The IRS was not authorized under Code Sec. 6201(a)(4) to add underpayment interest or failure-to-pay penalties to a criminal restitution award. In addition, the IRS was not allowed to assess or collect underpayment interest or additions to tax without first determining the taxpayers’ civil tax liabilities.BackgroundThe taxpayers, a married couple, pleaded guilty to filing a false return. As part of their plea, they agreed to make full restitution for the losses caused by their four years of underreporting income. The taxpayers paid the full amount of restitution ordered along with all of the Title 18 statutory additions. Later, the IRS assessed not only the restitution they had been ordered to pay, but also underpayment interest and additions to tax for failure to pay an amount shown on a return. The IRS never conducted a civil audit of the couple or sent a deficiency notice.Interest, PenaltiesThe IRS argued that under Code Sec. 6201(a)(4) it was authorized to assess and collect restitution as if such amount were a tax. Therefore, it was entitled to assess and collect interest and additions to tax on the restitution amount.Assessment Not AuthorizedHowever, Code Sec. 6201(a)(4) simply means that restitution is a tax for the limited purpose of enabling the IRS to assess that amount. Once assessed, an account receivable is created on the taxpayer’s transcript against which the restitution payment can be credited.Moreover, under Code Sec. 6601(a) interest accrues on any tax imposed by Title 26 that is not timely paid. Meanwhile, Code Sec. 6651(a)(3) imposes an addition to tax in the case of failure to timely pay any tax required to be shown on a return. Clearly, restitution is not a tax imposed by Title 26. Nor is it a tax required to be shown on a return. Rather, restitution is an amount assessed as if it were a tax. Consequently, restitution assessments do not generate interest or additions to tax.Further, while the IRS argued that Code Sec. 6201(a)(4) subjected restitution payments to the entire civil tax collection apparatus, nothing in the legislative history supported its contention. According to the Joint Committee on Taxation, the intended effect of Code Sec. 6201(a)(4) was limited to improving the IRS’s bookkeeping for restitution awards.Tax Loss CalculationFurther, a tax-loss calculation is unlikely to bear more than a passing resemblance to a taxpayer’s actual civil liability under the Code. The sentencing guidelines employ simplified calculations of tax loss in order to avoid complex disputes over late-blooming adjustments and deductions the taxpayer could have taken. Thus, restitution cannot be equated to a tax imposed by Title 26.Finally, if the IRS wished to collect interest and additions to tax, it can commence a civil examination of the taxpayers’ amended returns. Upon final determination of their civil tax liabilities, interest will arise automatically and additions to tax may be imposed if appropriate. However, they would be computed by reference to whatever the actual tax liabilities were determined to be, not by reference to the restitution amount.Z. Klein, 149 TC —, No. 15, Dec. 61,035 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.
The Winners Circle 2 featuring MPrynt, Brianna Cash, Good Girl & Jeremy Isaac(D. Alfaro for Philly 360°) The 4th Annual Tri State Indie Music Awards returns and once again this year — it is bigger and better than ever. On Sunday, March 1 at World Café Live, the red carpet will be rolled out for all of the artists that are making waves in their respective genres. The room will be filled with Philly influencers and everything will be waiting to see who will go home with the prize. Tri State Indie celebrates the best of the best in music in Philadelphia and its surrounding areas. The pool of nominees are from a diverse crowd in the area and include some familiar faces like turntablist extraordinaire Matthew Law, Philly’s favorite hip-hop artist Chill Moody, the multifaceted singer/songwriter Jacqueline Constance, sultry jazz vocalist Laurin Talese, R&B throwback group Good Girl and many more. The voting process is still open! So be sure to take a look at the list of nominees and exercise your right to vote! Tri State Indie Music Awards When: Sunday, March 1 , Doors at 5 p.m. | Show at 6 p.m. Where: World Café Live, 3025 Walnut Street Cost: $5 – 50 More Info: Buy tickets online here.
