![]() ![]() The telephoto lens on the XS and XS Max have 2x optical zoom and work in a telephoto Portrait Mode, just like the iPhone 7 Plus and 8 Plus cameras. The one camera advantage of the iPhone XS: dual rear camera Enthusiasts of perfect displays or pros needing top-notch detail might want the XS or XS Max. However, in normal everyday use, it's sometimes hard to tell the OLED from LCD to a casual eye. It's a great display, and better than the iPhone XR's lower-res, lower-contrast LCD. The new display looks subtly brighter and richer at maximum brightness over last year's iPhone X, which already looked lovely. I noticed side-by-side improvements on the iPhone XS versus the X when watching Blade Runner 2049 and other HDR movies. The iPhone X OLED screen already looked great, but the XS OLED does it a bit better. Sarah Tew/CNET That HDR OLED display looks mighty nice In fact, it's the first choice you should make in buying a new iPhone. But for the vast majority of people, those are far from dealbreakers. ![]() It's faster and has better battery life than 2017's iPhone X, but has only a single rear camera (equipped with its own software-aided portrait mode that simulates depth of field bokeh effects), and a lower-res LCD screen instead of OLED. There's a notch at the top of the screen, too. Starting at $749, it has Face ID and a depth-sensing front camera instead of a home button, just like the rest of the iPhone X gang. The iPhone XR is Apple's "affordable" X model, and the best iPhone to buy right now. That feeling holds true now that I've reviewed the XR. When I first reviewed the XS, I considered it a modest upgrade over the X, and to wait for the XR (which was released more than a month later). This year, the trio of iPhone X models represent a spectrum from $749 to nearly $1,500, should you choose to pay for all the storage. And with fewer upgrades, Apple’s chances of reversing the falling unit sales grow ever smaller.The iPhone X was a singular design in 2017. ![]() But it means that the screen’s specifications will be determined by the lowest specification of the supply partners, not the best.Īnd that means, once more, the presumptively named iPhone 11 has lost another potential feature to encourage consumers to upgrade. The move creates a more robust supply chain, and should allow Apple to play suppliers off against each other to get better value. ![]() That gives the South Korean company power over Apple, a situation made even more uncomfortable when Apple recently missed sales targets and had to make a penalty payment to Samsung for lower order numbers.Īpple will also be conscious that Samsung’s production may be hit by the brewing Japan/South Korean trade war which will put place limits on certain components required in the semiconductor and display business. It is in Apple’s nature to play suppliers off against each other to lower the bill of materials, but in the iPhone’s display department Samsung reportedly has an exclusive on XR, XS, and XS Max displays. Theater on Septem(Photo by Qi Heng/VCG via Getty Images) Getty Pushing back this technology until the 2020 iPhone release (along with other advances, including 5G and a time of flight camera) makes next year’s iPhone look more attractive to buyers, but it leaves this year’s refresh of the handset as a boring and featureless desert of “it’s a bit faster, it’s a bit more efficient, in a way that only Apple can deliver.”Īpple CEO Tim Cook speaks onstage during the Apple Inc product launch event at the Steve Jobs. Apple may be looking at a 120Hz ProMotion screen from Samsung for the 2020 iPhone, but with a mix of manufacturers in 2019, the chances of the popular Android feature reaching the iOS smartphones is limited. That means this year’s updates to the iPhone XR, iPhone XS, and iPhone XS Max will be unlikely to feature fast refresh. The note confirms previous reports from other sources that indicate Chinese display manufacturer BOE Technology would be joining other suppliers in providing displays for the upcoming iPhone models. Apple iPhones are seen on display at an Apple Store on Januin Beijing, China (Photo by. ![]()
