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    first_imgPICTURE SPECIAL: THE Donegal Motor Club Annual Prize Giving was held at the Mount Errigal Hotel in Letterkenny on Saturday.There was a big turn-out as tributes were paid to those who did so well in rallying last year.  PICTURE SPECIAL: DONEGAL MOTOR CLUB PRESENTATION NIGHT was last modified: April 16th, 2013 by BrendaShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:PICTURE SPECIAL: DONEGAL MOTOR CLUB PRESENTATION NIGHTlast_img read more

  • A’s prospect Sean Murphy hits home run in debut in win over Angels

    first_imgClick here if you can’t see the gallery in your mobile device.OAKLAND — A’s rookie catcher Sean Murphy said before his major league debut on Wednesday night that he wasn’t as nervous as he thought he’d be.Much more of this and it will be American League pitchers getting nervous.Murphy, the highest-rated position player in the A’s system, turned on a 95 mph fastball from Angels right-handed reliever Jake Jewell in the fifth inning and sent it 409 feet over the right-center field fence at the …last_img read more

  • Children Are Little Geniuses

    first_imgThere’s a lot of talent in the heads of those little toddlers.Exercising genes for birth:  Why do unborn babies move around in the womb, flexing their limbs?  They’re turning on genes, PhysOrg reports.  They need that exercise, because “Zoologists and bioengineers from Trinity College Dublin have identified over 1,000 genes whose responses change markedly when embryos are not able to move freely in the womb.”  Without that movement, they can be born with thin, fragile bones.“Highly regulated signalling systems are needed for Mother Nature to follow the complex ‘recipes’ of genetic expression that enable the development of normal skeletons. What often surprises people is that mechanical signals also feed in to these signalling systems, and it is the movement of an embryo that sparks these.”Creative geniuses:  “Toddlers are creative at age two,” Medical Xpress reported.  Psychologists at the University of Sheffield found kids looking for new ideas in as little as 24 months.  “Toddlers as young as 24 months old were shown to be capable of thinking of creative and original ways of playing with the box and the objects – which included a feather, egg holder and spatula – all of which they had never seen before.”  Now the researchers are seeing what 10-month-olds can do.Gizmo guys:  Surprising headline on Science Daily: “Preschoolers can outsmart college students at figuring out gizmos.”  Believe it or not, “Preschoolers can be smarter than college students at figuring out how unusual toys and gadgets work because they’re more flexible and less biased than adults in their ideas about cause and effect, according to new research” from UC Berkeley.  We’ll let college students decide if that idea is berserkeley, but it was supported by experiments using a game arranging pieces to make lights turn on.  “This confirmed the researchers’ hypothesis that preschoolers and kindergartners instinctively follow Bayesian logic, a statistical model that draws inferences by calculating the probability of possible outcomes.”  According to one researcher, “children have a lot to teach us about learning.”Algebra aces:  Another surprising headline on Science Daily: “Preschoolers can do algebra.”  They might not write equations on blackboards, but children aged 4 to 6 (both boys and girls) grasp some basic algebraic concepts, psychologists at Johns Hopkins found.  They showed “algebraic reasoning” in experiments with toys.  Possessing an inborn sense of quantity and number, “These very young children, some of whom are just learning to count, and few of whom have even gone to school yet, are doing basic algebra and with little effort,” one of the researchers remarked.   So the headline teases, “Are you smarter than a 5-year old?”  (Note: The researchers reassure parents that poor math skills at a young age does not predict failure later; they might just have different ways of approaching a problem.)These stories don’t tell the half of it.  The wonder of human development shows the distance between man and the animals, the marvel of the human mind, and the sanctity of human life.  Nurture children; they really are precious.  They deserve a chance to become all that they can be, children of God by faith, worshiping the Creator (not “Mother Nature”) who gave them these amazing abilities.  We adults should remember the admonition of Jesus that unless we come to the Father as little children, we cannot enter the kingdom of heaven (Matthew 18:3).  Filled with the Holy Spirit, Jesus prayed, “I thank you, Father, Lord of heaven and earth, that you have hidden these things from the wise and understanding and revealed them to little children; yes, Father, for such was your gracious will.”  (Luke 10:21). (Visited 13 times, 1 visits today)FacebookTwitterPinterestSave分享0last_img read more

