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  • QuickBooks ProAdvisor Program for Accountants Intuit

    quickbooks proadvisor login download software

    BigRedConsulting has shared the download https://www.bookstime.com/articles/virtual-bookkeeping-assistant-for-your-business link of the installer file. You should be able to install your QB Desktop 2020 on your machine. Hopefully you didn’t encounter any issue to reactivate your license. If you have any questions or need further assistance with the migration process or anything else related to QuickBooks Desktop, please don’t hesitate to reach out. We’re here to help ensure a smooth transition and to support you in getting the most out of your QuickBooks experience.

    • Moreover, running and customizing reports helps ensure that your business remains compliant with financial regulations.
    • The program includes a subscription to QuickBooks Online Accountant software, training, certification opportunities, discounts, and marketing resources.
    • Scale confidently with multi-entity management designed to enhance productivity and profitability for the most complex operations.
    • You wouldn’t give a wrench to a lawyer or tracing paper to a plumber.
    • Launching Nov. 20, this exciting development has been shaped by invaluable feedback from a wide range of accounting firms and professionals.

    Download your version of QuickBooks Desktop

    quickbooks proadvisor login download software

    Intuit says they can not give me the code because they do not support 2020 any longer. Moreover, running and customizing reports helps ensure that your business remains compliant with financial regulations. Properly documented reports can also simplify the process during audits. It also allows you to tailor the information to meet specific needs. You can choose which data fields to include, apply filters to focus on particular aspects, and even brand your reports for consistency. QuickBooks Desktop 2022 and earlier versions, including QuickBooks Desktop Pro, Premier, Mac, and Enterprise Solutions v22, has been already discontinued.

    All about the reimagined ProAdvisor Program

    quickbooks proadvisor login download software

    By accessing and using this page you agree to the terms and conditions. Earn your QuickBooks Enterprise badge and add expertise to your firm and credibility to your marketing. Sign in to QuickBooks Online Accountant to access self-paced quickbooks proadvisor courses for your firm. You wouldn’t give a wrench to a lawyer or tracing paper to a plumber.

    Accounting solutions

    quickbooks proadvisor login download software

    And to better support multi-service firms, we’re introducing Intuit® Tax Advisor and Intuit ProConnect™ Tax training modules. In addition, we’re expanding our third-party app training, and overhauling the QuickBooks Online training and presentation accounting materials for your clients. Discount and list price subject to change at any time at Intuit’s sole discretion. If you add or remove services, your subscription fees will be adjusted accordingly. Such notice is not intended nor will it have the effect of relieving the Participant of any liability under this Agreement or applicable law. Our reimagined program marks the start of a new era of continued investment in the accounting industry, with more than 20 changes since the last refresh.

    • Moving forward, keeping your QuickBooks Desktop updated ensures you are utilizing a robust, secure, and efficient accounting tool that can adapt to the growing needs of your business.
    • Your ProAdvisor license number and other info are also in CAMPS.
    • Such notice is not intended nor will it have the effect of relieving the Participant of any liability under this Agreement or applicable law.
    • Elite-level ProAdvisors get access to contests, promotions, discounts, and exclusive industry events.

    Bypass busy work and streamline projects so you can do more than ever for your clients. Get QuickBooks Online, QuickBooks Payroll, and QuickBooks Time for free—plus, a range of discounts on other software, services, and supplies. As a ProAdvisor, you can download QuickBooks products you’ve purchased from your account portal. This portal is also known as the Customer Account Management Portal (CAMPs). So QuickBooks will not help a non-profit organization to download an older version. Well, if anyone has done the math, the online version cost 10x that of buying the disc and using that version for a couple of years.

    • The QuickBooks ProAdvisor program gives you access to exclusive discounts, tools, training, and events to help you retain talent and expand your business.
    • Now your clients won’t be interrupted by product updates.
    • I use the QuickBooks Online ProAdvisor program both for growing and running my own practice and for my college accounting classes where I use the training to grow the next generation of accountants and bookkeepers.
    • Accruing tax liabilities in accounting involves recognizing and recording taxes that a company owes but has not yet paid.
  • How ultrasound therapy could treat everything from ageing to cancer

    How ultrasound therapy could treat everything from ageing to cancer

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    IMAGINE a medical device that could treat an enormous range of our ills, both big and small. A gadget that showed promise for destroying cancerous tumours or obliterating the body fat associated with obesity. Or that was potentially effective against the likes of back pain and glaucoma – and that was even versatile enough to be considered as a tool for tackling depression or anxiety. Surprisingly, such technology exists. Even more surprisingly, it works simply by generating sound waves.

    While perhaps most familiar to us for its use in medical imaging, ultrasound has emerged in recent decades as an extraordinarily flexible medical tool. Using the heat that intense ultrasound waves generate, we can destroy tumours or other problematic tissue deep within the body without making any incisions. Dial down the intensity, meanwhile, and we can gain unprecedented access to the brain, shaking cells to change their behaviour in ways that seem to improve mental health. For good measure, ultrasound may even reverse signs of physical ageing and reduce the learning and memory problems associated with older age.

