This combination creates a less dense and creamy texture and appearance. Sherbet uses citric acid, which can make for more of a tart taste. A good example of a Sherbet that you may be familiar with is our Rainbow Sherbet. As you can see, these frozen desserts are all a little different, but the one thing they have in common is their availability at your local Baskin-Robbins. Do you love our sorbet, ice cream, and sherbet?

To stay up to date on all things Baskin-Robbins, sign up for our email news alerts at news. Although the following items do not contain ingredients with dairy, there is always a chance for cross contact with dairy from other products in the restaurant. Soft serve is molecularly similar to regular ice cream, but is served at a higher temperature that allows it to be extruded into a soft swirl, and gives it a lighter, softer texture.

Soft serve also has a lower fat content but a much higher overrun, which explains its super light and creamy texture. Fun fact: its warmer temperature allows your taste buds to taste the ice cream better. Sorbet is made from water and fruit puree or juice. It contains no milk, cream or eggs, and is one of the oldest forms of frozen desserts.

Records of frozen sorbet-like desserts date back to the ancient Romans and Chinese, where they were made with snow, fresh fruit pulp and sweetened with honey. Sherbet is not quite ice cream and not quite sorbet. It is made with fruit and water, but also has the addition of dairy—usually milk or buttermilk. This gives it a slightly creamier texture than sorbet, as well as a lighter, pastel color.

However, the marketing is quite misleading. While yogurt is certainly healthier than cream, the sweeteners added to frozen yogurt often cancel out the health benefits.

In fact, the healthy bacteria found in yogurt is killed when frozen, eliminating the probiotic benefits you would normally obtain from eating yogurt. One item worth noting is that yogurt has a higher freezing and melting point than milk.

FB Tweet More. Credit: Institute of Culinary Education. Everything containing between two and 10 percent is simply deemed a frozen dairy dessert. Sherbet, on the other hand, has an almost ice cream-like texture due to its cream content. While sorbet is now consumed primarily as a dessert all on its own, for a long time sorbet was used primarily as a palate cleanser at high-end restaurants.

Due to its pleasant texture and lack of fat, it was seen as the perfect way to reset between indulgent courses. Seriously, Team Sherbet beat Starbucks to the rainbow craze by almost 60 years when it was invented in Philadelphia during the s.

The Difference Between Sorbet and Sherbet. By Max Bonem Updated May 17, Save FB Tweet More. All rights reserved.

If you want to keep your knives sharp and in good condition for a long time, you'll soon find out that it's not only important to understand the difference, but that both serve an important role. A dull knife forces you to exert more brute force to slice or chop, increasing your chances of having an accident.

Therefore it is important to 1 buy a good quality knife, 2 buy a good knife sharpener and honing rod, and 3 know how and when to hone and sharpen your knives to keep them in optimal condition. The blade of a knife comes to a sharper point from the bevel, however with regular use from cutting and chopping food, the bevel starts to bend by a certain extent. Although users may not be able to observe this bend, with time, it starts affecting the performance of the knife.

In order to correct this issue, you may need a honing rod or honing steel that can bring the knife edge to a straight position again. Experts advise honing kitchen knives almost every day, especially if you are using them more frequently. Proper honing routines can reduce the sharpening needs of knives as irregular routines can dull the blades. With repeated sharpening, you may end up reducing a considerable amount of metal from Japanese knives.

Note that, there are a wide range of honing rods available on the market; you can easily find one to keep your knives in the right shape. The sharpening steel and the honing steel : optically speaking they are very similar and often confused with each other.

There is, however, an important difference between these two tools. It is the goal you pursue: sharpening or bending. A sharpening steel removes material from your knife. By moving the edge alongside the steel remove steel to restore the V-shape of the edge. A sharpening steel can therefore be used to sharpen knives that have become blunt after frequent use. If you would use a sharpening steel on a daily basis little would be left of your blade after some time.

A honing steel, on the contrary, is not used to sharpen but to restore the bent edge. We call this folding back the burr. You can basically do this every time before you start using your knife. By doing so you make sure that the edge is straight and not curved.

The main difference between a sharpening and a honing steel is therefore whether or not material is removed. Honing steels are made from steel that has no sharpening function. Sharpening steels are ceramic or have a diamond coating and therefore harder than steel.

Most people are aware that they should be sharpening their knives, but what does it actually mean to sharpen a knife? And what about honing? If you're in the majority that doesn't know the difference between these two processes, keep reading. Honing and sharpening have one major similarity: They are both ways to keep your knives sharp and effective.

But they are not the same thing, despite the fact that the terms are often conflated. To understand the difference, you first need to understand why knives get dull. In other words, a knife that needs to be sharpened is one that no longer has "teeth.

Honing is just maintaining an edge that is already sharp. A honing steel pushes the edge of the blade back into alignment. This may also be referred to as "folding back the burr.

Sharpening on the other hand refers to actually removing material from the blade's edge, usually by grinding it against a sharpening stone. If you're regularly honing your knife, you shouldn't need to sharpen it more than twice a year, depending on how often you use it.

So what's the difference between honing and sharpening? Sharpening removes material from the blade to produce a new, sharp edge, while honing keeps the blade sharp by pushing the edge of the knife back to the center.

As we have seen, it is critical for professional service firm owners to understand, track and manage against all three metrics — utilization, realization and profitability. By doing so, you will gain a comprehensive and accurate view of your business, the talent working in it, and the best pathways to growth and scalable success that you can pursue.

Interesting article. How does this work in practical terms? Can you direct me to any resources for how I might incorporate this approach in my business. The part on the profitability made me think about the problem in a different way as you intended. Previously I mostly thought about utilization. Your email address will not be published. Save my name, email, and website in this browser for the next time I comment. Subscribe for Blog Updates. Email Address.

Subscribe for RSS update. Recent Blog Articles. Read more. New Strategies for Finding Customers for Your Small Business in the Post-Pandemic World Check out these five tips that can help small business find new customers in a post-pandemic world.

And if you are using the right software to track time, you will be able to better understand how your employees are using their time:. There are many reasons to record non-billable hours in a Professional Services Organization: the employee can be working on a commercial proposal or working on an internal project.

In both cases, it is important to have metrics about his non-billable time, because it would be a mistake to see that his realization rate is low and jump to conclusions that his time is not optimized. In many cases, commercial activities and internal projects have high returns.

Recording precisely and looking at the right reporting is the first step. The next step is to optimize your resources, and this will be the topic of another post. It takes everything into account past and future time, expenses and tells you if you can anticipate to over perform or under perform the project.

Of course the denominator takes into account the different daily rates of each member involved in the project. Billing for additional time could strain the client relationship to the point where it is not worth it to bill the extra time this year.

