Wednesday, February 20, 2013

Brutal, fast-moving shooting spree across a California county leaves four dead, including gunman

TUSTIN, Calif. (AP) ? A 20-year-old student wielding a shotgun shot and killed a woman in her home and two commuters during carjackings, shot up vehicles on a Southern California freeway and committed suicide as police closed in on him Tuesday, authorities said.

The early-morning killings happened not long after a bloody saga that gripped Southern California for six days, as former Los Angeles police officer Christopher Dorner eluded a massive manhunt after killing three people. Dorner died Feb. 12 from an apparent self-inflicted gunshot wound to the head after a fiery gun battle that left one police officer dead.

On Tuesday, a driver was forced from his BMW at a stop sign, marched to a curb and killed as witnesses watched in horror.

?He was basically executed,? Santa Ana police Cpl. Anthony Bertagna said. ?There were at least six witnesses.?

The shooter, Ali Syed, was an unemployed, part-time student who lived with his parents at the Ladera Ranch residence where the first victim was slain, Tustin police Chief Scott Jordan said. Authorities said Syed was taking one course at Saddleback College, a two-year community college.

Orange County sheriff?s spokesman Jim Amormino said the woman killed at the home was in her 20s. She was not identified and was not related to the shooter, he said, adding that it wasn?t known what she was doing at the home.

Syed?s parents were in the house at the time, fled the residence when shots were fired, and reported it, he said.

Jordan said Syed stated to one carjacking victim: ?I don?t want to hurt you. I killed somebody. Today is my last day.?

Jordan said there was no indication of a motive, but he sought to assure residents that the violence was over.

The shooting spree apparently didn?t involve an assault weapon like those used in a series of recent mass killings. But it comes as Americans have been embroiled in a fierce debate over gun violence, as the Obama administration wages an uphill battle to get Congress to approve new gun control laws.

On Tuesday, Vice-President Joe Biden responded to a question from a Facebook user during a forum by saying the administration?s proposal to ban military-style assault weapons and high-capacity magazines would not make law-abiding citizens a more vulnerable target of criminals. Biden said he keeps two shotguns and shells locked up at home and encouraged those worried about defending themselves to buy a shotgun.

The latest highly-publicized shooting began at 4:45 a.m. local time, when deputies responded to a call from Ladera Ranch, a sleepy inland town southeast of Los Angeles. They found the woman shot multiple times.

The gunman then headed north and within 30 minutes carjacked a Dodge pickup truck in Tustin, about 20 miles (32 kilometres) away, police said. The driver was uninjured, but a bystander was hit by gunfire and taken to a hospital.

The suspect then began firing at vehicles in the area where Interstate 5 and State Route 55 connect.

Three people reported being targeted, including one who suffered a minor injury, Tustin police Lt. Paul Garaven said. Two cars were damaged.

When the gunman?s truck got low on gas, he stopped in Santa Ana, stole the BMW and killed the driver, Bertagna said.

The victim was identified as Melvin Edwards, 69, of Laguna Hills, who was en route to his Santa Ana business.

The shooter then drove to a Tustin business called Micro Center and stole another small truck, killing construction worker Jeremy Lewis, 26, of Fullerton, and wounding another person.

Officers trailed the gunman to Orange, a city about five miles (8 kilometres) away.

As they closed in, the man got out of the vehicle at a busy intersection and shot himself, police said.

A shotgun was recovered at the scene.

Source: http://www.capebretonpost.com/News/Canada---World/2013-02-19/article-3180628/Brutal,-fast-moving-shooting-spree-across-a-California-county-leaves-four-dead,-including-gunman/1

march 30 rimm pauly d project adrienne rich autism cesar chavez day raspberry ketone

'Nonstop shouting' at Pistorius home

PRETORIA (Reuters) - A witness heard "non-stop shouting" in the home of athletics star Oscar Pistorius shortly before his girlfriend was shot dead, the lead detective in the murder investigation said on Wednesday.

Warrant officer Hilton Botha, a detective with 24 years on the force, also told the Pretoria magistrates court that police had found two containers of testosterone and needles in Pistorius' bedroom.

Pistorius, a double amputee dubbed "Blade Runner" because he raced on carbon fibre blades, sobbed uncontrollably as Botha presented his testimony about the death of Reeva Steenkamp, 29.

The law graduate and model was in the toilet of the athlete's home when she was shot dead.

The shooting and allegations that have emerged at the bail hearing have stunned South Africa and millions of people around the world who regarded Pistorius, who has no lower legs, as the epitome of sporting triumph over adversity.

"One of our witnesses heard a fight, two people talking loudly at each other ... from two in the morning to three," Botha told the court.

In an affidavit delivered on Tuesday, Pistorius said he woke in the middle of the night and thought an intruder had climbed through his bathroom window and entered the adjoining toilet.

The 26-year-old said he grabbed a 9-mm pistol from under his bed and went into the bathroom.

Pistorius - the highest-profile athlete in the history of the Paralympics - then described how he fired into the locked toilet door in a blind panic in the belief the intruder was lurking inside.

In his testimony on Wednesday, Botha disputed Pistorius' affidavit.

TRAJECTORY

"I believe he knew she (Steenkamp) was in the bathroom and he shot four shots through the door," the detective said, adding the angle at which the rounds were fired suggested they were aimed deliberately at somebody on the toilet.

