covid pandemic – Eart Documents http://eartdocuments.com/ Tue, 12 Apr 2022 18:21:00 +0000 en-US hourly 1 https://wordpress.org/?v=5.9.3 https://eartdocuments.com/wp-content/uploads/2021/06/icon-2021-07-01T001347.882.png covid pandemic – Eart Documents http://eartdocuments.com/ 32 32 Deaf high school drama festival kicks off in Salt Lake City https://eartdocuments.com/deaf-high-school-drama-festival-kicks-off-in-salt-lake-city/ Thu, 10 Mar 2022 13:04:52 +0000 https://eartdocuments.com/deaf-high-school-drama-festival-kicks-off-in-salt-lake-city/ Michelle Tanner was looking for a way for deaf students in Utah to experience theater — and when pursuing the state’s most prestigious theater festival didn’t work out, she decided to start her own. This is how the National Deaf High School Theater Festival – marking its second year, but its first with in-person performances […]]]>

Michelle Tanner was looking for a way for deaf students in Utah to experience theater — and when pursuing the state’s most prestigious theater festival didn’t work out, she decided to start her own.

This is how the National Deaf High School Theater Festival – marking its second year, but its first with in-person performances – began. The festival takes place Thursday through Saturday in Salt Lake City.

The festival will draw students, ages 14 to 18, from 10 schools across the country – including Texas, Minnesota and Oklahoma – to perform drama, as well as dance, storytelling and visual vernacular.

Students will participate in a mix of workshops, trainings and other social opportunities, said David Kurs, artistic director of Deaf West Theatre, a Los Angeles-based troupe that bills itself as “the bridge between the deaf and hearing worlds. “. ”

On Saturday evening, the general public will be able to see the performances of the students and the stars who contributed to their formation. The performance will take place Saturday at 6 p.m. at the Salt Lake City campus of the Utah Schools for the Deaf and Blind, 1655 E. 3300 South, Salt Lake City. Free entry. Performances will also be streamed live on deafwest.org.

Audiences attending Saturday’s performances will find themselves completely immersed in deaf theater, Tanner said. Interpreters will be on hand for basic introductions and explanations, but not during the performances themselves, she said.

“People who come to watch it and observe it will be able to experience it in the first language, the natural language in which it was developed,” Tanner said. “To experience different performances in this way, I think, will be a great experience for people who hear people who don’t know sign language either.”

One of the guest performers is Daniel Durant, who last month won a Screen Actors Guild award as part of the ensemble cast of “CODA.” This movie — about a Massachusetts fishing family whose hearing member (Emilia Jones) learns she has a talent for singing — won four awards at the 2021 Sundance Film Festival and is nominated for three Oscars, including best film.

Sign language actors feature in two of this year’s Best Picture Oscar nominees. Besides “CODA,” which also stars nominated supporting actor Troy Katsur and former Oscar winner Marlee Matlin, the Japanese film “Drive My Car” features a character who communicates in Korean Sign Language — and it is by sign that she delivers the film’s final speech, as part of a performance of the classic “Uncle Vanya”.

It was the classics — and the lack of access to them — that prompted Tanner, associate superintendent of the deaf at Utah Schools for the Deaf and Blind (USDB), to start the high school festival in the first place.

For years, USDB students have attended the Utah Shakespeare Festival in Cedar City, competing in the festival’s high school competitions and occasionally winning. Tanner said she complained that the judges did not criticize the deaf student actors, but the performers voicing the actors’ dialogue.

Tanner said the Shakespeare Festival has provided American Sign Language interpreters for years so its students can attend professional performances at the festival. In 2019, she said, organizers told the school they should start providing their own ASL interpreters. Instead, USF provided tablets that played closed captioning.

USF Executive Producer Frank Mack said in a statement this week, “The festival provides live captioned performances to every play we produce each season. Live captioning is fully compliant with the Americans with Disabilities Act. »

Tanner pointed out that it is difficult for deaf students to read captions and pay attention to visual performance on stage simultaneously. Plus, she says, Shakespearean English is hard to understand, whether you’re deaf or not.

USDB, another school, and the Utah Association of the Deaf sued USF, Mack, and Southern Utah University in 2019, alleging the festival violated the ADA by not providing language interpreters signs. A judge dismissed the lawsuit the day after it was filed.

Having lost in court, Tanner took a different approach. She thought there should be high school drama competitions for deaf children, but there was nothing. Tanner said his reaction was, “Game, we’re gonna do it.”

The USDB first began partnering with Sunshine 2.0, a professional touring theater troupe from Rochester, NY Deaf West, who later signed on.

These groups, Tanner said, offer its students more than the Shakespeare Festival could. “They don’t know it from a deaf person’s perspective, they don’t know what it is. They can’t give that advice. They can’t teach my students that while Sunshine 2.0 and Deaf West can,” she said.

Plans for the new festival have been put on hold by the COVID-19 pandemic, which forced organizers to stage last year’s inaugural season as a virtual event.

Kurs, the artistic director of Deaf West, said that “before the pandemic hit, we were doing this type of work on a smaller scale here in the Los Angeles area with different schools and programs around. We were sending teachers to different campuses to teach and teach and then put on shows. »

When the pandemic started, Kurs said he realized Zoom calls would allow the troupe to grow.

Tanner said having students work with real deaf actors provides a level of “prestige and professionalism” that helps overall competition — and gives students the chance to grow into well-rounded individuals.

“In schools, we usually focused on academics, academics, academics. But kids are so much more than just academics,” Tanner said. “They are a whole being and they have a whole aspect that they can develop and cultivate.”

For this year’s festival, student actors from participating schools have been participating in weekly online workshops since January. They also wrote their own works, jammed them, and rehearsed them to perform in Salt Lake City.

There are no common themes in what the students write, Kurs said, but the process has been “fascinating.”

“When you think of deaf children coming together, [you’d think] usually they write about their culture and their language, but that’s not the case,” Kurs said. For example, a group develops a work of science fiction. “When you have full access, everything else really falls apart,” he said. “The deaf side of things, all that language. It’s more about “I want to tell my story in the setting that I want to offer”.

Kurs said the theater is a natural place for deaf people.

“We are born communicators,” Kurs said. “We know how to communicate with our hands, faces and bodies naturally and we don’t use those skills often enough, and it always breaks my heart to see a deaf child give up on a dream like this and make a different decision. . .”

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DUOLINGO, INC. Management’s Discussion and Analysis of Financial Condition and Results of Operations (Form 10-K) https://eartdocuments.com/duolingo-inc-managements-discussion-and-analysis-of-financial-condition-and-results-of-operations-form-10-k/ Fri, 04 Mar 2022 21:25:05 +0000 https://eartdocuments.com/duolingo-inc-managements-discussion-and-analysis-of-financial-condition-and-results-of-operations-form-10-k/ The following discussion and analysis of our financial condition and results of operations should be read in conjunction with our Consolidated Financial Statements and related notes included elsewhere in this Annual Report on Form 10-K. This discussion contains forward-looking statements, such as those relating to our plans, objectives, expectations, intentions, and beliefs, that involve risks, […]]]>
The following discussion and analysis of our financial condition and results of
operations should be read in conjunction with our Consolidated Financial
Statements and related notes included elsewhere in this Annual Report on Form
10-K. This discussion contains forward-looking statements, such as those
relating to our plans, objectives, expectations, intentions, and beliefs, that
involve risks, uncertainties and assumptions. Our actual results could differ
materially from these forward-looking statements as a result of many factors,
including those discussed in Part I, Item 1A. "Risk Factors," "Special Note
Regarding Forward-Looking Statements," and included elsewhere in this Annual
Report on Form 10-K. A discussion of our audited financial statements and the
notes for the fiscal year ended December 31, 2020 and the related notes has been
reported previously in our final prospectus, dated as of July 27, 2021, filed
pursuant to Rule 424(b)(4) (File No. 333-257483) with the SEC on July 28, 2021
(the "Final Prospectus"), under the heading "Management's Discussion and
Analysis of Financial Condition and Results of Operations." Our historical
results are not necessarily indicative of the results that may be expected for
any periods in the future.

Amounts reported in millions are rounded based on the amounts in thousands. As a
result, the sum of the components reported in millions may not equal the total
amount reported in millions due to rounding. In addition, percentages presented
are calculated from the underlying numbers in thousands and may not add to their
respective totals due to rounding.

Overview


Our flagship app has organically become the world's most popular way to learn
languages and the top-grossing Education app in the App Stores, offering courses
in over 40 languages to approximately 42

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million monthly active users as of December 31, 2021. We believe that we have
become the preeminent online destination for language learning due to our
beautifully designed products, exceptional user engagement, and demonstrated
learning efficacy.

Initial Public Offering

On July 30, 2021, Duolingo completed its Initial Public Offering ("IPO") of 5.9
million shares of its Class A common stock at a price to the public of $102.00
per share, 4.5 million of which were sold by the Company and 1.4 million of
which were sold by certain selling stockholders, which includes the exercise in
full by the underwriters of their option to purchase from the Company an
additional 0.8 million shares of the Company's Class A common stock. The gross
proceeds to the Company from the IPO were $455.5 million, before deducting
underwriting discounts and commissions and offering expenses payable by the
Company. The Company did not receive any proceeds from the sale of shares of
Class A common stock in the offering by the selling stockholders. Immediately
prior to the completion of the IPO, all convertible preferred stock outstanding,
totaling approximately 19.1 million shares, was automatically converted into an
equivalent number of shares of Class B common stock on a one-to-one basis and
their carrying value of $182.6 million was reclassified to additional paid-in
capital within stockholders' equity (deficit). Additionally, on July 15, 2021,
6.9 million shares held by our founders were exchanged from Class A common stock
into Class B common stock.

Our Business Model

How We Generate Revenue

We use a freemium business model that relies on a premium subscription offering,
advertising, and in-app-purchases (IAPs) to produce revenue. We believe the
following key attributes of our freemium subscription business model are core to
our success.

• Large Market: There is a huge pool of potential language learners around the world that HolonIQ estimates at around 2 billion people.


•Free Users: Since none of our learning content is behind a paywall, anyone can
download the Duolingo app, use it for as long as they like, and complete any of
our courses free of charge. This has allowed us to scale to 42 million MAUs for
the quarter ended December 31, 2021. These millions of learners provide two
benefits to our business model:

•They become advocates for Duolingo and provide word-of-mouth publicity for our
product, which enables our growth and has allowed us to make very selective and
efficient marketing investments.

•Our users complete over 500 million exercises every day, generating large
amounts of data that powers our high-volume A/B testing and novel AI techniques.
We use this data and the insights that come from it to continually improve both
engagement and efficacy.

• Paid Subscriber Conversion: As learners tend to use our product for months or even years before deciding to subscribe, we gain economic benefits by attracting new users well beyond their tenure on the platform. In 2021, subscribers represented 6% of our average MAUs.

Subscription


Our subscription offering is called Duolingo Plus. It offers learners features
such as an ad-free experience, along with additional learning and gamification
features that enhance their learning experience. One such enhancement is
unlimited Hearts, which give learners more flexibility in how they move through
course content.