NEW DELHI—Indian scientists point to a search for water ice above the moon’s north pole, conducted with the United States on 20 August, as a sign that India’s lunar craft Chandrayaan-1 is functioning well. India’s first lunar satellite had trouble earlier this year with a fine guidance mechanism. But last week Chandrayaan-1 and the U.S. Lunar Reconnaissance Orbiter, both now orbiting the moon, were brought within 30 kilometers of each other. Then they synchronously beamed their radars at the Erlanger crater, which is permanently shaded from sunlight, to look for evidence of water. 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(*)It was “a unique and complex experiment performed with precision,” says G. Madhavan Nair, chairman of the Indian Space Research Organization in Bangalore. Paul Spudis of the Lunar and Planetary Institute in Houston, Texas, principal investigator for radar instruments on both spacecraft, says “we will soon have an abundance of data.” Finding water is the key for future colonization of the moon. Image Credit: ISRO/NASA/JHUAPL/LPI
Not our fault: Lalji Tandon blames UP Government for tardy progressIn Lucknow, capital of India’s largest state Uttar Pradesh and the home constituency of Prime Minister Atal Bihari Vajpayee, much of the old charm is being paved with concrete. New apartment complexes, flashy building facades, grand statues, spruced-up parks, flyovers,Not our fault: Lalji Tandon blames UP Government for tardy progressIn Lucknow, capital of India’s largest state Uttar Pradesh and the home constituency of Prime Minister Atal Bihari Vajpayee, much of the old charm is being paved with concrete. New apartment complexes, flashy building facades, grand statues, spruced-up parks, flyovers and bridges-this old city is beginning to sport a new look.Of late, Lucknow has received more than its due share of Central attention. Over Rs 3,130 crore has been sanctioned for different projects, almost all of it after he became the prime minister. It is debatable if all these projects have made a significant difference in the lives of ordinary people, but Lalji Tandon, former state urban development minister who is now Vajpayee’s constituency manager for Lucknow, waxes eloquent. “If Nawab Asaf-ud-Daula established Lucknow as the capital of Oudh in medieval times, Vajpayee has developed it as a modern city,” he says.THE BENEFITSPOWER: Two power projects, one of them with nine sub-stations of 33 KVA each, have been completed; three are under way, including one to produce power from waste.AGRICULTURE/BUSINESS: IFFCO/Kribhco development plan has been put in place, NABARD office is coming up. A software park has been built; a biotech park is on the way.ROADS: Link roads, Ring Road have been built, roads are being widened, many flyways are coming up.HOUSING: Nine projects have been completed, many are under way; slum-dwellers have been relocated in over 10,000 concrete structures.RAILWAYS: Two circular trains have been introduced; a terminus is coming up at Gomti Nagar; a station has been computerised; a railway management institute set up. Major civic problems like water, power, roads, waste disposal and sewer lines have been taken up in a coordinated manner for the first time because of the prime minister’s initiative.advertisementFor long, the city had been under great pressure because the Lucknow Electricity Supply Administration was set up to cater to the needs of one lakh consumers while the demand today is from 4.5 lakh. For years, the onset of summer has seen the city in the grip of an acute water crisis. But today, the situation has vastly improved with water supply having been regulated and a new sewer and drainage system laid in the Old City. Seven overbridges have been constructed while traffic pressure has been eased with the widening of roads and the introduction of two circular trains. On an average, 3,000 vehicles are added to Lucknow’s roads every month; but stringent measures against old and outdated tempos, buses and rickshaws mean nobody is harbouring fears of a sudden rise in pollution levels.Due emphasis is also being laid on aesthetics in order to restore the glory of the historical city. Slum-dwellers have been relocated in over 10,000 concrete structures and over 200 parks and gardens developed to ensure lung space.The Gomti river is being cleaned up and Gaurav Kunj, a park, being planned along its banks. This “pride park” will reflect the rich heritage of the country by displaying the works of ancient Indian scientists, saints and others who have contributed to India’s image as the land of the spiritual. The list of projects is endless: there is a trauma centre, the first of its kind in north India, a science convention centre which is nearing completion, a planetarium, a unique biotechnology park, the Indian Institute of Railway Management, a power plant that generates power from biodegradable solid waste. The Lucknow airport has been upgraded to international standards and a new railway terminal is coming up at Gomti Nagar.To establish Lucknow as a hub of medical research, the prime minister has also laid the foundation for study centres and hospitals in the Unani, Ayurvedic and Homoeopathic lines of medicine. “Nobody had paid attention to the Unani way of medical treatment,” recalls Raees Ansari, well-known poet and former head of the intellectual cell of the Uttar Pradesh Congress Committee. “We are grateful to the prime minister for sanctioning the Unani research centre and hospital.”But there are many who believe that the prime minister’s projects have merely scratched the surface without impacting industrial development in a bigway.Worse, they point out that some establishments like the state Electronic Corporation and the City Cooperative Bank were closed down after Vajpayee became prime minister. Even a software technology park which was being planned in collaboration with a private company did not materialise after the owners of the company duped hundreds of investors and fled the city. Inevitably, the debate on Vajpayee’s Lucknow agenda has led to comparisons.Some say Union HRD Minister Murli Manohar Joshi has done more for his constituency Allahabad than Vajpayee has done for his. The most important steps Joshi took for the welfare of Allahabad were the setting up of the the first Indian Institute of Information Technology there and the upgradation of Allahabad University to a Central university.But perhaps a more accurate comparison would be with other prime ministerial constituencies, at least two of which lie next door to Lucknow. Indira Gandhi represented Rae Bareilly and her son Rajiv represented Amethi.advertisementDuring Rajiv’s tenure as prime minister, more than Rs 5,000 crore was pumped in to set up 168 industrial units in Sultanpur district under which Amethi falls. These units included well-known names like Indo-Gulf Fertilisers and ACC which employed more than 30,000 people in Sultanpur alone. It is a different matter that while Vajpayee cannot boast of such a scale of industrial development in Lucknow, his aides contend that his plans have been hampered by frequent change of guard in the state. “What can we do if the state Government does not release funds and manpower for projects in Lucknow?” asks Tandon, pointing to the manner in which land ear marked for a project on disposal of carcasses was allegedly grabbed by a Samajwadi Party leader.The claims and counter-claims apart, few question the prime minister’s commitment to Lucknow where he contested a bye-election for the first time in 1955. That was when as a young Jan Sangh leader, he had campaigned on a bicycle and a tonga, taking breaks at the Coffee House at Hazratganj. “Despite having lost the elections, Vajpayee was in love with Lucknow for some reason,” recalls Bajrang Sharan Tewari, editor of Kala Kunj, the RSS journal. The love affair, evidently, continues.
