Loading… Juventus are reportedly preparing to pull off the most audacious of managerial coups by persuading Pep Guardiola to leave Manchester City and take the reins at the Allianz Stadium. Guardiola has looked out of sorts this season as Manchester City fell behind rivals Liverpool The big-spending Italians are said to be readying a ‘money-no-object’ package to bring Guardiola to Turin and offer the Spaniard his first foray in Serie A. Juve only appointed Maurizio Sarri in the summer but already harbour reservations and see Guardiola as the bigger picture, according to the Sun. Juve president Andrea Agnelli is said to be convinced Guardiola is the missing link to restoring the dominance of his side. As things currently stand Juve sit second in Serie A on goal difference, behind old rivals Inter Milan. Pep Guardiola is being linked with an audacious Juventus move to replace Maurizio SarriAdvertisement Read Also: Cristiano Ronaldo breaks Juventus goal record Inter, led by former Juve boss Antonio Conte, have spent heavily and are determined to get back among European football’s elite. Sarri stands at risk of being the manager responsible for blowing a record ninth Serie A title in a row. Guardiola’s current deal sees him bank in the region of £15million a year at City, though this season his side has been blown away by rivals Liverpool. FacebookTwitterWhatsAppEmail分享 Promoted Content10 Of The Dirtiest Seas In The WorldThese Films Were Sued For The Weirdest ReasonsTop 7 Best Car Manufacturers Of All TimeBest Car Manufacturers In The WorldBest & Worst Celebrity Endorsed Games Ever Made7 Ways To Understand Your Girlfriend Better7 Universities In The World With The Highest Market ValueThis Guy Photoshopped Himself Into Celeb Pics And It’s HystericalA Hurricane Can Be As Powerful As 10 Atomic Bombs10 Risky Jobs Some Women Do6 Incredibly Strange Facts About Hurricanes2020 Tattoo Trends: Here’s What You’ll See This Year
ORVC Weekly Report (January 27-February 1)Congratulations to Coach Scott Smith and the Jac-Cen-Del Lady Eagles on their 2019-2020 ORVC Girls Varsity Basketball Championship!!Congratulations to Coach Lisa Horn and the Jac-Cen-Del Lady Eagles on their 2019-2020 ORVC Girls Reserve Basketball Championship!!Players of the Week.Girls Basketball: Paige Ledford – Jac-Cen-DelBoys Basketball: Peyton Wert – Milan and Foster Mefford – SouthwesternCourtesy of ORVC Recorder Travis Calvert.
Klay Thompson subscribes. You can too for just 11 cents a day for 11 months + receive a free Warriors Championship book. Sign me up!HOUSTON – When they weren’t feeling turbulence amid the heavy thunderstorms on Thursday afternoon, the Warriors’ coaching staff spent their time on the team plane this way.They watched footage of the Warriors’ Game 5 win over the Houston Rockets. They brainstormed a game plane on how to play without Kevin Durant, who remains sidelined for at least a week with a …
“These policies are the property of a collective; they do not belong to any one individual,” Motlanthe told Members of Parliament, adding: “Mine is not the desire to deviate from what is working. It is not for me to reinvent policy, nor do I intend to reshape either Cabinet or the public service. South Africa’s government will continue to implement its policies unchanged, says President-elect Kgalema Motlanthe. These policies were clear, he said, and were based on the 2004 manifesto of the African National Congress (ANC), enhanced by the decisions of both the ANC’s policy conference as well as its 52nd National Conference held in Polokwane in December. Parliament on Thursday elected Motlanthe President of South Africa, a position he will hold until the country’s next elections in 2009. Thabo Mbeki resigned as President on Sunday after being asked to do so by the national executive committee of the African National Congress (ANC). “We are able to make such pronouncements with neither hesitation nor doubt, precisely because the policies we are charged to implement are the policies of the African National Congress.” Delivering his acceptance speech in Parliament in Cape Town on Thursday after being elected and sworn in as President of the South Africa, Motlanthe said the government’s policies were the product of an extensive consultation and decision-making process. Source: BuaNews On the contrary, the 59-year-old President said, the pace of implementation would only quicken and the fulfilment of the government’s mandate only draw closer under his leadership. 26 September 2008 As the country stood poised to make further advances towards a better life for all its citizens, it was “as important as ever that we retain our faith in the resilience of our constitutional order and the vibrancy of our democracy. Although there were still challenges, he said, South Africa had both the will and the means to rise above these. “We therefore stand here to send out a message that government remains on course to deliver on its commitments to the poor.” “We will not allow the work of government to be interrupted … We will not allow the stability of our democratic order to be compromised. And we will not allow the confidence that our people have in the ability of the state to respond to their needs to be undermined.”
