Capital gains and losses of corporations are subject to special reporting, computation, and carryover rules that do not apply to other types of corporate income and loss. Therefore, it is important for a corporation to separately track and account for capital gains and losses from sales and dispositions of its capital assets.Forms for Reporting Capital Gains and LossesMost of a corporation’s short- and long-term capital gains and losses are initially reported on Form 8949 (Sales and Dispositions of Capital Assets). The capital gains and losses reported on Form 8949 and other forms are carried over to Form 1120 Schedule D (Capital Gains and Losses).Short-term gains and losses are netted in Part I of Schedule D. Long-term gains and losses are netted in Part II. Then any net short-term gain or loss is combined with any long-term gain or loss. The resulting net capital gain or loss is treated as a short-term capital gain or loss.A net capital loss may be carried back three years and forward five years as explained below.Treatment of Net Capital GainGenerally, net capital gain from Form 1120 Schedule D is reported in the income section of Form 1120 on line 8.If a corporation has a net capital gain, the gain reduces or eliminates any net operating loss for the tax year. Net capital gain, however, is first reduced by any net capital loss carryforward.Example: ABC has a net operating loss in 2019 of $100,000 computed without regard to a $10,000 net capital gain. The $10,000 net capital gain (after reduction by any capital loss carryforward from a prior year) reduces the net operating loss to $90,000.If there is no net operating loss exclusive of the gain to offset, the net capital gain is combined with the corporation’s other taxable income. Net capital gain is subject to the same tax rate as the corporation’s other taxable income.Net capital gain is not carried back or forward to other tax years.Tax Rate on Net Capital GainEffective after 2017, corporate taxable income is subject to a flat 21% rate. Net capital gains included in taxable income are subject to the 21% rate.Carryback and Forward of Net Capital LossIf a corporation reports a net capital loss on Schedule D, the loss is carried back for three years and then forward for five years to offset any net capital gain in the carryback and carryforward years. Net capital gain is the excess of all capital gains over all capital losses.The portion of a net capital loss which is not offset in the eight carryback and carryforward years is lost. Net capital loss may only offset net capital gain in the carryback or carryforward year.There is no election to forgo the three-year carryback period.An unused net capital loss carryforward is entered on line 6 of Schedule D as a short-term capital loss and taken into account in computing the net capital gain or net capital loss for the current tax year.Planning Tip. For tax years beginning before 2018, corporate tax rates were as high as 38 percent and this rate also applied to net capital gain. For some corporations, it may be possible to intentionally maximize capital losses that are eligible for carryback to pre-2018 tax years in order to offset net capital gain subject to these higher rates.Order of Carryback and CarryforwardNet capital losses from different tax years are carried back and forward in the order in which they arose. Thus, the net capital loss from the earliest loss year is used first.Example: ABC corporation has net capital losses of $100,000 in 2019 and $250,000 in 2020. ABC has net capital gains, exclusive of loss carryforwards, of $50,000 in 2016, 2017, and 2018, and 2021. The $100,000 2019 loss offsets $50,000 of net capital gain in 2016 and in $50,000 in 2017. $50,000 of the $250,000 2020 net capital loss offsets $50,000 of net capital loss in the 2018 carryback year and $50,000 of net gain in the 2021 carryfoward year. The remaining $150,000 loss is available for carryforward in 2022 – 2025 to offset any net capital gain in those remaining carryforward years.A net capital loss carryback or carryforward reduces net capital gain in the carryback or carryforward year before the net capital gain is reduced by an NOL carryback or carryforward.Example: Corporation ABC has a net operating loss carryforward of $100,000 from 2017 and a net capital loss carryforward of $10,000. In 2019 ABC has $50,000 of taxable income exclusive of a $15,000 net capital gain. The $10,000 net capital loss carryforward offsets $10,000 of net capital gain in 2019. The $100,000 NOL carryforward offsets $55,000 of taxable income which includes $5,000 of