Hi friend.Your topic selection is so fantastic. Really every person impressed by your topic.Thank you………………………………………………………………………………………………….[url=http://www.ezdia.com/epad/tutorial-jquery-struts-2-framework/319/] Struts2 JQuery [/url] By Dialogo March 21, 2012 The Nicaraguan Army received new English and computer laboratories from the U.S. defense attaché, Colonel Edward M. Bonfoey, the Nicaraguan Army’s Public and Foreign Relations Directorate announced in late February. The laboratories will operate at “Héroe Nacional Sargento Primero Andrés Castro” National Sergeants’ School, with the objective of enriching the learning experience of Nicaraguan Army officers. Col. Bonfoey stressed that it is an honor to cooperate with the Nicaraguan Army by facilitating equipment that makes it possible to maintain the peace-keeping program. For his part, the head of the Central American country’s Joint General Staff, Major General Oscar Balladares Cardoza, who presided over the ceremony, expressed his thanks for the delivery of the laboratories, which will serve to support learning English for international communication, from which Nicaraguan Army officers will benefit. Brigadier generals, senior officers, members of the Military Council, and U.S. Military Group officials were among those present at the ceremony.
Close Forgot password? Please put in your email: Send me my password! Close message Login This blog post All blog posts Subscribe to this blog post’s comments through… RSS Feed Subscribe via email Subscribe Subscribe to this blog’s comments through… RSS Feed Subscribe via email Subscribe Follow the discussion Comments (3) Logging you in… Close Login to IntenseDebate Or create an account Username or Email: Password: Forgot login? Cancel Login Close WordPress.com Username or Email: Password: Lost your password? Cancel Login Dashboard | Edit profile | Logout Logged in as Admin Options Disable comments for this page Save Settings Sort by: Date Rating Last Activity Loading comments… You are about to flag this comment as being inappropriate. Please explain why you are flagging this comment in the text box below and submit your report. The blog admin will be notified. Thank you for your input. +3 Vote up Vote down Bluejays Forever · 272 weeks ago How about some news on the other schools in the county, Cue? Report Reply 1 reply · active 272 weeks ago -1 Vote up Vote down CueballSumnernewscow 94p · 272 weeks ago I’m getting to that today, Bluejays Forever. It got too late last night for me to delve into the others. Report Reply +2 Vote up Vote down sportsfan · 272 weeks ago Can wait to hear what other Sumner County athletes are going to the state track meet this weekend… Report Reply 0 replies · active 272 weeks ago Post a new comment Enter text right here! Comment as a Guest, or login: Login to IntenseDebate Login to WordPress.com Login to Twitter Go back Tweet this comment Connected as (Logout) Email (optional) Not displayed publicly. Name Email Website (optional) Displayed next to your comments. Not displayed publicly. If you have a website, link to it here. Posting anonymously. Tweet this comment Submit Comment Subscribe to None Replies All new comments Comments by IntenseDebate Enter text right here! Reply as a Guest, or login: Login to IntenseDebate Login to WordPress.com Login to Twitter Go back Tweet this comment Connected as (Logout) Email (optional) Not displayed publicly. Name Email Website (optional) Displayed next to your comments. Not displayed publicly. If you have a website, link to it here. Posting anonymously. Tweet this comment Cancel Submit Comment Subscribe to None Replies All new comments by Tracy McCue, Sumner Newscow â€” Wellington will be taking six athletes in seven events to the Kansas State Track and Field Championships in Wichita next weekend.The Crusaders traveled west to Holcomb to participate in the Class 4A Regional Friay. In order to qualify, an athlete must finish in the top four of his/her event.Wellington’s Colin Reichenberger finished first in both the 110 meter and 300 meter hurdles. He also broke a school record in the 300 with a run of 38.90. This marks the first time he surpassed the 39 second threshold.Â He ran the 110 meter hurdles in 14.40.Brenton Troutman qualified for state in the 400 meter dash. He had a 51.8 time for third place in Holcomb. Only Hunter Knowblauch of Andale and Shelvin Martin of Colby ran the 400 faster.On the girls side, sophomore Jaycee Schettler finished second in the 100 meters and first in the 200 meters.Her time of 12.60 was tied with Alexandra Keller of Buhler in the finals but finished second because Keller ran a faster preliminary.In the 200, Schettler would finish with a 26.10 time, .5 seconds faster than Brielle McKee of Colby.Tayler McGlothin, a freshman, placed fourth in the 400 meter dash with a 1:02.20 time.The 4×400 meter relay team of Joanna Tredway, McGlothlin, Schettler and Lean Nelson also qualified by finishing fourth with a 4:17.20 time.Follow us on Twitter.
