Popular in the CommunitySponsoredSponsoredOrangutan found tortured and decapitated prompts Indonesia probeEMGIES17 Jan, 2018We will never know the full extent of what this poor Orangutan went through before he died, the same must be done to this evil perpetrator(s) they don’t deserve the air that they breathe this has truly upset me and I wonder for the future for these wonderful creatures. So called ‘Mankind’ has a lot to answer for we are the only ones ruining this world I prefer animals to humans any day of the week.What makes community ecotourism succeed? In Madagascar, location, location, locationScissors1dOther countries should also learn and try to incorporateWhy you should care about the current wave of mass extinctions (commentary)Processor1 DecAfter all, there is no infinite anything in the whole galaxy!Infinite stupidity, right here on earth.The wildlife trade threatens people and animals alike (commentary)Anchor3dUnfortunately I feel The Chinese have no compassion for any living animal. They are a cruel country that as we knowneatbeverything that moves and do not humanily kill these poor animals and insects. They have no health and safety on their markets and they then contract these diseases. Maybe its karma maybe they should look at the way they live and stop using animals for all there so called remedies. DisgustingConservationists welcome China’s wildlife trade banThobolo27 JanChina has consistently been the worlds worst, “ Face of Evil “ in regards our planets flora and fauna survival. In some ways, this is nature trying to fight back. This ban is great, but the rest of the world just cannot allow it to be temporary, because history has demonstrated that once this coronavirus passes, they will in all likelihood, simply revert to been the planets worst Ecco Terrorists. Let’s simply not allow this to happen! How and why they have been able to degrade this planets iconic species, rape the planets rivers, oceans and forests, with apparent impunity, is just mind boggling! Please no more.Probing rural poachers in Africa: Why do they poach?Carrot3dOne day I feel like animals will be more scarce, and I agree with one of my friends, they said that poaching will take over the world, but I also hope notUpset about Amazon fires last year? Focus on deforestation this year (commentary)Bullhorn4dLies and more leisSponsoredSponsoredCoke is again the biggest culprit behind plastic waste in the PhilippinesGrapes7 NovOnce again the article blames companies for the actions of individuals. It is individuals that buy these products, it is individuals that dispose of them improperly. If we want to change it, we have to change, not just create bad guys to blame.Brazilian response to Bolsonaro policies and Amazon fires growsCar4 SepThank you for this excellent report. I feel overwhelmed by the ecocidal intent of the Bolsonaro government in the name of ‘developing’ their ‘God-given’ resources.U.S. allocates first of $30M in grants for forest conservation in SumatraPlanet4dcarrot hella thick ;)Melting Arctic sea ice may be altering winds, weather at equator: studyleftylarry30 JanThe Arctic sea ice seems to be recovering this winter as per the last 10-12 years, good news.Malaysia has the world’s highest deforestation rate, reveals Google forest mapBone27 Sep, 2018Who you’re trying to fool with selective data revelation?You can’t hide the truth if you show historical deforestation for all countries, especially in Europe from 1800s to this day. WorldBank has a good wholesome data on this.Mass tree planting along India’s Cauvery River has scientists worriedSurendra Nekkanti23 JanHi Mongabay. Good effort trying to be objective in this article. I would like to give a constructive feedback which could help in clearing things up.1. It is mentioned that planting trees in village common lands will have negative affects socially and ecologically. There is no need to even have to agree or disagree with it, because, you also mentioned the fact that Cauvery Calling aims to plant trees only in the private lands of the farmers. So, plantation in the common lands doesn’t come into the picture.2.I don’t see that the ecologists are totally against this project, but just they they have some concerns, mainly in terms of what species of trees will be planted. And because there was no direct communication between the ecologists and Isha Foundation, it was not possible for them to address the concerns. As you seem to have spoken with an Isha spokesperson, if you could connect the concerned parties, it would be great, because I see that the ecologists are genuinely interested in making sure things are done the right way.May we all come together and make things happen.Rare Amazon bush dogs caught on camera in BoliviaCarrot1 Feba very good iniciative to be fallowed by the ranchers all overSponsored A 14-year study following 134 tagged mountain lions north of Jackson, Wyoming, found a 48 percent reduction in their numbers.The researchers found that the