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Is Your Freelance Business an S-Corp or a C-Corp? Get Ready to File Your Taxes by March 16

first_imgIf your freelance business is structured as an S corporation (S-Corp) or a C corporation (C-Corp) with a December 31 year end, your tax filing deadline is right around the corner—falling on March 16, a full month before your personal taxes are due.If you haven’t started preparing your business taxes yet, don’t panic, but don’t procrastinate either—it’s time to get started, so let’s review what you need to do.Tips for filing your business taxes as an S-CorpHopefully, you made the decision to create your business as an S-Corp, at least in part because you were aware of some of the tax advantages of doing so. One of the major tax benefits of an S-Corp is that it is not subject to corporate tax rates. Instead, the S-Corp passes through profit (or net losses) to shareholders and any business profits are taxed at individual tax rates on each shareholder’s personal return (Form 1040). However, before S-Corp shareholders can report anything on their 1040s, the company must complete and file IRS Form 1120S.Preparing the S-Corp tax return is relatively straightforward—if you have been diligent about keeping accurate financial records for your business. While you can certainly file these forms on your own, you may wish to engage a tax professional to help you analyze your company’s financial statements, maximize tax deductions or credits, and keep you in compliance with the latest IRS regulations applicable to S-corporations.To file an 1120S for your business you will need, at minimum:1. A complete set of financial statements (your income statement and balance sheet);2. Each shareholder’s name, address and social security number;3. A complete transaction history and summary statement of each shareholder’s capital accounts; and4. Copies of your payroll tax returns, W-2 statements, sales tax returns and the amount of federal, state and local taxes your business paid throughout the tax year.You will also need supporting documentation for any deductions on pre-tax expenses you plan to claim such as travel, computers, phone bills, advertising, promotion, car expenses, and health care premiums.Once you have your Form 1120S complete, you will need to prepare a Schedule K-1 for each shareholder. This form is used to report each shareholder’s pro-rated share of net income or loss from your S-Corp, along with various separately stated income and deduction items. Schedule K-1 can also be used to summarize a shareholder’s beginning and ending stock basis for the year.To prepare Schedule K-1 you will need:1. the completed 1120S tax return;2. a complete transaction history and summary statement of each shareholder’s capital accounts; and3. information about each shareholder including their name, address and Social Security numberSchedule K-1 can get complicated in the calculation of your shareholders’ income and expenses, which is based on their ownership of stock in the S-Corp. If your shareholders have owned their S-Corp stock for the entire tax year, it is fairly easy—their stock basis will determine their pro-rated share of income and expenses. It becomes more complex when stocks are bought, sold, or transferred during the year or if a shareholder terminates their entire equity position in the company.Join the nation’s largest group representing the new workforce (it’s free!)Become a memberTips for filing your business taxes as a C-CorpWhile C-Corps and S-Corps have many similarities, they do have some important differences, especially when it comes to filing taxes. Essentially, your C-Corp is a separate tax-paying entity, paying tax at the corporate tax rates. The major disadvantage of a C corporation is the potential for double taxation with profits first taxed to the corporation and then at the shareholder level, if they are distributed as dividends (which are not tax deductible for the corporation).To pay taxes, C-Corps file Form 1120, but do not file separate schedules related to individual shareholder wages or dividends like an S-Corp does. However, there are several other schedules and a wide array of information that a C-Corp must file including (but not limited to) their balance sheet, cost of goods sold, dividends and special deductions, compensation of officers, detail on tax computation (including credits and other taxes) and much more detailed financial data.Given the amount of financial data, the analysis involved, and the additional regulations and requirements imposed on C-Corps by the IRS, the tax returns for these entities can become quite complicated. It is often best to seek professional help to complete your C-Corp tax filings to avoid costly errors, save time and to reduce the risk of future audits and your own frustration levels.Can’t make the deadline? Exhale…and file for an extension.If you don’t feel that you can get all of the information you need to prepare your S-Corp or C-Corp return together and still get it filed by the March 16 deadline you can request an automatic 6-month extension using IRS Form 7004. This will give you until September 16, 2015 to file without penalty…but only if you request the extension in advance. Don’t forget to file for state and local extensions, if applicable, as well.March 16 is just a few short weeks away, so don’t delay it any longer—put filing your business taxes on the top of your to-do list…today!Jonathan Medows is a New York City based CPA who specializes in taxes and business issues for consultants across the country. His website, www.cpaforfreelancers.com, has a resource section with how-to articles and information for freelancers.last_img read more

