Catoctin Creek® – Redeem a Groupon Voucher
Got a Groupon? Read on!
Did you get a Groupon for a tour at the distillery? Or some other group deal, like Living Social or TravelZoo?
Great! We’re super thrilled you’re coming to see us!! Here’s how to redeem it:
1. Look at your voucher!
Yes, actually look at it. This is important… go find it, get your phone, we’ll wait…
OK, got it? Great! Let’s move on.
2. Look at the voucher code
The code will be an eight digit number, in one of two formats:
3. Your “REAL” code has a dash in it.
Because of an error at Groupon, a lot of redemption codes were sent out without the dash, but Groupon’s back-end redemption software requires the dash. Complicated, huh? Only because there are like a thousand Groupons out there.
When you type in your code, put in a dash in the middle, even if there isn’t one on your Groupon sheet.
So it needs to look something like this:
That is the key to success.
4. In a minute, you’ll hit the Redeem Voucher button below and use that code with the dash we told you about.
When you hit the Redeem Voucher button, you’ll (a) select the number of tickets on your Groupon (2 or 4), and (b) hit the link “Redeem Gift Card / Promo Code”. See the attached screenshot.
Please note the correct use of the dash:
Don’t do without the dash, like this:
5. A Note about Tours and Such
Don’t forget to bring your Groupon with you when you show up.
To make sure you get the full value from your Groupon, we’re upgrading your tasting experience at no charge. Also, don’t forget to ask for your free shot glasses when you leave.
6. One more thing before I let you go: Tipping
Our staff are paid in tips for their good service, so please don’t forget them if you have a good experience. A couple bucks is a nice way to let them know they did a good job.
7. OK, ready now? Go ahead and hit the Redeem Voucher button, below:
Internet Start-Ups Find New Metrics to Look Profitable;
Minh Uong/ The New York Times
Over a decade ago, Internet companies promoted new ways to measure their business performance, introducing concepts like “eyeballs” and “mindshare” to investors.
Now the latest wave of Internet start-ups are adding their own particular yardsticks to the valuation vocabulary.
Try “Acsoi” — a metric so new that there’s no agreement on how to pronounce it. Depending on whom you ask, it’s either “ack-soy” or “ack-swa.”
Short for “adjusted consolidated segment operating income,” Acsoi is one of three yardsticks that Groupon,
the online coupon giant, recommends investors use to determine how it is performing. It is essentially operating profit minus the company’s large online marketing and acquisition expenses — a highly
nonstandard approach that had many scratching their heads.
Yet without it, Groupon would appear steeped in red ink.
The use of such metrics has come with a meteoric rise in valuations for companies like Groupon, LinkedIn and Facebook that has invited skepticism from analysts and people in the industry. They are questioning whether some business models — be they a social network aimed at professionals or a maker of online farm games — can endure.
“These hot private companies are revealing their numbers, and I for one am surprised how they’re not making money,” said Lisa R. Thompson, an analyst with the research firm Arcstone Partners. “Everything
in my space I’ve looked at doesn’t make money.”
Those who worry that the new Internet boom may repeat the mistakes of the last one are concerned that investors will look only for the positive in these hot new companies — seizing upon metrics of the sort that
Lynn E. Turner, a former chief accountant for the Securities and Exchange Commission,
once called E.B.B.S., or “earnings before bad stuff.”
The question is whether the new wave of Web companies have sustainable businesses or are simply like Webvan and Kozmo.com, mired in a search for profitability.
Pandora Media, for instance, has garnered acclaim for its online
radio station format. But under the company’s current licensing deals, the more songs users listen to, the more Pandora pays in royalty fees, prompting some to question whether it will ever turn a profit.
In a research note on Pandora last week, Richard Greenfield, an analyst at BTIG Research, gave the company a sell rating and a price target of $5.50 a share.
Mr. Greenfield’s concerns about Pandora centered on a rise in competitors like Spotify and skepticism that Pandora’s efforts to increase advertising revenue would eventually lead to profitability.
Some of that pessimism appears to have deflated the buzz that surrounded the company’s initial public offering. Shares of Pandora closed Friday — their third day of New York Stock Exchange trading — at $13.40, down 16 percent from their I.P.O. price.
Scott Olson/Getty ImagesGroupon likes to use an innovative metric for its revenue, because standard accounting shows it steeped in red ink.
It’s no surprise then that some new companies are trying to show their businesses in the best possible light.
Groupon’s business model is built on offering a variety of daily deals worldwide, pulling in $713.4 million in revenue last year. But it lost $450 million, as the company spent $444.7 million to lure in new subscribers
to its newsletters and to acquire smaller competitors.
That’s where Acsoi comes in. By stripping out those costs, the company argues, investors can see just how the core business is doing, though it warns that the measurement should not be used to value the company.
Using Acsoi, Groupon earned $60.6 million last year, more than 20 times what it reported in 2009. And in the first quarter of 2011 alone, it reaped $81. 6 million.
And Groupon argues that it is choosing to spend large amounts of money now because it is important to acquire as many subscribers as possible, hoping to gain formidable scale as Amazon and Netflix have done in their own industries.
Groupon also says that the cost of maintaining subscribers, which is factored into Acsoi, is far lower than the expense of gaining them in the first place. That cost amounted to about 3 percent of revenue last year,
though it rose to about 4.4 percent in the first quarter.
Groupon does offer two other measurements for valuation purposes, free cash flow and gross profit, both of which have a long basis in standard accounting rules. Groupon reported a tenfold rise in free cash flow last
year, to $72 million, while its gross profit swelled to $280 million from $10. 9 million the previous year.
Other new Internet companies also promote nonstandard accounting metrics. Demand Media, the publisher of thousands of amateur how-to articles, spreads out the cost of paying its
army of contract writers over five years, arguing that the long life of its content means that those expenses are really a capital investment.
That accounting measure helps flip Demand’s financial results for the better. On a basis of generally accepted accounting principles, the company lost $5.6 million in the first quarter of this year. On an adjusted
net income basis, it earned $5.1 million.
Demand Media also cites “adjusted Oibda,” short for operating income before depreciation and amortization, and a semi-popular nonstandard measure also cited by the likes of CBS and Time Warner.
Such moves bring to mind the last tech boom, when companies drew upon unusual accounting and business yardsticks to help explain their lack of profitability. Amazon.com, for example, briefly reported profits that stripped
out its then-steep marketing costs, not unlike Groupon. And Motorola incurred “special” one-time items so regularly that critics asked whether they were fundamental business costs.
Efforts to demonstrate viable business models did not end with customized accounting. Firms increasingly turned to nebulous new measurements like eyeballs and mindshare to represent the number of visitors a site attracted
or how well-known it was among Internet users.
In hindsight, of course, all the eyeballs in the world couldn’t substitute for a viable business model. Pets.com arguably achieved a tremendous amount of mindshare, with its spokespuppet appearing in a Super
Bowl ad and in the 1999 Macy’s Thanksgiving Day Parade.
Yet despite the media attention, the site, a pet food retailer, closed less than a year after its initial public offering, weighed down by an inability to profit from a single sale.
The latest generation of Web companies differs in many ways from its forebears, with many of its ranks drawing real earnings from advertising and other sources of income. LinkedIn generated $3.4 million in profit last
year. Using adjusted earnings, which accounts for items like stock-based compensation, it reported nearly $48 million.
