S660A

In its United Kingdom Tax Bulletin 64 (April 2003), the Inland Revenue (now HM Revenue and Customs) announced new guidance on the "settlements legislation". This is a body of law which seeks to prevent someone (known as the "settlor") from avoiding tax by reclassifying income as belonging to someone else (known as the beneficiary). The income is then taxed at the beneficiary’s lower rate although the settlor continues to benefit from it. The legislation targets spouses and also parents seeking to divert income via their minor children.

The section of the legislation is 660A of the UK Income and Corporation Taxes Act 1988. Using the revised (April 2003) interpretation of s.660A, UK HMRC have been targeting businesses set up by spouses where they are aware that income is split between the spouses, and only one of them directly generates that income. In theory s.660A can apply to partnerships as well as limited companies, this has yet to be tested in the UK courts. In 2007 the interpretation was finally rejected by the Law Lords, resulting in the government proposing new leglisation to tackle the perceived abuse.

S100A13

S100 calcium-binding protein A13 (S100A13) is a protein that in humans is encoded by the S100A13 gene.

Function

The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein is widely expressed in various types of tissues with a high expression level in thyroid gland. In smooth muscle cells, this protein co-expresses with other family members in the nucleus and in stress fibers, suggesting diverse functions in signal transduction. Multiple alternatively spliced transcript variants encoding the same protein have been found for this gene.

Interactions

S100A13 has been shown to interact with SYT1 and FGF1.

Pathology

Up-regulation of S100A13 was detected in cystic papillary thyroid carcinoma and association of S100A13 expression and chemotherapy resistance was shown in proteomics study of melanoma.

S100A11

S100 calcium-binding protein A11 (S100A11) is a protein that in humans is encoded by the S100A11 gene.

Function

The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein may function in motility, invasion, and tubulin polymerization. Chromosomal rearrangements and altered expression of this gene have been implicated in tumor metastasis.

Interactions

S100A11 has been shown to interact with Nucleolin and S100B.

References

Further reading

Lyre

The lyre (Greek: λύρα, lýra) is a string instrument known for its use in Greek classical antiquity and later periods. The lyre is similar in appearance to a small harp but with distinct differences. The word comes via Latin from the Greek; the earliest reference to the word is the Mycenaean Greek ru-ra-ta-e, meaning "lyrists" and written in the Linear B script. The lyres of Ur, excavated in ancient Mesopotamia (modern Iraq), date to 2500 BC. The earliest picture of a lyre with seven strings appears in the famous sarcophagus of Hagia Triada (a Minoan settlement in Crete). The sarcophagus was used during the Mycenaean occupation of Crete (1400 BC). The recitations of the Ancient Greeks were accompanied by lyre playing.

The lyre of classical antiquity was ordinarily played by being strummed with a plectrum (pick), like a guitar or a zither, rather than being plucked with the fingers as with a harp. The fingers of the free hand silenced the unwanted strings in the chord. However, later lyres were played with a bow, including in Europe and parts of the Middle East.

Fat (disambiguation)

Fat is a group of compounds that are generally soluble in organic solvents and largely insoluble in water. Another common meaning is a person or animal afflicted with obesity.

Fat or FAT may also refer to:

Biology

Arts and entertainment

Acronyms and initialisms

Wine tasting descriptors

The use of wine tasting descriptors allows the taster to qualitatively relate the aromas and flavors that the taster experiences and can be used in assessing the overall quality of wine. Wine writers, like Karen MacNeil author of The Wine Bible, differentiate wine tasters from casual enthusiasts; tasters attempt to give an objective description of the wine's taste (often taking a systematic approach to tasting), casual enthusiasts appreciate wine but pause their examination sooner than tasters. The primary source of a person's ability to taste wine is derived from his or her olfactory senses. A taster's own personal experiences play a significant role in conceptualizing what he or she is tasting and attaching a description to that perception. The individual nature of tasting means that descriptors may be perceived differently among various tasters.

The following is an incomplete list of wine tasting descriptors and a common meaning of the terms. These terms and usage are from Karen MacNeil's 2001 edition of The Wine Bible unless otherwise noted.

Big

Big means large or of great size.

Big or BIG may also refer to:

Film and television

Music

Places

Organizations