JSW Steel-AION Capital emerges successful bidder for Monnet Ispat

first_img(Eds: Updating with more inputs)New Delhi, Apr 12 (PTI) JSW Steel-AION Capital has emerged as the successful bidder to acquire bankrupt Monnet Ispat and Energy (MIEL), according to a regulatory filing.The committee of creditors (CoC) of Monnet Ispat and Energy Ltd, which is undergoing insolvency proceedings, had on Tuesday approved the resolution plan submitted by the only bidder Sajjan Jindals JSW Steel along with AION Capital.”The consortium has been declared as the successful resolution applicant by the Committee of Creditors of MIEL on April 10, 2018, and has received a Letter of Intent (LoI) dated April 12, 2018,” JSW Steel said in a statement.JSW Steel Limited and AION Investments Private II Limited (AION) had submitted a bid for Monnet Ispat and Energy Limited (MIEL) under the corporate insolvency resolution process of the Insolvency and Bankruptcy Code 2016.”The consortium has accepted the terms of the LoI. The closure of the transaction shall be subject to obtaining necessary regulatory approvals, including from the National Company Law Tribunal and the Competition Commission of India,” JSW Steel said.The insolvency resolution process of the company began on July 18, 2017. The resolution plan, submitted jointly by JSW Steel and AION Capital, was the only offer that Monnet Ispat and Energy received on December 23 — the last date for the submission of the bids.Monnet Ispat & Energy was the first stressed company to get resolution plans from prospective bidders. It was among the 12 NPAs referred by the Reserve Bank of India for insolvency proceedings. The company owes more than Rs 10,000 crore to its lenders.advertisementBesides MIEL, JSW Steel along with NuMetal had submitted bids for Essar Steel, another steel firm under insolvency proceedings, on April 2.JSW Steel is a part of the diversified USD 12 billion JSW Group, which has presence in steel, energy, infrastructure, cement, ventures and sports.JSW Steel is the leading integrated steel company in India with an installed steel-making capacity of 18 MTPA. JSW Steels plant at Vijayanagar in Karnataka is the largest single location steel producing facility in the country with a capacity of 12 MTPA. PTI ABI ABI BAL BALlast_img read more

Every match at this stage of my return is a bonus: Serena Williams

first_imgWhen Serena Williams rushed towards the net to smash the ball away with all her might, the tremors felt all around Suzanne Lenglen Court on Saturday signalled only one thing – she was back in town to shake things up at the French Open.Williams, playing in her first major since the birth of her daughter Alexis Olympia last September, had not been at her intimidating best in her previous two matches at Roland Garros this week.But if her third-round opponent Julia Goerges had hopes of finishing off a job that was ultimately beyond Australian 17th seed Ashleigh Barty, who folded despite being a set and a break up against Williams in round two, it did not take long for reality to sink in.Williams took only 75 minutes to deliver the knockout punch that flattened the German 11th seed 6-3 6-4 and set up a heavyweight fourth-round showdown with Maria Sharapova.”I feel like every match I play I’m getting better. I’m playing tougher opponents and I’m hanging in there,” said Williams, whose trophy collection includes three Suzanne Lenglen Cups.”There is still a way to go but it’s moving in the right direction. It’s going to hopefully keep going.”After such an impressive performance it is now not inconceivable that come next Saturday she will be celebrating a fourth triumph in Paris and cementing her place alongside Margaret Court as the holder of a record 24 Grand Slam titles.Just seven matches into her comeback following her maternity break, Williams impressed all those watching on the 10,000-seater arena – including former boxing champion Mike Tyson – by pulverising her opponent.advertisementFive games after she broke for a 3-1 lead with a blazing crosscourt winner, Williams belted the furry yellow ball with so much fury into Goerges’s half of the court that it rebounded high into the stands.Williams, though, did not linger about to track the disfigured ball’s final destination as that shot had sealed her the set.Goerges broke the 23-times Grand Slam champion in the fourth game of the second set to get back on level terms at 2-2 but her moment in the spotlight was fleeting as she dropped serve in the very next game.Williams, whom the rankings state is only the 451st best player in the world, showed what she is made of as she roared on to an easy victory and booked her place in the Paris fourth round for the 12th time.After reaching the last 16 of a major for the first time as a mother, Williams was all smiles.”It’s really special to be here again. This time last year I was pregnant and I was having a tough time and then I had a tough birth so every match at this stage of my return is a bonus,” said Williams, who suffered multiple complications following the birth of her daughter.It was clear that finishing a tennis match quickly had another advantage.”I think sometimes the sooner I get off, the sooner I can get to her (Alexis Olympia),” she added when asked if she starts thinking about her daughter mid-match.”No matter what happens, I have an amazing human being that I love so much that I can go home to, and I can just be joyful with.”(With Reuters inputs)last_img read more

Jemerson & Alex Sandro called up for Brazil

first_imgBrazil v Ecuador Jemerson & Alex Sandro replace Marcelo & Miranda in Brazil squad 01:46 9/2/17 FacebookTwitterRedditcopy Alex Sandro Juventus Getty Brazil v Ecuador Brazil Ecuador WC Qualification South America The Monaco and Juventus stars will form part of Tite’s squad for the upcoming World Cup qualifier against Colombia Jemerson and Alex Sandro have been called up by Brazil to take the places of Marcelo and Miranda, it was confirmed on Friday. Marcelo was ruled out of Tuesday’s clash against Colombia due to injury, while Miranda misses the game through suspension. READ MORE: Coutinho shines in new role | Neymar merely Brazil’s star | IN STATS: Brazil-EcuadorAs a result, the Monaco and Juventus defenders got a late nod from coach Tite to bolster the Selecao ahead of the clash in Barranquilla. Editors’ Picks Brazil, beware! Messi and Argentina out for revenge after Copa controversy Best player in MLS? Zlatan wasn’t even the best player in LA! ‘I’m getting better’ – Can Man Utd flop Fred save his Old Trafford career? Why Barcelona god Messi will never be worshipped in the same way in Argentina The pair had already featured in Brazil’s friendlies against Argentina and Australia back in June, and now have the chance to press their claims on a World Cup spot in 2018.Thiago Silva and Filipe Luis, however, are expected to start against the Cafetero instead. A 2-0 victory for Brazil over Ecuador on Thursday meant the Selecao, already assured of qualification, have now secured top place in the CONMEBOL competition with three games to spare.last_img read more

