JAAA boss wants separate sports ministry

first_imgPresident of the Jamaica Athletics Administrative Association Dr Warren Blake would like to see sport being given its own ministry, as well as the development of more regional sporting facilities, when the new government unfolds. Blake told The Gleaner that a separate ministry for sport would aid in the long-term planning and development of sports locally. “The importance of sports to Jamaica has really grown, especially over the last four years, it has grown tremendously and there are really lots of things that sports can do for this country,” Blake told The Gleaner at the G.C. Foster Classics at the G.C. Foster College of Physical Education and Sport on Saturday. “Having a separate ministry for sports would help make this happen and it would help not only track and field, but all sports, so you could start to plan long-term for the development of the country,” he added. Dr Blake added that he would like to see more synthetic track and field surfaces being built across the island. The only all-weather tracks which exist currently in Jamaica are at the G.C. Foster College, the National Stadium, Stadium East, Calabar High School and the Montego Bay Sports Complex. “I would like to see the development of a number of mini-stadia across the island so that synthetic surfaces could be not only in Kingston and Montego Bay. There is none in the centre or the eastern end of the island, so we would like to see more synthetic surfaces placed across the island,” Blake said.last_img read more

Burtonport Harbour redevelopment progress welcomed

first_imgA formal planning application has now formally been submitted for the redevelopment of Burtonport Harbour in West Donegal, according to local Cllr Marie Therese Gallagher.It is hoped that the redevelopment project, which has an estimated €3m cost, will tackle a number of issues at the site.Cllr Gallagher has welcomed news that Part 8 Planning has begun this week. The Sinn Féin councillor said: “This is a very welcome development. I have been working on securing a major project for Burtonport Harbour for over seven years now and this proposal has the potential to be transformative for the area.“This project will tackle a number of issues currently causing difficulty at the site, these include the problem of limited parking at the pier, the need for better facilities for the fishing community as well as enhanced facilities for ferry operators such a new ferry terminal, tourist information centre, etc.”Donegal County Councill is due to meet with the local community in the near future to explain the changes to the previous proposal put forward.“I am hopeful that this project will get the support of government and that the €3m funding it requires will be allocated to Burtonport,” added Cllr Gallagher. Burtonport Harbour redevelopment progress welcomed was last modified: May 7th, 2019 by Rachel McLaughlinShare 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)last_img read more

5 Features From Third-Party Apps Twitter Should Integrate

first_imgWhen I called Twitter out in my post of the top 10 failures of 2009 for “failing to innovate,” what I probably should have said was this: Twitter has done a decent job of implementing features that we first saw being used by third-party apps.The concept of user lists? Sawhorse Media introduced those. Retweet functions? That was a user idea that had already been implemented formally by many mobile and desktop applications. And the hot Contributor API is something that CoTweet has been doing for a while. The geotagging API is hardly new, either. But instead of saying that Twitter failed to innovate, let’s instead name a few features we love from third-party apps that we think they should integrate themselves – maybe with a key acquisition or two.Auto-completing UsernamesThird-Party Apps That Do This: Twitdroid, DestroyTwitterIt’s a rather simple feature, but it would make our lives a lot easier. When typing an @ reply or cc’ing a user, it helps to have a cheat sheet in the form of an auto-completion feature that remembers all your friends.Multimedia Uploading And EmbeddingThird-Party Apps That Do This: PowerTwitter, TwitpicThe convoluted process of uploading media to a third party and getting your content synced up to your Twitter account can be frustrating, especially when bugs arise. And not being able to preview images or videos before clicking through is a pressure point, as well.Threaded Views for ConversationsThird-Party Apps That Do This: Twitdroid, TwiToasterBeing able to see what an @ reply is all about can turn into a trail of digital breadcrumbs 10 tabs long. Seeing a threaded conversation in a single click would be much more convenient.Management And AnalyticsThird-Party Apps That Do This: Bit.ly, TwitterCounter, Tweetmeme, DoesFollow, Twitter KarmaI’m obsessed, you’re obsessed, we’re all obsessed with follower counts! Not to mention click-throughs, reciprocity, retweets, and all the metrics that make up the statistical side of Internet fame. Real-time measurement of Twitter activity would be worth paying for.Official Mobile And Desktop ApplicationsThird-Party Apps That Do This: Tweetdeck, Seesmic, Tweetie, Twitdroid, TwitterBerryThe single greatest opportunity for Twitter innovation (and yes, we’re resisting the very strong urge to make a portmanteau from those two words) is perhaps in the desktop and mobile app space. It’s one of the most clearly monetizable avenues for Twitter to pursue, and the “official” stamp of approval on an application would guarantee that app’s success. Moreover, there would probably be clear opportunities for an official app to come pre-loaded on laptops and mobile devices.Clearly, there’s a universe of features for Twitter to choose from. From social gaming to DM schedule reminders, oneforty is like a catalog of what Twitter could – and perhaps should – be doing next.What do you think – what Twitter features would you like to see launched in 2010? Give us your opinion in the comments. Related Posts Tags:#twitter#web Facebook is Becoming Less Personal and More Pro… The Dos and Don’ts of Brand Awareness Videoscenter_img jolie odell Guide to Performing Bulk Email Verification A Comprehensive Guide to a Content Auditlast_img read more