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Advertising and other revenue


For users who are unable or unwilling to pay a subscription fee, we provide free
access to our product and generate advertising revenue from the sale of display
and video advertising delivered through advertising impressions. We generally
enter into arrangements with the major programmatic advertising networks to
monetize our advertising inventory. Our advertising revenue is primarily a
function of the number of our free users, hours of engagement of our free users,
and our ability to provide innovative advertising placements that are relevant
to our users and enhance returns for our advertising partners.

In-app purchases consist of learners purchasing unique perks within the app, such as “sequence freezes” and “timer boosts”.


In addition to monetizing the Duolingo language learning app, we generate
revenue from the Duolingo English Test by charging test takers a one-time fee
that generally costs $49. University program acceptance is a driver of Duolingo
English Test revenue. As of December 31, 2021, over 3,000 higher education
programs around the world accept the Duolingo English Test results as proof of
English proficiency for international student admissions, including 18 of the
top 20 undergraduate programs in the United States according to US News and
World Report.

Key Operating Parameters and Non-GAAP Financial Measures


We regularly review a number of key operating metrics and non-GAAP financial
measures to evaluate our business, measure our performance, identify trends,
prepare financial projections and make business decisions. The measures set
forth below should be considered in addition to, not as a substitute for or in
isolation from, our financial results prepared in accordance with GAAP. Monthly
active users (MAUs) and daily active users (DAUs), along with paid subscribers,
are operating metrics that help inform management about the underlying growth in
users of our platform, and are a measure of our monetization efforts. To
calculate the year-over-year change in MAUs and DAUs for a given period, we
subtract the average for the same period in the previous year from the average
for the same period in the current year and divide the result by the average for
the same period in the previous year. Other companies, including companies in
our industry, may calculate these measures differently or not at all, which
reduces their usefulness as comparative measures.

                                               Three Months Ended December 31,                              Year Ended December 31,
(Operating metrics are in millions)         2021                              2020                     2021                           2020
Operating Metrics
Monthly active users (MAUs)                   42.4                                37.0                    40.5                           36.7
Daily active users (DAUs)                     10.1                                 8.4                     9.6                            8.2
Paid subscribers (at period end)               2.5                                 1.6                     2.5                            1.6


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                                                                     Year Ended December 31,
                                                                       2021               2020
Operating Metrics
Subscription bookings                                          $     224,520           $ 144,379
Total bookings                                                 $     294,247           $ 190,181

Non-GAAP Financial Measures
Net loss (GAAP)                                                $     (60,135)          $ (15,776)
Adjusted EBITDA                                                $      (1,066)          $   3,630

Net cash provided by operating activities (GAAP)               $       9,170           $  17,708
Free cash flow                                                 $      12,746           $  13,976


Operating Metrics

Monthly active users (MAUs). MAUs are defined as unique Duolingo users who
engage with our mobile language learning application or the language learning
section of our website each month. MAUs are reported for a measurement period by
taking the average of the MAUs for each calendar month in that measurement
period. MAUs are a measure of the size of our global active user community on
Duolingo.

We had approximately 42.4 million and 37.0 million MAUs for the three months
ended December 31, 2021 and 2020, respectively, representing an increase of 15%.
We grew MAUs through product initiatives that made the app more social and
engaging and through brand marketing, both of which helped us attract new users,
retain existing users, and reengage the millions of former users who return to
our language learning app.

Daily active users (DAUs). DAUs are defined as unique Duolingo users who engage
with our mobile language learning application or the language learning section
of our website each calendar day. DAUs are reported for a measurement period by
taking the average of the DAUs for each day in that measurement period. DAUs are
a measure of the consistent engagement of our global user community on Duolingo.

We had approximately 10.1 million and 8.4 million DAUs for the three months
ended December 31, 2021 and 2020, respectively, representing an increase of 20%.
The DAU / MAU ratio, which we believe is an indicator of user engagement,
increased to 23.8% from 22.8% a year ago. We grew DAUs through many of the same
initiatives as we grew MAUs, like making the product more fun and engaging, as
well as through our marketing efforts.

Paid Subscribers. Paid subscribers are defined as users who pay for access to
Duolingo Plus, including subscribers who pay for a family plan, and had an
active subscription as of the end of the measurement period. Each unique user
account is treated as a single paid subscriber regardless of whether such user
purchases multiple subscriptions, and the count of paid subscribers does not
include users who are currently on a free trial or who are non-paying members of
a family plan.

As of December 31, 2021 and 2020, we had approximately 2.5 million and 1.6
million paid subscribers, respectively, representing an increase of 56%. We grew
paid subscribers through product improvements that increased the size of our
free user base, led to higher conversion of free users to paid subscribers, and
by better retaining subscribers.

Subscription Bookings and Total Bookings. Subscription bookings represent the
amounts we receive from purchases of a subscription to Duolingo Plus. Total
bookings represent the amounts we receive from purchases of a subscription to
Duolingo Plus, a registration for a Duolingo English Test, an in-app

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purchase for a virtual good and from advertising networks for advertisements
served to our users. We believe bookings provide an indication of trends in our
operating results, including cash flows, that are not necessarily reflected in
our revenues because we recognize subscription revenues ratably over the
lifetime of a subscription, which is generally from one to twelve months.

For the years ended December 31, 2021 and 2020, we generated $224.5 million and
$144.4 million of subscription bookings, respectively, representing an increase
of 56%. We grew subscription bookings by selling more first-time and renewal
subscriptions as well as subscriptions to subscribers who previously had a
subscription and return. As we grow our user base, convert a greater proportion
of users to first-time subscribers, increase renewal rates, and increase the
proportion of re-subscribers, we increase subscription bookings.

For the years ended December 31, 2021 and 2020, we generated $294.2 million and
$190.2 million total bookings, respectively, representing an increase of 55%. We
grew total bookings through the growth in subscription bookings noted above, in
addition to growth in Advertising, Duolingo English Test, and other bookings.

Non-GAAP Financial Measures


We use certain non-GAAP financial measures to supplement our Consolidated
Financial Statements, which are presented in accordance with GAAP. These
non-GAAP financial measures include Adjusted EBITDA and free cash flow. We use
these non-GAAP financial measures for financial and operational decision-making
and as a means to evaluate period-to-period comparisons. By excluding certain
items that may not be indicative of our recurring core operating results, we
believe that Adjusted EBITDA and free cash flow provide meaningful supplemental
information regarding our performance. Accordingly, we believe these non-GAAP
financial measures are useful to investors and others because they allow for
additional information with respect to financial measures used by management in
its financial and operational decision-making and they may be used by our
institutional investors and the analyst community to help them analyze the
health of our business. However, there are a number of limitations related to
the use of non-GAAP financial measures, and these non-GAAP measures should be
considered in addition to, not as a substitute for or in isolation from, our
financial results prepared in accordance with GAAP. Other companies, including
companies in our industry, may calculate these non-GAAP financials measures
differently or not at all, which reduces their usefulness as comparative
measures.

Adjusted EBITDA. Adjusted EBITDA is defined as net loss excluding interest
(income) expense, net, income tax provision, depreciation and amortization,
Initial Public Offering ("IPO") and public company readiness costs, stock-based
compensation expenses related to equity awards, tender offer-related costs and
other expenses. Adjusted EBITDA is used by management to evaluate the financial
performance of our business and we present Adjusted EBITDA because we believe it
is helpful in highlighting trends in our operating results and that it is
frequently used by analysts, investors and other interested parties to

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evaluate companies in our industry. The following table provides a reconciliation of our net loss, the most directly comparable financial measure presented in accordance with GAAP, to Adjusted EBITDA.

                                                                       Year Ended December
                                                                               31,
(In thousands)                                                                   2021                2020
Net loss                                                                     $  (60,135)         $  (15,776)
Interest (income) expense, net                                                      (19)               (231)
Provision for income taxes                                                          177                  68
Depreciation and amortization                                                     2,726               2,256
IPO and public company readiness costs (1)                                        3,909                 282
Stock-based compensation expenses related to equity awards (2)                   42,457              17,031
Tender offer-related costs (3)                                                    5,599                   -
Other expenses (4)                                                                4,220                   -
Adjusted EBITDA                                                              $   (1,066)         $    3,630


________________

(1)IPO and public company readiness costs include costs associated with IPO
readiness and establishment of our public company structure and processes,
including consultant costs. These costs are included within our Consolidated
Financial Statements included elsewhere in this Annual Report on Form 10-K as
follows:
                                       Year Ended December 31,
(In thousands)                                             2021        2020
Research and development                                 $    46      $   -
Sales and marketing                                          459          -
General and administrative                                 3,404        282
Total                                                    $ 3,909      $ 282


(2)In addition to stock-compensation expense of $40,804 and $17,031 for the
years ended December 31, 2021 and 2020, respectively, this includes costs
incurred related to taxes paid during 2021 on equity transactions of $1,653, of
which $631 was included within Research and development, $53 was included within
Sales and marketing and $969 was included within General and administrative in
our Consolidated Statement of Operations and Comprehensive Loss.

(3) Includes costs related to our public offer initiated in February 2021 (see Note 9 to our consolidated financial statements included elsewhere in this Annual Report on Form 10-K), including expenses incurred, as follows:

                                                       Research and             Sales and               General and
(In thousands)              Cost of revenues            development             marketing             administrative              Total
Tender offer               $             10          $        3,302          $         173          $          1,790          $    5,275
Fees and taxes paid on
tender offer               $              -          $            -          $           -          $            324          $      324
Total                      $             10          $        3,302          $         173          $          2,114          $    5,599


(4)Represents one-time cash awards to Duolingo contributors under our
non-employee volunteer program included within Sales and marketing expenses
within our Consolidated Statement of Operations and Comprehensive Loss. See Note
2 included in our Consolidated Financial Statements elsewhere in this Annual
Report on Form 10-K.

Adjusted EBITDA increases as we grow revenue, improve gross margin, and reduce
operating expenses as a percentage of revenue, or through a combination of those
drivers. For the year ended December 31, 2021, we incurred a loss of $1.1
million and for the year ended December 31, 2020 we generated income of $3.6
million of Adjusted EBITDA, respectively. The decrease in Adjusted EBITDA
occurred because operating expenses, adjusted for costs incurred related to IPO
and public company readiness and other costs which did not occur in the prior
year, grew at a higher rate than revenues and gross profit.

Free Cash Flow: Free cash flow represents net cash provided by operating
activities, reduced by purchases of property and equipment, capitalized software
development costs, and increased by IPO and public company readiness costs,
taxes paid related to stock-based compensation equity awards and other costs, as
we believe they are not indicative of future liquidity. We believe that free
cash flow is a measure of liquidity that provides useful information to our
management, investors and others in

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understanding and evaluating the strength of our liquidity and future ability to
generate cash that can be used for strategic opportunities or investing in our
business. The following table presents a reconciliation of net cash provided by
operating activities, the most directly comparable financial measure calculated
in accordance with GAAP, to free cash flow:

                                                                      Year Ended December
                                                                              31,
(In thousands)                                                                  2021                2020
Net cash provided by operating activities                                   $    9,170          $   17,708
Less: Capitalized software development costs                                    (2,620)               (638)
Less: Purchases of property and equipment                                       (3,586)             (3,376)
Plus: IPO and public company readiness costs (1)                                 3,909                 282
Plus: Taxes paid related to stock-based compensation equity
awards (2)                                                                       1,653                   -
Plus: Other (3)                                                                  4,220                   -
Free cash flow                                                              $   12,746          $   13,976


________________

(1) IPO and public company readiness costs include the costs associated with preparing for the IPO and setting up our public company structure and processes, including consultant fees.