    “Ultrasound is already a ubiquitous tool in medicine,” says Nir Lipsman at Sunnybrook Research Institute in Toronto, Canada. “But there’s tremendous focus on it right now because of the different ways we could use it to treat different medical problems.”

    The potential applications are coming so thick and fast that they are outpacing our ability to understand why it is so effective. The question now is: can we figure out how ultrasound affects our cells, so the technology can reach its full potential?

    Medical imaging

    Ultrasound – high-frequency sound above 20 kilohertz –…

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  • One photon is all it takes to kick off photosynthesis

    One photon is all it takes to kick off photosynthesis

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    For photosynthesis, one photon is all it takes.

    Only a single particle of light is required to spark the first steps of the biological process that converts light into chemical energy, scientists report June 14 in Nature.

    While scientists have long assumed that the reactions of photosynthesis begin upon the absorption of just one photon, that hadn’t yet been demonstrated, says physical chemist Graham Fleming, of the University of California, Berkeley. He and colleagues decided “we would just look to see was it really true that one photon was enough to start the whole thing off.”

    The sunlight that falls on Earth’s surface seems brilliant to human eyes. But on small scales, that translates to a dribble of photons. Only a few tens of photons of the appropriate wavelengths of sunlight fall on a square nanometer per second, the scale of the tiny chlorophyll and bacteriochlorophyll molecules that are central to photosynthesis in plants and bacteria.

    Many laboratory experiments on photosynthesis use lasers, much more powerful light sources, to kick off the reactions. Instead, Graham and colleagues used a source of light that produces just two photons at a time. One photon served as a herald, going off to a detector to let researchers know when two photons were released. The other photon went into a solution containing photon-absorbing structures from the photosynthetic bacterium Rhodobacter sphaeroides. These structures, called light-harvesting 2 complexes, or LH2, are made up of two rings of bacteriochlorophyll and other molecules.

    In a normal photosynthesis reaction, LH2 absorbs a photon and passes its energy to another LH2 complex, and then another, like a game of hot potato. Eventually the energy reaches another type of ring, called the light-harvesting 1 complex, or LH1, which then passes it to the reaction center where the energy is finally converted into a form that the bacterium can use.

    In the experiment, there was no LH1, so the LH2 instead emitted a photon of a different wavelength than the first, a sign that energy had been transferred from the first ring of LH2 to the second, a first step of photosynthesis. The researchers detected that second photon, and by comparing the detection times to those of the initial herald photons, confirmed that the LH2 needed to absorb only one photon to kick things off.

    Plants and bacteria use different processes for photosynthesis, but the initial steps are similar enough that in plants, too, a single photon would set off the initial steps, Fleming says. However, in plants, multiple independently absorbed photons are needed in order to complete the reaction.

    The role of single photons isn’t surprising, says biochemist Richard Cogdell of the University of Glasgow in Scotland. The important thing the researchers have done, he says, is to demonstrate the new technique. “By doing this you’re able to essentially interrogate what will be happening in nature,” he says.  

    Some scientists suspect that photosynthesis relies on quantum physics (SN: 2/3/10). While it’s not clear whether the new technique could resolve the role of quantum effects, it could help scientists disentangle natural effects from artifacts of using intense sources of light in studies of photosynthesis.

    “You can really work out what’s happening in the early reactions in photosynthesis as it were outside,” says Cogdell, “[as if] you could shrink yourself down and watch these photons moving around.”


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  • Unearned Revenue 101: Key Insights for Your Business

    Sales revenue is the income generated by the sale of services and/or products. Working capital is the difference between a company’s current assets (what the company owns that adds value to it) and its current liabilities (what it owes). Here we will present the proper information related to unearned revenue that will cover its example, its type, and calculation.

    Unearned Revenue Journal Entries

    For example, a law firm may charge a $10,000 retainer for legal representation. The firm holds this amount as unearned revenue and deducts from it as they complete billable work. If the entire amount isn’t used, the firm may refund the client or apply the remaining balance to future services.

    We see that the cash account increases, but the unearned revenue liability account also increases. Per accrual accounting reporting standards, revenue must be recognized in the period in which it has been “earned”, rather than when the cash payment was received. Accounting for unearned revenue on your financial statements is crucial, both as an accurate record of your financial position and to ensure you retain the right information for the IRD. It’s important to note that specific reporting requirements may differ based on the industry and the unique circumstances of each transaction.

    Examples of Unearned Revenue

    If you have noticed, what we are actually doing here is making sure that the earned part is included in income and the unearned part into liability. The adjusting entry will always depend upon the method used when the initial entry was made. Online retailers may receive advance payments for pre-ordered products that have not been shipped yet.