net capital gain.Caution. NOLs arising in tax years beginning after 2017 may only offset 80 percent of taxable income in a carryforward year.Carryback May Not Cause or Increase NOLThe carryback of a net capital loss may not increase or cause a net operating loss.Example: In 2016, a corporation has a $20,000 net operating loss exclusive of net capital gain and a $25,000 net capital gain. The corporation has a net capital loss of $20,000 in 2019. Only $5,000 of the 2019 capital loss may be carried back to 2016 to offset $5,000 of net capital gain. $20,000 of the net capital gain in 2016 offsets the net operating loss in 2016, leaving $5,000 of net capital gain. If the carryback were allowed to reduce a greater amount of net capital gain the corporation would have a net operating loss in 2016.Claiming Refund from Net Capital Loss CarrybacksA corporation may file an amended return for the carryback year on Form 1120X within three years of the due date of the loss year return. A tax refund is determined by recomputing the tax due for the carryback year by taking into account the allowable carryback deduction. The amended return cannot be filed until the corporation files its return for the loss year.A corporation can also get its refund by filing Form 1139, Corporation Application for Tentative Refund. Form 1139 may be filed no sooner than the date the income tax return for the loss year is filed and no later than 12 months following the close of that year. The IRS will process a Form 1139 more quickly than an amended return. In fact, a 90-day time limit applies. If the IRS disallows the refund claim, the corporation must file an amended return and then challenge disallowance of the amended return refund claim in court.For additional information on the taxation of corporate capital gains and losses, see CCH Answer Connect Topic Page entitled Corporate Capital Gains and Losses.By Ray G. Suelzer, J.D., LL.M.Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative. read more
Los Angeles: Hollywood actor Elisabeth Moss feels flawed characters – that could be weak or strong, powerful or vulnerable – are relatable to the audience. Moss will be seen in thriller The Kitchen alongside Melissa McCarthy and Tiffany Haddish. The actor feels the protagonists have flaws, and that’s what drew her to the project. “I think it’s their complexity. The fact that they are not drawn in black and white, the fact that they’re flawed. Sometimes weak, sometimes strong, sometimes powerful, and sometimes vulnerable. That’s very true of the all humans, I find, and it’s what makes these characters relatable,” Moss said. Opening up about her co-stars McCarthy and Haddish, Moss said: “I have seen both of these ladies work in both comedy and drama and felt the truthfulness of their performances.” read more
CALGARY (660 NEWS) – More than half of Quebecers oppose the Trans Mountain Pipeline expansion on the west coast according to a poll.Lorne Bozinoff is with Forum Research the group behind these numbers.While Quebec is nowhere near this project, these figures could imply a much broader issue with energy projects in general, which could be another impediment for projects like any revived talks about Energy East.“I would say so right now. There is a great concern with the environment, especially climate change. That is starting to hit a lot of the provinces including Quebec.”Bozinoff did say there were some variances with who supported the project and who didn’t.“With younger people being more opposed than older people, in fact among those over 65, it’s almost even, 42 against, 41 in favour. We found a gender skew with women more likely to be opposed than men.”Bozinoff also pointed out some regions are bucking the trends.“In the Quebec City region 52 per cent support the pipeline and 35 (per cent) are against. In the other regions of Quebec, that’s Montreal and I’ll say the rest of Quebec, that’s the north and south shores, there is significant opposition to the pipeline.”Bozinoff says younger people, women, and left-leaning voters were most likely to oppose the Trans Mountain project. read more