Plaxico Burress Is Tweetstorming After Michigan State’s Win Over Ohio State

first_imgPlaxico Burress close up picture.plaxico burress tweets after michigan state winMichigan State alum Plaxico Burress is tweetstorming again, but this time around, he’s singing a much different tune. Burress, who infamously went on a ridiculous rant after the Spartans’ loss to Nebraska earlier this year, is currently taking on all comers on Twitter. He’s very excited that Michigan State beat Ohio State.YEEEEAAAAAHHHHHH!— Plaxico Burress (@plaxicoburress) November 21, 2015I TOLD YALL! #gostate— Plaxico Burress (@plaxicoburress) November 21, 2015ITS A GREAT DAY TO BE A SPARTAN!— Plaxico Burress (@plaxicoburress) November 21, 2015Ohio St fans, THANK YALL FOR COMING OUT. GOODNIGHT!— Plaxico Burress (@plaxicoburress) November 21, 2015By the way, We should be #1 in the country, but unfortunately we were cheated a few weeks ago in Lincoln. But, we will take it.— Plaxico Burress (@plaxicoburress) November 22, 2015Michigan State basketball should also be on their way to the top 4. We beat Kansas, North Carolina lost today, and Duke lost last week. Hmm— Plaxico Burress (@plaxicoburress) November 22, 2015I wish y’all could see me doing the George Jefferson. Hahahhahaha #movingonup— Plaxico Burress (@plaxicoburress) November 22, 2015Go State! Hahhahaha. He mad RT @cam2cocky: @TevonD @plaxicoburress ceo of a self inflicted gun shot wounds attorneys office— Plaxico Burress (@plaxicoburress) November 22, 2015It’s a reason why Notre Dame took us off the schedule. Haha.— Plaxico Burress (@plaxicoburress) November 22, 2015We’d love to play those guys! Haha— Plaxico Burress (@plaxicoburress) November 22, 2015I guess Oregon and Ohio St aren’t quality. RT @croner2110: @plaxicoburress @PeteSampson_ MSU has yet to beat a proven quality— Plaxico Burress (@plaxicoburress) November 22, 2015I love when I get Notre Dame fans attention! Haha Didn’t know you guys were following me so close. And ladies. Haha #gostate— Plaxico Burress (@plaxicoburress) November 22, 2015Hahahha RT @rawdog_rANDYs: @plaxicoburress you’re trash. Shut up— Plaxico Burress (@plaxicoburress) November 22, 2015Everybody mad because we beat the defending Nat’l Champions. Haha #gostate hahaha— Plaxico Burress (@plaxicoburress) November 22, 2015Haha. Everybody so serious and just laughing. Haha. Something tells me some of you never played football before.— Plaxico Burress (@plaxicoburress) November 22, 2015Where I come from a win is a win! RT @Mrcoffey33: @plaxicoburress dude that was the ugliest game ever— Plaxico Burress (@plaxicoburress) November 22, 2015This is so much fun! Hahaha— Plaxico Burress (@plaxicoburress) November 22, 2015Then why are you following me? Haha RT @21cavsallday: @plaxicoburress nobody loves you.— Plaxico Burress (@plaxicoburress) November 22, 2015Plaxico’s alma mater is in the driver’s seat in the Big Ten East. He appears to like that.last_img read more

Report JP Morgan Takes Cape Pair

first_imgUS-based JP Morgan Global Maritime has been linked to a purchase of two secondhand Capesize bulkers.The company allegedly entered into agreements to buy Cartigny and Chevrier from SwissMarine Services SA.Once the transaction is completed, the 182,000 dwt ships will be bought for USD 44.8 million each, according to information provided by Intermodal Shipbrokers.The agreements also include three-year bareboat time charters for each bulk carrier, with daily rates of USD 17,000.Built at Japan Marine United shipyard in 2016, Cartigny and Chevrier have market values of around USD 41 million, VesselsValue’s data shows.In June, JP Morgan Asset Management raised USD 480 million from insurers and pension funds aimed at investing into distressed shipping assets. The fund sparked considerable interest as the shipping sector proved to be one of the sluggish sectors that abounds in cheap assets.World Maritime News Stafflast_img read more