combination of the reintroduction of wolves and increases in elk and mountain lion hunting led to the precipitous drop.Lead study author and Panthera biologist Mark Elbroch recommends suspending puma hunting for three years in the region to allow the population to recover. Several decades of seemingly unrelated policies, ranging from increases in elk hunting to the reintroduction of wolves, have combined to cut a population of mountain lions in the western United States by 48 percent, a recent study has found.Over a span of 14 years, a team of biologists tracked the movements of 134 pumas (Puma concolor) fitted with radio or GPS collars in a 2,300-square-kilometer (888-square-mile) area north of Jackson, Wyoming, and arrived at that conclusion. They reported their findings on June 25 in the journal Ecology and Evolution.Panthera biologist Mark Elbroch recommends suspending mountain lion hunting for three years in and around the study area. Image by Duncan Parker/Panthera.Like many places in the American West, the region is a patchwork of land that’s under the control of different government agencies with differing opinions and management goals.“It makes that part of our country really unique,” Mark Elbroch, a biologist with the wild cat conservation group Panthera and one of the study’s lead authors, said in an interview.But the decisions taken by those groups can sometimes result in unintended consequences. In the case of this study, the combination of the reintroduction of wolves in nearby Yellowstone National Park in 1995, a decision to reduce the population of elk (a favorite prey species of the puma) through hunting, and increased hunting of pumas themselves formed what Elbroch called a “perfect storm” that nearly halved the mountain lion population in the study area.The study followed the movements of 134 tagged mountain lions for 14 years. Image by Mark Elbroch/Panthera.Each of those factors hit different segments of the population. By 1999, a pair of wolves had moved outside the boundaries of Yellowstone National Park and taken up residence in the study area; over the next decade and a half, their numbers exploded to nearly 70 animals by 2015.To have such a formidable competitor return to the pumas’ hunting grounds no doubt forced some of the mountain lions to retreat to more rugged terrain, Elbroch said; he and his colleagues are currently working on an analysis of the data to come up with more concrete answers on that front. Wolves will also steal pumas’ prey if they can, he said, and they can block adults from physically reaching the deer and elk they need to survive. But the most noticeable impact the wolves had was on the lions’ kittens, killing 18 percent or more of the ones the researchers tracked in the study.The team also looked at a decision in 2000 to reduce the elk population in the Jackson area by about one-third. Over the course of the study, relaxed hunting restrictions saw elk numbers drop from 16,000 to 11,000. Elbroch said he initially didn’t think that would have played a role in the decline of pumas that they witnessed.A puma with a recent kill. Image by Neal Wight/Panthera.“My goodness — 11,000 elk,” Elbroch said. “That’s plenty of food, right?”It turned out not to be.“It’s not just 11,000 elk sprinkled on the landscape evenly,” he said. The elk instead gathered together in clumps throughout the area. A large group of elk started spending winters in broad valleys — not a great spot for pumas to hunt because of the likelihood that they would come across humans or wolves there. On the elk’s native range outside the National Elk Refuge, where lions would have access to them, the researchers found that elk numbers had tumbled by around 70 percent.“That’s huge,” Elbroch said, “and I had never considered it.”This irregular distribution of such a vital puma prey species took even the elk managers by surprise, and it led to higher starvation rates for the cougars across all age classes, the researchers concluded.A tagged mountain lion in the study area. Image courtesy of Panthera.Elbroch said the impact puma hunting had on numbers of adults was also not surprising.“It is the greatest cause of mortality for mountain lions throughout the West,” Elbroch said.Now, with the Jackson puma population around 20 animals, his recommendation is to stop hunting them for three years, not just in the study areas, but in the adjoining slices of habitat as well, to allow the numbers to recover.Perhaps also unsurprisingly, that’s a controversial opinion, as the state’s human residents worry about their safety and that of their livestock. (Elbroch said the threats are often a question of perception, as there’s never been a recorded case in which a puma has killed a human in Wyoming, and grizzly bears and wolves pose a greater danger to cattle and sheep.)Many hunters, on the other hand, have joined the call to limit mountain lion hunting in Wyoming, which state agencies have done by about 70 percent in recent years. Elbroch and his colleagues often partner with local hunters, who, along with their hounds, help the researchers track down and catch the cats for tagging. While on the surface they might seem to be unlikely allies, Elbroch said the dip in lion numbers had concerned hunters as well.