"Little s has an adventure with items beginning with his letter's sound, such as seashells, seven seals, and a sailor who sails on a submarine."--Provided by publisher.

This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.

Are you "High Style" or "Boho," or maybe "Happy Modern" or "Trad with a Twist"? The legendary fabrics and wallpapers house of Schumacher shows how you can use their iconic prints and patterns to create a variety of beautiful, chic interiors in the style that most suits you. ***This book is being published with three uniquely patterned covers. Customers will be shipped any of these three different covers at random*** With a focus on Schumacher's greatest contemporary patterns--everything from classic stripes and exuberant florals to edgy animal prints--this accessible and highly useful style guide is organized thematically by chapters such as "Sensual & Spare"; "Preppy"; "Ladylike"; "Exuberant"; and "Opulent," with each featuring a stunning selection of patterns along with inspiring interiors designed in the same spirit. To help readers better understand their style preferences, every chapter begins with a questionnaire, for example: "Are You an Acolyte of High Style?" "Do You Prefer a Midnight Supper to a Power Lunch?"; "Consider Jewel Tones Neutral?"; "Think Champagne Is Not Just for Special Occasions?" Page after page after page of lavish imagery and pattern details are juxtaposed alongside beautiful interiors designed by such luminaries as Miles Redd, Tom Scheerer, Amanda Lindroth, Celerie Kemble, Veere Grenney, and Mark D. Sikes, to name a few, illustrating how Schumacher's iconic patterns can be integrated into a wide range of chic and stylish room designs. The texts provide insights and tips on how patterns can be used in your decor, along with guidance for deciding what style is best for you and your home. Full of inspiring design ideas, as well as an unparalleled resource of prints and patterns, S Is for Style is a visual feast of interior design for all styles and tastes.

Plan S for shock: the open access initiative that changed the face of global research. This is the story of open access publishing – why it matters now, and for the future. In a world where information has never been so accessible, and answers are available at the touch of a fingertip, we are hungrier for the facts than ever before – something the Covid-19 crisis has brought to light. And yet, paywalls put in place by multi-billion dollar publishing houses are still preventing millions from accessing quality, scientific knowledge – and public trust in science is under threat. On 4 September 2018, a bold new initiative known as ‘Plan S’ was unveiled, kickstarting a world-wide shift in attitudes towards open access research. For the first time, funding agencies across continents joined forces to impose new rules on the publication of research, with the aim of one day making all research free and available to all. What followed was a debate of global proportions, as stakeholders asked: Who has the right to access publicly-funded research? Will it ever be possible to enforce change on a multi-billion dollar market dominated by five major players? Here, the scheme’s founder, Robert-Jan Smits, makes a compelling case for Open Access, and reveals for the first time how he set about turning his controversial plan into reality – as well as some of the challenges faced along the way. In telling his story, Smits argues that the Covid-19 crisis has exposed the traditional academic publishing system as unsustainable.

Political reporter Nichols argues that socialism has a long, proud American history. This short, irreverent book gives Americans back a crucial part of their history and makes a forthright case for socialist ideas today.

S is for Silence is the nineteenth in the Kinsey Millhone mystery series by Sue Grafton. Just after Independence Day in July 1953 Violet Sullivan, a local good time girl living in Serena Station Southern California, drives off in her brand new Chevy and is never seen again. Left behind is her young daughter, Daisy, and Violet's impetuous husband, Foley, who had been persuaded to buy his errant wife the car only days before . . . Now, thirty-five years later, Daisy wants closure. Reluctant to open such an old cold case Kinsey Millhone agrees to spend five days investigating, believing at first that Violet simply moved on to pastures new. But very soon it becomes clear that a lot of people shared a past with Violet, a past that some are still desperate to keep hidden. And in a town as close-knit as Serena there aren't many places to hide when things turn vicious . . .

"The Witchery is a dark, delicious delight. S. Isabelle is a debut to watch." -- Justina Ireland, New York Times bestselling author of Dread Nation The Haunting Season is here and the Wolves are awake. Haelsford, Florida, is a hellmouth. Or at least, that's what Logan, a new witch struggling to control her powers, thinks when she arrives at Mesmortes Coven Academy. She is immediately taken under the wing of the infamous Red Three: Iris, a deathwitch, who wants nothing more than to break the town's curse; Thalia, the talented greenwitch, on the run from her religious family and a past that still haunts her; and Jailah, one of the most extraordinary witches at the academy whose thirst for power may lead her down a dark path. With the Haunting Season approaching, Wolves will soon rise from the Swamp to kill, and the humans and witches must work together to survive the yearly onslaught. However, the history between humans and witches is long and bloodied, with the current truce hard-won and hanging in the balance. And this year, the stakes couldn't be higher as two boys from Hammersmitt School prepare to make their first sacrifices to the witches in exchange for protection. But when students start turning up dead, Iris, Thalia, Jailah, and Logan realize they'll have to harness their powers and stop the Wolves themselves. Yet old dangers lie in wait, and the cost to break the curse may be greater than any witch or human could ever know...

Initially developed by Savoia-Marchetti as a transport, the aircraft had evolved into a dedicated medium bomber by the time the S.79-I made its combat debut in the Spanish Civil War in 1936. During World War 2, it became Italy's most successful bomber, and the most produced, with around 1370 built between 1936 and early 1944. Although initially hampered by poor tactics, the S.79 bomber crews nonetheless scored sunk a number of Allied vessels, and provided a constant threat to Allied sailors in the Mediterranean in the early stages of the war. In East Africa and the Red Sea the Sparvieri were the most modern bombers in-theatre, proving a challenge to RAF and SAAF biplane fighters. Using specially commissioned full-colour artwork, first-hand accounts and historic photographs, this volume chronicles the history of the S.79's war in the Mediterranean, North African, Balkan, and East African theatres.

This book is the first of its kind to systematically analyze and apply Lim Chong Yah's S-Curve Hypothesis to the various facets of economic growth and economic transition. By augmenting the mathematical and economical sophistication of the hypothesis, this book extends the S-Curve hypothesis to provide further insight into economic growth and transition.It also utilizes a construction of a stochastic growth model to provide the microeconomic foundation for the S-Curve hypothesis. This model resolves the puzzle of why some developing countries experience economic take-off, while others do not. The book analyzes and extends discussion on the S-Curve, and also applies the S-Curve hypothesis to predict long-term growth in Japan and Singapore. It serves as an excellent resource for people interested in Lim's growth theory.