ST PATRICK’S DAY IN PICTURES IN DONEGAL AND AROUND THE GLOBE!

first_imgCELEBRATIONS of St Patrick’s Day are underway across Co Donegal today.You’ve been sending in your pictures of the day – and here’s just some of them.If you have a special picture you want to share – whether you’re in Hong Kong or Bundoran – send them to [email protected] Pictured above is Donegal girl Emma Mulhern with her Cork friend Claire Tadla in Zimbabwe. “Say hello my Mammy,” says Emma.Below is a bird’s eye view of the Letterkenny parade from Patrick Gildea – thousands are in the town this afternoon.Clodagh Mc Gettigan enjoying Carrigart St Patricks day parade below: One of the Northwest’s liveliest and most popular Community Centre’s, Ionad Naomh Pádraig, Dore in the heart of Gweedore has this week turned an amazing shade of Green in honour of St. Patrick, the patron Saint who gives its name to the Community Centre. Ionad Naomh Pádraig provides a diverse range of services and facilities for both young and old in the local community and the surrounding areas on a daily basis.SHANE WALLACE FROM Wallace Media Above in New York with the head of the NYPD.Meanwhile in Glenties – hundreds of leprechauns have turned up – pic from Micheal Brennan.This is a photo below of James and his brother Connor Gallagher waiting for the parade in Letterkenny.They have just discovered silly string and wanted to spay everyone passing today.   ST PATRICK’S DAY IN PICTURES IN DONEGAL AND AROUND THE GLOBE! was last modified: March 17th, 2012 by BrendaShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:ST PATRICK’S DAY IN PICTURES IN DONEGAL AND AROUND THE GLOBE!last_img read more

Read More →

Summary of the new tax law and its impact on Ohio agriculture

first_imgShare Facebook Twitter Google + LinkedIn Pinterest Brian E. RavencraftOn Dec. 22, President Donald Trump signed HR 1 into law. This new law implements the most significant changes to our tax code in more than 30 years. This article provides a general overview of some of the provisions that most impact farmers.• Tax Bracket Changes: Most farm businesses are taxed as sole proprietorships, partnerships or S corporations. This means business income is passed through to the owners, who pay taxes based upon individual income tax rates. HR 1 lowers individual income tax rates across the board, starting in 2018. The total number of brackets remains at seven, but the top rate will fall from 39.6% to 37%, and the amount of income covered by the lower brackets has been adjusted upward. The new law leaves the maximum rates on net capital gains and qualified dividends unchanged.• Standard deductions: HR 1 increases the standard deduction from $12,000 to $24,000 for married filing jointly taxpayers and from $6,500 to $12,000 for single taxpayers.• Eliminating the personal exemption: In conjunction with increasing the standard deduction and lowering individual income tax rates, HR 1 eliminates the personal exemption from 2018 through 2025.• Elimination of various deductions: For State and local tax deduction, the new law limits the amount of combined state and local income and property taxes taxpayers can claim as an itemized deduction to $10,000. Property taxes incurred in a trade or business, however, continue to be fully deductible on a Schedule C, Schedule E or Schedule F.For charitable contributions, the new law basically does not change the current law regarding deductibility of charitable contributions; however, with the increase in the standard deduction and the loss of many itemized deductions, many charitable contributions may no longer result in a tax deduction.• Alternative minimum tax: The AMT still remains for individuals, but exemptions amounts are significantly increased.• Child tax credit and new dependent credit: The child tax credit was raised from $1,000 to $2,000 per qualifying child. It also provides a $500 credit for dependents who do not qualify for the child tax credit, including those over the age of 16.• Section 179 Expense: Beginning in 2018, Section 179 is expanded to provide an immediate $1 million deduction (up from $510,000 in 2017) with a $2.5 million phase-out threshold (up from $2.03 million in 2017).• Bonus Depreciation: The new law allows 100% bonus depreciation for five years for qualifying property acquired and placed into service on or after Sept. 27, 2017. The additional first-year depreciation percentage is then reduced, until fully eliminated in 2027. HR 1 applies bonus depreciation to used property, as well as new property, whereas under the old law the bonus depreciation was applicable to new property.• Farm equipment depreciation: Beginning in 2018, farm equipment may be depreciated over a period of five years, instead of seven years.• Like kind exchanges: The new law retains IRC §1031 like-kind exchange treatment for real property, but eliminates it for personal property, such as farm equipment or breeding livestock.• Net operating losses: Beginning in 2018, HR 1 reduces the five-year carryback of net operating losses for a farming business to two years. It also limits the net operating loss deduction to 80% of taxable income for losses incurred after Dec. 31, 2017.• Domestic production activities deduction: Starting in 2018, HR 1 eliminates the DPAD deduction, which has been frequently used by agricultural producers and cooperatives. Ag Cooperatives will have a new 20% deduction, but it will not pass through to farmers like the DPAD did.• Corporate Tax Rates: The new tax law permanently lowers the maximum corporate tax rate from 35% to 21%, beginning in 2018. The law also transforms the corporate tax structure from a graduated system to a flat rate for all income. As such, some small C corporations who traditionally managed the income to the 15% brackets will see an increase in their corporate income tax rate from 15% to 21%.• Non corporate taxpayers: These individuals can generally deduct 20% of “qualified business income,” defined as the net amount of income, gain, deduction and loss attributable to a domestic trade or business, from their taxable income. This includes net farm income reported on Schedule F, as well as net cash rental income reported on Schedule E. It also doesn’t include reasonable compensation received by an S corporation shareholder or guaranteed payments received by a partner in a partnership. For farmers filing individually and farmers with income under $315,000 (for married couples filing jointly), the reduction is 20%. Once you go over this income amount, the limitation begins on the deduction to 50% of wages paid by a farm operation or 25% of wages paid plus 2.5% of original cost of depreciable farm assets that are less than 10 years old. This computation is not as easy as it sounds and separate depreciation schedules will need to be kept for this computation.• Estate and Gift Returns: The new law doubles the basic exclusion amount for tax years 2018 through 2025. Thus, a person can die with $11.2 million of property in 2018 and the estate will owe no tax. Basis adjustments (often a “step up”) continue at death for all estates.A majority of farmers are sole proprietors or structured as pass-through entities. If you are in this group, you should see some benefits from the deduction for business and pass-through income, immediate expensing of capital purchases, and potentially from reductions in individual rates.As farmers, you should work with your tax advisers to see if you should make changes to your business structures or operations in response to the new law. Taxation is highly dependent upon your individual set of facts. In general, however, most agricultural folks should see lower tax liability for the next eight years because of HR 1. After that, however, the changes sunset at the end of 2025, meaning they go away, unless a future Congress acts to restore them. Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAs. Brian has been with Holbrook & Manter since 1995, primarily focusing on the areas of Tax Consulting and Management Advisory Services within several firm service areas, focusing on agri-business and closely held businesses and their owners. Holbrook & Manter is a professional services firm founded in 1919 and we are unique in that we offer the resources of a large firm without compromising the focused and responsive personal attention that each client deserves. You can reach Brian through www.HolbrookManter.com or at [email protected]last_img read more