  • JPL Honors Explorer 1 Manager on 60th Anniversary *

    first_imgDr Henry Richter, who has contributed articles to CEH, is a VIP at NASA’s 60th Anniversary celebration of America’s first satellite.Audio Playerhttps://crev.info/wp-content/uploads/2018/01/CEH-31-1-18-DC.mp300:0000:0000:00Use Up/Down Arrow keys to increase or decrease volume.Readers of Creation-Evolution Headlines are familiar with Dr Henry Richter as a distinguished senior citizen and great American, now 90, the author of two books on spacecraft and a JPL spacecraft pioneer. Here’s a way to see how he looked 60 years ago. For its Historical Photo of the Month, JPL published a photo of Richter as a young man in 1958 when he was active at the lab. He is shown describing the transmitters that he designed for the Explorer 1 satellite. Explorer 1 successfully launched on January 31, 1958, beginning America’s catch-up with the Russians and rise to pre-eminence in space.Dr Henry Richter in 1958In 2018 JPL celebrates the 60th anniversary of America’s first satellite, Explorer 1.  Henry Richter started working at JPL in 1955 as an engineer and Supervisor for the New Circuit Elements Group. Later he was a Staff Engineer for the Deep Space Network and then Chief of the Space Instruments Section (322). During the Explorer Project Dr. Richter was project manager for the satellite design, in charge of JPL experiments for the International Geophysical Year, and was liaison between the Satellite Instrumentation Group and the Operations and Data Groups. He published a book in 2015 –America’s Leap into Space: My Time at JPL and the First Explorer Satellites.The photo is a frame grab from the documentary, X Minus 80 Days, produced by Jet Propulsion Lab and the Army Ballistic Missile Agency after the mission. The 20-minute video shows the preparations for the mission leading up to the launch, and is recommended viewing for those wishing to relive the historic days that led up to the formation of NASA.JPL’s article also describes the welcoming party JPL is giving Dr Richter today (31 Jan 2018) as he speaks to the lab.On Wednesday, January 31 at 3:30, Dr. Richter will present his JPL Story in the Hub (111-104), followed at 4:30 by a book signing. He’ll share the story of JPL’s role working for the Army/Caltech and of the remarkable people who were part of the Explorer team. During the late 1950s, JPL extended rocket engineering to spacecraft design, using components that were on the cutting edge of technology. When they were finally given the chance to combine the instruments, upper stages, and launch vehicle, they accomplished the task in just a few months.In honor of the anniversary, Dr Henry Richter was selected as Scientist of the Month for CEH. The biography is a work in progress. More material will be added as we hear from the JPL celebration.Update 31 Jan 2018: Space.com posted an article with several vintage newsreels about Explorer 1.Update 1 Feb 2018: Dr Richter shared with us this feedback from the JPL event organizer: “Congratulations on a wonderful Story!  We’ve had so many positive comments about the event, and what a great job you did.  Thank you so much for taking the time to spend the afternoon with us and share your memories and your expertise about the project…. The LARS staff (Library, Archives, and Records) really enjoyed hosting your visit.”On November 11, 2017, CEH Editor David Coppedge spent a few minutes at Dr Richter’s home recording a short interview as he autographed copies of his latest book, Spacecraft Earth: A Guide for Passengers. Here is part of the exclusive interview, interspersed with historical photos of JPL and the Explorer 1 mission, where Richter shares stories of his involvement in the space race.Video is for exclusive use for David Coppedge and Creation-Evolution Headlines. All rights reserved.If we get any news about Dr Richter’s appearance at JPL, and how it was received, we will share it here. (Visited 411 times, 1 visits today)FacebookTwitterPinterestSave分享0last_img read more

  • Registration Opens for BuildingEnergy Conference

    first_imgRegistration has opened for the 2017 BuildingEnergy conference in Boston, a major regional gathering and trade show for industry professionals interested in high-performance building and renewable energy. The conference is sponsored by the Northeast Sustainable Energy Association (NESEA).Pre-conference workshops take place on Tuesday, March 7, with sessions on energy modeling, net-zero construction, efficient hot-water systems, product selection for high-performance building, and life-cycle analysis for building components.Conference sessions start on March 8, beginning with opening comments from Craig Jones of the University of Bath in the United Kingdom. In addition to the dozens of workshops scheduled over March 8 and 9, the NESEA has planned community events such as “Office Hours with the Experts,” “NESEA Night 2017,” and the “Emerging Professional Career Forum.” A variety of vendors will staff booths at a trade show.The conference takes place at the Seaport World Trade Center in Boston. There are a number of pricing options, depending on what parts of the program you want to attend.last_img read more

