The Mall of America in Bloomington, Minnesota is expanding and adding a new office building. A JW Marriott hotel will be constructed adjacent to the mall. Additionally, a new T3 Office Building is being built in nearby Minneapolis, Minnesota.
Contradictory decisions on cost sharing agreementsRamon Tomazela
The Brazilian tax authority (COSIT) has issued contradictory rulings on the taxation of cost-sharing agreements. Previously, COSIT had ruled that expenses allocated under cost-sharing agreements between companies in the same corporate group could be deducted for tax purposes. More recently, COSIT ruled in Tax Ruling No. 43/2015 that amounts remitted to non-residents under internal cost-sharing agreements are subject to withholding tax and other taxes, contradicting its earlier positions. This new ruling goes against the collaborative nature of cost-sharing agreements and creates uncertainty, as tax authorities will now have to apply contradictory reasoning depending on the specific tax.
The document discusses four key aspects of summarization: concentration, comprehension, condensation, and composition. It emphasizes thoroughly understanding the original text, distinguishing main ideas from details, and reducing content while maintaining the overall meaning. Specific techniques for condensing information include replacing phrases and clauses with single words or generic terms. Guidelines are provided for writing clear, impartial summaries that follow the original structure and do not include unnecessary illustrations or opinions.
The Mall of America in Bloomington, Minnesota is expanding and adding a new office building. A JW Marriott hotel will be constructed adjacent to the mall. Additionally, a new T3 Office Building is being built in nearby Minneapolis, Minnesota.
Contradictory decisions on cost sharing agreementsRamon Tomazela
The Brazilian tax authority (COSIT) has issued contradictory rulings on the taxation of cost-sharing agreements. Previously, COSIT had ruled that expenses allocated under cost-sharing agreements between companies in the same corporate group could be deducted for tax purposes. More recently, COSIT ruled in Tax Ruling No. 43/2015 that amounts remitted to non-residents under internal cost-sharing agreements are subject to withholding tax and other taxes, contradicting its earlier positions. This new ruling goes against the collaborative nature of cost-sharing agreements and creates uncertainty, as tax authorities will now have to apply contradictory reasoning depending on the specific tax.
The document discusses four key aspects of summarization: concentration, comprehension, condensation, and composition. It emphasizes thoroughly understanding the original text, distinguishing main ideas from details, and reducing content while maintaining the overall meaning. Specific techniques for condensing information include replacing phrases and clauses with single words or generic terms. Guidelines are provided for writing clear, impartial summaries that follow the original structure and do not include unnecessary illustrations or opinions.
Un procesador de texto es un programa informático que permite crear y modificar documentos en una computadora de manera más rápida y eficiente que con métodos tradicionales como la máquina de escribir o el lápiz y papel. Los procesadores de texto permiten incorporar texto y gráficos de manera sencilla. Su uso en el aula ha mejorado la calidad y cantidad de textos producidos por los estudiantes.
Mohammed Hegazy Mousa is a Technical Project Manager with over 7 years of experience. He currently works for Contact Group in Egypt, where he is responsible for implementing new EPS, EPE, and XPS factories. He has a Bachelor's degree in Chemical Engineering from Cairo University. His experience includes project management, process design, equipment specification and installation, cost estimation, and health and safety compliance. He is proficient in AutoCAD, MS Office, simulation software, and lean manufacturing techniques.
The poem describes how mercy, pity, peace and love are human virtues that reflect the divine. It says that when people pray in their distress, they are praying to these human qualities, as mercy has a human heart, pity a human face, love the human form divine, and peace the human dress. Therefore, God dwells where these human virtues dwell.