If a job does not meet certain realization targets it might not be worth taking on because the firm is putting too many resources into something that does not yield an appropriate return. While utilization is a generally a personal metric, realization is an engagement metric. For many firms it is not possible to accurately calculate an employee's realization because hours that are written off are not usually traced back to the person who billed them.

Managers tend to be evaluated on how well their engagements go and realization is one of the key areas. Therefore, it's in an engagement manager's interest to have the least amount of chargeable hours within reason to show that they can get the engagement done more efficiently and come in under budget. At the same time, not charging all hours to an engagement can hide some of the key issues from the Partner, who likely needs to know about those issues when considering how to justify a fee increase for the client.

When comparing the practicality of these two metrics, we can see that there is a conflict. With utilization, staff want to charge as many hours as possible to make themselves look good and busy which can sometimes lead to inefficient work.

On the other hand, good realization on the job depends on spending fewer hours to get the work done. As a result, you could end up with the following:.

Realization rates should not be a sign that the job was done poorly but instead as an indication that the job could be more efficient. The main distinction is the use of realization rates as an indication for change instead of a means of evaluation. Secondly, if time is being cut from a job year after year then this is an indication that the price of the job is not being appropriately reflected in the billing. This has more to do with pricing then it has to do with efficiency.

Poor realization on a job could likely mean that the ceiling on the job is too low and a conversation needs to be had with the client. Traditional billing for accounting services usually comes in the form of hourly billing. The work performed during the course of the engagement is charged to the job and at the end of the engagement the partner decides how much to bill the client.

This is like taking your car to a mechanic and finding out how much you owe after the work is performed; not the best system for pricing.

The main drawback to this form of billing is the lack of consideration of the value of service provided to the client. Traditional pricing of accounting services focuses on inputs rather than outputs and charges based on the cost of time rather than the value of service.

Instead, accounting firms should give clients pricing options for different levels of service instead of one flat billing rate. If the price of accounting services are already determined ahead of time and the incentives of the engagement are structured around providing value to the client then management and staff will have the same motivations. Accounting firms should focus more on the price the client is willing to pay for a service and find ways to provide this service using the appropriate amount of capital.

By aligning these incentives and rethinking the way accounting firms bill clients, accounting firms can increase both value to the client and profits to the partners. Looking for more articles related to tax policy and accounting? Well be sure to check out our article archives! What is Realization?

Northern students are deeply involved in real-world scientific and creative research, professional conferences and educational community service from the start. Present at a national conference, travel abroad, or earn a leadership role in a student organization.

What will you do at NMU? Northern's campus is right in the heart of Marquette, MI and stretches all the way to the sandy shores of Lake Superior. Northern has a distinctive sense of place — some refer to it as the upper hand, but we refer to it as "home". Northern Michigan University, located in Marquette, MI, is a dynamic four-year, public, comprehensive university. Explore our website and see all that NMU has to offer. This page is designed to aid you in quoting, paraphrasing and summarizing in order to help you avoid plagiarism.

These three writing techniques are often used to provide support to your writing in ways that support an argument or call attention to something. Quoting, paraphrasing and summarizing are similar in that they allow a writer to incorporate another writer's work into his or her own work. However, they are different in the methods of application. Quotation s are identical in every way to the original. Quotes are short and the most impressive segment of the original work.

Quotes are always accompanied by the citation from the original source. Quotes must be enclosed within quotation marks. Quoting is a tool for highlighting the meaning, clarifying, or to support the text which is put within quotes. This is used to provide information about the quoted work be it in a positive or negative aspect. Quoting always involves due respect to the author of the work and compliance with copyright laws. They are borrowed for the purpose of review.

Some famous quotations are used as a means of inspiration and conjure up deep thinking from the reader. Paraphrasing Paraphrasing involves copying the thought from another author and putting it into your own words.

It is a summary of what you have heard, read, or have seen somewhere into your own style of writing. What you paraphrase is your own work with the original idea borrowed from someone else. Paraphrasing does not involve the use of quotation marks. The important characteristics of paraphrasing are:. Paraphrasing does not involve copying.

Paraphrasing involves grabbing the original idea and putting it into your own words. Paraphrasing does not intend to change the original meaning of the text. Paraphrasing must always be accompanied by the citation from the original source.

Let It Simmer Sep 27, University of Louisville Writing Center. How are the papers I'm asked to write in my major different from those in English , , and courses?

I want to get started writing early, but how do I begin? How do I get started writing a personal statement?

I have a lot to say, but how can I organize my thoughts? How can I learn how to write in a new genre for example, personal statement, resume, or literature review? How can I find good sources for my research paper? What are some strategies for working sources into my research paper?

What is the difference between quotation, paraphrase, and summary? How can I avoid plagiarizing? What are some strategies for improving my grammar and punctuation? How should I approach writing a literature review at the graduate level?

Definitions Quotation reproduces a statement word-for-word as it appears in its original source Paraphrase explains a statement by using your own words and sentence structure Summary explains a statement using your words, but typically condenses a larger statement into a shorter explanation How to decide which approach to use Direct quotations can be useful when the exact wording of a statement is important.

Example 3: Anne of Green Gables is a book series that follows the life of an unruly red-headed orphan as she grows from an romantic adolescent into an independent young woman.

What can the Writing Center do to help? UofL Writing Center Blog. Upcoming Events.

Why is "internet" a proper noun? Which proper nouns should be capitalized? What are some examples of plural nouns? Can you change a common noun to a proper noun? What's the definition of a proper noun? What are some examples of collective nouns? What are some examples of common nouns? For example,.

So he lied to his mother. After he had spoken to the teacher, Martin felt relieved. Personal pronouns are the most common pronouns; they are the words that first come to our mind when we first hear the word pronoun.

Personal pronouns can be mainly classified as subject pronouns and object pronouns. Apart from personal pronouns discussed above, there are several other types of pronouns. They are,. Ex: This, These , That, Those. Interrogative Pronouns : Pronouns that are used to ask questions. Relative Pronouns: Pronouns that are used to add more information to a sentence.

Ex: which , whom, who, that , whose. The next article in this series discusses pronouns in detail. We now have a more accurate idea of what a noun is, and we can classify more words as nouns than we would if we were to use the standard definition given at the beginning of this article.

Notice that it has all the properties of a noun:. To simply define a noun as a word that names a person, place, thing, or concept is not always accurate. Hopefully, this article has shown you how to identify nouns in any sentence and how to avoid misidentifying other kinds of words as nouns.

Reference :. Aarts, B. Oxford modern English grammar. Jake Magnum. What Is a Noun? Common Nouns, Proper Nouns, and Pronouns. Related Posts See All. Interjections: A Simple Definition. Conjunctions: A Simple Definition.

