When the pandemic and the lockdown that followed suddenly erased packed calendars, people made use of the space to catch up with each other. For autho

Multiple tropical Andean glaciations during a period of late Pliocene warmth Roberts, Nicholas J.; Barendregt, René W.; Clague, John J. The extent and behaviour of glaciers during the mid-Piacenzian warm period illustrate the sensitivity of the cryosphere to atmospheric CO2 concentrations above pre-industrial levels. Knowledge of glaciation during this period is restricted to globally or regionally averaged records from marine sediments and to sparse terrestrial glacial deposits in mid-to-high latitudes. Here we expand the Pliocene glacial record to the tropics by reporting recurrent large-scale glaciation in the Bolivian Andes based on stratigraphic and paleomagnetic analysis of a 95-m sequence of glacial sediments underlying the 2.74-Ma Chijini Tuff. Paleosols and polarity reversals separate eight glacial diamictons, which we link to cold periods in the benthic oxygen isotope record. The glaciations appear to coincide with the earliest glacial activity at high northern latitudes and with events in Antarctica, including the strong M2 cold peak and terminal Pliocene climate deterioration. This concordance suggests inter-hemispheric climate linkages during the late Pliocene and requires that the Central Andes were at least as high in the late Pliocene as today. Our record fills a critical gap in knowledge of Earth systems during the globally warm mid-Piacenzian and suggests a possible driver of faunal migration preceding the large-scale biotic interchange in the Americas during the earliest Pleistocene. Sherpa Romeo green journal. Open access article. Creative Commons Attribution 4.0 International License (CC by 4.0) applies

RALEIGH, NC – LexisNexis® Legal & Professional, a leading provider of information and analytics, and OpenCorporates the largest open database of companies in the world, are today announcing a new collaboration which adds OpenCorporates legal entity data to the Nexis® Data as a Service portfolio.

NEW YORK, NEW YORK -- LexisNexis® Legal & Professional today announced the launch of Context for Courts, the first expansion of the award-winning contextual case-law analytics solution available through Lexis Advance. Context for Courts delivers deep insights into the rulings and language most cited by more than 5,000 U.S. state and federal courts so litigators can determine how best to argue their case and where to file it for the greatest potential for success. Context is a key component of the Lexis Analytics™ suite of products that gives lawyers greater knowledge through data-driven insights.

Menlo Park, CA — Lex Machina, a LexisNexis company, today announced the 10-year anniversary of the introduction of Legal Analytics® to the commercial legal market. Originally a public interest project at Stanford University, Lex Machina created a groundbreaking technology that has indelibly changed both the business and practice of law. Lex Machina is now the de-facto standard for legal analytics, and its award-winning technology is used by major corporations, such as Eli Lilly, Facebook, Microsoft, Nike, Luxottica, Uber,  and SAP; litigation finance firms like Burford and Bentham IMF; and 74% of the Am Law 100 with firms such as White & Case, Ropes & Gray, Ogletree Deakins, Jackson Lewis, Wilson Sonsini, as well as many boutique law firms.

Punjab and Haryana high court has directed all the advocates to adhere to proper dress code while appearing in e-courts via videoconferencing for hearing of their cases. Advocates have been directed to not to record, store or broadcast any of court proceedings as these are strictly prohibited.

Loud blasts, such as those from roadside bombs, can cause damaging fluid buildup in inner ear, according to study in mice

Loud blasts, such as those from roadside bombs, can cause damaging fluid buildup in inner ear, according to study in mice

Business is booming, but the industry is handicapped by shifting rules and major research gaps

Simple pieces of equipment decrease the danger of moving small volumes of chemicals prone to igniting

French pharmaceutical services firm is latest to move into the U.S.

Simple pieces of equipment decrease the danger of moving small volumes of chemicals prone to igniting

Piramal sites on different continents have become involved in producing Theracos’s diabetes treatment

The electroactive material’s makers say it can kill antibiotic-resistant bacteria and battle body odor

To learn more about lava’s unpredictable behavior and to mitigate its damage, scientists are creating and manipulating their own molten rock

The German giant may build a new “Verbund” site in Guangdong, China.

