#ESR Reporting

[amaaudit]

Attention Businesses: ESR Filing Deadline for FY 2023 Approaching (March 31st, 2024)! ⏰

Don't risk a penalty! Ensure your Economic Substance Regulations (ESR) Report for the Financial Year ended March 31st, 2023 is submitted on time. Avoid a hefty AED 50,000 penalty by acting now.

We can help you:

Navigate complex ESR compliance requirements.

Prepare and file your ESR Report accurately and efficiently.

Ensure peace of mind by avoiding penalties for late or non-filing.

Don't wait until the last minute! Contact AMA Audit Tax Advisory today for expert ESR filing assistance.

[rdplroyaldiagnostics]

[mbguae]

Key Updates and Compliance Strategies for Economic Substance Regulations from the MoF

The economic substance regulations (ESR) were introduced by the UAE’s Ministry of Finance (MoF) to align with global standards on transparency and prevent harmful tax practices. These regulations ensure that UAE-based businesses conducting certain activities have substantial economic presence in the country, rather than simply benefitting from tax advantages. Adhering to these rules is crucial for avoiding penalties and safeguarding the business’s reputation.

In this comprehensive guide, we will walk you through the MoF Economic Substance Regulations ESR, recent updates, compliance strategies, and the penalties that companies face for non-compliance.

Understanding UAE ESR Compliance Requirements

Under the UAE ESR compliance requirements, businesses that engage in “Relevant Activities” such as banking, insurance, shipping, intellectual property, lease finance, holding companies, and distribution and service center must meet certain economic substance criteria. Companies must demonstrate that they are conducting core income-generating activities (CIGAs) in the UAE, which involves having sufficient employees, physical assets, and incurring expenditure in the UAE proportional to the income generated from these activities.

Businesses are required to:

File an ESR notification annually through the Economic Substance Regulations UAE online MOF portal.

Submit an Economic Substance Report outlining their compliance with the regulations.

Pass the Economic Substance Test in UAE, which assesses whether the company has sufficient economic presence in the UAE.

Non-compliance with these requirements can result in ESR penalties and fines UAE, including the exchange of information with foreign tax authorities, damaging a company’s reputation internationally.

ESR Penalties and Consequences for Non-Compliance

The UAE Economic Substance Regulations impose various penalties for non-compliance, ranging from fines to more serious administrative actions. These include:

Failure to Submit ESR Notification:

Penalty: AED 20,000

Consequence: Non-filing will lead to immediate penalties and increased scrutiny for future compliance.

Failure to Submit the Economic Substance Report:

Penalty: AED 50,000

Consequence: Businesses that fail to submit their Economic Substance Report will not only face penalties but could also be reported to international tax authorities.

Failure to Meet the Economic Substance Test:

Penalty (First Year): AED 50,000

Penalty (Subsequent Year): AED 400,000

Consequence: Failing to meet the Economic Substance Test can result in heavy fines and, in severe cases, the suspension or non-renewal of the company’s business license.

Providing Inaccurate Information:

Penalty: AED 50,000

Consequence: Providing false or misleading information in the ESR notification or Economic Substance Report can result in severe financial penalties and reputational damage.

Failure to Maintain Proper Records:

Penalty: AED 50,000

Consequence: Businesses must keep detailed records of their core income-generating activities (CIGAs). Failure to maintain these records can lead to audits and further penalties.

Other Consequences:

Exchange of Information: If a business is found non-compliant, the Ministry of Finance may exchange information about that company with foreign tax authorities. This could affect a company’s international reputation and operations.

License Suspension or Revocation: The Ministry of Finance may take administrative action, including suspending or revoking business licenses, especially for repeat offenders.

Compliance Strategies for UAE Businesses

To avoid penalties, companies should adopt a proactive approach toward compliance. Here are several strategies that will ensure businesses meet all UAE ESR compliance requirements:

Follow a UAE ESR Compliance Checklist: Having a thorough UAE ESR compliance checklist is essential. The checklist should cover all aspects, from ESR notification filing to passing the Economic Substance Test in UAE. Monitoring submission deadlines and ensuring all relevant documents are prepared is vital to avoiding penalties.