The Kilinochchi office of the Uthayan Tamil newspaper came under attack on April 3. The UN was not in a position to comment on the recent attack on the Uthayan newspaper distribution office in Killinochchi.When asked for a comment during the daily press briefing at the UN Headquarters in New York yesterday (Monday), UN spokesman Martin Nesirsky said that he did not have a comment on the particular attack. They then assaulted the staff and went inside the Uthayan office and attacked office property.Two employees of the newspaper were admitted to hospital while the other person had sustained minor injuries.A complaint had been lodged over the incident with the Kilinochchi police. The Tamil newspaper had been the target of several attacks in recent times while distributors and journalists of the newspaper have also faced threats and intimidation. (Colombo Gazette) However he noted that the UN Secretary-General’s position is quite clear on media freedom which is that all journalists must be allowed to carry out their work free of violence and free of intimidation. At least three people were injured during the attack while the building and a vehicle parked outside was also damaged.Staff at the newspaper said that when the newspapers to be distributed were about to be unloaded at the Kilinochchi office from a mini lorry, an unidentified gang approached the vehicle and attacked it with poles. read more
DOWNLOAD1. The Netherlands take over EU Council Presidency2. EU Referendum update3. Cameron Brexit proposals get mixed reception in Berlin and Budapest4. ACEA – CV registrations +17.8% in November5. Germany encouraged to support Commission’s toll proposals6. Week aheadClick to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)
The DustBoss® DB-100 will be introduced at MINExpo and is engineered specifically to deliver the power to reach the working face of an open-pit mine or large quarry, the new dust suppressor has a range of more than 100 m, giving it ample reach to cover material stockpiles 60 m to over 90 m high. The giant atomised misting unit from Dust Control Technology stands over 3 m tall, and can cover a massive area of more than 26,000 m2 from a single location (that’s almost six American football fields).The DB-100 was designed with input from some of the leading mining companies in the world, with data collected from numerous site visits, where visibility around massive working areas can be profoundly impacted by dust. “Most operations use water trucks to wet down haul roads before trucks enter the area for loading,” observed DCT Vice President Aaron Valencic. “Unfortunately, the technique is only marginally effective on surface dust, and it has no effect at all on airborne particles.”Water trucks also don’t address dust from the loading operation itself, as their reach is limited only to the area around the driving surface. “This new unit will reach all the way to the working face, knocking down dust from the shovel right as it picks up or drops material,” he said. “With the improved visibility and air quality, mining companies can maintain a safer and more productive workplace.” According to CEO Edwin Peterson, the unit was developed specifically for large-scale mining, coal operations and bulk material handling. “It was originally an idea of our late co-founder, Barry Brown,” Peterson explained. “He had the vision to create a mine-grade open-pit dust suppression design that was extremely powerful and exceptionally reliable. Although he didn’t get to see it built, I know he’d be proud to see it become a reality.”Peterson said that in applications such as mining, which require high dependability even under extreme working conditions, the simplest designs are usually the most successful. “During the design phase, we talked with mine managers, maintenance staff and supervisors to see what was most important to them,” he continued. “The range and performance were key, but nearly every one of them also stressed reliability. Downtime is very expensive, and they want to spend their days on core activities, not dealing with equipment breakdowns.”To address that need, DCT engineered an extremely rugged and efficient design. Like all of the company’s fan-driven atomisers, the DB-100 delivers both power and dependability by using a straightforward, direct drive fan motor. It has no drive belts, diesel engines or complex worm gear systems that could present breakdown problems in the difficult service environment of a mine or coal yard. Despite its impressive size, the DB-100 requires minimal maintenance, with lubrication of fan motor bearings recommended every 10,000 h, while the oscillation motor is lubricated for life. All DustBoss models are covered by a three-year/3,000 h warranty.During positive trials at a large coal handling operation, where migrating dust was creating a nuisance, the DB-100 demonstrated its effectiveness in managing dust from the facility’s stockpiles. These had proven too large for a competitor’s dust suppression equipment previously tested by the utility. The new design represents the culmination of two years’ development time, and is based on 40 years of engineering experience in atomized mist technology. “Effective dust suppression is a complex equation,” Peterson said. “In addition to droplet size and air speed, there are dozens of variables that affect a machine’s performance. The size and precise shape of the barrel are critical, for example, as a successful design must control the laminate air flow to achieve the optimal plume and distance.