FPAA Statute of Limitations Barred Assessment of Tax on LLC Taxed as Partnership (DTDV, LLC, TCM)

first_imgLogin to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative. The statute of  limitations barred a tax assessment on an LLC taxed as a partnership. Any shift in gain from a limited liability company (LLC) classified as a partnership for federal tax purposes to a foreign entity (FE) that might violate the assignment of income doctrine did not justify altogether disregarding FE’s interest in LLC. FE was formed to hold segregated account investment services in support of an insurance policy on the life of LLC’s tax matter partner (TMP). Because TMP’s transfer to FE of an interest in LLC is respected for federal tax purposes, LLC made a valid Code Sec. 754 election in connection with that transfer. In turn, because of the resulting Code Sec. 743(b) basis adjustment, LLC did not omit from gross income an amount in excess of 25 percent of its reported gross income.Tax Assessment BarredThe IRS could not assess tax attributable to the final partnership administrative adjustment (FPAA) because the Code Sec. 6229(a) statute of limitations expired before the IRS issued the FPAA. And because any omission from LLC’s gross income was less that 25 percent of its reported gross income, Code Sec. 6229(c)(2) did not extend the Code Sec. 6229(a) period of limitations.DTDV, LLC, TC Memo. 2018-32, Dec. 61,140(M)last_img read more

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Honda Cars ties up with Magma Fincorp for vehicle finance

first_imgNew Delhi, Jan 30 (PTI) Honda Cars India today said it has signed a pact with Magma Fincorp to provide loans to its customers for buying vehicles.The company has inked a memorandum of understanding (MoU) with Magma Fincorp, a leading non-deposit taking NBFC, for financing their cars across the country, Honda Cars India Ltd (HCIL) said in a statement.This association will help their customers by providing them convenient and easy availability of auto loans with a wider reach, it added.”This tie-up will provide a single window for purchase of the car including its finance and will give better buying experience to our customers,” said Raman Kumar Sharma, Senior Vice President and Director, HCIL.As part of the agreement, Magma Fincorp will offer car loans up to 90 per cent of the cost for tenure ranging up to five years.”This facility will be available at all the branches and locations covered by Magma Fincorp Ltd and 275 facilities of Honda Cars India,” it said.HCIL sells a range of vehicles in the country starting from the entry-level small car Brio to the premium sports utility vehicle CR-V. PTI MSS PRB STSlast_img read more

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BCCI to hold SGM on December 2 to discuss Lodha panel’s status report

first_imgThe under-fire Indian Cricket Board (BCCI) will hold its Special General Meeting on December 2 in New Delhi to discuss the Status Report filed by the Supreme Court appointed Justice RM Lodha Committee.The Lodha Committee has demanded removal of all office-bearers and has sought directions from apex court to appoint former Union Home Secretary GK Pillai as an observer.”Yes, we will be having Special General Meeting (SGM) in New Delhi on December 2. The agenda is to discuss the Status Report filed by the Lodha Committee,” a senior BCCI official told PTI.The BCCI is supposed to file a Compliance report in Supreme Court on December 3 with the court’s next proceedings on December 5.It has been learnt that during the meeting of treasurers’ of all state associations in Mumbai, BCCI president Anurag Thakur discussed the ongoing problems at length.”The president said that the problem with BCCI has been that we have not been very good at engaging with the general public about the kind of work BCCI has done to improve the cricketing standard in the country – be it creating infrastructure or by generating funds which also meant that cricketers had more financial security,” a state association official, who attended the meeting told PTI.It was learnt that media managers of state associations will be told to upgrade the websites and also update the common public about what kind of benefits players have had in recent years playing IPL.”There is a lot of negative perception about IPL. It was discussed if state associations in their websites could put up videos telling stories of those cricketers who hail from the hinterland of their states and have made it big in the IPL.How their lives changed post IPL and how it made them better cricketers.”advertisementThe treasurers of the state association were told to create a checklist of vendors considering that GST (Goods and Services Tax) will be implemented from next financial year.”If there is a vendor associated with state association, who has been blacklisted for not properly paying his taxes, the said body can face trouble in such scenario. We have been asked that each vendor’s due diligence should be done,” he said.last_img read more

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Virat Kohli spells out secret behind Team India’s success

first_imgIndia skipper Virat Kohli on Saturday attributed the team’s stupendous success in recent times to the team management’s decision to pick format-specific players. The decision to persist with wrist spinners like Kuldeep Yadav and Yuzvendra Chahal has proved to be beneficial for the team since the start of the Sri Lanka series.”It has not only been a combined effort of the players but also the management group, which has given great ideas. Picking specialist players for formats, picking mystery bowlers (Kuldeep), giving them confidence. They can give runs in one game, but they will always hit back,” Kohli said at the post-match presentation ceremony.He praised his new ball bowlers Bhuvneshwar Kumar and Jasprit Bumrah. “Bhuvi and Bumrah have been brilliant in limited-overs lately. You need to be able to execute yorkers and slower balls and you need the skill. But you need to have a good head as well, make batsmen hit the wrong areas.”The skipper is also happy that Shikhar Dhawan is back after a short break due to his wife’s illness. “It was unfortunate for Dhawan to miss out on so many games but he is back and even this innings of 15 will give him confidence.”Kohli also said that he thought after restricting Australia to 118 for eight, the D/L par score would have been less than 40. “We don’t really understand the Duckworth Lewis method. After getting them down to 118, we thought it would only be 40 or something. 48 was tricky,” Kohli said.Kuldeep was happy with his maiden Man of the Match award. He was happy that he could understand Aaron Finch’s intentions and bowl accordingly. “The first couple of balls, I saw what he was doing, later on I set him up for the sweep shot. So I knew he wasn’t going to hit me over mid-off, so I planned that overpitched ball to bowl him.advertisement”I always think about getting wickets and that’s all that matters for me and the team. Getting more confidence day by day, game by game.”last_img read more

