September 2018 User Experience and Web Professional Events

first_imgWhether you’re a user experience or web professional, you know it can be a challenge to keep your skills up-to-date, learn about new methods, and network with fellow web workers.And it takes time to find interesting local events.That’s why I publish a monthly calendar of user experience and web professionals events for southeast Michigan and northwest Ohio. The Detroit Month of Design, two accessibility meetups, and sharing your favorite productivity tools and tips are a few of the events you’ll discover in my September 2018 calendar.While I don’t attend every event on the calendar, I usually make it to one or two events each week. I’d love to meet you.When you see me, stop by and say hi!Detroit Month of DesignDate: Various events, workshops, discussions throughout September 2018Location: Throughout the city of DetroitCost: Free and paid events. Check the Detroit Month of Design schedule. Celebrating Detroit’s designation as a UNESCO City of Design, the Detroit Month of Design returns this month with partner organizations across Detroit sharing their ideas and works. I think there’s an event every day! And there’s something for everyone from panel discussions, workshops, installations, architectural walking tours, design crawls, and more. Let’s Talk About AccessibilityDate: September 5, 2018 at 6:30pmLocation: Traffic Jam in midtown Detroit, Michigan (map and directions to Traffic Jam)Cost: Free, pre-registration is requiredYou’re invited to join our Refresh Detroit group for a casual meetup to discuss web accessibility and inclusive design. No planned presentation, just a discussion of web accessibility, what you’re interested in, and where you are in your journey in learning more.Accessible JavaScript: A Practical Guide with Colin FultonDate: September 10, 2018 at 6:00pmLocation: Pillar in Ann Arbor, Michigan (map and directions to Pillar)Cost: Free, pre-registration requiredFor their September meetup, the Southeast Michigan JavaScript group hosts Colin Fulton, who will present a hands-on guide about JavaScript and website accessibility. Learn how to test JavaScript components, discover what APIs and tools are available. Lightning Talks: Automation in TechDate: September 11, 2018, at 6:30pmLocation: Bamboo Detroit in Detroit, Michigan (map to Bamboo Detroit)Cost: Free, pre-registration requiredJoin Integral Detroit for a series of lightning talks on automation and its role in current and future technology spaces. Several speakers will discuss automation from the perspective of ethics to productivity. Share Your Favorite Productivity Tool or TipDate: September 18, 2018, from 6:30pm to 8:00pmLocation: Grand Traverse Pie Company in Plymouth, Michigan (map and directions to Grand Traverse Pie Company)Cost: free, pre-registration requiredWhether you’re a designer, writer, business owner, developer, project manager, or digital marketer, you can always use productivity tips to keep your work and life running smoothly.For our September meetup, our West Metro Detroit WordPress members will share some of their favorite productivity tools/tips that make their work easier. I’ll be giving a quick intro to using Canva, the online graphic editor. Join us! Live-Blogging, Static Site Generation and You!Date: September 19, 2018, from 6:00pm to 8:00pmLocation: WeWork Campus Martius in Detroit, Michigan (map and directions to WeWork Campus Martius)Cost: $5.00, pre-registration requiredAt the Laracon conference in July 2018, Chris Forrence decided to live-blog the conference. But he didn’t want to use Google Docs. At our second Refresh Detroit event for the month, you’ll find out how Forrence leveraged Netlify, Jigsaw, GitLab, and Sublime Text to publish the live blog. My WordPress JourneyDate: September 24, 2018, from 6:30pm to 8:00pmLocation: Grand Circus in Detroit, Michigan (map and directions to Grand Circus)Cost: $5.00, pre-registration requiredFor our September meetup, three Metro Detroit WordPress meetup members will share their WordPress journey. They’ll talk about how they first discovered WordPress, what they thought of it, and what they used before WordPress to create websites. It’s always fascinating to hear the backstories and aha! moments with WordPress.Share EventsIt’s impossible to include every event happening in our area. If you know of any southeast Michigan or northwest Detroit events not on the list, share them in the comments.I ask that you only share events that have already posted their event info with date and time, thanks!Share this:Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window)Click to print (Opens in new window)Like this:Like Loading…RelatedSeptember 2019 User Experience and Web Professional EventsWhat user experience (UX) and web professional events are happening this month in southeast Michigan? Find out in my monthly events calendar! If you work on the web, you know it’s a challenge to keep your skills up-to-date, learn about new methods, and network with fellow web workers. And it…In “Calendar”September 2017 User Experience and Web Professionals EventsA five-day design festival, WordPress child themes presentation, and an evening of lightning talks are a few of the events you’ll discover in the September 2017 events calendar. Each month I compile a calendar of user experience and web professionals events in southeast Michigan and northwest Ohio where you’ll find…In “Calendar”September 2015 User Experience and Web Professionals EventsAn accessibility summit conference, North America’s annual festival of independent design, and an evening of user experience lightning talks are a few of the events you’ll discover in the September 2015 events calendar. Each month I compile a calendar of user experience and web professionals events in southeastern Michigan where…In “Calendar”last_img read more

