MOST READ Jaja Santiago and Jasmine Nabor – Photo by Tristan Tamayo/INQUIRER.netWhen Jasmine Nabor matched up against one of the best setters in the UAAP, the lass from National University decided to just mind her own business.Nabor had two-time UAAP champion Jia Morado in her sights and in their first meeting this Season 79, it was the Lady Bulldog who would go out on top.ADVERTISEMENT Motorcycle taxis ‘illegal’ starting next week — LTFRB board member What streak? Marcos monument beside Aquino’s stirs Tarlac town 15 Taal towns now under total lockdown 98% of residents in Taal Volcano’s 14-kilometer danger zone evacuated – DILG View comments Don’t miss out on the latest news and information. Motorcycle taxis ‘illegal’ starting next week — LTFRB board member Municipal councilor nabbed for indiscriminate firing in Leyte Palace: Crisis over ABS-CBN franchise unlikely Poe chides LTFRB exec over termination of motorcycle taxi pilot study Not only did NU trump Ateneo in four sets, 25-17, 25-13, 19-25, 29-27, but Nabor produced better numbers than Morado.Nabor finished with eight points, more than NU attackers Aiko Urdas and Roma Doromal, while Morado had four.FEATURED STORIESSPORTSEnd of his agony? SC rules in favor of Espinosa, orders promoter heirs to pay boxing legendSPORTSBreak new groundSPORTSMcGregor blasts Cerrone in 40 seconds in UFC return“I’m just happy that I had the better game, but I am not focused on my matchup against Jia,” said Nabor Wednesday at San Juan Arena. “What I want is that we improve, and win, as a team.”Morado’s accolades as a setter is still miles ahead of Nabor’s with the Lady Eagle winning the Best Setter awards in three separate tournaments—the UAAP, Shakey’s V-League, and the 2015 ASEAN University Games. LATEST STORIES Nabor, though, tacked on a better setting game than Morado as she tallied a slim 43-40 advantage in the excellent set category.“Of course Jia’s multiple Best Setter awards were a motivation for me, and for now I saw that I was able to get into her level,” said Nabor.Sports Related Videospowered by AdSparcRead Next Panelo: Duterte only wants to emulate strong political will of Marcos Filipinos turn Taal Volcano ash, plastic trash into bricks PLAY LIST 01:40Filipinos turn Taal Volcano ash, plastic trash into bricks01:32Taal Volcano watch: Island fissures steaming, lake water receding02:14Carpio hits red carpet treatment for China Coast Guard02:56NCRPO pledges to donate P3.5 million to victims of Taal eruption00:56Heavy rain brings some relief in Australia02:37Calm moments allow Taal folks some respite
Chris Ross did the damage from afar and June Mar Fajardo anchored the Beermen’s inside game with impunity as San Miguel led by as large as 21 points early to practically take the Hotshots’ confidence away.And when the duo blew cold, Marcio Lassiter and Christian Standhardinger cranked it up in the second half to help quell the Hotshots’ spirited tries mounting a comeback and set up a fitting culmination to a see-saw series between teams that flaunt contrasting styles.FEATURED STORIESSPORTSGolden State Warriors sign Lee to multiyear contract, bring back ChrissSPORTSCoronation night?SPORTSThirdy Ravena gets offers from Asia, Australian ball clubs“You can see it in the players that they didn’t want to lose. You could see it in the players that losing would mean relinquishing our title to our opponents [and they don’t like that],” said San Miguel coach Leo Austria.“While they (Hotshots) made a run, we remained composed,” he added. Carpio hits red carpet treatment for China Coast Guard Fajardo paced San Miguel with 23 points. Lassiter looked like he has regained his lethal form, finishing with 20 as Ross and Standhardinger posted 17 and 16, respectively.Interestingly, the victory marked the first time in this series that San Miguel failed to score at least 100 points in winning.Austria actually likes that.“I actually told them I don’t care if we scored more or less than 90 points tonight as long as we’re playing defense,” said Austria.He believes that his charges are more than just a well-oiled offensive machine.ADVERTISEMENT “Defense wins championships, as great coaches would say. We know that when it comes to offense, we’re the first or second-ranked team. But we can’t rely only on that,” he told the Inquirer.Magnolia bore the brunt of its production from Jio Jalalon, who scored 17 points.But the Hotshots couldn’t match the Beermen’s might especially with Game 6 hero Mark Barroca limited to just six points.