Pistorius had said he moved into the bathroom on his stumps - the reason he felt so vulnerable - but Botha said the shots went in a "top to bottom" trajectory, suggesting Pistorius was wearing his artificial legs when he pulled the trigger.

"It seems to me it was fired down," he said.

Botha also cited another witness on the upscale gated community near Pretoria where Pistorius lived as saying he heard a shot, followed 17 minutes later by more shots.

Another witness also spoke of a shot followed by screams, followed by more shots, he said.

Steenkamp was hit in the head, arm and hip in the locker-sized toilet room adjoining the bathroom, which itself led from the bedroom.

Pistorius' defense team disputed Botha's reference to "testosterone", saying the substance was a legitimate herbal remedy called "testo-composutim co-enzyme".

Details on the makeup of testo-composutim co-enzyme were not immediately available but administering testosterone as an anabolic agent is banned at all times under World Anti-Doping Agency rules for sports people.

ANGER

At Steenkamp's funeral in the south coast city of Port Elizabeth on Tuesday, grief was tinged with anger.

"I'm disgusted with what he did. He must be dealt with harshly," said Gavin Venter, an ex-jockey who worked for Steenkamp's father. "Without a doubt he's a danger to the public. He'll be a danger to witnesses. He must stay in jail."

The case has drawn further attention to endemic violence against women in South Africa after the gang-rape, mutilation and murder of a 17-year-old near Cape Town this month.

Members of the Women's League of the ruling African National Congress protested outside the Pretoria court, waving placards saying: "No Bail for Pistorius" and "Rot in jail".

The arrest of Pistorius stunned the millions who had watched in awe last year as the Olympic and Paralympic sprinter reached the semi-final of the 400 meters in the London Olympics.

But the impact has been greatest in sports-mad South Africa, where Pistorius was seen as a rare hero who had transcended the racial divides that persist 19 years after the end of apartheid.

He carried South Africa's flag at the closing ceremony of the London Olympics, and U.S. magazine Sports Illustrated named him as one of the most inspiring figures of the year.

"Many questions are being asked, but we have no answers," Sports Minister Fikile Mbalula said in a statement.

The sprinter's endorsements and sponsorships included sportswear giant Nike, British telecoms firm BT, sunglasses maker Oakley and French designer Thierry Mugler and were thought to be worth as much as $2 million a year.

In his affidavit, Pistorius said he earned 5.6 million rand ($630,500) a year and owned properties worth nearly $1 million.

However, Nike and Mugler both said they had dropped Pistorius from advertising campaigns, while cosmetics firm Clarins said it was recalling its "A Man" perfume range out of "respect and compassion towards the families involved".

(Additional reporting by Jon Herskovitz; Writing by Ed Cropley; Editing by Pravin Char)

Source: http://news.yahoo.com/pistorius-bail-hearing-restarts-pretoria-081412153--finance.html

Torrey Smith Brother fiona apple awkward awkward CJ Spiller tracy morgan Chase.com

Apple'dan iTunes 11 i?in yeni g?ncelleme

?ok k?sa bir s?re ?nce iOS 6.1.2'yi yay?nlayan Apple, yaz?l?m g?ncellemeleri gelmeye devam ediyor. Firma son olarak iTunes 11'in ikinci g?ncellemesini birka? dakika ?nce yay?nlad?.

Yay?nlanan g?ncelleme Apple'?n aral?k ay?nda yay?nlad??? iTunes 11.0.1'deki, a?a??daki sorunlar ba?ta olmak ?zere, sorunlar? d?zeltirken; ?e?itli iyile?tirmeler ve yeniliklerle geliyor.

Bu g?ncelleme; m?zikler i?in yeni Besteciler g?r?nt?s?n? ekler, ?ok say?da par?a i?eren listeleri e?zamanlarken iTunes?un yan?t verebilirli?ini art?r?r ve sat?n al?nanlar?n iTunes ar?ivinizde g?r?nmemesine neden olan bir sorunu giderir. Bu g?ncelleme di?er kararl?l?k ve performans iyile?tirmelerini de i?erir.

Yay?nlanan g?ncellemeyi bilgisayar?n?za Apple Software Update, Mac App Store ya da firman?n y?klemeler i?in haz?rlad??? destek sayfas?ndan bilgisayar?n?za kurabilirsiniz.

Bilindi?i gibi iTunes 11, basitle?tirilmi? ?alar?, tamamen yeniden tasarlanm?? iTunes Store'u ve iCloud ?zellikleri ile y?ksek performans? bir araya getirerek ?imdiye kadarki en iyi iTunes olarak dikkat ?ekiyor.

Source: http://www.donanimhaber.com/Appledan_iTunes_11_icin_yeni_guncelleme-40099.htm

rosario dawson young jeezy world wildlife fund gsa keith olbermann andrew bynum the time machine

Increasing evidence links high glycemic index foods and dairy products to acne

Increasing evidence links high glycemic index foods and dairy products to acne [ Back to EurekAlert! ] Public release date: 20-Feb-2013
[ | E-mail | Share Share ]

Contact: Eileen Leahy
andjrnlmedia@elsevier.com
732-238-3628
Elsevier Health Sciences

Medical nutrition therapy can play an important role, according to Journal of the Academy of Nutrition and Dietetics report

Philadelphia, PA, February 20, 2013 A study published in the Journal of the Academy of Nutrition and Dietetics has determined that there is increasing evidence of a connection between diet and acne, particularly from high glycemic load diets and dairy products, and that medical nutrition therapy (MNT) can play an important role in acne treatment.