California ~ Personal Income Tax, Practice and Procedure: Income Properly Reassigned from ESOP to Taxpayers

first_imgCCH Tax Day ReportIn a Summary Decision, the California Board of Equalization (BOE) determined that (1) an S corporation’s income should flow through to the taxpayers, rather than to an employee stock ownership plan (ESOP), under IRC §409(p); (2) steps taken by the taxpayers in connection with the acquisition of the S corporation by the ESOP, and the implementation of a management fee arrangement, were part of a sham transaction that lacked economic substance; (3) the Franchise Tax Board (FTB) properly applied the assignment of income doctrine to re-allocated income passed through by the S corporation from the ESOP to the taxpayers; and (4) the FTB properly applied the noneconomic substance transaction (NEST) penalty and an interest-based penalty for each year in issue.The S corporation in question was originally created to provide management services to another business owned by the taxpayers. The S corporation later established the ESOP for its employees established a trust fund for the ESOP to hold, invest, and administer the assets of the trust by the taxpayers, who were designated as the ESOP’s trustees. The trust fund also purchased the S corporation’s stock from the taxpayers, and the ESOP became the sole shareholder of the S corporation. The S corporation and the taxpayers’ other business entered into a management agreement under which the taxpayer-husband would provide services to the other business and the other business would pay the S corporation for those services. During the 2003 tax year, the S corporation reported a distribution of over $6 million on its tax return. The taxpayers did not report the 2003 distribution on their 2003 return. The FTB audited the S corporation and determined that it passed through all of its income to the ESOP during the years in issue. However, the auditor concluded that the creation of the ESOP was a sham transaction that lacked economic substance and treated the income as though it was passed through to the taxpayers. As a result, the FTB issued a Notice of Proposed Assessment (NPA) for the 2001, 2002, and 2003 tax years, which re-allocated the income passed through by the S corporation from the ESOP to the taxpayers. Each NPA also proposed a NEST penalty and an interest-based penalty.First, the BOE noted that, under IRC §409(p), participants of an ESOP are subject to tax if they are determined to be “disqualified persons” during a nonallocation year. According to the BOE, the S corporation stock was allocated 100% to the taxpayer-husband, which resulted in a nonallocation year in the 2001, 2002 and 2003 plan years. Therefore, the taxpayer-husband was considered a “disqualified person” under IRC §409(p) and treated as having received 100% of the deemed distributions for those years.The BOE then applied a two-prong “sham transaction” test to determine whether the transfer of the S corporation stock to the ESOP had any practical economic effects other than tax benefits by examining whether the taxpayers showed (1) a subjective business purpose for entering into the transaction, and (2) the objective economic substance of the transaction. With respect to the first prong, the evidence showed that the taxpayer-wife was the S corporation’s only employee and the other persons designated as “participants” were actually employed by the taxpayers’ other business. While the taxpayers claimed that the transactions had the business purpose of providing meaningful benefits to rank-and-file employees, the BOE determined that the evidence indicated that the transactions were actually undertaken for the purpose of sheltering the taxpayers’ income from tax. With respect to the second prong, the annual valuation stated that 100% of the S corporation stock, the sole ESOP asset, was allocated to the taxpayer-husband who, prior to the transfer, was one of the S corporation shareholders. Although the taxpayers claimed that the annual valuation was in error, they did not provided any evidence to show that there were allocations to rank-and-file employees. Finally, approximately $3.3 million of the management fees was paid into deferred compensation trusts for the benefit of the S corporation employee, which the BOE stated belied the alleged purpose of the ESOP assets (the S corporation stock) as a means of providing broad-based retirement coverage for rank-and-file employees. Thus, the transaction did not change the taxpayers’ economic position in a meaningful way (apart from the income tax effects), because they held a beneficial interest in 100% of the S corporation stock before and