Facebook, the biggest social network, earned about $400 million atop $2 billion in revenue, people briefed on the company’s results have said.
And there is a precedent behind some of this accounting. Amazon contended that its huge marketing costs were necessary to get its name out. That bet ultimately worked for Amazon, which now towers over the online retail
space. But the same didn’t hold true for Pets.com.
“That’s a perfectly legitimate way for companies to look at these things economically,” said Dennis R. Beresford, an accounting professor at the Terry College of Business at the University of Georgia. “The real question is, is that going to happen?”
Evelyn M. Rusli contributed reporting.
Groupon Accounting Could Slow IPO
Daily deal king Groupon will dump a controversial accounting approach so it can have its IPO in the near future, according to a report on All Things Digital. The metric, called adjusted consolidated segment operating income (ACSOI), received heavy criticism from the time it appeared because of the questionable happy face it put on the company’s results.
ACSOI – a metric so new that no one agrees on how to pronounce it – got slammed because it consisted of operating profit without the company’s considerable customer acquisition expenses or management’s equity-based compensation. According to the amended S-1 filed on July 14, Groupon said that ACSOI is ‘an important measure for management to evaluate the performance of our business’.
It’s highly unusual for any company to want to ignore customer acquisition costs, which are critical in a business. Clearly, the pursuit of growth has been a major undertaking at Groupon – with some success, as it has doubled its subscribers over last year, reaching 115 mn.
Everything has its price, however, and the cost of growth has been enormous. Groupon’s consolidated statements of operations make it clear how big the numbers are. In 2010, instead of a net loss of $413 mn, the company had an ACSOI of $60.6 mn – a swing of $474 mn. Not a profit, but hey – you take what you can get. The first quarter of 2011 went from a $117 mn loss to $81.6 mn in the black. As Apple CEO Steve Jobs might say, it’s magical.
Unfortunately, it’s not real profit, which makes the IPO look like something from the old tech boom. By the end of July, the SEC had asked Groupon to answer some questions about the metric. Looks like the discussions got uncomfortable, and the company thought backing down might be wise.
The main reason is timing. Further scrutiny would likely have forced Groupon to wait longer, which means more time without a massive influx of cash to keep everything rolling – and when your company loses $413 mn in a year, that’s high on your priority list.
The question is whether Groupon might be too late. A number of recent tech IPOs were hammered more heavily by yesterday’s market implosion than even the NASDAQ Composite, which lost 7 percent. LinkedIn, which actually saw a profit in its last quarter, dropped by 18 percent. Without a significant change in the mood on the Street, it’s hard to see how Groupon will get people to shell out for shares when consumers may not be willing to spend on the deals that are the company’s bread and butter.
Article by Erik Sherman, Inside Investor Relations
catalina island hotels groupon
The Daily Deal Sales Tax Trap
Companies that provide daily deal vouchers on discounted goods and services, such as Groupon, have grown in popularity with consumers. Ensuring that the necessary sales and use taxes on purchases using these vouchers are collected can be difficult, and even perilous, for merchants and their accountants. This is particularly true when the daily deal business provides a further discount beyond that agreed to by the merchant. The authors detail the myriad challenges and varying state and local rules faced by merchants who must attempt to properly assess and collect sales and use tax on daily deal transactions.
Over the past five years, the daily deal industry has grown by an annualized rate of 12. 5% to become a $6 billion industry (“Daily Deals Sites Industry in the U.S.—Market Research Report, IBISWorld, March 2019, http://bit.ly/2PdxlIC). Groupon, the most prominent daily deal business, has more than 47 million customers who have purchased over 1.5 billion deals, thereby infusing more than $20 billion into local businesses as of 2019. The Groupon app is one of the top six most used retail applications of all time on iOS (Groupon Q3 2019 Public Fact Sheet,http://bit.ly/2rE2OdV). Despite this popularity, however, business owners may face complexity and uncertainty when assessing and collecting tax on these deals.
To illustrate this complexity, assume a consumer purchases a voucher worth $50 in services. The voucher was advertised for $25 as agreed to by the merchant, but the daily deal business offered an additional discount of 25%. The voucher states the merchant-advertised price of $25 but is silent on the additional 25% discount. When the consumer redeems the voucher, who must determine whether the deal is taxable, and if it is, who must assess, collect, and pay the sales tax? This article addresses these complex and uncertain questions.
Daily Deals Explained
Although the consumer is generally ultimately responsible for paying sales tax, it is the merchant who assumes assessment, collection, and remittal of tax. The merchant’s accountant, acting as an agent of the state, assists the merchant in complying with the applicable sales tax laws. The daily deal business is viewed as an advertising firm providing advertising services on behalf of the merchant. The taxing authority administers the sales tax law and can assess and collect through the audit process. Exhibit 1 illustrates this transactional framework.
Daily Deal Transactional Exchange Framework
Daily deal sites contract with vendors to advertise and sell promotional vouchers to consumers for a fee that is typically 50% of the negotiated voucher price. The deal usually goes live if a minimum number of consumers buy the deal within a specified time frame. When a consumer purchases a deal and pays the daily deal business, an electronic voucher is sent to the consumer’s e-mail or app. These sites do not collect taxes when daily deals are sold. In its merchant agreement, Groupon states that the merchant “shall be responsible for paying any and all sales, use or any other taxes related to the Merchant Offering or the goods and services” (https://gr.pn/35nNFwh).
To stimulate sales, daily deal businesses often offer additional discounts, the cost of which they normally absorb. Groupon frequently sends out e-mails temporarily offering these additional discounts, normally ranging from 10% to 30%. The merchant is normally still paid its 50% share of the negotiated voucher price.
At times, merchants or their employees may not assess and collect the correct sales tax. Various reasons include a lack of knowledge of the accurate tax base for each transaction, ambiguous state tax regulations, or susceptibility to errors in sales tax collection. In the case of daily deal businesses, anecdotal evidence suggests an inherent flaw exists in the communication between merchants and the daily deal business with respect to the actual price paid for daily deals. Merchants may thus be unwittingly and systematically overcharging sales tax to many consumers.
Merchants’ Responsibilities and Liability
Administering sales taxes can be a burden to merchants, considering that tax authorities constantly change their sales and use tax rates as well as what products and services are taxable. There are nearly 10,800 sales tax jurisdictions in the United States, with varying sales tax rates and rules for various categories of services and products (Katherine Loughead, “Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative,” Tax Foundation, Apr. 17, 2018, http://bit.ly/35ddY8b). Between 700 and 1,000 sales-and-use tax changes occur each year across states and municipalities (Carla Yrjanson, “How Inaccurate Sales Tax Calculations Spur Class Actions,” CFO.com, Feb. 27, 2015, http://bit.ly/35cXMnv). This makes it very complex for merchants to correctly apply sales tax to the various types of transactions, especially merchants offering a daily deal in multiple taxing jurisdictions in the wake of Wayfair. Many jurisdictions have given greater scrutiny to daily deal transactions; for example, the Kansas Department of Revenue stated that [daily deals] are “on our radar, as it is an area where a lot of states are finding that technology is outpacing their laws” (Christine Metz, “Kansas Department of Revenue Monitoring Sales Tax Collections by Retailers Using Groupon,” Lawrence Journal-World, Feb. 27, 2011, http://bit.ly/2LN4jxl).