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Top 20 players of the past decade

first_imgGoal 50 Ronaldo, Messi & the top 20 players of the past decade Mark Doyle Deputy Features Editor 17:00 11/16/17 FacebookTwitterRedditcopy Comments(28) Lionel Messi Goal 50 Nou Camp Goal/FCB Goal 50 Lionel Messi Real Madrid Barcelona Bayern München PSG Manchester United Juventus Tottenham Hotspur Manchester City Arsenal Ligue 1 Bundesliga Serie A Premier League Primera División Luis Suárez Cristiano Ronaldo Zlatan Ibrahimović Neymar Sergio Ramos Robert Lewandowski Gareth Bale Sergio Agüero Mesut Özil Which superstar has racked up the most votes since the Goal 50 first started ranking the finest players in the world in 2008? Cristiano Ronaldo has just claimed top spot in the 10th edition of the Goal 50, which has been ranking the best players in the world since 2008.It is a record fifth triumph for the Real Madrid forward, who had been previously level on four with Lionel Messi, but has the Portuguese superstar been the most consistent performer on the planet for the past decade?Below, Goal runs through the players who have racked up the most votes since we first started polling editors and correspondents from across our 37 editions… Article continues below Editors’ Picks Lyon treble & England heartbreak: The full story behind Lucy Bronze’s dramatic 2019 Liverpool v Man City is now the league’s biggest rivalry and the bitterness is growing Megan Rapinoe: Born & brilliant in the U.S.A. A Liverpool legend in the making: Behind Virgil van Dijk’s remarkable rise to world’s best player 20. GONZALO HIGUAIN (138 VOTES)Gonzalo Higuain Juventus Olympiacos Champions LeagueGonzalo Higuain has featured in the Goal 50 five times and for three different clubs: Real Madrid, Napoli and now Juventus. The Argentine’s best ever showing came in 2016, when he finished ninth, after breaking the single-season goalscoring record in Serie A by netting 36 times for the Partenopei.:19. PHILIPP LAHM (142 VOTES)Lahm Bayern Munich Freiburg Despite having retired at the end of last season, Philipp Lahm makes our top 20 thanks to five previous appearances in the Goal 50. The versatile full-back, who was converted into a defensive midfielder by former Bayern Munich coach Pep Guardiola during the tail end of his career, claimed fourth place in 2014, after leading Germany to World Cup glory in Brazil.18. DANI ALVES (150 VOTES)HD Dani Alves PSGDani Alves may now be 34 but the Brazilian right-back has just racked up his sixth Goal 50 appearance, having won a domestic double with Juventus before making an impressive start to his Paris Saint-Germain career.Of course, the defender played his very best football at Barcelona and he finished sixth in 2009 due to the key role he played in the Catalans winning a treble at the end of what was his first year at Camp Nou.17. MANUEL NEUER (157 VOTES)Manuel Neuer Bayern Munich 2017 The man credited with revolutionising the role of the goalkeeper as a make-shift sweeper, Manuel Neuer has featured six times in the Goal 50. Despite an injury-interrupted year, he even made the 2017 list, in 33rd place, but his best-ever finish came two years ago, when he ranked 15th.16.  WAYNE ROONEY (160 VOTES)Wayne Rooney EvertonHaving returned to boyhood club Everton during the summer, Wayne Rooney’s best days may be behind him but the 32-year-old forward earns inclusion courtesy of five previous appearances in the Goal 50.Indeed, England and Manchester United’s all-time record goalscorer ranked 10th in 2009, after helping the Old Trafford outfit win the Premier League title, and reach the final of the Champions League.15. GIANLUIGI BUFFON (162 VOTES)Buffon Juventus Cagliari Gianluigi Buffon has already expressed his intention to retire at the end of the season, bringing to a close an illustrious career.However, the goalkeeping icon is still playing as well as ever, as underlined by the fact that he finished second in this year’s Goal 50 – his highest-ever placing in four previous appearances.14. SERGIO AGUERO (166 VOTES)Sergio Aguero Manchester CityThere was no room for Sergio Aguero in this year’s Goal 50 but the Argentine has made five previous appearances.Indeed, the Manchester City striker has previously ranked as high as 10th place, although that was back in 2008, when Aguero was a 20-year-old plying his trade at Atletico Madrid.13. GARETH BALE (175 VOTES)Bale goal DortmundGareth Bale failed to get a single vote for this year’s Goal 50 but when fully fit, the Welshman remains a force of nature.Indeed, he has featured on five previous occasions, with his most recent outing coming only last year, when he finished sixth after helping Wales reach the semi-finals of Euro 2016.12. ARTURO VIDAL (176 VOTES)arturo vidal bayern münchen champions league 030717One of the most dominant midfielders over the past decade, Arturo Vidal has won league titles in both Italy and Germany, with Juventus and Bayern Munich respectively, as well as two Copa America titles with Chile.The 30-year-old failed to make the cut this year but he has finished as high as seventh (2015) in previous seasons.11. ARJEN ROBBEN (177 VOTES)Arjen Robben Bayern MunichArjen Robben’s stock may have fallen over the past 12 months – hence his exclusion from the 2017 Goal 50 – but he has made five previous appearances.The Dutchman won the Champions League for Bayern Munich in 2013 but, according to our voters, he was at his very best the following year, when he starred for Netherlands at the World Cup in Brazil.10. THOMAS MULLER (199 VOTES)HD Thomas Muller Bayern MunichThomas Muller has suffered a dramatic dip in form over the past 18 months but the 28-year-old claims a place in the top 10 because of his prominent role in the recent success of both Bayern Munich and Germany.Indeed, the forward featured five times in the Goal 50 between 2010 and 2016, with his highest ranking, fourth place, coming in 2013, after he’d helped his Bavarian employers win a treble.9.  ROBERT LEWANDOWSKI (205 VOTES)Robert Lewandowski Bayern 2017While many of Robert Lewandowski’s Bayern Munich team-mates struggled under former boss Carlo Ancelotti, the Pole remained as prolific as ever.Although the striker failed to better his eighth-place finish from last year, Lewandowski still made the top 20, ranking 19th in his sixth appearance in the Goal 50.8. SERGIO RAMOS (228 VOTES)Sergio Ramos Real Madrid Borussia DortmundSergio Ramos’ discipline may leave a lot to be desired but nobody can dispute his impeccable sense of timing, at both ends of the field.The free-scoring centre-back has featured seven times in the Goal 50 and this year racked up his highest-ever ranking by finishing fifth, after leading Real Madrid to a Primera Division and Champions League double.7.  NEYMAR (231 VOTES)Neymar PSG Paris Saint-GermainBarcelona fans were understandably devastated by Neymar’s shock departure to Paris Saint-Germain, given the Brazilian has long since proved himself one of the best players in the world.Indeed, the forward has featured seven times in the Goal 50, for Santos, Barca and now PSG, and even finished fourth in 2015, after teaming up with Lionel Messi and Luis Suarez to fire the Blaugrana to the treble.6. XAVI (234 VOTES)Xavi BarcelonaXavi is now plying his trade in Qatar with Al Sadd and hasn’t featured in the Goal 50 since 2012.In spite of the fact, the legendary Barcelona and Spain playmaker ranks sixth in the overall rankings because he never finished outside the top seven between 2008 and 2012, a run which included three consecutive third-placed finishes (2009-2011).5.  LUIS SUAREZ (262 VOTES)Luis Suarez BarcelonaOne of the great goalscorers of the modern era, Luis Suarez has appeared in six of the past seven Goal 50 lists.The man who very nearly carried Liverpool to Premier League glory in 2014 may have slipped to 20th this year but he achieved his highest ever ranking of second place just 12 months ago.4. ANDRES INIESTA (295 VOTES)Manuel Arana Andres IniestaAndres Iniesta may have missed out on inclusion in this year’s Goal 50 but the 33-year-old magician made the cut on eight previous occasions.The Barcelona legend even finished second in 2009, after the Catalan club’s treble triumph, while he ranked fourth in both 2011 and 2012.3. ZLATAN IBRAHIMOVIC (329 VOTES)Zlatan IbrahimovicOf course, Zlatan Ibrahimovic would be the first to tell you that he’s been one of the best players in the world for the past decade but it really is borne out by the Goal 50 voting.The Swedish striker has featured in all but one edition, never finished outside the top 25, made the top 10 three times and claimed fifth place in 2009.2. CRISTIANO RONALDO (485 VOTES)Cristiano Ronaldo, Real MadridThe greatest goalscorer the game has ever seen, Cristiano Ronaldo has been a model of consistency for over a decade now with Manchester United, Real Madrid and Portugal.The 32-year-old superstar, who has fired his current club to three Champions Leagues in four years and led his country to European Championship glory in 2016, has appeared in every edition of the Goal 50.Ronaldo has only finished outside the top four once (ninth, in 2010) and has won the award a record five times, successfully retaining his title this year.1. LIONEL MESSI (488 VOTES)Lionel Messi Barcelona Catalan flags 2017Fourth for the past two years yet, remarkably, Lionel Messi has never finished any lower in the Goal 50.Prior to last year, the man many believe to be the greatest player of all time had never failed to make the podium, winning the award four times in total.Indeed, such has been Messi’s level of consistency that he amassed a staggering 488 points from a possible 500 when all the votes from our 10 editions were added together.last_img read more

