#LFST

[alsfunkyalbum]

I miss drawing him. Anyway.. NEW COVER ART FOR MY AU!!

(Click for better quality)

Old ver. Under cut

(Reblogs > Like)

[allyssl]

A shadow drew overhead as the avian Leo landed to stop in front of the you(/y'all). Giving a quick check of his wings he smiles and turns his attention to you. 

"Hello fellow campers, I the marvelous Bird Leo, the representative for my cabin, cabin 9 present a challenge. Since it's a sports day that is."

He pulls a ball to the front of his chest.

"Beat me in a game of Beach volleyball (except with a real volleyball instead of a beach ball) and you get a free... Uh... Totallyawesomemysteryprizewhichtotallyisntat-shirt!!" He said in a fast pace. He moved on from that quickly. 

"So what do you say?"

--

--

@tmnt-fandom-family-reunion

Raph had let out a surprised chuff when the Leo landed. She marveled at the wings and feathers before realizing both what had been asked and the volleyball in his hands. His tail thumped against the sand behind her as is wagged. The urge to rear up to do the happy kickies was strong, but she didn't want to accidently kick the turtle in front of him.

"Raph hasn't played in a while, but you're on little man!"

[greencloakedfae]

Getting a like on a post from 2016 is frankly homophobic why must u do this to me

[siriusblack-the-third]

Sirius Black: Hobbies and Interests

The second part of The Sirius Black Headcanons Series! Here, I explore what he would have loved to do, and I hope you enjoy reading these!

Prev

.

Loves flying, and is outstanding at it. Does not play Quidditch, but he does play air polo— polo on flying horses, or brooms if horses are not available. He does not care which one as long as he gets to play the sport. He also did competitive broom racing in school, and won a lot of trophies because he was just so bloody good at it. When James' mother gifted him a muggle bike for his 18th birthday, he enchants it to fly, and goes for a ride at least thrice a week. (James tried once to get Sirius to play Quidditch, but ended up getting roped into air polo himself.)

Competitive Duelling before he graduated Hogwarts and joined the Order. He participated everywhere— open circuits, a lot of closed competitions, and invite-only events— all over Europe and the Americas. Generally he was out of Hogwarts twice a month for two to three days, and he won a lot of them. He is an excellent duellist and everyone knows it; he won the U-19 Europe Open at the age of fourteen, a tournament that had over 2000 participants.

Playing the violin. It is the one thing apart from Duelling that his mother didn't force onto him as a child— he asked for classes of his own volition after seeing his grandmother Melanie play a truly beautiful tune when putting baby Regulus to sleep. He was naturally talented, and he practiced for years and years, and even after his tutor declared his education complete, he practised for at least 20 minutes every day. He played for himself rather than performing, and especially he played to put baby Harry to sleep, so much so that Harry would refuse to sleep if Sirius was not there.

Reads everything he can get his hands on. Everything. He prefers the genres of mystery, thriller, murder, historical and political fiction and mythologies of different religions. He and James devour books like they breathe air, both of them possessing excellent memory and being able to recall everything almost perfectly after only one read. Reading is a hobby he got from his father; they used to spend a lot of time together in the Black family library, debating topics ranging from Academics to Practical Magic to Ancient Philosophy to Current Affairs.

He enjoys spellcrafting a lot. Most of the pranks the Marauders play are planned with the spells that Sirius and James create. It is a little... illegal to experiment, but honestly he does not care. There are loopholes in those laws, and he knows them— he has read his father's law books. As long as nobody is adversely affected by his experimentation, and he sticks to a few ground rules, he should be fine. Besides, all his inventions came in handy when he was messing around with his motorbike.

Pranking. Do we even need to expand on this? Sirius is a genius, and he gets bored easily. Classwork is too easy for him, so he sets his sights on something interesting; the practical aspects of magic. Pranking, for him and James, is not just about taking the piss out of someone; it is about pushing the limits of magic, about accomplishing feats in magic people tell them are extremely difficult. It is about figuring out what magic can do if the limits of imagination are pushed. For the two of them, pranking is a giant experiment on the practicality, uses and effects of magic. They research, they read theses, textbooks, dissertations, encyclopaedias, they take notes and attend the higher year classes, and then they apply their knowledge to creative magical pranking.

