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Thousands of Orange men and women parade past the statue of Edward Carson at Parliament Buildings, Stormont, Northern Ireland, Saturday, Sept. 29, 2012. Thousands Protestant people are taking part in commemorations in Belfast to mark one of the most significant dates in unionist history. The six-mile march from central Belfast to Stormont marks the 100th anniversary of the Ulster Covenant, to oppose Home Rule for Ireland in 1912. (AP Photo/Peter Morrison)
Thousands of Orange men and women parade past the statue of Edward Carson at Parliament Buildings, Stormont, Northern Ireland, Saturday, Sept. 29, 2012. Thousands Protestant people are taking part in commemorations in Belfast to mark one of the most significant dates in unionist history. The six-mile march from central Belfast to Stormont marks the 100th anniversary of the Ulster Covenant, to oppose Home Rule for Ireland in 1912. (AP Photo/Peter Morrison)
Orange Order members parade through Belfast city centre, Northern Ireland, Saturday, Sept. 29, 2012. Thousands of people are taking part in commemorations in Belfast to mark one of the most significant dates in unionist history. The six-mile march from central Belfast to Stormont marks the 100th anniversary of the Ulster Covenant, to oppose Home Rule for Ireland in 1912. (AP Photo/Peter Morrison)
A police service of Northern Ireland officer watching Orange order members passing St Patricks Roman Catholic church in Belfast city centre, Northern Ireland, Saturday, Sept. 29, 2012. Thousands of people are taking part in commemorations in Belfast to mark one of the most significant dates in unionist history. The six-mile march from central Belfast to Stormont marks the 100th anniversary of the Ulster Covenant, to oppose Home Rule for Ireland in 1912. (AP Photo/Peter Morrison)
A member of the Orange Order parades past St Patricks Roman Catholic church in Belfast city centre, Northern Ireland, Saturday, Sept. 29, 2012. Thousands of people are taking part in commemorations in Belfast to mark one of the most significant dates in unionist history. The six-mile march from central Belfast to Stormont marks the 100th anniversary of the Ulster Covenant, to oppose Home Rule for Ireland in 1912. (AP Photo/Peter Morrison)
Loyalist bands pass St Patricks Roman Catholic Church as protesters look on in Belfast city centre, Northern Ireland, Saturday, Sept. 29, 2012. Thousands of people are taking part in commemorations in Belfast to mark one of the most significant dates in unionist history. The six-mile march from central Belfast to Stormont marks the 100th anniversary of the Ulster Covenant, to oppose Home Rule for Ireland in 1912. (AP Photo/Peter Morrison)
BELFAST, Northern Ireland (AP) ? Thousands of Protestants marched peacefully through the heart of Northern Ireland's capital Saturday amid a heavy security presence.
It was one of Belfast's biggest parades in years, and police were deployed in large numbers to prevent street clashes between marchers and Northern Ireland's Catholic minority.
Members of the various Protestant "loyal orders," so-called because they're loyal to Great Britain, trooped down Belfast's streets festooned with buttons, tassels and other ceremonial gear. The marchers banged drums and played music as they walked the six-mile (nine-kilometer) route from the capital's City Hall to Stormont, the seat of Northern Ireland's parliament.
Parade-goers carried the orange collarette, a small V-shaped sash worn around the neck. Many also came in the stern-looking dark sunglasses, black bowler caps and white gloves that have become synonymous with the marches.
At least two women chose a more relaxed uniform: Red-white-and-blue wigs and Union Jack dresses.
The loud and colorful marches date back to the 19th century, and are a longstanding irritant between Northern Ireland's two main religious communities. The loyal orders see them as expressions of their culture and a testament to their faith. Many Catholics see them as aggressive and anti-Irish, and the marches can devolve into street fights, particularly when they pass through heavily Catholic areas.
There were no immediate reports of any unrest, and marchers passed a potential flashpoint on the parade route ? St. Patrick's church near Belfast's city center ? without incident.
"They marched with dignity down the road," Father Michael Sheehan, the administrator of St Patrick's, said. "I think a degree of respect was shown that hasn't been shown before."
Nearly every aspect of the marches ? from the parade route to the music played ? is argued over and litigated by both sides, and a specially-created Parades Commission has been created to mediate between the two. The commission can, for example, re-route a parade around a potential flashpoint or demand that sectarian songs not be sung in certain areas.
The marches are steeped in Northern Ireland's messy history, and Saturday's parade, which had been expected to draw up to 30,000 people, is no different. The march finished at Stormont, with a cultural festival held to commemorate a 1912 proclamation against plans for home rule in Ireland.
Crowd estimates were not immediately available.
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By Lisa Richwine, Reuters
LOS ANGELES?-- Family film "Hotel Transylvania" brought new life to movie box offices with a chart-topping $43 million in U.S. and Canadian ticket sales during the weekend, a record for a September opening.
The animated 3-D movie featuring the voices of Adam Sandler and Selena Gomez finished ahead of new science fiction film "Looper," which took in $21.2 million from Friday through Sunday.
The police drama "End of Watch," which was in a tie with "House at the End of the Street" for the top spot last week, landed in third place with $8 million, according to studio estimates.