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The 5 Best Mountain Town Adventures

first_img Mountain Hardwear Is Bringing Augmented Reality to the Great Outdoors As fun as your daily commute and long office hours are, it’s time that you got away for some high altitude air and adrenaline pumping adventure. We’ve searched out the best mountain town festivals and adventures so you can get the most out of your precious vacation days. Start planning your next mountain getaway now.Related: The Deadliest Mountain In Martinique | Stein Eriksen LodgeGoPro Mountain GamesThe Mountain Games are the quintessential adventure sports destination of the year. With events ranging from the Slackline World Championships, whitewater events, and a new enduro mountain biking race, it has a flavor of adrenaline for everyone. Combine that with the nightly concert series, and the scenic venue in the Vail mountain village, and you have the makings of a vacation of a lifetime. This year’s games are the 9th through 12th of June. If you make it out, we highly recommend grabbing one of Upslope Brewing’s Imperial IPAs while you enjoy the festivities.Big Sky PBRIn the mountains there are adrenaline junkies, and then there are serious cowboys. If your idea of a good time involves a pair of wranglers, saddle breaking a few ornery horses, and then throwing back an ungodly amount of cheap beer, you’re probably one of those cowboys. The Big Sky PBR is the one place you need to be. It is the only pro bull riding venue that is literally at a major ski resort. The potential of seeing bullriders, flyfishing a blue ribbon trout river, and getting in time on the trails yourself makes this a one of a kind adventure. 2016’s festivities kick off on July 29th, so you’ve got some time to plan.World Ski and Snowboard FestivalEvery serious skier or snowboarder dreams of spending time in Whistler Blackcomb. With more than 7,000 skiable acres, it is one of the largest – and most scenic – ski resorts in the world. If you’d like your powder days served with a side of partying, then the World Ski and Snowboard Festival is your ticket. Over eleven days, you’ll be treated to world class snow, huge concerts, and a never ending party. You’ll have to wait until April 2017 for the next Festival to kick off, so start thinking of ways to come down with the dreaded Powder Flu now.Snowbird OktoberfestSnowbird Ski resort in Utah is famed for its aerial tram and steep fall line skiing. However, in the late summer and early fall before snow starts falling, they have a different kind of party to celebrate than the typical powderhounds want. Every weekend from August 13th to October 9th this year Snowbird hosts their annual Oktoberfest. With authentic German cuisine, local beer favorites from Uinta and Bohemian Brewing, this is one of the best mountain parties in the Rockies. Be sure you enjoy a hike through Albion Basin’s famous wildflowers or a mountain bike ride down Snowbird’s tram line before you have a few beers – you’d be surprised how fast the altitude catches up after a few drinks.Telluride MountainfilmEvery year Telluride’s Mountainfilm Festival celebrates the best in documentary and short films. This year we are lucky to celebrate the Centennial of America’s National Parks, so the Festival is in turn fêting our most sacred wild places. If you can’t make it to Telluride for the festical May 27-30, they will be taking a collection of films on the road this year for a World Tour. Editors’ Recommendations Hops and Terroir: Why the Beer World is Embracing the Wine Term 7 Mountain Bike Destinations to Put On Your Bucket List 14 Best Outdoor Stores in the United States 6 Biggest Ski Gear Innovations to Look Forward to in Winter 2020last_img read more