Although established remedies for overpaid sales tax vary from state to state, consumers may resort to litigation, including class action lawsuits. Litigation is a costly and unproductive proposition for merchants, whether or not they ultimately prevail. Merchants’ accountants may be called to testify as to their work product and how they arrived at the figures placed on sales tax returns. If one’s work product is successfully challenged in court, it can cause reputational harm, as most court cases become a matter of public record.
In Laura Bugliaro v. BJ’s Wholesale Club, Inc. and State of Florida Department of Revenue (Case No. 2015-006256-CA-01), Bugliaro claimed to have been charged state sales tax on the full retail price of discounted Samsung televisions in November 2014. The lawsuit was later decertified, as BJ’s members can shop at BJ’s locations in any state, and thus the class is not ascertainable. In Brooks et al. v. Costco Wholesale Corp. et al. (Case No. 3:15-cv02098), Wong v. Whole Foods Market Group, Inc. (Case No. 1:15-cv-00848), and Wong v. Target Corporation (Case No. 1:15CV01985), the plaintiffs stated that the respective merchants improperly collected sales tax on purchases with manufacturer rebates, charging sales tax on the pre-discounted price. The plaintiffs believed that the merchants did not receive reimbursement from the manufacturers or any other third party for these rebates, and in the Target case, that the coupons did not state that the customer must pay the tax on the pre-coupon price if the retailer is reimbursed, and thus sales tax should be calculated on the discounted price of the item.
In Brian Farneth v. Walmart Stores Inc. (Case No. 2:13-cv-01062), the plaintiff claimed that he was charged sales tax on the full price rather than the discounted price of shaving gel that he received for free by using a buy-oneget-one-free coupon. The U.S. District Court for the Western District of Pennsylvania ordered Walmart to pay out a minimum of $21.5 million up to a maximum of $45 million in cash and gift cards, as well as change its point-of-sale (POS) system and cash registers in Pennsylvania Walmart stores to cross-reference applicable items with manufacturer coupons and charge sales tax on the discounted price after applying the coupon.
New York has taken a different position. In Mark A. Guterman v. Costco Wholesale Corp. (Case No. 7:17-cv-04812), the plaintiff claimed that prior to August 2013, Costco’s monthly coupon booklets indicated which discounts offered were manufacturers’ coupons and which were store-issued coupons, but ceased to do so thereafter. The complaint alleged that, under state law section 526.5(c)(4), the store should have charged tax on the post-discount amount, and Costco is liable for the difference in the sales tax. The court dismissed the complaint, asserting that the plaintiff’s remedy lay with the New York Tax Commission and not the court, as Costco is merely a tax collector and its responsibility ends once it has collected the taxes.
A propensity to protect businesses from class action lawsuits pertaining to sales tax refunds is evident. For example, section 325 of the Streamlined Sales and Use Tax Agreement (SSUTA), which maintains that state members shall require consumers to request a refund for overcollected sales or use taxes by giving a seller written notification and 60 days to respond before they are eligible to pursue litigation (http://bit.ly/36lyYd4).
The Multistate Tax Commission has endorsed the American Bar Association’s Model Transactional Tax Overpayment Act, which encourages consumers to file a claim for a refund either with the merchant or the pertinent tax administration and limits legal action against merchants to cases of fraud (Sheldon H. Laskin, Memo to the Executive Committee, Dec. 11, 2014, http://bit.ly/38yWmpq). In states like California, however, a consumer’s only option may be to pursue the merchant for a refund. Loeffler v. Target Corp. [58 Cal. 4th 1081 (Cal. 2014)] established that only the merchant can file for a refund with the Board of Equalization after remitting to the board the collected sales tax; the consumer cannot file a such claim directly with the board. Furthermore, in Littlejohn v. Costco Wholesale Corp. [Case No. A144440 (Cal. Ct. App. Jul. 13, 2018)], the California Court of Appeal affirmed that consumers cannot coerce merchants to pursue sales tax refunds with the board or sue the board directly. This leaves consumers with no other remedy but to take action against the retailer; such lawsuits are extremely costly for the merchant and onerous for the merchant’s accountant.
States like New York parse vouchers into two types: 1) vouchers that represent advance payment for a specific product or service, and 2) vouchers that indicate a stated value that can be used to purchase a variety of goods or services.
Determining the Correct Sales Tax
The guidelines for taxing daily deal vouchers vary by jurisdiction, but it is important to understand what is considered a voucher before assessing sales tax. Most states agree that vouchers most closely resemble retailer coupons, whereby a retailer offers a cash discount on the sale of a good or service and does not receive subsequent reimbursement from a third party; the discount is applied, and the reduced sales price is taxed. When a manufacturer’s discount is applied to a sale, however, the retailer receives reimbursement from a third party, and therefore the full sales price is taxed (Josh Barro, “Coupons Shouldn’t Be Taxed, but Government Vouchers Should,” Tax Foundation, Jul. 9, 2008, http://bit.ly/36pWANJ).
To complicate matters, states like New York parse vouchers into two types: 1) vouchers that represent advance payment for a specific product or service, and 2) vouchers that indicate a stated value that can be used to purchase a variety of goods or services from the merchant [New York Department of Taxation and Finance TSB-M-11(16)S (2011), https://on.ny.gov/38yzxSA].
To illustrate the difference, assume $20 is paid to purchase a voucher that is redeemable for one car wash that normally costs $50. This is a specific product or service voucher, and New York asserts that sales tax should be assessed on the $20 discounted purchase price. A stated face value voucher, however, taxes the full value of the deal; for example, a voucher purchased for $25 that can be redeemed for $50 worth of car cleaning services. Per New York guidance, what the customer is purchasing is not specific, and therefore the customer must pay tax on the $50 stated value, and the $25 discount paid for the voucher is not taken into consideration.
The explosive growth of the daily deal industry and the sheer complexity of social coupon taxation among states and localities urged the 24 member states of the SSUTA to devise a model policy to address taxation of vouchers purchased from daily deal firms. The Streamlined Sales and Use Tax Governing Board seeks to “simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance” through the SSUTA. In 2013, the board adopted a model policy that details tax administration for vouchers. Eight states—Georgia, Iowa, Kansas, Kentucky, Minnesota, Nebraska, Ohio, and Washington—have put forth their own guidance as to daily deal taxation that may differ from the SSUTA’s model.
Disclosed Practice 1 of Appendix E of the SSUTA defines a voucher. Some of the main points assert that a voucher—
- is not a gift card or gift certificate, nor is it convertible, in whole or in part, to gift cards, gift certificates or cash;
- is issued to a purchaser for an amount that is less than the face value, and both the face value and the amount paid by the purchaser are noted on the voucher;
- is redeemable for personal property or services in a single visit only at the seller’s business;
- is redeemable either for a specific product or for a certain dollar amount toward the purchase price of any product sold by the seller; and
- is issued, marketed, or distributed by a third party pursuant to a specific agreement with the seller, and the seller determines the price at which the voucher is to be issued and allows redemption of the specific voucher for personal property or services.