Read More →

Product Announcement: KineMAX 6K

first_imgColor DepthUp to 14-bit in 3K, 12-bit in 6K, 4K, 2K, and HD Frame RateUp to 100fps in HD, 96fps in 2K, 50fps in 4K, 30fps in 6K OutputSDI, dual HDMI ports SensorSuper35 CMOS Audio2 48v XLR ports BatteryV-mount or Anton Baur type batteries Dynamic RangeUp to 16-stops of dynamic range in 3K, 14-stops in 6K, 4K,2K, and HD CompressionRAW, DNG Compressed/Uncompressed, Apple Pro Res 4444, H264, H265 ColorBlack and Metallic MonitoringiPhone monitoring and controlling over wifi, along with SDI and HDMI Lens MountPL Mount, Other lenses work with adapter Recording DeviceUp to 2 internal KineMAG SSD drives Kinfinity just announced their first 6K consumer camera and the specs are amazing.The rumors we’ve been hearing for a while are true. Chinese camera maker Kinefinity have just announced a line of new cameras, the KineMINI 4K and the KineMAX 6K. At this time there is limited information about the cameras but here’s what we know so far:The KineMAX 6K camera is a Super 35 CMOS camera which can record 5760 x 3240 resolution footage at up to 30fps. Kinefinity is claiming that the camera has over 14 stops of dynamic range and 12-bit color depth.They even claim that by using a process known as “pixel binning” users can get put to 16 stops of dynamic range with 14-bit color depth but you can only achieve this when recording in 3K. If this is true, the KineMAX would have more dynamic range than any other video/film camera on the market.Recording 6K is no easy task, but Kinefinity has found a way to store all that information using dual SSD drives at the same time. Because of the large file size they can only record DNG files when shooting in 6K but this isn’t a problem as you can still shoot uncompressed.If users want compressed DNG files they can record to one SSD and if they want Uncompressed DNG files they must record to two. Those who enjoy shooting in camera RAW can still do so but only in 4K and HD. The camera is said to have an optical low-pass filter and an asa of 800.KiniMAX Known Specs ResolutionUp to 5760×3240, 6K,4K,2K, & HD Price and Release DatePricing of both the KineMAX and the KineMINI have not been officially announced but we can expect it to be less than $10,000 dollars. We have also heard rumors that the KineMAX and KineMINI could be released as soon as April 2014. These details are expected to be confirmed at NAB in April.This Chinese response to the Blackmagic 4K Production Camera and Panasonic GH4 seems to be very impressive. However, with no test footage or reviews out yet it’s hard to say if the Kinefinity will prove to be a great alternative to some of the more popular brands.If their technical claims are backed up with footage at NAB than the KineMAX will be one of the most powerful cameras in the world.Thanks to Dan Chung at NewsShooter for translating the press conference.Is the KineMAX going to as impressive as it’s specs lead-on? Share in the comments below.last_img read more