“Now we have a good chance to grab [the title] again,” Austria said of the decider, slated at 7 p.m. “I just hope we could score two straight wins over them. It has never happened this series.”San Miguel will be playing its first Game 7 since their famed ‘Beeracle’ run in the 2016 Philippine Cup, when it erased a 0-3 deficit against Alaska to complete the most remarkable comeback in the PBA—if not in all of pro sports.Sports Related Videospowered by AdSparcRead Next The Witcher series prompts over 500,000 reprints of Andrzej Sapkowski’s books LATEST STORIES Duterte lambasts Catholic Church anew in curse-laden speech before Filipino Baptists Eduard Folayang gets new opponent for ONE Manila card MOST READ LeBron James stretches lead in NBA All-Star Game fan voting Don’t miss out on the latest news and information. Andaya, Borja rule IronKids View comments Pagadian on tighter security for 100,000 expected at Sto. Niño feast Will you be the first P16 Billion Powerball jackpot winner from the Philippines? Solon urges Solgen to reconsider quo warranto petition vs ABS-CBN With their reign and legacy on the line, four-time defending champion San Miguel Beer lived up to all the pre-Finals hype on Sunday night to topple Magnolia, 98-86, and forge a you-or-me duel for the PBA Philippine Cup title at Smart Araneta Coliseum.The Beermen left nothing to chance, buckling down to work right from the get-go to build comfortable leads early before fending off several dogged rallies by the Hotshots and necessitate a Game 7 Wednesday also at the Big Dome.ADVERTISEMENT Phivolcs: Slim probability of Taal Volcano caldera eruption
The Italy international did not request a personal hearing, but submitted written mitigation to an independent disciplinary panel, who handed out the punishment on Thursday.Balotelli will now miss Sunday’s Premier League clash with Arsenal at Anfield after deciding against an appeal.“Following the recent events related to my ‘Super Mario’ post, the FA decision has made clear that it was wrong,” he wrote on Twitter.“I am sorry that my team-mates and supporters of Liverpool FC have to be penalised for something I did and now come to regret.“It is my intention to comply with the decision of the FA and make sure it never happens again.”Liverpool said they were awaiting the full written verdict from the panel but did not rule out further action against the player by the club.“The club acknowledges the decision reached by the independent panel and due consideration will be given to the written judgement once we receive it from the FA,” a Liverpool spokesman said.“Any further action taken by ourselves in relation to this matter is between the club and player.”The day after his posting — which he quickly deleted — Balotelli apologised by writing on Twitter: “I apologise if I’ve offended anyone. The post was meant to be anti-racist with humour. I now understand that out of context (it) may have the opposite effect.”But the former Manchester City and AC Milan star was unable to avoid a ban that added to a troubled first season at Liverpool for the controversial forward.The FA said in a statement: “Following an independent regulatory commission hearing today Mario Balotelli has been fined £25,000, suspended for one-match with immediate effect, subject to any appeal, and warned as to his future conduct after he admitted breaching FA rules in relation to social media.“The charge was that an image the Liverpool player posted on social media was abusive and/or insulting and/or improper, contrary to FA rule E3(1).“Furthermore, the posting was considered to be an “aggravated breach” as defined in FA rule E3(2) in that it included a reference to ethnic origin and/or colour and/or race and/or nationality and/or religion or belief.“Mr Balotelli has also been ordered to attend an education programme.”0Shares0000(Visited 1 times, 1 visits today) 0Shares0000LONDON, December 18- Liverpool striker Mario Balotelli has been suspended for one match, fined £25,000 (Sh5,549,834.71) and ordered to attend to an education course after making racist and anti-semitic comments.Balotelli had already accepted a charge of an aggravated breach of Football Association rule E3, relating to references of ethnic origin, colour, race, nationality or religion or belief, after his posting of an image of computer game character Super Mario on Instagram which included the words “jumps like a black man and grabs coins like a Jew”.
