CLICK HERE if you are having a problem viewing the photos on a mobile deviceDerek Carr couldn’t lead the Raiders past the Bengals, but he did lead the NFL in name-dropping on Sunday.In the most star-studded audible you may ever hear, the Raiders quarterback mentioned pop star Rihanna and baseball greats Nolan Ryan and Clayton Kershaw while changing a second-quarter play.“Rihanna! Nolan Ryan!,” Carr barked out loudly enough for CBS’ microphones to pick up, before quickly switching up. “No. …
13 October 2009 South Africa’s energy equity policies, which have successfully increased access to electricity across the country, have won praise in a new survey of the climate and energy policies of 88 countries worldwide. The World Energy Council, a multi-energy industry organisation with member committees in 100 countries, published its first Assessment of Energy and Climate Policy on Tuesday. Published in the run-up to the crucial Copenhagen climate summit taking place in December, the report reviews the performance of 88 countries on issues such as access to energy, reliability of supplies, and levels of greenhouse gas emissions, scoring countries across 46 relevant indicators.‘Fast growth’ countries South Africa is identified in the report as one of the top performers in the “emerging” or “fast growth” country category, on its way from being a lower income to a higher income country, and on the verge of crossing the line from the net energy importing to the net energy exporting category. It is South Africa’s energy equity policies, however, which merited special attention in the report. While the country does not score highest for equitable access to energy – given how recently it began implementing its post-apartheid policies – its national electrification programme has transformed the level of electrification the country, raising it from 36% to 90% of urban households, and 12% to 52% of rural households, since 1994. To achieve this, South Africa had to overcome a number of hurdles, including formulating the design and construction process, perfecting the technology, and addressing social issues such as affordability.Logistical hurdles “The project management aspect was the key component in the construction process,” the report notes. “In the course of one year, over 200 individual electrification projects had to be planned, designed and executed. “A connection had to be made every 30 seconds for five years. A pole had to be placed in the correct position every 10 seconds. Two hundred metres of cable had to be strung and attached every minute. “It was the introduction of a detailed planning, design and project management process, as well as detailed standard technical building blocks and indicators, that have made the achievement of 1.5-million connections in five years, with an accompanying 50 percent reduction in cost, possible.” Besides the reduction in cost per connection, the report states, South Africa’s electrification programme has brought major health benefits through “fewer paraffin burns and poisoning, as well as vaccine refrigeration, water pasteurisation and a decrease in respiratory disease.” South Africa still has a long way to go in reducing its historical dependence on coal, which still makes up around 72% of the country’s primary energy mix, the rest comprising oil (12%), gas (3%), nuclear (2%) and renewable energy sources (11%). The report notes, however, that the National Energy Regulator of South Africa has approved renewable feed-in tariffs “that should encourage the use of renewable energy sources and increase energy security. “Further, in a bid to reduce its carbon dioxide emissions, South Africa has introduced carbon emission reduction credits, and is developing a carbon storage atlas.”SAinfo reporter Would you like to use this article in your publication or on your website? See: Using SAinfo material
Share Facebook Twitter Google + LinkedIn Pinterest Construction is all around us. Expansion projects, improvement efforts, new buildings taking shape — these types of things have become the norm. While we all want better infrastructure, the inconvenience of orange barrels can be dreadful. Bring on some additional dread when projects have a more personal impact and they come at the expense of your land.Let’s take closer look at eminent domain, which is affecting more and more land owners. The Fifth Amendment states “… nor shall private property be taken for public use, without just compensation.” The usual process of obtaining land through eminent domain includes passage of a resolution by the acquiring agency to take the property (condemnation), including a declaration of public need, followed by an appraisal and an offer, generally with some opportunity for negotiation. If the offer is not accepted, the agency may then file a petition in court to acquire the property by eminent domain. If the owner wishes to challenge the petition, the owner must file an answer in the court case in a timely manner. While it often seems to be the case that we are not happy as land owners with the initial offer, it is important to note that the government may become owner while litigation is on-going, if the amount of the offer is deposited into a trust account.In Court, the landowner can potentially challenge the authority of the agency to acquire the property, the necessity of the acquisition, and/or the amount of compensation to be paid for the property. Challenging the authority or the necessity of the acquisition can often be a difficult burden for the owner. Most legal challenges to an acquisition under eminent domain end up focused on compensation. The owner is entitled to have a jury determine the compensation. The measure of compensation is the difference between the value of the property before the acquisition and the value of the