Read More →

Australia Wins Women’s Open Division

first_imgAustralia has taken an unbeatable 2-0 lead in the Women’s Open division, with an 8-4 win sealing the series on day two of the Open’s fixtures at the 2013 Super Trans Tasman Series. Women’s OpenAustralia continued its dominance of Women’s Touch with a convincing 8-4 win over New Zealand in Game 2 of the Trans Tasman Test Series. The result gives Australia an unbeatable 2-0 lead with the home team playing for pride tomorrow.As with yesterday’s match there was little separating the teams in the opening exchanges; each scored a touchdown early on and then neither side’s defence was able to be cracked. The Touch Blacks Kristina Sue was dangerous with the ball in hand while Australia Kirsty Quince was creating well for Australia.The decisive moments of the half both came from Mel Peters who crossed for back-to-back touchdowns in the closing stages of the half. Her anticipation and timing was excellent and Australia went into the break with their tales up.New Zealand responded strongly in the opening stages of the second half and reaped rewards when Sue sliced through and found Tyla Nathan-Wong who made no mistake in scoring. At 3-2 in Australia’s favour it was anyone’s game.‘Anyone’ in this case was Mel Peters who scored her third Touchdown and gave the Aussies a buffer. New Zealand though are up to the task and peppered away at the line; Hollie Gray scored out wide to reduce the margin and keep in the kiwis in touch.As she did in Mudgee a year ago, when it matter most their captain Louise Winchester was there when it mattered most. She scored a touchdown and had a hand in another as Australia managed to pull away as the half ended.New Zealand never gave up but Australia has their number this time and ran out 8-4 winners.  Mixed OpenThe New Zealand Mixed Open team won its first title against Australia since the 2007 World Cup, claiming the second game of the 2013 series and subsequently the division. After a two touchdown win in game one, New Zealand went on an attacking array in game two, winning by six touchdowns, 12-6. Australia was the first team to score, when Cameron Nicholls scored in the first minute after being set up by Trent Touma. Touchdowns to Tiwi Davies and Hamish Buick saw New Zealand gave New Zealand the lead before Elin Mortimer levelled up the game at 2-all for Australia. The rest of the half was dominated by New Zealand, with three touchdowns scored, including a touchdown set up with some brilliant footwork from Phoenix Hunapo, to take a 5-2 lead into the half-time break. New Zealand picked up where they left off in the second half, scoring the first touchdown of the half in the opening set, before Australia’s Kristy Brennan hit back only for Hunapo to score and take a 7-3 lead for New Zealand. Australia’s Mortimer was sent for a period of time shortly after, and New Zealand were quick to make the most of the opportunity, with Jordan Rogers Rhind scoring to take a 9-3 lead. At one stage n the match New Zealand held an eight touchdown advantage before Australia started closing the gap.  Australia outscored New Zealand in the closing stages of the match, scoring three touchdowns to New Zealand’s two, but it was too little too late for the Aussies, with New Zealand ecstatic to win the game and subsequently the Mixed Open title. Men’s OpenThe New Zealand Men’s Open team created history on day five of the 2013 Super Trans Tasman Series, winning their first ever Men’s Open series with their 5-4 win in game two. New Zealand was on the scoreboard early, when Henry Dunn dived over to score to give his side a 1-0 lead. Australia hit back just prior to the midway mark of the half when a fantastic Dylan Hennessey long ball found Matt Prowse on the wing to level the game up at 1-all. Hennessey was in the thick of the action shortly after when he set up Robert Nakhla to take the lead for the first time in the game. It was shortly lived however, with Dunn scoring his second for the half. Captain Mita Graham put his side in the lead again after he was set up by Ed Burrell, to take a one touchdown advantage with six minutes remaining in the half. Hennessey and Prowse combined with three minutes left in the half to level the score up at 3-all and when Nicholas Good scored in the final minute, Australia took a 4-3 lead into the half-time break. A scare went through the New Zealand camp when Dean Williams fell to the ground with a knee injury early in the second half and didn’t return to the field for the rest of the match. The Kiwis refused to give up despite the odds against them and were the first team to score, with seven minutes remaining in the half, when Whitiaua Black scored to level the game up at 4-all. Both teams tried their best in the final minutes of the match to get one up on the other team but it was New Zealand who were able to do so, with Graham scoring his second of the match with three minutes remaining. New Zealand’s defence held strong in the final minutes, stopping everything that Australia tried. The celebrations after the full-time siren showed how much this maiden win meant to the side, while Australia no doubt will be looking to start to make amends in game three.Related LinksWomen’s Win TT Titlelast_img read more