SSUTA member states administer “the difference between the value of a voucher allowed by the seller and the amount the purchaser paid for the voucher as a discount that is not included in the sales price, provided the seller is not reimbursed by a third party, in money or otherwise, for some or all of that difference” (SSUTA, Disclosed Practice 1.1, Appendix E). Thus, the SSUTA recommends treating a voucher as a seller’s coupon and assessing sales tax on the discounted sales price, provided that the seller knows the exact amount that the purchaser paid for the voucher. This is technically the same policy deployed by the eight states listed above—tax the purchase price if it is known, otherwise tax the full sales price.
Anecdotal evidence supports the idea that the daily deal business may not always list the accurate purchase price on the voucher, especially when the deal is further discounted.
This raises a major concern, as anecdotal evidence supports the idea that the daily deal business may not always list the accurate purchase price on the voucher, especially when the deal is further discounted. In such cases, the merchant may not have an easy way of telling how much the customer paid for the deal. That brings into question whether a further discounted deal is considered a voucher, given that the actual price the purchaser paid may not be noted on the voucher. If a daily deal voucher is technically determined not to be a “voucher,” then what is it, and what is the appropriate tax treatment?
Exhibit 2 highlights pertinent state guidance regarding the taxation of coupons or daily deal vouchers. A table outlining the state-by-state sales tax administration of vouchers will be available with the online version of this article at http://www.cpajournal.com.
Daily Deal Voucher Taxation by State
Sales Tax Treatment of Additional Discounts
Four important questions arise when daily deal businesses offer additional discounts:
- What is the correct amount of sales tax to assess and collect for vouchers sold by daily deal businesses?
- How do these additional discounts affect sales tax calculations?
- Which customers purchased a daily deal at the price set by the merchant or the further discounted price offered by the daily deal business?
- What happens if the merchant or its accountant errs in assessing and collecting sales tax resulting from additional discounts offered by the daily deal business?
While most states do treat daily deal vouchers as retailer’s coupons, the trick is knowing the price that the consumer paid for the voucher. As noted above, Arizona, Illinois, Iowa, Kentucky, Massachusetts, Minnesota, Penn sylvania, and Washington explicitly pronounce that if the purchase price is not listed on the voucher and the price the consumer paid is unknown, then the full sales price should be taxed.
For example, assume a car wash runs a daily deal offering a $60 car wash for $30. To stimulate sales, the daily deal business offers an additional discount of 25%, bringing the voucher price down to $22.50. If car wash services are subject to sales tax in that state, the additional discounted price should be taken into consideration; however, it is not listed on the voucher, and the merchant cannot tell the exact price the consumer paid. Following the law in the aforementioned states, the $60 sales price must be taxed, and the consumer would have to pay $5.68 in sales tax on the $60 value, or 25% of the cost of the $22.50 voucher. Furthermore, if the vendor is not aware of the exact price paid because of an additional discount, the vendor may routinely overcharge charge sales tax on the $30 negotiated price stated on the voucher rather than the $22.50 paid by the consumer. In an audit, the merchant may be found to undercollect sales tax by not charging sales tax on the full promotional value and the consumer overtaxed because the additional discount was not taken into consideration. In this case, the merchant is noncompliant both ways.
This is a real problem for merchants. Anecdotal evidence suggests uncertainty as to how merchants are informed regarding which consumers purchased vouchers for the price set by the merchant or the daily deal firm’s additional discounted price. Merchants and their accountants may be susceptible to miscalculation when sales tax is charged to consumers based on the negotiated discounted price with the daily deal business rather than a further discounted price. This would likely result in angry customers, potential lawsuits, and perhaps reputational damage to the business, as the local customers can quickly spread negative feedback.
Exhibit 3 is a general taxation formula of how a daily deal should be taxed when additional discounts apply.
General Daily Deal Taxation Formula
States that impose sales tax normally have procedures on how to apply for a refund or credit for overpayment of sales tax. Some states only permit sellers to apply for a refund or credit with the state with proof that they reimbursed the consumer for the tax overpaid on a transaction. Other states allow consumers to apply for a refund directly with the state, often if certain requirements are met. Accountants should be aware of the pertinent state requirements to obtain refunds of over-collected taxes. A table outlining the state-by-state sales tax refund procedures for overpaid taxes is available with the online version of this article at http://www.cpajournal.com.
When sales tax is assessed and collected, most tax jurisdictions require a sales-and-use tax return to be filed, depending on such factors as the volume of business and dollar amounts of sales tax assessed and collected. When sales tax is incorrectly assessed, it causes incorrect sales and use tax returns to be prepared and filed. Although an accountant’s concern normally is centered on underpayment of sales tax, issues also arise with overpayment. Virginia Code section 58.1-6 imposes a penalty of 25% on overcollection of sales tax that is not paid to the appropriate state agency. Furthermore, section 58.1-635 imposes up to a 30% penalty for failure to account for overcollected sales tax, as well as a fraud penalty of 50%. If Missouri finds that sales tax was overcharged with the intent to keep the extra money, a penalty of 100% of the amount in question is imposed per section 44.157 of the Missouri Revisor of Statutes. Most states will not assess a penalty if the overcollected tax is remitted to the state tax authorities.
Given the volume of transactions in the daily deal industry, properly assessing sales tax requires transparent and accurate information.
Groupon recently launched a new program entitled Groupon Select. Per the Groupon Select Terms and Conditions, this is a subscription-based program; for $4.99 per month, subscribers can access unlimited additional discounts on almost all deals for an additional 25% off local deals; 10% off tickets, events, and travel; exclusive deals; and free shipping. The discount is automatically applied at checkout, with some exclusions. Merchants may be unable to easily discern which customers are Groupon Select subscribers and thus know the correct price paid for the voucher. Until more guidance is disseminated, programs like these will introduce further complexities into daily deal sales tax administration.
Getting It Right
Given the volume of transactions in the daily deal industry, properly assessing sales tax requires transparent and accurate information. It might be wise for state and local governments to encourage daily deal businesses to take a more prominent position in the calculation of sales tax at the point of voucher redemption. Currently, however, this onus is placed on the merchants, and thus accountants must be knowledgeable of the mechanics of daily deals and the sales tax complexities surfacing from the sale and redemption of such vouchers.
A good starting place for merchants is to see if they are subject to the SSUTA. If not, sales tax rules related to vouchers need to be carefully researched. When a consumer redeems a voucher, merchants need to be able to determine the correct price paid by the consumer; if it is not stated on the voucher, it is recommended that the merchant inquire of the consumer and ask for proof of the price paid. The correct sales tax assessment and collection process is a burden carried not only by merchants, but also by their accountants, state sales tax authorities, and consumers—information needs to be more transparent among all parties for the correct assessment and collection of sales tax.
Rachel Raskin, CPA is an assistant professor at the City University of New York (CUNY) College of Technology, Brooklyn, N.Y.
Joseph Foy, DPS, CPA is an assistant professor of accounting at the CUNY School of Professional Studies, New York, N.Y.
Frimette Kass-Shraibman, PhD, CPA is a professor of accounting at CUNY Brooklyn College, Brooklyn, N.Y.