AD Quality Auto 360p 720p 1080p Top articles1/5READ MORESanta Anita opens winter meet Saturday with loaded card160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set! BAKERSFIELD – A group of business leaders plan to bring an NBA-affiliated minor-league basketball team to the Central Valley. The Bakersfield Jam plans to start playing in November. The owners expect the City Council to approve a deal today to let the team play home games in the city-owned arena. The Bakersfield Jam will be affiliated with a West Coast professional team, but owners would not say which one. The NBA started the minor-league system in 2001 with former college players who were not drafted, international players and rookies. Commonly called the D-League, it has eight teams, most in the South. The city has four other minor-league franchises in other sports. California State Bakersfield also uses Rabobank Arena.
4 4 4 4 Nadiem Amiri (Hoffenheim) – Germany Under-21 midfielder Amiri is being chased by a trio of top Premier League clubs, with Manchester United, Arsenal, and Tottenham all keen on landing him. Confident with both feet, the attacking midfielder has been a regular with Julian Nagelsmanns team for three seasons and the highly-rated talent could opt to move on with his coachs future also in question with Bayern Munich and Borussia Dortmund battling for him. Thomas Lemar (Monaco) – Click the right arrow for more Arsenal transfer news… – Arsenal are set to face a battle if they rekindle their interest in the France international in January. The Gunners had targeted the midfielder, who is capable on the wing as he is in the centre of the pitch, in the summer but a deal wasnt struck. Liverpool, who also looked at the player during the last window, remain keen on Lemar but now Chelsea have also entered the race to sign him and are priming and £80m offer, according to LEquipe. Jack Wilshere – English midfielder Wilshere has struggled to break into the Arsenal first-team again despite a return to fitness and a loan spell with Bournemouth last season. Still only 25, the midfielder has looked promising in his matches in the Europa League and now West Ham are keen on handing him regular football at the London Stadium. Manager David Moyes has admitted he would want to sign Wilshere on loan if he was available, as he believes he could help them in their quest to avoid relegation to the Championship. Steven Nzonzi (Sevilla) – Former Stoke and Blackburn midfielder Nzonzi has been a star player over in LaLiga and reports have swirled for months about Arsenals interest in him. Recently it was suggest the player had been in London holding talks about a possible move and now Spanish publication El Gol believe a £35.3m deal has been agreed for Nzonzi that could be tied up in the January window. It may be mid-December but work for the January transfer window appears to be well under way at Arsenal.The Gunners have had a decent start to the Premier League season but could do with reinforcements as they battle to get themselves back into the top four.Missing out on Champions League qualification again would be a huge blow to the club, so it’s no wonder they’re planning some business.But who are the players linked with joining – and leaving – the Emirates in the window?Click the right arrow above to find out the latest Arsenal transfer news…
20 Carlos Carvalhal is working his magic at Swansea.The Portuguese has suffered defeat in just one of the 10 games played since he arrived at the Liberty Stadium, and he’s guided the Swans out the bottom three with memorable victories over both Liverpool AND Arsenal.He has taken charge of six Premier League matches since his debut, a 2-1 victory at Watford on December 30 that kickstarted Swansea’s campaign.But where do Swansea rank based on their league form in that time frame? Click the right arrow, above, to see all 20 top flight teams ranked by their Premier League form over the last six matches… 20 20 11. Leicester City – P6 W2 D2 L2 GD+3 Pts8 20 5. Manchester City – P6 W3 D2 L1 GD+6 Pts11 3. Liverpool – P6 W4 D1 L1 GD+5 Pts13 10. Chelsea – P6 W2 D2 L2 GD+3 Pts8 20 13. Newcastle United – P6 W1 D4 L1 GD-1 Pts7 20 20 16. West Bromwich Albion – P6 W1 D2 L3 GD-3 Pts5 20 18. Everton – P6 W1 D1 L4 