“They want science-based management,” Elbroch said.The researchers found that the decline of pumas closely tracked the rise in wolves and diminished numbers of elk available for the pumas to hunt. Image by Elbroch et al., 2018.He said the science now pointed toward the need to let the population recover. And it’s difficult to know whether the decline this research has tracked has stopped and the population is now stable.“I hope so,” Elbroch added, “but we don’t know.”What’s worrying beyond the current challenges that cougars in the Jackson area face is the potential for catastrophic hits to their numbers, such as a disease outbreak, a wildfire or a rash of collisions with vehicles on the region’s highways. A population with fewer pumas will be less likely to bounce back after these shocks, Elbroch said.For those same reasons, Panthera has come out against a proposed 20 percent increase in mountain lion hunting in Nebraska, one of Wyoming’s neighbors to the east. This relatively new population has about 60 animals, Elbroch said in a blog post. Just as with the Jackson mountain lions, he advises proceeding with “extreme caution.”“Based on science, you’ve got this tiny, little population. Why would you hunt it?” Elbroch said. “It just makes no sense.”He added, “We’re not saying that hunting mountain lions is off the table, but hunting mountain lions when they only exist in small numbers should be off the table and never discussed.”Banner image of a tagged puma by Mark Elbroch/Panthera. John Cannon is a Mongabay staff writer based in the Middle East. Find him on Twitter: @johnccannonCitations Elbroch, L. M., Marescot, L., Quigley, H., Craighead, D., & Wittmer, H. U. (2018). Multiple anthropogenic interventions drive puma survival following wolf recovery in the Greater Yellowstone Ecosystem. Ecology and Evolution.FEEDBACK: Use this form to send a message to the author of this post. If you want to post a public comment, you can do that at the bottom of the page. Article published by John Cannon Animal Behavior, Animals, Big Cats, Biodiversity, Cats, Cattle, Conservation, Ecology, Environment, Environmental Policy, Environmental Politics, Human-wildlife Conflict, Hunting, Livestock, Mammals, National Parks, Parks, Predators, Protected Areas, Reintroductions, Research, Tagging, Top Predators, Wildlife, Wildlife Conservation, Wolves
Antonio Conte’s side hold a seven point lead at the top, but Tottenham can temporarily trim the gap to four if they beat Bournemouth at White Hart Lane in Saturday’s early kick-off.Alonso admits that would pile the pressure back on Chelsea, who face a tricky trip to Old Trafford to face a United team fuelled by a revenge mission on Sunday.Managed by former Chelsea boss Jose Mourinho, United have already endured a humiliating 4-0 thrashing at Chelsea in October and an acrimonious 1-0 loss on their return to Stamford Bridge in the FA Cup quarter-finals in March.But Mourinho’s fifth placed team, four points behind fourth placed Manchester City in the Champions League qualification scrap, are unbeaten in their 21 league matches since that first painful loss to Chelsea this season.“It will be tougher this time around. They are one of the best teams in England, no doubt,” Alonso said.“It will be a very hard game, even more so after losing twice against us. They will give even more to try and beat us.“We will have to do the same or more than before to get another win. They will be hard to beat. We will have to be ready.”Chelsea, unbeaten in their last 12 meetings with United, have won back to back matches since their shock defeat against Crystal Palace, but Tottenham remain hot on their heels.Pochettino’s side have reeled off six successive victories, sparking dreams of winning the club’s first English title since 1961 and finishing above bitter rivals Arsenal for the first time since 1995.They currently sit 14 points clear of Arsenal, but Pochettino is understandably more concerned about catching Chelsea than earning north London bragging rights.“I think we’re playing and fighting for bigger things,” said Pochettino, who may hand a first start to Harry Kane since the striker’s ankle injury five weeks ago.“If we look at the bigger picture it’s to try to reduce the gap with Chelsea. I think today it’s not important the gap we have with Arsenal.“The most important thing is to do our job, try to win games and try to reduce the gap with Chelsea.”