West London Sport has teamed up with Thomas Cook Sport, official travel partner of Chelsea FC, to offer Blues fans the chance to win a pair of tickets to their next Premier League home game against Bolton Wanderers on Saturday 25 February.André Villas-Boas will be hoping for all three points against the Trotters…and you could be at Stamford Bridge to watch all the action LIVE!We have five pairs of tickets to give away and to be in with a chance of winning, simply answer the following question:Which recent Chelsea signing previously played for Bolton?a. John Terryb. Gary Cahillc. Ashley ColeE-mail the correct answer to firstname.lastname@example.orgWinners will be randomly selected. The competition closes at 5pm on Monday, 13 February.Thomas Cook Sport is the UK’s leading sports tour operator and official travel partner of Chelsea FC, offering match breaks to Chelsea fans for the 2011/2012 season from £109 per person. This season, choose the winning tactic and book your 2011/12 match break by visiting www.thomascooksport.com or call the sales team on 0844 800 9900.You can also follow us on Twitter @thomascooksport and find us on Facebook at facebook.com/ThomasCookSportUK to keep up-to-date with all the latest competitions, special offers and news.Terms & Conditions1. The prize consists of two tickets (Chelsea end) to the game against Bolton Wanderers on Saturday 25 February 2012, for five winners. Kick-off is at 15.00.2. The package does not include travel to or from the ground or any hospitality at the ground.3. Fans are reminded that tickets are in the Chelsea end and seats are amongst home supporters. Please be aware that any vocal or visual support for the opposition will result in ejection from the stadium without compensation.4. Entrants are reminded that tickets are issued subject to Chelsea FC Regulations and the Conditions of Entry relevant to those tickets.5. Competition open to all UK residents with the exception of employees of Thomas Cook Sport Ltd, Chelsea FC or Hatch Communications, their immediate families, agents or anyone else associated with the administration.6. No cash alternative will be offered.7. The competition closes on 13 February.8. In the event of unforeseen circumstances, the promoter reserves the right to offer an alternative prize of equal or greater value.9. The promoter’s decision is final and no correspondence will be entered into.10. All entrants must be willing to participate in publicity should they be a winner.11. We reserve the right at any time to cancel, modify or supersede the competition if, in our sole discretion, the competition is not capable of being conducted as specified in the competition rules.12. The promoter of this competition is either Thomas Cook Retail Limited, trading as Thomas Cook Sport or Airtrack (for UK departures), or Capitol Holdings Ltd, trading as Thomas Cook Sport (Ireland), for travel arrangements departing from the Republic of Ireland. Thomas Cook Retail Ltd registered office is The Thomas Cook Business Park, Coningsby Road, Peterborough PE3 8SB, and the company registration number is 00102630 England. Capitol Holdings Ltd registered office is 10B Beckett Way, Parkwest Business Park, Dublin 12, and company registration number is 163008. To discover more about Thomas Cook Sport, log on to www.thomascooksport.com
In a paper just published in Nature,1 scientists mapped the DNA of 270 people from four people groups: European, African, Chinese, and Japanese. The scientists were looking for sections of DNA that are either missing or duplicated. Many sections of our DNA appear over and over again. The number of extra copies varies between individuals and between people groups. The number of copies is called the Copy Number Variation (CNV). The major excitement in their study was the finding of a link between locations within chromosomes of DNA that are missing or duplicated and the locations on the chromosomes of many diseases. DNA code that scientists used to call useless junk, left over from the random process of evolution, are now turning out to contain mechanisms that determine many physical characteristics and control much of our body chemistry. A whole new field of research is opening up:Our map of copy number variation in the human genome demonstrates the ubiquity and complexity of this form of genomic variation. The abundance of functional sequences of all types both within and flanking areas of copy number variation suggests that the contribution of CNVs to phenotypic variation is likely to be appreciable. This prediction is underscored by the impact of copy number variation on variation in gene expression.Buried in the report was the observation that although their samples came from four geographical areas, the samples divided themselves neatly into three distinct groups. The Chinese and Japanese fell into the same group, with the Europeans and Africans being the other two:“In contrast to other classes of human genetic variation, the population genetics of copy number variation remains unexplored. The distribution of copy number variation within and among different populations is shaped by mutation, selection and demographic history….To demonstrate the utility of copy number variation genotypes for population genetic inference we performed population clustering on 67 genotyped biallelic CNVs. We obtained the optimal clustering with the assumption of three ancestral populations, with the African, European