According to a filing with the Securities and Exchange Commission (SEC) released online Tuesday with details of the recent partnership agreement between Microsoft and Yahoo, it was announced that Microsoft would be hiring 400 Yahoo employees. The partnership is part of a plan to share revenue on Internet search advertising. In the Yahoo SEC filing, it also noted that Microsoft will hire 150 of Yahoo’s staff to assist with the transition.But let’s face it: if you are making this transition from a Yahoo to a Microsoft employee, you want to know what you are getting into. And who best to show the opportunities and pitfalls at Microsoft other than existing employees? Here’s just a taste of advice from the 831 Microsoft employees who have rated the company on Glassdoor.com that can provide insight to transferring Yahoo team members:“Your performance rating is decided how well others in your group performed (relative or stack ranking still takes place under the new performance system) even if you have delivered all your tasks satisfactorily” – Program Manager (Redmond, WA)“The compensation is not the greatest in the world. If you have a family the health benefit will compensate for it otherwise for sure you will find it that your peer at other company is making more money that you.”- Software Development Engineer In Test (Fargo, ND)“It has endless resources for growth (see cons), including a big library, conferences, training etc. The company can really invest in you and you can see the dividends of this investment in your work.” – Anonymous (Durham, NC)For more tips and company reviews, check out some other of latest feedback:Microsoft Reviews – Glassdoor Review Oh and if you are interested in salary and want to know how Microsoft salaries differ from Yahoo, check these salary reports out:Microsoft Salaries – Glassdoor SalaryYahoo! Salaries – Glassdoor Salary
Virat Kohli’s upcoming English county stint with Surrey ahead of India’s tour of England could be curtailed due to fatigue and niggles.The injury concerns were raised after Kohli visited Hinduja hospital on Wednesday afternoon to visit a leading orthopaedic.While it was earlier reported that the India skipper is suffering from a slip disc, reports have now emerged that it is a case of neck sprain and not a slip disc injury.”Yes, Virat has had fatigue issues and this is a case of workload management rather than injury management. But it isn’t a case of slip disc. As of now, we will be monitoring his workload,” the senior official told PTI on condition of anonymity.”We are chalking a plan wherein his county stint will be curtailed. He will play two four-day matches as per the original plan and not the five Royal London Cup (50 over) matches,” he added.In such a case, Kohli may only participate in two first-class matches for Surrey.Kohli had earlier said that his body has started to show signs of fatigue and he has to manage his body carefully in order to prolong his career and stay at the top level.In the past one year, Kohli has played all the nine Tests India has featured in. On top of that, he has played 29 out of 32 ODIs and nine of the 18 T20Is from June 2017 to May 2018.Kohli just finished his Indian Premier League (IPL) season with Royal Challengers Bangalore, after failing to make it to the play-offs for the second straight year. Despite a largely disappointing year for RCB, Kohli scored 530 runs in 14 games, including four fifties.advertisementKohli, for long, had expressed his desire to play county cricket in order to prepare for India’s tour of England, which is set to begin on July 3.Also read – Virat Kohli’s nightmare against spinners in another failed IPL campaignKohli was to miss India’s one-off Test against Afghanistan to fulfill his commitments with Surrey in the English county.”It’s long been an ambition of mine to play county cricket and I’m thankful to Alec Stewart and Surrey for allowing me the opportunity,” Kohli had said after signing up for Surrey.Back in 2014, Kohli had a disastrous time in England. He scored 1, 8, 25, 0, 39, 28, 0, 7, 6 and 20 in the five Tests and finished the series with an average of 13.50.However, he has been in sensational form since. Kohli returned to India and worked on his technique with Sachin Tendulkar. Later that year, he toured Australia and slammed four hundreds in four Tests.Also read – Virat Kohli gutted as RCB crash out: ‘Can’t always depend on de Villiers’The Indian captain has since also scored six double hundreds including four in successive series. Against England in the five-Test series at home, Kohli scored 655 runs and led India to a 4-0 triumph.Kohli was also in top form in South Africa, smashing 871 runs across formats. He was the leading run-scorer in the Test and ODI series.