    Likewise, the unearned revenue is a liability that the company records for the money that it receives in advance. Unearned revenue is most common among companies selling subscription-based products or other services that require prepayments. Classic examples include rent payments made in advance, prepaid insurance, legal retainers, airline tickets, prepayment for newspaper subscriptions, and annual prepayment for the use of software. The adjusting entry for unearned revenue will depend upon the original journal entry, whether it was recorded using the liability method or income method. Closing entries are typically made at the end of an accounting period, after financial statements have been prepared.

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    • After James pays the store this amount, he has not yet received his monthly boxes, so Beeker’s Mystery Boxes would record $240 as unearned revenue in their records.
    • This helps finance teams maintain compliance and focus on higher-level financial strategy rather than fixing accounting errors.
    • According to the accounting reporting principles, unearned revenue must be recorded as a liability.
    • Accounts receivable represents money that you’re owed for work that has already been completed and has been invoiced and awaiting payment by your customer.

    When a customer pays for a monthly or annual subscription, the business receives the payment upfront but hasn’t yet provided the full service. For example, if a customer purchases a one-year Netflix plan for $120, Netflix can’t recognize the entire $120 as revenue immediately. Instead, it must classify it as unearned revenue and recognize $10 per month as earned revenue as the service is provided.

    Unearned revenue refers to money received for goods or services that have not been provided yet. While manual closing entries are foundational to understanding accounting principles, most modern businesses use software to streamline this process. These contents closing entries are automated in modern accounting software.

    However, since the business is yet to provide actual goods or services, it considers unearned revenue as liabilities, as explained further below. The entry for unearned revenue into the journal is always debited to the cash account and credited to the unearned revenue account. When a business receives an advance payment, it must classify the amount as unearned revenue under liabilities, not income or asset. The payment represents a company’s obligation to deliver a product or service in the future. Unearned revenue is money received by a business for goods or services that have not yet been delivered. It is classified as a liability on the balance sheet because the company still owes something to the customer.

    Unearned Revenue vs Deferred Revenue

    Earned revenue refers to revenue that a company has successfully delivered goods or services for and has been recognized on the income statement. Unearned revenue is money received for goods or services that have not yet been provided and is recorded as a liability. To record unearned revenue, you generally need to enter the amount in two places – as a credit to your unearned revenue account and a debit to your cash account.

    • Therefore, you will record unearned revenue on your balance sheet under short-term liabilities—unless you will deliver the products or services a year or more after receiving the prepayment.
    • By making closing entries at the end of an accounting period, accountants ensure that the financial statements reflect the true financial performance and position of the company for that period.
    • While understanding the manual process provides essential accounting knowledge, modern businesses benefit significantly from automating these procedures.
    • Under the liability method, you initially enter unearned revenue in your books as a cash account debit and an unearned revenue account credit.

    Unearned revenue in cash accounting and accrual accounting

    If the consideration received exceeds the fair value of the goods or services provided, the excess should be recognized as a liability or deferred income. If you expect to deliver the goods or services within a year, treat unearned revenue as a current liability. If it will take longer than a year, you may list it as a long-term, non-current liability. Unearned revenue, also referred to as deferred revenue or unearned income, is money your customer pays you for goods or services you haven’t yet delivered. Certain rules and guidelines for recognizing unearned revenue are applicable. Unearned revenue is documented on the liabilities side of the balance sheet.

    In the event of failing to meet any of the criteria, the company must stick to revenue recognition guidelines. Companies always adhere to the matching principle by deferring recognition of revenue. For help creating balance sheets that can track unearned revenue, consider using QuickBooks Online. QuickBooks offers a wide range of financial reporting capabilities, along with expense tracking and invoice features. Every business will have to deal with unearned revenue at some point or another. Small business owners must how to record unearned revenue determine how best to manage and report unearned revenue within their accounting journals.

    Suppose a SaaS company has collected upfront cash payment as part of a multi-year B2B customer contract. Baremetrics integrates directly with your payment processor, so information about your customers is automatically piped into the Baremetrics dashboards. Baremetrics is a business metrics tool that provides 26 metrics about your business, such as MRR, ARR, LTV, total customers, and more.

    When a customer prepays for a service, your business will need to adjust its unearned revenue balance sheet and journal entries. Your business will need to credit one account and debit another account with the correct amounts using the double-entry accounting method. A business will need to record unearned revenue in its accounting journals and balance sheet when a customer has paid in advance for a good or service which they have not yet delivered. Once it’s been provided to the customer, unearned revenue is recorded and then changed to normal revenue within a business’s accounting books. The deferred payments are recorded as current liabilities in the balance sheet of a company as the products or services are expected to be delivered within the current year.

    Baremetrics provides an easy-to-read dashboard that gives you all the key metrics for your business, including MRR, ARR, LTV, total customers, and more. Below is a break down of subject weightings in the FMVA® financial analyst program. As you can see there is a heavy focus on financial modeling, finance, Excel, business valuation, budgeting/forecasting, PowerPoint presentations, accounting and business strategy.

