taxpayers should consider The taxpayer and assess the amount to tax. Portion, or the entire interest expense recognized in the books of Unable to convince the FIRS that its financial arrangement with aįoreign related party should be treated as a debt and not beĬharacterized as equity, the tax authority may seek to disallow a Qualifies to be treated as bona fide debt or as some other form ofįinancing on which interest should not apply. Raise funds through debt and whether such intercompany debt Whether it is defensible for companies with low equity to seek to This does not preclude the tax authority from seeking to assess Has only fairly recently introduced interest deductibility rules, Has the capacity to access and take on such debt.Īlthough Nigeria does not have thin capitalization rules and Interestingly, more often than not, this is one of the last pointsĬonsidered by the tax authority while reviewing such arrangementsĭuring a TP audit exercise, the first being whether the borrower Is whether the interest rate applicable to such intercompany loanĪrrangements satisfies the arm's length standard. Intercompany loan arrangements with their foreign related parties The first question asked by many taxpayers seeking to enter Potential additional tax exposure for the recipients of such The subsequent sections of thisĪrticle highlight some key areas of interest which could create Nigeria by foreign investors seeking to bring funds into theĬountry through the application of interest rates that the taxĪuthority may deem inappropriate. Loan arrangements areĪlso considered to be one of the means of extracting value from Taxable profits of the Nigerian borrowers. Payments qualify as deductible expenses thereby reducing the Transfer Pricing (TP) audits particularly where the terms of suchĪrrangements require the payment of interest as such interest These intercompany loan transactions are scrutinized by theįederal Inland Revenue Services (FIRS or the tax authority) during ![]() ![]() Nigeria, purchase of raw materials that cannot be sourced locallyĪnd payment of service fees due to foreign service providers.įoreign intercompany loans have become an increasingly moreĪttractive source of funding due to the difficulty of obtainingįorex from domestic sources encountered by companies in recent Nigerian entities enter such financialĪrrangements for several reasons including to fund acquisition ofĮquipment from original equipment manufacturers located outside Recipients of intercompany loans from their related parties in Interest may need to be charged on the loan balances.It comes as no surprise that Nigerian entities are net If Entity A is a UK company and Entity B is a US company, they will need to decide whether the loans are made in GBP or USD (or in certain unlikely cases they may choose a third currency altogether).
![]() If you find SEB written as Seb, then that is definitely WRONG. SEB for Mac OS connects to the FocalPointK12 PLMS in the same way as the Windows version. It's using the WebKit engine, on which Safari and some new open source browsers like Google Chrome are based. If you find SEB written as seb in code, then that's ok if it's some symbol users will never see. Safe Exam Browser for Mac OS X is a monolithic application using a web browser framework instead of a browser runtime. SEB is a kiosk application designed to run on the local machine where its browser typically connects to LMS systems such as Moodle and locks the machine so the student cannot navigate elsewhere during the exam. Search discussions boards if you don't find information in the manual and SEB How To document (see links on page Support).įor your information: The correct way how to spell SEB for user-facing text is all three letters in CAPS. Teams doesnt support the Safe Exam Browser from the perspective it is not an app in the App store. ![]() Other documentation is available in the according repositories. This is the first version using a unified macOS/iOS/iPadOS Xcode project (Xcode workspace with both macOS and iOS targets).Īll information about Safe Exam Browser you'll find at, especially see. Safe Exam Browser 3.0 for macOS released. SEB uses the -assessment-mode entitlement, which needs to be requested from Apple for your developer team.Ĭurrently main reflects SEB for macOS/iOS 3.1. Download latest versions of Safe Exam Browser Download former versions of Safe Exam Browser If you switch on Javascript in your browser, you will get a better experience using this website. ![]() For building you have to switch off code signing or add your own code signing identities. In order to support an anti-cheat mechanism, the tool controls access to various resources, including system functions, access to third-party. ![]() The education program transforms a basic computer into a secure workstation. Open SafeExamBrowser.xcodeproj in a recent version of Xcode (currently 13.4.1). Safe Exam Browser (SEB) is a reliable, free, and useful internet browser environment to conduct online assessments securely. ![]() |
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