“But the design really is the sum of all its parts, in that every component is specifically engineered to maximise performance. That includes the integrated fan and nozzle components, inlet valves, propellers, vanes, pumps and filters. Failure to optimise any one of those details will detract from the unit’s effectiveness.”The DB-100 features simple, user-defined 359º oscillation, along with adjustable elevation from -7º to 45º. It can also be outfitted with a dosing pump to accurately meter in surfactants or tackifiers to further enhance binding of dust particles. read more
THERE HAS BEEN widespread anger and criticism of a number of creches after an RTE Prime Time programme which showed young children being mistreated by staff.The programme, ‘A Breach of Trust’, aired last night and showed staff aggressively handling children, shouting at them, and fabricating entries in daily diaries detailing what the children had done that day. In one incident, a baby was left in a high chair for two hours, while other children were strapped to their chairs for long periods.The programme was trending on Twitter in Ireland throughout the evening as viewers took to social media to express their shock. Hundreds of people also left angry comments on the Facebook page of Links Childcare, which has since been deleted.Journalists posing as childcare staff secretly recorded footage at three creches – the Links creche in Abington in Dublin, the Giraffe creche in Belarmine, Stepaside, and Little Harvard in Rathnew, Wicklow – which had been found to have broken HSE childcare regulations in the past.The programme raised serious questions about the weak regulation and inspection regime of creches. Under documents obtained under the Freedom of Information Act, the programme makers found that 75 per cent of pre-schools and creches breached HSE regulations in 2012, but with little, if any, consequence for the organisations.Gardaí are currently investigating complaints about the alleged mistreatment of children in two creches in Dublin.Neither a HSE representative nor the Minister for Children Frances Fitzgerald appeared on the programme or on the subsequent panel discussion.The representative group for creches in Ireland said there were “no excuses” to justify the poor practice documented in the programme.“Our thoughts go out to the children and parents directly affected but also to the thousands of childcare professionals across the country who deliver great experiences for children every day who are feeling vulnerable following this programme,” said Early Childhood Ireland in a statement following the programme.Early Childhood Ireland said the government and HSE need to change the way creches and pre-schools are inspected.Prime Time said that the undercover reporters had childcare qualifications and received advice from a childcare expert during filming. The undercover staff reported a number of serious incidents which they witnessed to the HSE.The programme will be aired only once, and will not be uploaded to the RTE Player for future viewing.If you were affected by issues in the programme, you may wish to contact Barnardos at 01 – 454 9699 or the ISPCC at 01 – 6767 960. Read: HSE and Gardaí investigation creches after RTE expose > Read: Government shocked by creche claims: ‘It’s every parents worst nightmare’ > read more
Something for the weekend: One in five (21%) respondents that believe Friday 13th is an unlucky date admit that these superstitions impact on their working day, according to research by Kit Out My Office.The survey of 2,185 British office-based employees also found that 65% of respondents believe Friday 13th to be unlucky, and 15% of these respondents refuse to go in to work on that date. Of these, 41% book the day off as annual leave, 39% opt to work from home, and 20% phone in sick.Further findings from the research include:38% of respondents that think Friday 13th is unlucky refuse to schedule any meetings in or out of the building on that date.35% of respondents with suspicions around the date admit to being on edge in case anything goes wrong during the course of the day.22% of those respondents that think the day is unlucky will not drive into work, opting to take public transport instead.17% of worried respondents stick to their normal routine and avoid new situations.Gareth Jones, digital marketing manager at Kit Out My Office, said: “They’re widely considered to be ‘irrational’, but superstitions are a real concern for those who do believe and live by them.