The big turnout for the top films helped revive a box office that has struggled through several weeks of sluggish attendance.
In "Hotel Transylvania," Frankenstein, the Invisible Man and other monsters gather for a party at a high-end resort operated by Dracula. Their celebration is disrupted when a boy discovers the hotel and falls in love with Dracula's daughter but must deal her overprotective father.
The film's domestic sales far exceeded distributor Sony Corp's prediction for $25 million-plus from the North American (U.S. and Canadian) market. The movie added $8.1 million from international markets, for a global debut of $51.1 million.
"It's absolutely an incredible result," said Rory Bruer, president of worldwide distribution for Sony Corp's Sony Pictures studio, adding that the studio had hopes for something in the $30 million range, which he noted "in this market would have been extraordinary."
The hefty take easily beat the September opening record of $35.65 million for "Sweet Home Alabama," which had stood for 10 years.
"Hotel Transylvania" cost $85 million to produce.
Sony also distributed second-place film "Looper," a time travel story about a man charged with killing an older version of himself. The movie starring Bruce Willis, Joseph Gordon-Levitt and Emily Blunt earned rave reviews from critics with a 93 percent positive rating on the Rotten Tomatoes website.
Sony had predicted ticket sales of up to $20 million domestically for "Looper." Endgame Entertainment paid for the film's production.
"To see it open as it did bodes well for how well this movie will play in the future," said Bruer.
The weekend's other new movie, "Won't Back Down," stars Viola Davis and Maggie Gyllenhaal as two determined mothers who try to transform their children's failing inner city school. The film started off with $2.7 million over the weekend, in 10th place.
Rounding out the top five, Clint Eastwood baseball film "Trouble with the Curve" scored $7.5 million to take the No. 4 slot, while horror flick "House at the End of the Street" earned $7.2 million during its second weekend in theaters.
New comedy "Pitch Perfect," about a girls' singing group, pulled in an impressive $5.2 million in a limited debut on 335 screens for the sixth spot. Distributor Universal Studios chose a smaller opening in hopes of generating buzz ahead of a wider release on Oct. 5.
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ScienceDaily (Sep. 28, 2012) ? You've probably never given much thought to the fact that picking up your cup of morning coffee presents your brain with a set of complex decisions. You need to decide how to aim your hand, grasp the handle and raise the cup to your mouth, all without spilling the contents on your lap.
A new Northwestern University study shows that, not only does your brain handle such complex decisions for you, it also hides information from you about how those decisions are made.
"Our study gives a salient example," said Yangqing 'Lucie' Xu, lead author of the study and a doctoral candidate in psychology at Northwestern. "When you pick up an object, your brain automatically decides how to control your muscles based on what your eyes provide about the object's shape. When you pick up a mug by the handle with your right hand, you need to add a clockwise twist to your grip to compensate for the extra weight that you see on the left side of the mug.
"We showed that the use of this visual information is so powerful and automatic that we cannot turn it off. When people see an object weighted in one direction, they actually can't help but 'feel' the weight in that direction, even when they know that we're tricking them," Xu said.
The researchers conducted two experiments. In the first, people were asked to grasp a vertical stick with a weight hanging from its left or right side. People easily reported which side they felt the weight was on, even when they had their eyes closed.
The researchers then used a set of mirrors to occasionally flip the view of the object so that it looked like the weight was on the left, when actually it was on the right. And although people were told to report on which side they felt the weight (with their hands), the visual image strongly influenced the direction that they felt the weight was coming from, especially when the weights were lighter.
In the second experiment, the researchers tried harder to convince people to ignore the visual information by carefully explaining the nature of the "trick."
"People still could not ignore the visual information," said Xu. "In fact, the effect even works on us, and we designed the experiment!"
Steven Franconeri, co-author of the study and associate professor of cognitive psychology at Northwestern, said the brain is constantly making decisions for us that we don't know about or understand.
"These decisions are usually smart and based on vast experience," he said. "In this study's example, your brain is automatically using visual information to tell your hands what they are feeling. We can show that these decisions are happening by manipulating the information your brain receives -- we mirror-reverse the visual information and your brain now tells your hands that they are feeling the reverse of what they are actually feeling. This inference is mandatory -- you feel it even if you know it's not true."
Franconeri said this is not a "bug" in the brain's operation.
"In the vast majority of cases, you want to 'delegate' decisions like this to the unconscious parts of your brain, leaving you free to focus on less straightforward problems, like following driving directions or enjoying your cup of coffee."
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Source: http://feeds.sciencedaily.com/~r/sciencedaily/top_news/top_health/~3/ZsB-2DO61PE/120928125258.htm
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I was remembering my best friend's dad, who died of Lou Gehrig's disease, surely one of the crueler ways to die. The mind stays intact while the body disintegrates and stops functioning. Eventually, the person cannot swallow or eat unaided anymore. This man, Paul, and his whole family, were pillars of Christian faith. His daughter led me to the church, where I remain today. But the end of his life was a great struggle for Paul. He wrote a letter about it, which his family distributed to friends and family when he died. He said that where he was going, we all must go, but he did not go there willingly. He was kicking and screaming the whole way to the end!