(2)Includes costs incurred related to taxes paid on capital transactions.


(3)Represents payment of one-time cash awards to Duolingo contributors under our
non-employee volunteer program included within Sales and marketing expenses
within our Consolidated Statement of Operations and Comprehensive Loss. See Note
2 to our Consolidated Financial Statements included elsewhere in this Annual
Report on Form 10-K.

For the years ended December 31, 2021 and 2020, we generated $12.7 million and
$14.0 million of free cash flow, respectively. The decrease in free cash flow
was mainly attributable to the decrease in net cash provided by operating
activities in addition to higher capitalized software development costs and
capital expenditures.

Impact of COVID-19


To date, the COVID-19 pandemic has not had a significant, negative impact on our
operations or financial performance. We believe that COVID-19 increased our
operating metrics and financial metrics for a period of time in 2020 due, in
part, to stay at home and other social distancing measures, most notably in the
second quarter. The pandemic also increased adoption of the Duolingo English
Test. Because this increase was driven in part by increased acceptance of the
test, and because we believe that the vast majority of universities are unlikely
to stop accepting the test when the pandemic ends, we do not expect the Duolingo
English Test to revert to pre-pandemic levels.

The extent of the impact of the COVID-19 pandemic on our operational and
financial performance, however, depends on certain developments, including
ongoing social distancing measures, and future prevention and mitigation
measures, as well as the potential for some of these measures to be reinstituted
in the event of repeat waves of the virus. Any such developments may have
adverse impacts on global economic conditions and consumer confidence and
spending, and could materially adversely affect demand, or subscribers' ability
to pay, for our products and services. For additional information, see "Risk
Factors-General Risk Factors-Our business and results of operations may be
materially adversely affected by the recent COVID-19 outbreak or other similar
outbreaks."

Seasonality

We see some seasonality in user growth and monetization on our platform. Historically, the number of users on our platform and the number of subscribers we have increases in January and then

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moderate throughout the first quarter and second quarter back to our secular
growth trend. In the third quarter, historically, we've seen the number of users
on our platform increase as our product is used by students that return to
school in certain geographies. Finally, in the latter part of December, as the
new year approaches, we see an increase in usage as people make New Years
resolutions, including resolutions to learn new things like languages.
Monetization, through an increase in subscribers, also increases at the end of
December and into January when we run a promotion tied to the New Year holiday.

Operating results

Comparison for completed fiscal years December 31, 2021 and 2020

Income


We generate revenues primarily from the sale of subscriptions. The term-length
of our subscription agreements are primarily monthly or annual. We began to roll
out a family plan during the second half of 2021 and as of December 31, 2021
offer it exclusively as an annual subscription. We have historically had a
six-month subscription plan but during the fourth quarter of 2020, we began to
phase it out. We also generate revenue from advertising, the in-app sale of
virtual goods, and our English assessment test, the Duolingo English Test.

Revenue cost


Cost of revenues predominantly consists of third-party payment processing fees
charged by various distribution channels, and also includes hosting fees. To a
much lesser extent, cost of revenues includes costs for contractors, wages and
stock-based compensation for certain employees in the capacity of customer
support, amortization of revenue generating capitalized software, and
depreciation of certain property and equipment.

We intend to continue to invest additional resources in our infrastructure and
our customer support and success organization to expand the capabilities of our
platform and ensure that our users are realizing the full benefit of our
products. The level, timing, and relative investment in these areas could affect
our cost of revenues in the future.

Gross profit and gross margin


Gross profit represents revenues less cost of revenues. Gross margin is gross
profit expressed as a percentage of revenues. Our gross profit may fluctuate
from period to period as our revenues fluctuate, and also as a result of the
timing and amount of investments we make in items related to cost of revenues.

Functionnary costs


Our operating expenses consist of research and development, sales and marketing,
and general and administrative expenses. Personnel costs are the most
significant component of operating expenses and consist of salaries, benefits,
and stock-based compensation expense. Operating expenses also include overhead
costs for facilities, including depreciation expense.

Research and Development. We invest heavily in research and development in order
to drive user engagement and customer satisfaction on our platform, which we
believe helps to drive organic growth of new users. This, in turn, drives
additional growth in, and better lifetime value of, our paid subscribers, as
well as increased advertising revenue from impressions from our free users.
Expenses are primarily made up of costs incurred for the development of new and
improved products and features in our applications. Such expenses include
compensation of engineers, designers, product managers, including stock-based

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compensation, materials, travel and direct costs associated with the design and
required testing of our platform. We expect engineers, designers, and product
managers to represent a significant portion of our employees for the foreseeable
future. We regularly test product improvements with our users. Many of these
tests start by making small changes in the product that affect small numbers of
users. As the tests evolve, they can require increasing investment and can
impact more users. This process of constant testing is how we implement many of
our new products and improvements to our platform and, in total, require large
investments and involve substantial time and risks to develop and launch. Some
of these products may not be well received or may take a long time for users to
adopt. As a result, the benefits of our research and development investments may
be difficult to forecast. We expect to continue to spend a significant portion
of our revenues on research and development in the future.

Sales and Marketing. Sales and marketing expenses are expensed as incurred and
consists primarily of brand advertising, marketing, digital and social media
spend, field marketing, travel, trade show sponsorships and events, conferences
and employee-related compensation, including stock-based compensation for
personnel engaged in sales and marketing functions, and amortization of
non-revenue generating capitalized software used to promote Duolingo. We expect
our sales and marketing expenses will decline as a percentage of revenues over
the long-term.

General and Administrative. General and administrative expenses primarily
consist of employee-related compensation, including stock-based compensation,
for management and administrative functions, including our finance and
accounting, legal, and people teams. General and administrative expenses also
include certain professional services fees, general corporate and director and
officer insurance, our facilities costs, and other general overhead costs that
support our operations. We expect to incur additional general and administrative
expenses as a result of operating as a public company, including expenses to
comply with the rules and regulations of the SEC and the Listing Rules of the
Nasdaq Global Select Market, as well as higher expenses for corporate insurance,
director and officer insurance, investor relations, and professional services.
We expect that our general and administrative expenses will increase in absolute
dollars as our business grows. However, we expect that our general and
administrative expenses will remain steady or decrease as a percentage of our
revenues as our revenues grow faster than these expenses over the long-term.

Other income, net of other expenses


Other income, net of other expenses consists primarily of foreign currency
exchange gains and losses in addition to interest expense, partially offset by
income earned on our money market funds included in cash and cash equivalents
and on our marketable securities.

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The following table sets forth our Consolidated Statement of Operations and
Comprehensive Loss data, including year-over-year change, for the periods
indicated:

                                                         Year Ended December 31,
(in thousands)                                                              2021           2020         % Change
Revenues                                                                 $ 250,772      $ 161,696           55  %
Cost of revenues (1) (2)                                                    69,186         45,987           50
Gross profit                                                               181,586        115,709           57
Operating expenses:
Research and development (1)                                               103,833         53,024           96
Sales and marketing (1) (2)                                                 59,170         34,983           69
General and administrative (1)                                              78,590         43,713           80
Total operating expenses                                                   241,593        131,720           83
Operating loss                                                             (60,007)       (16,011)         275
Other income, net of other expenses                                             49            303          (84)
Loss before provision for income taxes                                     (59,958)       (15,708)         282
Provision for income taxes                                                     177             68          160
Net loss and comprehensive loss                                          $ 

(60,135) ($15,776) 281%

________________

(1)Includes stock-based compensation expense as follows:

                                       Year Ended December 31,
(In thousands)                                             2021          2020
Cost of revenues                                        $      8      $      6
Research and development                                   9,298         2,773
Sales and marketing                                          881           348
General and administrative                                30,617        13,904
Total                                                   $ 40,804      $ 17,031


(2)Includes capitalized software amortization as follows:

                                    Year Ended December 31,
(In thousands)                                           2021       2020
Cost of revenues (a)                                    $   -      $  86
Sales and marketing (a)                                   693        546
Total                                                   $ 693      $ 632


________________

(a) Amortization of capitalized software is recorded in cost of sales and sales and marketing for revenue-generating and non-revenue-generating capitalized software, respectively.

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The following table sets forth the components of our Consolidated Statement of
Operations and Comprehensive Loss for each of the periods presented as a
percentage of revenue.
                                                     Year Ended December 31,
                                                                            2021       2020
Revenues                                                                    100  %     100  %
Cost of revenues                                                             28         28
Gross profit                                                                 72         72
Operating expenses:
Research and development                                                     41         33
Sales and marketing                                                          24         22
General and administrative                                                   31         27
Total operating expenses                                                     96         82
Operating loss                                                              (24)       (10)
Other income, net of other expenses                                           -          -
Loss before provision for income taxes                                      (24)       (10)
Provision for income taxes                                                    -          -
Net loss and comprehensive loss                                             

(24)% (10)%



Revenues. Revenues increased $89.1 million, or 55%, to $250.8 million during the
year ended December 31, 2021, from revenues of $161.7 million during the year
ended December 31, 2020. The main driver was an increase in subscription revenue
of $63.2 million, primarily due to an increase in the average number of paid
subscribers during the year ended December 31, 2021 as compared to the year
ended December 31, 2020. In addition, advertising revenues increased $11.5
million. The increase was predominantly driven by the increase in average
revenue per DAU for our ads and also by the increase in DAUs, which resulted in
increased advertisements served, during the year ended December 31, 2021 as
compared to the year ended December 31, 2020. Duolingo English Test revenue
increased by $9.5 million due to the growth in the number of tests taken, which
was in turn driven by an increase in the number of institutions that accept our
test and our marketing efforts. Finally, other revenue increased $4.9 million,
due to growth of in-app purchases.

The following table presents the evolution of revenues by product type:

                                              Year Ended December 31,
(in thousands)                                                   2021           2020          Change       % Change
Subscription                                                  $ 180,698      $ 117,501      $ 63,197           54  %
Advertising                                                      38,501         27,043        11,458           42  %
Duolingo English Test                                            24,658         15,155         9,503           63  %
Other                                                             6,915          1,997         4,918          246  %
Total revenues                                                $ 250,772      $ 161,696      $ 89,076           55  %


Cost of Revenues and Gross Margin. Total gross margin increased to 72.4% during
the year ended December 31, 2021, from 71.6% during the year ended December 31,
2020. This increase is mainly due to increased subscription margins driven by
reduced payment processing fees for subscription revenue due to improved
retention, and increased advertising margins driven by an increase in average
revenues per DAU for ads served to free users, which was partially offset by a
decrease in Duolingo English Test margins driven by increased proctoring costs.