The statement also announced the formation of "The World Islamic Front for Jihad against the Jews and Crusaders," which consisted of a tacit alliance between Bin Laden, his supporters, and a number of regional Islamic militant groups. Following Al Qaeda's bombings of the U. Cole in Yemen , Bin Laden refused to take direct responsibility for the attacks, but claimed that he approved of the strikes and shared the motivations of the individuals who had carried them out.

Bin Laden argued that the bombings should be seen by Americans and the world as retribution for U. Osama Bin Laden's longstanding threats to strike the United States came to fruition on September 11, , and Bin Laden and others subsequently issued several statements confirming Al Qaeda's responsibility for the attacks on New York and Washington.

Following an established pattern, Bin Laden acknowledged his support for the hijackers and repeated his claim that strikes on American targets should be viewed by Muslims and Americans as a defensively motivated response to perceived American aggression in the Islamic world.

Statements attributed to Bin Laden and Al Zawahiri since have promised further attacks and sought to justify Al Qaeda's targeting of American and British civilians by arguing that Western societies are morally corrupt, recent democratic reform and human rights initiatives are insincere or bankrupt, and American and British civilians should be held accountable for the policies of their democratically elected governments in the Middle East that Al Qaeda finds objectionable or unjust.

Several Al Qaeda statements have addressed the motives for the Embassy bombings and other terrorist operations, but relatively few statements have been made regarding Al Qaeda's strategic goals in planning and executing the September 11, , attacks on New York and Washington.

A text attributed to Al Qaeda military commander Sayf al Adl released in May identifies three primary objectives for the September 11 attacks. Al Adl indicates that in the opinion of Al Qaeda's leadership, this primary objective was "partially achieved," although "other strikes" would have had a greater impact if they had been successful.

However, Al Adl does not identify specific planned attacks that may have been disrupted since September Al Qaeda's second objective, as identified by Al Adl, was to signal and support the "emergence of a new virtuous leadership" dedicated to opposing "the Zionist-Anglo-Saxon-Protestant coalition" that Al Qaeda blames for a litany of social and political ills in the Islamic world.

Analysts have associated this stated objective with Al Qaeda leaders' views of themselves as the vanguard of a broader global Islamic movement and their desire to inspire political upheaval and change across the Islamic world. The third and "ultimate objective," according to Al Adl, "was to prompt [the United States] to come out of its hole. Reflecting on the subsequent U. Al Adl and others have conceded that the attacks on New York and Washington were not totally successful, while arguing that the September 11 attack "was enough to prompt the Americans to carry out the anticipated response"—namely direct military action within the Islamic world.

Both Bin Laden and his deputy Ayman al Zawahiri have criticized the population and governments of the Islamic world for failing to answer their calls to arms and for cooperating with the United States and its allies. These criticisms have been coupled with renewed calls for armed "resistance" against the United States and its allies from Al Zawahiri, Al Adl, the late Al Zarqawi, and others. In and , Bin Laden personally addressed the governments and citizens of Europe and the United States directly in an effort to discourage further support for their respective foreign policies in the Islamic world.

In April , Bin Laden proposed a "truce" with Europeans if they agreed to abandon their support for the United States and their military commitments in Iraq and Afghanistan.

The offer was resoundingly rejected by European leaders and their citizens. In October , on the eve of the U. These sentiments were echoed in tapes issued by Al Zawahiri in , in which he cited Bin Laden's truce offer and characterized Al Qaeda's message to Americans and their allies as "crystal clear.

Let them bear the consequences of their rejection. Bin Laden and other Al Qaeda leaders have cast further doubt on the validity of their truce proposals by simultaneously calling for further attacks on U. The first tape, released on December 16, , received media attention for its praise of an Al Qaeda-affiliated group's attack on the U. Bin Laden appealed directly to "the silent ulema " religious scholars and business and community leaders in Saudi Arabia to withdraw their support for the ruling Al Saud family.

In the second tape, released on December 27, , Bin Laden underscored Al Qaeda's interest in Iraq and support for the ongoing insurgency. Bin Laden's January message implied that Al Qaeda operatives had infiltrated the United States and were preparing to strike. In December , Bin Laden identified the conflict in Iraq as "a golden and unique opportunity" for jihadists to engage and defeat the United States, and he characterized the insurgency in Iraq as the central battle in a "Third World War, which the Crusader-Zionist coalition began against the Islamic nation.

On a strategic level, Bin Laden has employed well-known Quranic injunctions against failing to contribute to "the cause of God" to appeal to Muslims to support Al Qaeda and its jihadist affiliates in Iraq politically, financially, and militarily.

Subsequent statements attributed to Al Zarqawi and Ayman al Zawahiri have underscored the importance of the conflict in Iraq to the jihadist cause from Al Qaeda's perspective.

Both men vehemently denounced the successful constitutional and electoral processes that have laid the groundwork for the formation of the new Iraqi government: Al Zawahiri has repeatedly argued that the democratic reforms initiated by the United States in Iraq and Afghanistan are incomplete and insincere, while Al Zarqawi adopted more sectarian rhetoric in seeking to dissuade Iraq's Sunni community from participating in the country's democratic processes and to condemn Iraq's Shiite political organizations and communities on religious grounds.

On a tactical level, statements from leading Al Qaeda figures have demonstrated a degree of differentiation in their preferred methods for opposing coalition forces in Iraq and the new Iraqi government. Bin Laden has identified "martyrdom operations," or suicide attacks, as "the most important operations" for disrupting the activities of the United States and its allies.

He has applied similar disregard for ethnic, linguistic, and ideological differences in issuing condemnations of so-called collaborators; identifying Arabs cooperating with Iraqi and coalition authorities as equally guilty parties. These differences became public in October after the publication of an intercepted letter reportedly written by Al Zawahiri to Al Zarqawi in which Al Zawahiri offered advice to Al Zarqawi on his campaign in Iraq.

Specifically, Al Zawahiri questioned the wisdom of pursuing a campaign against Shiite Iraqis on a sectarian basis when sectarian violence may reduce overall public support among the region's Sunni Muslim population for Al Qaeda's objectives. Abu Musab al Zarqawi and Al Qaeda military leader Sayf al Adl have referred to the current situation in Iraq as an opportunity for the global jihadist movement to take advantage of insecurity in the heart of the Arab world and to spread into neighboring areas.

Al Adl has speculated that the ongoing violence in Iraq may spread into Syria and Lebanon, which could give "the Islamic action a vast area of action and maneuvering" and help it to attract "tremendous human and financial resources.