zoomIllustration. Image Courtesy: Pixabay under CC0 Creative Commons license South Korea’s container carrier SM Lines has forged a strategic alliance with state-owned shipping firm Vietnam National Shipping Lines (Vinalines) in an effort to secure a stable foothold in Southeast Asia’s fast-growing shipping logistics market.The partners would share cargo and expand business cooperation under a memorandum of understanding (MOU) signed in Hanoi on September 10, 2018. Vinalines will dispatch a ship to support SM Lines on a route covering South Korea, Vietnam and Thailand.SM Lines, which is a part of Samra Midas Group, agreed to help Vinalines set up a business branch in South Korea. For their long-term strategy, the two companies will consider setting up a joint venture with the aim to become leading players in Asia.“With the signing of this MOU, we will strengthen the strategic alliance between South Korea and Vietnam, work together to develop new markets and spearhead the shipping market,” Woo oh-hyun, SM Group chairman, said.The two companies will jointly develop and operate the container shipping business to increase their competitiveness. Additionally, Vinalines could expand its business into Asia while SM Lines hopes to increase its influence in Vietnam.SM Lines acquired a U.S.-Asia route from Hanjin Shipping, which was liquidated in February 2017. The company has launched a series of joint routes with domestic and foreign partners to strengthen its competitiveness.
Rabat – Real Madrid’s Welsh superstar, Gareth Bale, has reportedly sought professional psychological services to help him overcome his “adaptation” issues at the Spanish Club.According to UK’s Daily Mail, Bale hired Sports Psychologist, Jamie Edwards, during the last football season. It was reported the Welsh player did not perform to the best of his usual well-known abilities on the soccer field and that he was going through a difficult time.Bale has had a few problems at Real Madrid for his “extroverted” personality and a barrier in communication due to his language. It was even reported that some of his teammates would publicly criticize his decisions and his game. These issues of “adaptation” affected the motivation of the sports star, causing a significant drop in performance, for which the Daily Mail says specialist Jamie Edwards advised him to “lower his level of expectations” and focus on short-term goals instead.Stress and anxiety were the presumed culprits of Bale’s difficulties for which Psychologist Edwards would have taught him to “confront his problem” in order to tackle negative thoughts. Edwards is known for his motivational and encouraging methods.Bale’s honesty with himself to seek help has been fruitful since according to Spain’s ASTV Liga BBVA, the Welsh is playing as a midfielder instead of a winger, he has provided three assists to his teammates in tow matches and scored two goals against Betis.Evidently happier than last season, Bale has declared: “I think this year I’m more involved in the game and it’s showing in the matches, I can assist and score goals.”
La Valletta – The EU-Africa summit on migration, held in La Valetta (Malta), on Thursday called for learning lessons from the Moroccan experience of imam training to support counter-terrorism efforts.The work plan adopted by the summit that wound up Thursday cited the Moroccan imam training experience as one of the successful experiences in the region and the “numerous cooperation actions successfully” conducted with some African countries, including Morocco.The summit also recommends some actions that need to be taken in the full respect of countries’ sovereignty, national legislation and specificities and integrating migration issues in cooperation to development. The summit also urges for taking measures to settle conflicts as a means to face human rights violations which cause internal displacement, irregular migration and refugee flows in some African countries, especially in the Sahel, Chad Lake and the horn of Africa.The participants focused on protecting refugees and asylum seekers, as well as promoting the integration of refugees and long-term displaced persons.With MAP
TORONTO – Heightened competition in the coffee and snacks market added pressure to Tim Hortons during the third quarter as the company squeezed out an improved profit, even though fewer customers visited its restaurants.President and chief executive Paul House said Thursday that Tim Hortons is dealing with numerous entrants into the coffee market who are stepping up their promotional campaigns, all while consumers are spending cautiously in a tough economy.“Everyone’s trying to crowd into the coffee category so the competition has intensified from many positions,” House said in a conference call, pointing towards McDonalds and Subway as competitors.“Given that the economic conditions aren’t great, everyone’s trying to find some share from somebody else.”Those factors kept some of Tim Hortons’ customers from visiting its stores, or at least coming as frequently as they have in the past. The company, which doesn’t provide specific traffic numbers, said same-store sales transactions were lower in both the U.S. and Canada.Earnings at the Oakville, Ont.-based coffee, doughnut and fast food chain grew to $105.7 million, or 68 cents per diluted share, in the three months ended Sept. 30. That fell short of the 72 cents per share expected by analysts, according to a poll by Thomson Reuters.The profits were up from $103.6 million or 65 cents per diluted share in the same period a year earlier.Total revenues increased 10.3 per cent to $802 million from $726.9 million.Same-store sales, a key metric measuring results from stores open at least a year, rose 1.9 per cent in Canada and 2.3 per cent in the United States.Tim Hortons (TSX:THI) has launched a wider array of lunch options and specialty drinks in an effort to keep coffee fans coming through their doors after the morning rush, but House said the company is also facing challenges with its capacity as some new products take longer to prepare.Edward Jones analyst Brian Yarbrough said capacity constraint could become a major challenge for fast food operators as they try to expand beyond their traditional offerings.