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The following table provides the change in cost of revenues, along with related
gross margins:

                                                         Year Ended December 31,
                                                              2021                       2020
(in thousands)                                                               Costs             Gross Margin            Costs             Gross Margin
Total cost of revenues                                                    $  69,186                   72.4  %       $  45,987                   71.6  %


Operating Expenses

Research and Development. Research and development expense increased
$50.8 million, or 96%, to $103.8 million during the year ended December 31, 2021
from $53.0 million during the year ended December 31, 2020. The increase is
mainly attributable to our growth in headcount leading to an increase in
employee costs of $41.4 million, of which $3.3 million was related to the tender
offer, $1.3 million of it related to RSU expense recorded upon the IPO, in
addition to $4.2 million of it related to contractor costs.

Research and development continues to be our largest operating expense as we
invest heavily in it in order to drive user engagement with and customer
satisfaction in our platform, which we believe helps to drive organic growth in
MAUs and DAUs; this in turn drives additional growth in, and better retention
of, paid subscribers, as well as increased advertising opportunities with free
users.

Sales and Marketing. Sales and marketing expense increased $24.2 million, or
69%, to $59.2 million during the year ended December 31, 2021 from $35.0 million
during the year ended December 31, 2020. While we incurred $4.2 million of costs
related to one-time cash awards we granted to Duolingo contributors under our
non-employee volunteer program, which we refer to as contributor awards, and
$3.8 million of additional expenses related to employee costs, of which
$0.2 million was related to the tender offer and $0.2 million of it related to
RSU expense recorded upon the IPO, the majority of the increase was driven by
spending on performance marketing where we found opportunities to grow quality
DAUs at low cost and from brand marketing in priority markets such as Japan,
India and Southeast Asia. See Note 2 to our Consolidated Financial Statements
included elsewhere in this this Annual Report on Form 10-K for further
discussion of the contributor awards.

General and Administrative. General and administrative expense increased $34.9
million, or 80%, to $78.6 million during the year ended December 31, 2021 from
$43.7 million during the year ended December 31, 2020. The main drivers of this
increase were related to the following:

•Increased stock-based compensation costs of $22.5 million which were recognized
upon the IPO, offset by a decline of $10.2 million related to the November 2020
secondary transaction which did not occur in 2021. Stock-based compensation
costs recognized upon the IPO relate to the following:

• $5.6 million of costs related to the acceleration of founders’ stock options,

• $0.5 million of costs related to PSUs granted in prior periods, when the performance-based vesting condition was satisfied upon IPO, and

• $16.4 million of costs related to performance-based RSUs issued to our founders that will continue for the life of the plan,


•Increased employee related costs of $8.0 million due to the growth in headcount
in addition to $1.8 million of stock-based compensation costs related to the
tender offer,

• Professional fees of $5.9 millionof which $3.1 million was related to IPO and public preparation costs and $0.3 million was related to the takeover bid,

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• Increased costs incurred to expand the footprint of our facilities by $2.2 million,

• Increased insurance costs associated with being a public utility company. $1.8 millionand

• Other increases in $2.8 milliondue to increased headcount, contractor expenses, travel costs, and sales and VAT taxes.

Other income, net of expenses

Other income, net of other expenses, decreased $0.3 millionduring the year ended December 31, 2021 due to the variation in exchange rates, partially offset by the sale of a research and development tax credit.

Cash and capital resources


Since inception, we have financed operations primarily through revenues and the
net proceeds we have received from the issuance of equity and debt securities.
Prior to going public, we raised a total of $183.3 million in capital financing,
less issuance costs of $0.7 million. Additionally, we received aggregate net
proceeds of $431.1 million from the IPO on July 30, 2021, after deducting
underwriting discounts and fees of $24.5 million. The Company paid an additional
$4.9 million related to offering costs.

As of December 31, 2021, we had $553.9 million in cash and cash equivalents. Our
cash and cash equivalents primarily consist of bank deposits and money market
funds. Our marketable securities consist US government treasury and agency
securities.

We believe that our existing cash and cash equivalents, and cash flow from
operations will be sufficient to support working capital and capital expenditure
requirements for at least the next 12 months. Our future capital requirements
will depend on many factors, including our subscription growth rate and renewal
activity, the timing of cash received from our payment processing platforms, the
expansion of our sales and marketing activities, the introduction of new
products and the enhancements to existing products, and the current uncertainty
in the global markets resulting from the ongoing COVID-19 pandemic on our
operations. We may be required to seek additional equity. If we are unable to
raise additional capital or generate cash flows necessary to expand our
operations and invest in continued innovation, we may not be able to compete
successfully, which would harm our business, operations and financial condition.

A substantial source of our cash from operations comes from deferred revenue,
which is included in the liabilities section of our Consolidated Balance Sheet.
Deferred revenues consists of the unearned portion of customer billings, which
is recognized as revenue in accordance with our revenue recognition policy. As
of December 31, 2021, we had deferred revenues of $98.3 million, which is
recorded as a current liability and expected to be recognized as revenue in the
next 12 months, provided all other revenue recognition criteria have been met.

The following table summarizes our cash flows for the periods presented:


                                                   Year Ended December 31,
(in thousands)                                       2021                

2020

Net cash provided by operating activities    $       9,170            $ 

17,708

Net cash used for investing activities              (6,206)             

(4,014)

Net cash provided by financing activities          430,468              

46,953

Net increase in cash and cash equivalents    $     433,432            $ 60,647


Operating Activities

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Cash flows from operating activities can fluctuate significantly from period to
period due to timing of payments and cash collections. Our largest source of
operating cash is cash collection from sales of subscriptions to our users. Our
primary uses of cash from operating activities are for personnel expenses,
marketing expenses, hosting expenses and overhead expenses.

Cash provided by operating activities for the year ended December 31, 2021
decreased $8.5 million, or 48%, to $9.2 million. This decrease was due mainly to
an increase in net loss for the periods presented, partially offset by increases
from changes in working capital.

Investing activities


Cash used in investing activities increased $2.2 million, or 55%, to $6.2
million for the year ended December 31, 2021, from investing activities for the
year ended December 31, 2020 of $4.0 million. The increase is due to increased
costs from capitalization of software development and capital expenditures to
purchase property and equipment to support office space and site operations.

Fundraising activities


Cash provided by financing activities for the year ended December 31, 2021 was
$430.5 million, and was mainly driven by the net proceeds from the IPO of $431.1
million, less offering expenses of $4.9 million, and proceeds from exercises of
stock options of $12.5 million. These increases were partially offset by
payments made as a result of the tender offer of $8.2 million. Cash provided by
financing activities for the year ended December 31, 2020 was $47.0 million and
primarily relates to the issuance of convertible preferred stock, net of
issuance costs, of $44.9 million, in addition to proceeds from exercises of
stock options of $2.0 million.

Contractual obligations


The following table summarizes our contractual obligations and commitments as of
December 31, 2021:

                                                                    Payments Due by Period
                                                     Less than 1                                                 More than 5
                                    Total               Year              1-3 Years           3-5 Years             years
Operating lease
commitments (1)                  $  44,391          $    5,153          $   11,196          $    6,279          $    21,763
Other commitments (2)               23,000              10,500              12,500                   -                    -
Total contractual
obligations                      $  67,391          $   15,653          $   23,696          $    6,279          $    21,763


________________
(1)Consists of future non-cancelable minimum rental payments under operating
lease obligations, excluding short-term leases. Refer to Note 6 to our
Consolidated Financial Statements included elsewhere in this Annual Report on
Form 10-K for additional information.
(2)Other commitments consist of hosting costs. We are committed to spend $25.0
million over two years, with a minimum spend of $10.5 million in the first year
and $12.5 million in the second year.

Off-balance sheet obligations


We did not have during the periods presented, and we do not currently have any
off-balance sheet financing arrangements or any relationships with
unconsolidated entities or financial partnerships, including entities sometimes
referred to as structured finance or special purpose entities, that were
established for the purpose of facilitating off-balance sheet arrangements or
other contractually narrow or limited purposes.

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Significant Accounting Policies and Estimates


The preparation of financial statements in accordance with GAAP requires
management to make estimates and assumptions about future events that affect
amounts reported in our Consolidated Financial Statements and related notes, as
well as the related disclosure of contingent assets and liabilities at the date
of the financial statements. Management evaluates its accounting policies,
estimates and judgments on an ongoing basis. Management bases its estimates and
judgments on historical experience, current trends and various other factors
that are believed to be relevant at the time Consolidated Financial Statements
are prepared. Actual results may differ from these estimates under different
assumptions and conditions. To the extent that there are differences between our
estimates and actual results, our future financial statement presentation,
financial condition, results of operations, and cash flows will be affected.

Management evaluated the development and selection of its critical accounting
policies and estimates and believes that the following involve a higher degree
of judgment, complexity or uncertainty and are most significant to reporting our
results of operations and financial position, and are therefore discussed as
critical. The following critical accounting policies reflect the significant
estimates and judgments used in the preparation of our Consolidated Financial
Statements.

Revenue Recognition

Nature of Revenue

We account for revenue contracts with customers by applying the five step model
in Accounting Standards Codification (ASC) 606, Revenue from Contracts with
Customers. Our predominant sources of revenue are time-based subscriptions,
in-app advertising placement by third parties and the Duolingo English Test.
Revenue is recognized upon transfer of control of promised goods or services to
customers in an amount that reflects the consideration expected to be received
in exchange for those goods or services. Revenue is recognized net of any taxes
collected from customers, which are subsequently remitted to governmental
authorities.

Revenue from time-based subscriptions includes a stand-ready obligation to
provide hosting services that are consumed by the customer over the subscription
period. Users can purchase Duolingo monthly or they can purchase a six-month or
year-long subscription and pay for the subscription at the time of purchase.
Under the year-long subscription, users can purchase a single plan or a family
plan. The family plan includes up to six users to be on one subscription. Such
payments are initially recorded to deferred revenue. The user has the ability to
download limited content offline. However, as there is a significant level of
integration and interdependency with the online functionality, we consider the
service to be a single performance obligation for the online and offline
content.

We enter into arrangements with advertising networks to monetize the in-app
advertising inventory. Revenue from in-app advertising placement is recognized
at a point in time when the advertisement is placed and is based upon the amount
received.

Duolingo English Test revenue is generally recognized once the tests have gone
through the proctoring process and a certification decision has been made. This
process usually takes less than 48 hours after the test has been completed and
uploaded. Customers have 21 days from the date of purchase to take the exam or
their purchase will expire and revenue will be recognized. The vast majority of
customers complete their exams prior to expiration. Sometimes organizations may
purchase tests in bulk via coupons with a one year expiration date. We defer
revenue from all tests that have not been proctored nor expired.

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Our users have the ability to purchase in-app consumable virtual goods. We recognize revenue over the period in which the user consumes the virtual good, which is generally less than one month.


Principal Agent Considerations-We make our application available to be
downloaded through third-party digital distribution service providers. Users who
purchase subscriptions also pay through the respective app stores. We evaluate
the purchases via third-party payment processors to determine whether its
revenues should be reported gross or net of fees retained by the payment
processor. We are the principal in the transaction with the end user as a result
of controlling, hosting, and integrating the delivery of the virtual items to
the end user. We record revenue gross as a principal and record fees paid to
third-party payment processors as Cost of revenues.