More than 17 million Americans suffer from acne, mostly during their adolescent and young adult years. Acne influences quality of life, including social withdrawal, anxiety, and depression, making treatment essential. Since the late 1800s, research has linked diet to this common disease, identifying chocolate, sugar, and fat as particular culprits, but beginning in the 1960s, studies disassociated diet from the development of acne.

"This change occurred largely because of the results of two important research studies that are repeatedly cited in the literature and popular culture as evidence to refute the association between diet and acne," says Jennifer Burris, MS, RD, of the Department of Nutrition, Food Studies, and Public Health, Steinhardt School of Culture, Education, and Human Development, New York University. "More recently, dermatologists and registered dietitians have revisited the diet-acne relationship and become increasingly interested in the role of medical nutritional therapy in acne treatment."

Burris and colleagues, William Rietkerk, Department of Dermatology, New York Medical College, and Kathleen Woolf, of New York University's Department of Nutrition, Food Studies, and Public Health, conducted a literature review to evaluate evidence for the diet-acne connection during three distinctive time periods: early history, the rise of the diet-acne myth, and recent research.

Culling information from studies between 1960 and 2012 that investigated diet and acne, investigators compiled data for a number of study characteristics, including reference, design, participants, intervention method, primary outcome, results and conclusions, covariate considerations, and limitations.

They concluded that a high glycemic index/glycemic load diet and frequent dairy consumption are the leading factors in establishing the link between diet and acne. They also note that although research results from studies conducted over the last 10 years do not demonstrate that diet causes acne, it may influence or aggravate it.

The study team recommends that dermatologists and registered dietitians work collaboratively to design and conduct quality research. "This research is necessary to fully elucidate preliminary results, determine the proposed underlying mechanisms linking diet and acne, and develop potential dietary interventions for acne treatment," says Burris. "The medical community should not dismiss the possibility of diet therapy as an adjunct treatment for acne. At this time, the best approach is to address each acne patient individually, carefully considering the possibility of dietary counseling."

###


[ Back to EurekAlert! ] [ | E-mail | Share Share ]

?


AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.


Increasing evidence links high glycemic index foods and dairy products to acne [ Back to EurekAlert! ] Public release date: 20-Feb-2013
[ | E-mail | Share Share ]

Contact: Eileen Leahy
andjrnlmedia@elsevier.com
732-238-3628
Elsevier Health Sciences

Medical nutrition therapy can play an important role, according to Journal of the Academy of Nutrition and Dietetics report

Philadelphia, PA, February 20, 2013 A study published in the Journal of the Academy of Nutrition and Dietetics has determined that there is increasing evidence of a connection between diet and acne, particularly from high glycemic load diets and dairy products, and that medical nutrition therapy (MNT) can play an important role in acne treatment.

More than 17 million Americans suffer from acne, mostly during their adolescent and young adult years. Acne influences quality of life, including social withdrawal, anxiety, and depression, making treatment essential. Since the late 1800s, research has linked diet to this common disease, identifying chocolate, sugar, and fat as particular culprits, but beginning in the 1960s, studies disassociated diet from the development of acne.

"This change occurred largely because of the results of two important research studies that are repeatedly cited in the literature and popular culture as evidence to refute the association between diet and acne," says Jennifer Burris, MS, RD, of the Department of Nutrition, Food Studies, and Public Health, Steinhardt School of Culture, Education, and Human Development, New York University. "More recently, dermatologists and registered dietitians have revisited the diet-acne relationship and become increasingly interested in the role of medical nutritional therapy in acne treatment."

Burris and colleagues, William Rietkerk, Department of Dermatology, New York Medical College, and Kathleen Woolf, of New York University's Department of Nutrition, Food Studies, and Public Health, conducted a literature review to evaluate evidence for the diet-acne connection during three distinctive time periods: early history, the rise of the diet-acne myth, and recent research.

Culling information from studies between 1960 and 2012 that investigated diet and acne, investigators compiled data for a number of study characteristics, including reference, design, participants, intervention method, primary outcome, results and conclusions, covariate considerations, and limitations.

They concluded that a high glycemic index/glycemic load diet and frequent dairy consumption are the leading factors in establishing the link between diet and acne. They also note that although research results from studies conducted over the last 10 years do not demonstrate that diet causes acne, it may influence or aggravate it.

The study team recommends that dermatologists and registered dietitians work collaboratively to design and conduct quality research. "This research is necessary to fully elucidate preliminary results, determine the proposed underlying mechanisms linking diet and acne, and develop potential dietary interventions for acne treatment," says Burris. "The medical community should not dismiss the possibility of diet therapy as an adjunct treatment for acne. At this time, the best approach is to address each acne patient individually, carefully considering the possibility of dietary counseling."

###


[ Back to EurekAlert! ] [ | E-mail | Share Share ]

?


AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.