So it seems that whether or not we are people of faith does not necessarily change how we face death. There was Henri Nouwen, who had a near-death experience and an encounter with his Lord and savior, and did not want to come back to life, the great vale of tears, ever again! But there are many people like Paul, who cling to life until the last breath is drawn.
The attitude of the faithful toward the plight of Terry Schiavo always confused me. If deeply religious people believe that we go to heaven when we die, why would they want someone to remain here in the lowest condition, force-fed, possibly against her will? The crux of the matter in that case was that no one knew the will of Terry herself, just what her family desired. Different family members wanted different things, and we all got to watch the drama unfold in our living rooms.
The religious right have a "culture of life" they want to promote to give everyone the "right to life." I dispute that we ever have a right to life. If that's true, why do so many people die young? What happened to their rights? Someone trampled them! Was it God, or Satan, or some merely secular force at work? Some die before ever being born, some in the process of birth, others soon after, and on and on.
There is no right to life if you are living here on earth. It's a ludicrous idea. People in African countries have even less right to life than the rest of us, apparently, given the younger average age at which they die. Having a "right" to anything is a particularly human concept, I think, not helpful but clinging to the illusion of control (as Buddhists would say, the root of all suffering). Life is never a right. It's a precious and fleeting gift, and there is no guarantee that you will have it for any particular length of time.
I wish that the outrage directed at abortions could also be directed against the atrocities that full-grown people commit against one another all the time. If an unborn child is deserving of that much respect and attention, what about people out of the womb? I don't like to think that some people may be using the emotional attachments that babies command to manipulate people's emotions, and their beliefs, and their vote. And what about all the causes of a shortened life that we could control or end -- malaria, AIDS, poverty, disease, violence, lack of access to clean water and food? While we sit in relative luxury in the U.S., most of us hoarding our money and other resources, people are dying around the world. These are our brothers and sisters. What are we doing about it? I don't have the answers. I'm as guilty as anyone else of having my blinders on, so I can continue doing the things that are comfortable for me in my little insulated box that I call a life.
Honestly, I don't sit down with the intention of ending up here, but I always seem to get to this big question -- it's the BIG one, honey! -- why so much suffering? Why can't we end it?
Source: http://juliespiritpath.blogspot.com/2012/09/right-to-life.html
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BERLIN ? Germany?s Finance Ministry says Berlin and Paris have jointly appealed to the European Union?s executive to prepare the introduction of a tax on financial transactions.
The proposal has failed to secure a majority within the 27-nation EU. Germany and France are pressing for its introduction by the legal detour of so-called enhanced co-operation, which would allow a group of at least nine countries to go ahead with it.
The ministry said Friday that Germany?s Wolfgang Schaeuble and French counterpart Pierre Moscovici also wrote a letter to their European counterparts urging them to join their appeal to the European Commission.
At a June meeting of finance ministers 10 nations, among them Italy and Spain, backed the proposal. Britain, which has the continent?s biggest financial industry, opposes the plan.
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Increasing your debt management skills is one of the best ways to rid yourself of overwhelming debt and develop enhanced finance management techniques. It is not necessary to do a complete financial overhaul in order to see marked improvements in your overall finances. Instead, by making some simple changes and practicing new financial habits, it is possible to increase your debt management skills and pay down your debt.
Debt management skills can be learned easily and involve practicing new and improved financial habits. One of the first tips towards making beneficial financial changes is to develop a budget. A budget can be simple or complex depending on how many constrictions are placed on your spending. However, a simple budget can be just as effective as a detailed one and can help you get back on track towards better finances. Create a budget that has separate categories with spending limits for each category. When creating your budget, it is best to give yourself realistic spending parameters to make it easier to adhere to your plan.
Another tip to increasing your debt management skills is to attend as many financial workshops as possible. Professional financial managers and credit counselors have years of experience in offering advice for individuals facing debt challenges. By taking the time to attend some of these workshops or to set up one on one counseling sessions, you can learn increased debt management skills and tactics for paying down debt. To find a workshop in your area, visit your local credit union, homeowner assistance program or social service agency.
Overpaying on debt is a good way to enhance your debt management skills. By paying more than the minimum on your debts each month, it is possible to see a dramatic decrease in your overall debt. Often the culmination of finance charges and interest rates can cause the total amount of debt owed to be larger than the original loan amount. The only way to combat this is to overpay on your debt in order to get ahead of the interest rate and lower the debt load. Doing this consistently will see a marked decrease in your debt overtime and will lead to self-discipline and increased debt management skills.
Increasing debt management skills is possible over time by taking educational courses and creating new spending habits. Although the results won?t show up instantly, with commitment and dedication, your credit score will increase and your finances will be more balanced.
Articles on www.debtplan.org have been acquired from a variety of sources.? No content on this site should be considered financial or legal advice
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Source: http://www.debtplan.org/blog/tips-to-increase-your-debt-management-skills.html
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Fall is officially here and we're closing in on the final quarter of 2012, a time when products usually get real or fade into the vapor forever. One that we've been waiting to hear about just got a little more real as the Verizon Media Server (VMS), which Big Red teased last December and promised in 2012, got a little mention in the company's latest comments to the FCC. While attempting to persuade the FCC to standardize an IP content interface and delay the December 2012 deadline, Verizon revealed that the rollout of its new product will begin in the coming months. The full feature set of this server is still unknown, but one interesting feature is its ability to stream multiple high-def stream simultaneously to 3rd party devices connected to your home network. Of course without a industry wide streaming standard -- again, like Verizon is requesting the FCC to ratify -- who knows exactly what devices could be in the mix.