  • Pro Sports Teams Can Trade Player Contracts Tax-Free

    first_imgA new IRS safe harbor lets professional sports teams make tax-free trades of player contracts. Rev. Proc. 2019-18 effectively restores some of the rules that applied to player trades before the Tax Cuts and Jobs Act limited 1031 like-kind exchanges to real property.The safe harbor treats the traded contracts as having zero value. It applies to trades in any open tax year.What Sports Trades Can Be Tax- Free?Teams in professional sports leagues may use the safe harbor for trading:personnel contracts; anddraft picks.Personnel contracts include employment contracts for:players;managers;coaches; andother staff members.Rules of the Safe HarborWhile IRS lets teams trade sports contracts, the safe harbor includes conditions. A trade will not be tax-free unless these conditions are met.All parties to the trade must use the safe harbor.Each team must transfer and receive a personnel contract or draft pick, and the only other property they can transfer is cash.The personnel contracts and draft picks cannot be amortizable section 197 intangibles. So, for instance, the contracts cannot be goodwill, going concern value, workforce in place, certain covenants not to compete, or similar contracts.Cash is the only asset or liability from the trade that the teams can reflect on their financial statements.Trades Excluded from the Safe Harbor The safe harbor does not apply to:trades that do not satisfy the conditions listed above,trades of one team for another team, orthe sale of a team. How Does the Safe Harbor Work?The safe harbor treats a traded personnel contract or draft pick as having zero value. Thus, if a qualified trade does not involve cash:neither team realizes gain or loss from the trade; andeach team has zero basis in the contracts and draft picks it receives.Player Trades Can Produce LossHowever, a team may have a loss if it has unrecovered basis in a surrendered contract. A team has basis in a contract until it has depreciated its cost, including the athlete’s signing bonus.Imagine, for example, that the Hohum pro sports team trades away a player in the third year of his five-year contract. Hohum had paid him a $25,000 signing bonus, so it claimed a $5,000 depreciation deduction in each of the first two years of the contract. Thus, at the time of the trade, Hohum still has $15,000 unrecovered basis in the contract. Unless Hohum receives at least $15,000 in cash, it will have a loss on the trade.What Happens When a Trade Includes Cash?Although a contract-for-contract trade is tax-free, a team may realize gain or loss if it receives cash in a trade. A team that receives cash has:gain if the cash is more than the team’s unrecovered basis in its surrendered contracts and draft picks; orloss if the cash is less than the team’s unrecovered basis in its surrendered contacts and draft picks.The section 1231 capital gain/ordinary loss rule applies. A team with gain may also have to recapture depreciation that it took on the surrendered contracts.Paying Cash Gives Team BasisA team that pays cash in a trade has an equal amount of basis in the contracts it acquires. If the team receives more than one contract or draft pick, this basis is divided evenly among them. For instance, if a team pays $20,000 in a trade in which it acquires two contracts and three draft picks, it has a $4,000 basis in each contract and draft pick.Why Did the IRS Provide the Safe Harbor?The safe harbor is intended to avoid highly subjective, complex, and expensive disputes between pro sports teams and the IRS regarding a team’s gain or loss on a trade.Of course, a team generally does not agree to a trade unless it believes it will receive something of at least equal value. But it can be very difficult to assign an objective monetary value to a contract or draft pick.The value of any pro sports contract may change over time based on many factors, such as the player’s performance and fan support. The value that a team places on the contract may also be influenced by the team’s specific needs, rather than the market’s perception of whether the contract represents a good, bad or fair deal for the player’s future services.Pro Athlete Trades Before 2018Like-kind exchanges before 2018 could include several types of personal property, including some intangible properties. Under these rules, the IRS had held that player contracts owned by major league baseball clubs were like-kind properties, as were player contracts owned by professional football teams.Although the new safe harbor does not make pro athlete contracts like-kind property, it does apply rules that are similar to 1031 exchanges.By Kelley Wolf, JD, LLMLogin to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.last_img read more