Siding and Soffits at the Blue Heron EcoHaus

first_imgSiding ChoicesThe Counterintuitive CladdingLstiburek’s Rules for Venting RoofsMore on shou sugi ban: Prescott Passive HouseMore on shou sugi ban: Zip Sheathing Tips Curious to see it in real life, we drove over to take a look. And well, to be honest, we really hated it. Perhaps it was just that the people who did it did a bad job, but it looked really… gross. It basically looked like a house that had had a fire recently go through it (which I suppose is true). I think I would like to test it out on a shed or coffee table or something before I invest thousands of dollars in the siding of my house and ended up hating myself over it.So, we turned to the natural (and perhaps most obvious) option: stain. Stain is all well and good, but you really need to stain your wood every five years (or less) to preserve the wood and keep it looking good. And really, you still should use cedar to have optimal rot protection with plain old stain. That’s what we thought, at least, until my wife came across a little black Swedish house called House Morran.Granted, this house is actually sided in plywood, which I would never do, but what intrigued me was the rich black color, and the fact that the grain of the wood still came through (unlike with painted siding), and that they had used a siding that was not cedar.As I read more about this house, I discovered that they used “black tar” for the siding. Through some detective work, we eventually found this same house linked to a Swedish product called Auson black pine tar.I had never heard of or seen this product before, but I was very intrigued. Also, it was Swedish, and seeing as our house had a lot of Scandinavian inspiration, this only seemed fitting.We found that the product was available in Canada through a website called Solvent-Free Paint. Score. We emailed the company to learn a bit more about it: We knew we wanted a black house. In fact, when designing the house, it was one of the only things that really remained consistent and we didn’t change our minds about. (OK, truthfully, we strayed a little bit — testing the waters. But as they say, once you go black, you probably won’t go back… or something like that.)Our previous house had been painted black by the previous owners (we are soul mates) and we loved it dearly. But really, we did not want to simply paint our new house black. Paint is great for covering up years of other layers of toxic paint, as at our old house, but not as an initial coat. So, what to do?In the process of researching, planning, and designing the house, we collected hundreds of inspiration pictures. The majority of my “architecture” folder on Pinterest is of black houses. I’d look at each one and try to figure out what they used: paint, stain, or something else?One of the first “something else” options we were initially really drawn to was the traditional Japanese siding treatment called shou sugi ban. An article posted at Treehugger said: “This is a traditional Japanese method of preserving cedar, where it is burned enough to create a layer of char on the outside. The char serves a number of functions: it seals and preserves the wood, it makes it significantly more fire-resistant, and termites and bugs hate it.”It is said that this type of treatment can allow the wood to survive for 80 to 100 years without maintenance and much longer if treated with oil every 15 years.A video of the traditional process in Japan.OK, so just imagine doing that 200 times over to clad your moderately sized house. Now that is labor intensive! Most people nowadays, from what I’ve read, use a blowtorch to char each board, then dunk it in water, scrub the charred bits off, and then oil it. Even with a blowtorch, this a crazy amount of work, but in the end you get something really impressive and unique. RELATED ARTICLES An all-natural productWe corresponded with John Sinclair at Solvent-Free Paint, the Canadian distributor, who wrote, “Genuine Pine Tar is one of the more effective wood preservers we’ve seen, and it is all-natural, which is amazing. In Scandinavia, they have been using pine tar for around 1,500 years as a preservative on everything from stave wood churches to wooden splint roofs to Viking ships, and it is still the predominant choice for continuing to preserve these old wooden structures to this day. Amazing. In fact, the heritage arm of the government of Québec has been making studies on this with respect to preserving wooden roofs, and its current recommendation is to use pine tar.“Pine tar is made from burning the pine resin out of the stumps of pine trees. The sticky resin is then collected and cleaned to various degrees, and pigment is added for color. In this state, pine tar has the consistency of molasses and can be used for preserving wood, even below grade. Above grade, we recommend mixing pine tar 50/50 with Allback Purified Raw Linseed Oil and applying it warm so that the pine tar and oil mixture really penetrates the wood. This mixture offers the best of both preservation and nourishment for the wood; it also takes down the stickiness of the surface so that it is more pleasant to touch or walk on.”Even better, this product is ideal for use in Scandinavia, where pine and spruce are much more readily available and cedar is not. It preserves the wood and needs to be recoated only once every 15 years.Bingo, we’d found our product. We ordered a few liters of this stuff. We had debated about using cedar for our soffits as well, but once we saw this, we realized we could use pine lumber treated with a natural clear pine tar for much less than half the cost of cedar. BLOGS BY KENT EARLE Placing the Concrete FloorsAdding Walls and RoofDealing With Really Bad WaterMaking an ICF FoundationLet Construction BeginPicking High-Performance WindowsHow Small Can We Go?Choosing a Superinsulated Wall SystemHeating a Superinsulated House in a Cold ClimateIs Passivhaus Right for a Cold Canadian Climate? Let’s find a more reasonable alternativeI really thought we were going to do this for our place. However, there were a few reasons we abandoned this idea. Firstly was the obvious: OMG, that would be so much work! Second, cedar is crazy expensive right now, running in the range of $7 to $9 per square foot. But the final reason was that we had heard that someone had decided to do a house in shou sugi ban in the City. Editor’s note: Kent Earle and his wife, Darcie, write a blog called Blue Heron EcoHaus, documenting their journey “from urbanites to ruralites” and the construction of a superinsulated house on the Canadian prairies. Their previous blog on GBA was called Placing the Concrete Floors. The blog below was originally published in August 2015. (A complete list of Kent Earle’s GBA blogs is provided in the “Related articles” sidebar below.) Soffits come firstWe started with the soffits, which would be easiest to install first. Yes, it is true that most people use aluminum or vinyl vented soffits, which are foolproof but also so incredibly boring. Instead, we purchased 1×6 tongue-and-groove white pine.Now, one thing you need to know about staining (or painting) wood for siding or soffits, is that you mustn’t let any part of the wood be left untreated (otherwise the lifespan of the wood will drop by 50% to 75%, so preparation is key)! That is, you must stain all six sides of the wood. For the tongue-and-groove pine, this meant that, yes, we had to stain the tongue and the groove, which is a crazy, tedious, and annoying task.Pine soffits with slots cut for attic ventilation.We had about 800 square feet of soffit to stain on all sides — twice. It took us about 14 hours, but it looked pretty nice by the time we were done. The pine tar was actually easier to use than we expected. Once mixed 50/50 with the linseed oil, it was really just like a slightly thickened stain. It brushed on easy and evenly.However, we had to keep it warm. On the hot 30°C (86°F) days, it was easy, but on the cooler days we had to heat it up on the stove in the shop. Also, each coat took between four and seven days to dry, and even then it still had a bit of residue on it that, hopefully, will dry someday. Surprisingly, it was not at all sticky. (I had fears of moths and dust sticking to the house.)As for venting the soffits, there is a calculation of square footage of ventilation versus square footage of attic space which is approximately 1 square foot of venting to every 100 square feet of attic. We figured a gap of about 3/4 inches by 30 inches lengthwise along every fourth board would be about right. We used a router to cut the gaps and covered it with a bug screen.I was so impressed with how well these boards turned out. Much better than I’d expected, to be honest.Next up was the siding, which I was most excited about. We ordered the tight-knot white pine siding as a “shiplap reveal” in 1×8. That pile took a ridiculous amount of time for us to work through. I had expected it to go relatively quickly, seeing as we did not have to stain a stupid groove, but 30 hours later we were finally done.We were exhausted, but man, did it look badass. (See the photo below.)last_img read more

