A U.S. citizen was a bona fide U.S. Virgin Islands resident for two of three tax years at issue. For those two years, the individual had the intent, physical presence, social relationships, and personal representations to show that he was a bona fide resident.Activities in the U.S. Virgin IslandsThe individual built his own company to manufacture and distribute surge suppression devices. The company was located in Florida. His attorney and other individuals formed a company in the Virgin Islands to take advantage of certain economic incentives offered by the Virgin Islands. Then, they asked the taxpayer to join their business as a consultant and limited partner. The individual’s employment agreement required that he become a Virgin Islands resident. For the three years at issue, on the advice of his accountant and his attorney, the individual filed tax returns with the Virgin Islands Bureau of Internal Revenue (VIBIR). But, he did not file any returns with the IRS.The IRS prepared substitute returns for the individual. Then, it issued him a notice of deficiency for the years at issue. The IRS determined that:the individual was not a Virgin Islands resident;all transactions between the individual and the Virgin Islands company lacked economic substance;the individual could not exclude his gross income; andthe individual had to file returns with the IRS andhe was liable for penalties.Bona Fide U.S. Virgin Islands ResidentA bona fide resident of the U.S. Virgin Islands must file income tax returns with the U.S. Virgin Islands tax authorities. A bona fide resident does not report gross income to the IRS as long as:he properly reports all income;he identifies the source of the income; andhe pays the tax.The tax code generally defines a “bona fide resident” as a person who:is present for at least 183 days during the tax year in the Virgin Islands;does not have a tax home outside the Virgin Islands during the tax year anddoes not have a closer connection to the U.S. or a foreign country than to the possession.However, this definition of “bona fide resident” did not apply to the tax years at issue in this case. Instead, the court analyzed four broad categories to determine whether the taxpayer was a bona fide resident:the taxpayer’s intent;his physical presence;his social, family, and professional relationships; andthe taxpayer’s own representations.Bona Fide Resident for Two of Three YearsFor the first of the three tax years, the individual was not a bona fide resident of the Virgin Islands. He was in the Virgin Islands for eight days over the course of three visits. He did not have a permanent residence at the end of the tax year. In addition, he did not spend enough time in the Virgin Islands to establish social connections.For the second tax year, the individual intended to be a resident at the close of the year. His credit card and bank transaction history placed him in the Virgin Islands for 50 days, and in Florida for 149 days. At the end of the year he was present in the Virgin Islands for 11 days and in Florida for seven days.However, the individual had a Virgin Islands driver’s license and a residence to which he financially contributed. In addition, he worked for his businesses while he was in the Virgin Islands. He had a consistent physical presence in the Virgin Islands during the year. And, his family was a part of his life there.For the third tax year, the individual’s credit card and bank transaction history placed him in the Virgin Islands for 77 days, but in Florida for 99 days. However, he was in the Virgin Islands for a part of each of 10 of the 12 months of the year.Also, the individual spent more time in the Virgin Islands and less time in Florida during that year than the previous year. Therefore, based on the totality of the circumstances, the individual was more than a “transient” or a “sojourner” for the third tax year.T.L. Sanders Est., TC Memo. 2018-104, Dec. 61,215(M) Login to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative.
Every Saturday morning, I am greeted at my front doorstep by a log of newspaper about 6 inches in diameter advertising all the latest sales and must-have items. I have to admit that coming from the UK, this weekly delivery of generic sales pitches continues to take me off-guard even though I’ve made Canada my home for going on three years. We didn’t have this weekly onslaught of generic promotional materials and I continue to be surprised that retailers are spending their money this way. It’s very expensive and they are failing to make any personal connection because 90% of the information in those flyers is irrelevant to me. To this day, I pick up the log and take it straight to the recycling bin wondering how many other people do the same.Fortunately, not all companies are stuck in the past where marketing efforts are concerned. Starbucks offers a stark contrast to businesses that depend on outdated sales tactics. I am a big fan of Starbucks and use their mobile app all the time. When you look at companies who making a customer connection, I believe that Starbucks is on the right track.Not only are they showing leadership in engaging one-on-one with their customers, they are also connecting with social environments that appeal to their customers like Spotify, Lyft and many others. Building on these social connections, Starbucks is starting to know as much about your personal choices as the likes of Google and Amazon because you are so engaged with their app and their app is then connected with the other activities that you will want to participate in.Why does it matter that Starbucks gets to know me and my preferences? It will, quite simply, allow them to reach out to me personally and provide offers that are much more relevant to my likes, which undoubtedly, will drive me back into their locations more frequently.So is the strategy working? The proof is in the pudding: Starbucks has delivered a dramatic financial turnaround its 2015 fiscal year with comparable store sales increasing 8% globally and 9% in North America, and total sales up 4%. Howard Shultz, Starbucks’ CEO is not only credited with saying ‘you can’t cut your way to a digital transformation’ but also noted: “Our results underscore the success of the investments we continue to make in our people and business, in new beverage and food innovation and in groundbreaking technology innovation that is deepening our connection to customers everywhere.”In Canada, we recently had the opportunity to talk with Montreal-based Thirdshelf, which has developed a cloud-based customer loyalty program that analyses small and mid-sized retailers’ point of sale data and automates programs that are personal and targeted. Antoine Azare, the company president says many small businesses think they know what their customers are buying or what their top selling items are, but the data tells a different story. By helping small