and Asian populations clearly differentiated.Click here for a striking graph of how sharply the three groups are separated. The legend on the graph denotes people groups: Nigeria (YRI), Europe (CEU), Japan (JPT) and China (CHB).1Redon et al, “Global variation in copy number in the human genome,” Nature 444, 444-454 (23 November 2006) | doi:10.1038/nature05329.See also: BBC News, National Geographic and News@Nature.Although this study considered only a limited sample, this is either a remarkable coincidence or confirmation of the biblical account in Genesis 9 to 11 describing all the peoples of the earth coming from the three sons of Noah. Further studies should confirm with larger numbers of samples from more locations that all the world’s population can be separated into three groups. How will this affect the popular “Out of Africa” theory of man’s origin? Further research could create quite a lot of stress among anthropologists whose careers are based on the “Out of Africa” story. What new tale will evolutionists come up with to account for three ancestral populations? Not surprisingly, the major news media, such as the BBC, had practically nothing to say about there being only three ancestral populations, focusing rather on the medical aspects of the paper. A review of the paper by Physorg, however, jumps to the defense:Evolution is another area that will come under new scrutiny. The “Out of Africa” scenario, by which Homo sapiens emerged from east Africa and spread around the globe, will not be challenged, though. Our origins are so recent that the vast majority of CNVs, around 89 percent, was found to be shared among the 269 people who volunteered blood as samples for the study. These individuals included Japanese from Tokyo, Han Chinese from Beijing, Yoruba from Nigeria and Americans of Northern and Western European ancestry. All the same, there are widespread differences in CNVs according to the three geographical origins of the samples. This implies that, over the last 200,000 years or so, subtle variants have arisen in the genome to allow different populations of humans adapt to their different environments, Wellcome Trust Sanger said in a press release.So it sounds like “Out of Africa” is safe. All we are asked to believe is that in the course of 200,000 imaginary years, or perhaps 10,000 generations, there has been so little mixing of the gene pool that we still see three very distinct groups. This could be a problem. We are still left with the requirement that at some point in the past, say about 200,000 imaginary years ago (or perhaps only 3400 years ago) there was a time when the human population, for some unexplained reason, shrank to the point that it was able to form three distinct genetic groups. Sorry, but this is still sounding a lot like the three sons of Noah.—DK(Visited 10 times, 1 visits today)FacebookTwitterPinterestSave分享0
Here’s news about the latest technologies coming out of biomimetics, the imitation of nature’s designs.Turtle skis. Before the spring skiing season is over, strap on your turtle-shell skis. PhysOrg says that new skis designed to mimic turtle scales will flex more in relation to your body position on the slopes, while remaining shock-resistant. A researcher thought about turtles, and an idea was born:The idea of mimicking the morphology of turtles occurred to Véronique Michaud, a researcher at EPFL’s Laboratory of Polymer and Composite Technology, while she was attending a seminar on bioinspired materials. “The scales of a turtle interlock, like a jigsaw puzzle, and are connected by a polymer,” said Michaud. “When turtles breathe, the scales separate slightly and the shell becomes flexible. But when an external shock occurs, the shell tightens and stiffens. It struck me immediately that we could build these features into skis.”Bacteria batteries. Today’s lithium batteries are unsafe, costly and dirty. Why not make power with living power plants? This would be especially helpful for solar and wind power that needs to be stored. Science Daily says that Dutch researchers see a future in bacteria batteries:The researchers combined, for the first time, two separate microbial energy systems: one that uses bacteria to form acetate from electricity and one to convert the produced acetate back into electricity. The researchers successfully charged the battery over a 16-hour period and discharged it over the next 8 hours, mimicking the day-night pattern typical for solar energy production. They repeated this cycle 15 times in as many days. With further optimization, they say the energy density of the microbial battery could be competitive with conventional technologies. Someday it could help us store energy from local renewable sources safely and at a lower cost than current options.Spider water collector. Why do raindrops stick to spider webs? Korean researchers looked into this, Science Daily says, and found that the adhesion of water to a fiber depends on its speed. A mechanical engineer in Seoul commented, “Engineers will apply our results to control the amount of liquid retained on fibers for water-collection from foggy air, air-filtration, and fiber-coating technologies.”Plastic proteins. What if you could build polymers the way proteins do? Science Daily put this into a long headline: “Plastic proteins: Synthetic material mimics essential characteristics of natural proteins: With inexpensive chemical base, variety of materials