7 out 10 People Say They Appreciate Their Loved Ones More Than They Did at the Start of the Year
In a new Groupon holiday survey, nearly 70% of people say they’re more appreciative of family and friends as a result of 2020’s challenges
67% of people are more determined than ever to give their loved ones the perfect gift this year
77% said they also plan to treat themselves with more gifts this year as a way to help de-stress and unwind
A majority of Americans, 56%, said 2020 has been the worst year of their entire lives, according to the results of a new Groupon survey. This year, however, wasn’t all bad, and if nothing else, the past 11 months have taught nearly 70% of those surveyed to be even more appreciative of family and friends than they were at the start of the year. To that end, nearly 70% of people also indicated that they’re more determined than ever to give their loved ones the perfect gifts this year.
This press release features multimedia. View the full release here: https://www.businesswire.com/news/home/20201202005791/en/
In a new Groupon holiday survey, nearly 70% of people say they’re more appreciative of family and friends as a result of 2020’s challenges. (Graphic: Business Wire).
The survey, commissioned by Groupon, polled 2,000 people from around the United States to find out how the pandemic and other events have impacted holiday gifting trends. The study also looked at how people are changing their approach to celebrating this year and what they’re looking forward to the most over the next few weeks.
“We know we’ll have a different kind of holiday season this year, but according to our research, people are going into it with a mindset of appreciation,” said Groupon’s Chief Communications Officer Jennifer Beugelmans. “As we head into the end of the year, people are searching for ways to show their friends and family how much they are loved and missed. Whether they are planning on giving personalized experiences or goods, shoppers are looking for meaningful ways to communicate how much they care. Plus, we’re finding that many people are planning to gift experiences they can do with their loved ones in a post-COVID world.”
Show the Love This Season
In addition to being more appreciative of family and friends, 65% of those surveyed said they plan to put more thought into this year’s gifts and 60% intend on giving more personalized items and experiences. A whopping 76% of those surveyed said they hope their gifts bring added cheer to the recipient and uplift their spirits. Sixty-five percent said they plan to spend as much or more than they did on gifts last year.
Treat Yo’ Self…You Won’t Be Alone
According to the survey results, self-gifting is expected to increase 35% this year as people look to treat themselves more for all they’ve missed out on in 2020. Seventy-seven percent said they plan to treat themselves with more gifts this holiday season, which is up from 57%. The average person plans to buy themselves six gifts with the top self-gifts identified by participants as dinner, clothes, staycation/road trip, wine delivery and spa packages.
A Different Kind of Holidays
As COVID-19 continues to spread, health authorities are urging people to stay home for the holidays and keep celebrations small. Given the new realities created by the global pandemic, nearly 60% of Americans are opting for remote holiday celebrations. Fifty-six percent said they’re buying gifts people can use once the pandemic has subsided such as gift certificates/vouchers, spa packages, tickets to concerts and trips. Fifty-four percent of parents said they’re skipping the annual visit to the mall to see Santa with their children this year due to COVID-19 concerns, but more than 60% said they’d be open to having their child visit with St. Nick virtually.
Find Your Zen
While 2020 has been a very stressful year, the survey found that people are looking forward to the opportunity for some holiday down time. Being home and not having to travel, eating and drinking, exchanging gifts, watching movies and spending time with household family members were identified as activities participants are looking forward to the most this holiday season. When asked how they’ve managed to stay sane during quarantine, people identified listening to music, doing activities with household family members, binge watching movies and TV shows, reading books and taking better care of themselves as the top ways they’ve gotten through these tough times.
Shop Small, Help Local Businesses
Seventy percent said they plan to make more of an effort this holiday season to shop at small businesses as a way to help them recover from the negative impacts of COVID-19 closures.
Looking Ahead to a Post-COVID World
Seventy-four percent said they believe optimism about the future can be spread through a little holiday spirit. With 2020 representing the worst year ever for a majority of people, it should come as no surprise that the same number of respondents, 56%, said their New Year’s resolution is to make up for the things they missed in 2020. In fact, nearly 60% said they’re looking to buy gifts they can use with other people.
No matter how you plan to celebrate this holiday season, Groupon can help you find what’s next on your list for when you and your loved ones are ready to experience more. Whether it’s an outdoor light show, ice skating, a relaxing spa package, a virtual holiday concert with a digital album download or an online Christmas experience for the entire family complete with a photo and recording, Groupon has something for everyone on your list, including you. To view the entire Groupon holiday collection in your area, please visit https://www.groupon.com/landing/gifting-with-groupon.
Groupon (www.groupon.com) (NASDAQ: GRPN) is an experiences marketplace where consumers discover fun things to do and local businesses thrive. For our customers, this means giving them an amazing selection of experiences at great values. For our merchants, this means making it easy for them to partner with Groupon and reach millions of consumers around the world. To find out more about Groupon, please visit press.groupon.com.
View source version on businesswire.com: https://www.businesswire.com/news/home/20201202005791/en/
voucher in english
voucher in english
voucher translation in English – French Reverso dictionary, see also ‘luncheon voucher’,gift voucher’,vouch’,vouch for’, examples, definition, conjugation ; Record yourself saying ‘voucher’ in full sentences, then watch yourself and listen.You’ll be able to mark your mistakes quite easily. You should use this voucher when your company sells some goods. As per rule 50 of CGST rules, 2017, a receipt voucher must contain the following particulars: Name, address and GSTIN of the supplier. Includes free vocabulary trainer, verb tables and pronunciation function. In this tutorial, we will explain the use of Journal Voucher Entry in Tally ERP 9. Learn the translation for ‘voucher’ in LEO’s English ⇔ German dictionary. Synonyms for voucher in English including definitions, and related words. journal voucher translation in English – French Reverso dictionary, see also ‘British Medical Journal’,journalese’,journalist’,journalism’, examples, definition, conjugation More: English to English translation of voucher . Bookings with a Flight Value Voucher must be made on a computer. Translations of voucher from English to Portuguese and index of voucher in the bilingual analogic dictionary. Search nearly 14 million words and phrases in more than 470 language pairs. To sign one, denotes that you have the aid and confidence of those around you, despite the evil workings of enemies. When booking with a Flight Value Voucher that the departure airport of the new booking must be in the same country as the departure airport of the original ticket. Speaker has an accent from Kent, England. For viewing advanced configurations related to Credit Note vouchers, the F12 key should be pressed twice. This video shows you how to pronounce VOUCHER in British English. travel voucher Übersetzung, Englisch – Franzosisch Wörterbuch, Siehe auch , biespiele, konjugation Translate.com. 20% off (7 days ago) Best Travel Voucher Groupon France In English – Newnest 2020. voucher Bescheinigung pay-as-you-go voucher Guthabenkarte Many translated example sentences