property after the acquisition.In effect, the owner is compensated for the property that is taken as well as any diminution in value or damage to the residue or remaining portion of the property. The compensation may also include damage to crops, compensation for temporary use of land during construction, etc. The testimony of a qualified appraiser is generally necessary to prove the compensation. Most eminent domain trials end up dominated by the testimony of the parties’ appraisers. Either side could potentially appeal the final decision in the case.In some instances, a property owner may be able to reach a satisfactory deal with the agency by negotiation before a petition is filed. Obviously, the financial compensation would need to be satisfactory to the owner. Resolving the acquisition through negotiation may also allow the owner to address specific terms and conditions that may be important to the owner. These might include establishing specific requirements for restoration of land, providing for advance notice of construction of the land allowing future enhanced use of the adjoining property that is not taken, providing for reversion to the owner and removing equipment if the agency’s use is discontinued in the future. If the acquisition ends up in court, only compensation can be addressed.Now that you have reached a settlement and compensation has been determined, you may be thinking, what are the tax consequences? Many agricultural landowners are familiar with §1031 of the Internal Revenue Code (IRC), which allows them to avoid or reduce costly federal and state taxes by reinvesting proceeds from a sale of farmland in like-kind property. A lesser-known tax provision is §1033, which deals with eminent domain and government takings of private property (“condemnation,” or more technically, an “involuntary conversion”). Similar to §1031, §1033 permits deferral of taxable gain by reinvesting in replacement property. Unlike §1031, §1033 allows the taxpayer to have control of the money received from the sale of his property for several years before purchasing replacement property. For conversions due to a sale arising from the threat or imminence thereof, there is a three-year replacement period beginning at the end of the tax year the proceeds are received. Upon request, the IRS may extend the replacement period.Realty sold pursuant to a threat of eminent domain which is used in a business or trade or held for investment can be replaced with like-kind replacement property applying the same liberal standards afforded IRC §1031 exchanges. Unlike the more stringent “similar or related in service or use” standard, the replacement property does not have to be used in the same manner and for the same purpose.You make the election to apply the involuntary conversion rules by not reporting the sale on your return. You should then attach a statement to your return showing the particulars of the sale and the resulting gain and indicating that you intend the rules of Section 1033 (like-kind exchange) apply to the conversion. If you change your mind, are unable to find a good replacement property, or just plain forget to reinvest in the time allotted, you must amend your return for the year of the gain and pay the back taxes and interest.Another option is to take the money and pay the taxes. You will be permitted to reduce the revenue received from the conversion by your tax basis in the property. For many farmers, this will be a small amount, especially if the property has been owned for many years, was passed down while land prices were low, or the property has been fully depreciated. You will be taxed at applicable rates depending upon the use of the property as an active or passive investment.There are many tax issues surrounding eminent domain, but these discussions would be beyond the scope of this article. Due to the complexity of these matters, we suggest that legal counsel and tax planners coordinate efforts from inception to negotiate transfers to ensure that any deal takes advantage of tax deferral opportunities.Don’t let eminent domain become a large financial issue at tax time. Contact your CPA and legal counsel today for more guidance on this topic.Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAs. Brian has been with Holbrook & Manter since 1995, primarily focusing on the areas of Tax Consulting and Management Advisory Services within several firm service areas, focusing on agri-business and closely held businesses and their owners. Holbrook & Manter is a professional services firm founded in 1919 and we are unique in that we offer the resources of a large firm without compromising the focused and responsive personal attention that each client deserves. You can reach Brian through the firm website at: www.HolbrookManter.com Jeffrey A. Easterday is a partner in the law firm Barrett, Easterday, Cunningham & Eselgroth, LLP. The firm offers a wide range of services such as estate and business planning, probate and trust administration, real estate, tax planning, oil and gas issues, agribusiness and cooperatives, food safety, arbitration, mediation, and litigation. Visit them online at www.ohiocounsel.com.
Hungary’s double world champion Daniel Gyurta won the 200m breaststroke gold on Wednesday, setting a new world record. Gyurta clocked 2 minutes, 7.28 seconds, two tenths ahead of Britain’s Michael Jamieson, who took silver.Japan’s Ryo Tateishi won the bronze in 2:08.29, edging out compatriot and four-time Olympic Kosuke Kitijima into fourth.Coming into London, Kitijima had been shooting for the so-called triple-double after winning the 100m and 200m breaststroke final at Athens in 2004 and Beijing in 2008.But he finished fifth on Monday in a 100m race that was won in a world record time by South Africa’s Cameron Van der Burgh.