Read More →

6 days agoBorussia Dortmund coach Favre drops Sancho

first_imgBorussia Dortmund coach Favre drops Sanchoby Paul Vegas6 days agoSend to a friendShare the loveBorussia Dortmund coach Lucien Favre has dropped Jadon Sancho.Favre has axed Sancho after the England starlet returned late from international duty, according to German reports.The 19-year-old former Manchester City winger started for the Three Lions in their shock 2-1 loss to Czech Republic but was then dropped to the bench for the 6-0 win at Bulgaria.But the forward failed to report back to Germany in time and as a result has been punished, Kicker report.Favre has axed Sancho from the squad to face Borussia Monchengladbach this afternoon. About the authorPaul VegasShare the loveHave your saylast_img read more

Read More →

USC Quarterback Cody Kessler Made The College Football Playoff Trophy His #WCW

first_imgUSC's Cody Kessler posts a picture of the College Football Playoff trophy for Woman Crush Wednesday.USC College Football Playoff Cody KesslerThe USC Trojans, led by star quarterback Cody Kessler, are a trendy pick to compete for the College Football Playoff this winter. It looks like Kessler has no problem getting behind that notion.Wednesday, Kessler took to Twitter to post a photo of the College Football Playoff trophy, which he claims is his “woman crush.” It’s an interesting pick for #WCW, but it works.#WomanCrushWednesday pic.twitter.com/oof7Yn8H8X— Cody Kessler✝ (@CodyKessler6) August 5, 2015We’ll find out in a few short months whether he winds up landing the hardware.last_img read more

Read More →

Local Government to Employ More Young Persons for Summer

first_img The programme, which is in its second year, will commence on August 9 and employ young persons over a four-week period to conduct an audit of street lights, and to do other tasks. Minister of Local Government and Community Development, Hon. Desmond McKenzie, has announced that there will be an increase in the number of participants employed in the agency’s Youth Summer Employment Programme.The programme, which is in its second year, will commence on August 9 and employ young persons over a four-week period to conduct an audit of street lights, and to do other tasks.Speaking at a local governance conference in Montego Bay, St. James, on July 17, the Minister noted that last year, some 2,500 young people were employed across all the municipalities, and this year the number will be increased to 3,000.“The decision to do the audit while creating employment for the youth has certainly benefited us. Based on the audit that was done last year, we were in a better position to represent our case as a local authority with the Jamaica Public Service Company as it relates to the amount of street lights that are working across the country,” Mr. McKenzie said.He added that in this year’s programme, the summer employees will also assist the local authorities in identifying persons who have trade licences.“This programme will see each councillor having 15 individuals in the respective divisions and mayors will have 25 participants,” the Minister said.Mr. McKenzie pointed out that the findings will be recorded in a database that will provide information for the Ministry and the Municipal Corporations.The summer initiative falls under the Housing, Opportunity, Production and Employment (HOPE) programme, which provides educational and job opportunities for young people, aged 18 to 24, who are not employed or enrolled in a school or programme of training. Speaking at a local governance conference in Montego Bay, St. James, on July 17, the Minister noted that last year, some 2,500 young people were employed across all the municipalities, and this year the number will be increased to 3,000. Story Highlights Minister of Local Government and Community Development, Hon. Desmond McKenzie, has announced that there will be an increase in the number of participants employed in the agency’s Youth Summer Employment Programme.last_img read more