businesses tap into the power of data analytics and make a more personal connection with customer, they’re driving sales.I believe that data is the absolutely the key for businesses to succeed in this new era of transformative business change. Sir Francis Bacon is credited with saying knowledge is power. If we agree that knowledge is power, then data is a significant source of power today. The more data you have about your business and the people you transact with; the greater value you can derive for your business.Moving beyond retail examples, there are significant opportunities for personalization in other industries, like health care. A personalized approach to medicine could not only reduce the cost associated with health care delivery (which few would disagree is unsustainable) but it can also provide a better level of care.Technology can play a role by providing doctors and nurses in hospitals with rapid access to real time patient information everywhere in a facility, helping patients return to their home sooner with remote monitoring services and delivering home health care more effectively. ALIO Health, is a good example of efficient home care delivery. The company leverages technology and automates workflow to dramatically cut the cost of home health care delivery, while improving outcomes.In Intel’s work with the Michael J. Fox Foundation, we are using wearable devices and sensors, coupled with big data analytics to improve monitoring and treatment of Parkinson’s disease. The effort underway will help researchers more accurately measure the progression of symptoms and could ultimately assist in the development of more targeted treatment for patients.There is a further opportunity for transformation in health research that technology is already driving. Consider the possibilities for researchers or doctors around the world connecting with each other through a common database or connected environment to help each other share knowledge and experience with conditions that might be rare or unheard of locally, but have been encountered in other corners of the globe. You’re opening up a world of medical experience and knowledge that can be brought back home to help patients get more accurate diagnosis and treatment.Canada is clearly in a global leadership position when it comes to genome research, as evidenced by the groundbreaking work underway at The Centre for Applied Genomics. With the continual re-investment in the technologies leveraged by researchers, we’ve reached a place where genome mapping can take place in 24 hours where it used to take months or a year just a decade ago. With the reduction in mapping time, we will have more rapid insight and the ability to generate personalized medical treatments.And without delving into the realm of science fiction, we are close to personalized drug treatments made possible from our ability to map the genome more quickly which allows doctors to better understand the impact of a specific drug on an individual instead of prescribing broad spectrum generic drugs. The next piece will be using 3D printing technology to actually ‘print’ that drug for an individual.I believe that the days of a generic, shotgun approach are a thing of the past. We are entering a very exciting time where business, health care organizations and the research community have not only the opportunity but now also have the ability to connect in a more personalized way with their customers, colleagues or patients and I believe that has real, tangible value.Is your business or organization ready to get personal? It’s time.
Tomorrow in a public meeting, the U.S. Patent and Trademark Office will be discussing how it can better handle patents filed jointly in the United States and other countries. Democrats on the Senate Environment and Public Works Committee are none too pleased with Senator Lisa Murkowski (R–AK) and her plans to defang an EPA keen on regulating greenhouse gases.The U.S. Food and Drug Administration rolled out the first phase of its transparency initiative today: A “web-based curriculum” aimed at educating the public about what it actually does.Sign up for our daily newsletterGet more great content like this delivered right to you!Country *AfghanistanAland IslandsAlbaniaAlgeriaAndorraAngolaAnguillaAntarcticaAntigua and BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBolivia, Plurinational State ofBonaire, Sint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman IslandsCentral African RepublicChadChileChinaChristmas IslandCocos (Keeling) IslandsColombiaComorosCongoCongo, The Democratic Republic of theCook IslandsCosta RicaCote D’IvoireCroatiaCubaCuraçaoCyprusCzech RepublicDenmarkDjiboutiDominicaDominican RepublicEcuadorEgyptEl SalvadorEquatorial GuineaEritreaEstoniaEthiopiaFalkland Islands (Malvinas)Faroe IslandsFijiFinlandFranceFrench GuianaFrench PolynesiaFrench Southern TerritoriesGabonGambiaGeorgiaGermanyGhanaGibraltarGreeceGreenlandGrenadaGuadeloupeGuatemalaGuernseyGuineaGuinea-BissauGuyanaHaitiHeard Island and Mcdonald IslandsHoly See (Vatican City State)HondurasHong KongHungaryIcelandIndiaIndonesiaIran, Islamic Republic ofIraqIrelandIsle of ManIsraelItalyJamaicaJapanJerseyJordanKazakhstanKenyaKiribatiKorea, Democratic People’s Republic ofKorea, Republic ofKuwaitKyrgyzstanLao People’s Democratic RepublicLatviaLebanonLesothoLiberiaLibyan Arab JamahiriyaLiechtensteinLithuaniaLuxembourgMacaoMacedonia, The Former Yugoslav Republic ofMadagascarMalawiMalaysiaMaldivesMaliMaltaMartiniqueMauritaniaMauritiusMayotteMexicoMoldova, Republic ofMonacoMongoliaMontenegroMontserratMoroccoMozambiqueMyanmarNamibiaNauruNepalNetherlandsNew CaledoniaNew ZealandNicaraguaNigerNigeriaNiueNorfolk IslandNorwayOmanPakistanPalestinianPanamaPapua New GuineaParaguayPeruPhilippinesPitcairnPolandPortugalQatarReunionRomaniaRussian FederationRWANDASaint Barthélemy Saint Helena, Ascension and Tristan da CunhaSaint Kitts and NevisSaint LuciaSaint Martin (French part)Saint Pierre and MiquelonSaint Vincent and the GrenadinesSamoaSan MarinoSao Tome and PrincipeSaudi ArabiaSenegalSerbiaSeychellesSierra LeoneSingaporeSint Maarten (Dutch part)SlovakiaSloveniaSolomon IslandsSomaliaSouth AfricaSouth Georgia and the South Sandwich IslandsSouth SudanSpainSri LankaSudanSurinameSvalbard and Jan MayenSwazilandSwedenSwitzerlandSyrian Arab RepublicTaiwanTajikistanTanzania, United Republic ofThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUnited StatesUruguayUzbekistanVanuatuVenezuela, Bolivarian Republic ofVietnamVirgin Islands, BritishWallis and FutunaWestern SaharaYemenZambiaZimbabweI also wish to receive emails from AAAS/Science and Science advertisers, including information on products, services and special offers which may include but are not limited to news, careers information & upcoming events.Required fields are included by an asterisk(*)Even facilities that build nuclear weapons are looking at wind power.
