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A special-purpose entity (SPE; or, in Europe and India, special-purpose vehicle/SPV; or, in some cases in each EU jurisdiction, FVC, financial vehicle corporation) is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or temporary objectives. SPEs are typically used by companies to isolate the firm from financial risk. A formal definition is "The Special Purpose Entity is a fenced organization having limited predefined purposes and a legal personality".[1]
A special-purpose entity may be owned by one or more other entities and certain jurisdictions may require ownership by certain parties in specific percentages. Often it is important that the SPE is not owned by the entity on whose behalf the SPE is being set up (the sponsor). For example, in the context of a loan securitization, if the SPE securitization vehicle were owned or controlled by the bank whose loans were to be secured, the SPE would be consolidated with the rest of the bank's group for regulatory, accounting, and bankruptcy purposes, which would defeat the point of the securitization. Therefore, many SPEs are set up as 'orphan' companies with their shares settled on charitable trust and with professional directors provided by an administration company to ensure that there is no connection with the sponsor.
^ a: For example, it is quite common for tanker fleets to have each tanker owned by a separate special-purpose entity to try to avoid group liability in relation to widely drawn anti-pollution laws.
While the dynamics of the new Acura TLX Type S are worth writing home about on their own, the Tiger Eye Pearl paint sure does add a little something special to the more driver-focused Type S, a trim returning to the States for the first time since 2008. As an exclusive option for the highest-performance-variant TLX, this gold color is sure to cause at least some gawking while jaunting down the road.
Grand Theft Auto V's developers are becoming more and more creative with vehicle design. Instead of merely copying the design of a real vehicle, Rockstar has taken a different approach to its cars. Mixing vehicle designs with other designs produce a line of hybrid cars that are jaw-droppingly brilliant.
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The feature became especially popular in China. In January, the carmaker's $188 in-car karaoke microphones sold out within an hour of the initial launch in China. The TeslaMic is currently only available in China.
Filmmakers have used cameras to create trickery and delight audiences since the inception of the camera. Creating magic and illusions is one of the most exciting tools in the filmmaking arsenal, and special and visual effects (SFX and VFX) are the juice that powers the show.
Méliès, an artist as well as a filmmaker, created numerous other special effects in more than 500 short films, using multiple exposures, time-lapse photography, animation, and hand-painted color. From there, the world of film expanded into dozens if not hundreds of other methods of special effects wizardry, leading to the development of a second field: visual effects.
Special effects and visual effects are often conflated, but they are different. While there are further subcategories, special effects are often practical, meaning that they are artificially created on set (for example, a controlled explosion in an action scene). Visual effects, on the other hand, are created in post-production or the editing bay. Early visual effects saw filmmakers toying with film stock, while modern visual effects deal in animation, computer generated imagery (CGI), and other post-production effects.
Green screens and blue screens are hybrid tools bridging special and visual effects. The screen, a physical object, becomes the medium for the creation of digital effects. In contemporary filmmaking, visual effects are everywhere, from superhero films to science fiction epics. You see entire digital worlds that are created entirely with high-end computing technology.
As many as two hundred different raw materials combine into a unique mix of chemistry, physics and engineering to give consumers the highest degree of comfort, performance, efficiency, reliability and safety modern technology and creativity can provide. Here are the basic steps:
The production process begins with the selection of several types of rubber along with special oils, carbon black, pigments, antioxidants, silica, and other additives that will combine to provide the exact characteristics wanted. Separate compounds are used for different parts of the tire. A machine called a banbury mixer combines the various raw materials for each compound into a homogenized batch of black material with the consistency of gum. The mixing process is computer-controlled to assure uniformity. The compounded materials are then sent to machines for further processing into the sidewalls, treads or other parts of the tire.
Like the CLK, the Escort RS Cosworth is a homologation special, built so Ford could take the car racing in Group A rally. A high-strung Cosworth-built turbo inline-four sends power to four wheels. And who could forget that iconic rear wing?
According to designer Hussein Al Attar, this was the special lure of the Vantablack car project. The non-reflective paint also opened up new perspectives for the designers, who were able to concentrate on silhouettes and proportions without having to consider reflections, shading and light.
Unfortunately, at this stage, solar cars are still not suitable for day-to-day transport. However, solar cars are built for special purposes (demonstration and engineering exercises) and are built by enthusiasts who want to race them.
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