containing “journal voucher” – French-English dictionary and search engine for French translations. Translations in context of “HOTEL VOUCHER” in english-french. How to say voucher in Spanish – Translation of voucher to Spanish by Nglish, comprehensive English – Spanish Dictionary, Translation and English learning by Britannica. Translations of VOUCHERS from English to French and index of VOUCHERS in the bilingual analogic dictionary Break ‘voucher’ down into sounds: [VOW] + [CHUH] – say it out loud and exaggerate the sounds until you can consistently produce them. To dream of vouchers, foretells that patient toil will defeat idle scheming to arrest fortune from you. With noun/verb tables for the different cases and tenses links to audio pronunciation and … Translation of payment voucher in English. Flight Value Vouchers are valid up to and including 31 December 2021 for travel until 26 December 2022. Achetez un Voucher au format PDF, planifiez votre voyage, pensez à présenter le Voucher à la réception de n’importe quel hôtel participant à cette action, et vous serez exempté(e) des frais d’hébergement pour vous et la personne qui vous accompagne pour toute la durée de votre séjour. amsterdam groupon in english. English to Marathi Dictionary: bogus voucher. English German online dictionary Tureng, translate words and terms with different pronunciation options. Meaning and definitions of bogus voucher, translation of bogus voucher in Marathi language with similar and opposite words. Translation for: ‘voucher’ in English->Hebrew dictionary. 20% off Offer Details: Things to Do in Paris: An Insider’s Guide – groupon.com. Welcome to TAP! traduction voucher dans le dictionnaire Anglais – Français de Reverso, voir aussi ‘luncheon voucher’,gift voucher’,vouch’,vouch for’, conjugaison, expressions idiomatiques Groupon France In English – Find Coupon Codes. This purchase should be recorded in which voucher? VOUCHER (4 days ago) Yes, I want to save money by receiving personalised Groupon emails with awesome deals. A voucher is a bond of the redeemable transaction type which is worth a certain monetary value and which may be spent only for specific reasons or on specific goods. Translate Voucher. Spanish Translation of “voucher” | The official Collins English-Spanish Dictionary online. 20% off (4 days ago) groupon france in english – couponsbuy.net. Over 100,000 Spanish translations of English words and phrases. HERE are many translated example sentences containing “HOTEL VOUCHER” – english-french translations and search engine for english … Translation for ‘voucher’ in the free Dutch-English dictionary and many other English translations. See 4 authoritative translations of Voucher in Spanish with example sentences and audio pronunciations. Vous avez 12 mois pour utiliser le Voucher ! Examples include housing, travel, and food vouchers. The Samwer brothers from the Rocket Internet group in Germany came to the Groupon Amsterdam office to organize a 121 with every sales rep. Luckily, I had signed enough … Find out our cheap flights, delicious meals and many benefits for flying with us. English » Portuguese ↔ search: Arabic Bulgarian Chinese Croatian Czech Danish Dutch English Estonian Finnish French German Greek Hebrew Hindi Hungarian Icelandic Indonesian Italian Japanese Korean Latvian Lithuanian Malagasy Norwegian Persian Polish Portuguese Romanian … Look up the English to Arabic translation of voucher in the PONS online dictionary. Need the translation of “Voucher” in English but even don’t know the meaning? Look up the English to Bulgarian translation of voucher in the PONS online dictionary. 20% off (2 months ago) Groupon For Paris France – couponmedical.com. Suppose you purchased 500 sports equipment on credit and are yet to make the payment.
90,000 translation, pronunciation, transcription, examples of use
He did a little research with a computer.
She sent us her analysis of this study.
I am researching marketing strategies in medicine.
We need more research.
European Research Coordination Agency
Consultative Group on International Agricultural Research
Consultative Group on International Agricultural Research
I’ve been doing some research into this.
I have been researching this topic for some time now.
Your research has obviously been very thorough.
Your research has obviously been very thorough.
She was amazed to see the results of the research.
She was amazed to see the results of the study.
I’m still doing research for my thesis.
I am still doing research for my dissertation.
His research has been of little practical value.
The practical value of his research is insignificant.
The company downsized its research staff.
The company has reduced its scientific staff.
Such research should not be for personal gain.
Such research should not be conducted for personal gain.
Their research seems to me to be lacking in rigour.
Their research, in my opinion, lacks precision.
The results are consistent with earlier research.
Results are consistent with earlier research.
She conducts research into the causes of Alzheimer’s disease.
She conducts research into the causes of Alzheimer’s disease.
Research efforts are not appropriable to biotechnology.
The research results are not applicable to biotechnology.
All laboratory men feature in this research.
All laboratory workers are involved in this study.
He spent the summer researching his dissertation.
He spent the summer collecting material for his dissertation.
Our target is to raise $ 20,000 for cancer research.
Our task is to raise twenty thousand dollars for cancer research.
They are conducting undersea research.
They carry out underwater research.
We received their approval to continue the research.
We obtained their consent to continue the research.
Most students choose one particular area for research.
Most students choose one specific area of study.
Advanced Research Projects Agency
Advanced Research Projects Agency (US Department of Defense)
Veneral Disease Research Laboratory
Veneral Disease Research Laboratory
It provided the spur to further research.
This provided an incentive for further research.
India has a good scientific research base.
India has a good research base.
Years of research have gone into this book.
This book took years of research.
translation, pronunciation, transcription, examples of use
She was the boss of a large international company.
She was the head of a large company.
Association of International Bond Dealers
Association of International Bond Dealers (in Zurich)
The port stands astride an international route.
The port is located on the route of international routes.
Consultative Group on International Agricultural Research
Consultative Group on International Agricultural Research
Consultative Committee for International Telephone and Telegraphy
US International Telephone and Telegraph Consultative Committee
International Union of Tenants
International Union of Tenants
International Court of Justice
United Nations International Court of Justice
American International Toy Fair
American International Toy Fair
International Development Agency
International Development Agency (USA)
International Atomic Energy Agency
International Atomic Energy Agency (IAEA)
International Cooperative Alliance
International Cooperative Alliance
Bank for Intern ational Settlements
Bank for international settlements
International Union of Biochemistry
International Biochemical Union
International Antigenic Typing Scheme
International antigen serotyping system
The case drew international attention.
This case has attracted international attention.
International Society for Cell Biology
International Society for the Study of Cell Biology
We are sailing in international waters.
We are sailing in international waters.
International Cooperation Administration
International Cooperation Administration (USA)
Permanent Court of International Justice
Permanent Court of International Justice
International Histocompatibility Workshop
International Histocompatibility Workshop (antigens) (under the WHO2 program)
International Bank for Economic Cooperation
International Bank for Economic Cooperation (socialist countries)
International Union of Agricultural Sciences
International Scientific Council on Agriculture
International companies set the price of oil.
International companies set oil prices.