Source: http://www.eurekalert.org/pub_releases/2013-02/ehs-iel021513.php

ground hog day 2012 aaron carter black history month did groundhog see his shadow soul train don cornelius rod parsley barry sanders jr

Tuesday, February 19, 2013

Jurassic records warn of risk to marine life from global warming

Feb. 19, 2013 ? The risk posed by global warming and rising ocean temperatures to the future health of the world's marine ecosystem has been highlighted by scientists studying fossil records.

Researchers at Plymouth University believe that findings from fieldwork along the North Yorkshire coast reveal strong parallels between the Early Jurassic era of 180 million years ago and current climate predictions over the next century.

Through geology and palaeontology, they've shown how higher temperatures and lower oxygen levels caused drastic changes to marine communities, and that while the Jurassic seas eventually recovered from the effects of global warming, the marine ecosystems that returned were noticeably different from before.

The results of the Natural Environment Research Council-funded project are revealed for the first time in this month's PLOS ONE scientific journal.

Professor Richard Twitchett, from the University's School of Geography, Earth and Environmental Sciences, and a member of its Marine Institute, said: "Our study of fossil marine ecosystems shows that if global warming is severe enough and lasts long enough it may cause the extinction of marine life, which irreversibly changes the composition of marine ecosystems."

Professor Twitchett, with Plymouth colleagues Dr Silvia Danise and Dr Marie-Emilie Clemence, undertook fieldwork between Whitby and Staithes, studying the different sedimentary rocks and the marine fossils they contained. This provided information about the environmental conditions on the sea floor at the time the rocks were laid down.

The researchers, working with Dr Crispin Little from the University of Leeds, were then able to correlate the ecological data with published data on changes in temperature, sea level and oxygen concentrations.

Dr Danise said: "Back in the laboratory, we broke down the samples and identified all of the fossils, recording their relative abundance much like a marine biologist would do when sampling a modern environment. Then we ran the ecological analyses to determine how the marine seafloor community changed through time."

The team found a 'dead zone' recorded in the rock, which showed virtually no signs of life and contained no fossils. This was followed by evidence of a return to life, but with new species recorded.

Professor Twitchett added: "The results show in unprecedented detail how the fossil Jurassic communities changed dramatically in response to a rise in sea level and temperature and a decline in oxygen levels.

"Patterns of change suffered by these Jurassic ecosystems closely mirror the changes that happen when modern marine communities are exposed to declining levels of oxygen. Similar ecological stages can be recognised in the fossil and modern communities despite differences in the species present and the scale of the studies."

The NERC project - 'The evolution of modern marine ecosystems: environmental controls on their structure and function' - runs until March 2015, and is one of four funded under their Coevolution of Life and the Planet research programme.

Share this story on Facebook, Twitter, and Google:

Other social bookmarking and sharing tools:


Story Source:

The above story is reprinted from materials provided by University of Plymouth.

Note: Materials may be edited for content and length. For further information, please contact the source cited above.


Journal Reference:

  1. Silvia Danise, Richard J. Twitchett, Crispin T. S. Little, Marie-Emilie Cl?mence. The Impact of Global Warming and Anoxia on Marine Benthic Community Dynamics: an Example from the Toarcian (Early Jurassic). PLoS ONE, 2013; 8 (2): e56255 DOI: 10.1371/journal.pone.0056255

Note: If no author is given, the source is cited instead.

Disclaimer: Views expressed in this article do not necessarily reflect those of ScienceDaily or its staff.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/most_popular/~3/65KSa2_jFbQ/130219140508.htm

matterhorn chris harrison girl scouts printable bracket game change own stacy francis

Insight: In Europe's tax race, it's the base, not the rate, that counts

LONDON (Reuters) - In late November, members of the American Chamber of Commerce gathered at the Four Seasons hotel in Dublin for a Thanksgiving lunch of roast turkey and pumpkin pie and a declaration of hospitality from Ireland's finance minister.

"We're a friendly country for investors and one of the key elements of the friendliness of the package is the 12.5 percent tax rate," Michael Noonan said. "I want to tell you once more, that's not negotiable."

Noonan's comment alluded to attempts by some fellow European Union countries to persuade Ireland to increase its official corporation tax rate, one of the lowest in the developed world. The 12.5 percent rate, Irish politicians often say, is core to Ireland's ?brand' as an investment location.

But low headline taxes are just one reason companies like to base themselves in Ireland, and not even the most important. Many of the multinationals gathered at the Four Seasons that day pay far less than 12.5 percent tax, their accounts show. Ireland helps them do this by generously defining what profit it will tax, and what it will leave untouched.

And it's not just Ireland. The amount of profit a country taxes - commonly known as the tax base - has been shrinking for multinationals in many European countries over the past decade or so, experts say, a fact easily lost in talk about headline rates. Countries have found that reducing the base - agreeing to not tax some profits that a company makes - helps attract firms and, they hope, jobs. But as recent protests against corporate tax avoidance in Britain highlight, voters are beginning to question that tactic. If taxpayers see governments helping companies to avoid taxes, it could hurt their ability to tax everyone else.

That is a point made by the Organisation for Economic Cooperation and Development, a Paris-based club of rich economies, which last week called for an overhaul of the entire international corporate tax system.

