Whether a given star is circumpolar at the observer's latitude (Î¸) may be calculated in terms of the star's declination (Î´). The star is circumpolar if Î¸+Î´ is greater than +90Â° (observer in northern hemisphere), or Î¸+Î´ is less than â90Â° (observer in southern hemisphere).
Countervailing duties. Countervailing duties (CVDs), also known as anti-subsidy duties, are trade import duties imposed under World Trade Organization (WTO) rules to neutralize the negative effects of subsidies. They are imposed after an investigation finds that a foreign country subsidizes its exports, injuring domestic producers in the importing country.
One party, for example a corporate trust company or the trust department of a bank, acts in a fiduciary capacity to the other one, who for example has entrusted funds to the fiduciary for safekeeping or investment. fiduciary (abbreviation fid) is expected to be extremely loyal to the person to whom he owes the duty (the  principal ): such that there must be no conflict of duty between fiduciary and principal, and the fiduciary must not profit from his position as a fiduciary (unless the principal consents).