States differ in how they treat the federal net operating loss deduction on state corporate income tax returns. The variety of state approaches can make compliance complex for multistate corporations. However, knowing these differences can provide tax planning opportunities for corporate income taxpayers, especially multistate corporations.How Are NOLs Treated Under Federal Law?A federal NOL deduction is available to corporate taxpayer under IRC Sec. 172. Generally, an NOL arises when a taxpayer’s deductions are more than their income for the year.A NOL is not deducted in the tax year it occurs. Instead, the NOL is carried back or carried forward to other tax years, then deducted. The lengths of time for carrying NOLs back or forward are called carryback and carryover periods.Before the Tax Cuts and Jobs Act (TCJA) was enacted, a NOL could be carried back two tax years and carried forward up to 20 years. Now, the Code allows NOLs to be carried forward indefinitely.Do States Follow the Federal NOL Rules?In general, many states don’t. Common practices in states include:computing state income tax starting with federal taxable income before NOLs;requiring taxpayers to add back the amount of the federal NOL deduction to income; ormodifying the federal NOL deduction.No Federal NOL Deduction in State ComputationApproximately half of the states do not allow the federal NOL deduction. Most of these states base a corporation’s taxable income on federal taxable income before the federal NOL deduction (federal Form 1120, Line 28). States that follow this approach include:California;New York;Massachusetts; andNorth Carolina.Adding Back the NOL DeductionIn a number of states, corporations must add back the amount of the federal NOL deduction to their state income. The state may then allow a net operating loss to be calculated using its own rules. States that follow this approach include:Florida;Illinois;Michigan; andSouth Carolina.Modifications to Federal NOL DeductionSome states modify the federal NOL. For example, Maryland conforms to the federal NOL deduction, unless:an extended carryback is claimed;federal taxable income subtraction modifications exceed addition modifications in the year of loss; orsubtraction modifications include foreign source dividends.Other states like Missouri and Virginia require an addition or add back for the federal NOL deduction only under certain circumstances.Conformity to Federal NOL Carryforward and Carryback RulesState carryforward and carryback periods vary significantly. Many states did not permit carrybacks prior to the enactment of TCJA. Additionally, states that did permit carrybacks often decoupled from extended federal carryback periods. Different approaches that are taken across the states include:prohibiting NOL carrybacks (e.g., North Carolina);conforming to federal carryback periods (e.g., Mississippi);conforming to federal carryforward periods (e.g., Wisconsin);allowing carryback periods of two or three years (e.g., Utah and California); andallowing carryforward periods that range from five to twenty years (e.g. Rhode Island and Illinois).In a later post, we will explore how states have responded to changes in the NOL deduction made by the TCJA.By Catherine S. Agdeppa, J.D.Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.
Get the Free eBook! Learn how to sell without a sales manager. Download my free eBook! You need to make sales. You need help now. We’ve got you covered. This eBook will help you Seize Your Sales Destiny, with or without a manager. Download Now Desire to Win: You aren’t going to win if you can live with a loss. You are not going to win if there isn’t something burning inside you. The burning desire is the starting point of winning. You have to want it like you want your next breath. You have to feel it, like a hunger, an unquenchable, insatiable need, one that isn’t easily going to be assuaged.One or Both Opponents: You are also facing one or more opponents. You are facing a competitor who is trying to beat you, or you are meeting your most challenging competition, yourself. Much of the time, you are facing both opponents. If you are fueled by a burning desire to win, first you have to beat your apathy, your complacency, and your desire to seek comfort. Only then are you going to do the work necessary to win over your rival. Of the two, your opponent is the lesser threat.Preparation: Winners prepare. They train. They rehearse. They practice. They plan. The do the work necessary to put them in a position to win. The winner’s willingness to work harder than most anyone else creates an asymmetric advantage, a strategic mismatch, as well as a difference in skill. Winners commit to the process.Avoiding Unforced Errors: Winning requires avoiding losing because of unforced errors, those mistakes that could have been prevented or avoided. One of the most important ways to ensure you win is not to beat yourself.Firing Every Weapon: Losing is often the result of half-hearted attempts and half-measures. It is the result of holding back something that would tilt the playing field steeply in your direction. Winning may take everything you have in your arsenal. You may have deploy more of your weapons to win, but when it is the difference between winning and losing, you cannot eliminate using whatever resources are necessary to win.Exploiting Opportunities: One way to lose is to miss opportunities. You miss opportunities when you are so focused on what you’re trying to do that you don’t pay attention to the game. You win when you look for opportunities that provide you with a chance to create an advantage. You win when you recognize opportunities and are prepared to take advantage of them.Leaving It All on the Field: Some give up too soon. Some quit on themselves. Some are easily discouraged, and they lose heart. Winning tough contests requires you play with everything you’ve got, leaving everything on the field.
