Saturday, December 31, 2011

HTC Jetstream receives custom CWM based recovery and permaroot

Android Central

While development for the HTC Jetstream has been pretty slim since its release that's not to say the device has been abandoned totally by developers and now, some new doors have been opened. DooMLoRD has created a custom CWM based recovery and permaroot for the HTC Jetstream and made it available for download.

The recovery is still in testing so feedback is needed. Plus, like all things of this nature -- caution is advised should you put it to use but if you're fine with that then you can head on over to XDA, grab the download and check out the full list of changes and features built in.

Source: XDA



Source: http://feedproxy.google.com/~r/androidcentral/~3/D37EEwsOBcw/story01.htm

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Follow-up: Argentinian Apple, RIM ban story likely a hoax

High plausibility and local customs fooled others

A story that MacNN and most other tech-news sites carried a few days ago about a government ban on iPhones and Blackberry models in Argentina may be plausible, but is at present not true, reader reports suggest. The government has been known to engage in such tactics to try and strongarm more manufacturing in the country, but has not at present barred sales of the affected electronic devices, suggesting that the original source story was just a plausible prank.

The portion of the MacNN report that mentioned extra taxes on imported electronics and the revoking of "automatic" import status for companies that don't have manufacturing facilities in Argentina, the latter of which the government imposed last March, is accurate. Argentinian and other South American readers who contacted MacNN have said the ban as reported is not outside the realm of future possibility, but that the source report (from a news site that specializes in providing access to online electronics manuals) ran just before "El D?a de los Santos Inocentes," or "Holy Innocents Day," a custom in many Spanish-speaking countries equivalent to April Fool's Day.

Even other Spanish-language news sites were fooled by the prank, for example mobile news site MovilArena, which subsequently ran a correction. In light of the ongoing advertising of the available iPhone models on Apple's Argentina web site, the fact that RIM indeed has manufacturing facilities in the country (which would have allowed it to escape any such ban) and reader reports, MacNN retracts its original report and regrets the error.

By Electronista Staff

Source: http://feeds.macnn.com/click.phdo?i=b00033959afe5dd77a6f1983d92c24a5

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Oilers notebook: Canada?s junior entry in 2005 ?best team ever? ? Smid

Sorry, Readability was unable to parse this page for content.

Source: http://www.nationalpost.com/Oilers+notebook+Canada+junior+entry+2005+best+team+ever+Smid/5925985/story.html

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California Supreme Court Strikes Back Against Redevelopment Thugs (Updated With Sputtering, Fulminating and Slow Burns)

Pride, Ridley-Thomas style: a two-block stretch in the middle of L.A. has set vacant for 20 years. California?s Supreme Court has ruled that the state government can eliminate local redevelopment agencies. The court?s ruling in California Redevelopment Association v. Matosantos nixes Gov. Jerry Brown?s plan to claim the billions of dollars in redevelopment funds the redevelopment agencies (RDAs) control, but by a unanimous vote the court ?agreed that Sacramento has the right to dissolve RDAs.?

I?m ready to kiss a nurse in Times Square over this news, but two things make me cautious. First, I note that San Diego city councilman Carl DeMaio, a former Reason Foundation fellow and generally pro-market politician, calls the ruling "the worst possible outcome." However, DeMaio's parade of horribles looks to me like a list of arguments in favor:?

Today?s ruling?completely eliminates redevelopment agencies and undermines our ability to invest in economically distressed neighborhoods. ?Today?s decision may also impact the city?s General Fund by more than $15 million a year ? requiring additional cuts in our day-to-day budget.?

?This decision goes against the will of California voters who overwhelmingly passed Prop. 22 last year to protect redevelopment projects, and this decision will allow Sacramento to ransack important local funds in order to temporarily patch the massive budget deficit at the state.?

San Diego will lose jobs ? and many of our most troubled San Diego neighborhoods will lose out on opportunities for revitalization.

I live in L.A., so when I hear that Sacramento is ransacking important local funds my general response is "at least now it will get wasted somewhere far away rather than being spent by people who are close enough to torment me on a regular basis. " As for the Prop. 22 issue: The court also ruled that the state government can't help itself to this money. Schwarzenegger-appointed chief justice Tani Cantil-Sakayue dissented on that part of the ruling.?

In fact, I?m worried that not allowing the state to take redevelopment funds may undermine the good news here. If these bastards still have money, they?ll find a way to save their own parasitic hides. The RDAs have a long history of adapting to changed political environments ? not least when they replaced the toxic phrase "urban renewal" with the politically correct "redevelopment." In a year we could end up with reconstituted RDAs featuring all the same old crooks. It?s instructive to recall how the Community Redevelopment Agency of Los Angeles (CRA/LA) responded when Gov. Brown proposed eliminating it. From my April column on RDAs:?