“The volumes are just so high in some of these stores that you can’t get more out of them,” he said in a phone interview from St. Louis.“When you drive by a Hortons in the morning and there’s 13 people in line, how many customers are you going to lose if you don’t want to wait in that line?”Yarbrough said according to his own records, this is the first time in more than 15 years that the company has had same-store sales remain below two per cent for consecutive quarters.House said the recent introduction of the grilled panini is encouraging for the company, and that Tim Hortons will focus on growing its hot food business even further next year, expanding beyond its hot soups and cups of chili and lasagna.“You’re going to see a lot of emphasis on food,” he said.“We understand that whatever you are today you need to be something different five years from now. You have to be constantly evolving the business.”Shares of the company fell about five per cent on Thursday, declining $2.48 to end at $47.03 on the Toronto Stock Exchange.This year, competitors have launched several promotions to get customers back in their stores more than once a day, including a discount at Starbucks that encourages customers to upgrade their coffee orders to include food items. At McDonalds, the company has continued to offer occasional free coffee giveaways to drive interest in its McCafe brand.“We have not been a heavy discounter in the past and we will not be a heavy discounter as we go forward,” House said, noting that the company will occasionally make exceptions with offers like the $1 special on certain drinks.“We will do selective discounting with certain products that we want to trial with our consumer.”Tim Hortons is Canada’s biggest restaurant chain and the fourth-biggest in North America with more than 4,100 restaurants on the continent.Since opening its first U.S. store in Buffalo, N.Y., in 1985, it has expanded to more than 750 stores in a dozen states — including Michigan, Ohio, Kentucky and West Virginia — and plans to open another 300 locations over the next three years.The company has recently been changing its approach in some markets, including a licence agreement with Dubai-based Apparel Group to open up to 120 restaurants in the United Arab Emirates, Qatar, Bahrain, Kuwait and Oman over the next five years.Last month, Tim Hortons joined other Canadian retailers in adding Interac Flash cards to the number of ways customers can make cashless payments at the counter.Rather than adding to a credit card balance, the Interac cards draw down the funds from the customer’s bank account. by David Friend, The Canadian Press Posted Nov 8, 2012 5:31 pm MDT AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to RedditRedditShare to 電子郵件Email Tim Hortons faces slowdown in customer traffic, stronger third-quarter profit
US won’t appeal ruling blocking graphic cigarette warnings, FDA to revise labels by Michael Felberbaum, The Associated Press Posted Mar 19, 2013 3:01 pm MDT RICHMOND, Va. – The U.S. government is abandoning a legal battle to require that cigarette packs carry a set of large and often macabre warning labels depicting the dangers of smoking and encouraging smokers to quit.Instead, the Food and Drug Administration will go back to the drawing board and create labels to replace those that included images of diseased lungs and the sewn-up corpse of a smoker, according to a letter from Attorney General Eric Holder obtained by The Associated Press. The government had until Monday to ask the U.S. Supreme Court to review an appeals court decision upholding a ruling that the requirement violated First Amendment free speech protections.“In light of these circumstances, the Solicitor General has determined … not to seek Supreme Court review of the First Amendment issues at the present time,” Holder wrote in a Friday letter to House Speaker John Boehner notifying him of the decision.Some of the nation’s largest tobacco companies, including R.J. Reynolds Tobacco Co., sued to block the mandate to include warnings on cigarette packs as part of the 2009 Family Smoking Prevention and Tobacco Control Act that, for the first time, gave the federal government authority to regulate tobacco. The nine labels originally set to appear on store shelves last year would’ve represented the biggest change in cigarette packs in the U.S. in 25 years.Tobacco companies increasingly rely on their packaging to build brand loyalty and grab consumers — one of the few advertising levers left to them after the government curbed their presence in magazines, billboards and TV. They had argued that the proposed warnings went beyond factual information into anti-smoking advocacy.The government, however, argued the images were factual in conveying the dangers of tobacco, which is responsible for about 443,000 deaths in the U.S. a year.The nine graphic warnings proposed by the FDA included colour images of a man exhaling cigarette smoke through a tracheotomy hole in his throat, and a plume of cigarette smoke enveloping an infant receiving a mother’s kiss. These were accompanied by assertions that smoking causes cancer and can harm fetuses. The warnings were to cover the entire top half of cigarette packs, front and back, and include the phone number for a stop-smoking hotline, 1-800-QUIT-NOW.In a statement on Tuesday, the FDA said it would “undertake research to support a new rulemaking consistent with the Tobacco Control Act.” The FDA did not provide a timeline for the revised labels.“Although we pushed forcefully … (the) ruling against the warning labels won’t deter the FDA from seeking an effective and sound way to implement the law,” Dr. Howard Koh, assistant secretary of the Department of Health and Human Services, wrote in an blog post Tuesday afternoon.Floyd Abrams, a noted First Amendment lawyer who represented Lorillard Tobacco Co. in the challenge said he wasn’t surprised by the Justice Department’s decision not to appeal.