    In this article, I will go over the ins and outs of unearned revenue, when you should recognize revenue, and why it is a liability. Don’t worry if you don’t know much about accounting, as I’ll illustrate everything with some examples. On 31st May, a contractor received $100,000 for a project to be executed over ten months.

    Ramp simplifies this by offering bulk transaction categorization and AI-suggested accounting rules, ensuring each retainer is recorded and recognized accurately. At the end of the second quarter of 2020, Morningstar had $287 million in unearned revenue, up from $250 million from the prior-year end. The company classifies the revenue as a short-term liability, meaning it expects the amount to be paid over one year for services to be provided over the same period. Deferred revenue is a broader term that encompasses unearned revenue and other types of revenue that are received in advance but have not yet been recognised on the income statement.

  • 19th century painters may have primed their canvases with beer-brewing leftovers

    19th century painters may have primed their canvases with beer-brewing leftovers

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    McKenzie Prillaman was the Spring 2023 science writing intern at Science News. She holds a bachelor’s degree in neuroscience with a minor in bioethics from the University of Virginia and a master’s degree in science communication from the University of California, Santa Cruz.

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  • Microwaving an insecticide restores its mosquito-killing power

    Microwaving an insecticide restores its mosquito-killing power

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    Heating an insecticide can give it new life.

    Microwaving the insecticide deltamethrin rearranges its crystal structure but doesn’t change its chemical composition. The rearrangement renews deltamethrin’s ability to kill mosquitoes that have become resistant to the insecticide, researchers report April 21 in Malaria Journal.

    The researchers didn’t set out to revive insecticides, says Bart Kahr, a crystallographer at New York University. He and colleagues had been working on crystal growth experiments. “And it turns out that a very good crystal for the experiment that we wanted to do was DDT, the very old, notorious insecticide from the last century.” The researchers realized that DDT has two crystal forms, one of which works better than the other.

    They then started experimenting with deltamethrin, an insecticide that is commonly used against mosquitoes that can carry malaria. The chemical is often incorporated into bed nets or sprayed on walls or other surfaces in homes. Mosquitoes absorb the insecticide when they come in contact with it. Kahr and colleagues previously discovered that heating deltamethrin changed its crystal structure, which let it work faster (SN: 10/19/20).

    Altering the arrangement of crystals is a tried-and-true way of giving drugs new and different properties, Kahr says. But no one had thought to rearrange insecticide crystals to give them new life, he says. “We just were surprised at how relevant it really was, and a little surprised that nobody has looked at this before,” he says. “Different communities of scientists just have different urgencies. And sometimes when you come from the outside, you look at things from a completely different way.”

    Kahr’s team heated a chalk formulation of deltamethrin called D-Fense Dust either in an oven or in a microwave. In the oven, the researchers could precisely control the temperature, he says. “But just for kicks, we said because this deltamethrin is a consumer product, what if you just pop it in the microwave for five minutes? Does that achieve the same thing as heating it to a prescribed temperature in the oven?” The microwave worked just as well, but Kahr cautions that people shouldn’t use the same microwave for heating food and insecticides.

    Two microscope images of deltamethrin's crystal structure. The image on the left is the insecticide's typical crystal structure and the image on the right is of the crystal structure heated.
    Popping deltamethrin in the microwave for a few minutes rearranges the insecticide’s typical crystal structure (left). Tests of heated deltamethrin crystals (right) showed that they are effective against mosquitoes resistant to the insecticide’s usual form.Jingxiang Yang

    Previously, the researchers had tested the heated deltamethrin crystals on mosquitoes that were already sensitive to the insecticide. In the new study, the scientists teamed up with entomologists to test the heated crystals on five strains of Anopheles mosquitoes from West Africa that are resistant to deltamethrin. In all cases, the rearranged crystals killed the resistant mosquitoes.

    That’s important because insecticide resistance is a growing problem and is impairing the ability to control mosquito populations to tamp down malaria spread, says Janet Hemingway, a geneticist at the Liverpool School of Tropical Medicine in England who was not involved in the new study. “We’re now at the point where almost nowhere in Africa is fully susceptible.”

    It is encouraging that heated insecticide killed highly resistant mosquitoes, says Hemingway, who directs the Infection Innovation Consortium, a public-private effort to find new ways to combat infectious diseases. But, she says, “this is not something we can take and use that tomorrow.”

    For instance, insecticide-treated bed nets are made by mixing deltamethrin with fibers before yarn is extruded. The insecticide migrates to the outside of the yarn and forms crystals. Depending on the manufacturer, “the crystal structures that end up on the surfaces of those bed nets can be quite different,” Hemingway says.

    It’s not certain that the heat-treated deltamethrin would retain its more potent crystal structure through the net-making process. And you couldn’t just pop bed nets in the microwave to rearrange the deltamethrin crystals, she says. “You’d need some pretty big microwaves given these things come in shipping containers.”