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![]() ![]() Chopin, who was himself an avid opera-goer, believed his students would learn more about playing the piano from listening to singers than from anything else. In her words, the book “highlights Chopin's conception that fine singing should be the pianist's model. She went on to say that one of her inspirations in this teaching style was none other than Frederick Chopin, referring to a title by Jean-Jacques Eigeldinger called Chopin as Pianist and Teacher, as seen through the eyes of his pupils. In a recent e-mail conversation, she said, “I can say from my own experience over many years of performing and teaching I have found singing to be very helpful, even essential, to good piano playing.” Jill Dawe, associate professor of piano at Augsburg College, has come to a similar conclusion. Singing the Ave Maria made me think about the phrasing in a different way, and might influence how I choose to interpret it the next time I am asked to play it.ĭr. It is because of this that singing melodies makes such an excellent tool for exploring phrasing and musicality. It is, of course, possible for a violinist to create the same effect: de-emphasizing the beats and creating longer phrase shapes in the melody, but the airflow issue with the voice seems to cause those crescendos and decrescendos more automatically. These changes in airflow cause natural crescendos and decrescendos, and a phrase shape is born. Instead, the airflow would be steady while passing through beats, but would increase or decrease slightly when finding different pitches. In comparison, a vocalist is always conscious of air flow, and emphasizing beats would be a waste of valuable breath. My conclusion is this: because a violinist must mechanically change bow directions throughout the melody (most often on beats), the beats tend to receive more emphasis to the ear. When singing, the natural inclination was to smooth over the beats, and instead emphasize changes in the melody’s contour. In the violin recording, I found myself placing slight emphasis on beats, and supporting the emphasis with vibrato. When I played the recordings back, I noticed the difference again. I tried to play and sing with expressiveness, but also allowed myself to do so in whatever way seemed natural to the instrument. ![]() I recorded myself playing the tune of the Ave Maria on violin, and then recorded myself singing the same tune. ![]() Since then I have followed up with an experiment. ![]() I was surprised by the result: I found that following her phrasing felt very different from the way I would have played it alone on violin. I agreed to try it, and did my best to follow her phrasing and breaths. The family had asked for Schubert’s Ave Maria during communion, and my friend asked me to double the melody alongside her for added color. When I was in college I played a wedding alongside a friend of mine who is an excellent soprano soloist. My curiosity about the natural musicality of singing was piqued long before I began taking voice lessons with Nicole. In this final issue, I would like to explore how good singing can help develop an instrumentalist’s musicality. Both of these areas have proved highly useful to me when working with young string players, and have informed my understanding of the foundations of musical playing. In the first two installments of our series on connections between singing and violin playing, vocalist Nicole Warner and I delved into the subjects of body awareness and breathing. We had a great time exploring the commonalities between playing the violin and singing. Nicole Notes: Several years ago I paired up with violinist and orchestra teacher Katie Gustafson to write several articles for String Notes, published by the Minnesota String and Orchestra Teachers Association (MNSOTA), which is the local chapter of the American String Teachers Association (ASTA). ![]() ![]() The original version of the Barthel Index has 10 items, each scored in three steps. Although numerous instruments are available for measuring disability and dependency in stroke survivors, the Barthel Index (BI) and the modified Rankin Scale (mRS) are the most widely used assessment tools in the clinic and in research. Activities in daily living (ADL) are assessed as a measure of functional independency and outcomes of the rehabilitation process. ![]() Therefore, reducing the disability caused by stroke and improving the independence of stroke survivors are the primary goals of post-stroke rehabilitation. Stroke is a major global cause of serious, long-term disability and functional dependency. Korean version of the Modified Barthel Index PPV, The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript.Ĭompeting interests: The authors have declared that no competing interests exist. The contact information for the data access commitee is as follows: Seungchang Kim, Department of Statistics, Hallym University, Chuncheon, Gangwon Phone: +82-10-3749-2622 E-mail: This work was supported by a grant from the Korea Centers for Disease Control and Prevention (2016E-33003-02 and National Research Foundation of Korea by the Korean government (MSIP) (NRF-2017R1A2A1A05000730 to YHK. Data are available upon request for researchers who meet the criteria for access to confidential data. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.