“The graphic warnings imposed by the FDA were constitutionally indefensible,” he wrote in an email.Warning labels first appeared on U.S. cigarette packs in 1965, and current warning labels that feature a small box with text were put on cigarette packs in the mid-1980s.The share of Americans who smoke has fallen dramatically since 1970, from nearly 40 per cent to about 19 per cent. But the rate has stalled since about 2004, with about 45 million adults in the U.S. smoking cigarettes. It’s unclear why it hasn’t budged, but some market watchers have cited tobacco company discount coupons on cigarettes and lack of funding for programs to discourage smoking or to help smokers quit.In recent years, more than 40 countries or jurisdictions have introduced labels similar to those created by the FDA. The World Health Organization said in a survey done in countries with graphic labels that a majority of smokers noticed the warnings and more than 25 per cent said the warnings led them to consider quitting.Joining North Carolina-based R.J. Reynolds, owned by Reynolds American Inc., and Lorillard Tobacco, owned by Lorillard Inc., in the lawsuit were Commonwealth Brands Inc., Liggett Group LLC and Santa Fe Natural Tobacco Company Inc.Richmond, Va.-based Altria Group Inc., parent company of the nation’s largest cigarette maker, Philip Morris USA, which makes the top-selling Marlboro brand, was not a part of the lawsuit.The case is separate from a lawsuit by several of the same tobacco companies over other marketing restrictions in the 2009 law. Last March, a federal appeals court in Cincinnati ruled that the law was constitutional. The companies in October petitioned the U.S. Supreme Court to review that case.___Michael Felberbaum can be reached at http://www.twitter.com/MLFelberbaum . AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to RedditRedditShare to 電子郵件Email
Mr. Waqa agreed that the full implementation of the Sustainable Development Goals (SDGs) be at the centre of the coming year’s work, underscoring that the five words – ‘people, planet, prosperity, peace, and partnership’ – which guide the goals, are broad enough to encompass collective ideals, while accommodating tremendous diversity. “In the case of Nauru, our status as a small island developing State underlies every aspect of the lives of my people,” he said. Noting that Nauru was among the first countries to ratify the Paris Agreement, the President pointed out that “more than most, our prospects depend on a stable planet, including a safe climate and healthy oceans.” “Climate change will be the defining security challenge of the century and we are simply not prepared for life on a hotter planet,” Mr. Waqa asserted. For that reason, Nauru supports the appointment of a UN Special Representative on Climate and Security. He also urged that the mounting threats to the health of the world’s oceans be tackled ambitiously. Pointing to illegal, unreported and unregulated fishing as a great threat and economic loss to his country’s small economy, he emphasized that “security of our Oceans is a problem which must also be tackled by us all.”Full statement available here Prime Minister Josaia Voreqe Bainimarama of the Republic of Fiji addresses the general debate of the General Assembly’s seventy-second session. UN Photo/Cia Pak Also taking the podium, the Prime Minister of Fiji, Josaia Voreqe Bainimarama, said his people share a special sense of solidarity with those affected by the recent hurricanes and earthquakes, recalling that Fiji lost 44 individuals and a third of its economy last year when struck by the biggest cyclone ever to make landfall in the southern hemisphere. As the incoming president of the 23rd session of the States parties to the UN Framework Convention on Climate Change, Mr. Bainimarama is deeply conscious of the need to lead a global response to the underlying causes of these events. “The appalling suffering in the Caribbean and the United States reminds us all that there is no time to waste,” he said. “Unless we tackle the underlying causes of climate change, we already know that some places will become unlivable and others will disappear altogether,” he stressed, noting that Fiji has offered refuge to the people of Kiribati and Tuvalu, its neighbours at risk. Climate change affects Fijian lives, whether it is entire villages being moved away from rising seas; the loss of ancestral burial grounds; salinity affecting crops; or the constant threat of destruction to homes and infrastructure. Noting that 2018 will mark 40 years that Fiji has helped to make the world more secure through its contribution to UN Peacekeeping, Mr. Bainimarama expressed his determination that his country would make a successful contribution to the wider security of the planet through its leadership of the next climate change conference.Full statement available here
C.O ZagrebChristian DissingerdissingerHCM ConstantaKadetten SchaffhausenTHW Kiel ← Previous Story Cristina Neagu is back after 20 months! Next Story → LNH: Montpellier wins after three matches! Two opening matches of the VELUX EHF Champions League Round 3 brought to the handball fans totally different stories. Romanian HCM Constanta was smashed by THW Kiel 35:14 (16:7) in Germany. Romanians were able to score only 14 goals for 60 minutes what is the best prove what happened in “Sparkasse Arena”. Ilić and Narcisse were the top scorers in the winning team with five goals.Much more interesting was the match between Swiss champion Kadetten Schaffhausen and C.O Zagreb 28:27 (16:15). Match winner was the German youngstar, Christian Dissinger with the goal of decision three seconds before the end. After serious knee injury and lost last season, Dissinger is coming to the form in which he was as the best World’s junior player in generation 1990. This was the first win for Kadetten after four defeats in a row, two in the EHF Champions League and two in domestic Championship.