– Furious –Arsene Wenger and his Arsenal flops head to Middlesbrough looking to redeem themselves in the eyes of their furious fans after their shocking 3-0 defeat at lowly Crystal Palace on Monday.Subjected to vitriolic abuse from supporters during their fifth defeat in their last eight games and labelled as “cowards” by former Liverpool defender Jamie Carragher, Wenger’s sixth placed side can’t afford another debacle as they try to close the seven-point gap on the top four.Wenger, who endured calls for his resignation, has led Arsenal into the Champions League for the last 19 years, but that record is in severe danger and a defeat at the Riverside Stadium might usher the beleaguered Frenchman towards the exit.“This isn’t Arsenal in this moment in time. We thought we’d got out of this little rough patch,” Gunners winger Theo Walcott said.“Hopefully we haven’t been dragged straight back into it, but judging on that performance, it looks like we have.”Second bottom Middlesbrough, six points from safety and without a win in 14 league matches, have no margin for error either as they try to avoid relegation.City travel to Southampton, while third placed Liverpool are at West Bromwich Albion.Bottom of the table and 10 points from safety, Sunderland will surely be doomed to the drop if they lose at home to West Ham.Beaten by a controversial penalty from Antoine Griezmann in Atletico Madrid’s 1-0 Champions League quarter-final first leg victory on Wednesday, Leicester will look to take out their frustrations on Crystal Palace.Fixtures (5pm unless stated):SaturdayCrystal Palace v Leicester, Everton v Burnley, Southampton v Manchester City (7:30pm), Stoke v Hull, Sunderland v West Ham, Tottenham v Bournemouth (2:30pm), Watford v SwanseaSundayManchester United v Chelsea (6pm), West Brom v Liverpool (3:30pm)MondayMiddlesbrough v Arsenal (10pm)0Shares0000(Visited 1 times, 1 visits today) 0Shares0000Marcos Alonso attends a press conference on May 13, 2015 © AFP/File / FILIPPO MONTEFORTELONDON, United Kingdom, Apr 14 – Chelsea defender Marcos Alonso has warned the leaders to beware of a Manchester United backlash, while Mauricio Pochettino believes Tottenham can provide a dramatic finale to the title race.With just seven games remaining, Chelsea are looking to land the knockout blow as they slug it out with second placed Tottenham in the fight for Premier League supremacy.
AD Quality Auto 360p 720p 1080p Top articles1/5READ MOREWhicker: Clemson demonstrates that it’s tough to knock out the champ According to Pilavyan’s plea agreement, he recruited Medicare beneficiaries who were willing to sign up for home health services, inducing some to accept services by paying them approximately from $100 to $400 in cash. After signing up the Medicare beneficiaries, Pilavyan would refer them to Provident Home Health Care Services, which paid Pilavyan approximately $1,200 to $1,700 per Medicare beneficiary for those that received intermittent care and approximately $4,800 per Medicare beneficiary for twice-a-day care. The Medicare beneficiaries were not confined to the home and did not need skilled nursing or therapy services. Pilavyan also admitted that, in an effort to conceal payments he was receiving from Provident, he directed Perez to make some payments in cash and others in checks that were made out to other entities. In sentencing Pilavyan, Judge Wilson said the defendant’s conduct “corrupts a program designed to help the poor.” The judge added: “He’s damaging millions of people who need Medicare and government services.” IRS-Criminal Investigation Special Agent in Charge Debra D. King stated: “The sentence of 10 years in prison in this case should speak volumes to those individuals who choose to undermine the integrity of our federal healthcare systems. IRS Criminal investigators are highly skilled in tracing financial transactions that lead to exposing money laundering. IRS-Criminal Investigation will continue to work with our law enforcement partners in combating healthcare fraud.” The owner of a Pasadena-based outfit that recruited patients to receive home health care in a scheme that defrauded Medicare out of more than $7 million has been sentenced to 120 months in federal prison. Arthur Pilavyan, 33, of Altadena, was sentenced Monday afternoon by United States District Judge Stephen V. Wilson, who also ordered Pilavyan to pay $7 million in restitution to Medicare, the federal health care program. Pilavyan pleaded guilty in July to health care fraud, conspiracy and money laundering. When he pleaded guilty, Pilavyan admitted that over the course of about 18 months, he caused the submission of fraudulent claims to Medicare in excess of $8 million. Medicare paid $7 million of the claims, and almost $4 million went to Pilavyan. Pilavyan operated as a “capper” who recruited Medicare beneficiaries to receive home health services. Pilavyan admitted in his plea agreement that he conspired with Lourdes Perez, the owner of Provident Home Health Care Services in Eagle Rock, who is currently serving a 46-month prison term. For more news and observations about crime in Los Angeles and the San Fernando Valley, check out the Daily News’ crime blog by clicking here.160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set!