Al Zarqawi's group claimed responsibility for two terrorist attacks in Jordan as well as a rocket attack launched against Israel from Lebanon in December The Islamic State and its leaders share the strict anti-Shiite sectarian views of Al Zarqawi and routinely refer to Iraqi Shiites in hostile, derogatory terms while launching attacks against Sunni and Shiite government officials and civilians.

In July , Al Baghdadi released an audiotape threatening to launch attacks against Iran unless the Iranian government withdraws its support for Iraqi Shiites. The Islamic State of Iraq's insistence on enforcing their strict interpretations of religious law on Iraqi civilians and targeting members of other insurgent groups, including the religiously oriented Islamic Army of Iraq, has led to fighting that has killed insurgents and Al Qaeda operatives across western and central Iraq in recent months.

Since December , Ayman Al Zawahiri has congratulated Al Baghdadi for the establishment of the so-called Islamic State and has reiterated his plea for fighters in Iraq to overcome their differences in the aftermath of fighting between the Islamic Emirate and other Sunni insurgent groups. The operations of Al Qaeda affiliates continue to be complemented by centrally-planned ideological outreach activities. In a January 30, audiotape, for example, Ayman al Zawahiri identified "three foundations" of Al Qaeda's political ideology and applied them to events in Iraq and elsewhere.

The "three foundations," as outlined by Al Zawahiri are as follows:. Osama Bin Laden, Ayman al Zawahiri, and the late Abu Musab al Zarqawi have applied these and other similar principles to issues of democracy, reform, and conflict in Iraq, Saudi Arabia, Afghanistan, Egypt, and the Palestinian territories.

In both of his December statements, for example, Bin Laden clearly stated his view that democracies, constitutional governments, and insufficiently Islamic monarchies are equally unacceptable forms of governance for Islamic societies because they empower human rulers and man-made legal systems rather than "the law of God.

The initial goal would be to concentrate efforts against the U. The next step would then be to overthrow the apostate regimes, creating the conditions for the emergence of authentic Muslim governments. The definition of the U. New York: Alpha. It is our framework that lets us define al-Qaeda as a terrorist group. We then have the use of terror with the intention to alter the correlation of forces, but it is not expected that the terrorist act in itself will directly alter the result in favor of the group.

The statement above can be evaluated by looking at the concrete impacts of the terrorist attacks. Note, therefore, that significant damage was caused, but that the correlation of forces between the U. Besides, the statement cited above can also be evaluated through the prism of al-Qaeda's finances. Most of their resources are directed to carrying out terrorist attacks 14 14 According to data assembled by Byman a, p.

The cost of the attacks on the London metro were somewhere around 8, GBP. With relation to revenue, al-Qaeda seeks to not restrict itself to just one sponsor country. As a result, al-Qaeda had to diversify its sources of income.

Studies in Conflict and Terrorism. Accessed on January 28, Despite these diverse sources of financing, this total would not sustain a direct confrontation with the U. We therefore have more important evidence that the link between the acts and al-Qaeda's political objective is indirect, which allows us to categorize al-Qaeda as a terrorist group in the terms we have proposed here.

Zarqawi even went to Afghanistan to fight against the Soviets, but returned to Jordan at the end of the conflict, ending up participating in groups opposed to the government. However, he was arrested in after batches of explosives were found in his possession. After leaving prison in , Zarqawi returned to Afghanistan, seeking the support of bin Laden in order to build his organization. Furthermore, bin Laden and Zawahiri disagreed with the extremist views of Zarqawi, particularly with his emphasis on attacking Shiites, who the Jordanian accused of betrayal.

Despite their differences, both groups managed to work together, above all because of the fact that Zarqawi operated in the Levant — a region that spans from Jordan to Syria — where al-Qaeda was fragile. The U. Chosen by then-President George W. Bush to command the provisional authority of Iraq, Paul Bremer took two decisions that contributed to increasing the destabilization of the country.

In , taking advantage of this situation, Zarqawi swore loyalty to bin Laden, giving birth to al-Qaeda in Iraq. This association brought benefits for both groups. Despite these gains, the relationship continued to be permeated with divergences because bin Laden and Zawahiri were pressing for terrorist attacks focused on U. After the death of Zarqawi in June and a series of attacks on al-Qaeda in Iraq when Sunni tribes allied with the U.

Bin Laden and Zawahiri looked to intervene, advising the remnants to discard the objectives and tactics designed by Zarqawi and to seek the support of the local population. The decision taken, however, went contrary to that advice. Shortly before his death, Zarqawi had founded a council composed of various jihadist groups acting in Iraq because he recognized that it made no sense for al-Qaeda in Iraq to compete with them. This council then announced the formation of the Islamic State of Iraq, leading Abu Hamza al-Muhajir, Zarqawi's successor, to swear loyalty to this new body, which was led by Abu Omar al-Baghdadi.

However, in , the Islamic State of Iraq seemed to have its days numbered. Two events, however, ended up helping the Islamic State of Iraq survive. First, after the withdrawal of U. Such a stance galvanized Sunni resistance, throwing it into the arms of extremist movements acting in the country, especially the Islamic State of Iraq. The second event was the emergence of the civil war in Syria in If the sectarianism between Sunnis and Shiites in Iraq was of the utmost importance in allowing for the regrouping of the Islamic State of Iraq, the Syrian context allowed al-Baghdadi to expand his operation radius.

The border between Syria and Iraq had always been porous, which allowed jihadists to penetrate Iraqi territory. Jihadist groups now returned to Syrian territory and destabilized the country even more. The Islamic State of Iraq took advantage of this situation and entered the conflict, especially through the Jabat al-Nursa organization, which was formed in January Finally, on July 04, , after taking large portions of Syrian and Iraqi territories, Baghdadi declared the formation of a new caliphate, occupying the position of caliph himself.

Like Al-Qaeda, the origin contexts cited above point to the relevance that U. Likewise, the status quo that it so longed to alter was also one of asymmetry between Muslim countries and the West. The difference, as one will see, rests in the justifications for the goals sought by ISIS, as with the means of action, which will be explored in the next section. In ideological terms, however, the biggest difference between the groups was perhaps the apocalyptic bias of ISIS.

It deals with a process of purifying Islam, to the degree that some chosen ones will determine who should be extirpated from the political community, as well as those from outside it who threaten that same community. Furthermore, Baghdadi, in addition to having a degree in Islamic studies from the University of Baghdad and having worked as an Imam in Baghdad and Fallujah, considers himself to be a direct descendant of the prophet Muhammad, which would legitimize even more his interpretation of Muslim teachings.

This vision of the world presents relevant implications, above all about the definition of enemies of the caliphate. Among its list of antagonists, ISIS believes that it must begin to eliminate those who are closest, such as the Shiites and Kurds, for example. Rio de Janeiro: Bertrand Brasil. All told, the political objective of ISIS is also the reversal of the situation of the Muslim world's submission.