UNDIAGNOSED HIV RATES in Dublin are high by international standards and high enough for widespread screening to be recommended according to the Mater Hospital.Almost three in every 1,000 people tested as part of a new programme were diagnosed with the HIV infection.The results come from a new project being trialled at the Mater in conjunction with the Jacobi Medical Centre in New York which offered routine attendees to the Mater Emergency Department a confidential, rapid HIV test.The tests involve an oral swab with results provided within 30 minutes.Over 6,000 people were offered the test with 4,900 accepting and a total of 14 people returning positive results.This translates to a prevalence of HIV in 2.85 cases out of every 1,000, higher than the 1 in 1,000 prevalence for which widespread screening is recommended. So says Dr Ger O’Connor of the Mater’s emergency department:Advances in the treatment and management of HIV now mean that those diagnosed early who receive appropriate treatment can realistically stay healthy and expect a normal lifespan. ‘The message from this project is clear: the prevalence of undiagnosed HIV in Dublin is high. It’s in everybody’s best interests to test and know their HIV status.O’Connor added early detection is key to preventing onward transmission and the 82 per cent acceptance rate for those offered the test demonstrates the effectiveness of emergency department screening.Participants who took the test were also shown an interactive counselling video which included an on-screen survey that assessed risk behaviour.The preliminary results of the study were released as part of the 2013 European HIV Testing week which ends today.Read: Despite protective drugs, no increase in sex risks for partners of HIV-positive >Read: This HIV vaccine looks promising >
RYANAIR BOSS MICHAEL O’Leary was in Norway yesterday to reject accusations that his low-cost airline treated its employees like slaves, as unions and politicians in the Scandinavian state called for a boycott of the firm.His trip came as two former stewards prepared to sue the Irish carrier for unfair dismissal and breaching labour laws.“It was a contract of slavery,” said Vegard Einan of the Parat union that is assisting the two women in their lawsuit.O’Leary, speaking to reporters at Rygge airport, said that his firm fully respected European legislation and that he was the victim of “a series of false claims”.The airline is the target of growing criticism in Norway, where politicians and unions are calling for travellers to boycott it because of its contested labour practices.On Wednesday, Norway’s Prime Minister Jens Stoltenberg declared that he would never travel with Ryanair, a no-frills airline which makes most of its money by charging for optional extras.- © AFP, 2013Read: Michael O’Leary donates €200,000 to JT McNamara fundRead: ‘Facebook account would not be helpful to us’ – Ryanair’s new spokesperson
L’éditeur de jeux vidéo japonais Gree arrive en EuropeLa société japonaise Gree souhaite investir le marché européen. Pour ce faire, elle annonce un partenariat avec deux très gros acteurs du jeu vidéo: Ubisoft et Gameloft.Gree est totalement inconnue sous nos latitudes, pourtant l’entreprise connaît un véritable dans son pays d’origine, le Japon. Ayant rapidement suivi les évolutions du jeu mobile, en 2008 et quatre ans après sa création, Gree s’est imposé comme l’acteur incontournable du jeu social et sur mobiles. Introduite en Bourse il y a trois ans, l’entreprise a effectué un chiffre d’affaires de 642 millions d’euros, et son estimation en 2012 est de 1,6 milliard d’euros. Cette croissance exponentielle va trouver un nouveau souffle avec la volonté pour la société d’investir d’autres marchés, tels que le marché européen. C’est en ce sens que Gree a annoncé un partenariat avec des leaders de l’industrie vidéo-ludique occidentale, à savoir Ubisoft et Gameloft. Les titres des deux éditeurs vont rejoindre le catalogue de Gree, déjà alimenté par les japonais Konami et Sega.Pour son PDG, Yoshikazu Tanaka, Gree se définit comme à la fois “Facebook et Zynga”, soit la plateforme de jeu et l’éditeur des titres jouables sur cette dernière. Gree est déjà la troisième capitalisation boursière du Japon à 5,9 milliards d’euros et ne compte pas s’arrêter en si bon chemin, indique Les Echos.À lire aussiNomophobie : traitement, symptômes, qu’est-ce que c’est ?2012 sera l’année de l’internationalisation avec l’ouverture avant l’été de sa plateforme mobile dans 14 langues différentes. “Les entreprises asiatiques sortent peu de leur marché et il n’est jamais facile de réussir son développement à l’international”, reconnaît Sanku Shino, vice-président marketing de Gree. “Mais nous disposons d’atouts, notamment la croissance du marché des smartphones dans le monde.”Gree table sur la mise à jour technique des mobiles, affichant toujours des graphismes et proposant des expériences de jeu qui se rapprochent de plus en plus de celles proposées par des consoles portables :”Aujourd’hui, la différence de graphisme justifie encore la présence des jeux sur consoles portables. Mais cela risque d’être de plus en plus compliqué pour les consoles, car les smartphones sont plus pratiques” conclue M. Shino.Le 24 février 2012 à 11:15 • Maxime Lambert