High Blood Pressure and People of African Descent Oped

first_imgHigh blood pressure or hypertension is the leading cause of death and disability worldwide. Often there are no symptoms. That’s why it is called the “silent killer.” The only way to know if you have high blood pressure is to have it checked by a health professional regularly. Based on U.S. and U.K. data, the Health Association of African Canadians is concerned that African Nova Scotians are at a much higher risk for high blood pressure. People of African descent have one of the highest rates of high blood pressure in the world. It affects more than 40 per cent of the African Americans. High blood pressure develops earlier in life and is usually more severe in this population. Those who are sensitive to sodium, who smoke or are overweight are at even higher risk of developing high blood pressure. Although high blood pressure can damage your organs, especially the heart and kidneys, there are things we can do to reduce risk and lessen complications: Every May, the “Come On Nova Scotia…Check It!” blood pressure challenge encourages blood pressure screening activities throughout the province. All Nova Scotians should take part, especially those of African descent. Have your blood pressure checked, learn about your targets and live a healthier life. Visit www.novascotia.ca/bloodpressure . -30- lose weight, even 10 pounds will help eat a healthy diet, low in saturated fat and sodium, but high in fruits and vegetables increase your physical activity, aim for 30 minutes a day limit alcohol, less than one drink a day for women and less than two for men stop smoking find ways to reduce stress if you take blood pressure medication, follow instructionslast_img read more

Football Ohio State a shooin for playoff spot in next College Football

OSU redshirt junior tight end Marcus Baugh (85) carries the ball during the first half of the Buckeyes 62-3 win against Maryland on Nov. 12. Credit: Alexa Mavrogianis | Photo EditorCOLLEGE PARK, Md. — In 2014, Ohio State was blessed with the No. 4 spot in the College Football Playoff poll. They received scrutiny and were bashed by opposing fans, but ultimately climbed college football’s highest summit to win it all. And now, it could happen again.On Saturday night, No. 2 Clemson lost to Pittsburgh on a last second field goal. After a season of close games and nail-biting finished, it seems coach Dabo Swinney’s luck finally ran out. And for the Buckeyes, that is a blessing.Following Saturday’s 62-3 win over Maryland, redshirt junior defensive end Tyquan Lewis overheard a reporter talking about the loss. Unaware of what had transpired at Memorial Stadium in Clemson, South Carolina during his post-game interviews, he could hardly contain his excitement.“Clemson lost?!” he said.With the Buckeyes perched at No. 5, and Clemson losing to an unranked opponent, OSU will be in prime position once again with the season winding down. The Buckeyes need two more wins to solidify their spot in the playoff.Junior H-back Curtis Samuel said now is the time to go for it, and keep themselves in the top-tier of college football.“It’s just that time of year that you’re getting closer to the playoffs and closer to championship games and we know we got to step it up and come out here every day and get right on them and put up numbers,” he said.The numbers OSU has put up the past two weeks have been eye-popping. 124 total points, 1,171 total yards, and just 380 yards and six points allowed.Prepare yourself for a wild ride. read more

Comeback against Nebraska shows maturity for Ohio State mens basketball team

Junior guard Shannon Scott (3) attempts a layup during a game against Nebraska March 14 at Bankers Life Fieldhouse. OSU won, 71-67.Credit: Shelby Lum / Photo editorINDIANAPOLIS — It felt all too familiar.Ohio State, after jumping out to an eight-point lead in the first half against Nebraska in the Big Ten Tournament quarterfinals Friday, had all but reverted back to the form Buckeye fans have grown accustomed to seeing this season.A 36-10 run by the Cornhuskers stretching from the end of the first half, into the second saw the Buckeyes lead disappear, and the good feelings of shooting the ball well in the first half along with it.But this time was different. This time, the Buckeyes (25-8, 11-8) found their legs and a little something extra down the stretch and roared back to beat Nebraska (19-12, 11-8), 71-67.Instead of wilting late in the game like they have so often this season — at Michigan State, at Nebraska and against Michigan to name a few games — OSU found it’s bearing and was able to put the wheels back on to secure a win. It appears the Buckeyes could have finally taken that much needed needed step forward to team maturity at this, the most important time of the season.“I hope so … But we need to stop going through things like this,” senior guard Aaron Craft said on his team’s late-game mojo. “Competition gets better, competition gets better every game. We can’t expect to turn it on when we want to. That’s how we lost in the NCAA Tournament last year.”The game OSU’s leader was referring to was the 70-66 loss to Wichita State in the Elite Eight, where the Buckeyes trailed by as many as 20 before an attempted comeback fell just short and their season ended.Although the Cornhuskers only stretched the lead to 18 Friday, a similar comeback was needed by OSU.Junior guard Shannon Scott — who committed four turnovers just in the first half alone — helped spark the rally along with sophomore guard Amedeo Della Valle, scoring six of his nine points in the game’s final 20 minutes.Scott said the mindset of the team when they looked up at the scoreboard and found itself down 18 points was to just take things one step at a time.“We know there’s not 20-point baskets, so we’ve got to take every possession one at a time,” Scott said after the win. “We’ve got to get a stop. And once we started doing that, we really got pride in our offense and that really got us going.”After committing just three turnovers in the first half, Nebraska coughed up the ball eight more times after halftime due in large part to the Buckeyes’ full court pressure.“It seemed to work pretty well for us, especially down the stretch making them call timeouts and stuff like that,” Craft said of the press. “It can get tiring as well. It’s kind of a hit and miss, but if you got the adrenaline rolling like we did you kind of feed off that.”With the adrenaline pumping through their veins, OSU made the plays it needed down the stretch — including hitting eight straight free throws in the final two minutes after shooting 9-20 prior to then in the game.“I think in this tournament, as you saw, players make plays. Even for Nebraska, some of the plays those guys made were, wow,” OSU coach Thad Matta said. “But I think that you hope at this point of the season, all the work you’ve done … can come into fruition. You’ve seen it across the country. There’s been a lot of ups and downs in these tournament.”Such up and down trends during the course of a game can cause frustration for any player — Buckeye leading scorer junior forward LaQuinton Ross was pegged with his third technical foul in seven games after shoving a Nebraska player after a play — but this time OSU came away on the right side of things when it was all said and done.“We’ve been in this situation before with Nebraska, Michigan State and other times in the season as well but we were able to just keep our composure down the stretch,” junior center Amir Williams said postgame. “We didn’t panic, continued to fight and we were able to come away with it.”With a showdown with top-seeded rival Michigan looming Saturday in the semifinals at 1:40 p.m., avoiding a stretch like the one that caused them to fall behind by 18 to the Cornhuskers is critical. But doing so will be easier senior guard Lenzelle Smith Jr. said, because of where the team is mentally.“We’re a lot different, we’re not self destructive and falling apart. We’re not selfish anymore, we’re fighting for one another and that’s all that matters for us,” Smith Jr. said after the game. “We’re playing for Ohio State and the guys in this locker room, at this point we’re the only ones that matter and as long as we can look each other in the eyes after the game we’re happy with that.” read more