Paris, France | AFP | The winner of the 2018 Ballon d’Or will be revealed at a glittering ceremony in Paris on Monday evening, with Croatia’s Luka Modric and a host of French World Cup winners all hoping to finally end the 10-year duopoly of Cristiano Ronaldo and Lionel Messi.Ronaldo and Messi have dominated the award for the last decade, claiming it five times each, but the expectation is that a new name will be read out as this year’s winner at just after 10pm (2100 GMT) at the Grand Palais, just off the Champs-Elysees.While Ronaldo won another Champions League with Real Madrid in a typically prolific year, and Messi continues to mesmerise for Barcelona, both are now in their 30s and neither really stamped their authority on the World Cup in Russia.That could be crucial. As FIFA president Gianni Infantino said recently: “You could give the Ballon d’Or to half the France team for what they did at the World Cup.”Six members of the France side that triumphed in Russia are among the 30 nominees for the award, which is organised by France Football magazine and voted for by 180 journalists from around the world.Among them are Paris Saint-Germain’s dazzling teenage forward Kylian Mbappe, Atletico Madrid striker Antoine Griezmann and Madrid’s Champions League-winning defender Raphael Varane. Hugo Lloris, Paul Pogba and N’Golo Kante are also in the running.The last Frenchman to win the Ballon d’Or was Zinedine Zidane in 1998, on the back of France’s World Cup victory on home soil that year.– New women’s award –But perhaps the lack of one standout French candidate has cleared the path for Modric, who heroically helped drag his country to the World Cup final before being beaten by France in Moscow.The 33-year-old was also brilliant in the Real side that retained their Champions League crown for the second year running, and the Spanish club would love to see him succeed 2016 and 2017 winner Ronaldo, who has since left the Bernabeu for Juventus. Club influences aside, Modric would be a worthy winner, even if he lacks the incredible statistics of Ronaldo and Messi.Recent evidence also goes in favour of the little playmaker, who won the Golden Ball for the best player at the World Cup before claiming UEFA’s prize for player of the season and FIFA’s best player award in September, beating Mohamed Salah and Ronaldo to the latter.“Modric is an exceptional player. He has shown that throughout his career, not just at Real but also at his former clubs and with his country,” said Real coach Santiago Solari of a player who grew up during Croatia’s independence war.“He must have grown up in a very hard context and I wonder if that helped him to have the character he has.”With Modric emerging as the most likely winner, France coach Didier Deschamps was even asked this weekend if his country’s World Cup triumph could be somehow devalued by the lack of a Ballon d’Or to go alongside it.“I don’t want to get into that debate. I don’t vote. I just hope it is a Frenchman. Whoever wins it will deserve too,” he said.In any case, the gala — which will be presented by a former France player in David Ginola — will include a prize for the best player aged under 21, the Kopa Trophy.Mbappe, who turns 20 later this month, seems a certain winner of that award, voted for by 33 living former Ballon d’Or winners.There is also now a women’s Ballon d’Or prize, voted for by 45 journalists. The 15 nominees include seven players from Lyon, the Champions League winners, and Brazil great Marta, who won the recent FIFA prize.Share on: WhatsApp
A young girl has been taken to hospital this morning following an accident on the Donegal Town by-pass.The girl, who is in her 20s, has been transferred to Letterkenny University Hospital with minor injuries.Emergency services attended the scene of a collision on the N56 near the south Donegal town. The incident occurred this Monday morning on the by-pass section of the N56 between Drumlonagher at the Mountcharles roundabout.The Donegal Town bypass is now fully open to traffic.Young girl (20s) taken to hospital after Donegal Town accident was last modified: October 17th, 2019 by Shaun KeenanShare 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)
Share Facebook Twitter Google + LinkedIn Pinterest Brian E. Ravencraft, CPA with Holbrook & ManterTax planning is proving to be a bit more challenging than normal this year. Unless Congress acts, a number of popular deductions and credits expired at the end of 2014 and may not be available for 2015. The most popular deductions not available this year include, for example, generous bonus depreciation and expensing allowances for business property.As I write this in early December, Congress is working on and is expected revive some or all the favorable tax rules that have expired. We are hoping Congress will renew the “extenders package” for at least two years and not just for 2015. However, which actions Congress will take remains to be seen.Here are two important considerations to keep in mind for all farmers:1. Effective