Most national tax rules pre-date the widespread rise of multinationals, it said, and desperately need to be updated. Perhaps the most pressing concern is the tax base.

"The problem of the tax base is clearly more important than the tax rate," says Sven Giegold, a German Member of the European Parliament (MEP) for the Green Party and a member of the EU parliament's Committee on Economic and Monetary Affairs. "And that's, interestingly, exactly the opposite of the public debate."

The situation is particularly severe in Europe, a single market of more than 500 million people. Tax competition is a global phenomenon but European countries are especially vulnerable, because EU rules bar members from hindering capital flows.

Multinationals which set themselves up in smaller countries such as Ireland, Luxembourg or the Netherlands can pay low taxes, not just on profit earned in those places, but also on that earned in much bigger markets such as the UK or Germany. And sometimes, they may not have to pay any tax at all on profits earned in those bigger markets. Their host countries allow them to send it offshore to tax havens.

"This is a huge problem in the EU because you have a common market but you have 27 different corporate tax systems," said Kimberly Clausing, a Professor of Economics at Oregon's Reed College who specializes in corporate tax avoidance.

SHRINKING TAX BASE

If you look at headline tax rates alone, you might think tax competition in Europe had ended. Between 1980 and 2007, average EU corporate income tax rates fell from more than 45 percent to almost 25 percent, according to data from the OECD and the EU. Since then, though, they have shed just one percentage point.

But the more stable headline rates say nothing about how countries define a company's tax base. Take, for example, the Netherlands, which has a history of tax leniency dating back 120 years. Today, its headline corporation tax rate of 25 percent is actually above the EU average. But by being selective about how it defines taxable profit, it offers many firms a much lower effective tax rate, tax advisers and executives say.

The country allows foreign companies to reduce their taxable profit by making payments to affiliates for loans, the use of brands and other services, said Kees van Raad, Professor of International Tax Law at the University of Leiden. And while many other countries charge withholding taxes on such payments, the Dutch usually do not.

Tax deals are often agreed in advance with companies that are considering basing themselves in the Netherlands, so they know where they stand.

That was the experience of coffee chain Starbucks, which established its European headquarters in Amsterdam in 2002. The company received a ruling which gave it a "very low" tax rate, Troy Alstead, the company's Chief Financial Officer, told a UK parliamentary committee in November, although the firm declined to provide further details. In 2011, Starbucks' European headquarters declared a pre-tax profit of just 500,000 euros on sales of 73 million euros. Starbucks says it follows the tax rules of all the countries where it operates. The Dutch tax authority declined to comment.

Some tech firms shift much bigger amounts. Amazon.com Inc's main operating unit, based in Luxembourg, faced a headline tax rate of 30 percent. But for 2011 it managed to report a taxable profit of just 29 million euros on 9.1 billion euros of sales at its Luxembourg-based EU headquarters by paying hundreds of millions to a tax-exempt affiliate, which is also based in Luxembourg.

Such policies mean firms like Amazon - which employs many thousands of people in France, Germany and the UK, and has billions of dollars of sales in these countries - don't have to declare any profits there. Instead, it can apportion almost all its European profits to an office of 200 people in Luxembourg City.

The Luxembourg tax office declined comment. Amazon said it abides by the tax rules in every country where it operates.

Similarly, Google's international headquarters in Dublin made tax-deductible payments to a Bermudan subsidiary via a Dutch affiliate. The arrangement is known as a "Double Irish Dutch sandwich": the Irish-registered entity cuts its taxable profit by paying a Dutch affiliate, which pays a subsidiary in a tax haven. Using a Dutch affiliate means withholding taxes don't have to be paid.

In 2011, Google Ireland reported taxable profit of 24 million euros on turnover of 12.5 billion. Its Bermudan unit was responsible for "substantially all" of the group's $8 billion in overseas pre-tax profit, according to regulatory filings.

Google said it abides by the tax rules in every country where it operates. The Irish tax authority and department of finance declined to comment on Google or other companies, although Irish officials said the approach is to simply agree a level of profit that could be reasonably attributed to the number of employees in the country. In Google's case, this was 2,000 people at the end of 2011, most of those in telesales. One senior tax official said: "We charge tax on the profits that arise from the activities carried out here."

There is no evidence that countries like Ireland or the Netherlands are breaking international tax rules, says Professor Michael Devereux, Director, Centre for Business Taxation & Professor of Business Taxation at Oxford University, adding that countries are free to design their tax systems as they see fit.

PATENT BOXES

Larger countries have joined the competition. One way to compete is by introducing a ?patent box', also known as an ?innovation box'. In recent years, France and Spain as well as the Netherlands and Belgium have all adopted such a system, offering tax rates as low as 5 percent. Britain is due to introduce its version in April.

Patent boxes allow companies to pay a lower tax rate on profits linked to patented innovations. Governments say it's a way to encourage innovation and high-value jobs in research and development. But critics see it as tax avoidance, albeit government-sanctioned and in palatable form.

Typically, a patent box tax system will ignore a large chunk of earnings made on a product which contains a patented item. "Even if the patented element of a product is minor, 100 percent of income arising from the product falls into the regime," accountants KPMG wrote of the UK patent box in a brochure.

The mechanism rewards commercialization of existing patents, rather than the development of new ones, said Helen Miller, senior research economist at the Institute for Fiscal Studies, an independent think tank.