Significant judgment on revenue agreements with multiple deliverables


Determining whether products and services are considered distinct performance
obligations that should be accounted for separately versus together may require
significant judgment. Our time-based subscriptions allow users the ability to
download limited content offline. Significant judgment is required to determine
whether this offline content should be considered distinct and accounted for
separately, or not distinct and accounted for together with the online
functionality provided and recognized over time. As there is a significant level
of integration and interdependency with the online functionality, which is not
the case with the offline functionality, we believe we have a single performance
obligation for the online functionality and offline content.

Share-based compensation

We follow ASC 718, Compensation-Stock Compensation, to account for our stock-based compensation.


Stock-based Compensation

ASC 718 requires all stock-based payments to employees, including grants of
employee stock options, to be recognized in the income statement based on their
fair values. We generally grant our option awards in a combination of
service-based and performance-based. We measure the fair value of our options on
the date of grant using the Black-Scholes pricing model which requires the use
of several estimates, including the volatility of our share price, the expected
life of the option, risk free interest rates and expected dividend yield. The
use of different assumptions in the Black-Scholes pricing model would result in
different amounts of equity based compensation expense. Furthermore, if
different assumptions are used in future periods, our equity based compensation
expense could be materially impacted in the future.

Prior to the completion of our IPO, we were not a publicly traded company and
had only limited historical information on the price of our common stock as well
as employees' option exercise behavior. As a result, we could not rely on
historical experience alone to develop assumptions for our share price
volatility. As such, our share price volatility was estimated with reference to
a peer group of companies. Subsequent to the completion of our IPO, we
transitioned to utilize the closing price of our publicly-traded stock to
determine our volatility. We determined the expected life of our options using
the simplified method described in the SEC Staff Accounting Bulletin Topic 14,
Share-Based Payment, which defines the expected life as the average of the
contractual term and the vesting period. The risk-free interest rate is based on
the yield curve of a zero-coupon US Treasury bond on the date the option award
was granted with a maturity equal to the expected term of the option award. We
have not and do not expect to pay dividends on our common shares. See Note 9,
"Stock Based Compensation," to our Consolidated Financial Statements appearing
elsewhere in Annual Report on Form 10-K, for further information on equity based
compensation.

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Restricted Stock Units (RSU)


We began to grant RSUs in November 2020. The fair value of RSUs is estimated
based on the fair value of our common stock on the date of grant. Each RSU award
vests based upon the satisfaction, during the term of the RSUs, of two
requirements: length of service and a liquidity event defined as a change in
control or a qualified IPO. The service-based vesting condition for the majority
of these awards is satisfied over four years. The liquidity-based vesting
condition is satisfied upon the occurrence of a qualifying liquidity event. We
measure and recognize compensation expense for all stock-based awards based on
the estimated fair value of the award. Prior to July 30, 2021, no stock-based
compensation expense had been recognized for RSUs because the liquidity-based
vesting condition had not been probable of being satisfied. Upon the IPO, the
liquidity-based vesting condition was met and $2,035 of stock-based compensation
expense was recognized related to these awards.

Performance-based RSUs


In June 2021, we granted an aggregate of 1.8 million performance-based RSUs
("Founder Awards") to our founders. The Founder Awards vest upon the
satisfaction of both a service-based condition and a performance-based condition
and generally are settled one year after vesting. The service-based condition is
satisfied as to 25% of the Founder Awards on each anniversary of the completion
of the IPO, subject to the continuous service of the founders through the
applicable date. The performance-based condition will be satisfied with respect
to each of ten equal tranches only upon the achievement of the specified
stock-price hurdles for each such tranche over a period of ten years from the
date of grant. The fair value of the Founder Awards is determined using a model
based on multiple stock-price paths developed through the use of a Monte Carlo
simulation that incorporates into the valuation the possibility that the
stock-price hurdles may not be satisfied. The associated stock-based
compensation is recorded over the derived service period, using the accelerated
attribution method. If the stock-price hurdles are met sooner than the requisite
service period, the stock-based compensation expense will be adjusted to
prospectively recognize the remaining expense over the remaining derived service
period. Provided that the founders continue to provide services to us,
stock-based compensation expense is recognized over the derived service period,
regardless of whether the stock-price hurdles are achieved.

Common Stock Valuations


Subsequent to our IPO in July 2021, the fair value of common stock is determined
based upon the closing price of our Class A common stock immediately prior to
the grant date.

Prior to our IPO, determining the fair value of our common stock requires
complex and subjective judgment and estimates. There is inherent uncertainty in
making these judgments and estimates. The absence of an active market for our
common stock required our board of directors to estimate the fair value of the
common stock for purpose of setting the exercise price of the options and
estimating the fair value of the common stock at the time options were granted
based on factors such as valuations of comparable companies, the status of our
development and sales efforts, revenue growth, and additional objective and
subjective factors relating to our business. We performed its analysis in
accordance with applicable elements of the practice aid issued by the American
Institute of Certified Public Accountants' ("AICPA") Practice Guide, Valuation
of Privately Held Company Equity Securities Issued as Compensation; with this
guidance, our board of directors exercised reasonable judgment and considered
numerous and subjective factors to determine the best estimate of fair value of
our common stock, including the following:

Company specific factors

•Actual and forecast operational and financial performance based on management’s estimate;


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•Developing and maintaining relationships with clients;

•Customer and industry recognition;

• Hiring and retaining key personnel;

•The historical absence of a public market for our common stock;

General economic factors

• Industry trends and competitive environment;

• Trends in customer and public spending, including customer and public confidence;

•Global economic indicators;

•The general economic outlook; and

• Common stock valuations have historically leveraged historical valuations we have received to value our common stock, using an income-based approach.

Income taxes


Deferred tax assets and liabilities are recognized principally for the expected
tax consequences of temporary differences between the tax basis of assets and
liabilities and their reported amounts, using currently enacted tax rates. The
measurement of a deferred tax asset is reduced, if necessary, by a valuation
allowance if it is more likely than not that some portion or all of the deferred
tax asset will not be realized. Significant judgment is required in evaluating
the need for and magnitude of appropriate valuation allowances. The realization
of our deferred tax assets is dependent on generating future taxable income and
the reversal of existing temporary differences. Changes in tax laws and
assumptions with respect to future taxable income could result in adjustment to
these allowances. As of December 31, 2021, we maintained a valuation allowance
of approximately $76,293 against net deferred tax assets related to both
domestic and foreign net operating loss carryforwards, and state research and
development credit carryovers as its future utilization remained uncertain.

In addition, we recognize a tax benefit for uncertain tax positions only if we
believe it is more likely than not that the position will be upheld on audit
based solely on the technical merits of the tax position. We evaluate uncertain
tax positions after the consideration of all available information.

Recent accounting pronouncements


See Note 2, Basis of Presentation and Summary of Significant Accounting Policies
in the notes to our Consolidated Financial Statements included in Part I, Item I
of this Annual Report on Form 10-K for a discussion of Recent Accounting
Pronouncements.

Emerging Growth Company Status


We are an "emerging growth company" as defined under the JOBS Act. Under the
JOBS Act, emerging growth companies can delay adopting new or revised accounting
standards until such time as those standards would otherwise apply to private
companies. While we have not historically delayed the adoption of new or revised
accounting standards until such time as those standards would apply to private
companies, we have elected to take advantage of this extended transition period
and, as a result, our operating results and financial statements in the future
may not be comparable to the operating results and financial statements of
companies who have adopted the new or revised accounting standards.

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Bilingual program aims to train students fluent in English and Spanish – and to revive Catholic schools https://eartdocuments.com/bilingual-program-aims-to-train-students-fluent-in-english-and-spanish-and-to-revive-catholic-schools/ Sun, 20 Feb 2022 20:27:00 +0000 https://eartdocuments.com/bilingual-program-aims-to-train-students-fluent-in-english-and-spanish-and-to-revive-catholic-schools/ Two Catholic high schools on Long Island were struggling to enroll, so church leaders came up with a bold plan: turn them into a bilingual, bilingual school. Six months after the start of the Diocese of Rockville Center’s first venture into bilingual programs, the dual-campus Our Lady of Guadalupe School in Central Islip and Deer […]]]>

Two Catholic high schools on Long Island were struggling to enroll, so church leaders came up with a bold plan: turn them into a bilingual, bilingual school.

Six months after the start of the Diocese of Rockville Center’s first venture into bilingual programs, the dual-campus Our Lady of Guadalupe School in Central Islip and Deer Park is thriving, with waiting lists for some classes , including kindergarten and pre-kindergarten, school officials said.

The school receives support from Boston College and Notre Dame University, and recently hosted a visit from the Consul General of El Salvador to Long Island, who said he would report to the President of the Nation of America. central to the project.

“I have been in Catholic education for 30 years, I have worked in recruitment at high school level, and I have never seen the interest that schools arouse on the part of parents, declared Valérie Serpe, Head of Notre-Dame School. from the Guadalupe school.

Kindergarten and Kindergarten students at sister schools in Central Islip and Deer Park spend half the day studying in English and the other half in Spanish. The program will go up a level each year until the whole school is bilingual.

At the end of the 8th year, pupils should be fluent in both languages.

“We’re developing it from the bottom up,” Serpe said.

Schools have a mix of children whose parents are Latin American immigrants and whose first language is Spanish, and others whose parents are long-time residents and whose first language is English .

The schools were previously known as Our Lady of Providence in Central Islip and SS Cyril and Methodius in Deer Park.

Their turnaround is notable as the number of Catholic high schools on Long Island is shrinking amid declining enrollment — a trend made worse by the COVID-19 pandemic, church officials say.

Between 2020 and 2021, the diocese closed five high schools, leaving it with 31. At its peak in the 1960s, the diocese had 92.

The Guadalupe school receives support from the Marianist Brothers, who help oversee a revitalization of Catholic high schools on Long Island. Marianists operate the highly regarded Chaminade High School in Mineola and Kellenberg High School in Uniondale.

Brother Thomas Cleary, the president of Chaminade who is also leading the revitalization effort, said it was essential to keep the two Catholic schools afloat because if they closed there would be few other options nearby for them. parents who want a Catholic education for their children.

Cleary said numerous studies have shown that children who learn a second language at an early age show improved cognitive abilities later.

The old model of learning a second language from middle school or high school is far less effective than starting at a young age, he said.

“Who wouldn’t want to learn a second language in the early years instead of the traditional methods of studying it later?” he said.

Schools accept children of all religions, although around three-quarters of their 400 students are Catholic. Tuition is approximately $6,000 per year and includes before and after school care from 7 a.m. to 5:30 p.m.

Both Boston College and Notre Dame offer support through regular training, access to research, advice on how to attract students, and visits to other bilingual schools.

There are at least 2,000 bilingual schools or programs in the United States, including about 100 in Catholic institutions, said Elena Sada, head of the Two-Way Immersion Network of Catholic Schools at Boston College.

The programs cover 18 languages, including Portuguese, Mandarin, Haitian Creole, Arabic, Hebrew, Japanese, Korean, Native American and Russian.

Parents from Central Islip and Deer Park schools said they had a variety of reasons for enrolling.

Blanca Umanzor, an immigrant from El Salvador who lives in Central Islip, said she was worried her 4-year-old son, Matthew, knows almost no Spanish since the family speaks mostly English at home.