Seek Filing Assistance: ESR filing assistance UAE can ensure that your business submits accurate Economic Substance Reports on time. Assistance can also help mitigate the risk of providing incorrect information, which could otherwise lead to penalties.

Regular Audits: Conduct Economic Substance compliance audits UAE to ensure that your business is consistently meeting the economic substance requirements. This is particularly important for businesses in UAE free zones or offshore entities that are subject to increased scrutiny.

How MBG Can Help: ESR Compliance Services UAE

At MBC Legal Consultants, we provide specialized ESR compliance services to help businesses navigate the complex MoF Economic Substance Regulations framework.

Our services include:

ESR advisory services: Tailored guidance to help businesses understand their obligations.

Filing assistance: Helping companies with timely ESR notification filing UAE and Economic Substance Notification and Report submission.

ESR audit services UAE: Conducting thorough audits to assess compliance with the UAE Economic Substance Regulations.

Legal support: Offering legal advisory services on how to meet ESR compliance requirements UAE, ensuring your business is fully compliant with UAE ESR laws for businesses.

As Economic Substance Regulations continue to evolve, businesses need to stay informed and compliant to avoid penalties and reputational damage. The consequences of non-compliance are severe, with significant fines, administrative actions, and possible international repercussions.

By adopting compliance strategies, including seeking UAE ESR advisory services and leveraging professional help for ESR filing assistance, businesses can ensure they meet the MoF Economic Substance Regulations. Contact MBG Legal Consultants for expert assistance in navigating the complex requirements and ensuring that your business stays compliant.

[mavarick1]

At Mavarick our mission is simple to help manufacturers become more efficient and sustainable.as second-generation manufacturers our journey began on the shop-floor with a simple realisation – existing digital tools in the market were overly complex, created more inaccessible data silos and required too much of the operator. with Mavarick, accessing and using data in your day-to-day becomes effortless. our technology automatically captures and analyses your data, providing actionable recommendations for smarter decision-making.

[shuraatax]

What is economic substance regulations uae?

The UAE decreed the Economic Substance Regulations (ESR) on 30 April 2019 and the guidance on the application of the Regulations was released on 11 September 2019. These regulations apply to all UAE jurisdictions, including free zones and on-shore. It was introduced to comply with international initiatives to combat harmful tax practices including unlawful evasion. The Registrar of Companies was designated as the Regulatory Authority in the DIFC for the ESR UAE. Stay updated and be informed on the items that matter the most. Connect with Shuraa.

[vorest-ag]

Was ist CSRD und ESRS und wer muss es ab wann umsetzen - kostenlose Online Schulung

Diese kostenlose Online Schulung vermittelt Ihnen einen ersten Einblick in die Bedeutung der CSRD (Corporate Sustainability Reporting Directive) und ESRS (European Sustainability Reporting Standards). Bei der CSRD und ESRS handelt es sich dabei um regulatorische Rahmenbedingungen, die Unternehmen dazu verpflichten, transparent über ihre Nachhaltigkeitspraktiken zu berichten. Nach einer Einführung in die Thematik befassen Sie sich in diesem E-Learning Kurs anschließend mit der Corporate Sustainability Reporting Directive. Ihr Trainer zeigt Ihnen, welche Unternehmen von der CSRD betroffen sind und ab wann diese gilt. Mit einer interaktiven Übung können Sie Ihr Wissen zudem spielerisch und unterhaltsam prüfen und festigen.

Hier erhalten Sie alle Informationen - inklusive kostenlosem Demokurs: https://www.vorest-ag.com/Klimamanagement/E-Learning/csrd-esrs-online-schulung-kostenlos

[thoughtlessarse]