  • New York Directs Disclosure of State Returns to Congress

    first_imgA new New York law directs the state tax commissioner to disclose state tax returns to certain U.S. Congressional Committees. The disclosure requirements apply to state returns and reports filed by:various federal, state, and local public officials, including the U.S. President; andcompanies, partnerships, and trusts controlled by those officials.The law limits disclosure to certified written requests by:the U.S. House Ways and Means Committee;the U.S. Senate Finance Committee; andJoint Committee on Taxation.It also requires redaction of:any copy of a federal return attached to the New York return;information contained in the federal return that gets reflected on the state return or report; andSocial Security numbers, account numbers, and residential address information.If New York shares President Trump’s resident tax returns with Congress, would it shed any light on what is in his federal tax returns? The answer is unclear. Plus, the president and his lawyers will certainly fight any attempt to disclose his New York returns to Congress.What Does a State Return Reveal About a Taxpayer?Most states use federal adjusted gross income as the starting point for computing state income tax liability. The New York return is no different, except that it shows more information from the federal return than many other states. This includes amounts reported on the federal return for:interest and dividend income;business income or losses;capital gains or losses;S corporation, partnership, and other pass-through entity income or losses; andreal estate rental income.More than half of the states, including New York, allow taxpayers to claim certain itemized deductions, instead of a standard deduction. New York permits itemized deductions for:medical expenses;state and local income taxes paid;property taxes;foreign taxes paid on real estate;mortgage interest; andgifts to charity. A little less than half of the states allow a net operating loss (NOL) deduction. The New York NOL deduction is the smaller of:a taxpayer’s federal NOL deduction; orfederal taxable income computed without the NOL deduction.Finally, a state return can reveal what tax credits a taxpayer is using to offset state income tax liability. What Doesn’t a State Return Reveal About a Taxpayer?States generally require taxpayers to assign or source income from business inside and outside the state. Under New York sourcing rules, a taxpayer must report the percentage inside and outside the state of:payroll;property; andsales.But, taxpayers do not need to identify the name of the states or other jurisdictions in which they have business payroll, property, or sales.Thus, President Trump’s New York state return would not show the extent of his business income or losses from places like Russia or Saudi Arabia.By Tim Bjur, J.D.Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.last_img read more

  • Haryana protester breathes last

    first_imgA man, who set himself afire in Rathdhana village of Sonipat district last month when Chief Minister Manohar Lal Khattar’s ‘Jan Ashirwad Yatra’ was passing through the area, died at a Rohtak hospital on Thursday, said officials. Rajesh succumbed to his injuries at the Post-Graduate Institute of Medical Sciences (PGIMS), Rohtak, they said. After setting himself aflame on August 26, Rajesh had told reporters that he took the extreme step because his son was jobless despite having been “assured” of employment when he had met the Chief Minister earlier. The yatra was nearing a halt in Sonipat district when the man doused himself with some inflammable material nearby and set himself on fire, police had said. Haryana Minister and BJP MLA from Sonipat, Kavita Jain had said that when the yatra reached the village, they saw a man engulfed in flames after which security officials were asked to rush to his help.Referred to PGIMS The seriously injured person was referred to PGIMS hospital, police said. Defence Minister Rajnath Singh had flagged off the Jan Ashirwad Yatra for the Assembly polls in Haryana, from Kalka on August 18.last_img read more

  • Unbeaten Scorpions keep White Stallions winless

    first_imgHontiveros presses for security audit of national power grid Philippine Arena Interchange inaugurated CEU head coach Derrick Pumaren said he was concerned that his squad might become complacent knowing it’s up against a winless team.“I was worried about my team because (CD14 Designs-Trinity was) winless and my team might just take them for granted,” said Pumaren.FEATURED STORIESSPORTSPrivate companies step in to help SEA Games hostingSPORTSPalace wants Cayetano’s PHISGOC Foundation probed over corruption chargesSPORTSSingapore latest to raise issue on SEA Games food, logisticsBut his worries were nonexistent right from the opening tip as the Scorpions opened the game outscoring their foes, 31-15 in the first period.Jan Formento came off the bench and scored 17 points on 6-of-8 field goal shooting while Judel Fuentes and Pierce Chan added 13 apiece for CEU, which rolled to 5-0. Don’t miss out on the latest news and information. Trending Articles PLAY LIST 00:50Trending Articles00:50Trending Articles00:50Trending Articles02:42PH underwater hockey team aims to make waves in SEA Games01:44Philippines marks anniversary of massacre with calls for justice01:19Fire erupts in Barangay Tatalon in Quezon City01:07Trump talks impeachment while meeting NCAA athletes02:49World-class track facilities installed at NCC for SEA Games02:11Trump awards medals to Jon Voight, Alison Krauss View comments Private companies step in to help SEA Games hosting SEA Games hosting troubles anger Duterte John Tayongtong and Gab Reyes had 11 points each for the White Stallions, who dropped to 0-4.Sports Related Videospowered by AdSparcRead Next PBA IMAGESUndefeated Centro Escolar University hardly broke a sweat in a 93-69 beatdown of CD14 Designs-Trinity University of Asia in the 2019 PBA D-League Monday at JCSGO Gym in Cubao.The Scorpions got off to a fast start as they took a 45-17 lead in the second quarter behind Malick Diouf.ADVERTISEMENT Panelo: Duterte ‘angry’ with SEA Games hosting hassles PBA: Hotshots torch Gin Kings, force decider LATEST STORIES MOST READ Duterte wants probe of SEA Games mess DA eyes importing ‘galunggong’ anew Cayetano: Senate, Drilon to be blamed for SEA Games messlast_img read more