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Sugar-sweetened foods may not lift your mood

first_imgContrary to popular beliefs that eating sugar-sweetened foods lift up low spirits, a new study suggests that sugar can worsen your mood. Researchers discovered that sugar increases tiredness and lowers alertness within an hour after its consumption. The idea of a “sugar rush” – sudden gush of energy after the consumption of sugar – is a myth, said the study published in Neuroscience and Biobehavioural Reviews journal. “The idea that sugar can improve mood has been widely influential in popular culture, so much so that people all over the world consume sugary drinks to become more alert or combat fatigue,” said lead author Konstantinos Mantantzis from the Humboldt University of Berlin, Germany. Also Read – An income drop can harm brain”Our findings very clearly indicate that such claims are not substantiated – if anything, sugar will probably make you feel worse,” Mantantzis added. For the study, the researchers collected data from 31 studies, involving nearly 1,300 adults and analysed the effect of sugar on various aspects of mood including anger, alertness, depression and fatigue. Researchers are hopeful that their findings will go a long way to dispel the myth of the “sugar rush” and inform public health policies to decrease sugar consumption. They suggested that rise in obesity, in recent years highlights the need for evidence-based dietary strategies for healthy lifestyle.last_img read more

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Inter-parliamentary Union President honored by Crans Montana

Rabat – President of the Inter-parliamentary union, Abdelwahad Radi, received on Saturday the Foundation prize awarded by the Crans Montana, an international organization, Swiss-owned and managed bringing together the world leaders of peace, freedom and democracy.Radi, a former Moroccan house speaker, was honored together with other eminent personalities, including presidents of Burkina Faso, Blaise Compaoré, of Burundi, Pierre Nkurunziza, of Malta, Mme Marie Louise Coleiro Preca, in addition to the first lady of the Nigerian state of of Rivers, Judith Amaechi, and secretary general of the Organization of Arab exporting countries, Abbas Al Naqi.The prizes were awarded as Crans Montana is holding in Rabat its 25th annual assembly and marking its 25th anniversary. To date, the list of recipients exceeds 160 men and women who “endeavor for equality, democracy, human dignity and for peace”.In parallel to the prize-awarding ceremony, the foundation also announced the list of 2014 future leaders which allows new leaders to address, in the presence of environment minister from several African countries, the role and responsibility of young generations in implementing green economy.The young leaders will also discuss the emergence of leadership in Africa and the Islamic world as well as the role of religions and dialog. read more

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Canada staying out of U.S. ratification fight over new NAFTA, Leslie says

OTTAWA — After pushing American politicians hard to try to salvage the old North American Free Trade Agreement, Canada is leaving it up to them whether they approve its replacement.Prime Minister Justin Trudeau says Canada is continuing to work with Americans, including those on both sides of the aisle in Congress, to try to get tariffs on steel and aluminum lifted as the new U.S.-Mexico-Canada Agreement is ratified.But Andrew Leslie, the government’s parliamentary secretary for Canada-U.S. relations, says Canada is not interfering with the U.S. ratification process, much as Canadians wouldn’t want Americans trying to influence ours.Canada went on a major charm offensive with politicians and business leaders in the U.S., hoping to save NAFTA  from the protectionism of President Donald Trump.While Trump used his state of the union speech in Congress Tuesday to urge U.S. legislators to pass the updated version, Democrats who now control the House of Representatives are not convinced it is the right deal and are unsure they will vote for it.Leslie says there is no direct communication between Canadian officials and Democrats to try to get the deal through.The Canadian Press read more

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Haiti UN and partners express regret over failed deliberations on provisional governance

In a joint press statement, the Special Representative of the Secretary-General in Haiti and Head of the UN Stabilization Mission in Haiti (MINUSTAH), Sandra Honoré, and the other members of the international community in Haiti represented in the “Core Group” (the Ambassadors of Brazil, Canada, France, Spain, the United States and the European Union, and the Special Representative of the Organization of American States) cited the “absence of a number of parliamentarians leading to a lack of a quorum” as the reason for the failed deliberations. “Haiti continues to face serious long-term socio-economic and humanitarian challenges. These challenges cannot be fully addressed in an environment of institutional instability,” the Core Group said in a joint press statement, reiterating calls on parliamentarians to resume the session of the National Assembly and to “take action to end the uncertainty that prevails.” “Reiterating the need to return to constitutional order, the ‘Core Group’ urges all actors to ensure the completion of the electoral process,” the statement also said. On 14 February, the Haitian National Assembly elected Jocelerme Privert as the island nation’s interim President, one week after former President Michel Martelly departed without a successor. Mr. Privert served as interim President for 120 days, and an election had been scheduled for 24 April, following an agreement – known as the 5 February Agreement – between Haitian stakeholders to preserve institutional continuity and further the electoral process. Subsequently, on 25 April, UN Secretary-General Ban Ki-moon’s spokesperson issued a statement underlining the UN chief’s deep concern that that the agreed-upon date for holding elections in Haiti was not met and that no alternate electoral calendar was announced. In June, when Mr. Privert’s 120-day interim period had come to an end, the Core Group called on the National Assembly to take action and reach a solution that avoids an “institutional vacuum,” and to facilitate the return to constitutional order through the holding of elections. read more