tax planning requires considering both the current year and next year — at least. Without a multi-year outlook, you can’t be sure maneuvers intended to save taxes on your 2015 return won’t backfire and potentially cost additional money in the future.2. Be aware of the Alternative Minimum Tax (AMT) in all of your planning, because what may be a great move for regular tax purposes may create or increase an AMT problem. There’s a good chance you may trip into AMT if you deduct a significant amount of state and local taxes, claim multiple dependents, or recognized a large capital gain this year.Here are a few other year-end reminders. As always, a qualified CPA can help you sort through the options and implement strategies that make sense for you. Section 179 and Bonus DepreciationBuzz continues regarding Section 179 of the tax code, especially since an extension for this provision has not been approved as of the writing of this article. Section 179 allows farmers to upgrade, replace or purchase new equipment and write off the full purchase price during the current tax year. The maximum deduction is currently $25,000, but is expected to be retroactively renewed for 2015 at $500,000.Bonus depreciation of 50%, which is an eligible deduction for new equipment purchases, expired in 2014, but much like the 179 expensing is expected to be retroactively restated for 2015. This type depreciation deduction needs to be weighed in conjunction with the 179 expensing as part of your overall tax planning.Keep in mind Section 179 and Bonus depreciation is not a permanent tax savings, but an accelerated deduction with limits. A CPA should be able to look at the farm’s records and make recommendations regarding purchases, trade-ins and the general ins and outs of Section 179. Maximize retirement plansSEP IRA stands for Simplified Employee Pension Individual Retirement Arrangement. SEP IRAs are established by employers on behalf of their employees, and they are a common way for self-employed individuals to maximize their retirement savings. Many farmers have purchased equipment over the past years and may not be in the market to upgrade. As an option, farmers should look to at funding and maximizing some sort of retirement plan as part of their overall wealth planning process. In addition, small businesses often take advantage of SEP IRAs as well in order to give employees the retirement-savings benefits they want.But the most important reason why the SEP IRA is such a strong retirement-plan option is that it allows farmers set aside significant amounts of money for retirement. In 2015, an employer can contribute up to 25% of each employee’s wages toward their respective SEP IRAs, up to a maximum of $53,000. For self-employed individuals, the 25% limit is applied after accounting for the impact of the tax deduction and associated self-employment taxes on earnings, leading to a slight reduction in the effective percentage. But even with these adjustments, people who work for themselves can put almost 20% of their net profits into a SEP IRA. Finally, another advantage of a SEP IRA is it can be funded all the way until the filing of the return, including extensions. For high-income earners, this retirement plan vehicle can be a huge advantage over the smaller limits of alternatives such as regular IRAs and SIMPLE IRAs. Ohio small business deductionVirtually all businesses are now eligible for a 75% tax deduction on the first $250,000 of business income ($250,000 for individuals with a filing status of married filing jointly or single and $125,000 for individuals with a filing status of married filing separately). This deduction was the centerpiece of a major tax reform package initiated by Ohio Governor John Kasich and approved by the Ohio General Assembly. House Bill 64 and Senate Bill 208 continued the business income deduction to 2015 and forward.The business deduction enables a business owner to deduct 75% of business income from the Ohio adjusted gross income (OAGI) they report on their Ohio personal income tax return. This 75% deduction is available on up to $250,000 of business income, meaning the deduction is capped at $187,500 for each investor or owner, with limitations based on filing status. The remaining business income will be taxed at a graduated rate up to 3%.The business income definition is broad and included owners of and investors in Ohio businesses structured as sole proprietorships, one-member LLC’s and pass-through entities (PTEs) qualify for this tax cut. PTEs include: partnerships, Subchapter S corporations (S-corps) and Limited Liability Companies (LLCs). Keep in mind business income also includes income from rental activities.New for taxable year 2016 and forward, the business income deduction will enable a business owner to deduct 100% of business income from the adjusted gross income they report on their Ohio personal income tax return. Tangible Property RegulationsAfter much of a build-up in 2013 and 2014 on the cumbersome implementation of