  • How to Easily Master PPC Through Relevancy

    first_img Topics: PPC Let’s do some quick math. PPC + Inbound Marketing = Relevancy. Furthermore, Relevancy = Sales. Paid search can be difficult, but it doesn’t have to be if you adhere to the basic principles of inbound marketing. Being relevant can also be difficult in terms of finding opportunities, but it is a key component to connecting with your target market. With paid search, if a user on Google or Bing types in a search query, you as a marketer have the ability to present an offering that is almost identical to what was specifically searched for by that user. Now isn’t that the perfect opportunity to be relevant?Users are telling search engines exactly what they want and when, and marketers have the opportunity to be visible to their audience at that exact moment. As a marketer, what more could you ask for? PPC allows you to execute inbound marketing best practices and address the exact wants and needs of potential customers. So are you effectively leveraging the power of relevancy in paid search campaigns to help achieve your marketing goals? Here’s how to do it.3 Easy Ways to Master PPC Through Relevancy1.) Buy Relevant Keywords: This is something that probably sounds so easy, yet is a struggle for a lot of marketers. When building your business’ keyword list for organic search, keep in mind that paid search is a component of your overall online strategy. PPC is additive, and should be done in collaboration with what you’re doing across SEO, social media, and your other inbound channels.Segment your keyword list, and start small. The worst thing you can do is run PPC campaigns using broad keywords that will eat up your ad spend. For instance, if you own a gym and are looking to increase memberships, run campaigns using the most relevant keywords first. Look at the four keywords below. All are somewhat relevant to a gym, but which are the most relevant?GymGym membershipsBuy gym membershipsBuy gym memberships in BostonBy running campaigns using more targeted queries first, you ensure that your budget is being spent targeting searchers who are truly looking to convert, giving you some time to obtain data and insights.2.) Write Relevant Ad Copy: If a user is searching for a “Cannondale Mountain Bike,” don’t show them an ad with the phrase “Cannondale Bicycle.” Consistency is crucial, as searchers will often respond to specificity. In other words, they want to see results that match what they type into the search box. Additionally, offer the searcher a proposition, value, and a call-to-action.You also need to give people a reason to click on your ad. What offer are they going to get in return for clicking? Educational content, a free trial, a consultation, 20% off? Give them a sense of urgency as well; a compelling call-to-action will produce higher click-through rates because people will be compelled to click your ad.3.) Link to Relevant Landing Pages: As a PPC marketer, I am not truly happy until every single keyword has its own landing page. There are completely different behavioral groups behind campaigns and ad groups, and the same is true across keywords. For instance, you may even see different performance for the term “Chicago lawyer” vs. “Chicago lawyers.” This seems like such a minute aspect of a query, but the behavior of the lawyer query vs. the lawyers query is going to be different.As a marketer pressed for time, it’s not plausible to think you will have a unique landing page for every keyword, but at least have landing pages by ad group so that your page is speaking to the theme of the search query and the ad that the user saw in the search engine. Keeping with the legal theme, if a search query is for “Chicago lawyer,” then you should have a page that talks about lawyers. If the query is for “Chicago attorney” then have a page that uses the term ‘attorneys’ instead.Remember, It’s Just MathInbound marketing is not free. You pay with your time, you pay with salaries, and you even pay for tools to help you do your job. In the end, it’s all about the math and your ROI. Paid search is a component of inbound marketing, and yes, it’s not free. But what if you could get a 5:1 return on your paid search spend? Would that be worth it to you? The answer is most likely yes. It’s just about the math.Paid search works, but it must start with the basics and small wins. As you learn more about your vertical and the channel, you can start to think about scaling, but do yourself a favor and start with a small, relevant test. As for these “basics,” none of the 3 preceding tips I reviewed in this post are groundbreaking in the world of PPC, but time and time again they are ignored, not set up properly, or not actively managed. PPC isn’t easy, but it also isn’t rocket science. Overlooking relevant keywords, ad copy, and landing pages is the reason many campaigns fail. So just because PPC is easy to set up and get live quickly, take your time, and make sure inbound marketing and relevancy is at the core of all of your PPC campaigns. If you do that, you’ll like the way the math looks at the end of the day.Are you effectively leveraging the power of relevancy in your PPC campaigns? Originally published Dec 7, 2011 7:00:00 PM, updated October 20 2016 Don’t forget to share this post! AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to Email AppEmail AppShare to LinkedInLinkedInShare to MessengerMessengerShare to SlackSlacklast_img read more