Australia wicket-keeper batsman Alex Carey stated that his team will focus on playing on their strengths rather than changing their game plans according to the oppositions in the upcoming International Cricket Council (ICC) Men’s Cricket World Cup.”We have got a certain game style which has been successful in the last eight games, against quality opposition. For us, it is playing to our strengths. Every team in the World Cup has got their strengths. We aren’t too much about opposition’s game style. That’s where we get distracted from what we are really good at,” ICC quoted Carey, as saying.”So for us, it’s building on our success in the last few months. David [Warner] and Steve [Smith] come back in. Quality players. Aaron Finch is in really good form. Our quicks [are in good form as well]. We got a lot of exciting players,” he added.Other than having ‘exciting players’, Carey feels confident going in the premier tournament along with the former World Cup winners, Ricky Ponting (Assistant coach) and Brad Haddin (fielding coach), who will be in their support staff.”We’ve got a lot of knowledge. Brad Haddin played in the last World Cup, we’ve got Ricky Ponting coming in, we’ve got a number of players who played in that last World Cup,” he said.”We’ve got lots of knowledge around the group of guys to access. When we get into it, that’s when the high-pressure [experience] comes into it,” Carey added.Australia will face Afghanistan in their first World Cup 2019 clash on June 1.advertisementAlso Read | Stand by: Official 2019 ICC World Cup song releasedAlso Read | World Cup 2019 winners to earn USD 4 million
MONTREAL – The former president of the federal company that owns and operates two of Montreal’s major bridges was sentenced Thursday to five-and-a-half years in prison after pleading guilty to accepting more than $2 million in bribes.Michel Fournier admitted to taking over $2.3 million from Montreal-based engineering giant SNC-Lavalin in connection with a contract the company received to repair the Jacques Cartier Bridge.Fournier was president and director general of Federal Bridge Corp. and president of Jacques Cartier and Champlain Bridges Inc. between 1997-2004.A consortium led by SNC-Lavalin obtained the $127-million contract of public money to repair the Jacques Cartier Bridge in October 2000.Fournier told the court SNC-Lavalin deposited the money in Swiss bank accounts and that he had tried to hide the source of the cash.Court documents stated Fournier lost a significant amount of the money in the stock market.The government was only able to confiscate $775,000.Fournier was charged in 2016.
LEAVE A REPLY Cancel replyLog in to leave a comment Two members of the Weeknd’s tour crew are reported to be under investigation for sexual assault while on tour with the R&B star in Columbus, Ohio.The alleged assault, TMZ reported Tuesday, occurred early on Sept. 20, after singer’s show Sept. 19 at the city’s Schottenstein Centre, on the campus of Ohio State University.The Weeknd — alias Toronto’s own Abel Tesfaye — had reportedly already left the area at the time of the assault, and is in no way implicated in the accusations. Advertisement Advertisement Facebook Login/Register With: Twitter Advertisement
(Antoine Delormier, 67, before heading out on protest. APTN/Photo)APTN National NewsA handful of Akwesasne residents on Saturday marched to the Canadian border post on the edge of their territory demanding the next federal government deliver a new deal between the Canadian Border Services Agency (CBSA) and the community.The small protest was sparked after Antoine Delormier, a 67 year-old Akwesasne man suffering from a heart condition, was manhandled last month by CBSA agents after he crossed through from his home on Cornwall Island on the way to the hospital. The Sept. 24 incident is currently under investigation and the family has contacted a lawyer.Delormier spent a week in hospital partly as a result of the incident.“It is sickening going through this every day,” said Delormier. “Those people over there (CBDA) need to have a little respect for the Native people that live here.”Delormier drove through the border post Saturday as a group of about 15 demonstrators waved signs next to the customs post and urged other drivers to honk their horns. The CBSA agent in the booth did not ask for Delormier’s name or that of the APTN reporter in the truck as he stopped to check-in. The agent just waved the truck through.The people who marched Saturday said they were upset about what happened to him.“If this happens to an elder, who is going to be next, our kids?” said Pascale Delormier, who is sister-in-law to Antoine Delormier.Akwesasne straddles the borders of Ontario, Quebec and New York State.The protestors, with signs reading, “New CBSA deal now” and “CBSA brutalized Antoine Delormier,” want CBSA to create a lane-way specifically for residents of Cornwall Island, which is one of the districts in Akwesasne within the Canadian boundary.Akwesasne residents who live on Cornwall Island, which sits in the St. Lawrence River, are forced to report at the Canadian border post any time they leave their homes to travel into Cornwall, Ont., and beyond.“We have to make the government understands we need them to stop this abuse at customs,” said Kanento Boots.A group of about 15 Akwesasne residents protested Saturday outside CBSA post on edge of their territory.The relationship between Akwesasne and CBSA has remained tense since 2009 when the agency abandoned its original post on the island after community residents protested plans to arm border guards.CBSA moved its border post to Cornwall which put the island in a type of no-man’s land between the Canadian border post and the U.S. port of entry which sits on the south bank of the St. Lawrence River.Of the three districts of Akwesasne in Ontario and Quebec, Cornwall Island is the only one accessible by road directly from Canada. The two other districts, St. Regis Village and Snye, can only be accessed by road through the U.S.Canadian and U.S. authorities say Akwesasne’s location has made it a hub for smuggling.