Filed under: Home Entertainment, HD
Verizon FiOS TV Media Server due in the coming months, delivers content to 3rd party devices originally appeared on Engadget on Thu, 27 Sep 2012 02:41:00 EDT. Please see our terms for use of feeds.
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Japanese researchers claim success in creating a third atom of the element, after nine years of searching
By Richard Van Noorden
Is it in there? Researchers at RIKEN in Japan claim conclusive proof that they have created element 113. Image: RIKEN
Showcasing more than fifty of the most provocative, original, and significant online essays from 2011, The Best Science Writing Online 2012 will change the way...
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By Richard Van Noorden of Nature magazine
After nine years of painstaking experiment, researchers in Japan reported yesterday that they have created a third atom of the element 113. That success, according to experts in the field, could see the element officially added to the periodic table. It would be the first artificial element to be discovered in East Asia, potentially giving the Japanese team the right to name it.
But that privilege is not assured. US and Russian researchers have also been hard at work on element 113, and say that they have created 56 atoms of it since 2003.
None of these sightings has been confirmed by the independent committee of experts appointed to rule on such matters. That shows how hard it is to prove the creation of new superheavy elements, although it also highlights the bureaucratic nature of the process set up to approve findings.
Quintillions of atoms
Since 2003, the Japanese team, led by Kosuke Morita, has been bombarding a bismuth target with a beam of zinc atoms at RIKEN?s Nishina Center for Accelerator-based Science in Saitama, near Tokyo. Their goal was to fuse the atomic nuclei of these elements to produce an atom with 113 protons and 165 neutrons in its nucleus.
This fusion is extremely unlikely. Over nine years, the beam has been switched on for a total of 553 days, during which time 130 quintillion (1.3 ? 1020) atoms of zinc have been fired at the bismuth target. Indeed, says Morita, the team knew that success would be unlikely from the start: they calculated that they would see only 3?6 successes in every 100 quintillion attempts.
The team had their hopes up early. By 2004, they had spotted what seemed to be an atom of element 113. But successful fusions cannot be observed directly. Jamming that many protons and neutrons together creates an unstable tumult of forces, and the atom falls apart within a few milliseconds. It decays, either splitting into two smaller portions (?fission?) or spitting out a series of small, charged particles ('?-decay') that are detected when they embed themselves in a surrounding silicon semiconductor. The timings and energies of these decay products hint at what the original material was, but they provide certainty only if the final decay product is one whose properties are already known.
In the first two of RIKEN's possible observations of the element, researchers recorded four ?-decays followed by a fission reaction, which they assumed came from an isotope of dubnium (element 105). But it wasn?t clear that the chain of ?-decays began with element 113. That, at least, was the conclusion of last year?s technical report from the body that pronounces on such matters, a group of experts drawn from the International Union of Pure and Applied Chemistry (IUPAC) and the International Union of Pure and Applied Physics (IUPAP).
Rival schools
Nor were the technical experts satisfied with separate observations reported in 2004 by a team of scientists at the Lawrence Livermore National Laboratory in California and the Joint Institute for Nuclear Research in Dubna, Russia. That team used a different reaction, slamming calcium into a target of americium (element 95) to create element 115. When this element fell apart, decaying to a stable dubnium end product, it was thought to produce element 113 along the way.
The Dubna experiments ? which would have created different, more stable, isotopes of 113 ? had the advantage that their reaction, in theory, worked 300?500 times as often as the Japanese experiment, says Yuri Oganessian, who works at the Dubna facility. On the other hand, each of the isotopes in the decay chain was new and had never been studied before. The team would have to study the chemical properties of the final atom in the chain to prove that it was dubnium, and therefore that element 113 had existed fleetingly inside their experiment, in order to satisfy IUPAC and IUPAP.
Source: http://rss.sciam.com/click.phdo?i=38833d9c1ebceb08f0f88d2ecb771286
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WASHINGTON (Reuters) - Orders for long-lasting U.S. manufactured goods fell sharply in August, suggesting the main engine of economic growth was stalling and offsetting the hopeful sign provided by a drop in new claims for jobless benefits.
The Commerce Department said on Thursday durable goods orders dived 13.2 percent, the largest drop since January 2009, when the economy was in the throes of a recession. The decline primarily reflected weak demand for aircraft and automobiles, although orders were down for a wide range of goods.
Excluding transportation, orders were off 1.6 percent.
"It just shows the manufacturing side of the economy continues to labor here, and in fact, contract," said Tim Ghriskey, chief investment officer at Solaris Group in Bedford Hills, New York.
Economists polled by Reuters had expected orders for durable goods -- items from toasters to aircraft that are meant to last at least three years -- to fall 5 percent, with non-transportation orders rising marginally.
