Monday, July 22, 2013

Gift cards are taxable ? Business Management Daily: Free Reports ...

Q. Our local municipal government provides $25 gift cards for our employees at Christmas. Are these gift cards taxable? D.O., Martinsville, Va.

A. Yes. The IRS views a gift card just like a gift of cash. Because it does not qualify as a ?de minimis? fringe benefit of nominal value?for example, the gift of a Christmas ham or turkey?the gift card received by an employee is taxable as compensation to the employee and deductible by the organization. Other awards to employees may be tax-free under special programs.

Tip: Don?t be confused by the rules for business gifts to clients. An employer may give each client up to $25 tax-free.

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Sunday, July 21, 2013

B788, London Heathrow UK, 2013 (LOC FIRE AW)

From SKYbrary Wiki

Event Details
When July 2013
Event Type AW, FIRE, LOC
Day/Night Day
Flight Conditions On Ground - Normal Visibility
FIRE
Tag(s) Fire-Electrical origin
LOC
Tag(s) Airframe Structural Failure
Outcome
Damage or injury Yes
Aircraft damage Major
Causal Factor Group(s)
Group(s) Aircraft Technical
Safety Recommendation(s)
Group(s) Aircraft Airworthiness
Investigation Type
Type Independent

Description

On 12 July 2013, a Boeing 787-800 being operated by Ethiopian Airlines had been parked out of service for several hours and was unoccupied when an employee in the ATC TWR observed smoke coming from the aircraft and activated the crash alarm. The immediately attending RFFS found the aircraft to be full of smoke and fire present in the roof area of the rear fuselage. This was extinguished but not before the aircraft had sustained extensive heat damage to the area of the fire with significant resultant effects on the aircraft insulation and structure.

Investigation

Although the incident did not occur in circumstances which automatically required an independent investigation in accordance with ICAO Annex 13, the Chief Inspector of the UK AAIB deemed, under his nationally defined powers, that it was ?appropriate to treat the occurrence as a serious incident and to invoke the protocols of ICAO Annex 13 with regard to the participation of other interested States?.

It was established that the aircraft had landed at Heathrow earlier the same day after an uneventful scheduled passenger flight from Addis Ababa and taxied to a Terminal 3 gate for passenger disembarkation, arriving there at approximately 0540. Later, it was towed to a remote Terminal 5 parking stand adjacent to one of the airport fire stations where the aircraft was subsequently secured after an engineer on the flight deck had visually confirmed that the ground electrical power, although remaining connected, was no longer available to the aircraft.

Nearly ten hours after the arrival at Terminal 3 for passenger disembarkation, the reported signs of fire were investigated by fire fighters who had initially discharged water and foam onto the aircraft and disconnected the ground power cable. They had then entered the aircraft at door L2 equipped with breathing apparatus and had encountered thick smoke. ?As they moved to the rear of the aircraft the smoke became denser so they opened further cabin doors to clear the smoke. At the rear of the passenger cabin they observed indications of fire above the ceiling panels. They attempted to tackle the fire with a handheld Halon extinguisher but this was not effective, so they forcibly moved a ceiling panel and tackled the fire with water from hoses? which was effective and led to the fire being extinguished.

Detailed examination of the damaged area by the Investigation team found that the greatest heat damage, and highest temperatures, had been centred close to the crown of the rear fuselage to the left of the aircraft fore-aft centre line. This location was seen to correspond to the worst externally visible damage, where ?blackened and peeling paint and damage to the composite structure? could be seen. It was noted that this area ?(coincided) with the location of the aircraft Emergency Locator Transmitter (ELT) and its associated electrical wiring which is mounted internally on structure close to the aircraft skin? and that ?there (were) no other aircraft systems in this vicinity which, with the aircraft unpowered, contain stored energy capable of initiating a fire in the area of heat damage?.