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World Cup Final Crib Notes Germany vs Argentina

Could the World Cup Champion Beat the Best Club Team in the World?World Cup Shooters Keep Misfiring From Long-RangeMan vs. Machine Either way, we’re in for a deserving final between what are probably the two best national teams in the world. The story lines abound, from Germany’s scary-good young core to the impossible brilliance that is Argentina’s Lionel Messi. Let’s start breaking it down.Germany vs. Argentina: 3 p.m. EDTIN BRIEFSee our World Cup predictions for the latest probabilities.GERMANY IN DEPTHIf ever you believed in momentum, this German team seems to have it after punching its ticket to the final with a colossal 7-1 blowout of Brazil, probably the most shocking result in the history of the World Cup. Riding that wave, Germany catapulted to the top spot in ESPN’s Soccer Power Index (SPI), deposing the World Cup host and knocking it down to fourth place in one fell swoop.It was a good week for the Germans. But we also have to be careful not to read too much into their destruction of Brazil; it was, after all, only one match. Looking at the history of the World Cup’s knockout phase, a team’s goal differential in its previous match has no bearing on its probability of winning the following match, after controlling for the Elo ratings of the two teams involved. (Elo is another type of world soccer power rating that tracks well with our own SPI numbers and is available for all of World Cup history.)The FiveThirtyEight forecast, which is generated using SPI’s ratings, says Germany has about a 63 percent probability of beating Argentina in the final. It would be imprudent to think that number should see a boost — above and beyond SPI’s revised estimate of Germany’s true talent — because of some notion of momentum from the Germans’ landslide win Tuesday. (Besides, our model already has Germany favored slightly more than the betting markets, which list Germany as a 59 percent favorite in a straight-up wager to win.)At any rate, the Germans are favored in large part because of their offense, and you don’t have to be shell-shocked Brazilian goalkeeper Julio César to realize that Germany is a scoring powerhouse. It easily ranks first in the offensive component of the SPI ratings, at nearly two-fifths of a goal per game better than any other team in the world.Germany has adopted many of the “sabermetric” philosophies we highlighted before the tournament. Its players relentlessly maintain possession of the ball, eschewing crosses from the wing in favor of attacks through the middle of the pitch. They make endless short passes rather than dribbling the ball into traffic. They wait for high-percentage chances to open up inside the box, rather than firing shots from the outside. Although they haven’t completely cut the long ball out of their repertoire, most of what the Germans do on offense meshes perfectly with what correlates best with goal-scoring.Of course, it helps to have a huge amount of offensive skill on your roster, as Germany does. Any team in the world would love to have the likes of Thomas Muller, Mesut Ozil, Toni Kroos and Bastian Schweinsteiger in their starting 11, with Mario Gotze, Miroslav Klose and Andre Schurrle coming off the bench.But by the estimation of SPI’s individual player ratings, Germany only has the third-most talented set of offensive players among national teams. It’s not implausible to suggest that the gap between its actual offensive SPI (3.4) and what we’d predict from its component players (2.8) is driven by how those parts have been used. And to manager Joachim Loew’s credit, that extra 0.6 goals per game more than expected is the most of any team in this World Cup.Any concern about Germany may be the same as the concern going into the tournament: defense. But relative to the offensive SPI ratings of their opponents, Germany has allowed 0.49 fewer goals per game than the average World Cup team, which is the third-best defensive showing of any team in the field thus far. Although Argentina is still probably the better team defensively, Germany has done a lot over the past month to quell any pre-tournament worries that its ability to prevent goals was far behind its ability to create them.We’ve had our eye on this German squad for a while now, and it appears it’s the worthy favorite in the final. Ultimately, it will come down as much to luck as skill. As researchers Gerald Skinner and Guy Freeman found, a single match is a poor arbiter of which team is truly the best — but the Germans have positioned themselves well to pick up their fourth World Cup title. — Neil PaineARGENTINA IN DEPTHIn this year’s World Cup, Argentina hasn’t trailed for a single second of a single game. Both its defense and goalkeeping has been stellar, having only allowed three goals, one of which was in garbage time against Bosnia-Herzegovina, and the other two coming against Nigeria in a game played after Argentina had clinched its group. In other words, Argentina has yet to concede a goal in meaningful play.Plus, it has this guy named Lionel Messi (who is pretty good), arguably playing the best he ever has for Argentina.Yet the Argentines head into the final as underdogs — not surprising given Germany’s form and the history between these two teams.Since Messi’s national team debut in 2006, Argentina is undefeated (13-0-1) in World Cup matches against teams not named Germany. In 2006, Germany eliminated Argentina in the quarterfinals in a penalty shootout (with Messi on the bench). The only match Argentina has lost with Messi playing was the 2010 quarterfinals against Germany.The last time Argentina beat Germany was the last time it won the World Cup, in 1986.But that’s history. The more present concern is that Germany just put the smack down on what was the No. 1 ranked team in the world, has an offense that scored as many goals