.

Do not tag w*lfst*r, do not argue with me in the notes, and if you don't agree with my HCs you can scroll past, please and thank you.

[izzythehutt]

Do you believe the theory that JKR wrote the Lupin/Tonks storyline to shut down the popularity of wolfstar? I can sort of see it but I also think authors understand their audience enough to know that giving a character a new canon relationship isn't going to immediately kill the ship. I also find it interesting that she tries to surprise the readers by hinting at Tonks being in love with Sirius - maybe she expected them to be a ship but I've never seen it explored in fandom.

I feel like I remember that being a theory about Remadora when HBP came out—I do remember people being pretty surprised by it and thinking it "came out of left field", but I also remember JKR on her old site talking about trolling some message boards and seeing posts after OOTP came out with people shipping them (multi-colored werewolf cubs!) and thinking they were clever for predicting it.

Here's a spice take: I don't buy that theory, because I think Tonks was created primarily to be Lupin's love interest. That is her major (really—only) narrative function. Lupin has always been one of Rowling's favorite characters, and even though she killed him off, she gave him something nobody else from Harry's parents' generation got—moving on from high school bullshit/first war Potter guilt (Sirius and Snape were not so lucky.) I honestly think she wanted Lupin to get a sliver of happiness in his short life and so she chose him to be the father of the "next gen" version of Harry.

I don't think JKR's the type to be terribly affected by the fandom's attitudes/preferences. She's always had a pretty healthy detachment from shipping/fanfic/etc., as far as I can tell. I really do take it at face value that she wrote Sirius and Lupin as straight characters in her mind (never mind that the majority of fanon w*lfst*r ignores their actual canon dynamic anyway) so she never even considered "shutting it down"—it just didn't occur to her that it would be a "thing."

[fiendishfyre]

6, 10, 19?

Oh my gosh, thank you and what great numbers! I preface this with whomever may read this, please don't take me too serious. Ship and let ship, ykinmkato(think that's the abbreviation), etc, etc. That being said, I have been given the sword of violence I shall wield it. 6) which ship fans are the most annoying? W*lfst*r and j*gulus. The first one is *not* canon and we don't need to always pair Sirius with Remus. And stop acting like it's the default ship to either of them. And no, it isn't a ship that you think makes sense because canon would say otherwise. I say this with the argument to those who declare it as the obvious ship. Jegs is also becoming like so default in marauders, not everyone ships them! Stop tagging anything with just Sirius or Regulus as those ships! I could go on. It's how they act really, not the ships themselves, all ships are great. 10) worst part of fanon

How popular mischaracterizations of characters are like Sirius, James, Regulus, etc. At this point some are just shipping OC's disguised as these characters. Nothing wrong with OC's but don't use canon characters as the mask for them. 19) You're mad/ashamed/horrified you actually kind of like... Hm, maybe the fact that I harp on w*lfst*r and jeg but actually ship them still? Hm. Oh, I drew a character once and used a hc that is popular with jeggie and I deleted it cuz it was cringe. Oh wait but I didn't like it. Hahhahaa. Sorry if I offended anyone. Not all fans of said ships are annoying or write them ooc. But also tag stuff properly and don't over tag too. Stop adding dorlily to like jeg art or posts when it's not even there and such. That's my PSA. Questions from choose violence as game!

[news-buzz]

Lifeist Reports Third Quarter 2024 Financial Results – The Canadian Business Journal News Buzz

TORONTO, Oct. 30, 2024 (GLOBE NEWSWIRE) — Lifeist Wellness Inc. (“Lifeist” or the “Company”) (TSXV: LFST) (FRANKFURT: M5B0) (OTCMKTS: LFSWF), a health-tech company that leverages advancements in science and technology to build breakthrough companies that transform human wellness,  today reported its financial results for the three months ended August 31, 2024 (“Q3 2024”) compared to the same…

[bischoff-steuern]