ĭata Availability: The KOSCO study is ongoing, and the internal regulations of the Korea Center for Disease Control and Prevention (KCDC), prohibit data from being open to the public until the study has been completed. ![]() Received: DecemAccepted: NovemPublished: January 29, 2020Ĭopyright: © 2020 Lee et al. PLoS ONE 15(1):Įditor: Ona Wu, Massachusetts General Hospital, UNITED STATES (2020) Determining the cut-off score for the Modified Barthel Index and the Modified Rankin Scale for assessment of functional independence and residual disability after stroke. mRS grade seemed to sensitively differentiate mild residual disability of stroke survivors, whereas K-MBI provided more specific information of the functional status of stroke survivors with moderate to severe residual impairment.Ĭitation: Lee SY, Kim DY, Sohn MK, Lee J, Lee S-G, Shin Y-I, et al. The K-MBI cutoff score ranges for representing mRS grades were variable mRS grades 0, 1, and 2 had narrow K-MBI score ranges, while mRS grades 3, 4, and 5 exhibited broad K-MBI score ranges. For mRS grades 1, 2, 3, 4, and 5, the K-MBI score ranges is from 99 to 98, 97 to 94, 93 to 78, 77 to 55, and under 54, respectively.The AUC for the ROC curve was 0.791 for mRS grade 0, 0.919 for mRS grade 1, 0.970 for mRS grade 2, 0.0 for mRS grade 3, and 0.991 for mRS grade 4. For mRS grade 0, the K-MBI cutoff score is 100, indicating no associated score range. From this result, the K-MBI cutoff score range for each mRS grade can be obtained. The K-MBI cutoff points with the highest sum of sensitivity and specificity were 100 (sensitivity 0.940 specificity 0.612), 98 (sensitivity 0.904 specificity 0.838), 94 (sensitivity 0.885 specificity 0.937), 78 (sensitivity 0.946 specificity, 0.973), and 55 (sensitivity 937 specificity 0.986) for mRS grades 0, 1, 2, 3, and 4, respectively. We also plotted receiver operating characteristic (ROC) curves of sensitivity and specificity and determined the area under the curve (AUC). The sensitivity and specificity were calculated at K-MBI score cutoffs for each mRS grade to obtain optimally corresponding K-MBI scores and mRS grades. ![]() The Korean versions of the MBI (K-MBI) and mRS were collected from 5,759 stroke patients at 3 months after onset of stroke. The purpose of this study was to identify the optimal corresponding MBI and modified Rankin scale (mRS) grades for categorization of MBI. Lack of consensus regarding MBI score categories has caused confusion in interpreting stroke outcomes. The modified Rankin Scale (mRS) and the modified Barthel Index (MBI) are commonly used scales to measure disability or dependence in activities of daily living (ADL) of stroke survivors. Assessment of functional independence and residual disability is very important for measuring treatment outcome after stroke. ![]() ![]() Have you signed in to a new device? Don’t be concerned. Quickly share the game’s link on social media to introduce your friends to a new way of playing games. Instantly transform your old phone, PC, or any other device into a powerful gaming machine. Without downloading or installing the game, you can play your favorite Cut the Rope in the cloud on your PC or mobile device. Long downloads and annoying updates are over. Start playing games online on now.gg for free without downloading. Leaderboards and achievements are offered by both Crystal and Game Center, which gives the game a good amount of replay value. The game’s 150 levels (with more on the way) increase in difficulty steadily, leading to some truly challenging puzzles toward the end. ![]() It takes precise timing and delicate precision to complete the levels. Gravity puzzles and broken-candy pieces have been incorporated into the game since the release of new level packs for Cut the Rope.ĭelivering the candy to the monster is made challenging but not impossible by the skillful design of each level. You also come across moving pegs, spikes, electricity, bubbles that cause the candy to float, and whoopee cushions that release air puffs that can cause the candy to blow in various directions, which further complicates matters. However, since this is a puzzle game, you must use your brain to determine which ropes to cut and in what order. You must make an effort to collect each level’s star items along the way. To accomplish that, you must cut the ropes so that the candy swings, jumps, or falls into the kid’s mouth. Each level’s objective is to drop a piece of candy suspended by several ropes into the mouth of Om Nom, a cute little monster that can be found somewhere on the screen. There are many more interesting online games that you can explore here.