12 EU countries are set to miss their national climate targets under the Effort Sharing Regulation (ESR), according to a study analysing national climate plans. Another seven are at risk of not meeting their goals. If they don’t meet their required emissions reductions, they may have to pay financial penalties. The ESR is a policy framework - part of the EU’s climate and energy package - that sets binding national greenhouse gas targets for the 27 member states. It requires them to collectively cut emissions by 40 per cent (compared to 2005) by 2030. Member states have to meet climate targets for five key sectors: road transport, buildings, small industry, waste and agriculture. Each goal is adjusted based on a country’s GDP with richer nations having stricter requirements. Under current EU countries’ plans, emissions would only fall by 35.5 per cent by 2030 - 4.5 per cent less than the 40 per cent target. And some countries are performing much worse than others. Which EU countries are on track to miss emissions targets? The report from Transport & Environment (T&E) found that the two worst-performing countries are Germany and Italy.  Germany is projected to miss its climate targets by 10 per cent and Italy by 7.7 per cent. France is only projected to meet its targets by a very close margin and any backtracking on policies or even a cold winter pushing up energy consumption could spell failure. Plans submitted by the Netherlands also put the country on track to only just meet its goals.

continue reading

[crippleprophet]

homegrown health literacy part 1.2: WTF is CRP?

hello and welcome back to my series about knowing when your doctors are full of shit! part 1 is about interpreting bloodwork results.

disclaimer: i’m Just Some Guy

CRP is a blood test that measures inflammation. it’s a general test, so it can’t say what chronic or acute condition is causing the inflammation, just that it’s there.

CRP stands for C-reactive protein, a type of protein in your blood. the amount of protein increases during (chronic or acute) inflammation, so a higher CRP indicates more inflammation. this could indicate an infection or an autoimmune disease, but CRP is also elevated during pregnancy. the average CRP for US Americans is estimated to be somewhere between 1 and 2 mg/L.

note: i use the units mg/L throughout this post, which is how CRP results are reported by Labcorp and Quest. some other providers report results in mg/dL, which would change the “normal” range by a factor of 10 (i.e., 0-1.0 rather than 0-10).

when used for cardiac disease screening, CRP results are interpreted as follows:

0-1 lower risk

1-3 average risk

3+ higher risk

a CRP greater than around 5 or 6 may indicate an underlying inflammatory condition. this should generally be followed by repeating the test about a month later, then conducting further screening if the result is still elevated.

while the reference range for CRP is often listed as 0-10 mg/L, meaning a lab report may not flag your result as abnormal unless it’s higher than 10, values lower than 10 can still indicate active autoimmune disease. my CRP was used in diagnosing me with ankylosing spondylitis when it was 8.0, and a range of values above 7 were consistently considered indicative of active disease.

additionally, a lower CRP should not be used to rule out autoimmune disease; as always, there is no one blood test and your doctor should consider the full clinical picture, particularly your symptoms, not just the test results. it’s relatively common to rerun ESR and CRP tests about 3 months later if they didn’t originally indicate inflammation but your symptoms still indicate you might have an autoimmune disease.

[flyonthewallmedstudent]

Psittacosis

Let's open with a case report, like we're on an episode of house.

Case Report

35 yo otherwise well, suddenly presents with 2/52 of high fevers and a headache (usually this means > 39)

a/w chills and rigours, responsive to medication/presumably panadol and intermittent (would resolve then come back)

no respiratory symptoms

She had neutrophilia and intrestingly, a CRP of merely 30.

CXR revealed nonspecific consolidation in 2 lobes, they followed this up with a CT revealing pretty impressive ground glass opacities (or GGOs)

She was empirically treated on IV tazocin only (I'm used to atypical coverage empirically started if there's even a whiff of resp, which she may not have had symptoms but her CXR confirms this)

eventually she was on referred to the authors, who felt her CT findings with consistent with psittacosis and treated her with doxycycline which resolved her symptoms in 48 hrs

on further history, it was revealed that she had parrots at home, one had died 2 days preceding her symptoms and she was sleeping next to its body at night (crazy)

What is it:

psittacosis is a zoonoses (transmitted by animals, animals = reservoirs), in this case, transmitted by birds. Orthinoses if birds in general, but psittacosis if referred to macaws, parrots etc. YOu can also catch it from chickens and turkeys.

Some what related is Bird fancier's lungs. Which just sounds fancy.. I'm sure it's just an old term.

Bird fancier's lung refers to a hypersensitivty pneumonitis (ILD) caused by bird exposure. DIfferent disease process, but birds is the come denominator. INhaled bird particles

Psittacosis specifically refers to the infective disease process caused by a bacteria. It was 'identified" or reported in the 1870s, when a cluster of 7 swiss patients developed the same symptoms and found to have possessed tropical birds.