Manchester United manager Jose Mourinho has said only Tyrone Mings knows if his stamp on Zlatan Ibrahimovic in the 1-1 draw with Bournemouth was intentional or not.The Premier League sides played out an incident-filled draw at Old Trafford on Saturday afternoon, where two unsavoury incidents between Ibrahimovic and Mings stole the headlines.Read more: ‘Underperforming and overrated!’ Fans react to Paul Pogba’s performance v BournemouthBoth men were lucky to escape red cards after Mings first stamped on the United striker’s head when he lay on the floor, with Ibrahimovic later seeming to retaliate with an elbow to the defender’s face in an aerial challenge.Ibrahimovic and Mings both denied intent, with the Red Devils star insisting Mings ‘jumped into my elbow’ and the Bournemouth man pleading that ‘off the ball stuff like that isn’t in my game’.However, following the game Mourinho refuse to speak at length about the incident, insisting that, to him, any retrospective ban for the defender would be inconsequential.“I’m a football man, I’m in football for many, many years, I don’t like to speak after matches what happened during matches,” Mourinho said.“What happened during matches, happened during matches and the referee was there. If you ask me that I am happy if Tyrone Mings gets three or four or five matches ban, I really don’t care about it. He knows what he did, he knows better than anyone what he did. He knows better than the referee the intention or the emotion of the moment.”“I don’t want to speak about it, it’s not important for me.”Mourinho was far more interested in talking about how his side failed to win a game which would have seen them climb into the top four.United has 20 efforts on goal but just couldn’t find a way past man-of-the-match Artur Boruc on the second-half, with the goalkeeper saving an Ibrahimovic penalty.Referee Kevin Friend was the centre of attention throughout the game following a number of questionable decisions – namely failing to spot the two incidents between Ibrahimovic and Mings.But Mourinho insisted Boruc’s stubborn display was to reason for the draw, not the referee.“Once more we deserved to win by far but we didn’t and we lost two points and we lost a good opportunity to close the gap and jump a little bit,” added the United boss.“The referee made his decisions, I always defend that the referee is the one that has the decisions.“Two important decisions Kevin [Friend] had it right, the two penalties are two penalties, no doubt about it so for me the referee was good and if we didn’t win it was because Boruc made an amazing performance.”
“Obviously if he does something completely out of the blue on Saturday, we’ll have to adapt. Hopefully if we’re prepared properly then we can be adapted to whatever they can throw at us.”Canning is anticipating a big crowd at Ibrox and said that Caixinha’s arrival might serve as extra motivation for players. After seeing his side lose 6-0 to the Glasgow side recently, he said players will need to be on top of their game but that taking a point or three was a possibility.“The atmosphere will be intense as well, with the new manager coming in,” he said. “It’ll be similar to when we played them on the opening day of the season. “It’ll be a big crowd, a big atmosphere and the players will desperate to impress and do well. So we need to sure that we stand up to that, we defend properly and we’re organised. Hamilton manager Martin Canning has said that his team may need to show they are adaptable when they face Rangers this weekend.Accies will travel to Ibrox to play a Rangers side taking to the pitch under new manager Pedro Caixinha for the first time. Canning says that he’s tried to learn what he can about his Portuguese counterpart’s style but his players may have to react to surprises in the line-up or tactics.“I saw a bit of his interview yesterday and I thought he spoke very well,” Canning told STV. “Obviously when you’re going to play a team with a new manager, particularly one that you don’t know too well, there’s a question mark over what they’ll do.“All you can do is as much work as you can, which we’ve done to think that we’ll get that part of it right. “We have to make sure they don’t hurt us because of a lack of concentration, which is what happened last time. “If you look back at it we played very well for large parts of that game. Obviously decisions went against us within the game and there were individual lapses of concentration. “It was never a 6-0. If the concentration levels are high and disciplie is good then there’s no reason why we can’t go there and get a result.”