Jupp Heynckes is back at Bayern Munich.The 72-year-old Heynckes, who led the club to a Champions League, Bundesliga and German Cup treble before retiring in 2013, will take over on Monday until the end of the season, Bayern said Friday.It will be his fourth time coaching Bayern.”There is a great deal of trust between Jupp Heynckes and Bayern,” club chairman Karl-Heinz Rummenigge said. “This has been shown again by the conversations that (president) Uli Hoeness, (sporting director) Hasan Salihamidzic and I have held. We are very grateful to Jupp for agreeing to be our head coach. He is the ideal coach for Bayern at the moment.”Previous coach Carlo Ancelotti was fired after 14 months in charge on September 28 following Bayern’s 3-0 loss to Paris Saint-Germain in the Champions League.Despite winning the Bundesliga in his first season, Ancelotti was on shaky ground after a poor start to the league this season. Bayernis already five points behind leader Borussia Dortmund after seven matches.”Heynckes is a master of leadership and tactics,” Salihamidzic said. “We are convinced that he is exactly the right man to lead the team from the current situation back to success to achieve our goals.”Heynckes will be assisted once again by Peter Hermann and Hermann Gerland. His appointment had been delayed while Bayernwaited for Hermann to be released by second-division club Fortuna Duesseldorf, where he was a coach.Hermann worked with Heynckes for two seasons at Bayer Leverkusen and then another two at Bayern before both signed off with the treble in 2013. He said the decision to leave Duesseldorf was “very difficult.”advertisement”But I have a bond with Jupp Heynckes and I want to do him the favor,” Hermann said. “I owe him a lot and want to give him something back.”Gerland, who had stayed on as assistant coach after Heynckes’ departure in 2013, was most recently in charge of Bayern’s youth academy, where he is due to return at the end of the season.”I would not have returned to any other club in the world, but Bayern Munich is an affair of the heart for me,” Heynckes said. “My training team and I will now do everything for the team to present successful soccer to the fans again. I’m really looking forward to this task.”Heynckes was a prolific forward during Borussia Moenchengladbach’s golden era in the 1960s and 70s, when he also represented West Germany, winning the European Championship in 1972 and the World Cup two years later.After his retirement as a player, Heynckes’ coaching career began at Moenchengladbach in 1979, first as assistant, then as head coach for eight seasons before his first stint at Bayern from 1987-91, when he led the team to two Bundesliga titles.Work in Spain followed, at Athletic Bilbao, Tenerife and Real Madrid, where he won the Champions League in 1997. After further spells at Benfica, Bilbao again, then Schalke and Moenchengladbach again, he returned to Bayern in a caretaker role in 2009 to replace Jurgen Klinsmann.After Leverkusen, Heynckes returned to Bayern for his third stint in 2011, making up for second-place in the Champions League, Bundesliga and German Cup in 2012 by winning them all the following season.By then Bayern had already announced Pep Guardiola would take over for the 2013-14 season, effectively forcing Heynckes to step aside. He later announced his retirement.Both Guardiola and Ancelotti, who won the Bundesliga every season, suffered by way of comparison to Heynckes’ treble achievement. Guardiola failed to win the Champions League in his three seasons, while Ancelotti’s side was outclassed by eventual champion Madrid last season.Hoeness reportedly has Germany’s coach of the year, Julian Nagelsmann, earmarked to take over next season. The 30-year-old Nagelsmann saved Hoffenheim from relegation in his first season, then led it to European soccer after its best ever season in his next.Hoffenheim was level on points with Bayern after seven rounds of the Bundesliga and loath to let Nagelsmann go before the season ends. In Heynckes, Bayern is turning to a trusted hand.