Murderers still on our streets How does a homicide case go cold

first_img‘Murderers still on our streets’: How does a homicide case go cold? Families of victims say the toughest thing for them to cope with is not knowing what happened to their loved ones. By Michelle Hennessy 6 Comments Short URL Monday 10 Apr 2017, 12:05 AM Apr 10th 2017, 12:05 AM Tweet thisShare on FacebookEmail this article Source: Project Cold CaseSince 1980 in America, it is estimated 230,000 murders have gone unsolved. Backmann said his job is a difficult one at times as he believes these cases are not given the attention they deserve –  by law enforcement, the media or the general public.“It’s frustrating for someone like me who has an unsolved case, and who’s given up everything to bring awareness to this issue and help families, to be stonewalled something. For it to be so difficult to accomplish something can be frustrating.”His approach is not just about highlighting the grief and plight of families left behind, tortured by the unanswered questions – he wants to remind people that leaving these cases unsolved could put the public at risk.“I try to explain this in a way that shows people there’s danger to them,” Backmann said.“This is a public safety issue. These are bad people that are on the streets who can do bad things – potential murderers still on our streets.”center_img Getting Away With Murder: Ireland’s Unsolved Homicides will tell the story of this country’s unknown killers and forgotten victims. In this six-part series, TheJournal.ie will revisit a number of cold cases, speak to the detectives tasked with solving these murders and hear from the families left behind with no justice – but lots of questions. Here, we look at how these investigations ran dry in the first instance and what our justice system can do to finally catch these killers. FOR EVERY UNSOLVED murder in this country, there is not only a victim, but a killer who got away with it – and who is still potentially on our streets.The circumstances of each case are unique, but the victims are linked by the unknowns. The push for justice for the deceased is often left to their families after official investigative lines have been exhausted. But for some, there is no one to advocate for them, to demand their file reaches the top of an ever-growing cold case pile, to remind detectives there are still questions to be answered.But Superintendent Angela Willis of the Garda Serious Crime Review promises that none of Ireland’s victims are ever forgotten.There are many reasons inquiries can become inactive, she admits, but stresses that her team know the gravity of their job.“The relief you can bring to a family, just to know what happened. It’s not going to bring their loved one back, but just to give them that little bit of closure they are looking for – just to know,” she told TheJournal.ie.A strugglePatrick Collins’s sister Sandra went missing in December 2000.“I wonder what happened to her,” he says of his current days.I hope it was quick and that she didn’t suffer and I wonder what she said to the person who did it. What were her last moments were like? Was she afraid or did she fight back? To receive TheJournal.ie’s crime investigations straight to your inbox, sign up here: Although her remains have never been found, the Collins family – and gardaí – believe the 29-year-old woman was murdered.“My father died last year, my mother died in 2004 – they didn’t know what happened to her.I don’t want to go to my grave not knowing.His feelings echo those of other families and friends of murder victims who are searching for answers – and for justice.“For us to deal with this, we need to know the truth of what happened on that day. It has been, and continues to be, a struggle to deal with not knowing,” said Lorna Fox O’Mahony, whose father Dessie was shot dead in September 1990 in Kildare.Pamela O’Loughlin, whose sister Emer was murdered in April 2005, says that not knowing why she was killed is “the toughest thing to cope with, especially when there are people out there who do know”.Covering their tracksThe Serious Crime Review team is tasked with looking at these cases, searching for new leads to chase and tracking killers who have never had to face the consequences of their actions.Superintendent Willis said there are various reasons leads run dry in an investigation.“Sometimes you have a major incident, say it’s a murder, and sometimes it’s well planned from the outset by whoever the perpetrator is. That can pose challenges for the investigative team because the perpetrator is covering their tracks as they go along.They may be wearing gloves or boilers suits so there’s nothing left at the scene to present additional clues.“You may have a crime with reluctant witnesses – gangland murders for example. You have fear there, whether that’s real or perceived and I suppose we can all relate to that.“There might also have been technologies that weren’t there at the time it was first investigated.”If all of these avenues have been pursued and there’s still nothing coming, there’s no intelligence, no witnesses, the opportunities are very limited.Early suspectsThere is also a danger of making assumptions. Retired garda detective inspector Brendan McArdle, who investigated a number of murders during his 36 years of service, says pointing the finger at a suspect too early can sometimes derail an inquiry.He referenced the still unsolved case of Grace Livingstone, who was killed in her home in December 1992.Despite the fact that there was nothing to suggest trouble in their marriage, there was no forensic evidence linking him to the crime and that he had an alibi, gardaí focused their attention on her husband James.He has since sued the State over the investigation and his wrongful arrest in relation to his wife’s death. Though gardaí denied the allegations made against them, the case was settled after five days.