“Chances are that if anything bad were to happen, there would be no dire consequences and it would just be a coincidence, but some won’t even take the risk, which is why some choose not to leave the house, not even to go into the office.”The Employee Benefits team will venture into the office on Friday 13th, but we may avoid walking under any ladders on our way there… read more
NORTHWEST MIAMI-DADE, FLA. (WSVN) – Officials said a propane tank is to blame for a fire that broke out at a home in Northwest Miami-Dade.Miami-Dade Fire Rescue units and officials with the Bureau of Alcohol, Firearms and Explosives responded to the scene of the blaze in the area of Northwest 36th Court and 100th Street, just before 7:30 p.m., Monday.Officials said the propane tank, located in the back of the property, probably exploded.Crews were able to contain the fire.No injuries were reported.Copyright 2019 Sunbeam Television Corp. All rights reserved. This material may not be published, broadcast, rewritten or redistributed. read more
Members opting for the reduced two-page reports will see a cost savings of 20 to 30 percent, Wachowicz notes, although custom add-ons will available at additional cost. Publishers will see additional time and labor savings in reporting fewer categories, he says.Wachowicz says the move was made partly in response to calls from membership since the economic downturn.The changes will go into effect in the first half of 2014, with the option being available to about one-third of AAM’s members.Digital DevelopmentsAAM also announced that it would be increasing investment in the organization’s digital offerings, specifically in its product line.One of those initiatives involves developing closer working relationships with digital solutions providers. Getting metrics directly from an app developer or a newsletter provider would eliminate a reporting burden for publishers. “If we were able to work in concert with them to develop a platform-type audit, we wouldn’t have to look at the individual metrics at the individual magazine level to confirm the data they want to include,” he says.AAM is also working to build out its Media Intelligence Center, focusing on realtime reporting of digital metrics.To stay updated on the latest FOLIO: news, become a Facebook fan and follow us on Twitter! The Alliance for Audited Media has announced one step that will ease the burden on some publishers now, and another that may do the same in the future.AAM has approved an optional streamlined audit program for publishers with circulations of less than 100,000. Publishers would be able to do without certain metrics like average price, average edition circulation, trending analysis and geographic breakdowns-metrics that Mark Wachowicz, senior vice president of sales and marketing for AAM, says are unnecessary for smaller publications. “The new program has eliminated a number of reporting elements for that segment of the membership,” he says. “That segment of the membership doesn’t really utilize any of those categories, and more importantly, the endemic advertisers, which is the vast makeup of their advertising component, don’t use any of that information.” read more
WILMINGTON, MA — Wilmington Apple is asking weekly questions to the seven candidates running in contested primaries for the Wilmington/Tewksbury State Representative seat (19th Middlesex).Below, in his own words, are the responses to this week’s questions from candidate Mark Kratman (D-Tewksbury).#5) How big a problem is illegal immigration in Massachusetts? Do you support or oppose Massachusetts becoming a sanctuary state? What, if anything, should the legislature be doing to curb illegal immigration? I believe that everyone deserves the chance to live the American dream. My family and almost everyone who lives in Massachusetts have relatives that came to America to find a better life. I believe it should not take 5 to 10 years to become an American citizen. Most immigrants that come to Massachusetts are wonderful hard working people but in some cases we have Illegal immigrants that are violent offenders who are not documented and even when caught and deported return with ease across our boarders. I do not believe that we should become a sanctuary state but rather make it easier for hard working families that believe in the dream of becoming a proud American and raise their families here looking for a better life.