EUROPEAN INITIATIVE

The European Commission estimated in December that around 1 trillion euros is lost to tax evasion and avoidance every year, and called on member states to cooperate better.

One radical solution - approved in a vote last September in the European Parliament - is for the EU to adopt a totally new approach to taxing companies, known as the Common Consolidated Corporate Tax Base (CCCTB). This would see countries apportioned a share of a company's profits based on sales and staffing; each could then tax that profit how they saw fit.

Such a move would make it much harder, if not impossible, for companies to shift profits.

However, the European parliament only has advisory powers in relation to tax.

A European Commission spokeswoman said the Commission backed the idea, but that every member state must agree before a directive becomes binding. Ireland, the Netherlands and the UK have either opposed the CCCTB or withheld support.

"This is a race to the bottom," said Giegold, the Green politician. "Each country which applies these low rates, and the more countries there are that use these special regimes, the harder it is to get rid of them."

(Edited by Sara Ledwith and Simon Robinson)

Source: http://news.yahoo.com/insight-europes-tax-race-not-rate-counts-103620136--sector.html

florida state meghan mccain wilson chandler bristol motor speedway prometheus grand canyon skywalk tonga

In China, betting it all on a child in college

POSTED: 01:30 a.m. HST, Feb 17, 2013

HANJING, China ? Wu Yiebing has been going down coal shafts practically every workday of his life, wrestling an electric drill for $500 a month in the choking dust of claustrophobic tunnels, with one goal in mind: paying for his daughter's education.

His wife, Cao Weiping, toils from dawn to sunset in orchards every day during apple season in May and June. She earns $12 a day tying little plastic bags one at a time around 3,000 young apples on trees, to protect them from insects. The rest of the year she works as a substitute store clerk, earning several dollars a day, all going toward their daughter's education.

Many families in the West sacrifice to put their children through school, saving for college educations that they hope will lead to a better life. Few efforts can compare with the heavy financial burden that millions of lower-income Chinese parents now endure as they push their children to obtain as much education as possible.

Yet a college degree no longer ensures a well-paying job, because the number of graduates in China has quadrupled in the last decade.

Wu and Cao, who grew up in tiny villages in western China and became migrants in search of better-paying work, have scrimped their entire lives. For nearly two decades, they have lived in a cramped and drafty 200-square-foot house with a thatch roof. They have never owned a car. They do not take vacations ? they have never seen the ocean. They have skipped traditional New Year trips to their ancestral village for up to five straight years to save on bus fares and gifts, and for Wu to earn extra holiday pay in the mines. Despite their frugality, they have essentially no retirement savings.

Thanks to these sacrifices, their daughter, Wu Caoying, is now a 19-year-old college sophomore. She is among the growing millions of Chinese college students who have gone much farther than their parents could have dreamed when they were growing up. For all the hard work of Wu's father and mother, however, they aren't certain it will pay off. Their daughter is ambivalent about staying in school, where the tuition, room and board cost more than half her parents' combined annual income. A slightly above-average student, she thinks of dropping out, finding a job and earning money.

"Every time my daughter calls home, she says, ?I don't want to continue this,"' Cao said. "And I say, ?You've got to keep studying to take care of us when we get old,' and she says, ?That's too much pressure, I don't want to think about all that responsibility."'

Wu dreams of working at a big company, but knows that many graduates end up jobless. "I think I may start my own small company," she says, while acknowledging she doesn't have the money or experience to run one.

For a rural parent in China, each year of higher education costs six to 15 months' labor, and it is hard for children from poor families to get scholarships or other government financial support. A year at the average private university in the United States similarly equals almost a year's income for the average wage earner, while an in-state public university costs about six months' pay, but financial aid is generally easier to obtain than in China. Moreover, an American family that spends half its income helping a child through college has more spending power with the other half of its income than a rural Chinese family earning less than $5,000 a year.

It isn't just the cost of college that burdens Chinese parents. They face many fees associated with sending their children to elementary, middle and high schools. Many parents also hire tutors, so their children can score high enough on entrance exams to get into college. American families that invest heavily in their children's educations can fall back on Medicare, Social Security and other social programs in their old age. Chinese citizens who bet all of their savings on their children's educations have far fewer options if their offspring are unable to find a job on graduation.

The experiences of Wu Caoying, whose family The has tracked for seven years, are a window into the expanding educational opportunities and the financial obstacles faced by families all over China.

Her parents' sacrifices to educate their daughter explain how the country has managed to leap far ahead of the United States in producing college graduates over the last decade, with 8 million Chinese now getting degrees annually from universities and community colleges.

But high education costs coincide with slower growth of the Chinese economy and surging unemployment among recent college graduates. Whether young people like Wu find jobs on graduation that allow them to earn a living, much less support their parents, could test China's ability to maintain rapid economic growth and preserve political and social stability in the years ahead.

LEAVING THE VILLAGE

The ancient village of Mu Zhu Ba is perched on a tree-covered crag overlooking a steep-sided mountain gorge in southwestern Shaanxi province, deep in China's interior, 900 miles southwest of Beijing. The few scarce acres of flat land next to a stream on the valley floor were reserved until recently for garden-size plots of rice, corn and vegetables.