Now he speaks Spanish regularly and comes home from school asking him how to say certain things in Spanish.

Sandiya Quackenbush, whose mother tongue is English, said it was essential for her 5-year-old daughter, Amiyah, to become bilingual.

Amiyah was in a Spanish immersion preschool, and when Quackenbush heard about the new school in Central Islip, she enrolled immediately.

“It was a no-brainer,” she said.

Berlyne Roche, a Haitian who lives in Brentwood, wants her 5-year-old son, Cedrick, to become trilingual. He already speaks Haitian Creole and English.

With the booming Latino population on Long Island, “I think in the future it will give him a lot of opportunities” if he speaks Spanish, she said.

Serpe said the school’s goal was to train bilingual students and build bridges between different ethnic groups.

Henry Paul Salgado, El Salvador’s consul general for the region, said he was impressed during his visit last month.

“You see the cultures reflected, where there is no difference between whites, Hispanics and blacks,” he said in Spanish. “It’s very important because we are in a globalized world.”

Besides teaching languages, schools show children “how to live in peace”, he said.

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FEMA provides financial assistance for COVID-related funeral costs https://eartdocuments.com/fema-provides-financial-assistance-for-covid-related-funeral-costs/ Tue, 15 Feb 2022 00:55:00 +0000 https://eartdocuments.com/fema-provides-financial-assistance-for-covid-related-funeral-costs/ ALBANY COUNTY — The company is printing another obituary this week for someone who died of COVID-19 but whose family was unaware of a federally-run program to partially cover funeral expenses. Under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 and the American Rescue Plan Act of 2021, the Federal Emergency Management Agency […]]]>

ALBANY COUNTY — The company is printing another obituary this week for someone who died of COVID-19 but whose family was unaware of a federally-run program to partially cover funeral expenses.

Under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 and the American Rescue Plan Act of 2021, the Federal Emergency Management Agency provides financial assistance for COVID-related funeral expenses incurred on or after January 20, 2020.

Those planning funerals or who have already paid for funerals for COVID-19 victims can call the COVID-19 Funeral Assistance toll-free hotline at 844-684-6333, Monday through Friday from 9 a.m. to 9 p.m. complete a COVID-19 Funeral Assistance Application with a FEMA representative. Multilingual services are available.

Information is also available online at FEMA.gov/funeral-assistance/faq.

Individuals may receive a maximum of $9,000 per deceased person and a maximum of $35,500 per claim, if they incurred funeral expenses for multiple deceased persons.

The death certificate must attribute the death to COVID-19. If the death occurred between January 20 and May 16, 2020 and the death certificate does not attribute the death to COVID-19, the applicant may submit a signed statement from the physician who certified the death certificate or from the coroner local. or medical examiner, linking the cause of death to COVID-19

Examples of qualifying expenses may include, but are not limited to: transportation to identify the deceased, transfer of remains, burial ground or cremation niche, marker or headstone, caskets or urns, services of clergy or a celebrant, use of household equipment or staff, and cremation or burial expenses.

To be eligible for assistance, the death must have occurred in the United States and the applicant must be a United States citizen, noncitizen, or qualified alien with funeral expenses.

It is not necessary that the deceased person was a US citizen, noncitizen, or qualified alien.

“The COVID-19 pandemic has caused overwhelming grief to many. At FEMA, our mission is to help people before, during and after disasters. We are committed to helping alleviate some of the financial stress and burden caused by the virus,” says FEMA websitewhich also contains videos explaining the application process.

preventive medicine

New York Times reporter David Leonhardt featured in his daily bulletin on Monday news about Evosheld, an AstraZeneca drug administered emergency use authorization in December by the Food and Drug Administration.

The drug is supposed to be a extra layer of protection in addition to vaccination to prevent COVID-19 in immunocompromised people.

“Vaccines have proven to be the best available defense against COVID-19. However, some immunocompromised people may not develop an adequate immune response to the COVID-19 vaccination, or those who have a history of serious adverse reactions to a COVID-19 vaccine and therefore cannot receive it and need another prevention option,” Patrizia Cavazzoni, MD, director of the FDA’s Center for Drug Evaluation and Research, said in a statement Dec. 8 when the clearance was announced.

Leonhardt reported that although the Biden administration purchased 1.7 million doses, many people don’t know the drug exists, whether they are eligible and how to get the shot.

He provided a link created, in the absence of official information, by an engineer whose wife has cancer. the national list shows Albany County as having four medical centers that obtained Evusheld although the last deliveries were made no later than early February:

– Albany Medical Center Hospital at 43 New Scotland Ave. is listed as having 240 assigned doses with 166 available;

– Capital Region Rx LLC at 431 New Karner Road is listed as having 24 doses allocated with 24 available;

– St. Peter’s Hospital at 315 South Manning Blvd. is listed as having 72 assigned doses with 72 available; and

— Samaritan Hospital at 600 Northern Blvd. is listed as having 72 assigned doses with 69 available.

“The confusion around Evusheld is another example of how America’s fragmented healthcare system is hurting people,” Leonhardt wrote.

Latest issues

With another death reported Sunday by Albany County Executive Daniel McCoy, the county’s COVID-19 death toll now stands at 525.

However, the number of new cases continues to decline, with McCoy reporting 62 new cases Monday morning, bringing the county’s seven-day average of daily cases down to 103.4.

The county’s seven-day average for cases per 100,000 population has fallen to 27.5 and its infection rate is 5.2%.

There have been four new hospitalizations since Sunday with 55 county residents now hospitalized with COVID-19. Seven of the hospitalized patients are in intensive care units, up from 14 on Sunday.

“The last time overall COVID hospitalizations were this low was Dec. 26,” McCoy said in the statement.

“It’s important to remember that on January 10, Albany County’s seven-day average positivity percentage peaked at about one in five people testing positive, and now we’re down to just over 5%,” McCoy continued. “As we continue to see COVID infections decline, we should also see fewer and fewer people hospitalized with the virus. I want to thank everyone for doing their part and helping us get to this point, including those who continue to get their shots and their boosters.

As of yesterday, 80.8% of all Albany County residents have received at least the first dose of the vaccine, and 73.4% are now fully vaccinated.

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Yo-yos, Asian pride, culture and nervousness as students prepare for the Lunar New Year pageant https://eartdocuments.com/yo-yos-asian-pride-culture-and-nervousness-as-students-prepare-for-the-lunar-new-year-pageant/ Fri, 04 Feb 2022 02:13:33 +0000 https://eartdocuments.com/yo-yos-asian-pride-culture-and-nervousness-as-students-prepare-for-the-lunar-new-year-pageant/ Cayden Shen will be on center court Friday night for the Long Island Nets basketball game, but it’s not the hoops that make him nervous and excited — a Lunar New Year performance makes him more anxious. “It will be my first basketball game, so it will be really cool to attend and play,” 15-year-old […]]]>

Cayden Shen will be on center court Friday night for the Long Island Nets basketball game, but it’s not the hoops that make him nervous and excited — a Lunar New Year performance makes him more anxious.

“It will be my first basketball game, so it will be really cool to attend and play,” 15-year-old Shen said. “There are a lot of people, so of course I’m nervous.”

Shen is among approximately 20 students from Tzu Chi Academy Long Island who will perform at NYCB Live’s Nassau Coliseum as the Nets take on the Cleveland Charge in the NBA’s G League. The academy, which provides lessons at Oyster Bay Secondary School, is dedicated to teaching Chinese culture and instilling strong values ​​in children, the school principal said, Richard Chuang.

The Lunar New Year celebration, called Chinese New Year by Chinese Americans, began on Tuesday. This year commemorates the Year of the Tiger, which symbolizes strength, courage and bravery. The tiger also represents a means of chasing away evil spirits, according to Chinese tradition.

Ming Chiang, president of Hello Taiwan – an organization that advances Taiwanese culture – which helped organize the event, joked that he hopes the Year of the Tiger can chase away the COVID-19 pandemic. He noted that the game is the perfect opportunity to support a local team while promoting Taiwanese culture.

“I think it’s great that we can hire some of our second and third generations [kids] sharing some of our Taiwanese heritage,” said Chiang, who also sits on the board of the Long Island Association, a business group.

Students from six other local Asian American schools will attend the event, Chiang added.

The show will include the singing of the national anthem, with violinist Yu Chen (Anthony) Tseng accompanying the group.

Chen and his brother, Darren, 12, are also part of a group of four people who will perform a routine using the Chinese yo-yo, a toy that dates back to the early 15th century and the Ming Dynasty. For performers, proficiency requires consistent technique, good hand-eye coordination, and patience.

Shen and Darren’s mother, Alice Lai, 44, of Roslyn, said her sons had been practicing Chinese yo-yos since they were in first grade. She stressed the importance for them to learn Taiwanese culture and spread it among their peers.

“This connection is very important,” Lai said. “The Chinese school, or foreign language school, is very rigorous, but I think the effort is worth it.”

Chuang said his students were excited about the opportunity to perform in front of a crowd after two years of virtual events due to the pandemic.

“The kids are so excited and they also want to bring joy to everyone at the game,” he said. “Lunar New Year is so important to the Asian community.”

In a statement, the Long Island Nets said the first 1,000 fans will receive a free t-shirt and will be auctioning off limited-edition SpongeBob SquarePants-themed jerseys. Proceeds will be donated to Hello Taiwan.

“We are thrilled to use basketball to unite all walks of life and come together to commemorate the Year of the Tiger – a year that represents strength and resilience,” said Alton Byrd, senior vice president of Growth Properties. at BSE Global, the parent company team.

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After Andhra, English in schools sparks debate in Telangana https://eartdocuments.com/after-andhra-english-in-schools-sparks-debate-in-telangana/ Sun, 23 Jan 2022 04:51:22 +0000 https://eartdocuments.com/after-andhra-english-in-schools-sparks-debate-in-telangana/ The Telangana government’s decision to introduce English in all public schools in the state from the 2022-23 school year has sparked a debate on whether the move is practical and whether it will really benefit children. students. While the cabinet’s decision was widely welcomed, all stakeholders are still waiting for the government to set guidelines […]]]>

The Telangana government’s decision to introduce English in all public schools in the state from the 2022-23 school year has sparked a debate on whether the move is practical and whether it will really benefit children. students.

While the cabinet’s decision was widely welcomed, all stakeholders are still waiting for the government to set guidelines to implement the decision.

The state cabinet at its January 18 meeting decided to introduce English in all public schools. He constituted an 11-member sub-committee headed by Education Minister P Sabita Indra Reddy to prepare the modalities for it. Members include the Minister of Information Technology and Industry, KT Rama Rao.

Telangana apparently took inspiration from neighboring Andhra Pradesh which made English education compulsory from primary to high school. The Andhra Pradesh High Court however overturned the order in April 2020 and the state government challenged the order in the Supreme Court.

Unlike Andhra Pradesh where the decision to introduce English media has drawn a strong backlash from opposition parties and various groups who have branded it an attempt to suppress the Telugu language and culture, Telangana is less likely to see a similar situation. However, students, parents and academics are all waiting to see the guidelines to be developed to implement the decision.

Some sections question this decision on practicality grounds, an apparent reference to the lack of sufficient numbers of English teachers in public schools, especially in rural areas.