after the transfer. In addition, there was no evidence that the management agreement had a subjective business purpose other than as a means of shifting income from the taxpayers’ other business to the tax-exempt ESOP.The FTB claimed that if the S corporation is determined to be a separate entity, the assignment of income doctrine requires the taxpayers to report the income rather than the S corporation. According to the FTB, the taxpayers improperly assigned the “consulting” income that their other business allegedly paid to the S corporation under the management agreement and, as the only shareholders of the other business, the taxpayers should report that income. The BOE noted that the taxpayers were the only shareholders of the other business and had exclusive control over the disposition of its income. In addition, there was no evidence that the taxpayer-husband performed services as an employee of the S corporation or, even if he did perform such services, that he received reasonable compensation indicating that he was employed by the S corporation. Thus, the BOE stated that there was no evidence that the S corporation employed the taxpayer-husband and thereby had the right to control his activities and the amount of his compensation. As a result, the BOE concluded that, under the assignment of income doctrine, the payment from the other business was properly taxable to the taxpayers.With regard to the NEST penalty, since the BOE found that the subject transaction lacked economic substance and that the taxpayers did not have a valid nontax California business purpose for entering into the transactions at issue, the penalty was applicable. Furthermore, the BOE noted that (1) it was precluded from reviewing the decision of FTB’s Chief Counsel denying the taxpayers’ request for penalty relief, and (2) it did not have the authority to determine whether the penalty was unconstitutional. However, the BOE did reverse the interest-based penalty because the transaction in question was not identified by regulations as having a potential for tax avoidance or evasion.Park, California State Board of Equalization, No. 529805, March 25, 2015 (released May 2017), ¶406-689last_img read more

Wigton Windfarm Limited Provides Training in Renewable Energy

first_img General Manager of Wigton Windfarm Limited, Earl Barrett, says that the organisation has been busy over the last 10 months rolling out its training programme in several facets of renewable energy. “Along with accommodating scheduled instructional tours of the Windfarm for students from primary to tertiary institutions, training modules have been delivered and efforts are being made to get certification for a number of courses (so) that the students, on successful completion of their training, will be awarded certificates of competence,” Mr. Barrett informed. Story Highlightscenter_img General Manager of Wigton Windfarm Limited, Earl Barrett, says that the organisation has been busy over the last 10 months rolling out its training programme in several facets of renewable energy.He said areas of focus include solar thermal, concentrated solar power, photovoltaic, fuel cells, small hydro, windpower and bioenergy.“Along with accommodating scheduled instructional tours of the Windfarm for students from primary to tertiary institutions, training modules have been delivered and efforts are being made to get certification for a number of courses (so) that the students, on successful completion of their training, will be awarded certificates of competence,” Mr. Barrett informed.He was speaking at the launch of the Wigton Windfarm-endorsed book, ‘Understanding Wind Energy: Youth Repowering the Future’, at a function held at the Petroleum Corporation of Jamaica, Trafalgar Road, in Kingston on August 16.The book, written by Wigton employee, Senior Engineer, Oswald O. King, provides a summary of the fundamentals of wind energy and how this renewable resource can be exploited for harnessing electricity.Mr. Barrett explained that participants have requested certification from the training programme “and we have been listening to our people”.“Despite the naysayers, renewable energy is here to stay, and so I encourage you all to participate in the training sessions when they are advertised,” he said.The training sessions are provided at the Wigton Renewable Energy Training Laboratory, in Manchester, which was opened in November 2016.The lab offers training courses in all areas of renewable energy, and curricula are delivered through workshops, lectures and practical lab work. Target groups include energy professionals and entrepreneurs, tertiary students and the general public.last_img read more