last game as Argentina’s has this whole tournament, and been almost as good at keeping the ball out of the net — conceding only four goals (to Argentina’s three). Oh, and Germany has played a tougher schedule, and it has only trailed for eight minutes (against Ghana, before equalizing for the tie).So let’s look a little deeper at the things Argentina has going for it:Against the Argentine defense, opponents have only gotten off 9.5 shots and 2.5 shots on goal per 90 minutes, ranking fourth and third, respectively, among all teams in the tournament.On top of that, Argentina has a great goalkeeper, Sergio Romero. He has four clean sheets in six games. His 1.01 goals against below average (GABA) — a TruMedia metric for how many goals a keeper prevents relative to the expectation of the shots opponents took — is the sixth best of the tournament, comparing favorably to the likes of “Secretary of Defense” Tim Howard and Germany’s much-celebrated Manuel Neuer.The Argentina defense also does a good job making plays that create possessions for its offense. If we add up a defense’s tackles, clearances, interceptions, offsides drawn, aerials won, etc. (weighting interceptions and offsides a little higher), we can estimate the number of possessions gained per minute by defensive playmaking. Argentina’s defense is well above average, gaining about 3.5 more possessions per 90 minutes than Germany’s.Similarly, we can add up all the shots, missed passes, offside calls, turnovers and dispossessions that a team makes relative to its opponents to find out how many possessions it takes per 90 minutes relative to its opponents (note that, unlike basketball, possessions in soccer aren’t symmetrical, because many “end” with loose/cleared balls that may be recovered by either team). From this, we find that Argentina typically earns itself about 7.25 more possessions per game than its opponents, while Germany earns 1.05 more, giving Argentina about a six-possession advantage. (So Argentina’s defense may be doing a bit better than we would estimate, and/or the whole team is generally good at winning possessions).How much is that worth? Some but not a lot: The typical number of possessions per side per 90 minutes is about 120, so that gains Argentina about 5 percent more opportunities.And then there’s the guy named after Lionel Ritchie: If you’ve never heard of him, The Onion Sports describes him as “one to watch”:Based on his YouTube highlights, expect Messi to dribble through the entire German team and score a goal every time he gets the ball.Messi has four goals (plus a made shootout attempt in the Netherlands game), second-best of the tournament, plus the dramatic game-winning assist to Angel di Maria against Switzerland. Messi’s success at taking on defenders (59.1 percent), his passing/chance creation (leads all players), and his defense (making nearly twice as many defensive plays as he normally does in club play) have all been stellar, even by his standards.So, what is Argentina up against?Its offense stinks. Messi is incredible; everyone else is terrible. Further, Messi has been playing more of a center-attacking midfielder role than usual, which has led to chance creation but cut down on his shots and his number of possessions inside the box. This has resulted in some stellar long-range shooting from Messi, but his teammates are taking the theoretically “easier” shots and missing them.If we use ESPN/TruMedia’s Expected Goals model to assess how well Messi and his team are doing on their shots, we find that Messi has earned 2.5 goals above expectation (on only 19 shots), while the rest of his team has cost 3.5 goals relative to what it should have scored on its 79 shots (21 of which were created by Messi).Part of this could be bad luck, which would be good news for Argentina: Say the team’s just running below average at shooting and its true shooting ability were exactly expectation: That would be worth more than a half a goal per game. Get Messi to take a couple of more shots, and there’s another quarter of a goal. Assume that the ridiculous Brazil stomping was as much about Brazil cracking under pressure as Germany’s awesome skill, and the whole thing could turn around.  — Benjamin MorrisYESTERDAYThe third-place World Cup match seemed to be a continuation of the semifinal for Brazil, as the home team fell 3-0 to the Dutch. Prior to its 7-1 semifinal drubbing against Germany, Brazil had lost by three goals just once in its first 102 World Cup matches (the 1998 final against France). It then happened in back-to-back matches.Overall, Brazil conceded 14 goals in this tournament, its most in a single World Cup, and the most by any team in a World Cup since Belgium conceded 15 in 1986.Robin van Persie opened the scoring Saturday with a third-minute penalty. Brazil conceded again in the 17th minute, as Daley Blind scored. Brazil conceded 10 goals in its past two matches, its most ever in consecutive World Cup matches. By comparison, Brazil conceded 10 goals in the 2002, 2006 and 2010 World Cups combined.The Netherlands’ three goals gave it 15 for the tournament, tied for the most the Dutch have scored in a single World Cup (1974 and 1978). The Netherlands also set a record by substituting in backup goalkeeper Michel Vorm in the 93rd minute, making it the first team ever to use 23 players in a single World Cup, according to the Elias Sports Bureau. — Jacob Nitzberg, senior statistics analyst, ESPNFURTHER READING The 2014 World Cup ends Sunday with a final between Germany and Argentina, respectively the third- and fourth-most successful teams in the tournament’s history. If Die Mannschaft wins, Germany would tie Italy for second place all-time with four World Cup victories, behind Brazil and Italy; meanwhile, Argentina is hoping to grab its third title and tie the Germans in championships. Germany’s Thomas Mueller Adrian Dennis / AFP / Getty Images read more