Underscoring the economy's weakness, the government revised its measure of second-quarter growth to just a 1.3 percent annual pace from 1.7 percent, largely to reflect the impact a drought in the Midwest had on farm inventories.
Housing has been one of the economy's relative bright spots, but a report showing that contracts to buy previously owned U.S. homes fell in August provided a counterpoint to other recent data on housing that has shown activity picking up.
However, not all the news on Thursday was downbeat.
A separate report from the Labor Department showed the number of Americans filing new claims for jobless benefits fell 26,000 last week to a two-month low of 359,000. The four-week moving average for new claims, a better measure of labor market trends fell for the first time after five weeks of increases.
The labor market has been mired in weakness with worries about higher taxes and deep government spending cuts in January, ongoing debt problems in Europe and slowing global growth leading employers to be cautious about ramping up hiring.
Sluggish job gains and stubbornly high unemployment spurred the Federal Reserve this month into launching a third round of bond purchases to drive down already low interest rates.
The U.S. central bank vowed to buy $40 billion worth of mortgage-backed securities each month until it sees a sustained upturn in the labor market.
Mortgage finance company Freddie Mac said those purchases helped push the average rate on a 30-year fixed rate mortgage down to a record low of 3.40 percent this week.
In a preliminary estimate of an upcoming annual revision to its main employment measures, the Labor Department said it likely undercounted job growth in the 12 months through March by 386,000.
But the good news on the labor market was eclipsed by the weak durable goods report.
Orders for non-defense capital goods excluding aircraft, a proxy for business spending plans, rose 1.1 percent in August, only partly reversing a 5.2 percent slide the prior month.
What's more, shipments of these goods, which are used to calculate equipment and software spending in the GDP report, fell for a second straight month. The weakness suggested third-quarter economic growth would probably not improve much from April-June's anemic pace.
Manufacturing, which has been the main driver of the recovery from the 2007-09 recession, has been hit by turbulence from sluggish domestic and global demand.
Fears that the U.S. Congress could fail to avert a "fiscal cliff" -- the $500 billion or so in expiring tax cuts and government spending reductions set to take hold in 2013 -- have also left businesses with little incentive to boost production.
Fitch Ratings said on Thursday that the sharp tightening of U.S. fiscal policy could tip the world into recession.
(Additional reporting by Rachelle Younglai; Editing by Andrea Ricci and Tim Ahmann)
Source: http://news.yahoo.com/weak-orders-point-sharp-slowdown-manufacturing-132916453--business.html
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Forms of Business Organizations
OVERVIEW
Sole Proprietorship
Owned and operated by a single individual.? All income and expenses are reflected in their personal (individual) tax return.? The business is not a separate entity and does not shield the individual from personal liability.
Corporation (C Corporations)
A separate legal entity (fictitious legal entity), most commonly used for operating a large business.? The benefits are that corporate law is well developed in most states.? The corporate form can generally protect owners from individual liability, providing that corporate formalities are followed.? Corporations are sometimes used in small businesses (closely-held) because the owners wish to insulate themselves from personal liability.? However, there is separate tax at the corporate level.
Partnerships
General Partnership
The partners have unlimited liability and generally are bound by the acts of the other partners.? General partners ordinarily are personally liable for partnership debts and liabilities.
Limited Partnership
In this entity, there are both a general partner(s) and a limited partner(s).? The general partner manages the business and the limited partners typically have no role in management.? The general partner has unlimited liability, however the limited partners are not personally liable for partnership debts (except to the extent of their capital contributions).
Limited Liability Partnership
These are permissible in some states.? In California, the LLP is used for personal service corporations such as a law firm.? They are similar to an LLC (discussed below).
Limited Liability Company
More commonly known as an LLC, is a non-corporate entity.? It is permitted under the laws of every state.? LLC?s are owned by their ?members?, and enjoy limited liability for the debts of the LLC (liability is generally limited to their capital contributions).? An LLC is organized by an operating agreement (similar to a partnership agreement).? Unlike a partnership, an LLC can have one member (often referred to as a ?single member LLC?).? However, when an LLC has more than one member, they are treated as partnership for tax purposes.
?
?
TAX CONSIDERATIONS
Subchapter C
All corporations other than ?S? corporations are ?C? corporations.? C corporations are a seperate taxpaying entity.? The taxable income of a C Corporation is subject to tax at graduated rates.
Subchapter K
This section covers partnerships and LLC?s.? They are not treated as separate taxpaying entities (similar to S-Corporation with some major differences).? Partnership income and deductions pass through to the individual partners and are taxed at the partner level.? However, a partnership is treated as a separate entity for accounting purposes and must file informational returns with the IRS, which shows how all items of income and deductions are allocated to the partners.
Subchapter S
This section governs the tax treatment of ?S corporations?.? S corporations are pass through entities and the entity is generally not subject to tax (however there are a few exceptions).? Unlike an LLC, an S corporation is formed as Corporation and then elects tax treatment under Subchapter S.? In order to qualify for subchapter S, S corporations can only have one class of stock and no more than 100 shareholders, all of whom must be US citizens or residents.