Similarly, in the 1930s there was an outbreak in the US with a mortality of up to 20% (80% in pregnant women), also attributed to parrots from South America.

Eventually, with further scientific development, the causative pathogen was identified as chlamydia psittaci, an atypical intracellular organism.

Psittacosis is a significant differential to consider in community acquired pneumonia as it has a high mortality if left untreated. But it is rare, and causes about 1% of cases in the US. Part of this is due to improved hygiene practices and strict importation guidelines of tropical birds.

It's spread through the inhalation of dust with either dried faeces or respiratory secretions from infected birds.

Clinical features

Variable! but the key thing on history is birds

incubation time can be anywhere from 2 days to 20

Flu-like (fevers/chills/myalgias/arthralgias/malaise/headache)

high fevers is key

respiratory symptoms - does not always present as per the case report, and can be mild on spectrum (dry cough) to more severe

if systemic, can also get photophobia, deafness and epistaxis

Rare (particularly where doxycycline or azith are prescribed at a low threshold): hepatosplenomegaly (look out for LFTs), GI symptoms (remember CAP can present with diarrhoea, nausea/vomiting --> always do a CXR)

even rarer: endocarditis or myocarditis, encephalitis or hepatitis (usually the complications of untreated disease)

Increased risk groups:

pet shop owners

bird owners

farmers

zoo, lab workers where birds are kept, vets, avian quarantine station workers

poultry handlers/workers

So ask if they live or work with birds, or had recent exposure.

INvestigations

serology is gold standard - so looking for antibodies in blood tests

it's intracellular - so hard to culture if even possible on standard blood cultures

elevated ESR/CRP may see LFT derangement and creatinine rise in systemic illness

CXR- usually lower lobe changes, if CT is done, you can get pulmonary infiltrates with GGOs

Treatment:

usual culprits for atypical coverage: azithromycin 3 days or doxycycline 100 mg BD for 14/7

Differentials

always broad if systemic features only (also consider IE and other causes of sepsis)

with resp symptoms - legionella, Q fever, mycoplasma, tularaemia (except for tularaemia, the rest are also covered by doxycycline)

In clinical practice, I'm so used to just having atypicals on board for any cases of atypical pneumonia. I really take it for granted. But will consider this differential more myself in cases of PUO - but I feel like there should be at least CXR findings regardless.

Anyway, prognosis is very good so long as it is treated.

Sources:

CDC guidelines

Case Report: Importance of Clinical history in Psittacosis

StatPearls

Wiki

[amaaudit]

How to Choose Right ESR Consultancy in the UAE?

Selecting the right ESR consultancy is crucial for businesses to receive accurate and reliable guidance throughout the compliance process. Here are some factors to consider when choosing an ESR consultancy in the UAE:

Expertise and Experience: Look for ESR consultants with extensive experience and expertise in the UAE's regulatory landscape. They should have a proven track record of assisting businesses in achieving ESR compliance.

Industry Knowledge: Consider ESR consultants who specialize in your industry. Industry-specific knowledge can significantly enhance the quality and relevance of the guidance provided.

Reputation and Clientele: Research the reputation and client base of the ESR consultancy. Positive client testimonials and a strong reputation within the industry indicate reliability and trustworthiness.

Tailored Approach: Ensure that the ESR consultancy offers a tailored approach to meet your business's specific needs. One-size-fits-all solutions may not be suitable for complex business structures.

Proactive Support: Seek ESR consultants who take a proactive approach to compliance. They should keep you informed about regulatory changes, provide regular updates, and offer strategic advice to ensure ongoing compliance.

[liaromancewriter]

Begin Again

Premise: Cassie needs closure on the events of the poison attack.

Book: Open Heart Pairing: Ethan Ramsey x F!MC (Cassie Valentine); feat. Tobias Carrick Rating/Category: Teen. Angsty Fluff. Words: 2,100

A/N: Submission for @aprilchallenge prompt "sunshine" and for @tobias-carrick-appreciation-week - Day 8.

The hallowed halls of Boston’s Trinity Church were solemn as befitted the occasion. The morning sun shone through the stained glass windows above the sanctuary, casting a kaleidoscope of colors across the wall. Under the soaring ceiling, painted decorations, colorful mosaics and vibrant murals brought home the sacred nature of worship.