could be as limitless as proteins are.” This could give a whole new ID-friendly meaning to the phrase, “building blocks of life.” Synthetic building blocks can be more durable than amino acids while making good use of the design principle that sequence leads to function. Let’s quote the article’s paean of praise for proteins:Proteins are at the core of life: In living things, they are architect and engineer. They are the wrenches and machines that build an organism’s varied parts, building those parts out of other proteins of many sizes and shapes. They form the power plants in cells, run the plants, make energy and store energy. They make things grow, and are the bricks of growth as well.Because of their versatility, proteins are some of researchers’ favorite tools.Moth-eye solar cells. Here’s an update on an old biomimetics classic from Science Daily. The compound eyes of moths have desirable properties like anti-reflectivity and a self-cleaning surface. But they are not alone in the living world as sources of inspiration, this time for Chinese scientists (as you can tell from the English translation):Nature is no doubt the world’s best biological engineer, whose simple, exquisite but powerful designs have inspired scientists and engineers to tackle the challenges of technologies for centuries. Scientists recently mimicked the surface structure of a moth’s eye, a unique structure with an antireflective property, to develop a highly light-absorbent graphene material. This is breakthrough in solar cell technology. Rice leaves and butterfly wings also have unique self-cleaning surface characteristics, which inspire scientists to develop novel materials resistant to biofouling. The bio-inspired periodic multi-scale structures, called hierarchical structures, have recently caught broad attention among scientists in various applications such as solar cells, Light-emitting diodes (LEDs), biomaterials and anti-bacterial surfaces.Coincidentally, an American team is also imitating moth eyes to create silicon solar cells, Science Daily reports.Ant sunshields. This article on Live Science doesn’t mention biomimetic applications directly, but one can feel inspiration offstage. There’s an ant species in the hot Sahara that has silvery hairs that reflect the sun’s heat like tiny mirrors, allowing the ants to keep their cool even in ground temperatures of 122 °F. The secret is in an optical property called total internal reflection. It gives the ants 10 times as much reflectivity as ants shaved of their silver hairs. Now that scientists know how it works, whose to stop an entrepreneur from thinking of ways to imitate it? This cooling secret is apparently unique to this ant, and is also the first time total internal reflection determines the color of an organism, too.Artificial leaf. An update on the challenge to create an artificial leaf, posted by Science Daily, says that Japanese scientists are making progress on one aspect of plant life, getting ammonia from N2 molecules. Plants make it look so easy.Whisker navigation. Rodents use their whiskers to sense their surroundings in dark, narrow places where vision and hearing are limited (like inside the walls of your house). Seals in the ocean do this, too. Engineers from America and Singapore are making progress using this technique on robots, Science Daily says, but the man-made versions use plastic and wire. Their progress is published in the journal Bioinspiration and Biomimetics. So far, the animals are way ahead of man’s clumsy contraptions:Currently, the whiskers developed in this study can only form two-dimensional images. Creating three-dimensional images would require a more sophisticated mathematical model to interpret the signals coming in, as well as improving the whisker sensors, making them smaller and more flexible. Not only this, but because humans have only begun to understand how animals in the wild use their whiskers to read their environment, it is important to continue research to find out how animals such as seals actively process vibrissal signals in their brains in different situations, and to understand how their whiskers are designed to do so.“Designed to do so”? Where were the Darwin censors on that one?Use your influence to promote biomimetics. It’s the antidote to Darwinism. Think of the potential for science projects at school, or motivation for budding entrepreneurs. There’s no need to use the words “intelligent design”; it may freak out teachers unnecessarily or alert the ACLU. Just do what these scientists are doing. If anyone worries, you can quote the articles above to show how major science labs are using the word design. It’s all purely secular, but it gets people thinking along design lines instead of blind, unguided processes. Who needs Darwin just-so storytellers when you can show off real turtle-shell skis or whiskered robots? Cool! Think of the crowds gathering around your kid’s science fair poster about ant sunshields. Think of the customers buying your bacteria batteries and moth-eye solar panels. Evolution is going to seem so quaint, so 1859 in the new design gold rush. This is a positive way to destroy the power of the Darwin Sharia police. (Visited 27 times, 1 visits today)FacebookTwitterPinterestSave分享0