Bayerisches LfSt: Veranlagung der Mindeststeuer erfolgt in Bayern zentralisiert

Seit Anfang 2024 ist das Mindeststeuergesetz in Deutschland anzuwenden. Rund 200 bayerische Konzerne sind davon betroffen. Die Steueranmeldungen sollen künftig zentral im Finanzamt München bearbeitet werden. Mehr zum Thema ‘Konzern’…

[iamchengguo]

Junior Depot：为子孙后代提供的ETF储蓄计划

Junior Depot：为子孙后代提供的ETF储蓄计划

一目了然

ETF 储蓄计划是为您的后代储蓄的绝佳且高收益的方式。

只有法定监护人才有权为其子女开设和管理初级监护账户。但是，亲戚和朋友也可以将钱存入相关的清算账户。

爷爷奶奶、阿姨、叔叔和教父母没有机会以受益子女的名义开立监护账户。相反，他们可以在自己的证券账户中储蓄，并在受益子女 18 岁生日时将部分存款赠送或转移给受益人子女。

您想将股票或 ETF 作为礼物送给您的孩子、孙子或第三方吗？有了这样的礼物，您一定会从人群中脱颖而出——并让收件人开心。毕竟，在最好的情况下，金钱的礼物会随着孩子收到礼物而成倍增加和增长。

除了婴儿的出生之外，还有很多其他场合可以送出这样的礼物：确认或确认，第一辆自己的汽车，例如，第一套公寓的家具或放学后的长途旅行。你有时间这样做的时间越长，就越值得将你想给孩子的金额投入到低成本的交易所交易指数基金（ETF）中。

要购买和赠送股票或 ETF，您需要一个证券账户。您可以以孩子的名义打开它。但您也可以以自己的名义进行设置，并立即或稍后将内容提供给孩子。这是有关如何执行此操作的分步指南。 您如何为您的孩子找到合适的仓库？

许多银行为未成年人提供特殊的儿童或初级监护账户。因此，您可以先向您自己的银行查询他们是否有此类托管账户以及费用。许多机构为未成年人提供监护账户，无需月费。但是，购买证券通常要花费一些费用。 初级仓库比较

虽然几乎所有提供者都可以免费获得儿童监护权账户，但它们通常在产品范围和交易成本方面有所不同。因此，父母、祖父母、阿姨和叔叔应比较不同银行的报��，以选择合适的初级托管账户。以下是一些对儿童仓库具有吸引力的条件的例子。

如何开立子女监护权账户？

以孩子名义开立的监护账户只能由孩子的法定代表人开立。这些通常是父母。单身人士或未婚夫妇必须向银行证明他们拥有孩子的监护权。

您需要做的第一件事是填写开立儿童监护权账户的申请。这在许多银行都可以在线获得。ING的“Direct Depot Junior Contract”显示了这种应用程序的样子。除其他事项外，您将需要您孩子的税号。 这些文件是开立初级证券账户所必需的

我们的清单将帮助您在开立初级账户时不要忘记任何重要文件：

经纪人的完整合同 未成年人的出生证明或亲子关系证明复印件 所有账户持有人（包括父母）的合法性证明，以证明身份 - 例如身份证 单亲父母：监护令副本或有关未提交监护声明的信息（阴性测试，不超过 3 个月）或其他官方证据 姓氏不同：结婚证/改名证 在未婚父母共同监护的情况下：监护权声明的副本。

什么时候以自己的名义开立证券账户有意义？

以自己的名义开立证券账户，并在以后只将其中的证券交给子女，通常比为子女开立初级证券账户更容易。以自己的名义开立证券账户并不麻烦。之后，您所要做的就是将股票或资金从您的证券账户转移到另一个账户。

最初将证券存放在您自己的托管账户中有一个好处：您始终可以不受阻碍地访问资产：在您放弃之前，这笔钱属于您。但是，您还必须自己纳税——至少如果您的投资收入超过储蓄者 1,000 欧元的免税额。对于已婚夫妇，这是 2,000 欧元。