The document provides an overview of transportation issues facing five major global south cities - Bogota, Jakarta, Tehran, New Delhi, and Guangzhou - and discusses some of the approaches these cities have taken to address traffic congestion and related problems. It describes the Bus Rapid Transit systems implemented in Bogota (TransMilenio) and Jakarta (TransJakarta), the road space rationing schemes in Bogota (Pico y Placa) and New Delhi, the expansion of cycling infrastructure in Bogota, the rail systems in Jakarta and Tehran, and Tehran's BRT lines. The document introduces each city and provides brief details on population sizes, GDPs, and growth rates to contextualize the
Uso efectivo de los oa en el ambiente escolar ED6560
El documento describe cómo los objetos de aprendizaje (OA) pueden usarse efectivamente en el ambiente educativo. Explica que los OA deben seleccionarse de acuerdo al currículo y satisfacer las necesidades de los estudiantes. Además, destaca que es importante que los maestros, estudiantes y recursos interactúen para que el aprendizaje sea significativo. Finalmente, concluye que para que los OA sean efectivos, las escuelas deben proveer acceso a recursos e infraestructura, capacitar maestros y adaptar los OA
This document appears to be a template for planning a project, with sections for the project idea, date, and page number. It was created by Jim Burke in 2000 and provides a way to organize one's thoughts on a project.
A restrição ao aproveitamento do ágio de rentabilidade futura nas operações e...Ramon Tomazela
Este artigo analisa a restrição introduzida pela Lei no 12.973/2014 à utilização fiscal do ágio de rentabilidade futura em reorganizações societárias entre empresas do mesmo grupo econômico. O artigo discute 1) como o ágio de rentabilidade futura é tratado pela Lei no 12.973/2014, 2) as regras contábeis para combinações de negócios, 3) o "ágio interno" na jurisprudência administrativa, 4) a validade da restrição completa ao uso do ágio em operações entre partes dependentes, e 5
John Keats epitomized Romanticism in his poetry. He focused on themes of nature, love, beauty, and death. Despite facing criticism and poverty during his life, Keats sought beauty in nature, love, and the sublime notion of death. Through allusions to mythology and influences from other great writers like Shakespeare, Keats' poetry exemplified key traits of Romanticism such as prizing emotion and individualism over reason and form. However, Keats had a short life, passing away at just 25 years old after a lifelong struggle with illness.
English 8 - Types of Reading (Intensive vs. Extensive)Juan Miguel Palero
Intensive reading focuses on shorter, easier texts to develop reading skills and vocabulary through close analysis of language and meaning, while extensive reading deals with larger volumes of texts for general understanding to improve reading confidence without extensive use of dictionaries. Both types of reading are used to help students improve different aspects of reading ability.
Un paradigma es un marco o modelo a través del cual una persona percibe y filtra la realidad. Los paradigmas establecen límites y explican cómo resolver problemas dentro de esos límites. Los paradigmas influyen en cómo interpretamos el mundo y actuamos, y pueden obstaculizar la anticipación del futuro si no estamos abiertos a ideas nuevas que desafíen nuestros paradigmas existentes.
Un procesador de texto es un programa informático que permite crear y modificar documentos en una computadora de manera más rápida y eficiente que con métodos tradicionales como la máquina de escribir o el lápiz y papel. Los procesadores de texto permiten incorporar texto y gráficos de manera sencilla. Su uso en el aula ha mejorado la calidad y cantidad de textos producidos por los estudiantes.
Mohammed Hegazy Mousa is a Technical Project Manager with over 7 years of experience. He currently works for Contact Group in Egypt, where he is responsible for implementing new EPS, EPE, and XPS factories. He has a Bachelor's degree in Chemical Engineering from Cairo University. His experience includes project management, process design, equipment specification and installation, cost estimation, and health and safety compliance. He is proficient in AutoCAD, MS Office, simulation software, and lean manufacturing techniques.
The poem describes how mercy, pity, peace and love are human virtues that reflect the divine. It says that when people pray in their distress, they are praying to these human qualities, as mercy has a human heart, pity a human face, love the human form divine, and peace the human dress. Therefore, God dwells where these human virtues dwell.