Share Facebook Twitter Google + LinkedIn Pinterest By Barry Ward, Leader, Production Business Management & Director, Ohio State University Income Tax SchoolsWith unprecedented amounts of prevented planting insurance claims this year in Ohio and other parts of the Midwest, many producers will be considering different tax management strategies in dealing with this unusual income stream. In a normal year, producers have flexibility in how they generate and report income. In a year such as this when they will have a large amount of income from insurance indemnity payments the flexibility is greatly reduced. In a normal year a producer may sell a part of grain produced in the year of production and store the remainder until the following year to potentially take advantage of higher prices and/or stronger basis. For example, a producer harvests 200,000 bushels of corn in 2019, sells 100,000 bushels this year and the remainder in 2020. As most producers use the cash method of accounting and file taxes as a cash based filer, the production sold in the following year is reported as income in that year and not in the year of production. This allows for flexibility when dealing with the ups and downs of farm revenue.Generally, crop insurance proceeds should be included in gross income in the year the payments are received, however Internal Revenue Code Section (IRC §) 451(f) provides a special provision that allows insurance proceeds to be deferred if they are received as a result of “destruction or damage to crops.”As prevented planting insurance proceeds qualify under this definition, they can qualify for a one year deferral for inclusion in taxable income. These proceeds can qualify if the producer meets the following criteria:Taxpayer uses the cash method of accounting.Taxpayer receives the crop insurance proceeds in the same tax year the crops are damaged.Taxpayer shows that under their normal business practice they would have included income from the damaged crops in any tax year following the year the damage occurred.The third criteria is the sometimes the problem. Most can meet the criteria, although if producers want reasonable audit protection, they should have records showing the normal practice of deferring sales of grain produced and harvested in year 1 subsequently stored and sold in the following year. To safely “show that under their normal business practice they would have included income from the damaged crops in any tax year following the year the damage occurred” the taxpayer should follow IRS Revenue Ruling 75-145 that requires that he or she would have reported more than 50% of the income from the damaged or destroyed crops in the year following the loss. A reasonable interpretation in meeting the 50% test is that a farmer may aggregate the historical sales for crops receiving insurance proceeds but tax practitioners differ on the interpretation of how this test may be met.One big problem with these crop insurance proceeds is that a producer can’t divide it between years. It is either claimed in the year the damage occurred and the crop insurance proceeds were received or it is all deferred until the following year. The election to defer recognition of crop insurance proceeds that qualify is an all or nothing election for each trade or business IRS Revenue Ruling 74-145, 1971-1.Tax planning options for producers depend a great deal on past income and future income prospects. Producers that have lower taxable income in the last 3 years (or tax brackets that weren’t completely filled) may want to consider claiming the prevented planting insurance proceeds this year and using Income Averaging to spread some of this year’s income into the prior 3 years. Producers that have had high income in the past 3 years and will experience high net income in 2019 may consider deferring these insurance proceeds to 2020 if they feel that this year may have lower farm net income. Market Facilitation PaymentsWhen the next round(s) of Market Facilitation Payments (MFPs) are issued, they will be treated the same as the previous rounds for income tax purposes. These payments must be taken as taxable income in the year they are received. As these payments are intended to replace income due to low prices stemming from trade disputes, these payments should be included in gross income in the year received. As these payments constitute earnings from the farmers’ trade or business they are subject to federal income tax and self-employment tax. Producers will almost certainly not have the option to defer these taxes until next year. Some producers waited until early 2019 to report production from 2018 and therefore will report this income from the first round of Market Facilitation Payments as taxable income in 2019.Producers will likely not have the option of delaying their reporting and subsequent MFP payments due to the fact they are contingent upon planted acreage reporting of eligible crops and not yield reporting as the first round of MFP payments were. Cost share paymentsIncreased prevented planting acres this year have many producers considering cover crops to better manage weeds and erosion and possibly qualify for a reduced MFP. There is also the possibility that producers will be eligible for cost-share payments via the Natural Resources Conservation Service for planting cover crops. Producers should be aware that these cost-share payments will be included on Form 1099-G that they will receive and the cost-share payments will need to be included as income.You are advised to consult a tax professional for clarification of these issues as they relate to your circumstances.