AJ Styles came out on top yet again and emerged victorious in the six-pack challenge to retain his WWE championship at World Wrestling Entertainment’s (WWE) latest pay-per-view Fastlane.While this result surprised a few to some extent, the biggest shocker came when Auska decided to show up after Charlotte Flair’s match with Ruby Riot for the WWE SamckDown Live women’s championship.After a high-octane match, Charlotte finally got the better of the leader of the Riot Squad and made her tap out. As she celebrated her victory, the Empress of Tomorrow decided tuned up and confronted Flair. She also pointed towards the Wrestlemania sign before Flair left the arena.Asuka had earlier won the Royal Rumble and she was expected to challenge Alexa Bliss for the title at the ‘showcase of the immortals’ in April. She even confronted the RAW women’s champion Bliss and made her tap out in a one-on-one match at RAW and was involved in a rivalry with her friend Nia Jax as well. However, with the latest move of the Japanese, it looks like Charlotte will be the one, who will have her work cut out to end Auska’s unbeaten run in the WWE.After a successful defense of the #SDLive #WomensTitle at #WWEFastlane, @MsCharlotteWWE was greeted by her challenger for @WrestleMania… @WWEAsuka! https://t.co/1eUCno53rw pic.twitter.com/FyPigEChMVWWE (@WWE) March 12, 2018But, it didn’t take people much time to move on from the shock as the six-pack challenge for the WWE championship was a good ride for the fans.The match started with a bang, with John Cena giving ‘Attitude Adjustments’ to everyone in the match, who charged at him barring the champion, who refrained from making a move. Cena and Styles then started hammering each other before the 16-time champion was surrounded by the other competitors in the ring. All of them attacked Cena and then threw him out of the ring.Ziggler then took charge and almost pulled off a victory after hitting Cena with a famouser but Cena kicked out. Cena then tried to hit an AA on Styles but the champion reversed it and hit Cena with a Style Clash before Zayn saved the pin in the last second.Each of the superstars then attacked one another and almost pulled off victories but someone or the other always cropped in to break the 3-count. However, as people began to get tired, Ziggler and Cena found some momentum and looked the most dangerous, especially after Cena put Styles through the announcers table.advertisementTables are BREAKING…Bodies are FLYING…#WrestleMania dreams are SOARING…It’s all GOING DOWN in the #WWEChampionship #SixPackChallenge match! #WWEFastlane @SamiZayn @FightOwensFight @AJStylesOrg @JohnCena @BaronCorbinWWE @HEELZiggler pic.twitter.com/gSblPveTKhWWE (@WWE) March 12, 2018Ziggler for once got the better of Kevin Owens and went for the pin but Sami Zayn saved it but was soon cleared by Baron Corbin, who took the steel steps and started hitting everyone around. Cena finally overpowered him and hit him with an AA on the steps to almost pull off a victory but Ziggler somehow recovered to save the day.Cena then hit Ziggler with an AA and for some weired reason like he has been doing these days, he went for another to seal the deal. But, Owens hit Cena with a pop-up powerbomb and as he turned, Styles then hit the Phenomenal Forearm to retain his title and confirm his WrestleMania spot.Cena looked dejected as Styles continued his celebration pointing towards the Wrestlemania sign, where he will face Shinsuke Nakamura for the WWE championship on April 8.For Cena, he is again back to square one and has no opponent again for the show of shows.EXCLUSIVE: Unsure of his path to @WrestleMania now more than ever, at the end of the day, @JohnCena has nothing but RESPECT for @WWE Champion @AJStylesOrg. #WWEFastlane pic.twitter.com/KUF1TZHQP0WWE (@WWE) March 12, 2018In other matches:Randy Orton beat Bobby Roode (C) to win the US ChampionshipShinsuke Nakamura beat RusevNatalya and Carmella beat Becky Lynch and NaomiThe Usos (C) vs. The New Day ended in a No Contest
To that end, Greenhouse Gas Protocol (GHG Protocol) recently published two new standards, the Corporate Value Chain (Scope 3) and the Product Life Cycle Standards, which both support companies in taking ambitious action on climate change. These accounting and reporting standards move companies to take a more holistic, full value chain approach to managing GHG emissions, assessing emissions’ impacts all the way upstream and downstream of their operations.Using New Standards to Measure Companies’ Value Chain GHG EmissionsAt a WRI-hosted event in Rio last week, GHG Protocol released a new video about the benefits of the Scope 3 and Product Standards. In the film, executives from companies such as PepsiCo, BASF, and Tesco discuss the important role the standards play in revealing new opportunities for GHG reductions. The GHG Protocol’s new standards also help businesses identify innovative solutions, collaborate with suppliers and customers, and focus a company’s efforts in the right places to efficiently reduce emissions and drive business value.Taking a Value Chain ApproachDue to their global and complex nature, it’s challenging to develop policies to address value chain emissions. However, there are many reasons why companies should take a full value chain approach to measuring, managing, and reducing emissions even without government mandates. The majority of many companies’ emissions occur outside their own operations. Looking at the inventory results from businesses who road tested the draft version of the Scope 3 Standard, on average, 79 percent of their emissions occurred in the value chain. If companies only address emissions within their own operations, they miss significant opportunities to reduce GHGs, address value chain risks, and position operations, products, and services to be more competitive in carbon- and resource-constrained markets of the future.Now is the time to redefine corporate leadership on climate change—before it’s too late. Companies have the potential to be the source of the innovation that solves the climate challenge. Tools like the Scope 3 and Product standards can help them be more strategic in where they apply that innovation in order to achieve large-scale GHG emissions reductions.Read the full versions of our Scope 3 Accounting and Reporting Standard and Product Life Cycle Accounting and Reporting Standard. More information about GHG Protocol’s value chain work is available here and here. Last week’s Rio+20 conference failed to yield strong sustainability commitments from corporations. As Manish Bapna, interim president of the World Resources Institute (WRI) stated earlier this week, companies in Rio didn’t “grasp the fundamental recognition that the planet is on an unsustainable course and the window for action is closing.” The gap between where we need to get to avoid climate change’s worst effects and the actions companies are willing to take to get us there have never been further apart. While governments have an important role to play in setting policies to reduce emissions, legislation on its own will never be enough to put us on a development trajectory that is sustainable. Leadership from business is urgently needed. What Are Value Chain Emissions?In this standard, “value chain” refers to all of the upstream and downstream activities associated with the operations of the reporting company, including the use of sold products by consumers and the end-of-life treatment of sold products after consumer use. For example, looking at a retailer’s value chain emissions associated with sold milk would include methane emissions from cows, producing and transporting the milk, as well as disposal. So the big question is: How do we get bolder climate change action from companies?