The reverend presiding over the Easter Sunday service spoke of redemption, forgiveness and a chance to live a better life. Cassie Valentine bowed her head in prayer, letting the serene words from the sermon wash over her troubled thoughts.

Six months ago, she had been on death’s door, waiting for the poison coursing through her body to claim another victim. Cassie hadn’t fully realized how precious life was until that moment.

Over time, she had come to accept what she couldn’t change and thought she had forgiven herself for her role in the events leading up to that moment. As the choir's voices rose in song, she wondered if the words were divinity’s way of telling her it was time to move on.

When she stepped up to the altar to receive Communion, she felt the peace she’d been seeking warm her insides. And yet, a niggling sense of disquiet remained as she buttoned up her red spring coat, the thick material flaring around her knees, and headed home.

There was one more step she needed to take to begin again.

Two days later, Cassie swiped her card and pushed the handle to slide open the doors to the diagnostic team’s office. She’d just finished her half-shift in the ICU when she received a page from Ethan.

“Do we have a case?” she asked, sitting in the visitor’s chair across from his desk.

He glanced up from the computer screen and removed the reading glasses perched on the bridge of his nose.

“No, but your labs are back,” he said, picking up a patient file and flipping it open.

Ethan had been running Cassie’s bloodwork every month since the attack. The treatment she and Rafael had received was experimental, and there was no telling how long it would hold or what was the long-term effect.

As he’d done during the poison attack, Ethan took over as her treating physician, monitoring her labs and scans for any signs of change.

“Your white blood cell count and ESR are slightly elevated,” he said, handing her a printout of the test results. “But within the accepted range. So it might just be due to the cold you were battling last week.”

Cassie scanned the results and noted the pathologist’s comments at the bottom of the page. All clear, she sighed in relief.

“There’s still residual scarring on your lungs.” He glanced at his computer monitor.

Ethan swiveled the screen sideways so she could see the X-ray scan. He pointed to the faint shadowy lines, circling the area with the laser pointer on his pen. “But it’s less than it was before, so….”

Cassie hid a smile at his objective tone. Technically, it was frowned upon for physicians to treat their families and loved ones. But no one dared tell Dr. Ramsey whom he could or couldn’t take on as a patient. Not that she wanted anyone else in charge of her care.

“…using the inhaler for now, especially if you feel your chest tightening after a run,” he continued. “Don’t let things exacerbate. You might think you’re fine, but your body doesn’t.”

Cassie listened to Ethan while reading the radiologist’s report. She asked him a few questions and felt satisfied with her progress. But something had been bothering her since church on Sunday, and she decided to just ask him.

“Hey, Ethan?” she began, hesitant about his reaction knowing their relationship. “How much do you know about the chemical composition of the antidote? Did Carrick talk to you about it at all?”

He stilled, a worried look gathering in his blue eyes. Cassie thought he might not respond, but he nodded as if coming to an agreement with himself.

“I know enough,” he said. “Organic chemistry has never been my strong suit. But I met Carrick while you were on medical leave. He explained what went into developing the antidote and the potential side effects, as he understood them.”

He stopped, seemingly lost in thought, tapping his fingers against the desk. Cassie started to prompt him, but then his eyes snapped into hers.

“What is this really about, Cassie?” Ethan queried.

Cassie wanted to shrug it off, but the feeling of disquiet that had persisted the last couple of weeks wouldn’t let her.

“Do you ever get that feeling of something left unfinished?” When he nodded slowly, she kept going. “I’ve been trying to put what happened behind me, but I’ve realized I can’t do that until I understand how I’m still alive.”

She stood up and started pacing in front of his desk, needing an outlet for the stress and frustration trapped inside her.

“It’s like I’m missing a piece of the puzzle. I was there, but it felt like it was happening to someone else,” Cassie stressed, willing him to understand. “But I can’t reconcile everything in my head. Until I have all the answers, I’ll never move on. I’ll always be that person with sunken eyes in a shapeless hospital gown, waiting to find out if I’ll ever see the sun rise again.”

“Okay,” was all he said before picking up his phone and tapping on the screen.