Share This!Well, while we just started the 2018 Epcot Flower and Garden Festival, we’re always looking towards the next festival for the park.The 2018 Epcot Food and Wine Festival will be the 23rd year for the event and it will once again take place for 75 days total; occurring from August 30 until November 12.The Epcot Food and Wine Festival not only features incredible new and favorite dishes and beverages at the marketplace kiosks, but guests can also experience seminars, concerts, special events, private meals, celebrity chefs, and more.Each year, the Epcot Food and Wine Festival is a ton of fun to get to experience and as more details get released, I’ll make sure to share them with you!
South Africans supported the 2010 Fifa World Cup and national team Bafana Bafana as a nation united. (Image: MediaClubsouthafrica.com. For more free photos, visit the image library)On 24 September 2010, South Africa celebrates its national Heritage Day, which aims to highlight and promote the country’s diverse cultural expressions – such as music, languages, food, and craft – and heritage. These important factors together contribute significantly to nation building.During this year’s Heritage Month, the South African government will celebrate the successes of the 2010 Fifa World Cup, and the contribution of all South Africans in making the tournament the triumph that it was.While events will take place all around the country under the theme Celebrating 2010 Fifa World Cup successes: our heritage, the main gathering will be held at the Moses Mabhida Stadium in Durban on 24 September, with President Jacob Zuma in attendance.South Africa’s globally acclaimed hosting of the World Cup has instilled a spirit of hope and the belief that the country can achieve even greater things.“The successful hosting of the tournament has become part of our legacy and national heritage, and will always be a source of inspiration and hope to future generations,” said government spokesperson Themba Maseko.‘Keep the spirit of ubuntu going’Earlier in September, Arts and Culture Minister Lulu Xingwana urged South Africans to use Heritage Month to deepen the country’s humanity and unity, as they did during the World Cup.Let us work together to sustain the spirit of ubuntu and patriotism that prevailed during the global event,” Xingwana said.She urged South Africans to celebrate their collective achievements during the Fifa World Cup, from the building of infrastructure to the feeling of goodwill and exuberance that pervaded the country. The hard work and sacrifices of the various sectors of society during the World Cup is just cause for celebration this Heritage Day.“We believe that it is important to sustain the positive memory [of the World Cup], and mobilise all the sectors of our society in the celebration of this distinctive period in the history of our country,” Xingwana said.She added that it was important to keep the World Cup momentum going, and to commit as a nation to strive towards social cohesion.• Source: BuaNews
Less than a decade has passed since Dell was the gold standard in PC sales. Eschewing retail stores in favor of a website where shoppers could customize their own laptops, Dell offered low-cost, well-designed computers and built a supply chain that was the envy of the industry. Today the company announced a plan to shed $2 billion in expenses, setting the stage for a new round of cutbacks and layoffs. What happened?In a word: tablets. Introduced in early 2010, Apple’s iPad signaled a new era in personal computing, one in which the traditional PC appears destined to play an ever more sidelined role. The streamlined form factor hit Dell hard in what had always been its core operations: Windows-based desktops and laptops. Asian competitors like Lenovo and Asus also offered stiff competition on the low end of the market.Several years ago, after Dell’s growth began to slow, Michael Dell stepped back into the CEO role to turn things around, pushing the company into software and IT services. But the PC business has continued to decline: Revenues from notebooks fell 10% in the most recent quarter, and the company cited iPads and other tablets as the main culprit. Even so, PCs still account for about 54% of Dell’s total revenue.Not for much longer, though. Following a slump in Dell’s share price that has shrunk its market value by a third since February, Michael Dell told analysts today that the company will cut its costs by $2 billion during the next three years. Bearing the brunt of the cuts: Dell’s once-thriving PC business.The restructuring will accelerate Dell’s push into IT services, consulting and software, areas of tech already dominated by big names like IBM and HP. The company estimates enterprise solutions and services will make up 31% of revenue by early next year, up from 23% in 2008. Dell described the company’s software business as “modest” but holding more growth