Urban Rustic: The Cedar Siding Is Here — Let’s Burn It

first_imgTools for the jobAs far as the tools involved, the “Inferno” torch — available through Amazon.com and at our local Home Depot — proved to be a real workhorse.We were planning to use the typical 40 lb. propane tank that’s used for grilling. Fortunately, my wife was smart enough to look around online for us, and she found 100 lb. tanks instead. They have worked out great — no trips to a big box store for refills on the smaller tanks. And by buying the gas in bulk, we’ve saved some money as well.You can follow the level of the tank by looking for condensation. The only downside to these larger tanks is once they hit this level, about 1/4 full, pressure drops significantly, so it takes twice as long to burn a board.The Inferno comes with a 10-foot hose. That works okay, but we bought a 25-foot extension hose on Amazon that definitely makes life easier by allowing you to get farther away from the tank for a wider range of motion. If you decide to use an extension hose, you’ll need the correct sealant to make proper sealed connections. (We used RectorSeal T Plus 2.) If you’re lucky, someone in the tool repair section of your local hardware store will do this for you.Buy a pair of welding gloves.In terms of safety, in addition to a pair of sunglasses or construction safety glasses, proper hearing protection is a must. If you’re doing just one or two boards, the noise level of the torch isn’t a big deal. However, if you plan to do dozens of boards at one time, we would definitely recommend some kind of hearing protection. The torch is undeniably loud. (We’re lucky we have patient, forgiving neighbors.)Welding gloves also have been a real help. On windy days, the boards tend to stay lit longer, but it’s easy to just pat or rub out the small areas of flame with the welding gloves. And they’re a must for moving the boards around right after charring. We found ours in Home Depot’s tool department.We also keep a couple of 5-gallon buckets around, partially filled with water, so it would be easy to toss it at someone who’s just burst into flames. (Let’s hope this never happens.)In addition, we have a 6-foot step ladder set up as a station to hold the torch when not in use, and it’s a convenient spot to drape a garden hose with a nice spray nozzle, so it’s in easy reach if something should go wrong. We also occasionally spray down the concrete, hoping this discourages any stray embers from landing and then floating away to ignite something in the surrounding area.To be honest, the only time I got myself in trouble was when the 100 lb. tank was 1/4 full and the pressure had dropped. Normally, we barely have gas running through the hose and coming out of the torch because the boost switch on the torch is so effective. Because of the pressure drop, I turned up more gas, hoping it would counteract the loss of pressure, but instead I just managed to catch my jeans on fire at the knee (momentarily, thanks to a handy 5-gallon bucket of water). I was extremely lucky, and lesson definitely learned.Right as the sun is going down is the most exciting time to burn — the flame becomes vivid, and it’s really fun to watch as it dances across the surface of the board.The 1x material, whether 1×6 or 1×8, takes longer to burn since we found it impossible to get the face and the edge all in one pass. You can definitely pick up more of a rhythm with the 1×6 tongue-and-groove boards. And we haven’t gone for a gator appearance on the back (smooth side) of each board, instead going for a lighter char, which also helps to speed things up for each board. Looking for a range of char levelsMost of the siding will be 1×6 tongue-and-groove. The remaining 1x material will be for areas of trim.Once charred, the wood can be installed immediately, or, as we’ve chosen to do, treated with oil. After experimenting a little back in 2015, applying an oil finish seems to bind the char to the wood better than leaving it just “as is” (regardless if the level of char is light or heavy).Also, if you don’t oil, then the surface remains like a charcoal briquet, so any time it’s touched some of the char will rub off — just imagine the reaction of friends or family the first time someone leans against the siding, or if you have kids running around and they touch the char. It could be a real mess.In addition, if you choose not to oil, then every time the charred wood is cut during installation, black dust will go flying. (Whoever does the installation will not be pleased when their hands, bodies, and lungs are covered in a layer of fine soot — picture a 19th century Welsh coal miner.)So for durability, looks, and ease of installation, we’ve decided to take the extra step of oiling each piece as well. (More about this process in our next post at GBA).Charred wood can take on silvery tones (see Image #2, below). There is a range in the level of char we want to achieve. While most boards will have the gator finish, much lighter boards will be part of the mix as well. We think this will make for a more interesting overall look, but it also takes the pressure off, slightly, if you have more than one person doing the charring. (Each person will have a slightly different definition of “gator.”)We’re also curious to see how the lighter boards will age with time: Will the lighter undertones of raw cedar turn gray and blend nicely with the char? Or will the natural color, peeking through the black surface, stick around longer than we think? RELATED ARTICLES The charred wood will also be unappetizing to insects or rodents, and once covered in its attractive black armor, the surface can face decades of sun and rain (80-100 years is the usual claim for its longevity) with little or no maintenance, apart from an occasional fresh coat of oil (every 15 years or so?).Our wall assembly will utilize a fairly substantial rainscreen, meaning there will be significant air movement behind the siding, so one could argue it should be unnecessary to char the back of each piece, but we’ve chosen to do so for the added peace of mind (and not a really significant amount of additional time — and the charring is fun to do anyway).For cut ends and mitered joints, we will use tung oil to help seal these areas (similar to painted wood siding that gets a swipe of oil based primer in these same spots just before installation). BLOGS BY ERIC WHETZEL An Introduction to a New Passive House Project Editor’s note: This post is one of a series by Eric Whetzel about the design and construction of his house in Palatine, Illinois, a suburb of Chicago. The first blog in his series was called An Introduction to a New Passive House Project. For more details, see Eric’s blog, Kimchi & Kraut.center_img NEXT: Finishing the cedar Siding ChoicesAll About RainscreensShou sugi ban: Siding and Soffits at the Blue Heron EcoHausShou sugi ban: Zip Sheathing TipsShou sugi ban: Prescott Passive House How much does it cost, and how long does it take?For our single story, just under 1,700-square-foot house (outside dimensions), with an attached two-car garage, these are how our numbers break down:Time to burn (per board): about 1-2 minutes a side.In 6-8 hours, 40-80 boards is realistic (depends on level of char, and if it’s 1x or T&G).Total time to burn all the boards we should need: ±80 hours.For torch, hearing protection, welding gloves, extension hose: $100-$150.Per 100 lb. tank: $80-90 (8 total tanks to finish).1x2s, or similar material, for stacking the completed boards: $100-$200.#3 or better Cedar (1×6 T&G, 1×6, and 1×8): approx. $8,000-$10,000.Keep in mind, this doesn’t include the time or expense required to oil each board (again, more on that later).One final, additional challenge was getting quality boards.Our first order of cedar, via a big box store, came from Mary’s River. (They’ve either gone out of business, or their manufacturing plant burned down — depends on who you ask.) Their rate of waste was about 10%-15%, so not bad at all. It felt like I had to go looking for bad boards (boards bending to the left or right at the end, U-shaped from the middle, broken or missing tongues/grooves, or cracked/split boards).In subsequent orders, with a company called Tri-Pro, the rate of waste was about 40%. Luckily, the big box stores are okay with returns; nevertheless this gets frustrating. And even with the big box stores themselves, there can be significant differences in quality from one location to another. Our first couple of orders were poorly packed and just wrong. Then, after going to a second location to order, we got a neatly packed pallet that had been protected by plywood.I can’t tell you whether the person (or persons) who put this specific pallet together actually enjoys their job, but what I know for sure is that they cared enough to do it right. Unfortunately, this level of quality and pride in workmanship is exceedingly rare — anywhere, in any occupation — so when you see it, it can’t help but stand out and grab your attention. For our siding, we’re using an old Japanese technique for preserving wood called shou sugi ban (a.k.a. charred cedar — although any number of species of wood could work).There’s some flexibility in exactly how it’s done, and there are various looks that can be achieved. We’re going for mostly a “gator” finish, meaning the cedar will have an alligator skin-like appearance. This is considered a heavy burn.An alternative way of doing it would be to “gator” it first with fire, then scrape the excess char off, leaving behind a smoother, lighter, but still charred and protected finish. (Here’s a link to a video showing the difference between the dry and wet brush process.)There are companies in the U.S. that are exploring the limits of what can be done with shou sugi ban, including the use of various species of wood, a range of options in the level of char, and potential areas for its installation. These companies include Delta Millworks in Texas and the reSAWN Timber Company in Pennsylvania.Either way, the char doesn’t go very deep into the wood, and it doesn’t have to in order to be effective — either for looks or durability.For instance, once the wood has been charred, it will be fire-resistant. The charred surface actually protects the wood from further burning. I had to see this to believe it, but if you char a piece and then hold the torch in one spot it really does resist burning. (You can eventually reduce the wood to ash, but it takes a surprisingly long time.)last_img read more