DOUBLE TAXATION
The earnings of C corporations are taxed once at the corporate level when earned and again when distributed as dividends to shareholders.? Partnerships and S corporations, as pass through entities are generally not subject to an entity level tax on either operating income or asset appreciation.? This is a major incentive to many individuals chose either S corp. status or partnership status over the more traditional C corporation.
Source: http://williamrbailey.com/2012/09/choice-of-entities
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UNITED NATIONS (AP) ? President Barack Obama is telling the U.N. General Assembly that he wants to resolve the dispute over Iran's nuclear program through diplomacy but that the time to do that is not unlimited.
Obama says that time after time, Iran has failed to demonstrate that its nuclear program is peaceful and has failed to meet its obligations to the United Nations. He also says the Iranian government has been propping up the dictatorship in Syria and supporting terrorist groups abroad.
The president says, quote, "the United States will do what we must to prevent Iran from obtaining a nuclear weapon."
This is Obama's final international address before the November elections.
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I have been happy to have had a variety of pets as an adult - dogs, cats, sheep, chickens, turkeys, and horses.?Out of all the pets I felt the greatest connection to, though, it had to be Casey.?
Pictures of Casey with Sophia, Olivia, and Montague.
(Collage created on February 14, 2008.)
Casey was ?adopted from a humane society, and was one of several puppies in a litter.?When I went to look at them, she came right to me. I liked the distinctive white mark on her chest. It stood out against her black fur.
For the first few months of her life, she lived in Minneapolis. Then, she became a farm dog. As livestock was added to the farm, she was equally intrigued and amused by the animals - sheep, chickens, turkeys, and horses.
She was an incredibly gentle dog and none of the poultry, lambs, sheep, or horses felt threatened by her. In fact, mother sheep would allow Casey to get close to their newborn lambs.?
When I was offering a children's camp, many of the children who lived in the inner-city were frightened of dogs, particularly large dogs. At 60+ pounds, Casey probably looked very scary to them.Yet, the children who were fearful of her at the beginning of the camp week, were hugging her when the camp program ended at the end of the week. Truly, she had changed their attitudes and helped them overcome their fear of dogs in only a few days.
Casey died when she was 12 years old from complications of a twisted stomach. Prior to her death, she began having seizures which was frightening to watch. The only thing I could do was comfort her and be there for her when she came out of the seizures.
That is such a short period of her life...and, by thinking about it, I am not remembering the happier times. So, I think about how she and Sydne (and later Montague) would play and "pretend fight" in the backyard. These dogs - who did not know one another - became close companions. They enjoyed going on walks, exploring the backyard, discovering interesting scents that wildlife left on the nature trail, swimming in the river, and sleeping on the bed next to me.
The current dogs here are Montague and Gretel. They are, likewise, a great team. When Montague was grieving the loss of Casey and wouldn't leave the deck...or would look out the window waiting for her...it was clear he needed someone else.
Montague in the pasture.
He and Casey would run in the pasture together.
They would enjoy finding tracks of rabbits and deer; or?
discovering pheasants who would fly out from the tall grass.
(Taken on September 29, 2007.)
Gretel was adopted from a humane society, and became Montague's life line. He was able to move through his grief thanks to Gretel.?
It has been fun to raise a dog from the puppy stage again. (Sydne and Casey were both adopted as puppies while Montague was adopted as a 1 1/2 year old adult dog.) The humane society thought perhaps Gretel was a German Shepherd-Basset Hound mix. As she has grown up, it looks like she is more of a German Shepherd-Coonhound mix.
Gretel listening.?
One of her favorite toys when she was a puppy is nearby.
(Taken on March 28, 2008.)
In addition to the dogs, I've had six cats since 1990. I also had one shortly after I graduated from college. I didn't have that cat for long due to behavior issues it had.
The six cats I've had came at different times. There have never been more than five cats at one time in the house. Honestly, that's plenty of cats.
That being said, seeing the personalities of each cat develop from being a kitten to cat has been fun. There are cats who enjoy playing and resting next to one another while others prefer to be rest and spend the majority of their day alone.
Meenie, Eenie, and Lucy sitting together.
(Taken on November 17, 2010.)
Maggie playing with different items on the nature table.
(Taken on November 22, 2007.)
As the weather became much colder in the winter, he trusted us enough by that time to allow us to bring him indoors.?After the weather warmed, he wanted to go back outside.
Shadow outdoors in the pasture.
(Taken on?November 1, 2008.)
In July 2009, we adopted a pony and miniature horse from the Minnesota Hooved Animal Rescue Foundation. Both the pony and horse came from neglect situations, and were quite underweight. Both had not been in pastures - they were in dry lots with limited space to move.
Needless to say, it was a long process to transition their stomachs and bodies from dry alfalfa to pasture grass. To see them at first be confined to the barn and a small area behind the barn - to gradually spending time in the pasture - to seeing them gallop together throughout the pasture has been a joy.
Bailey walking in the pasture through the snow.
She's on the east side of the pond.
(taken on March 27, 2011.)
What makes Bailey and Hoss' relationship special is that we found out (after they were adopted) that Bailey is blind in her right eye. Her left eye has a pigmentation and other vision issue that potentially could render her completely blind.?