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Braxton Miller to sit out against Florida AM

Junior quarterback, Braxton Miller, sits on the field after a hit that took him out of the game against San Diego State University Sept. 4 at Ohio Stadium. OSU won, 42-7.Credit: Shelby Lum / Photo editorOhio State junior quarterback Braxton Miller will miss his second consecutive game Saturday versus Florida A&M after suffering an MCL sprain in his left knee versus San Diego State on Sept. 7, an OSU spokesman confirmed.Redshirt-senior Kenny Guiton, who was named Walter Camp Offensive Player of the Week after completing 21 of 32 passes for 276 yards and four touchdowns and rushing for 92 yards on 14 attempts in the Buckeyes’ 52-34 win against California, will start his second consecutive game in Miller’s place.Miller was injured on the first possession of the Buckeyes’ 42-7 win against SDSU. He has completed 17 of 24 passes for 208 yards and two touchdowns, and has rushed for 82 yards on 18 attempts in parts of two games this season.Guiton has completed 41 of 61 passes for 449 yards for seven touchdowns this season, and has rushed for 181 yards and a touchdown on 24 attempts.The Buckeyes are looking to improve to 4-0 against Florida A&M (1-2), which is scheduled for a noon kickoff Saturday. read more

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British savers have missed out on £90bn by keeping money in saving

first_img Want the best of The Telegraph direct to your email and WhatsApp? Sign up to our free twice-daily  Front Page newsletter and new  audio briefings. British savers have missed out on at least £90 billion over five years by keeping money in savings accounts rather than investing in shares, a leading think tank has said. The Social Market Foundation has warned that low rates and rising inflation means that savers are losing money by keeping it in cash accounts. Its report, entitled “Saving Better”, warns that risk-averse savers could be devaluing their own money by trying to keep it safe in low-risk bank accounts instead of investing in the stock market. It suggests all 15-year-olds should be encouraged to invest by being given £1,500, of which they must invest at least 50 per cent in non-cash assets, such as the stock market or peer-to-peer lenders, which allow consumers to lend directly to borrowers at an agreed rate. This should be funded by reducing the Isa allowance, which recently increased from £15,240 to £20,000, a change which the report said “may incentivise poor saving behaviour”. It also suggested allowing ordinary savers to invest in the economy by establishing Government-backed “Britannia Bonds” which would be used to fund infrastructure and housing. The report said the Government needed to take “radical action to end the cash bias and create an asset owning democracy where all households have a stake in the economy and gain from the UK’s economic growth”.  In May inflation rose to the highest level since 2013, at 2.9 per cent, driven by foreign package holidays and computer games. Meanwhile the best rate available on an easy-access cash savings account remains much lower, at 1.25 per cent. The report’s author, SMF senior researcher Matthew Oakley, said: “Despite the best attempts of policy makers, regulators and consumer groups, UK households do not save enough – and those who do save are losing out on billions of pounds in interest by keeping their money in cash.“There is are clear links between saving, wellbeing, living standards and economic growth and the UK’s poor saving performance is a major social policy concern.”Over 14 million working age adults in Britain are not saving at all, and over 26 million British adults do not hold enough in “rainy day” or pension savings, the report found. last_img read more

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How Wallet ruined the Google IO 2013 registration

first_imgAs Android’s market share grows and software like Chrome OS become more popular, so does the desire to attend Google’s main event. This means every year the registration process for Google’s I/O developer conference gets more difficult and the competition to get a ticket ramps up. This year Google seemed to have everything under control, but it looks like many users feel the search giant tripped at the finish line.The I/O registration process was entirely Google-centric this year. You needed a Google+ account, with your payment information pre-loaded into Google Wallet. After that everyone was told that if you followed the instructions you’d have a fair shot getting in.The instructions were simple, though mildly akin to being told not to look down when standing somewhere very high. If you parked yourself at the I/O registration page a few minutes before 10AM ET, you’d be put in line to get a ticket. Registrants were warned: Don’t refresh, don’t mess with the site, and don’t have multiple tabs open if you want things to go smoothly and to ensure your place in line. Google gave people plenty of warning and explained everything clearly, but smooth is about the furthest thing from how most would describe today’s registration.If you were waiting well in advance, the website shifted at 9:30 to a countdown for the registration to be open. As the count drew closer to zero, the color changed to a bright red, just in case you weren’t starting at the ticking clock. When the virtual doors opened, a loading ring GIF sat and informed you that Google was searching for a ticket to give you.If this didn’t timeout and offer you an Error 500 page, you were to confirm your information and head to checkout. Google placed a five minute timer on registration, and at the end of that period your ticket was put back in the general access pile. Five minutes would be more than enough time to checkout under normal circumstances. Unfortunately, Google’s own checkout service hung for many, leaving them unable to complete the transaction in time.Google Wallet offered users a different loading ring, this time in an attempt to pull the records for their payment information. Given Google’s stern warnings regarding refreshing or tampering with the site, users were left with little option but to sit and watch as the clock counted down on the registration. When it did inevitably time out, they had to start the process over and hope that they would not suffer the same fate as before. After 45 minutes of the process, social networks finally began to populate with users who had gotten tickets to the conference. Minutes later, the website announced that tickets were sold out.Every year it seems Google’s services fail in one key place during the registration process. The problems seem to always come back to the same issue, that these services are unable to scale under load. Last year the registration page suffered from a denial of service style flood of refreshing users attempting to get a ticket. This year users were discouraged from that behavior, but Google was still unable to deliver an acceptable experience.last_img read more

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IDéNum vers la fin des mots de passe

first_imgIDéNum : vers la fin des mots de passe ?IDéNum est sur le point de faire son entrée en France. Ce support devrait permettre aux internautes de pouvoir entrer sur des sites ou d’accéder à des comptes en ligne sans entrer de mot de passe.Nathalie Kosciusko-Morizet, la secrétaire d’État chargée de la prospective et du développement de l’économie numérique, a présenté IDéNum. Ce label consiste en fait en l’association d’une clé USB, ou d’une carte à puces avec un code secret permettant à l’internaute d’accéder à ses comptes en ligne.Obtenu grâce à un cahier des charges précis, le principal intérêt d’IDéNum est de ne plus avoir à utiliser différents mots de passe, un seul suffisant pour activer la clé : “C’est une identité numérique multi-services”, complète Nathalie Kosciusko-Morizet. Bientôt commercialisé, ce label sera libre de toute politique commerciale mais restera toutefois optionnel. La France est le premier pays européen à vouloir utiliser IDéNum.Le 2 février 2010 à 16:32 • Emmanuel Perrinlast_img read more

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DC Capitol Stars Performance

first_imgThe top 10 DC public and public charter high school student DC-CAPITAL STARS finalists, selected via a city-wide audition and public voting process, will take center stage and compete for college scholarships at The John F. Kennedy Center for the Performing Arts, located at 2700 F Street N.W., on April 1 at 7 p.m. The Seventh Annual DC-CAPITAL STARS: A Tribute to Rock ‘n’ Roll is presented by the DC College Access Program (DC-CAP). The event is the largest annual fundraiser for the DC-CAP and showcases the students’ artistic abilities in vocal, dance and instrumental performances. The performance is followed by a private reception for gala ticketholders. For more information, visit www.dccap.org/gala.last_img read more