VH1s Dear Mama A Love Letter To Moms To Return May 7

first_imgVH1 today announced its annual “Dear Mama: A Love Letter to Moms” will premiere on Monday, May 7th at 9 PM ET/PT.Emmy and Golden Globe nominee Anthony Anderson will return as host for the third time alongside VH1 fan favorite, actress, and New York Times best-selling author La La Anthony.“Dear Mama: A Love Letter to Moms” honors mothers with celebrity guests paying tribute to the women who have shaped their success. Past A-listers who have saluted the leading women in their lives include Alicia Keys, Will Smith, Halle Berry, Queen Latifah, Mary J. Blige, Ludacris, DJ Khaled, Kelly Rowland, Robin Thicke, Chris Paul and Maxwell.“Dear Mama: A Love Letter to Moms” will take place at The Theatre at Ace Hotel in downtown Los Angeles, California.Anderson is an actor, comedian, writer and host who currently stars and executive produces the hit show “Black-ish” as well as produces the spinoff “grown-ish.” He recently won his fourth individual Image Award in the category of “Outstanding Actor in a Comedy Series.”La La Anthony, a cast member of the STARZ Network hit series “POWER,” has enjoyed a career that has crossed several genres, including producing Broadway, a burgeoning film career, best-selling New York Times author, and former radio personality.Official sponsors of “Dear Mama: A Love Letter to Moms” include Baby Dove and Honey Nut Cheerios.“Dear Mama: A Love Letter to Moms” is being produced by Flavor Unit and Jesse Collins Entertainment. Shakim Compere, Queen Latifah, Jesse Collins, and Jeannae Rouzan-Clay are Executive Producers. For VH1, Amy Doyle, Garrett English, Elena Diaz and Andria Parides are Executive Producers, and Joe Buoye is Executive in Charge of Production.A list of this year’s presenters and honorees will be announced soon.For more updates go to read more