The document provides an overview of transportation issues facing five major global south cities - Bogota, Jakarta, Tehran, New Delhi, and Guangzhou - and discusses some of the approaches these cities have taken to address traffic congestion and related problems. It describes the Bus Rapid Transit systems implemented in Bogota (TransMilenio) and Jakarta (TransJakarta), the road space rationing schemes in Bogota (Pico y Placa) and New Delhi, the expansion of cycling infrastructure in Bogota, the rail systems in Jakarta and Tehran, and Tehran's BRT lines. The document introduces each city and provides brief details on population sizes, GDPs, and growth rates to contextualize the
Uso efectivo de los oa en el ambiente escolar ED6560
El documento describe cómo los objetos de aprendizaje (OA) pueden usarse efectivamente en el ambiente educativo. Explica que los OA deben seleccionarse de acuerdo al currículo y satisfacer las necesidades de los estudiantes. Además, destaca que es importante que los maestros, estudiantes y recursos interactúen para que el aprendizaje sea significativo. Finalmente, concluye que para que los OA sean efectivos, las escuelas deben proveer acceso a recursos e infraestructura, capacitar maestros y adaptar los OA
This document appears to be a template for planning a project, with sections for the project idea, date, and page number. It was created by Jim Burke in 2000 and provides a way to organize one's thoughts on a project.
A restrição ao aproveitamento do ágio de rentabilidade futura nas operações e...Ramon Tomazela
Este artigo analisa a restrição introduzida pela Lei no 12.973/2014 à utilização fiscal do ágio de rentabilidade futura em reorganizações societárias entre empresas do mesmo grupo econômico. O artigo discute 1) como o ágio de rentabilidade futura é tratado pela Lei no 12.973/2014, 2) as regras contábeis para combinações de negócios, 3) o "ágio interno" na jurisprudência administrativa, 4) a validade da restrição completa ao uso do ágio em operações entre partes dependentes, e 5
John Keats epitomized Romanticism in his poetry. He focused on themes of nature, love, beauty, and death. Despite facing criticism and poverty during his life, Keats sought beauty in nature, love, and the sublime notion of death. Through allusions to mythology and influences from other great writers like Shakespeare, Keats' poetry exemplified key traits of Romanticism such as prizing emotion and individualism over reason and form. However, Keats had a short life, passing away at just 25 years old after a lifelong struggle with illness.
English 8 - Types of Reading (Intensive vs. Extensive)Juan Miguel Palero
Intensive reading focuses on shorter, easier texts to develop reading skills and vocabulary through close analysis of language and meaning, while extensive reading deals with larger volumes of texts for general understanding to improve reading confidence without extensive use of dictionaries. Both types of reading are used to help students improve different aspects of reading ability.
Un paradigma es un marco o modelo a través del cual una persona percibe y filtra la realidad. Los paradigmas establecen límites y explican cómo resolver problemas dentro de esos límites. Los paradigmas influyen en cómo interpretamos el mundo y actuamos, y pueden obstaculizar la anticipación del futuro si no estamos abiertos a ideas nuevas que desafíen nuestros paradigmas existentes.
7. Զգում ես, որ մի բան այն չէ
… Խաղերն արդեն իրական
են դառնում… Սկսում ես
քեզ շատ միայնակ զգալ…
Ու՞ր կորան ընկերները…
8.
9.
10.
11.
12. Ահա և նոր ընտանիքը…Դու
պետք է այն պահես շատ
ամուր…առօրյա վեճերն ու
խնդիրները մանրուք են
դարձել. ավելի կարևոր
բաներ կան…
13. Դու արդեն ուրիշ կյանք
ունես…Քո երազանքներն արդեն
նրա հետ են կապված… Քո
կյանքը արդեն նրանն է… Նրան
պետք է սովորեցնել այն, ինչը դու
սովորեցիր ընկնելով…Պետք է
նրա ձեռքերով անել այն, ինչը դու
ուշացրեցիր…
14.
15.
16. Տարիները թռչում են… Մեկ ուզում ես մեծանալ
մեկ մանկանալ… մեկ երազում ես, մեկ`
հիշում… Մեկ խաղում ես տիկնիկներով, մեկ`
դիմակներով… Եւ հասկանում ես, որ այդքան
հաղթանակի համար պայքարը քեզ ուժ էր
տալիս առաջ շարժվելու… որ երջանկությունը
մի երազանքի իրականացման մեջ չէ…
Երազանքները փոխվում են, պետք է ուղղակի
ապրել…