“What are you doing?” Cassie asked, confused at his non-reaction.

“Getting you answers,” he said, not looking up from the phone. “Carrick has an outpatient clinic on Friday. It’s the earliest he’s available. He says he can fit you in around one o’clock.”

“You texted Tobias? I’m surprised you have his number saved,” she mused, tapping one finger against her lips. “Are you friends now?”

“Not quite. He’s listed under ‘Asshole’ in my contacts,” Ethan smirked, making Cassie laugh. “Go see him. Get the answers you need. I’ll get someone to cover your patients.”

Cassie took a taxi to Mass Kenmore’s facility across town on Friday. Morning rounds had run over, and she didn’t want to take a chance on the subway. It was almost time for her appointment when she checked in with the receptionist at the outpatient clinic.

Tobias must have given the nursing staff advance notice. They didn’t ask questions or have her complete a patient intake form. Cassie had just sat down in the waiting room when they called her name and escorted her to an exam room.

“Doctor Valentine, what a surprise,” Tobias drawled once the door closed behind her.

He stood behind a desk, arms folded across his chest and a wolfish grin on his lips. It was the same one Cassie remembered from that long-ago softball game.

“Is it really a surprise if I’m listed in your appointment calendar?” she countered, crossing the linoleum floor to stand before him, her chin raised stubbornly.

She was grateful to him for saving her life, but his pompous attitude always rubbed her the wrong way.

“It is, knowing who set up that appointment,” he said. His hazel eyes glittered with amusement. “I don’t know what was more shocking. Ethan reaching out after all these months or him texting me for a favor.”

“It surprised me too,” Cassie admitted. “But he knew it was important to me.”

Tobias didn’t speak; he just stared at her. Cassie could read the calculation in his eyes. Rumors about her and Ethan had swirled between the two hospitals even before his grand declaration a couple of months ago.

Despite how circumspect they were in the hospital, Cassie still received the occasional side looks and heard whispers from those that didn’t know them. She was prepared for Tobias to say something snide, but he surprised her with his following words.

“Well, I’m glad to help. Please,” Tobias said, indicating the visitor’s chair.

Gone was the arrogant competitor who seemed to savor the thrill of the chase and the win. In his place was a warm and considerate doctor with friendly eyes, someone she wouldn’t mind knowing.

“So, you had questions about the antidote?” He folded his hands on the desktop and gazed at her expectantly.

“Yes. Lately, I keep reliving that day and what happened to the others and me. My labs are consistently clear, and there are still lingering symptoms of pneumonitis. Nothing too serious. Still, there are times I wake up in the middle of the night, unable to breathe, a familiar crawling sensation under my skin.”

“It’s likely psychosomatic,” he said gently. “Ethan sent over your file. From what I could see, there are no signs of the maitotoxin. The compound did what it was designed to do. It prevented the maitotoxin from spreading further and attaching to your plasma membranes. Gave your body time to focus on flushing the toxins out.”

Cassie pursed her lips. “Could you walk me through the process of the antidote and how it works? Understanding the nitty-gritty might help me feel more in control of my health.”

Tobias watched her from across the desk with a considering look. And then he leaned back in his chair, locking his hands behind his head.

“Okay. How good are you at chemistry?”

Cassie made a face. It was not her best subject in college or medical school. Tobias must have read her thoughts, for he chuckled good-naturedly.

“You really are Ethan’s protégé, aren’t you?” he snorted. “The man’s a certified genius, but put complex chemical formulas on the screen, and it might as well be a foreign language.”

“Patients don’t care if you can read chemical formulas,” she argued. “All they want is for someone to listen and to find a way to help them.”

“Two peas in a pod,” he smiled, shaking his head.

He straightened in his chair and turned to face the computer in the corner. He placed his right hand on the mouse and pulled the keyboard closer.

“I’ve been tweaking the formula for the compound in my free time,” he explained, his long fingers drifting across the keys of the keyboard. “We didn’t have time to test it before for obvious reasons, but there’s potential to use the antidote for other toxins. Okay. Here we go.”