|This is according to a UK-based group called CMI.||This is data from the UK CMI group.|
|We win it as a group.||Working together to win.|
|Average faces represent the central tendencies of a group.||Average faces show the most general trends in the group.|
|Design can also inflict vulnerability on a group whose needs aren’t considered.||In addition, design can make vulnerable a group of people whose needs have not been met.|
|It’s a group of refugee children arriving in England in 1946 from Poland.||A group of refugee children who arrived in England from Poland in 1946.|
|That’s what we do now at the World Bank Group.||This is what we at the World Bank are doing now.|
|We had started tracking this group back in 2014.||We started tracking their activities back in 2014.|
|The group also reached out to outside scientists for help, and a few responded.||Residents turned to scientists from outside, and they were answered.|
|This group and many others got Flint’s kids protected.||This group, along with the others, protected the children of Flint.|
|This is a group of undergraduate and postgraduate students located in Perth.||This is a group of undergraduate and graduate students in Perth.|
|It kind of feels like that second group is winning the argument right now.||It looks like the second group is winning the argument right now.|
|And part of what my group likes to ask is, What is better?||And our group asks the question: What is better?|
|What if your group is the group for whom a future was never imagined?||What if your society couldn’t imagine a future?|
|The gap actually widens among this group.||In this group, the gap widens significantly.|
|With mothers sitting around me as I was conducting a focus group.||Mothers surrounded me as I was teaching the target group.|
|So statistics are about us as a group, not us as individuals.||So statistics are data about us as a group, not as individuals.|
|I was about a foot taller and a foot wider than most of the group.||I was thirty centimeters taller and just as thicker than they are.|
|The fat fem synchronized swim team I started with a group of friends in Sydney.||– Fat women’s synchronized swimming team, which I organized in Sydney with my friends.|
|The LEGO Group has become an extraordinary global company.||The LEGO Group has become an extraordinary multinational company.|
|You can only vote within your race or your group.||You can only vote for your race or group.|
|I left him and rejoined the group outside the building.||I left him and joined the group in front of the building.|
|Ballistic missile traveling at 9,700 miles per hour.||A ballistic missile is moving at a speed of 16,000 km per hour.|
|This is a group seeking inner growth through direct experience.||This group is looking for opportunities for inner growth through direct experience.|
|People hate bankers as a group, not as individuals.||People hate bankers in general, not individually.|
|Each gorilla must obey its superior in the group structure.||Each gorilla must report to its leader in the group structure.|
|Expect him to be the operational army group commander.||It should be assumed that Peng will command the task force of the armies.|
|Each group will need a large bowl and a knife …||Each group will have a large bowl and a knife …|
|Alex walked around the group to the transmission booth.||Alex stepped around the group of assistants and walked over to the broadcast booth.|
|But one of their squadrons is pursuing the missile flight.||But one of their squadrons set off in pursuit of missiles.|
|Alex minced carefully to the group at the tripod.||With small, careful steps, Alex approached the group near the tripod.|
|Agent Williams was investigating a rebel group in Chechnya.||Agent Williams collected information about the rebel group in Chechnya|
|Lightman group has that obligation, not lightman proper.||The Lightman group has this commitment, not Dr. Lightman himself.|
|It would really mean a lot to my church group.||That would really mean a lot to my church group.|
|Assistant to General Manager of Chengfa Group||Assistant General Manager of Chengfa Company|
|They’ve tested a missile that could possibly reach the U.S.||They were testing missiles that could reach the United States.|
|Yes, the whole group of us.||Yes, and our whole group.|
|Victor, Steve is the Monsieur Paganel of our group.||Victor, Steve is Monsieur Paganel of our group.|
|The group of English students is taken on a scheduled tour of New York City.||A group of English schoolchildren are going on a planned trip to New York.|
|I’d like to reserve oneway tickets for a group of students to London.||I would like to book one way tickets to London for a group of students.|
|They’ve taken our group on a tour bus round the city.||Yes, our group was taken in a tourist bus around the city.|
|A group of performers casually ascended to the platform.||A group of performers, as if by accident, began to climb the stage.|
|In every group he immediately attains a position of leadership||In any group, he immediately takes the leadership position|
|We know you led a group of native soldiers.||We know that you were leading a group of local fighters.|
|There he joined a group of actors and began writing plays for them.||Here he joined a group of actors and began writing plays for them.|
|And every group went into battle with its own captain.||And each squad went into battle under the command of their governors.|
|Only then did they close to long missile range.||Only later did they come within range of their long-range missiles.|
|Evade the missile, avoid crashing on settlements below.||Dodge the rocket, avoid falling on the built-up area.|
|A Christian group armed with knives, machetes, and guns||Christian group armed with knives, machetes and rifles|
|There is a terrorist group killing women named Lily Jones.||One terrorist group kills girls named Lily Jones.|
|Those men had no ties to my father’s group.||These people have nothing to do with my father’s group.|
|Have you chosen your element for your final group project?||Have you already selected a chemical element for your final group project?|
|Women’s group meetings all over Iowa, bar functions.||Gatherings of women’s organizations throughout Iowa, board events.|
|It was a silent group who prepared to leave.||The detachment was preparing to leave without unnecessary noise and without talking.|
|We have prepared three breakout rooms for small group discussion.||We have prepared three small group discussion rooms.|
|They organized an encounter group for white and black radicals.||They organized group psychotherapy for black and white radicals.|
|Originally I worked with Ragle, plotting out missile strikes.||I used to work with Ragle calculating missile strikes.|
|We think an Islamic group is working on biological agents.||We believe that the Islamist group is working for biological agents.|
|Another robed and hooded figure stepped forward from the group.||Another hooded figure stepped out of the crowd.|
|Her ragged group of rebels living right beneath your feet?||Her tortured rebel group living right under your feet?|
|Nick never misses a concert of his favorite group.||Nick does not miss concerts of his favorite band.|
How Jeff Bezos, Andrew Mason and other legendary businessmen respond to the mail
If you are intimidated by 20 incoming letters in the morning mail, imagine how the head of a huge company who receives a thousand letters a day feels. This question is discussed on the Quora discussion service by corporate employees who are aware of how the world’s most famous entrepreneurs cope with the flow of letters. H&F has translated the most interesting answers.
Not to offer intimacy
I worked for a very famous person, and my duties included reading and sorting letters. On ordinary days there were about 800 of them, on eventful days their number reached two thousand. How I distributed them:
– I (most often) immediately sent my personal mail to my boss.
– Interview requests – to the communications agency.
– Letters with resume – to a recruiting agency.
– Some of them ended up in the customer service department.
– Everything related to charity – to the family foundation.
– Naked letters from women in search of a “patron” were sent to the trash.
– Some of the letters went to lawyers.
There were other addressees, as well as many exceptions to the rule. The latter included personal letters with jokes, politics and other nonsense. I missed this on the condition that the person who wrote the letter was on the list of “closest”, that is, he was the wife, child, parent or best friend of the boss.Letters from fans also got to the boss, however, already with the “fish” of the future response I had written. He always answered such letters himself, the answers were polite, but did not imply the continuation of the correspondence. He used to add a couple of sentences to my template. We also responded to letters containing criticism together. Messages full of hatred and threats, depending on the intensity, ended up either in the basket or to the lawyers.
Letters full of hate
Most Fortune 500 companies have employees like me. Although the rules for working with mail are probably different everywhere. In my case, it was like this: if someone wrote to my boss, he understood that there could be no question of any privacy. I had access to absolutely every letter. I tried not to read personal letters, but sometimes, at the request of my boss, I still had to answer them.
It was a strange relationship: I knew almost everything about my boss, and he knew very little about me.This profession implies a high degree of trust: not only in terms of confidentiality, but also in terms of decision-making. When we first started working together, he gave me many directions on how to respond to a particular letter. Six months later, he began to fully trust me. I received 10% of my salary for work, and the remaining 90% for the ability to make the right decisions. It is people like me who decide whether your boss gets your letter or not. If you really really need the letter to reach the addressee, I advise you to make friends with his secretary.Power is in our hands.
Until you get bored
David Sheen, trader
When I was working at Google, I heard Larry and Sergey answer a journalist’s question one day about how they deal with the flow of emails in their inbox. One of them, I don’t remember who, jokingly said: “When I open my mail, I start answering the most recent letters until I get bored. If I do not have time to get to some letters, they will never be read. “Someone can’t believe their eyes when they receive a response from one of the founders of Google five minutes after sending an email. Others get what they expect: their letter goes unanswered.