Unlike its Telugu twin state, Telangana is unlikely to replace Telugu medium schools with English medium schools. Education department sources have hinted that state schools may have both English and Telugu mediums. It will be up to parents to decide what media they want for their children.

Public sector English medium schools will not be entirely new to Telangana, as the state already has around 3,000 public schools with English as the language of instruction. There are about 20 lakh students studying in 26,065 public schools in the state

An official pointed out that the decision to introduce English in public schools is in line with the state government’s emphasis on creating better job opportunities in a knowledge-based economy. “There is a growing realization that students who have studied in Telugu middle schools are lagging behind in the skills required for new jobs in several sectors, especially those related to emerging technologies,” he said. declared.

The state already operates the Telangana Academy of Knowledge and Skills (TASK) in partnership with the business sector to impart necessary skills to students leaving public educational institutions. Lack of communication in English is seen as a major barrier to these students acquiring new skills and preparing them for employment.

Another factor that may have led to the decision is the increase in student enrollment in English-language public schools, particularly after the outbreak of the Covid-19 pandemic. The closure of several low-budget English schools due to the pandemic has increased demand for state schools. Falling parental incomes under the impact of the pandemic have also forced them to send their wards to public schools.

“English is an acclaimed language in many countries of the world. Government of Telangana has indeed come out with a wonderful idea to provide education to students in English. We will definitely create more competitive Indians which will help Telangana and India on the global front,” said Sunir Nagi, Principal of Pallavi Model School, Alwal and Treasurer of Sahodaya Complex of Hyderabad Schools (CBSE).

The National Backward Classes Welfare Association (NBCWA) welcomed the government’s decision. NBCWA President R. Krishnaiah opines that introducing English language of instruction in 26,000 public schools would benefit about 15 lakh SC, ST, BC and minority students, who otherwise, were unable to pursue an education in English in private schools.

He pointed out that many poor families ended up in debt, disposing of small properties to educate their children in English in private schools. “The government’s decision would help these families get their children educated in English,” he said.

“It’s a choice between the devil and the deep sea, as a great deal of research on early childhood learning clearly shows that children benefit from studying in their native language, but the initial benefits will only be sustained if children continue to learn and work with the mother language as it happens in Europe, China, Japan or any English speaking country Unfortunately in any of the Indian languages ​​including Hindi we have no developed a language to take care of higher education and work We have no vocabulary to handle engineering or medical professions So when a student switches to the English language for these purposes, he takes away all the benefits of early education in the vernacular,” said Ramakrishna Reddy, Founder and Principal of Manthan International School.

Does this mean that learning English from an early age is the solution? “Not necessarily, because language learning involves creating the whole rich linguistic environment of listening and speaking in the language before a child can learn to read and write. For the majority of students who study in public schools, this is not possible either at home or in school. English teachers alone will not suffice for the purpose, even if they are good. The training of teachers of English subjects is another great challenge, which can be overcome but only with huge investment and sustained attention Language labs, libraries with good storybooks and audio-video resources will be needed to get children comfortable with a language do we have the will and the resources?” he asked.

Many believe that a hybrid approach will be best. “Research has shown that for children under 10, it is fine if they learn in their mother tongue. However, I can understand the intention of the government, as parents are fond of English, as all the jobs are only available in English so a hybrid approach is Up to class 5 let the medium be Telugu with English as a second language and after class 5 the teaching medium can be English,” said Dinesh Victor, MD of SIP Academy, India’s largest children’s skills development organization.

SIP Academy director Sarala believes that rural school children would find it difficult to study in English and even finding a teacher locally would be difficult.

“It could be offered as an additional option for children and parents, as it is more futuristic. Only fear that it may not lead to more school drop-outs at primary level. However, teaching in English from upper secondary would help build their confidence,” she said.

New app alert: all OTT apps and release dates under one app

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Tourism industry and government must work together to rebuild tourism in South Africa https://eartdocuments.com/tourism-industry-and-government-must-work-together-to-rebuild-tourism-in-south-africa/ Thu, 20 Jan 2022 13:00:00 +0000 https://eartdocuments.com/tourism-industry-and-government-must-work-together-to-rebuild-tourism-in-south-africa/ The announcement of the Omicron variant in South Africa, just days before the country’s peak tourist season last year, has only compounded the misery the sector has experienced as a result of the Covid-19 pandemic. 19 and associated blockages. As the industry seeks to recover from a number of crises ranging from load shedding and […]]]>

The announcement of the Omicron variant in South Africa, just days before the country’s peak tourist season last year, has only compounded the misery the sector has experienced as a result of the Covid-19 pandemic. 19 and associated blockages.

As the industry seeks to recover from a number of crises ranging from load shedding and water shortages to crime and corruption, which has now been laid bare in the Zondo commission report on SAA, services technical and ground handling services from South African Airways, rebuilding the South Africa’s brand as a tourist destination will require government and industry to work together to address a number of issues.

Invest in skills development

The tourism and aviation sectors are large and require a number of skills to operate optimally – from foreign language skills in service roles to information and communications technology and pilot and engineering skills. for our planes. Investment in skills by both government and the tourism sector will help develop and retain key skills needed for recovery and growth.

The aviation industry, for example, has a high number of people over the age of 40, and with international companies recruiting from South Africa, skills and talent shortages are real. According to Boeing’s latest Pilot and Technician Outlook, Africa will need 63,000 new pilots, aircraft technicians and cabin crew over the next 20 years.

The report also indicates that in the near term, technicians will be in high demand, stating, “As air traffic demand increases and aircraft move out of storage, technicians will play a critical role in inspecting, repairing and restoring aircraft to airworthy condition. State. While technicians have undertaken aircraft storage and engine preservation efforts over the past year, the next few years will require additional manpower focused on removing aircraft from storage and returning them to service.

Investing in infrastructure

The South African government has identified infrastructure spending as a key route to economic growth and job creation, but the Covid-19 pandemic and years of major budget cuts have meant that many of these projects have been frozen. The Council for Scientific and Industrial Research estimates that in 2021, South Africa experienced 1,136 hours of load shedding. So, in addition to key infrastructure to support tourism such as rail, roads and airports, the government must prioritize energy security.

Two of South Africa’s largest airports, OR Tambo in Johannesburg and Cape Town International Airport, were on track for upgrades before the pandemic, but these were delayed as the Airports Company of South Africa suspended capital expenditure projects. These upgrades will allow bigger planes to land, more visitors to process and more tourism opportunities.

house cleaning

One of the major impediments to infrastructure investment has been state capture, with billions of rands being diverted from projects in state-owned entities such as Eskom, SAA and Transnet, negatively affecting energy security, South African national airline, and resulting in poor maintained rail infrastructure, which cannot support tourism.

The first section of the Zondo commission report released earlier this month details corrupt dealings in the aviation industry at SAA and SAA Technical, and in the awarding of their ground handling contracts. The Zondo report found that the SAA, under the leadership of Dudu Myeni, operated “under a cloud of fear, intimidation, secrecy and paranoia, when a public entity should be run transparently and be accountable to the public. South African people who finance its operations”.

The report also raised serious concerns about the R1 billion ground handling contract awarded to international company Swissport, saying “in light of this substantial evidence that corrupt payments were made to secure the ground handling contract. handling with SAA, the commission will recommend that the National Prosecuting Authority consider prosecution of all persons involved in these transactions”.

Partnerships

The government has spent billions to bail out SAA over the past decade, and while public-private partnerships aimed at investment and financing are needed, other partnerships can increase profits, productivity and innovation. One example is the partnership between SAA and Kenya Airways signed in November last year, which is expected to focus on increasing passenger and cargo traffic and ultimately expanding trade and investment between the two nations. The Western Cape Air Access project, a partnership between six government entities and the private sector, has also shown its value by increasing the number of airlines operating flights to and from Cape Town International Airport, adding 750,000 incoming seats between the launch of the projects in 2015 and the start of 2020.

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The book fair is experiencing an impressive influx of visitors https://eartdocuments.com/the-book-fair-is-experiencing-an-impressive-influx-of-visitors/ Tue, 18 Jan 2022 05:26:00 +0000 https://eartdocuments.com/the-book-fair-is-experiencing-an-impressive-influx-of-visitors/ Yesterday, Minister of Culture HE Sheikh Abdulrahman bin Hamad Al Thani and Italian Ambassador HE Alessandro Prunas presented two Italian books translated into Arabic language during the 31st Doha International Book Fair at the Doha Exhibition and Convention Center (DECC). The 31st Doha International Book Fair (DIBF) 2022 is seeing a good influx of visitors […]]]>

Yesterday, Minister of Culture HE Sheikh Abdulrahman bin Hamad Al Thani and Italian Ambassador HE Alessandro Prunas presented two Italian books translated into Arabic language during the 31st Doha International Book Fair at the Doha Exhibition and Convention Center (DECC).

The 31st Doha International Book Fair (DIBF) 2022 is seeing a good influx of visitors as the fair is a special opportunity for book lovers.

This year’s book fair is the largest compared to previous editions in terms of participation from countries and publishers as well as the availability of many important and rare books. The show will continue until January 22 at the Doha Exhibition & Convention Center (DECC).

The representatives of the various publishing houses expressed their satisfaction with the level of participation and the dynamics of sales since the average daily sale is around 30 books per kiosk and can increase according to the types of books and the publishing houses. .

The Qatari Forum for Authors launched a number of books on Sunday, including “Qatar-USA: A Half-Century Journey”, co-authored by prominent Qatari scholar, researcher and media personality Dr. Khalid Al Jaber, who is also a former editor. -Chief of the Peninsula and former US Ambassador, HE Patrick Nicholas Theros. The book, published in Washington DC, which contains 10 chapters and 232 pages, recounts the historic growth and development of relations between Qatar and the United States over the past decades.

Dr. Khalid Al Jaber, prominent Qatari scholar, researcher and media personality and co-author of the book Qatar-USA: A Half-Century Journey, at the launch of the book during an event at the Doha International Book Fair.

It refers to a comprehensive review of the various areas of cooperation and partnership in the political, defense, economic, educational, cultural and humanitarian fields between the two friendly countries. The book tells, in the first chapters, the first relations between Qatar and the United States, from the beginning of their formation during the period of 1934 until the launching of the diplomatic mission in Doha in 1972.

One of the important pavilions that received a large number of visitors, especially girls and young people, is the United States Embassy pavilion in the exhibition. It presents many titles including books on history. children’s books and language learning titles are also available.

‘Sons and Soldiers’, ‘Speak Business English Like an American’, ‘English Made Easy’, ‘8 Steps to Paying Less for College’ are some of the books on sale at the American Pavilion. “Watch us at this year’s Doha International Book Fair for a wide selection of novels and books in English! What’s your favorite novel?,” the Embassy tweeted.

“The turnout has been good from opening day until now. Every day we sell 20 to 30 books. We have a collection of children’s stories and games to develop the memory of children aged 15 and under,” said Ahmed, the representative of one of the Syrian pavilions selling children’s books and toys.

Ahmed also said that families place a high priority on children reading and buying books for them and that is a good thing.

