20";display:block;height:0;overflow:hidden}.clearfix:after{clear:both}.tie-container,#tie-wrapper{height:100%;min-height:650px}.tie-container{position:relative;overflow:hidden}#tie-wrapper{background:#fff;position:relative;z-index:108;height:100%;margin:0 auto}.container-wrapper{background:#fff;border:1px solid rgba(0,0,0,.1);border-radius:2px;padding:30px}#content{margin-top:30px}@media (max-width:991px){#content{margin-top:15px}}.site-content{-ms-word-wrap:break-word;word-wrap:break-word}.theme-header{background:#fff;position:relative;z-index:999}.theme-header:after{content:"";display:table;clear:both}.theme-header.has-shadow{box-shadow:rgba(0,0,0,.1) 0px 25px 20px -20px}#menu-components-wrap{display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;width:100%;-webkit-flex-wrap:wrap;-ms-flex-wrap:wrap;flex-wrap:wrap}.header-layout-4 #menu-components-wrap{-webkit-justify-content:flex-start;-ms-flex-pack:start;justify-content:flex-start}.header-layout-4 #menu-components-wrap .main-menu-wrap{-webkit-flex-grow:2;-ms-flex-positive:2;flex-grow:2}.header-layout-4 #menu-components-wrap .flex-placeholder{-webkit-flex-grow:1;-ms-flex-positive:1;flex-grow:1}#logo{margin-top:40px;margin-bottom:40px;display:block;float:left}#logo img{vertical-align:middle}#logo a{display:inline-block}#tie-logo-inverted,#tie-sticky-logo-inverted{display:none}@media (max-width:991px){#theme-header.has-normal-width-logo #logo{margin:14px 0!important;text-align:left;line-height:1}#theme-header.has-normal-width-logo #logo img{width:auto;height:auto;max-width:190px}}@media (max-width:479px){#theme-header.has-normal-width-logo #logo img{max-width:160px;max-height:60px!important}}@media (max-width:991px){#theme-header.mobile-header-default.header-layout-1 .header-layout-1-logo{-webkit-flex-grow:10;-ms-flex-positive:10;flex-grow:10}}.components{display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-ms-flex-align:center;align-items:center;-webkit-justify-content:end;-ms-flex-pack:end;justify-content:end}.components>li{position:relative}.components>li.social-icons-item{margin:0}.components>li>a{display:block;position:relative;width:30px;text-align:center;font-size:16px;white-space:nowrap}.components .search-bar form{width:auto;background:rgba(255,255,255,.1);line-height:36px;border-radius:50px;position:relative}.components #search-input{border:0;width:100%;background:0 0;padding:0 35px 0 20px;border-radius:0;font-size:inherit}.components #search-submit{position:absolute;right:0;top:0;width:40px;line-height:inherit;color:#777;background:0 0;font-size:15px;padding:0;border:none}.header-layout-1 #menu-components-wrap{display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-justify-content:flex-end;-ms-flex-pack:end;justify-content:flex-end}.header-layout-1 .main-menu-wrapper{display:table;width:100%}.header-layout-1 #logo{line-height:1;float:left;margin-top:20px;margin-bottom:20px}.header-layout-1 .header-layout-1-logo{display:table-cell;vertical-align:middle;float:none}@media (max-width:991px){.header-layout-1 .main-menu-wrapper{border-width:0;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-flow:row nowrap;-ms-flex-flow:row nowrap;flex-flow:row nowrap;-webkit-align-items:center;-ms-flex-align:center;align-items:center;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between}}.mobile-header-components{display:none;z-index:10;height:30px;line-height:30px;-webkit-flex-wrap:nowrap;-ms-flex-wrap:nowrap;flex-wrap:nowrap;-webkit-flex:1 1 0%;-ms-flex:1 1 0%;flex:1 1 0%}.mobile-header-components .components{float:none;display:-webkit-flex!important;display:-ms-flexbox!important;display:flex!important;-webkit-justify-content:stretch;-ms-flex-pack:stretch;justify-content:stretch}.mobile-header-components .components li.custom-menu-link{display:inline-block;float:none}.mobile-header-components .components li.custom-menu-link>a{width:20px;padding-bottom:15px}.header-layout-1.main-nav-dark .mobile-header-components .components li.custom-menu-link>a{color:#fff}.mobile-header-components [class^=tie-icon-]{font-size:18px;width:20px;height:20px;vertical-align:middle}.mobile-header-components .tie-mobile-menu-icon{font-size:20px}.mobile-header-components .nav-icon{display:inline-block;width:20px;height:2px;background-color:var(--base-color);position:relative;top:-4px}.mobile-header-components .nav-icon:before,.mobile-header-components .nav-icon:after{position:absolute;right:0;background-color:var(--base-color);content:'';display:block;width:100%;height:100%;-webkit-transform:translateZ(0);transform:translateZ(0);-webkit-backface-visibility:hidden;backface-visibility:hidden}.mobile-header-components .nav-icon:before{-webkit-transform:translateY(-7px);-ms-transform:translateY(-7px);transform:translateY(-7px)}.mobile-header-components .nav-icon:after{-webkit-transform:translateY(7px);-ms-transform:translateY(7px);transform:translateY(7px)}.main-nav-dark.header-layout-1 .mobile-header-components .nav-icon,.main-nav-dark.header-layout-1 .mobile-header-components .nav-icon:before,.main-nav-dark.header-layout-1 .mobile-header-components .nav-icon:after{background-color:#fff}#mobile-header-components-area_1 .components li.custom-menu-link>a{margin-right:15px}#mobile-header-components-area_2 .components{-webkit-flex-direction:row-reverse;-ms-flex-direction:row-reverse;flex-direction:row-reverse}#mobile-header-components-area_2 .components li.custom-menu-link>a{margin-left:15px}@media (max-width:991px){#tie-body #mobile-container,.mobile-header-components{display:block}#slide-sidebar-widgets{display:none}}.top-nav{background-color:#fff;position:relative;z-index:10;line-height:40px;border:1px solid rgba(0,0,0,.1);border-width:1px 0;color:var(--base-color);clear:both}.main-nav-below.top-nav-above .top-nav{border-top-width:0}.top-nav a:not(.button):not(:hover){color:var(--base-color)}.topbar-wrapper{display:-webkit-flex;display:-ms-flexbox;display:flex;min-height:40px}.top-nav .tie-alignleft,.top-nav .tie-alignright{-webkit-flex-grow:1;-ms-flex-positive:1;flex-grow:1;position:relative}.top-nav.has-breaking-news .tie-alignleft{-webkit-flex:1 0 100px;-ms-flex:1 0 100px;flex:1 0 100px}.top-nav.has-breaking-news .tie-alignright{-webkit-flex-grow:0;-ms-flex-positive:0;flex-grow:0;z-index:1}.topbar-today-date{float:left;padding-right:15px;-webkit-flex-shrink:0;-ms-flex-negative:0;flex-shrink:0}@media (max-width:991px){.topbar-today-date,.theme-header .components{display:none}}.breaking{display:none}.main-nav-wrapper{position:relative;z-index:4}.main-nav{background-color:var(--main-nav-background);color:var(--main-nav-primary-color);position:relative;border:1px solid var(--main-nav-main-border-color);border-width:1px 0}.main-menu-wrapper{position:relative}@media (min-width:992px){.header-menu .menu{display:-webkit-flex;display:-ms-flexbox;display:flex}.header-menu .menu a{display:block;position:relative}.header-menu .menu>li>a{white-space:nowrap}.header-menu .menu .sub-menu a{padding:8px 10px}.header-menu .menu ul:not(.sub-menu-columns):not(.sub-menu-columns-item):not(.sub-list):not(.mega-cat-sub-categories):not(.slider-arrow-nav){box-shadow:0 2px 5px rgba(0,0,0,.1)}.header-menu .menu ul li{position:relative}.header-menu .menu ul a{border-width:0 0 1px}#main-nav{z-index:9;line-height:60px}.main-menu .menu>li>a{padding:0 14px;font-size:14px;font-weight:700}.main-menu .menu>li>.menu-sub-content{border-top:2px solid var(--main-nav-primary-color)}.main-menu .menu ul{line-height:20px;z-index:1}.main-menu .menu .sub-menu .tie-menu-icon,.main-menu .menu .mega-recent-featured-list .tie-menu-icon{width:20px}.main-menu .menu-sub-content{background:var(--main-nav-background);display:none;padding:15px;width:230px;position:absolute;box-shadow:0 3px 4px rgba(0,0,0,.2)}.main-menu .menu-sub-content a{width:200px}nav.main-nav.menu-style-default .menu>li.tie-current-menu{border-bottom:5px solid var(--main-nav-primary-color);margin-bottom:-5px}nav.main-nav.menu-style-default .menu>li.tie-current-menu>a:after{content:"";width:20px;height:2px;position:absolute;margin-top:17px;left:50%;top:50%;bottom:auto;right:auto;-webkit-transform:translateX(-50%) translateY(-50%);-ms-transform:translateX(-50%) translateY(-50%);transform:translateX(-50%) translateY(-50%);background:#2c2f34}nav.main-nav.menu-style-solid-bg .menu>li.tie-current-menu>a{background-color:var(--main-nav-primary-color);color:var(--main-nav-contrast-primary-color)}.main-nav .menu a,.main-nav .components li a{color:var(--main-nav-text-color)}.main-nav-dark{--main-nav-background:#1f2024;--main-nav-secondry-background:rgba(0,0,0,.2);--main-nav-primary-color:var(--brand-color);--main-nav-contrast-primary-color:var(--bright-color);--main-nav-text-color:#fff;--main-nav-secondry-text-color:rgba(225,255,255,.5);--main-nav-main-border-color:rgba(255,255,255,.07);--main-nav-secondry-border-color:rgba(255,255,255,.04)}.main-nav-dark .main-nav{border-width:0}}@media (min-width:992px){header .menu-item-has-children>a:before,.mega-menu>a:before{content:'';position:absolute;right:10px;top:50%;bottom:auto;-webkit-transform:translateY(-50%);-ms-transform:translateY(-50%);transform:translateY(-50%);font-family:'tiefonticon'!important;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;content:"\f079";font-size:11px;line-height:1}.menu>.menu-item-has-children:not(.is-icon-only)>a,.menu .mega-menu:not(.is-icon-only)>a{padding-right:25px}}@media (min-width:992px){.header-layout-1.main-nav-below.top-nav-above .main-nav{margin-top:-1px;border-top-width:0}.header-layout-1.main-nav-below.top-nav-above .breaking-title{top:0;margin-bottom:-1px}}.header-layout-1.has-shadow:not(.top-nav-below) .main-nav{border-bottom:0!important}@media only screen and (min-width:992px) and (max-width:1100px){.main-nav .menu>li:not(.is-icon-only)>a{padding-left:7px;padding-right:7px}.main-nav .menu>li:not(.is-icon-only)>a:before{display:none}}@media (max-width:991px){#sticky-logo{display:none}}#main-nav:not(.fixed-nav) #sticky-logo,#main-nav:not(.fixed-nav) .flex-placeholder{display:none}@media (min-width:992px){#sticky-logo{overflow:hidden;float:left;vertical-align:middle}#sticky-logo a{line-height:1;display:inline-block}#sticky-logo img{position:relative;vertical-align:middle;padding:8px 10px;top:-1px;max-height:50px}.header-layout-1 #sticky-logo img{padding:0}.header-layout-1:not(.has-custom-sticky-logo) #sticky-logo{display:none}.theme-header #sticky-logo img{opacity:0;visibility:hidden;width:0!important;-webkit-transform:translateY(75%);-ms-transform:translateY(75%);transform:translateY(75%)}.header-layout-1 .flex-placeholder{-webkit-flex-grow:1;-ms-flex-positive:1;flex-grow:1}}@media (max-width:991px){#tie-wrapper header#theme-header{box-shadow:none;background:0 0!important}.header-layout-1 .main-nav{border-width:0;box-shadow:0 3px 7px 0 rgba(0,0,0,.1)}.header-layout-1 .main-nav{background-color:#fff}.main-nav-dark.header-layout-1 .main-nav{background-color:#1f2024}.header-layout-1 #menu-components-wrap{display:none}.main-menu-wrapper .main-menu-wrap{width:100%}}.main-nav-dark .main-nav input{color:#ccc}@media (max-width:767px){.magazine1:not(.has-builder):not(.error404) .main-content,.magazine1:not(.has-builder):not(.error404) .sidebar{padding-left:0;padding-right:0}}input{border:1px solid rgba(0,0,0,.1);color:var(--base-color);font-size:13px;outline:none;padding:10px 12px;line-height:23px;border-radius:2px;max-width:100%;background-color:transparent}input:not([type=checkbox]):not([type=radio]){-webkit-appearance:none;-moz-appearance:none;appearance:none;outline:none}@media (max-width:767px){input:not([type=submit]){font-size:16px!important}}.button,[type=submit]{width:auto;position:relative;background-color:var(--tie-buttons-color,var(--brand-color));color:var(--tie-buttons-text,var(--bright-color));border-radius:var(--tie-buttons-radius,2px);border:var(--tie-buttons-border-width,0) solid var(--tie-buttons-border-color,var(--brand-color));padding:10px 25px;margin:0;font-weight:600;font-size:14px;display:inline-block;text-align:center;line-height:21px;text-decoration:none;vertical-align:middle;-webkit-appearance:none;-moz-appearance:none;appearance:none}@media (min-width:992px){.sidebar-right .main-content{float:left}.sidebar-right .sidebar{float:right}.sidebar-right.magazine1 .main-content{padding-right:3px}}.post-thumb{position:relative;height:100%;display:block;-webkit-backface-visibility:hidden;backface-visibility:hidden;-webkit-transform:rotate(0);-ms-transform:rotate(0);transform:rotate(0)}.post-thumb img{width:100%;display:block}.post-thumb .post-cat-wrap{position:absolute;bottom:10px;margin:0;right:10px}.post-meta{margin:10px 0 8px;font-size:12px;overflow:hidden}.post-meta,.post-meta a:not(:hover){color:#666}.post-meta .meta-item{margin-right:8px;display:inline-block}.post-meta .meta-item.tie-icon:before{padding-right:3px}.post-meta .meta-item.date:before{content:"\f017"}.post-meta .meta-item.meta-comment:before{content:"\f086"}.post-meta .tie-alignright .meta-item:last-child{margin:0!important}@media (max-width:767px){.entry-header .post-meta>span,.entry-header .post-meta>div,.main-content .post-meta>span,.main-content .post-meta>div{float:left}}.post-cat-wrap{position:relative;z-index:3;margin-bottom:5px;font-weight:400;font-family:inherit!important;line-height:0;display:block}.post-cat{display:inline-block;background:var(--brand-color);color:var(--bright-color);padding:0 11px;font-size:13px;line-height:2em;margin-right:4px;position:relative;white-space:nowrap;word-wrap:normal;letter-spacing:0;border-radius:4px}.post-cat:first-child:last-child{margin:0}#breadcrumb{margin:50px 0 0}#breadcrumb,#breadcrumb a:not(:hover){color:#666}#breadcrumb .delimiter{margin:0 3px;font-style:normal}.entry-header-outer #breadcrumb{margin:0 0 20px;padding:0}@media (max-width:767px){.single-post #breadcrumb .current,.single-post #breadcrumb em:last-of-type{display:none}}.author-avatar{display:block}.author-avatar img{border-radius:50%;max-width:111px;object-fit:cover;aspect-ratio:1}.social-icons-item{float:right;margin-left:6px;position:relative}.social-icons-item .social-link span{color:var(--base-color);line-height:unset}.social-icons-widget .social-icons-item .social-link{width:24px;height:24px;line-height:24px;padding:0;display:block;text-align:center;border-radius:2px}.top-nav .components>li.social-icons-item .social-link:not(:hover) span{color:var(--base-color)}.social-icons-item .facebook-social-icon{background-color:#4080ff!important}.social-icons-item .facebook-social-icon span{color:#4080ff}.social-icons-item .twitter-social-icon{background-color:#000!important}.social-icons-item .twitter-social-icon span{color:#000}.social-icons-item .instagram-social-icon{background-color:#c13584!important}.social-icons-item .instagram-social-icon span{color:#c13584}.social-icons-item .youtube-social-icon{background-color:#ef4e41!important}.social-icons-item .youtube-social-icon span{color:#ef4e41}ul:not(.solid-social-icons) .social-icons-item a:not(:hover){background-color:transparent!important}.solid-social-icons .social-link{background-color:var(--base-color)}.dark-skin .solid-social-icons .social-link{background-color:#27292d;border-color:#27292d}.solid-social-icons .social-link span{color:#fff!important}.entry-header{padding:30px 30px 0;margin-bottom:20px}@media (max-width:991px){.entry-header{padding:20px 20px 0}}@media (max-width:767px){.container-wrapper{padding:20px 15px}}.tabs{max-height:75px;width:100%;padding:0;border:1px solid rgba(0,0,0,.1);border-width:0 0 1px;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-flow:row wrap;-ms-flex-flow:row wrap;flex-flow:row wrap}.tabs li{display:inline-block;position:relative;padding:0!important}.tabs a{background:rgba(0,0,0,.02);display:block;text-align:center;border:1px solid rgba(0,0,0,.1);border-width:0 1px 1px 0;font-size:15px}.tabs a:not(:hover){color:var(--base-color)}.tabs>li>a{line-height:65px;padding:0 15px;border-bottom-color:transparent}.tab-content{padding:30px;display:none}.tab-content{position:relative}@media (max-width:767px){.tab-content{padding:20px}}.tab-content-elements li{opacity:0}.tab-content:not(.is-not-active):first-of-type{display:block}.tab-content:not(.is-not-active):first-of-type .tab-content-elements li{opacity:1}.tabs-container-wrapper{padding:0!important}.normal-side .tabs{display:-webkit-flex;display:-ms-flexbox;display:flex}.normal-side .tabs li{-webkit-flex-grow:1;-ms-flex-positive:1;flex-grow:1}.normal-side .tabs a{overflow:hidden;text-overflow:ellipsis;white-space:nowrap;padding:0 10px!important}.normal-side .tabs li:last-child a{border-right-width:0}@media (max-width:320px){.normal-side .tabs{max-height:none;border-bottom:0}.normal-side .tabs li{display:block;width:100%;float:none}.normal-side .tabs a{border-bottom-color:rgba(0,0,0,.1);border-width:0 0 1px}}.block-head-1 .the-global-title{position:relative;font-size:17px;padding:0 0 15px;border-bottom:2px solid rgba(0,0,0,.1);margin-bottom:20px}.block-head-1 .the-global-title:after{content:"";background:#2c2f34;width:40px;height:2px;position:absolute;bottom:-2px;left:0}.block-head-1 .the-global-title:before{content:"";width:0;height:0;position:absolute;bottom:-5px;left:0;border-left:0;border-right:5px solid transparent;border-top:5px solid #2c2f34}.block-head-1 .dark-skin .widget-title:after{background:#fff}.block-head-1 .dark-skin .widget-title:before{border-top-color:#fff}.block-head-1 .dark-skin .the-global-title{color:#fff;border-bottom-color:rgba(255,255,255,.1)}.side-aside{position:fixed;top:0;z-index:111;visibility:hidden;width:350px;max-width:100%;height:100%;background:#fff;background-repeat:no-repeat;background-position:center top;background-size:cover;overflow-y:auto}@media (min-width:992px){.side-aside{right:0;-webkit-transform:translate(350px,0);-ms-transform:translate(350px,0);transform:translate(350px,0)}}.site-footer .widget-title-icon{display:none}.dark-skin{--lazyload-loading-color:#161717}.dark-skin{background-color:var(--tie-dark-skin-bg-main,#1f2024);color:#fff}.dark-skin input:not([type=submit]){color:#ccc}.dark-skin a:not(:hover){color:#fff}.dark-skin .post-meta{color:#ccc!important}.dark-skin input:not([type=submit]){border-color:rgba(255,255,255,.1)}.dark-skin .container-wrapper{background-color:var(--tie-dark-skin-bg-main,#1f2024);border-color:rgba(255,255,255,.1)}.dark-skin .widget a:not(:hover),.dark-skin .widget-title{color:#fff}.dark-skin .widget-title-icon{color:#ccc}.sidebar .container-wrapper{margin-bottom:30px}@media (max-width:991px){.sidebar .container-wrapper{margin-bottom:15px}}@media (max-width:991px){.has-sidebar .sidebar{margin-top:15px}}.widget-title{position:relative}.widget-title .the-subtitle{font-size:15px;min-height:15px}.widget-title-icon{position:absolute;right:0;top:1px;color:#b9bec3;font-size:15px}.widget-title-icon:before{content:"\f08d"}.post-widget-body{padding-left:125px}.post-widget-body .post-title{font-size:14px;line-height:1.4;margin-bottom:5px}.post-widget-thumbnail{float:left;margin-right:15px;position:relative}.post-widget-thumbnail img.tie-small-image{width:110px}.widget li{padding:6px 0}.widget li:first-child{padding-top:0}.widget li:last-child{padding-bottom:0;border-bottom:0}.widget li:after{clear:both;display:table;content:""}.widget .post-meta{margin:2px 0 0;font-size:11px;line-height:17px}.posts-list .widget-title-icon:before{content:"\f0f6"}.posts-list-big-first .posts-list-items li:first-child{padding-bottom:20px}.posts-list-big-first li:first-child .post-widget-thumbnail{width:100%;margin-right:0;margin-bottom:10px}.posts-list-big-first li:first-child .post-widget-thumbnail a{min-height:40px}.posts-list-big-first li:first-child .post-widget-body{padding-left:0}.posts-list-big-first li:first-child .post-title{font-size:18px}@media (max-width:991px){.posts-list-big-first .posts-list-items{overflow:hidden}.posts-list-big-first li{width:48%;float:left}.posts-list-big-first li:nth-child(2){padding-top:0}.posts-list-big-first li:nth-child(2n){float:right}.posts-list-big-first li:nth-child(2n+1){clear:both}.posts-list-big-first li:nth-child(2),.posts-list-big-first li:nth-child(3){float:right;clear:none}}@media (max-width:670px){.posts-list-big-first li{width:100%}.posts-list-big-first li:nth-child(2){padding-top:12px}}form.search-form{overflow:auto;position:relative;width:100%;margin-top:10px}.search-field{float:left;width:73%;padding:8px 15px}.search-submit[type=submit]{float:right;padding:10px 5px;margin-left:2%;width:25%}.login-widget .widget-title-icon:before{content:"\f023"}.login-widget form input[type=text],.login-widget form input[type=password]{width:100%;float:none;margin-bottom:15px}.login-widget .pass-container{position:relative}.login-widget .pass-container input[type=password]{padding-right:70px}.login-widget .forget-text{position:absolute;right:15px;line-height:45px;top:0;font-size:12px}.login-widget .forget-text:not(:hover){color:#666}.login-widget .rememberme{display:block;margin-bottom:15px}.login-widget .register-link{margin:8px 0 0;display:block;text-align:center}.tab-content-comments .post-widget-body{padding-left:80px}.widget_tag_cloud .widget-title-icon:before{content:"\f02c"}li.widget-post-list{padding:7px 0;position:relative}.latest-tweets-widget .widget-title-icon:before{content:"\e90f"}.social-icons-widget ul{margin:0 -3px}.social-icons-widget .social-icons-item{float:left;margin:3px;border-bottom:0;padding:0}.social-icons-widget .social-icons-item .social-link{width:40px;height:40px;line-height:40px;font-size:18px}@media (max-width:479px){.social-icons-widget .social-icons-item{float:none;display:inline-block}}.widget-posts-list-container{position:relative}@media (min-width:992px){.mega-menu .mega-menu-block{left:0;width:100%;padding:30px}.mega-menu .mega-menu-block a{width:auto}.main-menu .mega-cat-wrapper{overflow:hidden;height:auto;clear:both}.main-menu .mega-ajax-content{min-height:200px;position:relative}.main-menu .mega-recent-featured .mega-ajax-content{min-height:325px}.main-menu .mega-cat .mega-menu-content{clear:both}.main-menu .mega-cat .mega-menu-block{padding:0}.main-menu .mega-cat-content{padding:30px}.main-menu .horizontal-posts{width:100%}.main-menu .mega-recent-featured>.menu-sub-content{overflow:hidden}.main-menu .mega-recent-featured .mega-menu-content{float:right;position:relative;min-height:30px;width:100%}.main-menu .mega-recent-featured.menu-item-has-children .mega-menu-content{width:75%}.main-menu ul.mega-recent-featured-list{width:25%;padding-right:30px;float:left;position:relative;box-shadow:none}.main-menu .mega-recent-featured-list li{width:100%;z-index:2}.main-menu .mega-recent-featured-list a{display:block;padding:10px 0}.main-menu .mega-recent-featured-list:after{content:"";width:1500px;height:1500px;background:rgba(0,0,0,.03);position:absolute;z-index:1;right:0;top:-100px}}.breaking{float:left;width:100%;display:block!important}.breaking-title{padding:0 10px;display:block;float:left;color:#fff;font-size:12px;position:relative}.breaking-title span{position:relative;z-index:1}.breaking-title span.breaking-icon{display:none}@media (max-width:600px){.breaking-title span.breaking-icon{display:inline-block}.breaking-title .breaking-title-text{display:none}}.breaking-title:before{content:"";background:#f05555;width:100%;height:100%;position:absolute;left:0;top:0;z-index:0}.breaking-news{display:none}#mobile-container{display:none;padding:10px 30px 30px}#mobile-menu{margin-bottom:20px;position:relative;padding-top:15px}#mobile-social-icons{margin-bottom:15px}#mobile-social-icons ul{text-align:center;overflow:hidden}#mobile-social-icons ul .social-icons-item{float:none;display:inline-block}#mobile-social-icons .social-icons-item{margin:0}#mobile-social-icons .social-icons-item .social-link{background:0 0;border:none}#mobile-search .search-form{overflow:hidden;position:relative}#mobile-search .search-form:after{position:absolute;content:"\f002";font-family:'tiefonticon';top:4px;right:10px;line-height:30px;width:30px;font-size:16px;border-radius:50%;text-align:center;color:#fff}#mobile-search .search-field{background-color:rgba(0,0,0,.05);border-color:rgba(255,255,255,.1);color:#fff;width:100%;border-radius:50px;padding:7px 45px 7px 20px}#mobile-search .search-submit{background:0 0;font-size:0;width:35px;height:38px;position:absolute;top:0;right:5px;z-index:1}#mobile-search input::-webkit-input-placeholder{color:rgba(255,255,255,.6)}#mobile-search input::-moz-placeholder{color:rgba(255,255,255,.6)}#mobile-search input:-moz-placeholder{color:rgba(255,255,255,.6)}#mobile-search input:-ms-input-placeholder{color:rgba(255,255,255,.6)}#tie-wrapper:after{position:absolute;z-index:1000;top:-10%;left:-50%;width:0;height:0;background:rgba(0,0,0,.2);content:'';opacity:0}@media (max-width:991px){.side-aside.appear-from-left{left:0;-webkit-transform:translate(-100%,0);-ms-transform:translate(-100%,0);transform:translate(-100%,0)}.side-aside.is-fullwidth{width:100%}}.is-desktop .side-aside .has-custom-scroll{padding:50px 0 0}.side-aside:after{position:absolute;top:0;left:0;width:100%;height:100%;background:rgba(0,0,0,.2);content:'';opacity:1}.side-aside .container-wrapper{padding:30px!important;border-radius:0;border:0;background:0 0;box-shadow:none!important}a.remove{position:absolute;top:0;right:0;display:block;speak:never;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;width:20px;height:20px;display:block;line-height:20px;text-align:center;font-size:15px}a.remove:before{content:"\e117";font-family:'tiefonticon';color:#e74c3c}a.remove.big-btn{width:25px;height:25px;line-height:25px;font-size:22px}a.remove.light-btn:not(:hover):before{color:#fff}.side-aside a.remove{z-index:1;top:15px;left:50%;right:auto;-webkit-transform:translateX(-50%);-ms-transform:translateX(-50%);transform:translateX(-50%)}.side-aside a.remove:not(:hover):before{color:#111}.side-aside.dark-skin a.remove:not(:hover):before{color:#fff}.tie-popup a.remove{-webkit-transform:scale(.2);-ms-transform:scale(.2);transform:scale(.2);opacity:0;top:15px;right:15px;z-index:1}.theiaStickySidebar:after{content:"";display:table;clear:both}.side-aside,.has-custom-scroll{overflow-x:hidden;scrollbar-width:thin}.side-aside::-webkit-scrollbar,.has-custom-scroll::-webkit-scrollbar{width:5px}.side-aside::-webkit-scrollbar-track,.has-custom-scroll::-webkit-scrollbar-track{background:0 0}.side-aside::-webkit-scrollbar-thumb,.has-custom-scroll::-webkit-scrollbar-thumb{border-radius:20px;background:rgba(0,0,0,.2)}.dark-skin .has-custom-scroll::-webkit-scrollbar-thumb{background:#000}.tie-popup{position:fixed;z-index:99999;left:0;top:0;height:100%;width:100%;background-color:rgba(0,0,0,.5);display:none;-webkit-perspective:600px;perspective:600px}.tie-popup-container{position:relative;z-index:100;width:90%;max-width:420px;margin:10em auto 0;border-radius:2px;box-shadow:0 0 20px rgba(0,0,0,.2);will-change:transform,opacity;-webkit-transform:scale(.5);-ms-transform:scale(.5);transform:scale(.5);opacity:0}.tie-popup-container .login-submit{padding-top:15px;padding-bottom:15px}.tie-popup-container .container-wrapper{padding:60px;background-color:#fff!important;border-radius:5px}@media (max-width:479px){.tie-popup-container .container-wrapper{padding:30px}}#tie-popup-adblock .tie-popup-container{max-width:500px}#tie-popup-adblock .container-wrapper{background:#e74c3c!important;text-align:center;color:#fff}#tie-popup-adblock .container-wrapper .tie-btn-close:before{color:#fff}#tie-popup-adblock .tie-adblock-icon{font-size:120px;margin-bottom:10px}#tie-popup-adblock .adblock-message{margin-top:10px}.pop-up-live-search{will-change:transform,opacity;-webkit-transform:scale(.7);-ms-transform:scale(.7);transform:scale(.7);opacity:0}.tie-popup-search-wrap::-webkit-input-placeholder{color:#fff}.tie-popup-search-wrap::-moz-placeholder{color:#fff}.tie-popup-search-wrap:-moz-placeholder{color:#fff}.tie-popup-search-wrap:-ms-input-placeholder{color:#fff}.tie-popup-search-wrap form{position:relative;height:80px;margin-bottom:20px}.popup-search-wrap-inner{position:relative;padding:80px 15px 0;margin:0 auto;max-width:800px}input.tie-popup-search-input{width:100%;height:80px;line-height:80px;background:rgba(0,0,0,.7)!important;font-weight:500;font-size:22px;border:0;padding-right:80px;padding-left:30px;color:#fff;border-radius:5px}button.tie-popup-search-submit{font-size:28px;color:#666;position:absolute;right:5px;top:15px;background:0 0!important}#tie-popup-search-mobile .popup-search-wrap-inner{padding-top:50px}#tie-popup-search-mobile input.tie-popup-search-input{height:50px;line-height:1;padding-left:20px;padding-right:50px}#tie-popup-search-mobile button.tie-popup-search-submit{font-size:16px;top:9px;right:0}#autocomplete-suggestions{overflow:auto;padding:20px;color:#eee;position:absolute;display:none;width:370px;z-index:9999;margin-top:15px}.tie-icon-facebook:before{content:"\f09a"}.tie-icon-search:before{content:"\f002"}.tie-icon-author:before{content:"\f007"}.tie-icon-home:before{content:"\f015"}.tie-icon-bookmark:before{content:"\f02e"}.tie-icon-ban:before{content:"\f05e"}.tie-icon-random:before{content:"\f074"}.tie-icon-phone:before{content:"\f095"}.tie-icon-twitter:before{content:"\e90f"}.tie-icon-navicon:before{content:"\f0c9"}.tie-icon-pinterest:before{content:"\f0d2"}.tie-icon-envelope:before{content:"\f0e0"}.tie-icon-linkedin:before{content:"\f0e1"}.tie-icon-bolt:before{content:"\f0e7"}.tie-icon-youtube:before{content:"\f16a"}.tie-icon-instagram:before{content:"\f16d"}.tie-icon-tumblr:before{content:"\f173"}.tie-icon-vk:before{content:"\f189"}.tie-icon-reddit:before{content:"\f1a1"}.tie-icon-paper-plane:before{content:"\f1d8"}.tie-icon-whatsapp:before{content:"\f232"}.tie-icon-odnoklassniki:before{content:"\f263"}.tie-icon-get-pocket:before{content:"\f265"}.tie-icon-fire:before{content:"\e900"}.tie-icon-moon:before{content:"\f10d"}.fas,.far,.fab{-moz-osx-font-smoothing:grayscale;-webkit-font-smoothing:antialiased;display:inline-block;font-style:normal;font-variant:normal;text-rendering:auto;line-height:1}.fa-android:before{content:"\f17b"}.fa-battery-half:before{content:"\f242"}.fa-bus-alt:before{content:"\f55e"}.fa-chart-bar:before{content:"\f080"}.fa-coffee:before{content:"\f0f4"}.fa-globe-americas:before{content:"\f57d"}.fa-hamburger:before{content:"\f805"}.fa-hire-a-helper:before{content:"\f3b0"}.fa-home:before{content:"\f015"}.fa-house-user:before{content:"\f965"}.fa-money-check-alt:before{content:"\f53d"}.fa-weight-hanging:before{content:"\f5cd"}.fab{font-family:'Font Awesome 5 Brands';font-weight:400}.far{font-family:'Font Awesome 5 Free';font-weight:400}.fas{font-family:'Font Awesome 5 Free';font-weight:900}.post-content.container-wrapper{padding:0}.entry-header{font-size:45px;line-height:1.2}@media (max-width:767px){.entry-header{font-size:28px}}.entry-header .entry-title{margin-bottom:15px}@media (max-width:767px){.entry-header .entry-title{font-size:28px}}.entry-header .post-cat{margin-bottom:6px}.entry-header .post-meta{overflow:inherit;font-size:12px;margin-top:5px;margin-bottom:0;line-height:24px}.entry-header .post-meta .meta-item{margin-right:12px}.entry-header .post-meta,.entry-header .post-meta a:not(:hover){color:#333}.entry-header .post-meta .meta-author{margin:0}.entry-header .post-meta .meta-author a{font-weight:600}.entry-header .post-meta .author-meta+.date:before{content:"22";color:#ccc;margin:0 3px 0 5px;display:inline-block}.entry-header .post-meta .tie-alignright{display:inline}@media (max-width:767px){.entry-header .post-meta{margin-bottom:-8px}.entry-header .post-meta .tie-alignright{float:none}.entry-header .post-meta .meta-item,.entry-header .post-meta .tie-alignright .meta-item:last-child{margin-bottom:8px!important}.entry-header .post-meta>span,.entry-header .post-meta>div{float:initial!important}.entry-header .post-meta .meta-author a{font-weight:400}.entry-header .meta-author-avatar img{width:20px;height:20px}}.meta-author-avatar img{width:30px;height:30px;margin-right:3px;margin-top:-5px;vertical-align:middle;border-radius:50%}.post-layout-1 .entry-header-outer{padding:30px 30px 20px}@media (max-width:767px){.post-layout-1 .entry-header-outer{padding:20px}}.post-layout-1 .entry-header{padding:0;margin:0}.featured-area{position:relative;margin-bottom:30px;line-height:1}@media (max-width:767px){.featured-area{margin-bottom:20px}}.featured-area img{width:100%}.single-featured-image{position:relative;margin:0;line-height:0}.share-buttons{padding:18px 28px;line-height:0}@media (max-width:767px){.share-buttons{padding:15px}}@media (min-width:768px){.share-buttons-top{padding-bottom:0}}.entry-header-outer+.share-buttons-top{padding-top:0}.post-layout-1 .share-buttons-top{padding-bottom:18px}.share-buttons-mobile{position:fixed;bottom:0;z-index:999999;width:100%;background:0 0;border:0 none;padding:0}.share-buttons-mobile .share-links a{margin:0;border-radius:0;width:1%;display:table-cell;opacity:1!important}.share-buttons-mobile .share-links a .share-btn-icon{margin:0 auto;float:none}@media (min-width:768px){.share-buttons-mobile{display:none}}.mobile-share-buttons-spacer{height:40px}@media (min-width:768px){.mobile-share-buttons-spacer{display:none}}.share-links a{color:#fff}.share-links{overflow:hidden;position:relative}.share-links .share-btn-icon{font-size:15px}.share-links a{display:inline-block;margin:2px;height:40px;overflow:hidden;position:relative;border-radius:2px;width:40px}.share-links a,.share-links a:before{background-color:#444}.share-links a .share-btn-icon{width:40px;height:40px;float:left;display:block;text-align:center;line-height:40px}.share-links a.facebook-share-btn,.share-links a.facebook-share-btn:before{background:#4080ff}.share-links a.twitter-share-btn,.share-links a.twitter-share-btn:before{background:#000}.share-links a.linkedin-share-btn,.share-links a.linkedin-share-btn:before{background:#238cc8}.share-links a.pinterest-share-btn,.share-links a.pinterest-share-btn:before{background:#e13138}.share-links a.reddit-share-btn,.share-links a.reddit-share-btn:before{background:#ff4500}.share-links a.tumblr-share-btn,.share-links a.tumblr-share-btn:before{background:#35465c}.share-links a.vk-share-btn,.share-links a.vk-share-btn:before{background:#45668e}.share-links a.odnoklassniki-share-btn,.share-links a.odnoklassniki-share-btn:before{background:#ee8208}.share-links a.pocket-share-btn,.share-links a.pocket-share-btn:before{background:#ef4056}.share-links a.whatsapp-share-btn,.share-links a.whatsapp-share-btn:before{background:#43d854}.share-links a.telegram-share-btn,.share-links a.telegram-share-btn:before{background:#08c}.share-links a.viber-share-btn,.share-links a.viber-share-btn:before{background:#773ead}@media (min-width:768px){a.whatsapp-share-btn,a.telegram-share-btn,a.viber-share-btn{display:none!important}}#related-posts .related-item{position:relative;float:left;width:33.333%;padding:0 15px;margin-bottom:20px}@media (max-width:767px){#related-posts .related-item{padding:0 8px}}#related-posts .related-item .post-thumb{margin-bottom:10px}#related-posts .related-item .post-title{font-size:14px;line-height:19px}#related-posts .related-item .post-meta{margin:4px 0 0}.has-sidebar .site-content #related-posts .related-item:nth-child(3n+1){clear:both}@media (max-width:767px){#related-posts .related-item{width:50%!important;clear:none!important}}#related-posts.has-extra-post .related-item:last-child{clear:none!important;display:none}@media only screen and (min-width:320px) and (max-width:767px){#related-posts.has-extra-post .related-item:last-child{display:block}}#cancel-comment-reply-link{float:right;line-height:18px}#reading-position-indicator{display:block;height:5px;position:fixed;bottom:0;left:0;background:var(--brand-color);box-shadow:0 0 10px rgba(0,136,255,.7);width:0;z-index:9999;max-width:100%}#check-also-box{position:fixed;background-color:#fff;z-index:999;bottom:15px;right:-1px;-webkit-transform:translatex(100%);-ms-transform:translatex(100%);transform:translatex(100%);width:340px;padding:30px;border:1px solid rgba(0,0,0,.1);border-radius:2px;border-top-right-radius:0;border-bottom-right-radius:0}#check-also-box .has-first-big-post .post-widget-body{clear:both}#check-also-box .posts-list-big-first li{padding-bottom:0}#check-also-box .posts-list-big-first li .post-title{font-size:18px;line-height:1.3em}@media (max-width:991px){#check-also-box{display:none}}#post-extra-info{display:none}#main-nav .main-menu>ul>li>a{text-transform:uppercase}:root:root{--brand-color:#e67e22;--dark-brand-color:#b44c00;--bright-color:#fff;--base-color:#2c2f34}#reading-position-indicator{box-shadow:0 0 10px rgba(230,126,34,.7)}:root:root{--brand-color:#e67e22;--dark-brand-color:#b44c00;--bright-color:#fff;--base-color:#2c2f34}#reading-position-indicator{box-shadow:0 0 10px rgba(230,126,34,.7)}.tie-cat-58{background-color:#e67e22!important;color:#fff!important}.tie-cat-58:after{border-top-color:#e67e22!important}@media (max-width:991px){.side-aside.normal-side{background:#2f88d6;background:-webkit-linear-gradient(135deg,#5933a2,#2f88d6);background:-moz-linear-gradient(135deg,#5933a2,#2f88d6);background:-o-linear-gradient(135deg,#5933a2,#2f88d6);background:linear-gradient(135deg,#2f88d6,#5933a2)}}
TİM ve ihracatçı birliklerine yönelik kanun Resmi Gazete'de - HAKANSEYHAN
İhracatçı birliklerinin ve Türkiye İhracatçılar Meclisi’nin genel yazman ve genel yazman yardımcılıklarına 30 gün içinde atama yapılmaması halinde Tecim Bakanlığınca resen atama yapılabilecek.
Türkiye İhracatçılar Meclisi (TİM) ile İhracatçı Birliklerinin Müessese ve Görevleri Hakkında Kanun ile Bazı Kanunlarda Değişim Yapılmasına Dair Kanunla, ihracatçı birliklerinin ve Türkiye İhracatçılar Meclisi’nin genel yazman ve genel yazman yardımcılıklarına 30 gün içinde atama yapılmaması halinde Tecim Bakanlığınca resen atama yapılabilecek.
Resmi Gazete’de piyasaya çıkan kanuna gore, Türkiye’de meydana gelen fuarların düzenlenmiş olduğu iç alanlarda meydana getirilen duyuru ve reklamlar vergiden muaf tutulacak.