Performance Nutrition Considerations for Service Members and Veterans

first_img NSF Certified for Sport® This specially designed NSF program is a focused solution designed to minimize the risk that a dietary supplement or sports nutrition product contains banned substances. CPSDA Sports Nutrition Fact Sheets SCAN Sports Nutrition Fact Sheets Slide share: Performance Nutrition Considerations for Service Members and Veterans slides Human Performance Resource Center-military-specific evidence-based total force fitness information. To receive your CPEU CDR certificate please complete the evaluation located here.Join the MFLN Nutrition & Wellness team and former Army Dietitian Kimberly Feeney, MS, RD, CSSD for this sports nutrition webinar Performance Nutrition Considerations for Service Members and Veterans. Learn how to assess energy needs, macronutrient needs and timing, fluid needs, supplements, and fad diets affecting athletes. Questions? Contact us at MilFamLN@gmail.com.Learning ObjectivesFollowing the webinar, participants will be able to:·     Accurately assess energy and nutrient needs and provide a nutrition prescription based on physical activity level.·     Identify potential benefits and risks of popular dietary trends in athletes.·     Objectively evaluate dietary supplements for safety and effectiveness.1.0 CPEU approved for Registered DietitiansPresenterKimberly Feeney, MS, RD, CSSDExperienced Performance DietitianTactical Performance Dietitian, United States Air ForcePrior Army, currently Air Force civilianHow to ConnectYou may connect via the APAN Connect system or YouTube Live. For tech support for either system, email us at milfamln@gmail.com. The recording of this webinar will be posted a couple days after the live session.APAN Connect (direct interaction with presenters and audience)To get the URL for the webinar, register in the grey box at the top-right of this pageGo mobile by viewing on the Adobe Connect app (Android & iPhone compatible)If you cannot access APAN Connect, view via YouTube Livecenter_img Visit our How to Join page for full information on viewing options and troubleshooting tips.Cover Image: Licensed by R. Allen photo from Shutterstock by Peter BernikEvent MaterialsSlides: Performance Nutrition Considerations for Service Members and Veterans .pdf USOC Athlete’s plate/fact sheet YouTube Live (broadcast only, limited interaction)Watch hereGo mobile by viewing on the YouTube app Operation Supplement Safety: A DoD Dietary resource for the military and healthcare providers and DoD Civilians.last_img read more