zoomImage by WMN Unionized workers of the South Korean shipbuilder Hyundai Heavy Industries held four-hour strike on Wednesday, October 17, Yonhap news agency reported.A similar protest was planned for Thursday, October 18, in anticipation of a commission decision on proposed wage cuts.Namely, the workers are said to be protesting against the proposed 40 pct pay cut to employees of the company’s troubled offshore division who opt to go on paid leave. The workers are legally entitled to 70 pct of the average monthly wage, however, companies can be allowed by the relevant commission to pay lower wages in certain cases.The latest partial strike follows several protests staged over the past few months as HHI’s workers joined forces in opposing the early retirement and unpaid leave plans.The industrial actions come on the back of Hyundai Heavy’s efforts to keep its businesses afloat amid diminishing shipbuilding orders. Specifically, HHI hasn’t received an order for its offshore division since 2014 amid a downturn in the offshore oil and gas sector.As a result, the company said it would temporarily shut down its offshore shipyard, impacting some 2,400 workers, to save money.World Maritime News Staff
Karachi: After over 48 hours, authorities on Tuesday rescued two coal miner and recovered the bodies of eight others who were trapped in a coal mine following an underground fire in Pakistan’s resource-rich Balochistan province. At least 11 miners were trapped on Sunday more than a kilometre underground after the fire started in the coal mine following an electrical short circuit. Rescue efforts were hampered by the fire spreading poisonous gas inside the mine near Balochistan’s capital Quetta. Also Read – Imran Khan arrives in China, to meet Prez Xi Jinping Only two miners could be rescued on Tuesday in the search operation, which has now concluded, Director General Provincial Disaster Management Authority Imran Khan Zarkoon was quoted as saying by the Dawn News. The two have been admitted to Civil Hospital Quetta in critical condition. Another miner was rescued on Monday, he said. The Minister of Mines and Minerals Development of Balochistan Shafqat Fayyaz, said that the authorities were trying their level best to rescue the miners. Also Read – US blacklists 28 Chinese entities over abuses in Xinjiang Balochistan Chief Minister Jam Kamal Alyani has directed the Provincial Disaster Management Authority to deploy its technical team and ensure the safe recovery of the workers, provincial government spokesperson Liaquat Shahwani said. The presence of poisonous gas inside the mine prevented easy access to the mine. Poor working conditions inside coal mines in Balochistan claim the lives of miners on an almost daily basis in Harnai, Sowrange, Dukki, Mach and other parts of the province, but often go unreported, the report said. Coal mining is considered much more hazardous than hard rock mining due to flat-lying rock strata, generally incompetent rock, leakage or explosion of poisonous gases and coal dust, collapsing of mine stopes or general mechanical errors from improper use and malfunctioning of mining equipment, it added. According to the Pakistan Central Mines Labour Federation (PCMLF), between 100 and 200 labourers die on an average in coal mine accidents every year in the country. Last year in August at least 15 people were killed in the Sanjdi area of the province after a coal mine caved in. Following a prolonged rescue operation, the bodies of 13 trapped miners and two volunteers were recovered by authorities.
Noida: Four persons including three brothers were arrested by Noida Special Task Force (STF) police for allegedly duping several banks including ICICI and City bank to the tune of Rs 2.1 crore on the pretext of personal and car loans.According to police, the accused have been identified as Manoj Thakur, Sanjay Thakur, Animesh Thakur and Ajeet Sharma, all four belongs to Gautam Budh Nagar. Manoj, who had failed class 10th is the leader of the gang while Sanjay has done MBA from Delhi University and Animesh is doing CA. All three brothers also have a connection with Nepal and have some group members in Nepal. Also Read – After eight years, businessman arrested for kidnap & murderR K Mishra, deputy superintendent of Noida STF said that the accused were arrested from their rented office in Sector 63 after a raid conducted by police. “The modus operandi was that the accused would start a finance company at different locations and hire fake employees. Personal and car loans would be processed in the names of the employees from different banks but after some time, the accused would flee with the loan amount without repaying the banks,” Mishra said. Also Read – Two brothers held for snatchings”Manoj came in Delhi in 2006 and worked as an executive in idea company. In 2008, he called his two younger brothers after that he changed the company and started works with Airtel. His work was to give connection to the customer. During this period, he collected people IDs and address proof and learnt the art of forgery with documents. Then he opened several companies and opened the salary account of employees of the company with several banks. They also took personal and car loans in the name of their employees by forgery documents and they fled with money and shut the company,” Mishra added. As many as 56 accounts of the accused have come to the fore with one account with Rs 22 lakhs being frozen while over Rs 60,000 in Nepali currency has been recovered, said police.