potential than its aging PC business. It is capable of making Dell a company “unencumbered by a legacy of old stuff,” he said.Dell’s stock closed up 2.6% Wednesday at $12.27 a share. On Tuesday, the stock traded as low as $11.68 a share, its lowest level in nearly two years. As recently as 2005, the stock traded above $40 a share.Dell isn’t alone in having an aging PC business hanging like an albatross around its neck. HP bought Compaq in 2002, and its PC division still comprises 31% of its revenue. But HP pushed into IT services much earlier, and the slowdown in PC sales hasn’t weighed as much on its shares. HP, however, has considered spinning off its PC business into a separate company, a move favored by some of its investors.Apple’s desktop and notebook computers made up only 13% of its revenue last quarter, but the company has mined the high end of that market with a design that appeals to that niche. Only a small portion of the PC market is willing to pay the prices Apple charges, but it keeps Apple from competing with low-cost PC from Asian manufacturers. Apple has instead focused on lower-cost devices like the iPad and the iPhone, which make up 17% and 58%, respectively, of its total revenue.Despite the rise of tablets, the PC market isn’t going away any time soon, especially in the enterprise market. But neither is the PC market the growth industry it was for two decades. In fact, it’s becoming more of a commodity market, one that Lenovo, Acer and others are very good at competing in. The real growth is in designing and innovating new devices, like smartphones and tablets. And despite its best efforts, Dell hasn’t emerged as much of an innovator in either of those new markets.Michael Dell told analysts the tech industry is “constantly in transition.” And so, it seems, is Dell. But it’s one thing to be leading the charge and another to be changing horses just to keep up. With today’s announcement, Dell has shifted decisively from the former to the latter. Tags:#biz#business Related Posts 8 Best WordPress Hosting Solutions on the Market kevin kelleher Top Reasons to Go With Managed WordPress Hosting A Web Developer’s New Best Friend is the AI Wai… Why Tech Companies Need Simpler Terms of Servic…
Image from Pixabay.com, CC0 Return to article. Long DescriptionImage from Pixabay.com, CC0In the final webinar of their 2019 series on autism, the Family Development Early Intervention (FDEI) team will discuss the inclusion of young children with autism in a variety of settings. Recently the team sat down with several experts in the field of early childhood special education who each share a passion for inclusion. In the weeks leading up to the final webinar on Dec. 4, 2019, these conversations will be shared here.This week, Dr. Jenna Weglarz-Ward, assistant professor at the University of Nevada, Las Vegas, discusses the inclusion of young children with disabilities in childcare settings. Dr. Weglarz-Ward has worked in the field of special education and early childhood for 20 years in a variety of roles including preschool teacher, childcare provider, early interventionist, literacy tutor, therapeutic recreation staff, and parent. She values family-centered and play-based practice that aims to best support children’s development regardless of ability level. Her research focus includes pre-service education, collaboration in early childhood, and recommended practice.Audio Playerhttps://militaryfamilieslearningnetwork.org/wp-content/uploads/2019/11/JWeglarzWard.mp300:0000:0000:00Use Up/Down Arrow keys to increase or decrease volume.The transcript for this interview can be found here.Resources Mentioned in the InterviewChecklists for Providing/Receiving Early Intervention Supports in Child Care Settings by Rush & SheldonDivision for Early Childhood (DEC) Recommended PracticesEarly Childhood Technical Assistance Center – Teaming and Collaboration ResourcesEarly Intervention and Child Care…Natural Partners in Natural Environments
The IRS is letting taxpayers make a late election out of 100% bonus depreciation, or revoke a previous election out, for tax years that include September 28, 2017. The Tax Cuts and Jobs Act (TCJA) increased the 50% bonus depreciation rate to 100% for property acquired and placed in service after September 27, 2017. The IRS is providing these new election procedures in Rev. Proc. 2019-33 because proposed regulations explaining the ins and outs of TCJA’s 100% bonus depreciation rate weren’t issued until after many taxpayers filed their returns.Normally a taxpayer that wants to make a late election out of bonus depreciation or revoke a previous election out must file a costly letter ruling request for IRS permission based on reasonable cause.Of course, taxpayers must analyze their particular situations to determine whether it makes sense to take advantage of the IRS relief.Late Election Out Limited to 100% Bonus PropertyThe late election out