However, in contrast to al-Qaeda, such a reversal has, as stages, the territorial affirmation of ISIS, which implies the definition of local and regional enemies. This is to be carried out without overlooking, however, the threat that external actors such as the U.

To reach the objectives delineated above, it is possible to argue that ISIS has, roughly, two types of main strategies, each of which is related to one of its tasks. With relation to the territorial consolidation of the caliphate, the strategy used is to build a state while its transnationalization involves other means, among them the terrorist political use of terror.

Both the U. Annual Review of Political Science. Taking this path, it seems to us that the events above allowed for ISIS to undertake a war of conquest on the territories and incite a political revolution in the region.

The conquest of a territory the size of the United Kingdom is a more concrete example of this. The second step, however, is understanding which strategies for political stabilization ISIS used.

Finally, 'caudillismo' is when the government of a certain country is successively filled by notable figures that can only stabilize it provisionally. In general, totalitarian regimes stabilize themselves by imposing power bargains between classes, parties, ethnicities, etc. At the same time, they incorporate old structures of power with a new political apparatus, interested above all in a continuous ideological transformation. Such an institutional design has as a goal not only the control of the areas it has seized, but also that of minimizing the impact that the occasional death of one of its leaders could have on the functioning of the organization.

In addition to political bargains with the population for the establishment of a new government structure, another strategy of the foremost importance is the provision of services. ISIS has renovated roads and highways, improvised free community kitchens and looked to guarantee the supply of energy. These actions are evidence not only of a preoccupation in establishing legitimacy with the populations of the occupied territories, but they also point to efforts to control the territories because, for example, the repair of highways is fundamental for the movement of troops.

However, we cannot forget another facet that has made ISIS become known worldwide: the episodes of abuse and violence perpetrated in its territories.

No less revolting are the occurrences of abduction and slavery, targeted primarily against ethnic and religious minorities. These and other examples allow us to state that ISIS's strategy of local control entails the provision of services and the non-terrorist use of terror, that is, that the use of terror is directly linked to the objective of controlling the local population in the present moment.

In: Bringing the state back in. Cambridge: Cambridge University Press. Establish a presence in societies marked by sectarian, tribal, ethnic, and political tensions; Accentuate these divisions by making use of calculated terrorist attacks, creating internal conflicts or even external confrontations between potential adversaries with the purpose of undermining morale and strength; When the military control of territories is possible, extract all resources possible in order to finance additional expansion; Use, in a planned way, propaganda to air an image of strength; So far, al Qaeda has given priority to widening its regional reach.

As of early , it has six core branches stretching from the Sahel to the Indian Subcontinent. The Pentagon estimated that it still had at least 10, fighters. In , it managed to sustain attacks—notably assassinations and bombings—in both countries. Yet there were key differences between the two battlefields. Image Credit Data collected by Aaron Y. It vanquished Huras al Din, the local al Qaeda branch in June But there are still questions about whether its political project—through the Salvation Government—will succeed or, instead, illustrate shortcomings ruling a society.

HTS has not been as authoritarian as ISIS, but it has frequently arrested opponents or killed activists and civilians. If HTS can survive, its brand of insurgency and governance could appeal to other jihadi groups looking for a model, especially given the failure of ISIS to hold its territorial control. The Islamic State is playing this game too, and wherever there is a call to jihad, there is a rivalry. Although attention is focused on the Islamic State, Al Qaeda affiliates have done well in recent months.

The Islamic State has gained support from a number of important jihadist groups. In March, Islamic State supporters in Yemen bombed Houthi mosques, playing on the sectarian war narrative that the Islamic State has long emphasized and Al Qaeda has long sought to suppress—indeed, AQAP immediately issued a statement publicly disavowing any involvement in the mosque bombings.

It is difficult, however, to gauge the overall level of Islamic State support. Al Qaeda has historically been fairly quiet for a terrorist group when it comes to claiming and boasting of attacks, while the Islamic State often exaggerates its own prowess and role to the point of absurdity.

In the past, when an affiliate joined Al Qaeda, it usually took on more regional activities and went after more international targets in its region, but did not focus on attacks in the West.

By taking on the Islamic State label, local groups seem to want to attach themselves to a brand that has caught the attention of jihadists worldwide. Yet this ascendance may be transitory. Like its predecessor organization in Iraq, the Islamic State may also find that its brutality repels more than it attracts, diminishing its luster among potential supporters and making it vulnerable when the people suddenly turn against it.

The good news is that the Islamic State is not targeting the American homeland—at least for now. Its emphasis is on consolidating and expanding its state, and even the many foreign fighters who have flocked to its banner are being used in suicide bombings or other attacks on its immediate enemies, not on plots back in the West.

Western security services are on high alert against the Islamic State threat. The thousands of foreign fighters under its banner are post a risk of greater regional instability at the very least, and U. Many of these individuals will have had little or no contact with the Islamic State as an organization, but they find its ideology and methods appealing and will act on their own. Ironically, some of these individuals may have preferred to go to Iraq and Syria, but Western disruption efforts make it easier for them to attack at home.

The United States and its allies should try to exploit the fight between the Islamic State and Al Qaeda and, ideally, diminish them both. Efforts to stop foreign fighters should stress this infighting.

Playing up its atrocities, especially against other Sunni Muslims, will steadily discredit the group. Military efforts matter tremendously beyond the immediate theater of operations. For Al Qaeda, the constant drone campaign has diminished the core in Pakistan and made it harder for it to exercise control over the broader movement.

Zawahiri himself is an important target, as he is the last major figure of the original generation of Al Qaeda with a global profile, and he will not be easily replaced. For the Islamic State, defeat on the ground will do more to diminish its appeal than any propaganda measure. If it fails at this mission by losing territory, its luster will diminish. The threat to U. Al Qaeda, its affiliates, and local jihadist groups have long put them in their crosshairs, and the Islamic State is likely to do the same.

The overall level of risk remains roughly similar, but their manner of death if captured is likely to be more gruesome at the hands of the Islamic State.

A CTO sets strategic objectives concerning the use of corporate technology to lure in more customers. This makes it easier for the company to achieve its long-term goals. Currently, Michael Kratsios assumes this role—the fourth individual to do so since the office began.

Many people get chief technology officers CTOs confused with chief information officers CIOs because they both happen to manage business technology. Although they're both executive-level positions, the roles couldn't be more different. T he main difference between the two jobs is that a CIO focuses on internal technology, while CTOs focus on customer-facing technology.

These are two different beasts. For example, a CTO will have lots of software engineering expertise. In contrast, the ideal CIO candidate is going to have a long history of working in a company's IT department. No one person will have the skill set to excel in both roles, nor will they be able to effectively manage the workload of each position.