    Kahr’s team is working on incorporating the heat-treated crystal into nets. Liquid sprays are out since the rearranged crystals don’t retain their structure when mixed into water. People could spray the heated chalk instead, but few people would probably want chalky walls, Kahr says. “There are all kinds of social and cultural things that you could propose from a scientific perspective that wouldn’t be welcomed by a community of homeowners.”


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  • Scientists may have found an antidote for death cap mushrooms

    Scientists may have found an antidote for death cap mushrooms

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    Death cap mushrooms get their name for a reason: The poisonous fungi can kill if ingested in even small amounts. But researchers may have found an antidote for one of the mushroom’s most deadly toxins.

    A dye already used in medical procedures can block damage from the mushroom’s alpha-amanitin toxin, researchers report May 16 in Nature Communications. The work was done with human cells grown in lab dishes and with mice. If the finding holds up in trials with people, the antidote has potential to save lives.

    Death cap mushrooms (Amanita phalloides) are responsible for the majority of deaths from mushroom poisonings worldwide. Symptoms may appear as soon as six hours after ingestion and include nausea, vomiting and diarrhea. If a person isn’t treated immediately, the toxins can cause liver and kidney damage that can lead to death within 48 hours after ingestion. There is no antidote currently available, but people can be treated with fluids, activated charcoal and other therapies.

    How alpha-amanitin kills isn’t fully understood. A team of researchers in China and Australia used the gene editor CRISPR/Cas9 to determine which human genes the toxin triggers to cause cell damage and death (SN: 10/7/20). One of those genes makes a protein called STT3B, which helps attach sugars to proteins. Scientists hadn’t known that that process was important for mushroom toxicity.

    The team then screened a library of more than 3,000 drugs approved by the U.S. Food and Drug Administration for molecules that could inhibit STT3B’s action. The team found that the dye indocyanine green could stop the protein from doing its job and prevent human cells in lab dishes from dying after being treated with alpha-amanitin.

    In tests with mice poisoned with alpha-amanitin, the dye reduced liver and kidney damage and increased survival rates if given one to four hours after poisoning. Waiting eight to 12 hours to administer the antidote reduced its effectiveness, the team found, probably because irreversible organ damage had already occurred.

    Tina Hesman Saey

    Tina Hesman Saey is the senior staff writer and reports on molecular biology. She has a Ph.D. in molecular genetics from Washington University in St. Louis and a master’s degree in science journalism from Boston University.


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  • The Sonoran Desert toad can alter your mind — it’s not the only animal

    The Sonoran Desert toad can alter your mind — it’s not the only animal

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    The adage “all attention is good attention” may be true for marketers — not so for the Sonoran Desert toad. Last fall, the U.S. National Park Service sent out a message on Facebook asking visitors to “refrain from licking” the toad (technically Incilius alvarius but commonly called Bufo alvarius). That message came months after a New York Times article covered the booming interest in the psychedelic compound that the toad excretes from its skin — along with the “poaching, over-harvesting and illegal trafficking” that have accompanied that interest.

    People don’t typically lick the toads to get high, says Robert Villa, a community outreach specialist at the University of Arizona’s Desert Laboratory on Tumamoc Hill. The secretions the toads produce are toxic when ingested. They “work orally, through the mucous membranes, and cause really dangerous side effects, like cardiac arrest,” Villa says.

    Instead, for decades, people have been collecting the secretions, then drying and smoking them. When inhaled, a compound within, 5-MeO-DMT, can cause auditory and visual hallucinations. “It’s a very powerful psychedelic sometimes called the ‘God molecule,’ ” says pharmacologist and chemist David Nichols of Purdue University in West Lafayette, Ind.

    The drug’s growing popularity could be bad news for toad populations. “If you relocate it outside of its home territory,” Villa says, which often happens when people collect a toad for its secretions, “it gets lost and its chances for survival go way down.” What’s more, collecting large numbers of toads increases the risk of disease transmission, like chytrid fungus, between toads.

    We at Science News heard the PSA loud and clear: Just leave this toad alone. But we couldn’t help but wonder: What other amazing animals may have psychedelic potential? Join us on a tour, by land and sea, of some of the world’s mind-altering fauna.

    Sonoran Desert toad (Incilius alvarius)

    Habitat: The Sonoran Desert, in the southwestern United States and northern Mexico

    A photo of a Sonoran Desert toad siting on small rocks.
    The Sonoran Desert toad secretes an enzyme that converts bufotenine, a compound also made by other toads, into 5-MeO-DMT, a powerful hallucinogen related to the psychedelic drug DMT.HOLGER KRISP/WIKIMEDIA COMMONS (CC BY 3.0)

    All toads secrete toxins from their skin. These secretions, whose specific compounds vary from species to species, probably evolved as a way to keep a toad’s body moist. Over time, the compounds, which can also act on the brain and affect heart muscle when ingested, came to aid in self-defense.

    But the Sonoran Desert toad, also known as the Colorado River toad, appears to have taken evolution one step further.

    The toad, one of the largest in North America, secretes an enzyme that converts bufotenine, a compound also made by other toads, into 5-MeO-DMT, a powerful hallucinogen related to the psychedelic drug DMT.