the new tangible property regulations (TPR), the IRS on February 13, 2015 IRS Released Rev. Proc. 2015-20 (the Guidance) which softened the 2014 reporting requirements for most taxpayers.The guidance alleviated the need for certain taxpayers (with total assets of less than $10 million OR average annual gross receipts of $10 million or less for the prior three tax years) to file one or more Forms 3115 (Change in Accounting Methods) to implement the tangible property regulations. Most taxpayers were relived the new guidance exempted them from not having to perform the accumulative computation by being below the threshold (unless there was an actual benefit to do so).While the guidance alleviates the need to file one or more Forms 3115 in certain circumstances, it does not eliminate ongoing responsibility to ensure compliance with the new regulations (the new TPR regulations is over 300 of regulations and 200 pages of guidance). Therefore, farmers, still need to be aware of the new regulations and understand the ongoing consequences on their business.There is still work that needs done now in order to meet these requirements and it will impact any business, rental, farm, etc. that owns tangible property. CPAs and taxpayers should be scrubbing their tax depreciation schedules and fix asset class lives and bonus mistakes, while also looking at several other issues in regard to repairs and capitalization as they apply to de minimis safe harbor policies.Being compliant in these and all tax-related scenarios is vital. While now is a good time to be tax planning, it should really be an on-going process. Create a partnership with a CPA that is experienced and cares about your business stability and success and begin exercising year-round proactive tax planning. Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAs. Brian has been with Holbrook & Manter since 1995, primarily focusing on the areas of Tax Consulting and Management Advisory Services within several firm service areas, focusing on agri-business and closely held businesses and their owners. Holbrook & Manter is a professional services firm founded in 1919 and we are unique in that we offer the resources of a large firm without compromising the focused and responsive personal attention that each client deserves. You can reach Brian through the firm website.
Sign up for a free trial and get instant access to this article as well as GBA’s complete library of premium articles and construction details. This article is only available to GBA Prime Members While my wife and I were away on a recent vacation, my brother was house-sitting at our off-grid home in Vermont. Halfway into our vacation, my brother emailed me to let me know that our inverter had died. (An inverter is an electronic device that produces AC electricity when hooked up to a battery.)After a local solar contractor visited the house and confirmed that our inverter was shot, my brother managed to limp through the next few days by running our gasoline-powered Honda generator for most of the time. It was nip and tuck, but he kept the house going (and our refrigerator cold) until our return.Once we got back from our vacation, I spent a little over $3,000 for a new inverter and various electrical parts. I took advantage of our inverter’s demise to upgrade the system from 12 volts DC to 24 volts DC. Since our battery has 12 cells, the voltage change didn’t require us to buy a new battery; all I had to do was rewire the cells (and the PV arrays, of course).The process was multi-staged and laborious. Suffice it to say that I spent many days rewiring the house. Among the new pieces of equipment I had to install was a 24 volt DC to 12 volt DC transformer to handle our home’s DC loads.I was lucky. While many people who live in an off-grid house can’t do their own wiring, I can. I probably saved several thousand dollars in installation costs by doing my own wiring. That said, our lifestyle was altered during the week of repairs; we turned the generator off when we went to sleep at night, so it was handy to have a flashlight to find the bathroom.A YouTube videoI tell this anecdote because it flavored… Start Free Trial Already a member? Log in
Facebook Twitter Google+LinkedInPinterestWhatsApp Recommended for you Related Items:chamber of commerce, JA, Junior Achievement, wendy hill Chamber of Commerce blind-sided to Work Permit changes Facebook Twitter Google+LinkedInPinterestWhatsAppProvidenciales, 08 Oct 2014 – 15-19 year olds have until Friday to join Junior Achievement (JA)… now when the teenagers sign up, they can stay in the programme because of the switch from the British style to the American format for the youth business mentorship program… Wendy Hill of the Chamber of Commerce said the program will this year likely add South Caicos and continue for North and Middle Caicos as Junior Achievement spreads across the archipelago. Bahamas Junior Achievement Leader in country for meeting Employment Ministry launches consultation for new Employment laws