CALGARY — The Transportation Safety Board says the fatal crash of a small plane west of Calgary last year is likely to have happened during simulated engine failure training while the plane was too low to the ground to regain control.An instructor and student with Springbank Air Training College died when the low-wing Piper PA-34-200T Seneca II aircraft crashed Oct. 26, 2017, the board said in a report Wednesday. The pair were to do a multi-engine training flight and then the student was to take a flight test.The report said the plane rolled to the left about 70 seconds after takeoff, took a steep downward left turn and hit the ground. It caught fire and the plane was destroyed.There were no voice or data recorders aboard, which prompted the safety board to reiterate its call for them to be mandatory on small aircraft.“Despite the lack of more precise flight data, the investigation found that the student pilot and the flight instructor were likely conducting a simulated left-engine failure on takeoff,” the report said.It said it appears that the right engine was not set to maximum power, which prevented it from hitting the right speed and rate of climb to keep the plane in control. That would have caused a roll at a height from which the pilots could not recover before impact.“The investigation also found that if simulated engine failures are conducted at low altitudes, there is a risk that pilots will be unable to recover in the event of a loss of control.”After the crash, the college brought in minimum altitudes for simulated engine failure exercises.The plane was the newest of two aircraft the college was using at the time. The plane was imported from the United States nearly three months before the crash and was properly certified, equipped and maintained, the board said. The instructor and student, who were not identified in the report, were certified and qualified for the flight. The instructor had been with the college since 2012 and the student had begun his training in March 2016.“The investigation determined that there was nothing to indicate that the performance of the pilots was degraded by physiological factors.”Lauren Krugel, The Canadian Press
Annette FrancisAPTN NewsJustine Campeau enjoys spending time in her garden.After a life-altering experience, she and her husband, former A Tribe Called Red member Ian Campeau, aspired to be closer to the land.They bought a farm outside Ottawa three years ago.“I was twenty-five and I was breastfeeding my baby and I found a lump and it turned out to be stage three breast cancer and which is pretty spooky,” she said. “I didn’t have a gene mutation or any real indication, they don’t really know why I got it and it was intense.”Justine had to fight for her life.After a mastectomy, she was left to deal with nerve damage and pain.“My doctors gave me all kinds of pills and some of them are really scary, we went through a lot, trying all of them and in the end, it ended up being a really intense opioid that I used, which was just ruining my happiness being on it,” she said. “It makes you like a wet blanket and the pains not there but you’re dizzy and you’re sleepy.”That’s when they turned to email@example.com@aptnafrancis
BEIJING — China’s slowing economy is squeezing the urban workers and entrepreneurs the ruling Communist Party is counting on to help transform this country from a low-wage factory floor into a prosperous consumer market.Headline economic numbers still look healthy. Growth in 2019 is forecast at more than 6 per cent, down only slightly from about 6.5 per cent last year. But it is propped up by higher government spending, which masks sharp declines in other areas. Those are spooking the public and discouraging spending, which could make the downturn worse.A tariff war with Washington over Beijing’s technology ambitions is adding to anxiety over job losses and tumbling sales of cars, real estate and consumer goods that are hitting China’s trading partners and global companies that increasingly count on Chinese consumers.The Associated Press
Fentanyl seized from vehicleOn July 3 around 12:40 p.m. a vehicle on Sydenham Street, Simcoe, was stopped for investigation.As a result, a 33-year-old Norfolk County woman was charged with possession of Fentanyl, driving while under suspension, and fails to comply with probation order (2 counts).She is scheduled to appear in court at a later date.Purse stolen from residenceA purse containing personal and financial information, along with a large quantity of money, was removed from a residence on Norfolk Street South while the home owner was sleeping.Police say the culprit(s) gained access to the home through an open window.The theft occurred at some point between 12 and 5 a.m. on July 3.Theft from vehicleIn the early hours of July 3 a vehicle on Grove Street, Simcoe, was forcibly entered. The ownership, insurance documents, and the rear-view mirror were removed.
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A UNEP team wrapped up yesterday its weeklong visit to Serbia and Montenegro after authorities there requested the mission. The work was built on a study published earlier this year by UNEP on the environmental impact of DU in Kosovo.The team visited five target areas in southern Serbia in the Presevo Valley – Pljakovica, Borovac, Bratoselce, Bukurevac and Reljan – and the only DU site in Montenegro, Cape Arza in Lustica. At all of these sites the team conducted beta and gamma measurements, and took more than 200 air, water, soil and bioindicators (lichen, moss and bark) samples, UNEP said.The team also collected three DU penetrators from the sites for further analysis and made smear tests of the penetrators. In addition to the visits to the DU sites the team was able to visit the Vinca laboratory near Belgrade, where the previously removed DU material has been stored. It also took samples from one military vehicle that had been targeted with DU ammunition.While confirming the existence of DU at four of the six sites, the team concluded, based on the beta- and gamma-measurements conducted on-site, that there was no widespread contamination in the areas, according to the agency.The authorities of the Federal Republic of Yugoslavia and of Montenegro have already posted warning signs in these areas and isolated them with fences from the public’s use and begun clean-up activities and decontamination. The most extensive clean-up work has taken place in Cape Arza, where the Montenegrin environmental authority, together with military experts, have been working for several months to decontaminate the DU site.The UNEP mission included specialists from the Greece, Italy, Norway, Russian Federation, Sweden, Switzerland, United States and the UN International Atomic Energy Agency (IAEA).