“I can be critical of aspects of that investigation,” McArdle told TheJournal.ie.The theory was advanced that the husband should be treated as a suspect. This theory was advanced quite strongly, which had the effect of narrowing the view of a lot of people as to any other aspect of the case. That theory was advanced in the very early stages.“The very early stages of an investigation are critical. Because of policemen and journalists and the media in general, this theory was advanced quite openly within a short time,” he said.“Then, when you call house to house… people that you’re asking questions to are reading that. It greatly restricts you in what possible information you may get.” Source: Mark Stedman/Photocall IrelandKillers still at largeThe number of cases on the Serious Crime Review team’s desk is ever-changing because of the variety of probes it takes on, each with its own challenges.Its counterpart in Northern Ireland, the PSNI’s legacy investigation branch, has an even greater load.Detective Superintendent Jason Murphy is the deputy head of the unit which reviews and conducts fresh investigations into murders that occurred between 1969 and 2004.There are some 4,000 cases from that period, with 3,260 connected to the Troubles.Murphy said one of the key criteria for having a second look at a case is the risk that the killer has been or is still re-offending.“Do they present a risk to the public? People involved in some of theses cases can often have long and distinguished terrorist careers,” he told TheJournal.ie.The detective superintendent said officers face “additional complications” compared to those in England, Scotland or Wales, where, most of the time, there is one offender, one victim and one scene – and often the offender is known to the victim.“In Northern Ireland, that’s often turned on is head. The victim often had no previous association with the killer at all.”Convincing witnesses to speak to police in the immediate aftermath of a murder was a particularly difficult task during the Troubles and Murphy said this, in tandem with forensic restrictions at the time, saw many of the cases go cold.When you look at the cases, you find that all of the opportunities that existed at the time were exhausted. There may have been forensic submissions in 1985 but they did not yield any results.“The investigation reaches a natural end point and that’s an extremely frustrating place for investigators to be, particularly in the north where local communities and often the police have an idea of who committed the murder but they can’t get the evidence with which to convict people.”Although no two jurisdictions are the same, Ireland can learn from what happens in other countries, while families can seek solace in others going through similar grief.‘They’re no longer looking for him’Ryan Backmann’s father was murdered in 2009 while working on a building site in Jacksonville, Florida. He was shot in the back and robbed of his wallet. Speaking to TheJournal.ie for this series, he recalls the day:He lived long enough to call 911 and give a description of the guy who killed him and then basically lost consciousness on the phone with his dispatcher. His description was not enough when they pulled surveillance tapes from the area and there were no fingerprints and no DNA to make a profile. There were no eyewitnesses.Since then, Backmann has been campaigning for families of victims in the US whose murders have been unsolved for years and is one of the founders of an organisation called Project Cold Case.He said his father’s case “quickly went cold within a year and a half”.“The detectives called me in and sat me down and said they had run out of leads, they didn’t have anywhere else to go, they didn’t have a suspect or even a potential suspect. That was a difficult situation – you always feel like the bad guy is going to get caught.All of a sudden you’re in a situation where they say not only is he not going to get caught, they’re no longer looking for him. 13,233 Views Share62 Tweet Email1 http://jrnl.ie/3269213 last_img read more

Collision between coach and pedestrian on Dublins Dame Street causes traffic delays

first_imgCollision between coach and pedestrian on Dublin’s Dame Street causes traffic delays in city Emergency services are at the scene. https://jrnl.ie/4098689 A ROAD CRASH on Dame Street in Dublin’s City Centre is causing rush hour traffic delays this morning.The collision between a coach and a pedestrian occurred close to the old Central Bank building.Emergency services are at the scene.Delays are reported in the area as the coach has not been moved out of the road: Jun 29th 2018, 9:20 AM Friday 29 Jun 2018, 9:20 AM Share27 Tweet Email Source: Dublin Fire Brigade/Twitter Image: Cianan Brennan/TheJournal.ie Traffic collision between bus and pedestrian on dame street. Has cleared now. Victim taken away on stretcher. Bus remains at the scene. Traffic running very slowly through what is a bottleneck at the best of times @thejournal_ie pic.twitter.com/WoxKxYRH3K— Cianan Brennan (@ciananbrennan) June 29, 2018 Source: Traffic Mgmt. Centre/Twitter Source: Cianan Brennan/Twitter Short URL Image: Cianan Brennan/TheJournal.ie We’ve cleared the scene of a vehicle vs pedestrian collision on Dame St, road reopening shortly. Firefighters from Tara St & advanced paramedics attended #Dublin #fire #traffic @DCCTraffic @aaroadwatch pic.twitter.com/y8AqbzKFFv— Dublin Fire Brigade (@DubFireBrigade) June 29, 2018 24,432 Views 48 Comments Collision on Dame st at trinityt st outbound Coach and cyclist delays to both outbound and inbound please drive with care.— Traffic Management Centre (@DCCTraffic) June 29, 2018 By Michelle Hennessy Tweet thisShare on FacebookEmail this articlelast_img read more