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That's precisely what you get when you hire us to do your bidding. CIO vs. Click here to download. What is a CIO? Knowledge of business operations It used to be that a CIO only needed to know about computer information systems.

Some companies combine the two but the roles are different. If your business is of significant size and planning to grow, you need both. The IT Director is the head of the IT department where their primary role is to oversee the daily tasks and operations.

The CIO, while likely capable of accomplishing the tasks associated with the IT Director, is responsible for the strategic technology planning for the organization.

The CIO also participates in new technology initiatives and evaluates their impact on the business. The role of the CIO and the IT Director are similar in that both are involved in technology leadership for the organization. Apart from their set role, CFOs can also serve as strategic advisors to other C-suite executives within the organization.

They bear the responsibility of strengthening the financial position of a company through recommendations and strategic investments.

However, many of them strive for MBA s since the job is more than just working numbers. A chief information officer or CIO is a company executive in charge of the implementation, management, and usability of both information and computer technologies. They answer to the CEO of the company. Since the introduction of cloud computing, big data analytics , wireless communications, and mobile devices, CIOs are responsible for creating new strategies and computer systems so the company can stay up-to-date with the fast-changing global marketplace.

CIOs usually move up from positions in the company such as IT managers , information security managers, technology directors, etc. CIOs are usually information technology or computer science graduates who have moved up from other positions year over year. It requires time, dedication, and effort. However, there is no single path you have to follow to reach a certain position within a company. Some choose to take a lower position in an organization and slowly move up; while others choose to open their own business and become entrepreneurs on their own.

Landing your C-suite position should require a year plan, meaning you have time to develop and shape your experience. Keep in mind that as the tech world evolves, so will your position. As a future CIO, keeping up with the current technology trends should be a top priority. The high and low end of this position will largely depend on where in the U. ZipRecruiter noted that qualified professionals can earn more by advancing past a CIO position and providing higher value to the company by taking on additional responsibilities.

You can add more responsibilities and demonstrate higher decision-making skills to advance even further in your career. A chief technology officer holds an executive role focused on the growth of the business by developing technology customers want to buy. In short, they hold a deep understanding of the technical needs of the business. Forging a path as a CTO involves understanding what is best for the company.

This position can easily collaborate across departments with the chief marketing officer CMO or chief operating officer COO to develop strategies that will benefit the company. As new trends and needs arise, the CTO should be on top of how to best implement systems that will work. Additionally, according to a blog by Oracle, CTOs have more job flexibility when migrating from one company to another.

The CTO is less concerned about back-end technology but more focused on how technology can improve the customer experience. Whereas a CIO is exploring productivity for internal teams, CTOs are researching what will make a business grow using its website or through its service offerings. This gives chief technology executives more room to move from company to company because their skills are not deeply specific to the company itself.

Here is a list of requirements to prepare for the job as a CTO:. These are not identical in every company you apply to but provides a great outline for knowing which skills to focus on along your career path.

The goal of a CTO is to help their organization excel by engaging in technology the right way. This involves keeping a finger on the pulse of industry trends, emerging technologies, and what is best for business. Then, look at how a CTO can use this knowledge to set their company apart in a unique way.

On average, a chief technology officer in the U. Zippia also specifies that you can earn more depending on the industry you work in. The top four highest-paying industries for a CTO are:.

How you approach business processes and technology strategy will largely determine which role you would be best suited to. Both roles will help improve the efficiency of the business, but your goals must outline which part of the business is your passion.

The Chrysler blends an iconic exterior design with a spacious, sophisticated interior featuring best-in-class interior space and passenger volume to create a unique driving experience.

The has the most advanced available AWD system in its class, best-in-class V8 horsepower and torque, and the largest standard touchscreen in its class 8.

New optional appearance packages are available for The Chrysler offers 5 different trim levels. Its torque is foot-pounds at 3, rpm and the compression ratio is 9. The Touring and Limited models have an gallon fuel tank and run on unleaded gasoline. The Touring gets 18 miles per gallon mpg in the city and 26 mpg on the highway. The Limited gets 17 mpg in the city and 23 mpg on the highway with all wheel drive. With rear wheel drive, the Limited gets 17 mpg in the city and 25 mpg on the highway.

Be sure to stop by Ourisman Chrysler Jeep Dodge Ram to check out the selection of Chrysler models and take one or more out for a test drive. Image used with permission via Chrysler. Write a comment Name required.

Mail will not be published required. First Name:. Last Name:. Breaking Down the Chrysler Trim Levels. Touring The base trim of the Chrysler is the Touring trim level, and it features power front seats, cloth material on the seats, and a set of inch wheels.

Limited The Limited features a host of upgrades from the base Touring edition. Write a comment Name required Mail will not be published required Website.

Spacecraft have flown by or orbited more than a dozen asteroids: most recently, New Horizons flew by Arrokoth, Hayabusa 2 orbited and sampled Ryugu, and Osiris-REX visit to Bennu is still in progress. Additionally, dozens of asteroids have been mapped via radar during their near-Earth encounters. Many more remain known only as faint points of light. NASA estimates the total number of asteroids is somewhere between 1. Searching out and cataloging asteroids has been the fond pursuit of professional and amateur astronomers for centuries.

Now, for the amateur astronomer, asteroids represent the chance to try tracking down and observing objects that are a little more challenging to locate than the Moon or bright planets. Comets are a different class of objects, yet if you could visit a comet far from the Sun, you might have a challenging time distinguishing it visually from an asteroid. It would likely look quite similar, just another tumbling, asymmetrical object.

While asteroids are rocky, comets are made of ice, dust, and small amounts of volatile compounds, such as ammonia, methane, and carbon dioxide. Comets are also traditionally different from asteroids in that they tend to exhibit highly elliptical, or eccentric , orbits. The velocity of a comet varies considerably over the course of its orbit, with the comet speeding up as it approaches and swings by the Sun, and gradually slowing down until it reaches its lowest velocity at the far end of its orbit away from the Sun.

This is in stark contrast to asteroid orbits, which, although still ellipses, tend to be closer to circular. As a comet approaches the Sun, at around 5 astronomical units a. A scientist investigates a meteorite that landed in Sudan's Nubian Desert in Image credit: NASA.

The collection acts as a meteorite library for scientists. By studying different types of meteorites, scientists can learn more about asteroids, planets and other parts of our solar system. Because asteroids formed in the early days of our solar system nearly 4. Asteroid or Meteor: What's the Difference? The Short Answer:.

More about asteroids, meteors, and comets! In our solar system there are billions, possibly trillions, of rogue objects orbiting the sun. These spacefarers are too small to be called planets and are given the names of comets, asteroids, meteoroids, and if they reach Earth, meteors or meteorites. With so many labels, it's easy to forget which is which.