Ĭut the Rope is a puzzle game developed by ZeptoLab. If you like BestGames.Cut the Rope is a puzzle game developed by ZeptoLab and now.gg allows playing game online in your browser. Find the game you are fond of and start enjoying it as much as you can. We pick the best games from thousands of developers around, such as, ,, ,, PacoGames.Com,, etc. No matter what type of games you like, you will always find what you want at here, including girl games, boy games, cooking games, dress up games, puzzle games, kids games, strategy games, action games, sport games, minecraft games and a lot more. More than 2,000 games have been published on the site. On a computer, you can control a game with a mouse and keyboard, while on a mobile phone or tablet, you can enjoy them happily with your fingers. All games can be accessed via your computer, mobile phone, and tablet by visiting in a browser. ![]() Not only that, the editors add the latest games to the "New Games" page every day to provide you more addicting games so that you will never getting tired of playing the old games once and once again. We've carefully selected for you varieties of addictive free online games to play, including Car, Puzzle, Physics, Fighting, Running, Parking, Racing, Driving, Cartoon, Zombie, Bike, Stickman, Defense, Strategy, Clicker, Minecraft, Monster, Drawing, Logic, Math games etc. You can access all of our games via a browser window, without downloading, installing, or any plug-ins. ![]() On, we have a variety of the latest fun online games that you will enjoy to the maximum level. ![]() ![]() ![]() If possible, you want to buy strawberries from a farmer’s market. Use in-season ingredients for a more flavorful salad.Fine sea salt and freshly ground pepper are perfect for seasoning your salad.A salad can go from a side dish to your main meal by adding protein, fat, and carbohydrates.Adding a variety of colors to your salad will not only make it look beautiful, but having a variety of fruits and vegetables will give it a nutritional boost.Whether you top your salad with croutons, sunflower seeds, nuts, fried onions, or another favorite – adding a crunchy texture is a must. Chef Michael Smith says that one of the most essential elements of a good salad is the crunch factor, and I’m inclined to agree with him.Examples of these herbs are basil, cilantro, Italian parsley, dill, and tarragon. There are so many other herbs that will add flavor. (And we all love a flavorful salad, don’t we?) It gives your salads a variety of textures and flavors. You”ll want a mixture of the types of leafy greens you use in your salad.“Be sure to buy organic versions of the ‘dirty dozen:’ the fruits and vegetables that, when grown conventionally, are loaded with pesticides and chemicals: Grapes apples, lettuce, bell peppers, carrots, nectarines, peaches, strawberries, pears, kale, and celery.” Suzanne Somers Tips for making restaurant-quality salads You’ll have to taste it for yourself to see if it’s as good as I say. With this strawberry dressing salad recipe, I do the same dance. Whenever I pull out the greens, she starts dancing away, knowing that a bowl of greens is coming her way. She would rather eat salads than anything else (I have yet to learn where that came from.) You don’t need dessert after tasting this dressing because it will satisfy your sweet tooth. We all need to eat more salads this dressing is the perfect way to encourage you to eat even more. I love making recipes that are good enough for company, yet easy enough to make for your family. You want to make sure your ingredients are healthy and yummy. ![]() This fresh strawberry salad dressing has five simple ingredients. This recipe is gluten-free and dairy-free. If you’re looking for a salad dressing without gluten, you’ve come to the right place. Why buy bottled salad dressing when you can make your own in just minutes with fresh ingredients? I will tell you when I find one of those “unicorn recipes” that are simply perfect. (I say this ever-so-humbly!)įinding amazing recipes takes a lifetime. Why? Because this homemade strawberry salad dressing is the bomb. You’re going to love me after you make this recipe. If you’re looking for more salad recipes, Rustic Bread Salad with Heirloom Tomatoes and Honey French Salad Dressing will help you find what you’ve been looking for to make taste buds happy. It makes every salad taste amazing! This easy recipe is made with fresh strawberries, raspberry vinegar, brown sugar, and fresh lemon juice. Creamy Strawberry Salad Dressing is the best homemade recipe using real strawberries. ![]() ![]() If you are promoting a solution, service, etc please disclose your relation to said topic (if there is one, such as if you are employed by the company providing the service) Posts/comments that violate UI NDAs or other agreements, such as unreleased alpha or pre-production equipment or software, Posts/comments that purposely give incorrect or bad information ![]() Posts/comments that are inflamatory or designed to create drama, or 'Hit pieces'. ![]() Posts/comments that are personal attacks, excessively rude, or just generally not civil Titles with excessive