Achat dapplications mobiles 85 du marché pour Apple

first_imgAchat d’applications mobiles: 85% du marché pour AppleLa marque à la pomme croque le marché de l’achat d’applications mobiles à pleine dents et ne laisse que quelques miettes à la concurrence.Les analystes de chez Piper Jaffray annonce même qu’Apple ne devrait pas voir sa part de marché descendre au dessous des 70% dans les quatre prochaines années. Les chiffres parlent d’eux mêmes: l’Apple Store a assuré 3,4 milliards de dollars de revenus aux développeurs alors que de son côté le concurrent direct, l’Android Market, n’a généré “que” 240 millions! Ce dernier propose notamment un prix moyen par application de 3,79 dollars alors que l’Apple Store propose les siennes à 2,01 dollars en moyenne. Cette différence de prix fait peut-être pencher la balance. Quoi qu’il en soit, le géant Apple a de la marge (13,5 % des applications sont téléchargées sur sa plateforme) face à l’autre géant américain Google (dont l’Android Market ne représente que 1,3 % des téléchargements). Nul doute qu’Android effectue une percée intéressante de ce marché mais les éditeurs privilégient encore Apple qui leur rapporte plus. La tendance s’inversera peut-être un jour, pour le moment, pas besoin d’être un expert pour dire que l’Apple Store a encore quelques belles années devant lui.  Le 25 novembre 2011 à 11:15 • Maxime Lambertlast_img read more

Arbys unveils its allmeat vegetables

first_img “Universally, people know we’re supposed to eat vegetables every day. But 90 percent of Americans don’t eat the recommended amount. So we said if others can make meat out of vegetables, why can’t we make vegetables out of meat?”Arby’s megetables are made mostly of meat — the marrot is turkey breast cut into the shape of a carrot, cooked sous vide for an hour, rolled in “carrot marinade” and maple syrup powder and then oven roasted for another hour. The green part on top is the only “green” part of this vegetable, which is a parsley garnish. 3 Burger King’s Impossible Whopper: see the technology… Culture Random Arby’s carrot-less marrot. Inspire Stories/Arby’s In a time full of vegan meat like the Impossible Burger, Arby’s is taking a different, more unsettling route. The American fast-food giant has unveiled the “marrot,” a carrot made of meat.According to Arby’s, the marrot, which won’t be available to customers just yet, provides 70% of the recommended daily intake of Vitamin A.”Plant-based meats are the latest incarnation of making vegetables look like what Americans really want — which is great, tasty meat,” said Jim Taylor, head of marketing at Arby’s. Share your voice Now playing: Watch this: Commentscenter_img 17 Photos Qoobo is a cat pillow without a head, or something Impossible Burger vs Beyond Meat Burger: Taste, ingredients and availability, compared The Impossible Burger shortage: Why it’s hard to find this meat-free burger Tags 7:19 Impossible meatlast_img read more

3 more killed in 3 more gunfights

first_imgProthom Alo IllustrationThree people were killed in separate incidents of what law enforcement called gunfights in Barishal, Feni and Mymensingh districts early Sunday.In Barishal, an unidentified member of a ‘robber gang’ was killed in a reported gunfight with a team of detectives in Bottola Bazar area of Dakshin Char Aicha village in sadar upazila, reports UNB.Being informed that a gang of robbers was taking preparation for committing robbery in the area, a team of detectives conducted a drive there around 3:00am, said Kaunia police station officer-in-charge Nurul Islam.When the team reached the spot, the gang members opened fire on them, prompting them to retaliate, triggering a gunfight, police said.At one stage, the robber gang fled the scene. Later, the law enforcement recovered the body from the spot.Police also recovered a pipe gun, two sharp weapons and eight rounds of bullets from the spot, the OC added.Sub-inspector Rafiq and two constables Rafiq and Hafiz were injured during the ‘gunfight’, he said.In Feni, a suspected drug and arms trader was killed in a reported gunfight with police in Pathan Nagar of Chhagalnaiya upazila early Sunday.The deceased is Alamgir Hossain Bhuiyan, son of late Abdus Salam Bhuiyan of Paschim Pathan Gor area.Alamgir was accused in nine cases including that of drugs and arms trading filed with Chhagalnaiya police station, said officer-in-charge of the police station M Morshed.Acting on tip off that Alamgir was staying in an abandoned house in the village, a team of police raided the area around 1:00am.Sensing the presence of police, the drug traders opened fire on law enforcers, prompting them to retaliate, that triggered the gunfight.After the gunfight, police found the bullet hit body of Alamgir there. He was rushed to Feni Sadar Hospital where doctors declared him dead.Police recovered one pistol, three cartridges, 1000 pieces of Yaba tablets and 100 bottles of Phensedyl from the house.In Mymensingh, a suspected drug trader was killed in an alleged gunfight with police in Gonshar intersection area of the town around 2:30am.The deceased is Rajiul Hasan Biplob, 45, son of a certain late Billal Hossain, and was accused in several cases.District detective branch of police officer-in-charge Ashikur Rahman said that being tipped off a team of detectives conducted a raid in the area.Sensing the presence of the law enforcement, the criminals opened fire on them, prompting police to retaliate, triggering the gunfight that left Biplob bullet hit.He was rushed to Mymensingh Medical College Hospital where physicians declared him dead.The law enforcement’s versions of the events were, however, not verified independently as no versions of the incidents were available immediately either from any witnesses or from any members of the victims’ families.On Saturday, four people were killed in alleged gunfights in Jashore and Mymensingh.Earlier, three people were killed in gunfights with RAB members in Chattogram and Chapainawabganj districts on Thursday night and Friday.last_img read more