    A frightened Sonoran Desert toad gushes its toxic mix, which includes 5-MeO-DMT, from its parotoid glands — located behind each eye — and from glands on its legs. It’s a way to say, “Please don’t eat me! I don’t taste good!” When swallowed in large quantities by a potential predator, the toxins can cause coma, cardiac arrest and even death.

    Scientists aren’t yet sure why the Sonoran Desert toad produces 5-MeO-DMT, and why it is the only toad known to make it. “There’s a lot of mystery,” Villa says.

    Giant monkey frog (Phyllomedusa bicolor)

    Habitat: The Amazon Basin in South America

    A photo of a giant monkey frog resting on the fingers of a person.
    Some people who use kambô, the toxic secretion produced by the giant monkey frog, report having spiritual experiences.© BEASTMASTER/INATURALIST (CC BY-NC 4.0)

    There’s no scientific consensus on whether kambô, the name for the toxic secretion produced by the giant monkey frog, should be considered a psychedelic. The term psychedelic comes from Greek meaning “mind manifesting,” Nichols says. “You can imagine, it’s enhancing the properties of your mind, rather than just intoxicating you.” Other compounds such as stimulants and depressants modify the activity of the brain, but they don’t leave users with the kind of new insights and memorable experiences that come with psychedelics.

    Wuelton Monteiro, a tropical medicine researcher at the Universidade do Estado do Amazonas in Manaus, Brazil, points to a 2020 study in Scientific Reports as an example of why the classification has been unclear. In the small study, nearly half of participants who reported using kambô said they had a spiritual experience, and some experiences came with what resembled the afterglow often associated with hallucinogens. But kambô doesn’t activate the 5-HT2A receptor, a protein that senses the chemical messenger serotonin, while classic psychedelics do.

    Among Indigenous populations in the southwestern Amazon, the frog’s skin secretions have been used for centuries as a stimulant in shamanistic rituals. According to Villa, the secretions are usually applied on small, superficial burns on the body to increase the stamina of hunters.

    In predators attempting to gobble the frog, kambô might cause regurgitation, seizures and a change in heart function. Researchers are still trying to decipher the specific compounds that explain these effects, but they do know that species of Phyllomedusa collectively produce over 200 short protein fragments that can influence body function. Some might be promising for future medicines.

    California harvester ant (Pogonomyrmex californicus)

    Habitat: Southwestern United States and northern Mexico

    A close up photo of eight California harvester ants standing on sand.
    Indigenous peoples of central California once ate California harvester ants during rituals including vision quests.© MATT REALA/INATURALIST (CC BY-NC 4.0)

    The venom of the California harvester ant is made up of enzymes that aren’t known to cause hallucinations on their own, but the Indigenous peoples of central California once ate them during rituals including vision quests. Ethnographic reports suggest people would swallow hundreds of live ants in balls of eagle down feathers. No doubt the people were stung, likely on the insides.

    Justin Schmidt, an entomologist at the Southwestern Biological Institute and University of Arizona in Tucson who died in February, said the pain of being stung by so many ants, along with extreme cold, fasting and in some cases sleep deprivation, triggered hallucinations that connected the people with spiritual guides.

    A harvester ant’s sting is “nothing like a bee sting,” Schmidt wrote in The Sting of the Wild (SN: 8/6/16, p. 26). “The pain is intense, comes in waves, and is deeply visceral.” Lasting from four to eight hours, the pain is accompanied by a numb sensation at the site of the sting. The ants deliver stings to defend their colonies from large predators, including lizards, birds and people. (Smaller enemies such as other insects and spiders are bitten.)

    A person who eats 1,000 ants would probably die; according to Schmidt’s book, one ant is enough to kill a mouse. But some predators have defenses: The regal horned lizard (Phrynosoma solare) has a mucus lining its mouth and digestive system that allows it to eat hundreds of ants and a substance in its blood that neutralizes the venom. Some birds somehow avoid getting stung too.

    It’s hard to get more information on how the ants were used in rituals and the nature of the experience. Disease and violence that came with Westerners during California’s gold rush destroyed the Indigenous communities in the Central Valley and their way of life.

    Salema (Sarpa salpa)

    Habitat: Temperate and tropical ocean waters, from the Atlantic coast of Africa to the Mediterranean Sea

    A close up photo of a Sarpa Salpa fish on a black background.
    Some fish including Sarpa salpa can cause auditory and visual hallucinations when eaten.BRIAN GRATWICKE/FLICKR (CC BY 2.0)

    Fishes including this species of sea bream, as well as some sea chubs and clownfish, can cause auditory and visual hallucinations when eaten, though reports are rare. Sarpa salpa was known as the “dream fish” in ancient Rome, according to a 2018 review of psychedelic fauna published in Frontiers in Psychiatry. Two cases of hallucinatory fish poisoning were documented in 2006 in the journal Clinical Toxicology. In one case, a 40-year-old man ate baked S. salpa and later experienced hallucinations of screaming animals and giant arthropods surrounding his car. The symptoms went away, with medical attention, 36 hours after he ate the fish.