为了让您能够从您的证券账户中赠送证券，收款人还需要一个证券账户。最简单的情况：孩子是成年人，已经有存款了。然后只需将您要赠送的证券转移到孩子的证券账户即可。许多银行为此提供在线表格，并提供转换服务，例如DKB的“托管账户变更服务”。您只可将个别证券转账至子女或整个证券账户。仓库的搬迁是免费的。它持续一到六周。

如果您的成年子女还没有证券账户，他或她必须自己开立一个。另一方面，如果孩子还是未成年人，那么父母还必须在送人之前为孩子设置初级押金。 谁可以处置初级仓库？

一旦开立，父母就拥有初级监护账户的授权书，从而可以访问清算账户中的证券和资金。但是，他们只被允许管理资产。它属于孩子，而不是父母。因此，您不能将其用于自己的目的。“例如，父母不能简单地从孩子的账户中取款购买���厨房，”联合所得税援助说。即使是对孩子有益的开支也是禁忌——例如，为孩子装修房间或学校旅行。

还要记住，在 18 岁时，后代对托管账户中的资产拥有唯一的控制权。如果你的孩子挥霍了所有的钱，你也无能为力。因此，您应该事先明确您最终是否想给孩子多少钱——例如，为了以后的遗产。 哪些ETF特别适合为子孙储蓄？

对儿童的投资往往与一定的长期前景齐头并进。例如，如果您从孩子出生开始投资，您的投资期限为 18 年。但即使你想在其他场合捐钱，比如生日、圣诞节或入学，首都也有足够的时间工作。

没有人知道这么多年市场将如何发展，哪些行业在未来会得分，哪些古老的科技公司会消亡。这就是为什么在为您的孩子选择合适的 ETF 时，将投资金额尽可能广泛地分散到许多国家、行业和公司尤为重要。您的资金越多样化，投资失败的风险就越低。

这就是为什么在为儿童投资时，有一种策略特别有意义：通过 ETF 投资世界各地的股票。这很容易实现：例如，您可以选择 70/30 策略，将 70% 的资金投资于 MSCI 世界 ETF，将 30% 的资金投资于 MSCI 新兴市场 ETF。或者，您可以让自己更轻松，选择跟踪 MSCI 所有国家世界指数的 ETF。

年轻一代在成长过程中往往对环境、气候和社会不满有不同的认识。如果您在孩子 18 岁生日时给他或她一笔钱，这笔钱来自对可持续公司的投资，那么您的孩子肯定会受益匪浅。您不必选择“绿色”ETF储蓄计划而不是广泛多元化的投资 - 如今，您只需一种产品即可同时获得两者。例如，以下情况是合适的：

Xtrackers MSCI AC World ESG Screened ETF （ISIN： IE00BGHQ0G80） Vanguard ESG Global All Cap ETF（分派：IE00BNG8L385，累计：IE00BNG8L278） 以及东方汇理MSCI ACWI SRI ETF （IE0000ZVYDH0）

此外，您还可以在 MSCI World 上找到五只最佳可持续 ETF。 儿童仓库的税呢？

儿童也要纳税——至少如果他们有自己的收入。因此，他们也有通常的津贴。这很重要，因为投资组合中的证券（希望）产生利息和利润。他们应该缴纳 25% 的统一预扣税——除非他们低于资本利得的免税限额。到 2024 年，这种所谓的储蓄者一次性付款将为个人每年 1,000 欧元。它也适用于儿童仓库。要申请免税额，您必须向银行提交豁免令。

如果预计这些年来收入会更高，您也可以在税务局为孩子申请非评估证明。您将其提交给银行，然后除了储蓄者的津贴外，还可以获得孩子的基本津贴。2024 年为 11,604 欧元。

您还应该密切关注多年来您为孩子的存款准备了多少钱。因为这也是税务局的样子。父母双方在十年内最多可以向子女赠送40万欧元，而无需缴纳赠与税。对于祖父母，此限额为 200,000 欧元。