MITs Laser System Covertly Delivers Audio Messages

first_img Air Force Tests Laser Tech to Shoot Down Multiple MissilesNASA Successfully Shot Lasers Through Space Stay on target Trying to verbally communicate with someone across a crowded room feels like entering one of the nine circles of hell.Thankfully, researchers at MIT’s Lincoln Laboratory have come up with a solution. And it’s super cool.The team developed a laser that can transmit audible messages over the air to specific people—no receiver equipment necessary.As described in a paper published by the journal Optics Letters, two different laser-based methods carry various tones, music, and recorded speech at a conversational volume.“Our system can be used from some distance away to beam information directly to someone’s ear,” team leader Charles Wynn said in a statement. “It is the first system that uses lasers that are fully safe for the eyes and skin to localize an audible signal to a particular person in any setting.The high-tech approach is based on the photoacoustic effect, which occurs when a material forms sound waves after absorbing light.In this case, researchers used water vapor in the air to soak up light and create sound. But you don’t need to be standing in a rainstorm or sitting at the bottom of a pool for the technique to work.According to Wynn, it performs even in relatively dry conditions, “because there is almost always a little water in the air, especially around people.”“We found that we don’t need a lot of water if we use a laser wavelength that is very strongly absorbed by water,” he explained. “This was key because the stronger absorption leads to more sound.”In lab tests, the program was able to transmit sound more than eight feet away at 60 decibels. Moving forward, researchers plan to demonstrate their methods outdoors and at larger distances.“We hope that this will eventually become a commercial technology,” Ryan Sullenberger, first author of the paper, said. “There are a lot of exciting possibilities, and we want to develop the communication technology in ways that are useful.”University of Bristol scientists in 2017 created a so-called “telepathy” device that, using ultrasound technology, allows its wearer to whisper to someone more than 30 yards away.More on Geek.com:NASA Successfully Shot Lasers Through SpaceLaser Technology Uncovers Ancient Maya CivilizationMIT Removes Inherent AI Facial Recognition Biaslast_img read more

Honduran opposition protesters take to the streets

first_img Facebook Comments Supporters of the leftist opposition in Honduras blocked streets in various cities around that country on Friday, despite political repression, to celebrate the “victory” of their candidate, Salvador Nasralla, in the country’s elections on Nov. 26.In the capital, supporters of Alliance of Opposition to the Dictatorship set up rock barricades, set fire to tires and sticks in the roadways, and then moved to other locations to evade the police.Police and military officials put out the fires and moved the barricades so cars could pass, AFP journalists observed.Almost three weeks after the election, the Honduran Supreme Elections Tribunal (TSE) has not defined the winner, although the final results gave a slight advantage to President Juan Orlando Hernández of the right-wing National Party. Related posts:Honduras concludes voter recount, no winner declared Ticos show support for Hondurans as Tegucigalpa returns to normal VIDEO: New Costa Rican documentary explains forced Central American migration Hondurans form a new US-bound caravan, drawing fire from Trumplast_img read more

AirAsia is offering a 20 discount for all destina

first_imgAirAsia is offering a 20% discount for all destinations for travel through to July.Book until 12 February 2017 for travel between 7 February 2017 and 31 July 2017, for low fares to all destinations such as Thailand, Vietnam, Malaysia, Japan, China, Indonesia and many more.The discount applies to all bookings made through airasia.com, the AirAsia mobile app and AirAsiaGo.AirAsia BIG Members can also take advantage of the sale by redeeming flights using their AirAsia BIG Points.“This offer is 20% off fares across both our short-haul and long-haul network – even for Premium Flatbed seats on AirAsia X,” said AirAsia Group chief commercial officer Siegtraund Teh.The airline encourages passengers to pre-book their meals to ensure availability – hot meals including one complimentary drink are available online from $5.00.AirAsia was named World’s Best Low-Cost Airline for the eighth year in a row at the 2016 Skytrax World Airline Awards and the World’s Leading Low-Cost Airline for the fourth straight year at the 2016 World Travel Awards.* Applicable only to base fare. Promotional fares not available during peak periods. Terms and conditions apply. AirAsialast_img read more

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