Read More →

Mia Farrow To Visit Syrian Refugees In Lebanon

first_imgUNICEF Goodwill Ambassador Mia Farrow will visit Lebanon this week to meet refugees from the conflict in Syria.As part of her mission she will appeal for additional international assistance as the needs and numbers of those fleeing Syria continue to rise.The visit of the internationally acclaimed actress to Lebanon comes just days after one of the region’s worst storms battered the country, bringing with it flooding and freezing temperatures, adding to the difficulties already faced by thousands of refugees. Most are living in make-shift shelters and tents or with host families who are often struggling themselves.To date, over 600,000 people have fled the violence and insecurity in Syria for neighboring Lebanon, Jordan, Turkey and Iraq. Lebanon is hosting the largest number, with almost 200,000 people registered or awaiting registration. About half of the refugees are children.During her two-day visit, Ms. Farrow will travel to two locations close to the Syrian border, Wadi Khaled in the North and the Bekaa valley. She will speak with both the refugees and host families and visit UNICEF-supported child-friendly spaces, where children who have witnessed the horrors of the conflict are provided with psycho-social support, including counseling. Ms. Farrow will also help distribute winter clothing while there as many of the refugees fled Syria with very few belongings.Source:UNICEFlast_img read more

Read More →

Football Ohio State lacks frontrunner at quarterback with Spring Game on horizon

Then-redshirt sophomore quarterback Joe Burrow (10) runs the ball in the fourth quarter against Nebraska in Memorial Stadium on Oct. 14. Ohio State won 56-0. Credit: Jack Westerheide | Photo EditorDwayne Haskins and Joe Burrow have been through this before — just last year, in fact.Last March, the quarterbacks went back and forth, battling each practice to become J.T. Barrett’s backup. Neither won. They both played well in the Spring Game and entered the summer tied in the race to be second in line for playing time.But a broken hand near the end of fall camp submerged Burrow’s chances of becoming Barrett’s backup and handed Haskins the backup role.Even when Burrow returned to action, he entered after Haskins late in blowout games. Then later in the year, Haskins took advantage of the opportunity and completed a comeback win in Ann Arbor, Michigan, against the Wolverines after being thrust into action in the second half after Barrett suffered an injury.Despite this season’s quarterback battle having immeasurably higher stakes than last year’s, Haskins and Burrow seem to be stuck in the same place — a tie. But this time, they are tied atop the depth chart. And this year, a third quarterback — redshirt freshman Tate Martell — has engaged them in competition.Head coach Urban Meyer said he is taking the quarterback competition “day-by-day.” He said Martell had a better practice Monday, Burrow had a better performance in an intrasquad scrimmage Saturday, then Haskins “came back” and played better.Despite the offense not having a set leader at quarterback, Meyer seemed unconcerned with the ongoing uncertainty behind center.“You’d wish one would take it,” Meyer said. “But then again, you like having the day-to-day competition, which is what I’m seeing.”In order for someone to separate themselves and earn the starting job, Meyer said Haskins, Burrow or Martell have one simple job: to “lead the team.” Thus far, he feels that has not happened.“There’s got to be a separation at some point, and right now there is not that separation,” Meyer said. “Just when one starts going, the other one comes up, and the other one drops a little bit.”As each practice passes and no quarterback separates himself from the pack, the Buckeyes get one day nearer to ending spring practice without naming a starter. Ohio State has just five more practices in the next two weeks before playing the Spring Game on April 14 at Ohio Stadium. If Meyer does not name a starter, it would be the first spring game since 2015 that Ohio State does not have a quarterback cemented atop the depth chart. Meyer said he does not know whether he will have a starter by the end of spring.However, the timeline has major implications on the position for Ohio State. Both Haskins and Burrow have shown, in limited time, they possess the requisite skills to start at a major college football program. But Burrow could transfer if Haskins, the assumed favorite, earns the nod.Burrow is on track to graduate from the university in May, meaning he would not have to sit out if he decided to transfer like most college athletes. Instead of backing up Haskins or Martell, he could transfer and compete for a starting job on a team without Ohio State’s high-end talent at quarterback. A month ago, Meyer said his first obligation is Ohio State, but “probably, yes” he has an obligation to tell Burrow his status by the end of spring practice. Given the lack of separation between the three quarterbacks, the probability of Meyer not offering Burrow a solid answer by the time he graduates seems more possible than ever.The last time Meyer did not make a decision on quarterback after spring practice, Ohio State’s disastrous circus of Cardale Jones and J.T. Barrett flip-flopping starts and snaps led to an offense that could never seem to find a rhythm in 2015. Meyer said he has moved on from that situation and did not learn anything from it. But the clock is ticking, and the day-to-day competition that Meyer enjoys will end after the Spring Game in less than two weeks. Without naming a starter, Ohio State will not have a leader behind center during the summer with whom the offense can build a rapport. That might not worry Meyer yet, but the uncertainty could do irreparable damage if he does not make a decision until the fall. read more

Read More →