Jimmy Wales, Founder of Wikipedia
Amazon Online Store founder Jeff Bezos usually tells everyone that if you write him an email, you will either get an answer from him within 10 minutes, or never. This is, of course, a joke, but there is some truth in it too 🙂
William Francescin, designer, developer of design studio 82.io
Founder of the developer of online games Zynga Mark Pincus himself answers all emails and does it very quickly. The last time I wrote to him, the answer came in five minutes, even though it was early Sunday morning.
Stephen Walker, founder of Quirky
Andrew Mason, founder of the Groupon coupon service, also handles his mail on his own. I’ve never seen a person who does it so well.To do this, he uses Inbox Zero and OmniFocus very effectively. Once upon a time we came up with a very successful system for filtering incoming letters. As far as I know, he trusts OmniFocus completely. Sometimes he answers emails within a minute. Everyone who has ever worked with Andrew notes this trait of his – the ability to respond to the point and incredibly quickly.
Michael Chen, Trainee
Founder of the online store Zappos Tony Shea has dedicated people on his team who answer emails.There are about 4-5 of them. Shay receives a huge number of letters because one of the basic principles of the company is openness. It’s funny that their position is officially called “post ninja”.
Volcanology photoglossary: Dacite / VolcanoDiscovery
Dacite is an igneous, volcanic rock with a high iron content, on many lava domes.
Dacite (pronounced / deɪsaɪt /) is an igneous, volcanic rock with a high iron content. It is intermediate in compositions between andesite and Liparite, and as andesite, it consists mainly of feldspar Plagioclase Biotite, hornblende and olivine (Augite and Enstatite).It has an aphanitic porphyry texture with quartz-like rounded, rusted phenocrysts, or as an element of the earth’s mass. The most relative proportions of both quartz in Dacite and many other volcanic rocks are illustrated in the QAPF diagram. Dacite is also defined by its silicon and alkaline content in the TAC classification.
Plagioclase ranges from Oligoclase to andesine and Labradorite and is often very zone. Sanidine also occurs in some dacites, and when abundant breeds rocks that form a transition to rhyolites.Biotite brown; hornblende Brown or greenish brown; and Augite is usually green.
The color of these rocks is often microcrystalline, with a web minute most, mixed with interstitial grains of quartz or tridymite; but in many dacites it is predominantly vitreous, while in others it is felsitic or cryptocrystalline. In the hands of the sample are many of the hornblende and biotite dacites, gray or pale brown and yellow rocks with the most white and black crystals of biotite and hornblende. Other dacites, especially Augite and Enstatite dacites, are darker in color.
Rocks of this group are found in Romania, Almeria (Spain), Argyll and other parts of Scotland, Bardon Hill in Leicestershire, New Zealand, in the Andes, Martinique, Nevada and other regions of Western North America, Greece (Methana, Nisyros, Santorini) as well as other places. They are mainly associated with andesites and trachytes and form lava flows, dams and in some cases form massive intrusions into the centers of volcanoes. Dacite is a type of rock important Helens on Mount Saint.
The word Dacite comes from Dacia, a province of the Roman Empire that lies between the Danube River and the Carpathian Mountains (now modern Romania), where rock was first described.
apostrophize into Russian – English-Russian
There’s no apostrophe if it’s a possessive …
She, in finally , is not a man …
forming the possessive singular of nouns by adding apostrophe “S.”
Formation of a possessive exclusive from nouns …
Ejectives are written with an apostrophe : č ’, ȟ’, k ’, p’, s ’, š’, t ’.
Ejective sounds are written with apostrophe :: č ’, ȟ’, k ’, p’, s ’, š’, t ’.
How do you spell “ apostrophe “?
How to pronounce “ apostrophe “?
Support for apostrophe for Hebrew digits to avoid misspell with “Jud”.
Support for apostrophe for Hebrew numbers to avoid confusion with “Jud”.
Mr.GREGOR noted that the heavy metals’ apostrophe critical loads from the recent call for data of the Coordinating Center for Effects (CCE) were adopted by the Working Group on Effects and recommended for use by the Convention
The Delegation of Germany described the ongoing activities for the intercomparison of mercury measurements
As was the case with many of Zappa’s albums, Apostrophe (‘) was a melange of archival and recent recordings; side one of Apostrophe (‘) (1974) and Over-Nite Sensation (1973) were recorded simultaneously.
As with Zappa’s previous albums, Apostrophe (‘) includes both old and new recordings (most of the sessions for Apostrophe (‘) (1974) and Over-Nite Sensation (1973) were recorded in one time).
No capitalized words, foreign words, abbreviations, or words requiring apostrophes or hyphens.
No capitalized, foreign words, abbreviations, or words containing apostrophes or hyphens.
The Apostrophe Protection Society is a UK society that has “the specific aim of preserving the correct use of this currently much abused punctuation mark”.
The Apostrophe Protection Society is a public organization in the UK, created “to protect the correct use of the often neglected punctuation mark.”
Like, like one of them dishes with an apostrophe in it.
One of the dishes with apostrophes above the name.
I was curious as to why the sales were grouped under the heading “D- apostrophe -D.”
I was curious why the sales were grouped under the heading “D- apostrophe -D”.
“Dell ‘Ombrone” with the apostrophe or “Lombrone” all in one word?
“Del ‘Ombrone” through apostrophe or “Lombrone” in one word?
that’s enough apostrophe -ing.
Anyway, here’s what it turns out, end up with apostrophes .
But the issue of apostrophe proliferation in Kazakh remains pertinent.
However, the problem with an overabundance of apostrophes in Kazakh remains acute.
Literature – Presented to John Richards of Boston, England, founder of the Apostrophe Protection Society, for his efforts to protect, promote, and defend the differences between the plural and the possessive.
Founder, Society for the Protection of Apostrophe John Richards, Boston, UK – for efforts to protect and promote the plural possessive distinction.
It means you got eyes like apostrophes , you dress white, talk black and drive Jew.
You have eyes – like commas , speak like black, and your cars are like Jews.
Previously, only apostrophes (�), hyphens (-), dashes (�) and the symbol �N� were allowed to be used.
Previously, only the apostrophe (‘), hyphen (-), dash (-) and “N” were allowed.
“People also use” u “to mean” you, “and” r “to mean” are. “Also, many times people do not use apostrophes or punctuation in correct spots.
An obsolete pronunciation of cedili is serila, as d and r were sometimes used interchangeably in 16th century Spanish.
I don’t like misplaced apostrophes .
I just don’t like the inappropriate phrases .
The UN search engine recognizes hyphens, slashes, periods, equal signs, and apostrophes as phrase connectors.
The search engine on the United Nations website uses hyphen, forward slash, period, equal sign, and apostrophe to combine phrases.
to change single apostroph character (‘) to double one (‘ ‘) within string s.
, replacing the single apostrophe character (‘) with a double (‘ ‘) within the string s.
The Number 1 Ladies’, apostrophe , Detective Agency.
First female, apostrophe , detective agency.
How do you spell “ apostrophe “?
How do you spell the word “ apostrophe “?
Also might want to think about the fact there should be an apostrophe in’it’s’.
Also, you can think about the fact that the word ‘it’s’ should contain the apostrophe .
90,000 Hydrafacial – Skin Care – Services
Service cost :
This is the process of cleansing the skin of dead cells and restoring it with a nourishing serum.