GD-10 Pts4 20 1. Bournemouth – P6 W4 D2 L0 GD+6 Pts14 12. Southampton – P6 W1 D4 L1 GD0 Pts7 20 20 20 2. Manchester United – P6 W4 D1 L1 GD+6 Pts13 20 9. Arsenal – P6 W2 D2 L2 GD+4 Pts8 20 8. Crystal Palace – P6 W2 D3 L1 GD-1 Pts9 20. Huddersfield Town – click the right arrow to see the full Premier League form table – P6 W0 D1 L5 GD-13 Pts1 20 20 7. West Ham United – P6 W2 D3 L1 GD+2 Pts9 15. Watford – P6 W1 D2 L3 GD-2 Pts5 14. Brighton and Hove Albion – P6 W1 D3 L2 GD-4 Pts6 20 19. Burnley – P6 W0 D3 L3 GD-3 Pts3 17. Stoke City – P6 W1 D1 L4 GD-8 Pts4 4. Tottenham Hotspur – P6 W3 D3 L0 GD+8 Pts12 20 20 20 6. Swansea City – P6 W3 D2 L1 GD+2 Pts11
28 March 2013The BRICS countries – Brazil, Russia, India, China and South Africa – have pledged to support one another in their collective fight against global warming and climate change.Delegates attending the 5th BRICS summit in Durban on Wednesday signed a multilateral agreement on climate cooperation and the green economy, which will see the exchange of technical and financial support to address the impact of climate change on developing countries.Speaking at the conclusion of the two-day summit, Indian Prime Minister Manmohan Singh said the BRICS countries needed to respond to climate change by investing more in development that supports the green economy.“We need to respond to all the persistent weaknesses that threaten the world economy … All of us need to work together to for the green economy and cooperation in energy, food security, health care and education,” Singh said.Earlier in the day, President Jacob Zuma also said South Africa would continue to work tirelessly to forge stronger ties with developing nations in promoting the green economy, mineral beneficiation and infrastructure finance.The multilateral agreement on the green economy would not only benefit BRICS member states but the entire African continent, Zuma said.Brazilian President Dilma Vana Rousseff urged her fellow BRICS colleagues to “reaffirm BRICS as a fast growing global giant committed to a clean development.“We must uphold the optimism our people have in BRICS, and Brazil will be playing its role in this regard,” Rousseff said, adding that her country was committed to new non-fossil energy initiatives.Source: SAnews.gov.za
Apple announced many new iOS and Mac features today, but nothing major for the living room.There wasn’t any hard evidence leading up to today’s Worldwide Developers Conference that Apple would release a software kit for the Apple TV set-top box. But it had come up in recent speculation as a possibility, along with buzz about a potential new Apple TV remote control device.The theory: Apple seems to be working on a TV to launch sometime over the next couple of years, and it might make sense to give developers early access to start the app ecosystem well ahead of time.But Apple’s keynote didn’t touch on the living room today. Instead, the company focused on a new MacBook Pro, OS X Mountain Lion and iOS 6.(One nice TV feature in the new OS X, in the meantime, is AirPlay mirroring for Mac. You’ll be able to beam a Mac screen to an Apple TV the same way you could previously with an iPhone 4S or iPad. Useful for web videos, presentations and more.)Either way, expect more eventually, perhaps as soon as this fall, when Apple is expected to unveil a new iPhone as well as the final version of iOS 6. The living room is a huge opportunity for Apple, and apps figure to be a big part of it.Also: Apple and Facebook, Together at Last in iOS 6Photo by smlp.co.uk Tags:#Apple#web Top Reasons to Go With Managed WordPress Hosting Related Posts Why Tech Companies Need Simpler Terms of Servic… 8 Best WordPress Hosting Solutions on the Market dan frommer A Web Developer’s New Best Friend is the AI Wai…
CCH 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), ¶406-689
In October of 2011, McAfee release the ePO Deep Command module for security management beyond the operating system. Deep Command uses Intel AMT to accomplish a variety of tasks.For a preview of how Deep Command works, see McAfee – Intel Demo A recorded demonstration showing actual usage is provided on the 2nd, 3rd, and 4th tabs.More information on the product is available at McAfee ePO Deep Command | McAfee Products