of 100% bonus depreciation only applies to property within a property class acquired and placed in service after September 27, 2017, in the tax year that includes September 28, 2017. This property is eligible for the 100% bonus rate. A 50% rate applies to property placed in service before September 28, 2017.Example: A calendar year taxpayer placed in service a machine, 5-year property, on January 15, 2017 and acquired and placed in service another machine, also 5-year property, on October 15, 2017. The taxpayer claimed bonus depreciation on both machines. No other property in the 5-year property class was placed in service in 2017. If the taxpayer makes a late election out of bonus depreciation, it will apply only to the 100% bonus machine placed in service on October 15, 2017, even though both machines are 5-year property.What About Code Sec. 168(k)(7)?A good argument can be made that limiting the late election to property within a property class that is placed in service after September 27, 2017, does not strictly comport with Code Sec. 168(k)(7) . That section, which provides the election out, states: If a taxpayer makes an election under this paragraph with respect to any class of property for any taxable year, [bonus depreciation] shall not apply to any qualified property in such class placed in service during such taxable year. A strict reading says that an election out applies to an entire class of property placed in service during the tax year. However, the IRS apparently believes that in special circumstances it can allow taxpayers to elect out of bonus depreciation for only a portion of a property class if the bonus rates for property within that class differ based on the placed in service date.Deemed Election Out of Bonus DepreciationThe IRS relief also includes a deemed election out of bonus depreciation for property acquired and placed in service after September 27, 2017, in a tax year that includes September 28, 2017.A taxpayer normally must submit a statement with its return indicating that it is electing out of bonus depreciation, and specify the class or classes of property that the election applies to. The deemed election out dispenses with this requirement.Specifically, a taxpayer is deemed to have elected out of bonus depreciation with respect to property acquired and placed in service after September 27, 2017, within a property class if the taxpayer did not claim bonus depreciation on any of the property within the class that was placed in service after September 27, 2017.Example: Assume the taxpayer in the preceding example did not claim bonus depreciation on either machine, or only claimed bonus depreciation on the machine placed in service on January 15, 2017. No election out statement was filed. The taxpayer is now deemed to have elected out of 100% bonus depreciation for the machine placed in service on October 15, 2017.Revocation of Election Out of Bonus DepreciationTaxpayers could make a valid election out of bonus depreciation by filing an election statement for an entire class of property that includes property acquired and placed in service after September 27, 2017, in a tax year that includes September 28, 2017. These taxpayers may now revoke the election without IRS consent.It appears that the revocation applies to all property within the property class. Rev. Proc. 2019-33 does not specifically limit the revocation to property within a property class that was placed in service after September 27, 2017. The IRS may need to clarify this issue.Taxpayers may use these same procedures to revoke the deemed election out that is discussed above.How to Claim ReliefTo makes the late election out or revoke an election out of bonus depreciation, the taxpayer must file:an amended return for the tax year that includes September 27, 2017, oran accounting method change within the first three tax years that follow the tax year that includes September 27, 2017.The amended return option expires once the taxpayer has filed a return for the tax year that follows the tax year that includes September 28, 2017.This means, for example, that a calendar year individual, single member LLC, or C corporation with an October 15, 2019 filing extension for the 2018 tax year must file an amended 2017 return before filing its 2018 return by the October 15, 2019 extended deadline. The extended due date for partnerships, S corporations, and multi-member LLCs is September 15, 2019.Due to the tight deadline for filing an amended return, most taxpayers interested in this relief will file an accounting method change on Form 3115. The change is filed under the automatic consent procedures and requires a Code Sec. 481(a) adjustment.For additional information on the election out of bonus depreciation see the CCH Answer Connect Topic Page entitled Bonus Depreciation or First-Year Additional Depreciation Allowance.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.