SEATTLE — A Hawaiian Airlines plane landing at the Seattle-Tacoma International Airport had flames coming from one of its engines.The aircraft was landing at about 9 p.m. Tuesday and air traffic control noticed a fire in the left engine, airport spokesman Perry Cooper said.Cooper said the pilots were notified and the fire was extinguished as the landing occurred.Jason Grisham was waiting for his flight when he heard a noise that sounded like tires popping. “Then all of a sudden the fire ignited and started shooting out,” he said in a Twitter message.Video that Grisham posted to Twitter showed the flames flaring from the plane as it rolled across the tarmac.The flight was a ferry with just crew and no passengers. It was being moved from Paine Field in Everett, Washington, to the Sea-Tac airport.When the Port of Seattle Fire Department arrived the fire was already out, Cooper said.The aircraft was towed to a hanger for an investigation.
An Indian man carries a basket of bananas next to houses immersed in flood waters in Ernakulam district of Kochi, in the Indian state of Kerala on 10 August, 2018. Photo: AFPFlash floods in Kerala have killed 37 people and displaced around 36,000, Indian officials said Saturday, after heavy monsoons led to landslides and overflowing reservoirs across the southern state.Kerala, famed for its pristine palm-lined beaches and tea plantations, is battered by the monsoon every year but the rains have been particularly severe this season.Those forced from their homes “have moved to 350 relief camps across the state”, an official at the Kerala State Disaster Management control room told AFP.The army has been roped in for rescue efforts in Kerala after two days of heavy rain drove authorities to open the shutters of 27 reservoirs to drain out the excess water.An Indian man rides his boat next to houses immersed in flood waters in Ernakulam district of Kochi, in the Indian state of Kerala on 10 August, 2018. Photo: AFPOne of the five shutters of a large reservoir in the mountainous Idukki district was opened for the first time in 26 years.”Our state is in the midst of an unprecedented flood havoc,” Kerala Chief Minister Pinarayi Vijayan wrote in a statement posted on Twitter.”The calamity has caused immeasurable misery and devastation. Many lives were lost. Hundreds of homes were totally destroyed,” he added, lauding the efforts of rescue teams working in the state from across India.The US embassy Thursday advised its citizens to avoid the areas affected and monitor local media for weather updates.More than a million foreign tourists visited Kerala last year, according to official data.The government of Kerala, which has a population of 33 million people, has imposed a ban on the movement of lorries and tourist vehicles in Idukki.
In the days of the SNES and Mega Drive it wasn’t uncommon for games released in Japan to never see a release in Western markets. That has slowly changed with most games now getting worldwide releases even if there is sometimes a few months delay. The Japanese games market isn’t getting any bigger, and developers and publishers need to maximize sales whenever possible. Targeting the big European and U.S. markets makes a lot of sense.So it comes as a big surprise that one of the most anticipated Japanese RPGs of 2011 is not getting a release outside of Japan.AdChoices广告Mistwalker’s The Last Story has been a long time coming, but finally gets released in Japan on January 27. Why is there so much excitement for this game? Well, it’s an RPG developed by Hironobu Sakaguchi, who originally created Final Fantasy (more recently he’s released Blue Dragon and Lost Odyssey). It has a lot of elements, even including the logo design, that remind of Final Fantasy, and it has a real-time combat system which a lot of Western gamers would appreciate.But for the moment there are no plans for this game to ever reach Western shores. According to a publisher representative asked about other territories, the response was simply, “We have no plans at present”.Japanese RPGs are always problematic to import as they use text so heavily. Unless you speak Japanese it’s going to be a very tough playthrough.The decision not to bring this game to Western markets seems to have been made by the publisher, which in this case is Nintendo. So there’s little chance that any localization work will be done unless Nintendo can have its mind changed. We’d be really surprised if Mistwalker weren’t upset about this decision.Read more at VG247