#6) Do you consider yourself a pro-choice candidate or a pro-life candidate? Under what circumstances, if any, should abortion be legal?I have a very large family as I am one of six including 4 sisters.I also have a wife and 2 daughters, I attended catholic schools and am a proud member of the Knights of Columbus. I always believe in life first but with that said I am a man and I do not believe we should ever pass legislation that tells a woman what she should do with her own body and would support a woman’s right to choose.BONUS FUN QUESTION: How are you spending your Fourth of July?I am the Vice President of the Tewksbury Patriotic Committee and for the last decade I have helped organize and run the 4th of July Celebration in Tewksbury. It gives me great pleasure watching all the smiling faces of the children and the families that attend the event. I will be busy helping out during the day volunteering coordinating the day time events and hosting the great show we have planned including North Shore Acappella, music from a local DJ and the fireworks scheduled to go off at 9:30.(NOTE: Do you have a question for the candidates? Email firstname.lastname@example.org and it may be asked in a future Q&A or in a debate.)Like Wilmington Apple on Facebook. Follow Wilmington Apple on Twitter. Follow Wilmington Apple on Instagram. Subscribe to Wilmington Apple’s daily email newsletter HERE. Got a comment, question, photo, press release, or news tip? Email email@example.com.Share this:TwitterFacebookLike this:Like Loading… RelatedSTATE REP RACE Q&A: Mike McCoy Discusses His Positions On Illegal Immigration, AbortionIn “Government”STATE REP RACE: Mark Kratman & Dave Robertson Respond To Criticism From Tewksbury Republican Town CommitteeIn “Government”STATE REP RACE: Massachusetts AFL-CIO Endorses Mark KratmanIn “Government” read more
Say hello to the Wyze Bulb, an 800-lumen smart bulb priced at just $8 — less if you buy a 4-pack. Wyze Wyze is on a roll. Just last month, the company introduced the Wyze Sense, a seriously great home-security add-on for its great Wyze Cam cameras. Now, say hello to the Wyze Bulb.Read more: Wyze Cam Pan reviewIt’s an 800-lumen (so, equivalent to a 60-watt incandescent) A19 white LED bulb, one that’s packed with the kinds of smarts you find in, say, a Philips Hue.The good news: a single Wyze Bulb will cost you $7.99 (plus shipping), while a 4-pack sells for $29.99. The bad news: Only the latter is available for the moment, and it’s for preorder — with an expected ship date of late June. Oh, and that preorder is available only via the Wyze app, which currently shows a limited supply and about 27% of that supply already sold.Thankfully, by the end of June, it should be readily available for all. Will you want one (or four, or more)? All signs point to yes.The Wyze Bulb is controlled via the aforementioned app, which will let you change brightness and color temperature, set up schedules, create “scenes” (like dimming all the lights for movie night), enable “vacation mode” and much more.You can also control the bulbs with voice commands via Alexa or Google Assistant, and they’re compatible with IFTTT as well. The bulbs connect to your Wi-Fi network, but there’s no hub required.Needless to say, this pushes all the right Cheapskate buttons. I’ll be test-driving the Wyze Bulbs first chance I get.Don’t want to wait? The Sengled Element Classic LED bulb is available now for $10 — but it requires a hub. Read about that option and others in Ry Crist’s roundup of the best cheap smart bulbs. 25 Adorama 1:08 $149 See it Comments 36 Photos Best Buy Share your voice Other interesting stuff on CNET todayI’m not just a CNET writer; I’m also a reader! Check out these great stories from my colleagues:Sarah Mitroff takes an in-depth look at the best exercise streaming subscriptions, most of which are cheaper than gym or studio memberships.Scott Stein calls it “the best thing he’s tried this year.” Check out his review of the Oculus Quest VR headset. Love my HTC Vive, but I totally want a Quest now.Turns out Guy Ritchie’s live-action Aladdin movie doesn’t suck! Read Sean Keane’s review, which he says “dazzles and surprises.” Which in itself is a surprise.CNET’s Cheapskate scours the web for great deals on PCs, phones, gadgets and much more. Note that CNET may get a share of revenue from the sale of the