Villagers were subsistence farmers. Every adult and all but the youngest children worked from dawn to dusk, planting, weeding, hand-watering and harvesting rice, corn and vegetables to feed themselves. They also built and maintained 3-foot-wide terraces where the sides of the valley began to curve upward before turning into vertiginous, forested slopes that soared into the clouds.

The relentless work left little opportunity for education. Cao, now 39, learned to read some Chinese characters at first- and second-grade classes conducted in her village. But later grades were taught at a school in a larger village at the other end of the valley, a seven-mile walk away, and Cao dropped out in third grade.

Her husband, now 43, grew up in a similarly poor village on the other side of the mountain and did not attend school at all.

They married early, and Cao had just turned 20 when she gave birth to Wu Caoying. The couple earned just $25 a month. As their baby grew into a toddler, they began worrying that she would inevitably drop out of school early if she had to walk so far to classes every day. So like hundreds of millions of other Chinese over the last two decades, they decided to leave their ancestral village and their families.

"All the parents in the village want their children to go to college, because only knowledge changes your fate," Cao said.

By the time Wu reached middle school, the crystalline mountain air of Mu Zhu Ba was a dim memory. The family had moved to Hanjing, a coal mining community on the plains of northern Shaanxi province, nearly 300 miles northeast of their ancestral village.

A COAL MINER'S DAUGHTER

Wu Yiebing built the family's two-room brick house himself. They bought their first small refrigerator, a coal stove and a used stereo, and a bare light bulb for the living room and another for the bedroom.

The house, on the town's rural outskirts, was across a two-lane paved road from a small coal mine where Wu learned to maneuver a shoulder-carried, 45-pound electric drill in narrow spaces far under the earth, working long shifts and coming home covered with coal dust. He earned nearly $200 a month then, providing more money to educate their daughter. In the family bedroom, where calendar posters of the actress Zhang Ziyi had been plastered on the wall for extra insulation, Cao carefully kept all of her daughter's school papers. Wu Caoying was in seventh grade, but her village school was already teaching her geometry and algebra at a level beyond most American seventh-graders. She was also studying geography, history and science, filling homework notebooks with elegant penmanship.

The problem was English, an increasingly important subject for students who wanted to qualify for anything but the worst universities.

The village had an English teacher, and Wu started learning the language in fourth grade. But then the teacher left, so she was not able to study English during fifth and sixth grade.

Wu resumed English classes in the seventh grade, but her mother was concerned and began hiring substitute teachers as English tutors for her daughter.

Cao said that she was convinced that this would help her daughter become the first in the family to attend college. "If we had not come here, she would have needed to stay home, to help cook and cut wood," Cao said.

But their financial sacrifices were only beginning.

For high school, Wu Caoying began attending a government-run boarding school two miles from the family's house. Many high schools in China are boarding schools, an arrangement that allows local governments to impose hefty fees on parents. Tuition was $165 a semester. Food was $8 a week. Books, tutorials and exam fees were all extra.

BOARDING SCHOOL

Wu and seven other teenage girls had bunk beds in a cramped dormitory room. She dressed better than the other girls, in a tight blue coat her mother had just given her for Chinese New Year.

She woke at 5:30 every morning to study, had breakfast at 7:30, then attended classes from 8:30 a.m. to 12:30, 1:30 to 5:30 in the afternoon and 7:30 to 10:30 in the evening. For entertainment, there were occasional showings of patriotic movies. She studied part of the day on Saturdays and Sundays. But she also joined a volunteer group that visited the elderly ? social work that might help on a college application in the United States but not in China, where the national entrance exam for universities is all-important.

Wu Yiebing no longer worked at the coal mine across the street, which had been closed because of a combination of safety regulators' concerns and depletion of the coal seam. He had become a migrant once more, taking a job 13 hours away by train at a coal mine in a northern desert. Wu worked 10-hour shifts up to 30 consecutive days. Safety standards were lower at the new mine, in an industry that kills thousands of Chinese miners in industrial accidents each year and maims many more.

The new job, however, allowed Wu to double his income, and he brought back his pay every two months to his wife to pay for their daughter's education.

Their main worry was their daughter's academic performance; they thought she did not study hard enough. "She likes to talk to boys, although she doesn't have a boyfriend," Cao said.

Their daughter ranked 16th in her class of 40, respectable but not good enough in their eyes. But they despaired of being able to help Wu Caoying when she came home on weekends. "We just have an elementary school education. We don't really know what she's studying," Cao acknowledged.

Sitting at home while his daughter was at boarding school one day several years ago, Wu Yiebing said he was so disappointed with his daughter's performance that he would not mind if she dropped out, caught a train to Guangdong province, 30 hours away on the coast and took an assembly line job at a factory.

ODDS AGAINST RURAL YOUTHS

As Wu Caoying approached the national higher-education entrance exams in the spring of 2011, the odds were stacked against her, and heavy costs loomed for her parents as a result.

Youths from poor and rural families consistently end up paying much higher tuition in China than children from affluent and urban families. Yet they attend considerably worse institutions, education finance specialists say.

The reason is that few children from poor families earn top marks on the national exams. So they are shunted to lower-quality schools that receive the smallest government subsidies.