SARANSK, Russia (AP) — Cristiano Ronaldo’s missed penalty cost Portugal first place in its World Cup group.It could have been worse if not for Ricardo Quaresma, who started for the first time in the tournament and scored his maiden World Cup goal with a shot that had about as much flare as any in the tournament.Portugal finished second in Group B after a 1-1 draw with Iran on Monday. The 2016 European champions will next face Uruguay on Saturday in the round of 16.“The conclusion and the most important thing is we’re going to continue playing,” Portugal coach Fernando Santos said. “We had a strong opponent.”Quaresma became the only player other than Ronaldo to score for the Portuguese in three games in Russia. The 34-year-old midfielder also became Portugal’s oldest scorer in World Cup play by hitting a curling shot from the edge of the penalty area that went beyond the reach of diving Iran goalkeeper Ali Beiranvand.Ronaldo — who had scored all four Portugal goals in its first two games of Group B play — was denied on his penalty by Beiranvand’s dive toward the right post in the second half.Portugal’s Cristiano Ronaldo, bottom, is fouled by Iran’s Saeid Ezatolahi to give away a penalty, during the group B match between Iran and Portugal at the 2018 soccer World Cup at the Mordovia Arena in Saransk, Russia, Monday, June 25, 2018. (AP Photo/Darko Bandic)“We were on top of the game until the penalty, and we didn’t make it. It wasn’t perfect, but that’s football,” Santos said. “We did what was expected and now we have to settle down and think about Uruguay.”Karim Ansarifard scored a late penalty for Iran, which need to win to advance, but couldn’t break through a second time despite a furious charge in the waning minutes. The Mordovia arena momentarily vibrated from the sound of Iran fans’ roars when Mehdi Taremi hit the side of the net from 6 yards out.The penalty against Portugal was awarded after a video review showed a handball in the area. But although Iran coach Carolos Queiroz benefited from that review, he railed against the system for the second day in a row. In particular, he cited a decision to give Ronaldo a yellow card after his elbow struck Iran defender Morteza Pouraliganji in the face in the second half.“Elbow is a red card in the rules,” Queiroz asserted in English, adding that there are no written exceptions for players named Ronaldo or Lionel Messi. “The decisions, they must be clear for everybody, for the people. Everybody agrees that VAR is not going well. That’s the reality. There are a lot of complaints.”Spain won Group B after its 2-2 draw with Morocco. Both Spain and Portugal had a goal difference of plus-1, but Spain scored six goals in its three group matches while Portugal had five.Spain will next face host Russia on Sunday in Moscow.LUCKY STRIKE?Quaresma had nine international goals in 78 previous appearances for Portugal. But his goal against Iran had all appeal of a Ronaldo strike. He sent the shot with the outside of his right foot spinning into the far corner near the end of the first half.Portugal’s Cristiano Ronaldo, centre reacts after failing to score a penalty as Iran’s Morteza Pouraliganji reavts, left, during the group B match between Iran and Portugal at the 2018 soccer World Cup at the Mordovia Arena in Saransk, Russia, Monday, June 25, 2018. (AP Photo/Francisco Seco)Not bad for someone who had played little more than 20 minutes as a substitute in Portugal’s first two games. Ronaldo certainly looked impressed, wrapping his right arm around Quaresma’s shoulders as he roared and raised his left fist into the air.Quaresma declined an opportunity to boast when asked if he thought his goal was among the tournament’s best, saying what matters most is the squad’s success.“I was a bit lucky with the goal,” Quaresma said. “Most importantly, we fulfilled our objective and we’re looking forward to the next round.”Santos’s confidence that Quaresma was ready to influence the game not only was evident in his decision to start the veteran, but in the coach’s comment afterward.“I always take the decisions that are right for my team,” he said.QUIET CRISTIANORonaldo smiled confidently as he walked past reporters after the game, but avoided answering questions. He has now missed six of his last 14 penalty kicks, but he hasn’t been the only big star to miss one in this tournament. Messi also was denied in Argentina’s opening draw against Iceland.Ronaldo’s penalty was awarded after the use of video review following an apparent takedown of the Portugal forward by Saeid Ezatolahi in the area. The Iranian team, already aggrieved by the replay system overturning a goal against Spain, reacted angrily. Players swarmed Paraguayan referee Enrique Caceres, who initially had waved play on after Ronaldo went down.DENIED AGAINIran has been to five World Cups — all since 1978 — but has yet to advance out of group play.Its players collapsed on the field at the final whistle, while Portugal’s somewhat muted celebration had the look of relief.After the match, Queiroz was asked if he was aware how proud Iran was of its team’s performance, which included a 1-0 victory over Morocco and a 1-0 loss to Spain.“I’m very proud,” Queiroz said. “We earned respect from people who had no idea that Iran could fight so well.”—By BRETT MARTEL , AP Sports WriterTweetPinShare0 Shares