Hazinenin hususi mülkiyetinde bulunan özgür bölgelerde üst yapıların kullanımının etkinleştirilmesine katkı sağlanması, atıl kalmasının önüne geçilmesi ve yeni yatırımcı taleplerinin karşılanabilmesine olanak sağlanacak. Bu kapsamda etkinlik ruhsatı iptal edilen ya da süresi dolan kiracı kullananların üst yapıda bulunan mallarının tahliyesi için 1 aydan azca 6 aydan fazla olmamak suretiyle süre verilecek. Bu süre sonunda tahliyesi gerçekleşmeyen mallar idarece tasfiye edilecek.
İhracatçı birliklerinin genel kurullarınca; batkı eden, ölen, ticareti terk eden yada son 5 yılda ihracat yapmayan üyelerin yasal takipte olanlar dahil borçları ve bu borçların gecikme zamları terkin edilebilecek. Böylece hem mevcut borçlar hem de ileride oluşabilecek benzer mahiyetteki borçlarla ilgili yaşanacak sıkıntıların önüne geçilecek.
Hesap yılı sonunda birliklerin yedek akçelerine aktarılan meblağın Tecim Bakanlığınca belirlenen tutarı, İhracatı Geliştirme Anonim Şirketinin sermayesine eklenmek suretiyle ana para taahhüdü ödemesi olarak aktarılacak. Böylece şirkete ilave gelir sağlanarak devamlı kuvvetli bir finansal yapı içinde olması, kendini yenileyen bir ana para yapısı oluşturulması, ihracatçılara devamlı ve etkin şekilde hizmet verilmesi amaçlanıyor.
TİM yönetim kurulu, TİM başkanı ve sektörler konseyinin asil üyeleri arasından dört yıl için seçtiği üye sayısı 12’den 15’e, ilk toplantısında kendi üyeleri arasından seçtiği başkanvekili sayısı 3’ten 5’e çıkarılacak.
İhracatçı birliklerinin ve TİM genel yazman ve genel yazman yardımcılıklarına 30 gün içinde atama yapılmaması halinde Tecim Bakanlığınca resen atama yapılabilecek.
İstanbul’daki bazı Gömü taşınmazları TİM’e tahsis edilecek İstanbul Bahçelievler Yenibosna Mahallesi’nde bulunan ve Tecim Bakanlığına tahsisli sadece TİM ve birlikler tarafınca kullanılan Gömü taşınmazları, Çevre, Şehircilik ve İklim Değişikliği Bakanlığınca kurum amaçlarında kullanılmak suretiyle TİM ve birliklere bedelsiz olarak tahsis edilecek.
Taşınmazların TİM ve birlikler tarafınca düzenlemenin yürürlüğe girmiş olduğu tarihten önceki kullanımları için herhangi bir karşılık alınmayacak. Gerçekleşme ettirilen ecrimisil alacakları hangi aşamada olursa olsun terkin edilecek, öğrenim edilmiş ecrimisil bedelleri ise iade edilmeyecek.
Kamu Nezarete, Muhasebe ve Denetim Standartları Kurumu, belirlediği işletmeler ve kuruluşlar için uygulamada birliği ve sürdürülebilirliğe ilişkin raporlamaların internasyonal alanda geçerliliğini sağlamak amacıyla internasyonal standartlarla uyumlu olacak şekilde Türkiye Sürdürülebilirlik Raporlama Standartları’nı belirlemeye ve yayımlamaya yetkili olacak.
Belirli alanları düzenlemek ve denetlemek suretiyle kanunla kurulan kurum ve kurullar, Türkiye Sürdürülebilirlik Raporlama Standartları’na uygun olmak şartıyla kendi alanları için geçerli olacak standartlarla ilgili olarak ayrıntıya ilişkin düzenlemeler yapabilecek.
Helal Akreditasyon Kurumuna yönelik düzenleme Helal Akreditasyon Kurumu ile İlgili Bazı Düzenlemeler Hakkında Kanun’un kurum, vazife ve yetkilerini düzenleyen maddesine de yeni fıkra eklendi.
Buna gore, Türkiye’de helal uygunluk değerlendirme faaliyeti gönüllülük esasına dayanacak. Bununla beraber piyasaya arz edilecek ve Helal Akreditasyon Kurumunun akreditasyon hizmeti verdiği uygunluk değerlendirme alanlarına mevzu ürünlere ve hizmetlere yönelik helal uygunluk değerlendirmesi meydana getirecek kuruluşların Helal Akreditasyon Kurumunca yada Helal Akreditasyon Kurumunun taraf olduğu ikili yada oldukça taraflı karşılıklı tanıma anlaşmaları kapsamında öteki ülkelerce yetkili kılınmış kurumlarca helal akreditasyonu mecburi olacak.
İhraç edilecek ürünlerin ve hizmetlerin alıcı ülke pazarlarının talepleri ve ilgili ülke teknik düzenlemeleri kapsamında yürütülen helal uygunluk değerlendirme faaliyetleri hakkında, helal uygunluk değerlendirmesine mevzu ürün ve hizmetlerin yurt içi piyasaya arz edilmemesi kaydıyla bu düzenleme uygulanmayacak. Bu düzenleme kanun teklifinin yayımı tarihinden 1 yıl sonrasında yürürlüğe girecek.
Kanun hükümlerine aykırı olarak helal akreditasyon faaliyetinde bulunan ve helal akreditasyon denetimlerinden geçmeden, akredite statüsü taşımadan helal uygunluk değerlendirme faaliyeti yürüten kuruluşlara uygulanacak yönetimsel para cezaları da düzenlendi.
Buna gore, Helal Akreditasyon Kurumu ile İlgili Bazı Düzenlemeler Hakkında Kanun’unun kurum, vazife ve yetkilerini düzenleyen maddesine aykırı hareket edenlere ve aykırı olarak akredite olmaksızın helal uygunluk değerlendirme hizmeti veren kuruluşlara Helal Akreditasyon Kurumu Yönetim Kurulu tarafınca 100 bin Türk lirasından 1 milyon Türk lirasına kadar yönetimsel para cezası uygulanacak.
Bu düzenleme hükümlerine gore verilen yönetimsel yaptırım kararlarına karşı İdari Yargılama Usulü Kanunu hükümlerine gore yönetimsel yargı yoluna başvurulabilecek. Bu düzenleme kanun teklifinin yayımı tarihinden 1 yıl sonrasında yürürlüğe girecek.
Başa dön tuşu