Elite Prospects Like Ben Simmons Almost Never Miss The Tournament

LSU’s Ben Simmons is a ludicrously versatile basketball prodigy whose freshman numbers already compare favorably with greats of the past. He’ll probably go first overall in this summer’s NBA draft, and deservedly so. But for all of Simmons’s brilliance, his Tigers aren’t very good — they rank 75th in Ken Pomeroy’s ratings, and at 18-12 they’re a long shot to make the NCAA Tournament.This pairing of an exceptional individual and an unremarkable team is pretty rare. When a team has a prospect as good as Simmons, it doesn’t usually lose before the second weekend of the tourney, much less miss the field entirely. To measure this, I gathered ESPN’s prospect rankings for collegiate players from 2001 through last season, tracking how far their teams went in the postseason during their final NCAA season. Among top-five prospects in that span — and Simmons ranks No. 1 this year — 87 percent were on teams that made the NCAA Tournament, with about half going as far as the Elite Eight before losing. The rest of the No. 1s went far — and I mean really far. Half went to the Final Four, and a third went to the national title game. They didn’t do it alone, though. Shane Battier, Anthony Davis and Greg Oden, for instance, generated almost exactly 25 percent of their teams’ win shares when they blazed a path to the championship game. Simmons has been a bit less productive than that trio on a per-minute basis, but he’s also generated 33 percent of LSU’s win shares this season, with his teammates creating roughly 45 percent fewer wins per game than those of Battier, Davis and Oden. If Simmons had anything close to their supporting casts, LSU probably wouldn’t be fretting about Selection Sunday.Instead, we’ll probably be left with a March Madness that doesn’t feature the nation’s best NBA prospect. That isn’t unprecedented, but it is pretty rare — and, mainly, it’s a bummer because Simmons is such an electrifying all-around talent in a sport that needs all the excitement it can get. The crew of prospects Simmons will join if LSU fails to make the tournament isn’t exactly bad — even Steph Curry ended his Davidson career in the NIT, after all. (Granted, Davidson in the Southern Conference and LSU in the Southeastern Conference are apples and oranges; perhaps a better comp for Simmons is Chris Bosh, who couldn’t elevate Georgia Tech into the tournament out of the ACC in 2002-03.) But the distribution of basketball talent is steep. Top draft picks are, on average, so much better than their peers that a No. 1-ranked prospect should probably be held to a higher standard than the rest of the top five.And, sure enough, in the 15 years before Simmons only one No. 1 prospect was on a team that missed the NCAA Tournament: Nerlens Noel, in 2012-13. The other 92 percent of No. 1s at least got to the round of 64, and even Noel’s case comes with a huge asterisk. Before Noel was lost for the season with a knee injury, his Kentucky team was on the bubble at 17-6, but improving; afterward, the Wildcats closed out the season 4-5 and stamped a nonrefundable ticket to the NIT. read more

2G and 3G Spectrum Auction Expected in February

first_imgThe department of telecom is likely to start the auction of 2G and 3G spectrum bands from February 2015.Proposed timeline for February’s auction:- 17 October ( Finalisation of new auctioneer)- 1 December (Notice for auction applications )- 8 December (Pre-bid conference)- January 12 ( Last date for bid submission)- January 28 (List of final bidders)- February (Auction starts)The government has projected ₹9355 crore as revenue receipts from 2G auctions in its budget estimates from current fiscal and is hopeful of raising a further ₹5000 crore through the sale of 3G airwaves.The Telecom Regulatory Authority of India is expected to direct the price of 900 and 1800 MHz spectrum by October.”We will write to Trai (Telecom Regulatory Authority of India) as soon as the swap comes through,” The Economic Times quoted an official.”On 800 MHz we will write to the regulator for some more clarity once the Telecom Commission has ratified the findings of the Dot (Department of Telecommunications) committee.”The Department of Telecommunication is scheduled to auction a total of 184 MHz of spectrum in the 900 MHz band presently owned by Idea Cellular and Vodafone, the permits for which are due to expire next November.The official also explained that in the previous auctions held in February, the government sold three fourths of the total airwaves available in the 1800 MHz band and the remaining one fourth would be put up for auction next year.There are about 29 licences that would expire across 18 circles in 2015-2016, reported Business Standard.last_img read more