products featured on this page. Questions about the Cheapskate blog? Find the answers on our FAQ page. Find more great buys on the CNET Deals page and follow the Cheapskate on Facebook and Twitter! Philips Hue, Lifx, GE, Ring and more: Lots of new smart lights coming in 2019 Amazon Best laptops for college students: We’ve got an affordable laptop for every student. Best live TV streaming services: Ditch your cable company but keep the live channels and DVR. The Cheapskate Tags CNET may get a commission from retail offers. Sonos Play:1 Smart lightbulb tips and tricks See It Smart Home Wireless & Bluetooth Speakers Mentioned Above Sonos Play:1 (Black) $149 Review • Gorgeous Sonos Play:1 hits the sweet spot $149 Bonus deal: A rare shot at Sonos savingsSonos speaker deals tend to be few and far between, and in most cases you’re lucky to save 10%. Today, if you hurry over to the company’s Certified Refurbished Sale, you might score a pretty darn good deal.See it at SonosFor example, the refurbished Sonos Play:1 is on sale for $119. Regular price: $199. The Sonos Play:5 is $399, regularly $499. The Sonos Playbar: $549 (save $150). All these refurbs are certified to be good as new and come with a full one-year warranty. There’s even a 45-day money-back guarantee.Just be prepared for a rapid sellout. The first-generation Sonos One is already gone, and I suspect the Play:1 won’t last much longer. $185 See It Now playing: Watch this: See It Bluetooth HTC Philips read more
[Representational Image]twitterFrank Hoogerbeets is slowly emerging as a very popular name among conspiracy theorists and doomsday mongers. The self-proclaimed seismic researcher, who used to make his earthquake predictions on his website Ditrianum, has literally perplexed everyone by forecasting seismic activities that may happen on the earth in the future.A few days back, Hoogerbeets had predicted that a strong earthquake that will measure more than 7 on the Richter scale will hit the planet in the first week of May. Interestingly, on the same timeline, a powerful earthquake measuring 7.2 on the Richter scale rattled Papua New Guinea on May 7. As Hoogerbeets’ prediction turned true, many people have started claiming that the forecast he makes using SSGI (Solar System Geometry Index) is authentic.As earthquake fear looms, Hoogerbeets has now issued a dire warning regarding a possible earthquake that may hit the planet in the coming days. In a recent website post, Hoogerbeets predicted that a larger seismic activity may occur from May 8 to May 11 and some quakes may even measure more than 8 on the Richter scale.Hoogerbeets also revealed that this rise in seismic activities is due to a critical planetary alignment which is destabilizing the tectonic plates on earth.”On May 8 Earth lines up with Mercury and Uranus, which is 71% of the cases since 2005 result in larger seismic activity. Because this time Mercury is also involved in other alignments, larger seismic activity may occur from the 8th to the 11th, possibly high 6 to 7 magnitude and in a worst-case scenario magnitude 8,” wrote Hoogerbeets on his website.However, Hoogerbeets did not reveal the exact place in which this earthquake is going to hit. If such an earthquake measuring 8 on the Richter scale hits the earth, it will cause massive destruction in the affected areas.Even though Hoogerbeets is quite confident about his predictions, experts believe that no technology in the modern world is capable of forecasting earthquakes with such precision. As per experts, Hoogerbeets predictions are classic examples of coincidences, and they believe that SSGI has no scientific base. read more
To embed this piece of audio in your site, please use this code: 00:00 /01:00 Flickr/Kumar AppaiahThe Texas House is gearing up for a final debate on its version of the state budget. Members have attached some 400 amendments to the budget bill. Among them are controversial measures Speaker Joe Straus would prefer to keep off the floor.The amendments include one by Spring Republican Valoree Swanson similar to the Senate’s Texas Privacy Act, also known as the bathroom bill. Several others would force the House to take a position on school choice.“The budget is an ideal vehicle for these types of amendments,” says Mark Jones, a political scientist at Rice University’s Baker Institute. “One, because unlike a lot of other legislation, the budget actually has to pass. The second is, the budget encompasses a whole host of activities, and thereby it’s a little more difficult to rule that something isn’t germane if you attach it on funding for a specific task.”Difficult, but not impossible. The speaker has considerable leeway in deciding what’s germane and what isn’t under parliamentary rules. And the sheer number of riders may make the task simpler. “The more amendments that there are, the easier it is to sideline amendments that you don’t like,” Jones says.The budget is scheduled to go to the House floor on Thursday. X Share Listen read more