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American Gods Ends its First Season With a War on Easter

first_imgStay on target ‘American Gods’ Season 2 Trailer: A Divine War Is ComingNYCC 2018: The American Gods Cast Gives Us a Glimpse of Season Two The first season of American Gods is over, and we’re not even a quarter of the way through the book. That’s OK. When I realized how well-done the additions to and deviations from the original story were, I became a lot less impatient. We’ll get to The House on the Rock, Lakeside and the Center of America eventually. Like any good road trip the journey has been so much fun; I don’t mind waiting for the destinations. Especially when the extra stops look like this.As the episode began, we finally saw Anansi again. Now going by Mr. Nancy, he tells Shadow and Wednesday a story while he sews them some clothes. Wednesday complains that they don’t have time, which is funny coming from someone driving from Chicago to Wisconsin by way of Kentucky. Sadly, the story Nancy tells isn’t the one about him stealing Tiger’s balls. We’ll just have to wait for season two to hear that one, I guess. Instead, his story tells us why an old god would join up with the new ones. He gives us the full story of Bilquis, also known as the Queen of Sheba. In the old days, people would worship her in massive orgies, after which they all turned into a black liquid and were drawn up into her body. Game of Thrones has nothing on this show.We see her change with the times, ending up in disco-era Iran before the Islamic Revolution takes her to America. There, starved for worship, she ends up homeless, sick and forgotten. Even she doesn’t remember that she’s a goddess. That is, until Technology Boy shows up. He offers her a modern way to get her worship: a dating app. Having no other choice, she accepts. Later, Technical Boy calls in a favor and sends her to Wisconsin, where Wednesday and Shadow will head next season. I like that Bilquis is given a much larger, more important role here than she was in the book. It’s looking like she’ll have a lot more agency in the plot next season. I just wish we got more of her in this one. For a show that expanded the characters of Laura Moon and Mad Sweeney to the point where their journey is half the season, it would have been nice to see Bilquis get a little bit of the same treatment.Orlando Jones (Photo via Starz)In any case, once the story is over, Shadow and Wednesday are off to Kentucky to meet Easter/Eostre/Ostara, the goddess of spring. All this season, Wednesday has been asking Shadow if he believes. Finally, after everything he’s seen, he’s starting to. All it takes is a room full of Jesuses for it to dawn on him that he’s working with gods. Easter now shares her holiday with Jesus, reasoning that people following old traditions (painting eggs, eating rabbits) and saying “Happy Easter” is worship enough. While Wednesday tries to convince her to join his side, Shadow tries to get a grip on reality by talking to Jesus Prime. It helps a little. Jeremy Davies is a fantastic Jesus Prime. Every line sounds like everything you’ve ever been told about Jesus. He’s wise, peaceful, kind, compassionate and just a little bit spoiled. There’s a great scene where Wednesday argues that Jesus stole Easter, and Jesus Prime it all too eager to play the martyr. “I feel terrible.”With everything he’s seen, Shadow has no choice but to believe in gods. His belief turns absolute once the new gods show up and Wednesday reveals himself to be Odin. At this point, that’s probably only a surprise to Shadow. They offer Easter a chance to update and evolve as they did for Bilquis. But converting Shadow, formerly a confirmed nonbeliever, gives Odin power. He summons lightning to kill the faceless Men in Black, one of whom Mr. World was speaking through. As he flickers out, he assures Wednesday that he has his war. Ostara starts the war by following Wednesday’s advice and taking away the spring. Deprived of food, humans will have to worship her again to get it back.Jeremy Davies, Ricky Whittle (Photo via Starz)I don’t think I’ve ever seen an adaptation quite like this. Scenes from the book are remixed, added to and moved around to tell a story that appears to be following the same path, but feels completely new. In the novel, Shadow and Wednesday don’t meet Easter until much later, and this showdown certainly doesn’t happen. I get that a TV show needs some kind of climactic battle for the season finale, but there’s more going on here.Wednesday needs to get Shadow to believe in him, or the rest of the story doesn’t work. In the book, it’s slow and gradual. Shadow stays with Wednesday because the alternative is worse. He slowly grows to believe in him, before finding out that… well, spoilers. You can’t do that in a TV show, especially when you only have eight episodes per season. In the show, Shadow needed a jolt to the system to get him to believe. And what better way to do that than rain lightning down on the new gods at an Easter party full of Jesuses?It was a gutsy move to make the first season like this. It wasn’t even guaranteed we’d get another, and still, they made a slow series with lots of detours that didn’t even get to the real meat of the novel. Once-minor characters have been put into the forefront of the story, and it worked. Mad Sweeney and Laura Moon are two characters we shouldn’t like nearly as much as we do. Their part of the finale contained the biggest reveal of the season. Following Shadow’s light to Ostara’s house, they learn that Laura can’t be resurrected. She’s been killed by a God. It turns out Wednesday caused her and Shadow’s casino heist to fail, and then had Mad Sweeney cause the car accident that killed Laura. The worst part is it’s not because Shadow is anyone special (as far as we know). He’s just the guy Wednesday picked. He took everything away from Shadow, so he’d have no choice but to join him. Now, it looks like Laura and Shadow should have a lot to talk about next season.Gillian Anderson, Bruce Langley (Photo via Starz)This show has been a joy to recap for its first season. The novel is one of my favorites, and I’m so thrilled the showrunners had the courage to take their time with it. It’s rare for an adaptation’s changes to make the world bigger than the source material, but that’s what’s happening here. Most of the show’s best moments were made up entirely. It’s exciting to see a show that’s able to surprise even those who know where the story is going. Now that season two is confirmed, this meandering prologue that was season one looks a little less risky. Still, it’s remarkable that they believed in the show enough that they made the first season like this. Just like in last night’s episode, the belief paid off.  We had a beautiful, meandering, contemplative first season that built up to a spectacular climax. Now I only wish we didn’t have to wait a year for more.Let us know how we’re doinglast_img read more

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