True to its criminal nature, the CRA/LA has responded to Jerry Brown?s proposal by breaking the law. After the governor?s budget plan came out in mid-January, the agency called an emergency meeting, in violation of a state law that requires three days? public notice before a government agency holds a vote. (The meeting was called with less than 24 hours? notice, and as far as I can see, it was never announced on the agency?s website.) Although a few local gadflies showed up to provide town hall theater, the board ended up voting to turn $884 million in development project funds (counting all assets and projects, that figure may end up topping $1 billion) over to the city, to be rolled over into a new redevelopment organization that would hire existing CRA staffers.

Meanwhile, I rejoice at the lamentations from some of the worst people in?California. Board of Equalization member Betty T. Yee:

Unfortunately, this decision could eliminate a powerful tool for creating local jobs. Redevelopment has been successful at stimulating economic growth, revitalizing neighborhoods, and generating tax revenues. Despite isolated abuses, redevelopment, the largest economic development program in California, has proven more effective in creating local jobs and encouraging businesses to invest in local communities than tax breaks or other tools.

CRA/LA board member Madeline Janis:?

I?m disappointed. I personally thought there was an important compromise that was made in letting redevelopment agencies continue, but having some of the funds go toward dealing with the crisis in schools and public services.

Weep! Weep!! And weep again!!! Your tears are as sweet as wine to me!?

Regardless of the details for California, this decision is an important precedent for the whole country in the campaign to eliminate redevelopment once and for all.

Update: Orange County Assemblyman Chris Norby tells me the ruling "reaffirmed the obvious???that the state has the power over the agencies. These agencies were huge abusers ? fiscal abusers and eminent domain abusers."

Norby, the only state Republican who has consistently supported the destruction of redevelopment agencies, notes that the second part of the ruling will not leave as much money on the table as I suggested. It merely prevents the state from having RDAs "voluntarily" cough up their funds this year in exchange for not being eliminated. The $1.7 billion Brown is seeking is still in play, and emergency maneuvers like the CRA/LA's hasty meeting described above will only apply to existing commitments, not to future property tax revenues?? which, not to put too fine a point on it, are headed down anyway. "Redevelopment may come back," Norby says, "but where?s the money gonna come from?" ?

Update 2: More reactions show today's ruling is pleasing to the just and hateful to the wicked:?

Cerritos Mayor Carol Chen channels the Lord Humongous:?

The City of Cerritos is gravely disappointed by the California Supreme Court?s decision which eliminates redevelopment. This traumatic decision will have a catastrophic, long-lasting financial impact on cities throughout the State of California.

The City pledges to make every possible effort to develop new legislation that will allow redevelopment to continue. The City is joining in the League of California Cities and the California Redevelopment Association?s efforts to work with state legislators to develop legislation to revive redevelopment to protect local communities, job creation and our economy.

Mark Paul of the California Fix has a handy primer on how the RDAs got themselves into this fix:?

The Legislature had the constitutional authority to create redevelopment agencies and likewise has the authority to end what it created. Prop 22 did not change that. But what Prop 22 did change, the justices found, was the Legislature?s power to shift redevelopment property tax dollars to higher priority uses. It therefore found that, under Prop 22, the Legislature no longer has the power to offer them a conditional lifeline.

"The irony of these circumstances concerning Proposition 22 should not be ignored ? the very measure that was crafted to protect financing for new redevelopment projects has been broadly interpreted in a manner that effectively ends all financing for new redevelopment projects," Chief Justice Cantil-Sakauye wrote. "This cannot be a necessary result intended by the proponents of Proposition 22 concerning redevelopment."

Not the intended result, perhaps. But certainly the result they deserved.

Ventura County Star rounds up of local city managers and other luminaries:?

Bruce Feng, Camarillo's city manager...hopes ? but doubts ? the property tax money used to fund redevelopment activities makes its way to school districts.

"If it really did go there, it's not all negative," Feng said.

The California Alliance to Protect Private Property Rights applauded the ruling as a victory for taxpayers and property rights. Some, like the alliance, have criticized the agencies' use of eminent ?domain.

"California taxpayers fund redevelopment to the tune of over $5 billion a year without any reliable evidence that they create new jobs," said Marko Mlikotin, the group's president, in a release. The group had filed a brief with the court regarding the case.

In Fillmore, City Manager Yvonne Quiring said so much money is involved something will have to be worked out.

"There aren't a lot of good choices for either the state or the cities," she said. "It's in everybody's interest to find a solution to this."

Laura Behjan, the assistant city manager in Simi Valley, said the decision represented a "significant taking by the state of local governments' authority."