Chemjobber on when hoarding chemicals and lab equipment becomes a problem

The German giant may build a new Verbund site in Guangdong, China

These members of the new guard of scientists are using systems thinking to make green chemistry mainstream

Reaction opens unstrained nitrogen rings furnishing alkyl fluorine compounds

Chemist Amy Prieto of Colorado State University discusses her work to commercialize a safer, more customizable battery

Apple says the A13 Bionic was the most power-efficient chip it's ever made -- it needs 40 per cent less power than the previous chip in the Apple Bionic series to perform the same tasks as the previous phones, says Devangshu Datta.

Offerings of Asset-Backed Securities is an accessible, easy-to-use guide to the new SEC rules and the key issues associated with structuring and executing securitization transactions. It is the only detailed guide on regulation AB and the new securities offering reform rules.

Features include:

• A step-by-step approach to spotting issues and solving problems
• Practical, transaction-oriented advice from the perspective of experienced practitioners
• Insights into specific issues that frequently arise in transactions
• Solutions to common problems

Includes issue spotting checklists and other practice aids to ensure that this resource serves as a reliable, quick reference.

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Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements.

Features & Coverage:

• Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats
• Saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• References to CRA documents, legislation and cases

Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season.

Table of Contents:

Chapter 1 - Introduction

What is a Trust?

• Basic Types of Trusts
• Determining Whether a Trust Exists
• Parties to a Trust
• Purpose Trusts and Charitable Purpose Trusts

Chapter 2 - Filing a Trust Income Tax Return and Related Matters

• Filing Requirements
• Payment of Tax
• Penalties
• Assessments, Objections and Appeals
• Taxpayer Relief Provisions
• Other Considerations

Chapter 3 - Identification: Types of Trusts

• Testamentary Trusts
• Inter Vivos Trusts

Chapter 4 - Total Trust Income

• Total Trust Income (“Step 2" on T3 return)
• Capital Gains and Losses
• Pension Income
• Dividends from Taxable Canadian Corporations
• Foreign Investment Income
• Other Investment Income
• Business, Farming, Fishing, and Rental Income
• NISA Fund No.2 <

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Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available.

Features & Coverage:

• Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats
  • Saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• References to CRA documents, legislation and cases
• Year-round tax planning ideas
• A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter
• Line-by-line references to applicable cases, legislation and technical interpretations in the commentary
• Commentary for RRSP contributions and other retirement saving options

These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns.

Table of Contents

• How To Use This Book
• Changes to amounts for personal tax credits
• Recent Tax Changes
• Tables of Rates and Credits

Chapters

• The Basic Rules of Canadian Income Taxation
• Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings
• Employment Income and Deductions
• Investment Income
• Capital Gains and Losses
• Rental Income and Und

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Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available.

Features & Coverage:

• Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips
• More topics in detail than any other guides available
• Easy-to-understand format lets you find what you need
• Step-by-step instructions and straightforward answers save you time and money
• References to CRA documents, legislation and cases
• Reorganized for easier navigation - Forms have been moved to the back of each chapter
• Checklist to help gather all necessary information for return preparation
• Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules
• Section on income and capital tax installments
• References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News
• Discussions of federal and provincial corporate income taxation and corporation capital taxation

Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.

Table of Contents

• How To Use This Book
• List of Forms Reproduced
• Pending Income Tax Changes
• 2014 Provincial Tax Change Summary
• Tax Calendar
• 2014 Federal and Provincial Tax Rates
• Prescribed Quarterly Interest Rates
• Prescribed Interest Rates for Leasing

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This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing.

Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements.

Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists.

Table of contents:
Chapter 1 Corporate Partnering/Strategic Alliances
Chapter 2 Preliminary Agreements
Chapter 3 The Alliance Agreements
Chapter 4 Equity Investments by One Partner in the Other
Chapter 5 Partnering with Universities and Non-Profit Research Institutes
Chapter 6 Spin-Out Transactions
Chapter 7 Life Sciences Transactions
Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements
Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements
Chapter 10 Teaming Agreement

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This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy.

Here are just some of the topics that will be covered at this important event:

• How to determine which clients are potential prospects for your consultation service
• How to efficiently prepare a consultation using CCH Profit Driver
• How to explain financial formulas using terms that are easy to understand
• How to conduct the ideal consultation
• What your next steps should be after the consultation has been completed
• What your pricing strategy should be for these value-added services
• And more!

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Online Resource

Online Resource

Online Resource

Barker Library - TH880.H358 2019

Rotch Library - NA2000.E97 2019