100% Bonus Depreciation Acquisition Rules for Constructed Property and Components

first_imgtreat property constructed fora taxpayer under a binding contract as self-constructed, and allow taxpayers to claim 100%bonus on components acquired after September 27, 2017, even if the larger constructedproperty is acquired before September 28, 2017. Similarly, a “self-constructed” componentconsidered acquired before September 28, 2017 under the significant physicalwork test or 10% safe harbor does not qualify for bonus depreciation at the 100percent rate (Reg.§1.168(k)-2(b)(5)(iv)(C)(2)). Significantly, the rules: If the larger property is acquired beforeSeptember 28, 2017, a taxpayer may elect 100% bonus depreciation on componentsof the property that are acquired after September 27, 2017. A  taxpayer makes the election by attaching astatement to the income tax return in the year the larger property is placed inservice. If the election does not apply to all qualifying components acquiredafter September 27, 2017, the statement must identify the components that arecovered by the election (ProposedReg. §1.168(k)-2(c)). 10% Safe Harbor For additional information on the acquisitiondate rules for constructed property see the CCH Answer Connect Topic Pages entitled: Login to read more on CCHAnswerConnect. COMMENT: The 10% safe harbor election isespecially useful in delaying the acquisition date for an accrual basistaxpayer. The cost of property constructed for a taxpayer is generally notincurred until the property is delivered to the taxpayer upon completion of theproject in the case of a turnkey contract (IRSLetter Ruling 201210004, November 22, 2011). Manyconstruction contracts are not turnkey but rather “design-bid-build” methodcontracts. Depending upon the terms of the contract, amounts can be incurred instages (Field AttorneyAdvice 2014020F, January 16, 2014).  It appears that under the “facts andcircumstances” test, construction work on a component built off-site may needto be taken into account in determining whether physical work of a significantnature has begun on the larger structure. The IRS regulations are silent on thispoint except to provide the obvious example  that construction of a retail motor fuelsoutlet assembled from modular units manufactured off site begins when physicalwork of a significant nature begins off-site (Reg.§1.168(k)-2(b)(5)(iv)(B)). The original proposed regulations denied 100%bonus depreciation on all of the components of a larger property acquiredbefore September 28, 2017, regardless of the acquisition date of the components.Consequently, no portion of the cost of the larger property could qualify forthe 100% rate. This means that the acquisition date ofthird-party construction is also determined by reference to the dateconstruction begins under the significant physical activity test or under the 10%safe harbor.  Both of these testssignificantly delay the acquisition date beyond the contract date, making iteasier to qualify for 100% bonus depreciation. Planning or designingSecuring financingExploring or researchingClearing a siteTest drilling to determine soilconditionExcavation to change thecontour of land Election for Components Acquired After September 27, 2017 Property constructed for a taxpayer by athird party is almost always constructed under a binding written contract.Regulations originally proposed by the IRS provided that the 100% bonus ratedid not apply to third-party construction if a binding written contract wasentered into before September 28, 2017. This exclusion for acquired and self-constructedcomponents considered acquired before September 28, 2017, applies even if thelarger self-constructed property is considered acquired after September 27,2017. The cost of an “acquired” component of a self-constructedproperty (including property constructed for the taxpayer under a contract andconsidered self-constructed) does not qualify for the 100% bonus depreciationrate if it is acquired under a written binding contract entered into beforeSeptember 28, 2017 (Reg.§1.168(k)-2(b)(5)(iv)(C)(1)). Property Constructed for the Taxpayercenter_img New final and proposed regulations explainhow to determine the acquisition date of constructed property that can qualifyfor 100% bonus depreciation (Reg.§1.168(k)-2(b)(5); ProposedReg. §1.168(k)-2(c)).Property constructed by or for a taxpayer qualifies for 100% bonus depreciationonly if it is: Property Constructed by the Taxpayer Special Rules for Components of Self-Constructed Property For example, the turbine constructed forthe taxpayer in the preceding example does not qualify for 100 percent bonusdepreciation because it was acquired before September 28, 2017, under both thephysical work of a significant nature and 10% safe harbors. The turbine isconsidered self-constructed because it was acquired under a written bindingcontract entered into before construction began. EXAMPLE: ABC, an accrual basis steelmanufacturer, enters into a binding contract in October 2016 for theconstruction of a turbine that will be part of a self-constructed powergeneration plant. ABC incurs the cost for the turbine when it is delivered inAugust 2017. ABC is treated as acquiring the plant before September 28, 2017,if the safe harbor is elected and the cost of the turbine plus any other costsincurred toward construction before September 28, 2017 is more than 10% of thetotal cost of the plant  (ProposedReg. §1.168(k)-2(c)(7)(ii)), Example 2). Accounting for Deductions Under the Accrual Method Many comment letters asked the IRS to changethis rule and create an exception similar to the one previously provided in Rev.Rul. 2011-26 for the 100% bonus rate that applied to propertyacquired after September 8, 2010, and before January 1, 2012.The IRS agreed to these requests. This rule, however, was abandoned in finalregulations.  Instead, propertyconstructed for a taxpayer under a binding written contract entered into beforethe beginning of construction is considered self-constructed (Reg.§1.168(k)-2(b)(5)(ii)(A)). Under an elective safe harbor, constructionbegins on the date that more than 10% of the total cost of construction is paidfor by a cash basis taxpayer or incurred by an accrual basis taxpayer (Reg.§1.168(k)-2(b)(5)(iv)(B)). The cost of preliminary activities land does notcount toward the 10% safe harbor. Bonus Depreciation or First-Year Additional Depreciation Allowance acquired after September 27,2017, and placed in service before 2023 (orbefore 2024 for “long production property”).  Property constructed by a taxpayer for itsown use is acquired on the date that construction begins. Construction generallybegins on the date that physical work of a significant nature begins. This is afacts and circumstances test. By Ray G. Suelzer, J.D., LL.M. Preliminary activities are not taken intoaccount. Examples of preliminary activities include: Not a subscriber? Sign up for a free trial or contact us for a representative.last_img read more