Hoss, despite being only about a third of her size and weight, watches out for his companion. He stays next to her when they go out in the pasture together. When he has to stay out of the pasture (so he doesn't over-consume grass and get sick), he keeps a watchful eye on Bailey. When he can't see her, he will call to her to make sure she's okay.?
Hoss in the wooden area in the pasture in the spring.
(Taken on March 29, 2012.)
The minute he is let out in the pasture, he runs at full speed to her, and eats right next to her. They are inseparable.
The latest addition to the home is Phoenix Star, a hedgehog who was adopted on June 29th. It has been interesting to watch him during the last few months move from the baby-hedgehog stage to the adult-stage as he lost his baby quills and grew permanent ones in. Imagine teething...except all over your body. That's what happened to Phoenix.
Phoenix at about 8 weeks old.
(Taken on June 30, 2012.)
I can't imagine just having one cat...one dog...or one horse. Seeing how important companionship is to the pets here only makes me that much happier that they are part of a pet-filled home, and that each one gets to experience the love, care, and playfulness that another animal can bring to her/his life.
This post is part of Blog Ease Autumn Blogathon challenge hosted by Blog Ease Facebook Group, BellaDazzle, All 'Bout Cute Designs, Giveaway Overload, Shoes Fashion Fitness, Survival Guide by The Working Mom and Roasted Beanz.
Source: http://harvestmoonbyhand.blogspot.com/2012/09/favorite-pets.html
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Mitt Romney's recent slide in several polls, including those in the battleground states of Ohio, Virginia and Florida, is troubling enough for the GOP. But, now the Republican nominee appears to be trailing President Barack Obama among a traditionally conservative constituency: NASCAR fans. Obama leads Romney 49 to 42 percent among NASCAR enthusiasts, according to [...]
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One of the reasons Apple's 5 million in sales is driving the stock down is that it's below the expectations of analysts like Piper Jaffray's Gene Munster. Munster was calling for 6-10 million in opening weekend sales.
How did he get it wrong? Here's his explanation:
We believe there are two factors that negatively impacted the number. First, our sales expectation assumed that Apple would include all phones pre-ordered online. We believe that this may have been up to 1 million additional units as units pre-ordered after the middle of the first day were projected to be available in October. Second, we noted 1.25 days of Apple Retail inventory compared to 2.5 days during the 4S launch. Our 8 million estimate assumed full weekend availability and the counting of all online pre-orders. We believe that if supply were not a constraint and Apple included all pre-orders, the launch weekend number would have been closer to 7-8 million, assuming ~1 million October pre-order sales and an additional 1-2 million units at retail.
Source: http://www.businessinsider.com/gene-munster-iphone-5-opening-sales--2012-9
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Death rates from cancer are "set to fall dramatically" by 2030, according to Cancer Research UK.
It says fewer people smoking as well as improvements in diagnosis and treatment will lead to a 17% drop in death rate.
About 170 UK deaths per 100,000 of population were from cancer in 2010, and this figure is predicted to fall to 142 out of every 100,000.
Some of the biggest killers - lung, breast, bowel, and prostate cancer - are part of the trend.
The biggest fall is projected to be in ovarian cancer, with death rates dropping by 43%.
Prof Peter Sasieni, from Queen Mary, University of London, said: "Our latest estimations show that for many cancers, adjusting for age, death rates are set to fall dramatically in the coming decades."
As more people live to an elderly age, the total number of people who actually develop and die from cancer will increase - but these deaths will make up a smaller proportion of the total number of deaths, so the death rate will fall.
'Progress'However, the death rate for other cancers such as those of the liver and mouth will increase over the next two decades.
The chief executive of Cancer Research UK, Dr Harpal Kumar, said: "These new figures are encouraging and highlight the huge progress we're making.
"Research across many areas is having real impact."
The Department of Health said: "These figures reflect improvements in cancer services, but we know there is still more to do.
"Our aim is to save 5,000 more lives every year by 2015 - and halve the gap in cancer survival between us and the best-performing countries in Europe."
Source: http://www.bbc.co.uk/news/health-19703834#sa-ns_mchannel=rss&ns_source=PublicRSS20-sa
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Contact: David Eve
cellmedicinect@gmail.com
Cell Transplantation Center of Excellence for Aging and Brain Repair
Tampa, Fla. (Sep. 25, 2012) In a study to investigate how transplanted islet cells can differentiate and mature into insulin-producing pancreatic cells, a team of Japanese researchers found that using a specific set of transcription factors (proteins that bind to specific DNA sequences) could be transduced into mouse pancreatic stem cells (mPSCs) using Sendai virus (SeV), a mouse influenza virus, as a carrier, or vector. The study is published in a recent issue of Cell Medicine [3(1)], now freely available on-line at: http://www.ingentaconnect.com/content/cog/cm.
"Diabetes is one of the most serious and prevalent metabolic diseases," said study co-author Dr. Hiroshi Yukawa, Department of Advanced Medicine in Biotechnology and Robotics, Nagoya University Graduate School of Medicine. "Islet cell transplantation has proven effective, however this strategy requires sufficient organ donors."
Given the shortage of donors, the researchers investigated factors that could impact on the expansion and differentiation of pancreatic stem cells (PSCs) into insulin-producing cells using combinations of varieties of transcription factors and the SeV mouse virus to carry the cells, thus increasing the number of functional islet cells available for transplantation.
