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Tax-loss harvesting is the selling of securities at a loss to offset a capital gains tax liability. This strategy is typically employed to limit the recognition of short-term capital gains. Short-term capital gains are generally taxed at a higher federal income tax rate than long-term capital gains. Tax-loss harvesting is also known as "tax-loss selling.
Honey bee farming also called apiculture or beekeeping is the maintenance of bee colonies. Most of the bees which are used in commercial production are honey bees in the genus apis. But other honey producing bees such as Melipona stingless bees are also kept. A location where the bees are kept is called an apiary or bee yard. An apiarist also called beekeeper keeps bees for collecting their honey and other products that the hive produce including beeswax, propolis, flower pollen, bee pollen, and royal jelly , to pollinate crops, or to produce bees for sale to other beekeepers.