The result is that higher education is rapidly losing its role as a social leveler in China and as a safety valve for talented but poor youths to escape poverty. "The people who receive higher education tend to be relatively better off," said Wang Jiping, the director general of the Central Institute for Vocational and Technical Education in China.

Top four-year universities in China have resisted pressure to expand enrollments. So roughly half of all college students now attend a growing number of less prestigious three-year polytechnics instead.

The polytechnics resemble community colleges in the United States, but they offer more specialized vocational training and fewer general-knowledge courses like history or literature.

Affiliated with provincial and local governments or run by private businesses, polytechnics charge up to twice as much tuition as top universities, which are owned, operated and heavily subsidized by the central government. Despite high tuitions, the polytechnics spend much less teaching each student than universities because they receive so few subsidies.

While the central government offers extensive, need-based grants and loans for students at four-year universities, little financial aid is available for students at polytechnics to help pay higher tuitions. Yet students at polytechnics tend to be from poor or rural backgrounds. China's education ministry said last year that 80 percent of students at polytechnics were the first in their families to go into higher education.

The national entrance exam heavily favors affluent urban children. Top universities, concentrated in Beijing and Shanghai, give preference to local high school students, admitting them with lower exam scores than students from elsewhere. Rural students have to score higher to get in.

That is doubly difficult because a crucial section of the exam tests competence in a foreign language, almost always English. Rural schools like Wu Caoying's struggle even to find English teachers.

Most students at Peking University, one of the country's most prestigious, come from such affluent backgrounds that researchers last summer had to suspend a long-running survey that rewarded students with second-class train tickets if they would write about changes in their hometowns. The students began refusing to write the essays because they were not interested in second-class tickets, preferring costlier seats on new bullet trains.

For Wu, coming from a less affluent family, the challenge of getting into a top university would prove too great.

STUDENT IN A BIG CITY

Wu passed the national college entrance exam, but just barely.

She scored 300 points out of a possible 750, slightly above the 280 threshold for being allowed to attend an institution of higher education. It was far below the 600-plus scores needed for the nation's finest four-year universities. So she attends a polytechnic in the metropolis of Xi'an, the capital of Shaanxi province.

What tripped her up on the exam was her weakness in English. By contrast, she did well in Chinese and other subjects.

Her elementary school back in Hanjing has now begun teaching English starting in kindergarten, she said, adding that she hoped the next generation would fare better on the national test.

Wu has tried, unsuccessfully so far, to do well enough in classes at her polytechnic to transfer to an affiliated, four-year university, where the tuition is 25 percent lower.

The Chinese government offers a few scholarships for polytechnic students, but they are distributed mostly based on grades, not financial need. Top students, often from more affluent families who could give them more academic support during their formative years, receive grants that cover up to three-quarters of their room and board.

Average students like Wu pay full cost and hear frequent complaints from their parents. "I tell my daughter to study harder so she can reduce the school fees," Cao said.

But studying is almost all that Wu does. She says she still has no boyfriend: "I have friends who have boyfriends and they argue all the time. It is such a hassle."

The big question for Wu and her family lies in what she will do on graduation. She has chosen to major in logistics, learning how goods are distributed, a growing industry in China as ever more families order online instead of visiting stores.

But the major is the most popular at her school, which could signal a future glut in the field. That is a sobering prospect at a time when young college graduates in China are four times as likely to be unemployed as young people who attended only elementary school, because factory jobs are more plentiful than office jobs.

Wu realizes the odds against her. Among those who graduated last spring from her polytechnic, she said, "50 or 60 percent of them still do not have a job."

Cao is already worried. The family home across the road from the abandoned coal mine is starting to deteriorate in the wind and acrid pollution, and they have scant savings to rebuild it. Her husband has been able to move home after being hired at a new mine in Hanjing as a drilling team leader. The extra responsibility allows him to almost match his pay at the desert coal mine, but at his age carrying a heavy drill is becoming more difficult, and he won't be able to continue doing hard labor forever. Their daughter is the parents' only hope.

"I've only got one, so I have to make sure that one takes care of me when we get old," Cao said. "My head is killing me with thinking, ?What if she can't get a job after we have spent so much on education?"'

' + google_ads[0].snippet; } else { if (google_ads.length == 1) { /* * Partners should adjust text sizes * so ads occupy the majority of ad space. */ s += '

' /* * For text ads, append each ad to the string. */ for(i = 0; i ' + google_ads[i].line1 + ' ' + google_ads[i].line2 + '?' + google_ads[i].line3 + ' ' + google_ads[i].visible_url + '

'; } } } if (google_ads[0].bidtype == "CPC") { /* insert this snippet for each ad call */ google_adnum = google_adnum + google_ads.length; } document.write(s); return; } google_ad_client = 'pub-9695435974299667'; /* substitute your client_id (pub-#) */ google_ad_output = 'js'; google_max_num_ads = '3'; google_ad_channel = '0826849200'; google_ad_type = 'text'; google_image_size = '468x60'; google_feedback = 'on'; google_adtest = 'off'; google_skip = google_adnum; /* to skip for multiple units, insert this snippet for each ad call */ // -->

Source: http://www.staradvertiser.com/news/19040101_In_China_betting_it_all_on_a_child_in_college.html

jay z and beyonce baby cpac powell the last lecture kim jong un josh powell madonna halftime show