Asteroids: These are the rocky and airless leftovers from the formation of planets in our solar system. They mostly orbit our sun in the asteroid belt between Mars and Jupiter and range from the size of cars to dwarf planets.

Comets: Comets are dirty space snowballs of mostly ice and dust that formed during the birth of the solar system 4. Most comets have stable orbits in the outer reaches of the solar system past the planet Neptune. Meteoroids, Meteors, Meteorites: Meteoroids are tiny asteroids or the broken-off crumbs of comets and sometimes planets. They range in size from a grain of sand to boulders 3 feet 1 meter wide. When meteoroids collide with a planet's atmosphere, they become meteors.

If those meteors survive the atmosphere and hit the planet's surface, their remains are called meteorites. Sign in. Thanks for reading Scientific American. Create your free account or Sign in to continue. See Subscription Options. Go Paperless with Digital. What is an asteroid? What is a comet?

Non-steroidal anti-inflammatory drugs NSAIDs are commonly used to manage the pain and inflammation swelling and redness associated with some types of arthritis such as rheumatoid arthritis and other musculoskeletal disorders. NSAIDs are also used to treat non-inflammatory conditions such as migraine , period pain and postoperative pain, and to reduce fever. It can be used in low doses to reduce the risk of heart attack and stroke in high-risk patients. Prostaglandins are hormone-like chemicals in the body that contribute to inflammation, pain and fever by raising temperature and dilating blood vessels, which causes redness and swelling in the place they are released.

By reducing production of prostaglandins, NSAIDs help relieve the discomfort of fever and reduce inflammation and the associated pain. While NSAIDs are effective in relieving pain, fever and inflammation, they can cause unwanted side effects.

Gastrointestinal side effects such as indigestion , stomach upset including nausea or feeling sick or stomach pain are commonly caused by NSAIDs. Use of NSAIDs can also cause ulcers and bleeding in the stomach and other parts of the gastrointestinal tract gut.

NSAIDs with the exception of low-dose aspirin may also increase the risk of heart attack and stroke, even in healthy people. In general, using NSAIDs occasionally rather than every day, and at the lowest dose possible, reduces your chances of developing serious side effects. Take paracetamol for mild to moderate pain and fever before a NSAID as it has fewer adverse effects, unless you have been advised otherwise by your health professional. A topical NSAID cream, gel or ointment may provide enough relief from muscle and joint pain and inflammation, or relieve discomfort caused by strains or sprains.

While NSAIDs can potentially cause many side effects — some of which may be serious or life-threatening — if prescribed under the right conditions and used as instructed, they can be of great benefit. Risk factors include:. Tell your doctor or pharmacist if you have any of the risk factors above before buying or taking an NSAID.

Alcohol can irritate the stomach lining. Overuse of antibiotics can begin to cause antibiotic-resistant forms of bacteria to arise, such as some strains of methicillin-resistant Staphylococcus aureus MRSA. Painkillers are a type of medication which is used to relieve pain for people. These medications work by decreasing the production of prostaglandins in the human body which are what signals us to feel physical pain when we are sick.

By reducing the production of prostaglandins, they, therefore, decrease the amount of pain felt by the person taking the painkiller. The action of these painkillers by reducing the production of prostaglandins can also often be effective at reducing the amount of inflammation. Antibiotics and painkillers both work to help relieve a person during an infection, but they both work through different actions to do so and to help relieve the person of that infection.

Inflamed areas are responses to damage, while bacteria cause damage. Anti-inflammatory drugs are those that settle an inflammation, which is an area of red, raised,rash-like, often sore tissue. An inflammation is actually the body trying to heal an area by inflaming the tissue around it to protect it, so you should be quite certain that a particular inflammation is doing more harm than good before you take anti-inflammatory medicine.

Antibacterial drugs are those that specifically target bacterial pathogens. Antibiotics are antibacterial and work by breaking down the cell membrane and effectively bursting the bacteria. With no real structure or protection, the bacterium dies very quickly.

Inflammation is not the same as infection. Our experiment that was performed last year came to a conclusion that NSAIDs, notably: Aspirin, Ibuprofen and Diclofenac could inhibit the growth of some microorganisms including Staphylococcus aureus , Escherichia coli and Candida albicans.

These results, although performed in vitro were promising especially with the growing rate of bacterial resistance towards antimicrobial agents. Samples were taken from the oral cavity of patients with liver diseases. Cultures were made of the samples taken and they were inoculated onto an agar plate. The experiment was done twice to get accurate results. Results: The analysis of the obtained results shows that in group 1 antibiotics was the highest inhibition Conclusion: From the obtained results we can conclude that a mixture of NSAIDs and antibiotics does not improve antibacterial effect of antibiotics.

Special attention should be paid while administering NSAIDs to patients who are on antibiotic therapy since the combination of these two groups of drugs lower the antimicrobial effect.

In mushrooms the basidia are found along the gills or pores on the underside of the cap. Some mushrooms produce toxins that are lethal to humans. Glomeromycota mycorrhizae Most are mycorrhizal fungi that form a mutualistic symbiosis with the roots of plants. Microsporidia Obligate intracellular parasites of fish, humans and insects. Rachel Watson, M. AG Cell: rwatson uwyo. Classification of Fungi Fungi have been classically characterized and classified by the appearance of their colony color, size, etc , hyphal organization septate or coenocytic , and the structure and organization of reproduction spores.

Ascomycetes also cause plant diseases, including ergot infections, Dutch elm disease, and powdery mildews. This and other Saccharomyces species are used for brewing beer. Figure 7. The life cycle of an ascomycete is characterized by the production of asci during the sexual phase.

The haploid phase is the predominant phase of the life cycle. The Basidiomycota basidiomycetes are fungi that have basidia club-shaped structures that produce basidiospores spores produced through budding within fruiting bodies called basidiocarps Figure 8. They are important as decomposers and as food. This group includes rusts, stinkhorns, puffballs, and mushrooms. Several species are of particular importance. Cryptococcus neoformans , a fungus commonly found as a yeast in the environment, can cause serious lung infections when inhaled by individuals with weakened immune systems.

The edible meadow mushroom, Agricus campestris , is a basidiomycete, as is the poisonous mushroom Amanita phalloides , known as the death cap.

The deadly toxins produced by A. Figure 8. The life cycle of a basidiomycete alternates a haploid generation with a prolonged stage in which two nuclei dikaryon are present in the hyphae. Finally, the Microsporidia are unicellular fungi that are obligate intracellular parasites. They lack mitochondria, peroxisomes, and centrioles, but their spores release a unique polar tubule that pierces the host cell membrane to allow the fungus to gain entry into the cell.