Kolkata: A bioactive product invented by a start-up incubated at IIT Kharagpur’s Science and Technology Entrepreneurs’ Park is silently changing the face of aquaculture in parts of eastern India. Mr Fish, produced with the latest technology, is one-of-a-kind of product that not only increases the size of the fish in the least possible time but, and more importantly, enhances its taste and nutritional quality.Mr Fish, produced by the IIT Kharagpur start up Zelence, the product has proved to be a boon for the fish farmers. Also Read – Bose & Gandhi: More similar than apart, says Sugata BosePijush Kanti Bhanja, a fish farmer from Moyna in Midnapore , who used Mr Fish for a month, saw drastic improvement in the yield. He said: “All the varieties of carp, particularly the Roopchand, in my farm have undergone a healthy increase in size. My neighbours told me that fish from my farm taste much better than those available in the market.” “Most of the products in the market deal with disease control in fish farming but no product ensures fish taste and quality. That is why Mr Fish is such a novelty,” said Prof. Jayanta Bhattacharya of the Department of Mining Engineering and School of Environmental Science and Engineering. Prof. Bhattacharya is also one of the directors of Zelence. Mr Fish is produced from natural bioactive molecules and some isolated and innovated probiotics. Of liquid consistency, Mr Fish improves the feed conversion ratio, enhances particular amino acids, and regulates the control of uniform distribution of fats and proteins in fish cells that results in improved shine, storability and taste of fish. read more
Share << Previous PostNext Post >> TORONTO — Travel agents can Learn, Earn, and WIN as part of Sunwing’s partner-of-the-month promotion with Blue Diamond Hotels & Resorts throughout the month of November.Featuring the largest STAR points offering yet, and available until Nov. 30, agents can learn all about the resort chain’s properties through a series of webinars and training opportunities. Properties include Royalton Luxury Resorts, Hideaway at Royalton, CHIC All Exclusive Resort by Royalton, Memories Resorts & Spa, Starfish Resorts and Grand Lido.Agents can also earn 10x STAR Agent Reward Points that convert into cash on each new booking they confirm, with departure dates available between now and April 30, 2018, at any of Blue Diamond Hotels & Resorts’ properties.Moreover, each time an agent makes a booking, they’ll gain a ballot for a chance to win an all-inclusive vacation for two at any one of the chain’s leading resorts. The more bookings an agent makes, the more chances they have to win.More news: GLP Worldwide introduces first-ever Wellness programsA seven-day vacation package will be given away each week during the promotional run.One of the newest properties included in the promotion is the sophisticated yet family-friendly Royalton Bavaro Resort & Spa, set to open on Jan. 6, 2018. There’s also the new Starfish Jolly Beach Resort & Spa, an all-inclusive property with five different accommodation options, watersports and 40 acres of lush tropical gardens. Travellers looking to secure this property will have to book fast, as the sale price only lasts for 24 hours, until midnight tonight (Nov. 2).Full details of current STAR points promotions, associated hotels, and all departure dates, visit sunwingagents.ca. For more information on vacation packages, visit sunwing.ca. Tags: Sunwing Travelweek Group Thursday, November 2, 2017 Posted by Earn 10x STAR points on Blue Diamond bookings with Sunwing this month read more
Iannucci is the creator and executive producer of HBO’s ‘Veep. is: how much longer will that right exist? Andrew Hinderaker for TIME Bradley Cooper,Welcome to the Breakdown, LSDPC, which is investigating both crashes, PHOTOS: Go Behind the Scenes with the Secret Service Secret Service agents stand guard around President Bush’s Limousine on the tarmac as he arrives in Kansas City, an immigration attorney in Harlingen.C” Bennett said in a notice of intent to sue Argento that the encounter between them had left him traumatized and hurt his career.
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