Japanese Prime Minister Shinzo Abe is set to receive his Indian counterpart in the city of Kyoto where the two leaders will later hold talks.If Barack Obama’s tan suit had twitter agog two days ago, generating its own hashtag, audacity of taupe, Narendra Modi’s bandhgala with a red silk pocket square while feeding fish with Japanese PM Shinzo Abe was no less.Modi’s march to 7 Race Course Road has been accompanied by a style evolution, where he has channeled both Jawaharlal Nehru and Rajiv Gandhi.Gujarat Nu Gaurav The half sleeve Modi kurta was designed to emphasise the 56 inch chest that could take on India. It made its makers Jade Blue very famous and very rich. It was also a less fussy contrast to Rahul Gandhi’s rolled-up sleeves that usually accmpanied a three-day old stubble.Narendra Modi and Rahul GandhiThe New Nehru Once Modi came to Delhi, he wore a long kurta with churidar and sleeveless jacket (very Nehruvian) in a new palette–peacock blue to baby pink–which signified a certain youthfulness. The play with colours was at its peak on Independence Day when he addressed India from the Red Fort with a tricolour turban that the wind obligingly waved around him.Narendra Modi and Pandit Jawaharlal NehruRajiv Gandhi Redux For his foreign visits, it is an update on the Rajiv Gandhi bandhgala. In Brazil for the BRICS Summit, Modi tried a powder blue hue. In Japan, it was all black with gleaming black luxe loafers. As Modi showed in his address to SRCC students at the beginning of his election campaign in 2013, he is not afraid of sporting a brand like Gucci (his scarf) on occasion, even if it screams dandy.advertisementRajiv Gandhi and Narendra Modi
The Melbourne City Lions have won their second Women’s VT League title after defeating the Bayside Vipers by one touchdown. The win continues the two team’s strong rivalry over the past three years, and is revenge for the Lions’ loss to the Vipers in the 2008 grand final. Despite their loss in the Women’s division, the Vipers took home two of the three major awards on finals day of the 2009 VT League at Port Melbourne, winning the Men’s division and also winning the Licence Minor Premiership. The Lions went into the Women’s finals series as the form team of the season, with the Vipers not far behind. The Lions went through the first 14 rounds without losing a game, before being beaten by the Vipers in round 15. In the elimination finals, the Western Dodgers upset the Northern Falcons by two touchdowns, while the Uni Blues were two touchdown winners over the Casey Cougars. The Dodgers then progressed to the semi finals to play the Lions, with the Lions winning 7-3. In the other semi, the Vipers were too good for the Blues, winning 4-2.In wet conditions in the final, the Lions led by two touchdowns at half-time, and further extended their lead early in the second half to lead three nil. Two quick touchdowns to the Vipers got them into the game, but it was too little too late, with the Lions taking the game 3-2. After 15 rounds of the Men’s division, the Vipers finished on top of the VT League ladder with 13 wins and two losses. Last year’s premiers, the Western Dodgers, finished in second place, with nine wins and six losses. In the elimination finals, the Lions were 10-7 winners over the Cougars, as were the Blues over the Falcons. The Lions then pushed the Vipers all the way in the first semi, with the eventual premiers winning by one touchdown to progress through to the final. In the other semi, the Dodgers were three touchdown winners over the Blues.In the final, the Dodgers got out to a strong start, leading by two touchdowns at the break, 4-2. The Dodgers were reduced to four players at one stage in the second half, with the Vipers making the most of the