A number of microsporidia are human pathogens, and infections with microsporidia are called microsporidiosis. One pathogenic species is Enterocystozoan bieneusi , which can cause symptoms such as diarrhea, cholecystitis inflammation of the gall bladder , and in rare cases, respiratory illness.

Histoplasma capsulatum Aspergillus niger Basidiomycota Basidia. Amanita phalloides Cryptococcus neoformans Amanita phalloides Microsporidia Lack mitochondria, peroxisomes, and centrioles.

Spores produce a polar tube Enterocystozoan bieneusi Enterocystozoan bieneusi Microsporidia unidentified Zygomycota Mainly saprophytes. Zygospores Rhizopus stolonifera Mucor spp. Rhizopus sp. Think about It Which group of fungi appears to be associated with the greatest number of human diseases? Eukaryotic Pathogens in Eukaryotic Hosts When we think about antimicrobial medications, antibiotics such as penicillin often come to mind.

Penicillin and related antibiotics interfere with the synthesis of peptidoglycan cell walls, which effectively targets bacterial cells. These antibiotics are useful because humans like all eukaryotes do not have peptidoglycan cell walls. Developing medications that are effective against eukaryotic cells but not harmful to human cells is more difficult.

Despite huge morphological differences, the cells of humans, fungi, and protists are similar in terms of their ribosomes, cytoskeletons, and cell membranes. As a result, it is more challenging to develop medications that target protozoans and fungi in the same way that antibiotics target prokaryotes.

Fungicides have relatively limited modes of action. Because fungi have ergosterols instead of cholesterol in their cell membranes, the different enzymes involved in sterol production can be a target of some medications.

The azole and morpholine fungicides interfere with the synthesis of membrane sterols. These are used widely in agriculture fenpropimorph and clinically e. Some antifungal medications target the chitin cell walls of fungi.

Despite the success of these compounds in targeting fungi, antifungal medications for systemic infections still tend to have more toxic side effects than antibiotics for bacteria. Anthony is relieved the ringworm is not an actual worm, but wants to know what it really is. The physician explains that ringworm is a fungus. He tells Anthony that he will not see mushrooms popping out of his skin, because this fungus is more like the invisible part of a mushroom that hides in the soil.

While not all fungi form mushrooms, most do form a network of hyphae, tube-like structures that allow the fungus to search out and absorb new food sources. Non-septate hyphae are generally single-cell organisms.

A fungus starts from a spore and the initial hypha grows out from that germ. The first hypha grows out, extending at the tip, or apex, and then begins to branch out into richer areas of food, forming a body of hyphae, the mycelium.

The hyphae exude digestive enzymes and absorb nutrients. As the mature fungus exhausts its food supply, it cannibalizes old hyphae and expands. Hyphae form more branches in areas that are richer in nutrients. Depending on the type of fungus, hyphae can be one large multi-nucleated cell, when they are called non-septate hyphae, or can have dividers between the individual cells, when they are called sepate hyphae. Septate hyphae have dividers between the cells, called septa singular septum.

The septa have openings called pores between the cells, to allow the flow of cytoplasm and nutrients throughout the mycelium. Hence, partitions or distinct cells are not present in aseptate hyphae. Due to the absence of cross walls, there are many nuclei together in aseptate hyphae. Thus, aseptate hyphae are generally multinucleated.

Primitive fungi mostly possess aseptate hyphae. Zygomycetes fungi are aseptate fungi. Furthermore, Mucor and Pythium are two more genera of aseptate fungi. Septate hyphae consist of septa between cellular compartments while aseptate hyphae lack septa or cross walls. So, this is the key difference between septate and aseptate hyphae.

Furthermore, septate hyphae are an advanced form of hyphae which is at low risk of damaging the entire fungus upon damage to a hypha while aseptate hyphae are a form of primitive hyphae that is at a higher risk of damaging the entire fungus upon damage to a hypha. Therefore, this is also a difference between septate and aseptate hyphae.

Western State Sales Tax Updates Explore some important sales tax updates coming out of Western states so you can get caught up and make any changes as necessary to keep your company compliant. Online Ongoing Registration. Join an online network of sales tax professionals who want to grow their sales tax expertise and connect with equally passionate peers. Annual memberships include a year of live webinars, office hours with Diane Yetter, a sales tax tools library, and more!

Enroll Now. A great starting place to learn about fundamental sales tax concepts and general applications to business. Sales Tax Holidays Stay updated on what sales tax holidays may be going on in your state! This chart includes information about recent, current, and upcoming sales tax holidays.

Sales Tax Amnesty Find details such as filing dates, tax types, and amnesty benefits for current, recent, and upcoming amnesty programs for each participating state.

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North Carolina. North Dakota. State income tax rates tend to be lower than federal tax rates. The table below shows the number of tax brackets in states plus D. Note that the dollar amounts in the income brackets apply to single filers; in many states, the income brackets double for joint returns. Tax rates. Source: Federation of Tax Administrators. What is a state income tax? How state income tax rates work. No tax income at all. States with no income tax. States with flat income tax rates.

North Carolina. States with progressive tax structures. District of Columbia. New Jersey. New Mexico. New York. Historically, general sales or use tax has been a chief element of state revenue systems. As of , sales tax revenue comprised roughly one third of the total tax revenue collected by the states. The lucrativeness of the sale tax for states had, however, diminished somewhat before this.

In , for the first time since the Great Depression, sales tax accounted for a smaller share of the states' tax collections than personal income tax. Almost all states employed a statewide sales tax, which ranged from 2. Only five states did not have a statewide sales tax. Additionally, many states allowed the levying of additional local sales taxes, which were then added to the state's tax.

The table below displays the state tax rates, average local tax rates, and combined tax rates for all 50 states in The table below summarizes sales tax rates for the 50 states in as well as their policies with respect to types of items commonly exempted from sales tax i. The table below displays the state tax rates, average local tax rates, and combined tax rates for all 50 states and the District of Columbia in We include these in their state sales taxes.

New Jersey's average local rate is represented as a negative. The table below lists the state sales tax rates for all 50 states, as well as the status of items commonly exempted from sales tax. Of the 50 states and Washington, D. For the remaining states that did collect sales tax, rates ranged from 2. The numerical rankings listed have been tallied by excluding the states that did not collect sales tax and assigning the same numerical ranking to states with the same rate.

Because several states share common rates, the rankings range from 1, indicating the lowest sales tax rate, to 22, which indicates the highest.

The table below lists the sales tax rates for all 50 states as of , as well as the status of items commonly exempted from sales tax. The numerical rankings listed were tallied by excluding the states that did not collect sales tax and assigning the same numerical ranking to states with the same rate.