The Honeywell International ELT Model RESCU406AFN installed on the aircraft was noted to contain chemical batteries with a Lithium-Manganese Dioxide (LiMnO2) composition to allow the device, as required, to operate in an emergency situation entirely independently of the aircraft electrical power system.

Detailed examination of the ELT showed ?some indications of disruption to the battery cells? but it was not clear ?whether the combustion in the area of the ELT was initiated by a release of energy within the batteries or by an external mechanism such as an electrical short?. It was observed that in the case of an electrical short circuit, the batteries powering the device could provide a means for ignition and then suffer damage in the subsequent fire.

It was found that ?the ELT manufacturer has produced some 6000 units of this design which are fitted to a wide range of aircraft? and that the Incident being investigated has so far been ?the only significant thermal event? in service.

A Special Bulletin S5/2013 detailing the initial findings of the Investigation was published on 18 July and contained two Safety Recommendations as follows:

  • that the Federal Aviation Administration initiate action for making inert the Honeywell International RESCU406AFN fixed Emergency Locator Transmitter system in Boeing 787 aircraft until appropriate airworthiness actions can be completed. [2013-016]
  • that the Federal Aviation Administration, in association with other regulatory authorities, conduct a safety review of installations of Lithium-powered Emergency Locator Transmitter systems in other aircraft types and, where appropriate, initiate airworthiness action. [2013-017]

The Bulletin stated that these Safety Recommendations were issued because ?large transport aircraft do not typically carry the means of fire detection or suppression in the space above the cabin ceilings and had this event occurred in flight it could pose a significant safety concern and raise challenges for the cabin crew in tackling the resulting fire?.

The Investigation is continuing.

Further Reading/Related Articles

Source: http://www.skybrary.aero/index.php?title=B788,_London_Heathrow_UK,_2013_(LOC_FIRE_AW)&diff=89155&oldid=prev

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New Iran president expected to tap US-educated advisers, bringing 'worldly outlook' to Tehran

Kaveh Kazemi / Getty Images, file

Iran's president elect Hassan Rowhani waves during his first press conference on June 17.

By Alastair Jamieson, Staff writer, NBC News

Several U.S.-educated Iranians are expected to be tapped for key posts in President Hassan Rowhani's new administration, hinting at a break from the antagonistic rhetoric of predecessor Mahmoud Ahmadinejad.?

The 64-year-old moderate cleric won an outright victory in June?s election, in which he was the closest thing to a reform candidate running to replace Ahmadinejad.

A sudden thaw in relations with the West is unlikely, most experts agree. But Rowhani's installation could mark the beginning of a more open government and lead to friendlier relations between Washington and Tehran.

?I would not expect a change of agenda, but maybe a change in the way things are done ? and that is important when it comes to diplomacy,? said Sasan Aghlani, an expert on Iran at British think tank Chatham House.

After Rowhani is sworn in on August 3rd, he will unveil a new cabinet and team of advisers. Among the names being touted are four veteran Iranian politicians who all hold degrees from U.S. universities.

Mahmoud Vaezi, a senior figure at Rowhani?s Center for Strategic Research think tank, could be appointed foreign minister, according to Bijan Khajehpour, a Vienna-based Iranian business consultant and contributor to regional news site Al-Monitor.

Vaezi graduated with a degree in electrical engineering at California?s Sacramento State University in 1976, and his biography lists two other U.S. degrees and a doctorate from Warsaw University in Poland.

Courtesy California Polytechnic State University

A page from the 1968 edition of "El Rodeo", the California Polytechnic State yearbook, shows the college's Muslim Students Club. Mohammad Reza Nematzadeh graduated from the university in 1968, and the yearbook photo includes a student with the same name (circled).

Morteza Nikoubazl / Reuters, file

Mohammad Reza Nematzadeh in 2005, when he was Iran's deputy oil minister.