Pompeo pledges coordination with Japan

first_imgUS secretary of state Mike Pompeo shakes hands with Japanese prime minister Shinzo Abe at Abe`s office in Tokyo, Japan on 6 October 2018. Photo: ReutersUS secretary of state Mike Pompeo said on Saturday he would coordinate closely with Japan during denuclearization talks with North Korea and promised to raise the issue of the abductions of Japanese citizens in his meetings in Pyongyang.”We will have a fully coordinated, unified view of how to proceed, which will be what is needed if it is going to be successful in denuclearizing North Korea,” Pompeo told Japanese Prime Minister Shinzo Abe in Tokyo. “We will bring up the issue of the abductees as well,” he said.Abe thanked Pompeo, who arrived in Tokyo on Saturday, for coming to Japan before he meets North Korea’s leader Kim Jong Un on Sunday.Pompeo also said Japan and the United States were in a position to finalise a trade agreement after Abe and US president Donald Trump discussed the issue in New York last month.The two sides have agreed to start trade talks in an arrangement that, for now, protects Japanese automakers from further tariffs, seen as a major threat to the export-dependent economy. Trump is unhappy with Japan’s $69 billion trade surplus with the United States – nearly two-thirds of it from auto exports – and wants a bilateral agreement to address it.Despite Kim’s pledge to denuclearise the Korean peninsula, Japan, Washington’s key ally in Asia, still considers North Korea to be a “dire threat,” and is pushing ahead with plans to bolster its ballistic missile defenses with Aegis Ashore batteries that can target warheads in space.Tokyo also insists that North Korea give a full accounting of Japanese citizens it abducted to train as spies and return any who are still alive before it agrees to normalise ties. A restoration of ties could lead to Japan releasing what could be billions of dollars of war reparations and economic assistance to its impoverished neighbour.Pompeo will travel to Seoul after leaving Pyongyang and will head to Beijing before returning to the United States on Monday.Speaking to a pool reporter en route to Tokyo, Pompeo said his aim in Pyongyang was “to make sure we understand what each side is truly trying to achieve.” He also said he hoped to be able to agree a “general date and location” for a second summit between Trump and Kim following their first meeting in Singapore in June.Pompeo’s last visit to North Korea failed to make progress with Pyongyang denouncing him for making “gangster-like demands.”Recently, he angered North Korea by insisting that international sanctions must remain in place until it gives up its nuclear weapons. On Wednesday, he said there was unanimous support for this at last week’s UN General Assembly, even if Russia and China “had some ideas about how we might begin to think about a time when it would be appropriate to reduce them.”He declined to say if he would agree to North Korea’s demand for a declaration to end the 1950-53 Korean War or to South Korea’s suggestion that he avoid pressing again for an inventory of Pyongyang’s nuclear weapons to break the stalemate.last_img

Another Woman Accuses George H W Bush Of Groping

first_imgPhoto via Wikimedia CommonsFormer president George H.W. Bush.Another woman has stepped forward to accuse former President George H.W. Bush of inappropriately touching her.Roslyn Corrigan tells Time magazine that she posed for a photo with Bush in 2003 at a gathering of CIA officers north of Houston. She was 16 at the time and attended the event with her mother and father, who was an intelligence analyst.“My initial action was absolute horror. I was really, really confused,” she told the magazine. “The first thing I did was look at my mom and, while he was still standing there, I didn’t say anything. What does a teenager say to the ex-president of the United States? Like, ‘Hey dude, you shouldn’t have touched me like that?’”A spokesman for the 41st president, Jim McGrath, said in a statement Monday that Bush regrets any offensive actions.“George Bush simply does not have it in his heart to knowingly cause anyone distress, and he again apologizes to anyone he offended during a photo op,” he said.Time spoke with seven people who said they had been told by Corrigan about the encounter in the years afterward.Corrigan is at least the fifth woman to claim Bush groped her. Time reports that a sixth woman, a retired journalist in Pennsylvania, posted to Facebook last month that Bush touched her from behind during a 2004 photo opportunity.The stories came to light after television actress Heather Lind said last month that Bush, now 93, touched her from behind and told a dirty joke while they were posing for a 2014 photo. McGrath at the time explained that Bush has been in a wheelchair for about five years “so his arm falls on the lower waist of people with whom he takes pictures.” Bush, who served as president from 1989 to 1993, has vascular parkinsonism, a rare syndrome that mimics Parkinson’s disease, and he uses a wheelchair for mobility.“To try to put people at ease, the president routinely tells the same joke — and on occasion, he has patted women’s rears in what he intended to be a good-natured manner,” McGrath said.Bush was standing alongside Corrigan for the photo taken in 2003. McGrath’s statement Monday did not elaborate. Sharelast_img read more