25 IAS officers transferred in Maharashtra

first_imgIn what could be a precursor to another major bureaucratic shuffle later this month, the Maharashtra government on Monday transferred 25 IAS officers, including controversial Panvel commissioner Sudhakar Shinde. The BJP-led Panvel City Municipal Corporation (PCMC) had moved a no-confidence motion against Mr. Shinde, who was facing pressure over transfer of the newly developed City and Industrial Development Corporation (CIDCO) nodes to the PCMC. The motion against the PCMC commissioner was rejected by the government this month. The timing of Mr. Shinde’s transfer indicates that Chief Minister Devendra Fadnavis is buckling under pressure from the Bharatiya Janata Party (BJP) MLA Prashant Thakur after he transferred Mr. Shinde as the CEO of the Mahatma Jotiba Phule Jan Arogya Yojana. Meanwhile, the Opposition slammed the government for “frequent” transfers, while senior officials said they were “surprised” at the pace with which the government has been conducting transfers. “Frequent transfer are a trademark of the Fadnavis government. The officers are not even allowed to complete their tenure of minimum two years. We condemn government’s efforts to make bureaucrats puppets,” said Congress spokesperson Sachin Sawant. More transfers likelySources in the government said with the Chief Secretary Sumit Mullick due to retire in April end, another round of transfers could be expected. Mr. Mullick is likely to take over as Chief Information Commissioner (CIC). Contenders for the chief secretary’s post include additional chief secretaries D.K. Jain, Medha Gadgil and Sudhir Shrivastava. Among others transferred today are S.R. Jondhale who replaces Sampada Mehta as Collector, Mumbai City District. Naval Kishor Ram will be the new district collector of Pune replacing Saurav Rao who has been transferred as Commissioner, Pune Municipal Corporation. The Commissioner of Nagpur Municipal Corporation Ashwin Mudgal will be district collector of Nagpur, Mr. Fadnavis’s home district. Lakshmi Narayan Mishra will be the new district collector of Washim district. Rahul Dwivedi has been shifted to Ahmednagar as collector. S.L. Mali will be the new Commissioner of Nanded Municipal Corporation and M.G. Adrad the new Commissioner of Ahmednagar Municipal Corporation.Shekhar Channe will be the new Maharashtra Transport Commissioner.last_img read more