Other candidates for administration positions are industrialist Mohammad Nahavandian, who was awarded a doctorate in economics by the George Washington University?in January 1994, and Mohammadreza Nematzadeh, Rowhani?s campaign manager who studied environmental engineering at California Polytechnic State University in 1968.?

Seyed Hossein Mousavian, likely to be a key foreign policy adviser, is another Sacramento State graduate - and currently a research scholar at the Woodrow Wilson School of Public and International Affairs, Princeton University.

That senior Iranian figures are educated in the West is not unusual. One of the candidates Rowhani defeated, Ali Akbar Velyati, was a post-graduate fellow at Johns Hopkins University School of Medicine while current foreign minister Ali-Akhbar Salehi has a doctorate from MIT.

But together, they come from a cohort of Iranians who were studying in the United States just before the 1979 Islamic revolution and returned to Iran to participate in overthrowing the U.S.-backed Shah Mohammad Reza Pahlavi. And all four of those touted for Rowhani?s inner circle have extensive business or political ties outside their home country.

?I sense the cabinet will have a more worldly outlook than under Ahmadinejad,? Chatham House's Aghlani said.?

Most have already served as ministers under previous presidents, according to Khajehpour. ?They bring experience, which is significant because there has been too much trial and error in the past."

Reuters, file

Mohammad Nahavandian, left, and Hossein Mousavian are among those tipped for posts in Iran's new cabinet.

?They also have an insight into how Iran is perceived in the West, and how the West is perceived in Iran.?

Ahmadinejad has taken a confrontational approach with the West, going as far as calling for Israel to be wiped off of the map, as well as alienating members of Iran's conservative establishment.

Rowhani himself was educated in the West, having been awarded both a masters degree and a doctorate in law at Scotland's Glasgow Caledonian University, where his supervisor Mahdi Zahraa remembered him as ?a quiet-spoken, very gentle man.?

"His spoken English was good. Hassan knew his subject well and responded to my directions in an organised, thoughtful manner,? Zahraa said in a statement.

The university on Wednesday released video footage of the 1999 ceremony at which Rowhani received his doctorate.

As he prepares to take office, Rowhani is likely to be preoccupied with the tasks ahead of him ? not least repairing Iran?s economy, which has been crippled by United Nations sanctions.

Last Sunday, Rowhani revealed the country?s financial situation is more perilous than Ahmadinejad had led people to believe, with inflation at 42 percent. The admission appeared to hint that Iranians can expect more transparency from a Rowhani government ? even if relief from spiraling prices for everyday goods is not on the immediate horizon.

He has also called for less filtering of the Internet ? a recognition that Iran?s Islamic principles cannot solely be maintained by sealing itself off from the outside world. "Gone are the days when a wall could be built around the country,? he said in remarks reported on state-run Press TV. ?Today there are no more walls."

Khajehpour speculated that Rowhani would create "a government of unity ? of reconciliation, perhaps." He speculated that even defeated election rival Mohammad Bagher Ghalibaf could be offered a government role.

Still, Rowhani?s open approach ? and strong regional outlook - could cement opposition among ordinary Iranians to U.S.-led sanctions.

?A civil society could emerge, bringing together previously fragmented groups who could mount a campaign against sanctions.?

In a hint at what lies ahead, Mousavian ? one of the names tipped for a foreign policy role ? said in an interview Monday that Washington?s sanctions policy was a ?lose-lose game.?

He said: ?[Rowhani] is courteous and logical and respects international norms and regulations. The key to resolving the dispute with Iran depends on whether the traditional Western policies of pressure, sanctions, threats and humiliating Iran will change to those based on respect, mutual interests and cooperation with Rowhani?s administration.?

NBC News' Robert Windrem contributed to this report.