Cassie scanned the three-dimensional chemical structure displayed on the screen. There were notations of chemical symbols overlaid on the design. Some she recognized quickly, but others she’d need to look up in the periodic table. She read the observations listed on the side of the screen and realized that Rafael was Patient A and she was Patient B.

She listened attentively as Tobias took her through the steps and the team’s observations from bloodwork done as the toxin was being flushed out of their systems. She smiled in gratitude when he answered her questions patiently, taking the time to explain the minutiae.

By the time they were done, Cassie felt calmer and more settled than she had in a long time.

“Thank you,” she said as he walked her out. “I don’t know if I’ve said this before, but thank you for giving me another chance at life.”

“Medicine’s a team effort,” he said, facing her as they stood in the hallway leading to the main reception.

A lifetime ago, she remembered running down that hallway with Baz, making their escape while Tobias and the security guard chased after them. His lips twisted in a wry grin as if reading her thoughts.

“Besides, the fifty-year Glenfiddich your brother sent me was thanks enough,” he remarked. “Don’t know if I’ve ever had scotch quite that old or that smooth.”

Cassie hid her surprise. She had no idea Max even knew who Tobias was beyond the basics. He certainly hadn’t mentioned this to her.

“Take care, Cassie,” Tobias said, patting her arm. “If you have more questions, you know how to reach me.”

With that, he stepped away and walked back toward the outpatient clinic.

Cassie strode past the reception, laughing inside at the perplexed look on the security guard’s face as he tried to place her.

She exited the hospital and crossed the street to a small green square with wooden benches set back from the walking path. She thought it must be a popular spot for the hospital, noting various individuals in white coats and scrubs enjoying the spring day.

Finding an unoccupied bench, she sat down and turned her face towards the sun, letting its warmth fill her with contentment and the will to start anew without fear.

---------------------

All Fics & Edits: @annfg8 @bluebelle08 @coffeeheartaddict2 @crazy-loca-blog @doriopenheart @genevievemd @headoverheelsforramsey @lucy-268 @jamespotterthefirst @jerzwriter @lady-calypso @mainstreetreader @peonierose @potionsprefect @queencarb @quixoticdreamer16 @rookiemartin @socalwriterbee @takemyopenheart @tessa-liam @trappedinfanfiction

Submissions: @choicesficwriterscreations @openheartfanfics

Ethan & Cassie only: @cariantha @custaroonie @hopelessromantic1352 @mrs-ramsey

[spacetimewithstuartgary]

Submicroscopic magnetite may be ubiquitous in lunar regolith of high-Ti region

The research team led by Li Yang and Cao Zhi at the Institute of Geochemistry of the Chinese Academy of Sciences confirmed for the first time that submicroscopic magnetite particles are common throughout the lunar surface. This information updates our understanding of the lunar microscale oxidation environment.

Researchers conducted in-situ electron microanalysis of droplet-like, rounded iron-sulfide grains embedded within impact glasses in the finest Chang'e-5 lunar soil and confirmed that impact-induced submicroscopic magnetite is ubiquitous in the lunar regolith. The content of magnetite is closely related to the Ti content in the region.

Magnetite is an important oxidized mineral in planetary science and its presence is related to paleomagnetic fields and indicators of life. It is commonly believed to be rare on the reduced lunar surface.

Although Mössbauer spectroscopy and electron spin resonance (ESR) studies have hypothesized the prevalence of submicroscopic "magnetite-like" phases in Apollo lunar soils, there is no correlative mineralogical evidence for their genesis and potential distribution on the moon.

Li and Cao' s study showed that a large number of submicroscopic magnetite particles existed in the droplet-like, rounded iron-sulfide grains embedded within impact glasses, and the content of magnetite is positively correlated with the Ti content in the glass. Microanalysis showed that this type of magnetite is induced by the impact event.

The researchers used the eutectoid reaction mechanism (4FeO = Fe3O4 + Fe) to explain its formation.

Statistical results showed that seven droplet-like iron-sulfide grains with magnetite on the surface of about 200 glassy grains. The sulfide-droplet-on-glass assemblage is common but has a certain probability, and the formation of magnetite conforms to the rule emphasized in relation to the Ti content in the impact glass.