另请参阅： ETF 和税收——ETF 如何征税以及如何节税？

将证券账户转让给子女是否需要缴税？

银行通常将托管账户转账视为出售。为此，最终预扣税将自动到期。因此，通知银行这是一份礼物是很重要的。最好的方法是以书面形式将证券赠送给他们的银行。然后，该机构免除缴纳预扣税的义务。我们设计了一封非正式的信函，您可以使用它来做到这一点。如果证券账户被赠送，银行通常会记下每股的原始收购成本。如果天才儿童后来出售股份，它们是征税的基础。

在十年内，父母400,000欧元的赠与津贴和祖父母的200,000欧元的赠与津贴也适用于整个证券账户的赠与。在此期间，超出此范围的任何内容都将缴纳赠与税。对于兄弟姐妹、侄女、侄子或岳父母，这笔津贴为 20,000 欧元，同样适用于不属于家庭的领取者。 你必须向税务局报告礼物吗？

是的，这是法律要求的。即使押金的价值低于礼物的津贴，它也适用。根据《遗产税法》，受赠人和赠与人都必须在三个月内将赠与通知税务局。在每个联邦州，某些税务局负责赠与税。您通常可以在相应州税务局 （LfSt） 或高级财政局的网站上找到这些内容。

可以非正式地通知税务局。这应该包括：

接受者和捐赠者的名字、姓氏、出生日期和地址， 接受者和给予者之间的关系， 有关各方的税号、税号和负责的税务局， 捐赠日期， 关于前几年是否有任何捐款的信息， 捐赠的目的和价值。

您可以使用巴伐利亚税务机关提供的此表格作为指导。

如果您有经过法院或公证人公证的礼物，则不必自行向税务局报告。然后，法院或公证人将为您处理此事。 Biallo模板仓库转移免费PDF下载 您关于子女监护权账户和证券捐赠的问题

您是否还有其他问题在本指南中未得到解答？我们的读者服务将很乐意回答您可能遇到的任何问题，只要它们是一般性的并且不构成个人建议。只需发送电子邮件给 redaktion@biallo.de 即可。如有必要，我们将更新本文或编写新指南。

[fmarkets]

Lifestance Health Group Inc's Revenue Skyrockets in Q3 2023 Earnings Season https://csimarket.com/stocks/news.php?code=LFST&date=2023-11-10004939&utm_source=dlvr.it&utm_medium=tumblr

[silmarillaure]

Me scrolling though the "sirius and regulus" tag and finding w*lfst@r & j*gu1us...

There's no fucking excuse for that shit, what is ship content doing in a tag that so clearly is about two specific brothers?

(Also me scrolling through the Mareven tag a couple years ago to find Marecal content ...No, I don't want to see boring bland unlikable garbage brother Cal)

scrolling through the sirius black tag to find r*mus l*pin... scrolling through the francis abernathy tag to find h*nry w*nter... why the fuck do people not know how to tag shit

[alsfunkyalbum]

Updated bird Leo ref !!

After some consideration his bird species had finally been picked out, so then I had a ref to go off of!

Masterpost

[dollelujah]

[laflorsagrada]

Tattoo by resident artist Samantha Sirianni @samanthasirianni 🦆🦆🦆 Fabulous Mallard duck from Samantha’s flash 🥰 Made back in the day when we did sick tatts for cool cats ! 😎🤘🏾 Can you believe it’s been 6 weeks!? Hope you’re all going well out there mates!! Be kind to each other ❤️🐝🌿🌻 Can’t wait to see you all when we can reopen!!! 🎉 This amazing duckie tatt is on resident #LFST artist 💕@tatt2andrea✨ _____________________________________________ For artwork & enquiries please contact Samantha through her work email 📬 samanthasirianni@gmail.com 💌 www.laflorsagradatattoo.com . . . . . . . . . . . #melbourne #laflorsagradatattoo #samanthasirianni #australia #mallardduck #mallard #ducktattoo #sydneyroad #coburg #coburgtattoo #femaletattooartist #femaleartist #colourtattoo #supportsmallbusiness #supportmelbourneartists #melbournetattooartist #melbournelife #discovercoburg #morelandbusiness #moreland #supportlocalbusiness #thanksforyoursupport #greatmemories #sydneyroadcoburg #smallbusinesslove #loveourjob #ttt #inkedaustralianz #tattooartistmagazine (at La Flor Sagrada Tattoo) https://www.instagram.com/p/B_1oCq8lXbc/?igshid=mz6wmc3jn0qc

[siriusblack-the-third]

The Marauders: Pranks!