Related:

Source: http://feeds.nbcnews.com/c/35002/f/663309/s/2ef2e12c/l/0Lworldnews0Bnbcnews0N0C0Inews0C20A130C0A70C210C195410A560Enew0Eiran0Epresident0Eexpected0Eto0Etap0Eus0Eeducated0Eadvisers0Ebringing0Eworldly0Eoutlook0Eto0Etehran0Dlite/story01.htm

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Saturday, July 20, 2013

Leeds Utd star in Twitter row with Huddersfield fan after he is fined for dumping rubbish in layby

LEEDS United striker Ross McCormack has been ordered to pay more than ?1,000 for illegally dumping Christmas waste in a layby.

The striker, who lives in Bardsey, Leeds, was identified by Leeds City Council enforcement officers after they were called to the littered layby on the A58 Wetherby Road after Christmas.

The 26-year-old left packaging, cardboard delivery boxes and plastic bags next to bins at some point between Christmas 2012 and January 3, which was found blowing into nearby hedges and fields.

McCormack was handed a ?200 fine, ordered to pay ?883.25 in costs and a ?20 victim surcharge at a hearing at Leeds Magistrates? Court yesterday.

Reacting to the verdict Coun Mark Dobson, the council?s executive member for the environment, said: ?Our recycling centres are open throughout the festive period to specifically allow people to recycle the extra waste that?s created at that time of year. In fact, our recycling centres only shut three days a year.

?While the items in this case may have been left by litter bins with the misdirected idea that they?d be picked up as litter, this is a simple case of flytipping. Litter bins are for litter, not household waste.

?We?re determined to stamp out this kind of lazy behaviour and we will take action against those who fail to help us keep Leeds clean and green.?

After the hearing, the Whites striker got involved in an angry exchange with a Huddersfield Town fan.

McCormack is thought to have taken offence when the fan took a photo of him while at court, before the fan took to Twitter to voice his displeasure.

The fan, known on Twitter as @MattyBermingham, tweeted expletives at the striker before McCormack said: ?Why didn?t u say that to my face 30 mins ago.?

He then went on to say: ?Just remember I now know your face.?

The Town fan replied: ?Hahahahaha I really hope young kids who look upto you don?t turn out the same #PoorRoleModel.?

? Keep abreast of news from your club, plus complete live match data and stats, with our new FREE apps. Versions for iPhone and Android.

Source: http://www.yorkshirepost.co.uk/leeds-utd-star-in-twitter-row-with-huddersfield-fan-after-he-is-fined-for-dumping-rubbish-in-layby-1-5871277

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Marriage rate lowest in a century

[unable to retrieve full-text content]Fewer women are getting married and they?re waiting longer to tie the knot when they do decide to walk down the aisle.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/most_popular/~3/CTgFtVDHyKg/130718142425.htm

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Friday, July 19, 2013

Finally, France tastes victory at its 100th Tour

L'ALPE D'HUEZ, France (AP) ? After five grueling hours of riding, as he strained and sweated to victory in an eye-popping Tour de France stage with crowds that turned cycling's most famous climb into a huge and raucous high-mountain party, Christophe Riblon didn't want it to stop.

Winning a Tour stage is always special.

Becoming the first French stage winner at the 100th Tour was doubly special.

Doing all this in front of hundreds of thousands of screaming fans, several rows deep up 21 steep hairpin bends in the Alps, well, Riblon wanted the pleasure to last and last.

"It was as if the crowds were carrying me. Magical," Riblon said. "The last kilometer (half-mile) wasn't long enough. I so would have liked to have profited more from that moment with the crowds. It was incredible. I would have liked for it to go on for 10 kilometers (six miles) like that."

In a Tour that has offered a kaleidoscope of racing drama and scenic beauty from its June 29 start point on the French island of Corsica, this Stage 18 was the one that most set hearts racing and tongues wagging when organizers unveiled the race route last October.

When their bodies and minds are already sapped by more than two weeks of racing, it sent the riders not once but twice up the legendary climb to the ski station of L'Alpe d'Huez.