"We believe that the submicroscopic magnetite in the droplet-like iron-sulfide grains provides in-situ mineralogical proof of the sub-microscopic 'magnetite-like' phases recognized during the Apollo era," said Li Yang, "This provides a solid basis for the conclusion that impact-induced submicroscopic magnetite may be ubiquitous in the lunar regolith of the high-Ti region."

The study was published in the journal Science Advances on September 20.

Potentially ubiquitous production of ferromagnetic minerals reported in this study also provides further support for an impact-induced mechanism for lunar surface magnetic anomalies in previous studies.

The sulfides in the liquid outer core and ilmenite carried by the early lunar mantle overturning events came into contact with each other in the high-pressure environment (~4.75 GPa) of the lunar core-mantle boundary. This may have resulted in the presence of dissolved oxygen in the sulfide and the formation of magnetite in the deep moon.

IMAGE: Droplet-like, rounded iron-sulfide grains embedded within Chang’ e-5 glasses of different Ti content. Credit: IGCAS

[ayin-me-yesh]

The links are just for the U.S., so here's the ongoing data for Aotearoa.

i havent seen much talk about this upcoming covid surge on tumblr so im going to. please please please take covid seriously. this post holiday surge is predicted to be larger than the majority of the pandemic

at least mask up as it offers protection for you and others. if you can get the most current vaccine or at least a booster before the surge hits, stay on top of immune boosting supplements like vitamin c+d and zinc and avoid crowded places

i know a lot of us arent in a place where we can just avoid the public all together but wearing gloves if your going to a grocery store or finding low traffic times to shop are better than nothing

[esgdata1992]

Role of Climate Data in Assessing Portfolio Risk

Climate-related factors are increasingly being incorporated into financial analysis, with a growing consensus among financial institutions on the importance of understanding the risks and opportunities emanating from climate change. In financial analysis, climate data focuses on metrics that primarily impact asset value, operational costs, and investment returns. These metrics may be qualitative or quantitative, such as greenhouse gas (GHG) emissions and targets, extreme weather events tracking, climate scenario analysis, and climate-based regulatory changes and market trends.

Collecting, reporting, and analyzing such climate data is essential for portfolio assessment for the following reasons:

1. Rising Physical Impacts: The number and severity of extreme weather events, such as wildfires, hurricanes, and droughts, have increased over time, especially in the last few years. While financial institutions have limited exposure to physical impacts through their physical assets, they need to consider the indirect effect on their financial assets depending on their exposure and vulnerability to climate hazards.

2. Regulatory Changes: With the rise of policies and regulatory frameworks, such as the Corporate Sustainability Reporting Directive (CSRD) and Task Force on Climate-Related Financial Disclosures (TCFD), which mandate reporting on the effects of climate change on a company’s operations and vice versa, the need for a strategy to collect and analyze climate data has become more prominent.

3. Investor Demands: There has been a growing demand from investors for more visibility into climate-related variables in their portfolios. While the reasons for investor interest in climate data may range from risk adjustment to sustainability tilts, overall, this trend has resulted in a higher demand for climate data-based analysis, especially from shareholders, debtors, and other stakeholders.

4. Reputational Risk: Public concern about climate change has grown profoundly, and customers and stakeholders are increasingly urging institutions to participate in the transition toward a low-carbon economy. Hence, it is important to incorporate climate data into due diligence practices to avoid any climate-related controversies attracting negative media attention.

These elements have brought climate impact data solutions to the forefront of financial and corporate strategy. As climate risks escalate, the relevance of accounting for climate-related factors in environmental, social, and governance (ESG) portfolio analysis for investors, asset managers, portfolio managers, and financial institutions has grown, along with the need for more comprehensive data reporting.

Recent developments in climate change data reporting standards and frameworks, such as the International Sustainability Standards Board (ISSB), Global Reporting Initiative (GRI), CDP, Sustainability Accounting Standards Board (SASB), European Sustainability Reporting Standards (ESRS), etc., have enabled companies to report on their climate change data more effectively. This makes it easier for portfolio managers to incorporate climate data solutions into risk assessment and harmonize portfolios with long-term sustainability goals. This analysis is integral for investors and portfolio managers, as it helps them reduce their exposure to climate risks and identify avenues for opportunities by offering insights into how environmental factors affect future earnings and asset value.

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