    Researchers don’t know what compounds cause this ichthyoallyeinotoxism, or fish poisoning, which can include nightmares. Evolutionary biologist Leo Smith of the University of Kansas in Lawrence, who studies fish history and diversification, says he and other scientists suspect that the compounds are a by-product of the fishes’ diets.

    But ichthyoallyeinotoxism is distinct from two other forms of fish poisoning. Symbiotic bacteria within puffer fish produce a neurotoxin called tetrodotoxin, or TTX, that can cause paralysis and death. And ciguatera fish poisoning comes from eating fish contaminated with a neurotoxin produced by some dinoflagellates. It can cause diarrhea, vomiting and weakness, as well as a reverse sensory disruption, where hot things seem cold and vice versa. But it does not cause hallucinations, says Sandric Leong, a biological oceanographer at the National University of Singapore.

    How and why many of these neurotoxins are produced is still being worked out. “There are so many relationships with the marine environment which we are not very sure of,” Leong says.

    Pitted sponge (Verongula rigida)

    Habitat: The Caribbean

    An underwater photo of pitted sponge.
    The pitted sponge and some other sponges contain 5-bromo-DMT and 5,6-dibromo-DMT, compounds related to the psychedelic drug DMT.SMITHSONIAN TROPICAL RESEARCH INSTITUTE

    The pitted sponge and some other sponges including Smenospongia aura and S. echina contain 5-bromo-DMT and 5,6-dibromo-DMT. Because of their relationship with the psychedelic drug DMT, these compounds are plausible psychedelics. American chemist Alexander Shulgin, famous for his research into psychedelic compounds and for introducing the world to the synthetic hallucinogen MDMA, or ecstasy, and his wife Ann Shulgin wrote in TIHKAL: The Continuation that they don’t know whether the sponge compounds are activated by smoking or not. They are, however, “quantitatively reduced to DMT by stirring under hydrogen in methanol, in the presence of palladium on charcoal.”

    The pitted sponge is known to concentrate in its tissue chemicals called monoamines that can modify the behavior of nerve cells. Not only can these compounds make the sponge taste bitter, but they can also alter the behavior of predatory fish that dine on the sponge.

    “They wouldn’t prevent the fish from ever trying to take a bite, but it would prevent it from persisting or consuming the sponge any beyond an initial several bites,” says Mark Hamann, a pharmacologist from the Medical University of South Carolina in Charleston.

    V. rigida’s ability to alter animal behavior intrigued Hamann, who reported in a 2008 study in the Journal of Natural Products that 5,6-dibromo-DMT acted like an antidepressant in rats, while 5-bromo-DMT acted like a sedative. Hamann says that related compounds may one day be isolated and might make for promising antidepressants, anxiety-reducing drugs or pain relievers in people.


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  • Ancient giant eruptions may have seeded nitrogen needed for life

    Ancient giant eruptions may have seeded nitrogen needed for life

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    Millions of years ago, giant volcanic eruptions in what’s now Turkey and Peru each deposited millions of metric tons of nitrate on the surrounding land. That nutrient may have come from volcanic lightning, researchers reported April 24 at a meeting of the European Geosciences Union in Vienna.

    The discovery adds evidence to the idea that, early in Earth’s history, volcanoes could have provided some of the materials that made it possible for life to emerge, says volcanologist Erwan Martin of Sorbonne University in Paris.

    Nitrogen is an essential ingredient in biological molecules, such as proteins and DNA. It makes up about 78 percent of the atmosphere. But nitrogen molecules in the air consist of two tightly bound nitrogen atoms. Only when these atoms are separated will they react with other elements and create forms of nitrogen useful to life, such as nitrate (SN: 4/8/08).

    Some microbes can tease apart the nitrogen molecules and provide “fixed nitrogen” to plants and fungi. Human chemists can do it too, creating fertilizer. But before life could start, some nonbiological process must have been at play.

    Lightning is the obvious candidate, Martin says. These extremely energetic electric discharges can tear apart nitrogen atoms, which will combine with oxygen to form nitrogen oxides and eventually nitrate.

    The lightning in thunderstorms, brought about by ice particles colliding and charging, separates nitrogen molecules every day, but at low rates and spread out over large areas. Volcanic plumes, in which dust particles do the colliding and charging, can provide localized lightning at staggering intensities. During one day of the 2022 eruption of the Hunga Tonga-Hunga Ha’apai volcano in Indonesia, for instance, there were about 400,000 discharges (SN: 12/13/22).

    Even that large amount of lightning creates a relatively small amount of nitrate. But rare, huge eruptions, of the kind that happen only every 100,000 years or so, could create much more. The idea that such events could produce and deposit a lot of nitrate is not new, Martin says, but until now nobody had actually looked at the nitrogen content of volcanic deposits from these eruptions.