San Diego County board mental health conference covers issues, solutions KUSI Newsroom, Posted: October 30, 2018 Categories: Local San Diego News, Politics FacebookTwitter KUSI Newsroom October 30, 2018 SAN DIEGO (KUSI) – The Board of Supervisors heard Tuesday from mental health experts and governmental leaders on the county’s psychiatric care situation.Nick Macchione, county Health and Human Services Agency director, said the goal of the conference was simple: “to better understand complexities of behavioral health, and improve continuative care.”The approach must be person-centered, collaborative with other governmental/law enforcement agencies, data-driven and culturally responsive, Macchione added.Conference topics ranged from housing to caring for those with severe mental illness.Board Chairwoman Kristin Gaspar called for a confab in July, after Tri- City Medical Center in Oceanside closed its behavioral health unit, citing a federal mandate over building requirements.Along with more behavioral health closures and financial challenges, Gaspar said the region continues to deal with mentally ill people in the criminal justice system, some of whom are violent.Because the state of California has shifted costs for mental health treatment, counties are left to balance priorities, Gaspar said.She said that a shift in strategy is necessary, from “a service to person-centered approach.”“All eyes are on San Diego,” Gaspar said, adding the county now spends $658 million on behavioral health services, but that investment needs to be part of a collaborative approach with the state and federal government. Luke Bergmann, an official with the county HHSA, said when it comes to improving psychiatric care, “we don’t need to reinvent the wheel. We already have a lot of wheels on the ground here.”Bergmann said mental health issues are common, and “they’re not going away any time soon.”Nearly 9 percent of adults and 16 percent of teenagers in the county have serious mental health issues, he said.In 2017, 458 people in San Diego County took their own lives, Bergmann said, while 43 percent of homeless people report mental health issues and 24 percent in psychiatric care are homeless.Nearly 70 percent of psychiatric hospital visits also involve substance abuse, Bergmann said.San Diego Mayor Kevin Faulconer urged county to help “lead the change,” as the current approach isn’t working.“Unfortunately, you walk around San Diego and see homeless people in clear need of mental health services, some of them acting out violently,” Faulconer told the board. “These people need sustained intervention, rather than just being taken to emergency rooms every time, only to be back on the streets.”Last year, the city’s homeless crisis led to an outbreak of Hepatitis A, which killed 20 people and sickened 600. The way San Diego dealt with those on the streets wasn’t sufficient, so the city set up bridge shelters and a storage center, the mayor said.“I know what they say about people in glass houses — but as far as I’m concerned, we’re in the same house,” Faulconer said. “My constituents are your constituents.”If voters next week approve Proposition 2 — allowing bonds to fund housing for the mentally ill — the county and city must work together on how to properly spend money, Faulconer said.Sheriff Bill Gore said there are plans to allow detention centers to connect the county HHSA’s medical record system, which will lead to better care of inmates. He said his department is adding 15 clinicians to its jail staff and working on an alternative custody program that will offer mentally ill offenders drug counseling.District Attorney Summer Stephan recommended a county-wide advisory council featuring mental health specialists, community leaders and law enforcement as a way to further improve treatment options.Along with prevention and intervention there should be special crisis centers for those needing immediate treatment, he said.Board and audience members watched videos featuring people who overcame mental health struggles. Those subjects were at the meeting, and received applause for sharing their stories.
Dan Cohen AUTHOR Funding to clean up installations closed during past base closure rounds would jump year-over-year by $70 million to $310 million under the fiscal 2018 omnibus cleared by Congress early Friday morning. The allocation also represents a $54 million increase over the Trump administration’s budget request and is intended to accelerate remediation at BRAC sites, according to the joint explanatory statement accompanying the military construction and veterans affairs spending measure.“Priority should be given to those sites with newly identified radiological cleanup cost. There are many factors hindering the cleanup of BRAC sites. However, strategic investments can lead to quicker cleanups and faster turnover of DOD property to the local community,” the appropriators say. They also direct the department to submit a spending plan for the extra funds within 30 days after the legislation is enacted.The statement urges the secretary of the Air Force to prioritize BRAC sites contaminated with per- and polyfluoroalkyl substances (PFAS) stemming from the use of fire suppression foam and “to move forward with short-and long-term remediation efforts as expeditiously as possible.” Regarding the issue of PFAS contamination, the appropriators say: “Identification, testing, response and prevention activities are ongoing and will require significant attention in future budget requests.”The explanatory statement accompanying the milcon spending bill also includes a listing of milcon projects by installation.