Spiritual leader Dada J. P. Vaswani passes away at 99

first_imgNoted spiritual leader and educationist Dada J.P. Vaswani — the moral force behind the Sadhu Vaswani Mission and a tireless promoter of vegetarianism and animal rights — passed away Thursday morning aged 99, days short of his centenary.Sources at the Sadhu Vaswani Mission said, the spiritual leader has been undergoing treatment at a private hospital in the city for the past a few days and was discharged on Wednesday. However, Dada Vaswani died in the mission premises on Thursday morning.Born Jashan Pahlajrai Vaswani on August 2, 1918 in the city of Hyderabad in Sindh province (present-day Pakistan), he was a brilliant student in his youth. His M.Sc. thesis examined by Nobel Laureate, Dr. C.V Raman.Acclaimed as a humanitarian and non-sectarian leader, he later gave up a promising academic career to follow in the footsteps of his uncle, Sadhu T.L Vaswani — the legendary educationist who started the Mira Movement.In order to propagate Sadhu Vaswani’s ideas and vision, he edited three monthly journals – the Excelsior (which became a popular journal), the India Digest and the East and West series.He also served as one of the earliest Principals of the St. Mira’s College for Girls. On the death of Sadhu Vaswani in 1966, Dada J. P. Vaswani succeeded him as the head of the Sadhu Vaswani Mission.Regarded as a philosopher and a modern-day saint by the Sindhi diaspora, Dada Vaswani was a familiar face on a number of spiritual television channels.Inspiring oratorAn inspiring orator who often exchanged ideas with world spiritual leaders like the Dalai Lama, Dada Vaswani’s addresses and lectures were marked by his witty parables and aphorisms that advocated practical routes to happiness in a materialistic world.He was also a prolific author, composing several hundred books on spirituality and communal harmony which have seen translations in a number of world languages including French, Spanish, German, Mandarin and Arabic.In May this year, President Ram Nath Kovind, along with a host of dignitaries include veteran BJP leader L.K. Advani, had inaugurated the Sadhu Vaswani International School which is to come up in the city’s Pradhikaran area.“He [Dada J.P. Vaswani] has dedicated every moment to the cause of humanity. He has been an ambassador of Indian tradition and culture on countless platforms, within the country and abroad, including at the United Nations,” the President had said, speaking on the occasion.In August last year, Prime Minister Narendra Modi had wished the spiritual leader on his 99th birthday via a video conference.A recipient of the U Thant Peace Award in April 1998, for his dedicated service to the cause of world peace, he spoke from a number of global podiums including the World Parliament of Religions in Chicago, the Global Forum of Spiritual Leaders and Parliamentarians at Kyoto, the U.N. and the British House of Commons in London.His mortal remains have been kept at the Sadhu Vaswani Mission for people to pay their last respects.last_img read more

Arellano stays alive for q’finals spot, grounds Mapua

first_imgArellano University kept its playoff hopes alive in the Filoil Flying V Preseason Premier Cup after dealing Mapua its seventh straight loss, 68-58, Wednesday in the group stages at the tournament’s namesake arena in San Juan.The Chiefs improved to 3-4 in Group B putting them at sixth place while the Cardinals are yet to win a match with a miserable 0-7 record.ADVERTISEMENT After starting 0-4, Jerry Codiñera’s group has went on to win three straight and the Arellano head coach said they’ve been adjusting to the exit of former superstar Jio Jalalon who now plays in the PBA.“We’re the second-best team last year here in Filoil, and we’re still feeling the loss of Jio,” said Codiñera. “The team had an imbalance and we’re just hoping that the ones left behind can carry the team.”FEATURED STORIESSPORTSSEA Games: Biñan football stadium stands out in preparedness, completionSPORTSPrivate companies step in to help SEA Games hostingSPORTSMalditas save PH from shutoutArellano shot poorly from the floor, 25-of-81, for a dismal 31 percent but the Chiefs had it covered grabbing 21 offensive rebounds.Kent Salado had 17 points and six rebounds to lead Arellano while Lervin Flores had a 10-point, 20-rebound double-double. Cayetano dares Lacson, Drilon to take lie-detector test: Wala akong kinita sa SEA Games Lacson: SEA Games fund put in foundation like ‘Napoles case’ For the complete collegiate sports coverage including scores, schedules and stories, visit Inquirer Varsity. BREAKING: Cop killed, 11 hurt in Misamis Oriental grenade blast Every 18 seconds someone is diagnosed with HIV Sports Related Videospowered by AdSparcRead Next BSP survey: PH banks see bright horizon amid dark global recession clouds Robredo: True leaders perform well despite having ‘uninspiring’ boss PLAY LIST 02:49Robredo: True leaders perform well despite having ‘uninspiring’ boss02:42PH underwater hockey team aims to make waves in SEA Games01:44Philippines marks anniversary of massacre with calls for justice01:19Fire erupts in Barangay Tatalon in Quezon City01:07Trump talks impeachment while meeting NCAA athletes02:49World-class track facilities installed at NCC for SEA Games Pagasa: Storm intensifies as it nears PAR Palace: Duterte to hear out security execs on alleged China control of NGCP MOST READ WATCH: Kobe Bryant trolls Jalen Rose in ESPN commercial LATEST STORIES Don’t miss out on the latest news and information. BREAKING: Cop killed, 11 hurt in Misamis Oriental grenade blast Cedric Pelayo led Mapua with 13 points and nine rebounds. View commentslast_img read more