Late-day surge leaves crude oil prices virtually unchanged from Friday by News Staff Posted Oct 15, 2012 3:48 pm MDT AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to RedditRedditShare to 電子郵件Email NEW YORK, N.Y. – A late-day surge left oil prices virtually unchanged Monday, erasing losses of more than two per cent.Benchmark West Texas Intermediate crude finished down a penny at US$91.85 a barrel on the New York Mercantile Exchange.In London, Brent crude, used to price international varieties of oil, gained 79 cents to US$114.40 a barrel.Earlier in the day, the focus was on weaker oil demand. But traders seemed to warm slowly to some positive U.S. economic news as the day went along. Higher U.S. stock prices may have also influenced the buying of oil.The U.S. Commerce Department said Monday that retail sales rose 1.1 per cent last month, following a 1.2 per cent increase in August. They were the largest gains in two years, driven by auto sales and the release of the iPhone5.In other energy futures trading on the New York Mercantile Exchange, natural gas fell 12.5 cents to end at US$3.486 per 1,000 cubic feet, heating oil fell 1.5 cents to US$3.209 a U.S. gallon (3.79 litres) and wholesale gasoline futures gave up 4.25 cents to US$2.85 a gallon.(TSX:ECA), (TSX:IMO), (TSX:SU), (TSX:HSE), (NYSE:BP), (NYSE:COP), (NYSE:XOM), (NYSE:CVX), (TSX:CNQ), (TSX:TLM), (TSX:COS.UN), (TSX:CVE)
Then-sophomore pitcher Alex DiDomenico winds up for a pitch during a game against Michigan State April 24 at Buckeye Field. OSU won, 6-3.Credit: Shelby Lum / Photo editorThe Ohio State softball team is confident new training methods and a complete team effort will lead to success when it kicks off its season Friday.After finishing last year with a 34-22 overall record, the team is eager to see if a productive offseason will help produce winning results in a schedule that includes some daunting opponents.The team is scheduled to play nine games against teams currently ranked in the top 10 of the NFCA/USA Today Preseason Top 25 poll.In her second year as coach, Kelly Kovach Schoenly said she knows what to expect more this season now that she is more familiar with the personnel.“I think I know their strengths better and we were able to kind of change the training to try to get their weaknesses stronger, but build up what they’re good at,” Schoenly said.Redshirt-senior pitcher Melanie Nichols said changing training regimens has helped the team during the offseason.“We switched our workout plan and as a pitching staff we did resistance work, that made us stronger,” Nichols said.Junior outfielder Caitlin Conrad said the team is not just working on strength, but also mental aspects of the game as well.“We’ve learned about breathing methods to help calm yourself down because it’s a rush sometimes,” Conrad said. “All of that will build into the teamwork and the team’s success this year.”Schoenly, Conrad and Nichols all stressed the importance of OSU taking on the difficult schedule as a team.“It’s all about the team this year. We’ve been really focusing on everybody being one instead of individual goals,” Conrad said. “We trust each other that we’re putting the work in and the effort so that when we come back, we can give 100 percent and not lose a step.”Schoenly said it is important for players to not only trust their teammates, but also themselves.“We don’t expect just one person to lead. They all have a voice, the whole team,” Schoenly said. “We empower them to all have a voice at any given moment so it’s not just two people talking at them.”Nichols said she is anxious to begin her final season, which wraps up a career that already has her ranked sixth in school history with 269 strikeouts and tied for seventh with 39 wins.“My goals are just to get better and go out with a bang my senior year and do what I can to help my teammates and my younger pitchers,” Nichols said. “With all the seniors, I think it could definitely be a good year ‘cause we have so many upperclassmen.”Among those upperclassmen is senior catcher Melissa Rennie.“Rennie has been playing really well behind the plate. A lot of it is with her training and how seriously she took it,” Schoenly said. “Very strong and very confident, she’s a senior now so she wants to put it all out there for her last year.”OSU is also returning junior pitcher Alex DiDomenico, who led the team in ERA, strikeouts and wins in 2013.Joining Conrad in the outfield is junior Taylor Watkins, who earned Second Team NFCA All-Midwest last year. Schoenly said the outfield is looking especially impressive moving into the season.“Their arms are phenomenal, as a group you won’t find another outfield like this,” Schoenly said. “I cannot believe I have them all on one team.”OSU is looking to warm up its bats at two tournaments in Florida and one tournament in Las Vegas in the month of February.The Buckeyes are scheduled to begin play a doubleheader in Boca Raton, Fla., Friday against Tulsa and St. John’s, as part of the FAU Kick-off Classic.