Commenting on children’s books at the Fair, he noted, “Perhaps children’s books get more visitors than other books, as I noticed, followed by novels and the like, in addition to religious books. “

For his part, another representative from one of the Egyptian pavilions commented, “The novels are in high demand, and their price starts from QR 60…sales are good so far.”

Turkey’s Ambassador to Qatar, HE Dr. Mustafa Goksu also thanked the Ministry of Culture for organizing this exhibition despite the COVID-19 pandemic. “I congratulate all those who contributed to the success of this exhibition. It brought together all lovers of reading and books in one place.

The current edition of the exhibition is characterized by the wide participation of various state institutions, through the establishment of reading workshops and various cultural events, in addition to the participation of many cultural institutions that work to enrich the intellectual and cultural content of the exhibition, which encompasses all segments of society of different ages and languages.

The exhibition is experiencing a large influx of visitors from the Gulf, Arabs and foreigners.

With the participation of 37 countries and 430 publishing houses, the event is organized by the Ministry of Culture represented by the Qatar Cultural and Heritage Events Center, under the slogan “Knowledge is light”.

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The mother tongue of Spanish is the key to relationships, opportunities for ETSU seniors | https://eartdocuments.com/the-mother-tongue-of-spanish-is-the-key-to-relationships-opportunities-for-etsu-seniors/ Mon, 10 Jan 2022 00:00:00 +0000 https://eartdocuments.com/the-mother-tongue-of-spanish-is-the-key-to-relationships-opportunities-for-etsu-seniors/ JOHNSON CITY – Language is what binds everything and everyone together for Pamela Avendaño-Rubi, whose native Spanish language was the key to relationships and opportunities throughout her time at East Tennessee State University. “I was born and raised in Mexico, and it wasn’t until maybe seven or eight years that I first learned English. It […]]]>


JOHNSON CITY РLanguage is what binds everything and everyone together for Pamela Avenda̱o-Rubi, whose native Spanish language was the key to relationships and opportunities throughout her time at East Tennessee State University.

“I was born and raised in Mexico, and it wasn’t until maybe seven or eight years that I first learned English. It was the most important thing ever, ”said the pre-med student. “So I sympathize with a lot of people for whom English is a second language, even the teachers here who have English as a second language and have difficulty expressing themselves. I am able to connect with them in a way that many other students cannot. “

When she saw the number of Hispanics in the Appalachian Highlands who didn’t speak English, Avendaño-Rubi found ways to help fill the need for interpreters in the region.

“That in itself – the language – is what matters most to me,” she said.

The native of Puebla, Mexico moved to Chattanooga with her parents and sister following her father’s work in international relations for Volkswagen.

“I’m from a very, very, very big city in Mexico – almost comparable to New York or Mexico City – so moving from there to Tennessee was a bit shocking,” she said.

“We used to travel a lot, but this was our first international move. It was just our nuclear family, starting in a new place. And then I decided to enter the ETSU.

“Never in a million years, if you had asked me when I was 10 where I would be now, I would never have told you ETSU.”

When she visited the campus, Avendaño-Rubi was very impressed with the people at the university.

“There was the ‘southern charm’, but it goes beyond that,” she said. “It gets to the point where I asked Heather Levesque (Undergraduate Admissions Director) a question about something pre-med related, and although she didn’t know the answer, she still got me. taken personally to go see another person, and to another person until we found the right person, able to give me the answers I needed. And no other university has done that, and it spoke to me more than a beautiful campus or a great school name.

“It was the personal connection that ETSU gave that brought me to ETSU,” she said.

As a first year pre-med student, Avendaño-Rubi assisted a medical clinic in a remote area, where she noticed a patient who did not speak English.

“I got up and said, ‘Hey, I know Spanish and I’m going to help you,'” she said. “I was the only woman at the RAM clinic who could communicate in Spanish. “

Because a female interpreter was needed, especially in the area of ​​women’s health, she was asked to return and since then she has helped with ETSU RAM clinics.

Avendaño-Rubi’s efforts caught the attention of Dr Felipe Fiuza, director of the Linguistic and Cultural Resource Center (LCRC) at ETSU, and he offered him a job at LCRC, translating for patients in clinical settings. , translating documents, helping with health clinics and Suite.

Avendaño-Rubi and Fiuza found their skills especially needed when the region, along with the world, found itself in the midst of a pandemic.

“In 2020, when we first entered COVID pandemic mode, interpreters were not allowed to enter the hospital, which was a problem because a lot of people could not communicate,” he said. she declared.

“So Dr Fiuza and I took calls and interpreted remotely during the pandemic for doctors at ETSU. It was wonderful to have this experience of Dr. Fiuza and that he was able to help me with that. And I was also able to help so many people, even though I was not there.

Avendaño-Rubi, who also speaks French and German, finds that his passion for languages ​​is linked to his love of culture.

“Meeting people from France and speaking to them in their own language kind of opens up a new door to connect with someone else,” she said. “Being able to express myself in English opens the doors to American culture, British culture and all the rest. And Spanish – it’s not just Mexico, it’s the entire South American continent.

“German culture is very different from American culture, from Spanish culture, from French culture. Languages ​​in general connect everyone, even if you don’t know them well. I know a lot of people who are not fluent in English but are always willing to give it a try. The willingness to be open to other cultures, I think, is the beauty of languages. Languages ​​are the bridge between everything, between people.

Avendaño-Rubi is a biology major with a focus on biochemistry and a minor in physics, and she holds a diversity scholarship through the ETSU Multicultural Center. In addition, she is the Vice President of Membership Development for the Alpha Delta Pi Sorority.

After graduating in May 2022, Avendaño-Rubi plans to take a year off to spend time with his family, as his father plans to retire in the next two years, and explore all of his options for faculty. of Medicine.

She also accepted a research opportunity in Germany.

“Wherever I choose to go, I don’t just want to get a medical degree. I want to do an MD / Ph.D. So that’s double the time, it’s double the work, and that’s a lot to consider for a 21 year old, finding a city I’m going to go to for the next seven years of my life when really, I don’t even know where I’ll be next year. So I think I just need a year to get back home to Mexico, see my family, kind of reconnect with my roots, and then be ready to start my life in the US and move to. the city I choose. It took a lot of thought and meditation to come to this decision, and I think it was probably the most difficult decision in my college career, but it was necessary.

Besides walking and reading, Avendaño-Rubi especially enjoys spending time with his friends.

“It’s the little moments that add up and make it memorable, like going to see the sunrise at Roan Mountain and watch the sunset from Buffalo Mountain with a pizza from Cootie Brown’s. It’s my perfect way to relax in the afternoon.


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Sisitsky sworn in as mayor of Framingham – Framingham SOURCE https://eartdocuments.com/sisitsky-sworn-in-as-mayor-of-framingham-framingham-source/ Sat, 01 Jan 2022 19:05:00 +0000 https://eartdocuments.com/sisitsky-sworn-in-as-mayor-of-framingham-framingham-source/ The following is a press release submitted to SOURCE media (photo Petroni Media Company) *** FRAMINGHAM – Charlie Sisitsky was inaugurated at noon today January 1, 2022 as Mayor of Framingham. He was sworn in by his daughter-in-law, the Hon. Jennifer A. Stark, Associate Judge, Framingham District Court. Sisitsky, who was elected by an overwhelming […]]]>


The following is a press release submitted to SOURCE media (photo Petroni Media Company)

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FRAMINGHAM – Charlie Sisitsky was inaugurated at noon today January 1, 2022 as Mayor of Framingham. He was sworn in by his daughter-in-law, the Hon. Jennifer A. Stark, Associate Judge, Framingham District Court.

Sisitsky, who was elected by an overwhelming majority on November 2, 2021, is only the second person to hold the post since the municipality changed to a form of mayor and city council in 2018. Due to the pandemic of Ongoing COVID, the event was an in-person and virtual event hybrid.

As Mayor Sisitsky greeted his predecessor and wished him good luck, he collectively thanked the citizens of Framingham who “stood up for the change we needed”.

Mayor Sisitsky has repeatedly stressed his administration’s commitment to openness and transparency, saying he intends “to bring back a spirit of cooperation, respect and civility to the hotel city ​​”. Citing an “urgent need for better government and civic engagement,” the new mayor praised city council as a co-equal branch of city government and said he would “work with them to help them achieve achieve their goals for the improvement of the city “.

As he did throughout the campaign and as mayor-elect, Sisitsky cited his administration’s commitment to fiscal responsibility and inclusiveness for all. “We have already started the process of finding the best, the brightest, the most diverse, the multilingual and the most talented.”

For the future, the mayor spoke of “an obligation towards future generations”, while he insisted on the need for a sustainable development platform to fight against climate change, to intensify efforts cleanup and further development of the Mary Dennison Playground, complete the General Chemical cleanup using funding secured by Senate Speaker Karen Spilka, and restore code enforcement to improve environmental justice in neighborhoods of the city.

Mayor Sisitsky said he would invest in education using “an equity lens” and “emphasizing green development”. He reiterated the “overwhelming need for an early childhood center and primary school in the southern part” of town and made securing a suitable site “a top priority”.

For the city’s seniors, Sisitsky said his administration “will work with the Council on Aging, Friends of Callahan and the Callahan Center to improve healthy aging.”

Citing local businesses as ‘the backbone of Framingham’s economy’ and to help them as they continue to navigate the COVID pandemic, which has now lasted for two years, the mayor said he would respect the ‘requirement of the city charter to provide a plan for reorganizing the planning and economic development department. “In December, Mayor Sisitsky announced the appointment of Louise Miller as the city’s chief financial officer, the calling it one of the most important it will do.

The mayor also said he would explore using the proposed new Economic Development Corporation and other resources to work with the Commonwealth on plans for a new courthouse and government center that would include a new city ​​hall, arts center and more downtown parking lots.

While acknowledging that Framingham, like the rest of the world, is “weary of COVID,” the mayor said, “we want our children to stay in school and our businesses to recoup their losses,” and reminded everyone that “Each of us has a responsibility to our community to get vaccinated and to follow the regulations. ”

Massachusetts State Representative Maria Duiame Robinson, who was appointed Assistant Secretary of the Department of Energy’s Office of Electricity by President Joe Biden and is awaiting confirmation, was the host of the day’s ceremony .

Other elected officials and dignitaries included City Clerk Lisa Fergusson, President George King, Jr., and members of City Council, President Adam Freudberg, and members of the School Committee, all of whom were sworn in today. city ​​state members and federal delegations who participated remotely; Dr Javier Cevallos, President of Framingham State University, Nick Paganella, Secretary of the Framingham Veterans Council, Rabbi Sam Blumberg of Temple Beth Am, Reverend Gregory Morisse, Senior Pastor of Plymouth Church, the Framingham High School Concert Band and the Honor Guards of the Framingham Police and Fire Department.

Before concluding by wishing everyone a Happy New Year and inviting their contributions, help and ideas, Mayor Sisitsky reiterated that the people of Framingham “want us to do a better job of governance”. says, “start here and now.” “

In addition to Mayor Sisitsky, 7 city councilors and 8 school committee members were sworn in today at the ceremony. Five library administrators and three cemetery administrators were also sworn in. A few elected people were unable to attend today’s ceremony and will be sworn in later.

Editor’s Note: SOURCE will have more photos and a report on the launch later.


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