SeV vectors, said the researchers, are superior to conventional virus vectors because "they do not go through a DNA phase" and can introduce foreign genes without toxicity into a variety of cell types.
The combination of transcription factors that produced the greatest impact on the differentiation of PSCs into insulin cells was Pdx-1 (Pancreatic and duodenal homeobox 1), NeuroD (neurogenic differentiation) and MafA (musculoaponeurotic fibrosarcoma oncogene A). "Our data suggest that the transduction of transcription factors using SeV vectors facilitates mPSCs differentiation into insulin producing cells and showed the possibility of regenerating B-cells by using transduced PSCs," concluded the researchers.
###
This research was among those studies presented at the 37th Annual Meeting of the Japan Society for Organ Preservation and Medical Biology (JSOPMB). Sixteen studies were published in this special issue of CELL MEDICINE. The theme of the issue is "Organ/Cell Transplantation and Regenerative Medicine."
Citation. Yukawa, H.; Noguchi, H.; Oishi, K.; Miyamoto, Y.; Inoue, M.; Hasegawa, M.; Hayashi, S. Differentiation of Mouse Pancreatic Stem Cells into Insulin-Producing Cells by Recombinant Sendai Virus-Mediated Gene Transfer Technology Cell Med. 3(1):51-61; 2012.
Contact: Hiroshi Yukawa, Immuno-therapy Research Group, Fundamental Research Department, Central R&D Laboratory, Kobayashi Pharmaceutical Co., LTD
Tel: ++ 81-72-640-0114; Fax ++81-72-640-0118
Email: h.yukawa@kobayyashi.cp.jp
The editorial offices for CELL MEDICINE are at the Center of Excellence for Aging and Brain Repair, College of Medicine, the University of South Florida. Contact, David Eve, PhD. at cellmedicinect@gmail.com
News Release by Florida Science Communications.
?
AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.
Contact: David Eve
cellmedicinect@gmail.com
Cell Transplantation Center of Excellence for Aging and Brain Repair
Tampa, Fla. (Sep. 25, 2012) In a study to investigate how transplanted islet cells can differentiate and mature into insulin-producing pancreatic cells, a team of Japanese researchers found that using a specific set of transcription factors (proteins that bind to specific DNA sequences) could be transduced into mouse pancreatic stem cells (mPSCs) using Sendai virus (SeV), a mouse influenza virus, as a carrier, or vector. The study is published in a recent issue of Cell Medicine [3(1)], now freely available on-line at: http://www.ingentaconnect.com/content/cog/cm.
"Diabetes is one of the most serious and prevalent metabolic diseases," said study co-author Dr. Hiroshi Yukawa, Department of Advanced Medicine in Biotechnology and Robotics, Nagoya University Graduate School of Medicine. "Islet cell transplantation has proven effective, however this strategy requires sufficient organ donors."
Given the shortage of donors, the researchers investigated factors that could impact on the expansion and differentiation of pancreatic stem cells (PSCs) into insulin-producing cells using combinations of varieties of transcription factors and the SeV mouse virus to carry the cells, thus increasing the number of functional islet cells available for transplantation.
SeV vectors, said the researchers, are superior to conventional virus vectors because "they do not go through a DNA phase" and can introduce foreign genes without toxicity into a variety of cell types.
The combination of transcription factors that produced the greatest impact on the differentiation of PSCs into insulin cells was Pdx-1 (Pancreatic and duodenal homeobox 1), NeuroD (neurogenic differentiation) and MafA (musculoaponeurotic fibrosarcoma oncogene A). "Our data suggest that the transduction of transcription factors using SeV vectors facilitates mPSCs differentiation into insulin producing cells and showed the possibility of regenerating B-cells by using transduced PSCs," concluded the researchers.
###
This research was among those studies presented at the 37th Annual Meeting of the Japan Society for Organ Preservation and Medical Biology (JSOPMB). Sixteen studies were published in this special issue of CELL MEDICINE. The theme of the issue is "Organ/Cell Transplantation and Regenerative Medicine."
Citation. Yukawa, H.; Noguchi, H.; Oishi, K.; Miyamoto, Y.; Inoue, M.; Hasegawa, M.; Hayashi, S. Differentiation of Mouse Pancreatic Stem Cells into Insulin-Producing Cells by Recombinant Sendai Virus-Mediated Gene Transfer Technology Cell Med. 3(1):51-61; 2012.
Contact: Hiroshi Yukawa, Immuno-therapy Research Group, Fundamental Research Department, Central R&D Laboratory, Kobayashi Pharmaceutical Co., LTD
Tel: ++ 81-72-640-0114; Fax ++81-72-640-0118
Email: h.yukawa@kobayyashi.cp.jp
The editorial offices for CELL MEDICINE are at the Center of Excellence for Aging and Brain Repair, College of Medicine, the University of South Florida. Contact, David Eve, PhD. at cellmedicinect@gmail.com
News Release by Florida Science Communications.
?
AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.
Source: http://www.eurekalert.org/pub_releases/2012-09/ctco-mps092512.php
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