Between the two ascents, the route hared down a sinewy, narrow and risky descent with no safety barriers that some riders, including Tour champion-in-the-making Chris Froome, felt was dangerous.

The gamble could have backfired horribly had a rider plunged off a missed bend. But feared storms didn't materialize, so the roads didn't become overly treacherous. The racing proved engrossing.

Watching the riders' high-wire act on the Col de Sarenne descent, especially a heart-in-mouth moment when Froome's rival Alberto Contador zipped past him as they sped downhill, was an adrenaline high.

The double ascent to L'Alpe d'Huez made the roadside hordes doubly frenzied. It was as though someone had scooped up an entire outdoor music festival ? with hundreds of thousands of people, tents, barbecues, colors, smells, noise, outdoor toilets and all ? and scattered them across the mountain. The riders cleaved through curtains of people screaming and running alongside them. A man waving a Japanese flag inadvertently caught it on the handlebar of Froome's teammate Richie Porte, giving him a fright.

And the French got a perfect crescendo when Riblon spared them the indignity of a Tour without a stage win. The last time that happened was 1999. With just three stages left after Thursday to the finish in Paris, French chances were fast running out.

"A Frenchman winning on L'Alpe d'Huez is a beautiful recompense for France and for the Tour de France. We, the French, France, our team, didn't deserve to come out of this Tour de France without a stage victory," said Riblon.

Riding to the line, he fished a dog tag engraved with the names of his wife and two daughters out of his jersey and kissed it.

Although not from the same country or team, Riblon used the limelight of victory as a soapbox to defend Froome against suspicions voiced in some quarters about the British rider's performances.

Froome's clear physical superiority has raised eyebrows. Because cycling was so let down by Lance Armstrong and his generation of dopers, some observers are finding it hard to believe that Froome could be riding clean ? even though the sport's anti-doping tests are more credible now than when Armstrong was winning and cheating.

Among the many banners that spectators hung on the switchbacks to L'Alpe d'Huez was one that read: "Froome dope"

"I believe in cycling and I don't think there are many cheats left," Riblon said. "What I want most of all is to eradicate suspicion. Honestly, I don't really understand why the yellow jersey (Froome) is being put on trial ... He doesn't deserve this. When harm is done to the yellow jersey, the whole of cycling is hurt."

To combat suspicion, Froome's team released his performance data from six races, including this Tour, to French sports newspaper L'Equipe. The newspaper reported Thursday that it had an outside expert analyze the data ? including how much power Froome generated and his climbing times on 18 ascents ? and that he found "no anomalies."

L'Equipe, owned by Tour organizers ASO, said Sky also told the newspaper that Froome has had 48 anti-doping tests this year, including 19 so far at the Tour before Thursday' stage.

"The team owns all that data and the team made the decision to release that data," said Froome. "But, yeah, I'm really happy to hear their findings and to hear their take on it and, basically, backing us up to say that these performances are very good, strong, clean sporting performances."

"I know what I'm doing is right and I'm extremely proud of what I've done to get here. So no one can take that away from me," he said.

Having barely put a foot wrong for more than two weeks, Froome ran short of energy on the second ascent to L'Alpe d'Huez, slowing suddenly as he sought assistance from his team.

"It's a horrible feeling," Froome said of the sugar-low.

Porte dropped back to their team car to fetch an energy bar, rode back and handed it over to Froome. That cost both of them a 20-second time penalty because food supplies weren't allowed that late in the stage.

Still, Froome has plenty of time to spare, even more now than he started the day with.

After his aggressive downhill from Sarenne, Contador labored on the last uphill. He finished 11th. Froome was seventh. His overall lead grew to 5 minutes, 11 seconds over Contador. Colombian Nairo Quintana moved up to third overall, 5:32 behind Froome, who is now just three days away from becoming the second successive British winner after 2012 champion Bradley Wiggins.

Source: http://news.yahoo.com/finally-france-tastes-victory-100th-tour-205742071.html

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