Students and teachers were met with a brief moment of panic this morning after a small fire erupted in a sixth form classroom in the Queen’s College building.Based on information received, smoke was seen by students emanating from the classroom and they reported it to the school’s administration at around 08:30hrs.A large gathering of children were spotted in the school’s compound as the Fire Service reacted promptly, averting a possible disaster. It was later discovered that the fire began after a light bulb blew in the classroom.There are no reported injuries or significant damage to the compound.Investigations are ongoing. Share this:Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window)RelatedL’Aventure Secondary School afflicted by small fireApril 21, 2015In “Crime”Update: UG to undertake fire safety audit of all its facilities- Vice ChancellorMarch 9, 2017In “latest news”Diamond Secondary School partially destroyed by fireDecember 24, 2018In “latest news”
MGX Minerals, sponsor of the cover of the March issue of International Mining magazine and featured in the water management article therein, reports a positive PEA on its Driftwood Creek magnesium project. The PEA study was prepared by AKF Mining Services, Tuun Consulting and Samuel Engineering. It assumes a conventional quarry pit operation with a process plant and a furnace/kiln combination to produce a saleable Dead burn magnesium oxide (DBM) product. The plant will also have the ability to produce Caustic-calcined magnesium oxide (CCM) as a separate saleable product. Highlights:• Pre-tax NPV@5% of $529.8 million, IRR of 24.5% with a 3.5-year payback• Post-tax NPV@5% of $316.7million, IRR of 19.3% with a 4.0-year payback• Initial capital costs of $235.9 million (Total life-of mine (“LOM”) – $239.8 includes sustaining/closure costs of $3.9 million and contingency costs of $40.0 million)• Conventional quarry pit mine with a 1200 tonne per day (“tpd”) process plant using conventional crushing, grinding, flotation upgrading, calcination, and sintering to produce a saleable DBM product• Cash costs of $350/tonne MgO• All-in sustaining costs (“AISC”) of $351/tonne MgO• Average annual MgO production of 169,700 tonnes during an 19 year mine life• LOM average head grades of 43.27% MgO• LOM MgO recoveries of 90%• LOM strip ratio of 2.4 to 1 of rock to mineralized material“We are extremely pleased with results of the PEA, which display Driftwood’s ability to become a high-margin, low-cost producer of magnesium oxide in a politically secure jurisdiction,” stated MGX President and CEO Jared Lazerson. “We believe this significant milestone outlines a clear path forward and provides numerous opportunities to further enhance the economics of the project with a pre-feasibility study.”The Driftwood Creek project is located in southern British Columbia, Canada. The mine site property is located approximately 210 km northwest of Cranbrook, BC. Infrastructure currently exists in the form of paved highways and forest service roads, a CPR spur line (at Brisco, BC), and a major power line within 15 km of the property. The plant will be located in Cranbrook, BC, to where all mineralised ROM material will be hauled and processed.Mining is via conventional pit methods. Mining will be contracted so no capital is included for mining equipment; instead a contractor mining quote was used as the basis for mining costs. Mining costs were calculated from first principles based on equipment required and include pit and dump operations, supervision and technical services, and fuel costs.Processing will be a conventional crushing, grinding, flotation upgrading, calcination, and sintering to produce a saleable DBM product.The proposed project concept is to develop a green-fields DBM deposit with conventional mine with 1,200 t/d ROM hauled to the plant site, located in Cranbrook, BC. All mining operations (drill, blast, load and haul) will be done by contractors. Also, the mineralized ROM haul and loading will be completed by contractors.The PEA forecasts a 19 year mine life and a LOM strip ratio (the ratio of rock to mineralized material) of 2.4 to 1. A total of 7.84 Mt of mineralized resource could be mined and processed with 19.174 Mt of rock material which includes 60,000 t of capitalized rock.Mineralized material will undergo crushing, grinding, flotation upgrading, calcination, and sintering to produce a saleable dead burned magnesium (DBM) product. The plant will also have the ability to produce caustic calcined magnesia (CCM) as a separate product.Mill throughput is designed at 1,200 t/d. The plant is expected to achieve an average recovery of 90% with a magnesium oxide (MgO) purity of 94.6%. DBM product will be bagged and transported to market for sale as a powder.Dewatered tails will be trucked back to the mine site quarry for dry stacking in a tailings storage facility.The project area is not within a known environmental protection area. Formal environmental baseline and social impacts studies have not been initiated but will be required to obtain the environmental permits for future mining operations
MARTIN MCGUINNESS HAS said he is willing to meet the family of a detective garda who was killed by the IRA after they removed a memorial plaque from the Wexford Opera House where Sinn Féin’s Ard Fheis is taking place this weekend.Speaking to reporters in Wexford last night, the North’s First Minister said he was not aware that the family of detective garda Seamus Quaid had requested the plaque be taken down from display at the venue.“Obviously if the family wish to speak to us we’d be more than willing to have that conversation,” he said.On October 13, 1980, Quaid was investigating bank robberies in Callan, Co Kilkenny, when he stopped a van at Cleariestown, Co Wexford, being driven by a known member of the Provisional IRA.The van was searched and found to contain explosives, leading the driver to open fire. Shots were exchanged and Quaid sustained fatal injuries.McGuinness said that he “absolutely” would apologises to the family, but said he wasn’t aware that the plaque had been taken down.“I wasn’t aware of those issues. But obviously given the fact that you have now pointed them out to me it’s very important to point out that the IRA, during the course of what was an incredible peace process, apologised to all innocent victims. Garda Quaid was an innocent victim,” he said.“So it’s absolutely appropriate that Republicans should apologise for what happened to him and apologise directly to his family.”Follow @oconnellhugh for updates from the Sinn Féin Ard Fheis.Read: ‘Phil Hogan is the Bart Simpson of Irish politics’: Sinn Féin debates economy, peace processRead all of TheJournal.ie’s coverage of the Sinn Féin Ard Fheis