opportunity, hitting back to score three touchdowns to give them the lead. After another Dodgers player was sent to the sin bin, the Vipers kept the scoreboard ticking over to claim the Men’s VT League title 8-5. The following awards were presented following the finals:Licence Minor Premiership – Bayside VipersFair Play team award – Northern Falcons Women’s teamMost Influential Male – Wylie McQueen (Casey Cougars) Jamie Tang (Uni Blues)Most Influential Female – Leah Percy (Melbourne City Lions)Best and Fairest Female – Brooke James (Bayside Vipers)Best and Fairest Male – Troy Booth (Northern Falcons)Best on ground – Women’s grand final – Leah Percy (Melbourne City Lions)Best on ground – Men’s grand final – Thomas Zwart (Western Dodgers)Players referee of the tournament – Julie DavineEmerging referee of the tournament – Johnny KatalACT Super LeagueAll four ACT Super League clubs will take part in the Men’s and Women’s grand finals on Thursday, 10 December 2009. In the Women’s division, Woden Eagles will play the Canberra City Bears after the Eagles defeated the Tuggeranong Valley Vikings by two touchdowns in the qualifying final, 4-2. In the Men’s grand final, the Vikings will play the UC Otters after the Vikings defeated the Eagles 7-6 in a drop off in the qualifying final. In the Women’s division, the Bears finished the six round competition on top of the ladder, with five wins from their six games. They have been undefeated since their round one loss to the Vikings. The Eagles finished in third place on the ladder, with two wins, three losses and one draw from their six games. Their best result prior to the finals was their four-all draw against the Vikings in round six. The Eagles then upset the Vikings in the qualifying final to progress through to the final. The Eagles and the Bears met twice this season, with the Bears winning both games – by four touchdowns in round two and five touchdowns in round five. The final between the Bears and the Eagles will be played at 7.40pm on Thursday, 10 December 2009.In the Men’s division, the Otters were the first team to progress through to the grand final after finishing the season on top of the ACT Super League Men’s ladder. The Otters went through the season undefeated with four wins and two draws from their six games, with draws against the Eagles and the Vikings. The Vikings finished the season in third position, with two wins, three losses and one draw from their six games.The Otters and the Vikings met twice this season, with the Otters defeating the Vikings by three touchdowns in round three, while the teams drew seven-all in round five. They will meet again in the final on Thursday, 10 December at 6.50pm. For more information, please visit the following website:www.acttouch.com.au VT LEAGUERESULTSMEN’S – ELIMINATION FINALSFirst Elimination Final:Melbourne City Lions 10 def Casey Cougars 7Second Elimination Final:Uni Blues 10 def Northern Falcons 7MEN’S – SEMI FINALSFirst Semi Final:Bayside Vipers 10 def Melbourne City Lions 9Second Semi Final:Western Dodgers 7 def Uni Blues 4 MEN’S – GRAND FINALBayside Vipers 8 def Western Dodgers 5WOMEN’S- ELIMINATION FINALFirst Elimination Final:Northern Falcons 1 def by Western Dodgers 3 Second Elimination Final:Uni Blues 3 def Casey Cougars 1WOMEN’S – SEMI FINALSFirst Semi Final:Melbourne City Lions 7 def Western Dodgers 3Second Semi Final:Bayside Vipers 4 def Uni Blues 2WOMEN’S – GRAND FINALMelbourne City Lions 3 def Bayside Vipers 2ACT SUPER LEAGUERESULTSWOMEN’S – QUALIFYING FINALTuggeranong Valley Vikings 2 def by Woden Eagles 4WOMEN’S – GRAND FINALCanberra City Bears v Woden EaglesMEN’S – QUALIFYING FINALTuggeranong Valley Vikings 7 def Woden Eagles 6MEN’S – GRAND FINALUC Otters v Tuggeranong Valley Vikings