emojis, caps, punctuation New product posts should have some details pertaining to the product - number of ethernet ports, Wifi standards, etc.Links to blogs, howtos, etc should at least contain a summary of the linked content.Help requests should be descriptive as possible and include any extra info that might be helpful, such as configuration files.Self promotion (consulting, job offers, paid help offers) Other subreddits such as r/homelabsales are more appropriateīlogspam, traffic redirection for clicks, affiliate/advertising revenue Youtube videos as way of demonstrating new hardware, installations, etcĪnnouncements of firmware/software versions, as long as they are in the General or Beta sections of the official UI community forumsįree or free for shipping offers of things like POE injectors, mounting hardware, etc in the weekly Off Topic threadsĭiscussions regarding major product specific topics like recalls, mass hardware issues, major software bugs, etc with some caveats (see the not allowed section for specifics)ĭiscussions about alternatives to UI products such as side by side comparisons or interoperabilityīuying/Selling/Trading posts.Personal and professional posts to blogs are welcomed as long as they are on topic.Guides and other educational pieces, such as How Tos, Video Walkthroughs, etc Announcements of new products in EA (Early Access) and GA (General Availability).Information you may have come across that could help others.Questions about problems you may have encountered with your product(s).This is a place to discuss all of Ubiquiti's products, such as the EdgeRouter, UniFi, AirFiber, etc. ![]() Welcome to the unofficial Ubiquiti Subreddit! ![]() ![]() The actual table names in the database are updated when we rename the references to them from their queries. When you change the name of a variable or an alias, it will update its usages throughout the file. This IDE correctly resolves all the references in our SQL code and helps us to refactor them. ![]() It will report unresolved objects immediately, using keywords as identifiers, and will always offer a way to correct problems. ![]() DataGrip provides context-sensitive code completion, which can help us write SQL code faster.ĭatagrip detects possible errors in our code and suggests the best options to correct them quickly. Su query console gives users an expanded view of how their queries work and the behavior of the database engine so that anyone can make their queries more efficient. For any of the supported mechanisms, provide database introspection and various tools for creating and modifying objects. ![]() Despite this, the program can be useful for users who want to test it on Gnu / Linux.ĭataGrip is compatible with MySQL, PostgreSQL, Microsoft SQL Server, Microsoft Azure, Oracle, Amazon Redshift, Sybase, DB2, SQLite, HyperSQL, Apache Derby, and H2. It is a paid product created by Jetbrains that offers us a 30 day trial. I want to highlight that DataGrip is not free or open source software. If a DBMS has a JDBC driver, we will be able to connect to it through DataGrip. This is a database environment that supports multiple engines. If you want to use different databases in applications, in Ubuntu we will have the option of install the IDE for DataGrip databases via Snap or Flapck. It can simplify navigation through foreign keys and then helps developers search anything in their data utilizing a text search tool.In the next article we are going to take a look at DataGrip. Its robust data editor allows developers to add, modify, remove and clone the data rows. The software, in addition to database introspection, offers a user interface in which users can add and modify tables, columns, indices, constraints, and much more. On top of that, it offers different database introspections functionality that allows the editing and design of objects to fit supported language. Bugs in SQL are even detected, and it recommends to users the best way to address them.ĭataGrip offers a beneficial environment that empowers users to explore the database. Its smart code completion functionality offers context-sensitive code completion to let developers write SQL code faster. DataGrip also offers extended understanding of how queries work and some insights on the behavior of the database engine. The schema navigation capability lets developers work on any view, procedure, and table from its use in SQL or via the corresponding action. Queries can be performed in different modes, and the local history is offered to allow activity tracking. This feature highlights the difference between consoles and helps users efficiently manage comparison standards through the tolerance parameter.