(in no particular order)

31st October, 1971 (First Year): the idiots somehow managed to get Peeves on their side and messed with the feast. Additives to the food had the entire castle running towards the bathrooms. The pipes were clogged for weeks afterwards. They served detention for the entirety of the duration.

31st January, 1973 (Second Year): Sirius tricked the gargoyle that protected the headmaster's study, got into his library and took several rare tomes. Dumbledore only realised when Sirius marched into his office two weeks later and dropped 14 books onto his table, announcing, "I'll be borrowing your books frequently, thank you." Just for the sheer talent of getting through his protective spells, Dumbledore allowed him to do so. However, detention of two weeks was handed out for breaking and entering.

23rd September, 1976 (Sixth Year): everyone woke up to see that the 26ft bronze dragon statue atop the fountain in the courtyard vanished in the middle of the night. No-one has seen it since. Nobody knows where it is. However, every time James or Sirius pass by the fountain, a small smirk curves over their lips. On another (completely unrelated, of course) note, James has an exquisite new pen, made of bronze and covered in a beautiful, intricate dragon motif.

13 December, 1974 (Fourth Year): the entire castle just. Floated up into the air without a warning. Exactly 77 feet off the ground for 77 minutes. It took all four of them three months to hand carve runes into the perimeter of the castle, and before that it took all of August for Sirius to come up with the right rune sequence that would stick a timer to the magic. They didn't serve detention, only because the rune sequence was such a stroke of genius— fourth year students barely knew how to use single runes in magic, let alone sequences long enough to cover a perimeter.

12th May, 1977 (Sixth Year): any time someone touched a goblet, said goblet would turn into purple butterflies. Very pretty, but very frustrating when all you wanted was a drink after a hot day. It turned out that they had mixed a transfigurative potion into the dishwashing water, and McGonagall made James write a paper about his invention. Technically, he earned his Potions mastery before he got his N.E.W.T. results.

4th February, 1976 (Fifth Year): a vicious storm cloud hung over Hogwarts starting from the 4th all the way till the full moon, making it rain sleet and hail non-stop, 24 hours a day. Everything came to a standstill, including Quidditch (James had to be persuaded for this one). Under the pretense of a month-long detention, McGonagall and Flitwick sat Sirius and James down and had them explain the thought process that went into the spellwork— weather magic not only required obscene amounts of raw power, but the steps as well were notoriously difficult to execute.

21st December, 1977 (Seventh Year): at exactly 23 minutes after eleven at night, the entire castle got wrapped up in huge, terrifying thorny branches. They crawled through the hallways, spilled through windows, blocked the doors and crept over the suits of armour. Huge roses— about two feet in diameter��� bloomed all over the castle, dark haunting pink in colour. Waking up in the morning was quite a shock for people when they found out the vines had grown literally everywhere and taken over the dorm rooms. The inspiration was Disney's animated Sleeping Beauty, and Flitwick and Babbling both gave the Marauders twenty-five points each for the creativity. They did serve four months of detention, though.

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WARNINGS

do NOT tag w*lfst*r or j*gul*s i mean it i will block you

I do not want anyone calling Sirius or James stupid

If you wanna argue with any of these, argue with the wall. These are headcanons, not reality. Chill.

[drawtoria]

Life from Sadness to Special Chapter 1 Character’s

Character information:

Selina: Victoria’s best friend

Victoria: Selina’s best friend, Leon’s older sister, Lasida’s and Alexej’s daughter, Valera’s granddaughter

Lasida: Alexej’s wife, Leon’s and Victoria’s mother

Leon: Victoria’s younger brother, Lasida’s and Alexej’s son, Valera’s grandson

Alexej: Lasida’s husband, Leon’s and Victoria’s father, Valera’s son

Valera: Alexej’s father, Victoria’s and Leon’s grandfather