    His group sampled outcrops in Turkey and Peru linked to 10 explosive eruptions that happened between 20 million and 1 million years ago. Their locations’ relatively dry climate helps ensure that any nitrate formed long ago, which is soluble in water, would not have all leached out by now.

    The nitrate that the researchers found turns out to contain oxygen atoms with different masses, in a proportion similar to that of the three oxygen atoms that make up each molecule of ozone in the air. This shows that the nitrates were formed in the atmosphere and not by some process on the ground, the team says.

    Based on their sampling, the researchers estimate that each eruption on average deposited about 60 million tons of nitrate.

    Life may have begun roughly 3.7 billion years ago, long before the eruptions that Martin and colleagues studied (SN: 3/1/17). But Earth’s early years were full of such extreme volcanism. Some researchers think that lightning over volcanic islands, in particular, played a role in the emergence of life, before even the continents were fully formed. On the young Earth, Martin says, similar amounts of nitrate as those estimated in the new study could have been produced on such islands, long since submerged.

    The study’s concept is interesting, says marine chemist Jeffrey Bada of the Scripps Institution of Oceanography in La Jolla, Calif. But he thinks the researchers should have addressed the different composition of the atmosphere at the time that life first came on the scene.

    “In today’s world, lightning on volcanic islands produces copious amounts of nitrogen oxides,” Bada says. “But in the early Earth, when the atmosphere had little oxygen in it, the product would have been probably ammonia.” Like nitrate, ammonia is a form of nitrogen that’s biologically usable.

    But, Martin says, in a volcanic plume, there is a lot of water and other oxygen compounds coming from the magma, which could have supplied some of that oxygen. And in those early days, he says, “maybe it wasn’t nitrate but ammonia — it’s still nitrogen available for life. These are still things that need to be studied.”


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  • Mykhailo Zborovskyi Cosmobet і iGaming как примеры экономического роста

    Mykhailo Zborovskyi Cosmobet приводит как пример современного представителя индустрии iGaming в Украине. Эта ниша переросла рамки простого развлечения, и стала мощным драйвером технологического и экономического прогресса. Прозрачное регулирование сектора позволило легальным операторам инвестировать значительные ресурсы в развитие смежных цифровых ниш, создавая новые стандарты качества. Сегодня сектор азартных игр выступает в роли крупного заказчика, стимулируя разработки в разных нишах экономики. Это создает прочный фундамент для дальнейшего устойчивого экономического роста.

    Инвестиции в приоритетные отрасли

    Вопрос защиты данных в iGaming стоят на первых позициях. Mykhailo Zborovskyi акцентирует внимание на том, что операторы тратят баснословные деньги на предотвращение кибератак и защиту персональной информации о клиентах. И этому есть объяснение – одна ошибка и ваш бизнес может сильно сдать позиции, или вовсе закрыться. Это формирует уникальный рынок кибербезопасности, где украинские специалисты разрабатывают передовые антифрод-системы и алгоритмы защиты. Высокие требования регулятора заставляют бизнес постоянно обновлять системы безопасности, что в конечном счете повышает общий уровень защищенности. Что сейчас так сказать “в тренде”?

    • Внедрение многофакторной аутентификации интегрированных с государственными сервисами.
    • Развитие разнонаправленных нейросетей: выявление подозрительной активности, внутренний финансовый мониторинг, предотвращение игровой зависимости. 
    • Инвестиции в обучение кадров и поддержку украинских стартапов.
    • Масштабирование систем защиты от кибератак различных типов. 

    Подобные инвестиции имеют мультипликативный эффект, так как наработки из сферы гемблинга могут применяться в банковском деле и государственном секторе. Создавая максимально защищенную среду для отдыха, индустрия фактически строит надежную инфраструктуру для развития других онлайн-сервисов. Прогресс в области киберзащиты становится визитной карточкой украинского IT-сектора.

    Экономический эффект от цифровой трансформации

    Экономический эффект от легализации iGaming проявляется не только в прямых лицензионных платежах, но и в поддержке множества смежных отраслей. Каждый инвестированный в технологию доллар создает дополнительную стоимость в смежных отраслях. Индустрия стимулирует внутренний спрос, превращая Украину в регионального лидера по внедрению самых современных цифровых сервисов. Даже в таких сложных обстоятельствах, Mykhailo Zborovskyi может выделить позитивные тренды.

    • Рост налоговых поступлений в государственный бюджет за счет легальной деятельности игровых операторов.
    • Развития украинского рекламного рынка и индустрии производства цифрового медиаконтента.
    • Повышение общего уровня цифровой грамотности населения.

    В конечном итоге, iGaming выступает мощным катализатором перемен, заставляя экономику двигаться быстрее и эффективнее. Mykhailo Zborovskyi убежден, что объединение усилий государства и легального бизнеса позволит Украине занять достойное место среди самых технологичных наций. Мы наблюдаем рождение новой экономической модели, где высокие технологии и сфера развлечений работают на благо общества.

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