ĭataGrip is a database IDE created for professional SQL developers. Its capable diff viewer helps in comparing console snapshots. ![]() The console supports schema switching and provides a local history that allows users to track activities without losing their works. It proves to be an essential yet distinctive solution that helps developers design multiple consoles with unique options for schema and query. With DataGrip, developers can boost productivity, as they can move and modify code blocks, format codes according to styles, and organize selections with multi-cursor. The main benefits of DataGrip are code editing, Query execution, and database exploration. ![]() ![]() Enjoy your idle time watching waves of cute little patients walking, sitting and receiving medical treatment in your hospital! It is your mission to save millions of lives.Ĭreate or join a union. Summons a Sim in the cuisine career (or NL chef, if none available) to work as a chef, providing meals at breakfast and dinner. Upgrade your technology to unlock hundred diseases. Here are some of the cool features: Summons a Sim in the medical career (or maid, if none available) to work as an orderly, tidying up the hospital. Your doctors and nurses, buildings and decorations will have great impacts on the status of your hospital as well. To be a great hospital tycoon, as the manager you need to make right choices on your hospital design and strategy. Hire doctors, nurses and cleaners according to their capabilities, place them in right positions to save more lives! Train, equip and upgrade them to improve their performance. Instead, with the game mounted, right click. If you are running 64-bit Windows you will not be able to install the game. To operate your dream hospital well, you need to decide which, where and when to build them to improve the performance and efficiency. CorsixTH for Linux 64-bit You will then need to install Theme Hospital. ![]() ![]() There are plenty of rooms, decorations and facilities. Buy and download Theme Hospital from GoG.com, it’s 5.99 (Duh) Step 2. Hospital Mod, Facilities Pack - Minecraft Mod Preview Watch on What is it The facilities pack brings some additional ‘misc’ items which can add to the realism of your Minecraft world, intended to compliment other ‘Hospital Mod’ content, this can be used in a variety of other builds and projects. This code is licensed under GNU v3 What's New in the Latest Version 0.9.2.0 Last updated on Interested in beta testing new versions Version 0.9. ![]() Welcome to Fun Hospital, one of the funniest hospital games ever in the world! Here, you might meet patients with a lot of hair, or no hair strange aliens, evil guy, super hero…Build a sweet hospital of your own! And save these poor little patients! Theme Hospital is a trademark of Electronic Arts Inc. Fun Hospital – Tycoon is Back MOD apk v2.23.6 ![]() ![]() Serve with some wilted spinach or lightly cooked broccoli and wholegrain rice – and it should see off that hangover for good. Rub the mixture over a salmon fillet, wrap it in foil and bake in the oven for 15 minutes at 180C/160C fan. Mix the juice of half a lemon with a pinch each of chilli powder, cumin, coriander and paprika. Healthy Power Meals take all the guess work out of healthy eating and they taste delicious. Try this easy way to spice up a piece of salmon. Healthy Power Meals are a meal prep company based in Perth. These healthy dinner ideas are ready in just 20 minutes, so you can get a flavorful dish on the table on even the busiest of days. As an added bonus, the protein and healthy fats found in salmon, mackerel, herring and sardines will help curb your appetite and put a stop to unhealthy cravings. Updated on FebruPhoto: EatingWell Think you dont have enough time to make a healthy dinner Think again. Research has found that eating omega-3-rich oily fish can reduce this inflammation. Power-up with proteinĪlcohol increases the body’s production of cytokines, proteins that, at healthy levels, support the immune system but in excess can cause damaging inflammation. Such foods include nuts, seeds, herbs, seafood, onions, snow peas, Brussels sprouts, avocado, sweet potatoes, squash, green beans, carrots, leafy greens, peppers, eggs, fish, turkey, chicken. Eating a varied, well-balanced diet means eating a variety of foods from each of the 5 food groups daily, in the recommended amounts. So toast up some wholemeal bread, mash on half an avocado, top with a poached egg and you will be well on the road to recovery. 5 Chipotle Courtesy of Chipotle Chicken, Pinto Bean, Fresh Tomato Salsa, and Veggie Salad 375 calories, 8. ![]() ![]() Researchers in Japan have also discovered compounds in avocados that protect against liver damage. For more healthy menu options from the fast-food chain, check out these best Chick-Fil-A menu items. They contain an amino acid called N acetyl cysteine, which plays a key role in the body’s detoxification process. There is one element of the fry-up that is worth retaining though, and that’s eggs. Danone has launched a three-year partnership with UK charity FoodCycle to transform surplus food into healthy meals. ![]() ![]() ILJIN Electric Company Limited, a Korean company, has established Delhi Project Office on July 1, 2007, under General Permission for execution of the contract awarded to the company by Delhi Metro Rail Corporation Limited (DMRC).Recent compounding order pronounced by RBI in the matter of ILJIN Electric Co. AD Category-I Bank must ensure payment of all applicable taxeswhile permitting the transfer of assets.Ĭredits to the bank accounts on account of such transfer of assets will be treated as permissible credits.Īny transfer of assets without the necessary approval from AD Banker is liable for penal provision as applicable under the Foreign Exchange Management Act, 1999 and Regulation thereunder.No revenue expenses such as leasehold improvements can be capitalized and transferred to JV/WOS.The assets should have been acquired by PO from inward remittances and no intangible assets such as goodwill, pre-operative expenses should be included.Sale consideration should not be more than the book value in each case. Submission of Statutory Auditors Certificate(SAC) furnishing details of assets to be transferred.The proposal for transfer of assets may be considered by AD Category I Bank only from PO who are adhering to the operational guidelines applicable on it, such as timely submission of AAC, have obtained PAN and registered itself with Registrar of Companies, if necessary along with following conditions: Transfer of assets by way of sale to JV/WoS may be allowed by AD Category-I Bank only when the non-resident entity intends to close their PO operations in India. PO can transfer its own assets or available fund to its other PO in India It is pertinent to note that the PO is required to submit its (AAC) as at the end of March 31 along with the audited financial statements including receipt and payment account on or before September 30 of that year or within six months from the due date of the Balance Sheets to the Authorised Dealer Category-bank and the Director General of Income Tax (International Taxation). (f) the foreign currency accounts have to be closed at the completion of the project. The accounts will also be thoroughly examined by the Concurrent Auditor of the corresponding AD Category–I bank. (e) the AD Category–I bank is exclusively responsible for ensuring that only approved debits and credits are permitted in the foreign currency account. (d) the account’s acceptable debits are project-related expenditure payments, and the account’s permissible credits are foreign currency receipts from remittances from a parent/group company (c) each PO can open two foreign currency accounts, usually one denominated in USD and the other in the home currency of the project awardee, provided both are maintained with the same AD Category–I bank. (b) the contract governing the project specifically provides for payment in foreign currency. ![]() (a) the PO has been established in India, with the general/specific permission of Reserve Bank of India, having the requisite approval from the concerned Project Sanctioning Authority concerned as per these Regulations. ![]() Upon establishment of Project Office in India it can open Bank Account with AD Category – I Banker non-interest-bearing foreign currency account subject to the following: RBI approval for PO is validity for a period up to the time it takes to complete the project in India. In addition, the PO must have obtained the necessary approval of the Reserve Bank of India. A Project Office can be established in accordance with the applicable provisions of the Foreign Exchange Management Act, 1999 (“FEMA”) read with the Master Direction Establishment of Project Office (PO).Ī Foreign company (FC) is permitted to establish a project office (PO) in India for the purpose of undertaking a contract provided the project is funded directly by inward remittance from abroad.įC should have secured a contract from an Indian company to execute a project in India. Rather than establishing a WOS, they consider setting up a project office and executing the allotted project within the stipulated time. Some foreign companies just have a project or two. Incorporating a Private Limited Company in India – Non-Resident Perspective. ![]() The most common way is through establishing a wholly owned subsidiary (WOS) company. ![]() When a body corporate incorporated outside India (Foreign Company) intends to establish it’s operation in India, it needs to decide on the medium through which it can step in the Indian market. Establishment of Project Office and Inter Project Transfer of Fund and Asset 14 February 2022 ![]() |
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