In Ojai, City Manager Robert Clark said the situation is "all quite murky." Clark and others expect more lawsuits will be needed to sort out details.

More excellent news from San Diego County:?

Without redevelopment funding, a plan for a 9000-seat baseball stadium in Escondido to lure a minor league team appears doomed. City officials had tentatively earmarked $50 million in redevelopment funds to build a venue for a San Diego Padres farm team now playing in Tucson...?

?In San Diego, the court decision ends any thought of using redevelopment funds to build a downtown football stadium for the San Diego Chargers to replace Qualcomm Stadium and keep the team from moving somewhere, like Los Angeles.

Los Angeles Mayor Antonio Villaraigosa soldiers on:?

This year alone we have created more than 18,400 jobs through the Community Redevelopment Agency in Los Angeles. A proven economic development catalyst, these investments have transformed communities like North Hollywood and Bunker Hill with jobs and opportunity.

Today, the court has spoken. We all must acknowledge the difficult challenge before us to create jobs, world-class schools and safe communities, keys to the future of our Golden State.

Christina Walsh of Vote29 has yet more on the legal convolutions and the Institute for Justice's case against RDAs:?

California redevelopment agencies have been some of the worst abusers of eminent domain for decades, violating the private property rights of tens of thousands of home, business, church and farm owners. ?The?Institute for Justice?has catalogued more than 200 abuses of eminent domain across California during the past ten years alone. ?In?California Scheming: What Every Californian Should Know About Eminent Domain Abuse, the Institute for Justice?exposed the enormous amounts of taxpayer money used to fund these illegitimate land grabs. ?In fiscal year 2005-2006 alone, redevelopment agencies? revenues were an astonishing $8.7 billion.? In other words, 12 percent of all property taxes in California that year were sent to these bureaucrats.

As part of the state?s response to its fiscal emergency and to stop this drain on the state?s resources, the legislature passed, and Governor?Jerry Brown?signed, two laws: ?Assembly Bill 1X 26, which dissolves redevelopment agencies, and Assembly Bill 1X 27, which exempted agencies that agreed to make payments into funds benefiting the state?s schools and special districts.? The California Redevelopment Association and the League of California Cities, among others, challenged both laws, arguing that they violated the?California Constitution.

The court held that AB 1X 26, the law barring the agencies from engaging in?new business?and providing for their windup and dissolution, was ?a proper exercise of the legislative power vested in the Legislature by the state Constitution.?? ?The court concluded that the Legislature has both the power to create such agencies ?and the corollary power to dissolve those same entities when the Legislature deems it necessary and proper.?? In contrast, the court concluded that AB 1X 27, which allowed the agencies to continue to exist if they made certain payments, violated a provision of the?California Constitution?that prohibits the Legislature from requiring payments from redevelopment agencies to the state.

?This decision represents the worst of all worlds for California redevelopment agencies?and the best of all worlds for California property owners and renters,? said Dana Berliner, a senior attorney with the Institute for Justice.? ?The agencies managed to achieve a decision that upholds their dissolution while striking down a law that gave these agencies a way to stay in existence.? The agencies? arrogance, so often employed against property owners, finally proved their undoing.??

Final thoughts from me:

1. I never really expected Jerry Brown's plan to eliminate RDAs to pass, and when it did I cringed at the idea that Prop 22???which I voted for according to the always-tie-their-hands principle ? might be the legal mechanism through which RDAs escaped death. It came close to that, but the principle worked: You can never go wrong tying the government's hands.

2. This is a great example of the healthy effects of going broke. The only reason the Democrats united on getting rid of RDAs is that the teachers came out for it, and the teachers only came out for it because the fiscal crisis has them scrambling to get their paws on taxes that were going to RDAs. That's winning ugly (and it's why you won't hear anybody suggesting that the money no longer going to RDAs should be returned to the taxpayers), but it's still winning.?

3. I take back the reservations expressed above, both because I have a better grasp of the court's logic and because the reactions above make it clear: California Redevelopment Association v. Matosantos is a complete rout for RDAs, a great victory for the people of California and an encouraging sign for the rest of the country. We can end the tyranny of redevelopment agencies.?

Source: http://feedproxy.google.com/~r/reason/HitandRun/~3/nr4W36tbuCo/california-supreme-court-strikes-back-ag

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Friday, December 30, 2011

Ponder returns to practice for Vikings

BC-FBN--Vikings-Quarterbacks, 2nd Ld-Writethru,745Ponder returns to practice for Vikings, will startAP Photo FDX101, FDX107, FDX109Eds: Updates with details, quotes. With AP Photos.By JON KRAWCZYNSKIAP Sports Writer

EDEN PRAIRIE, Minn. (AP) ? Christian Ponder stood at the podium with a nasty cut on his nose and a noticeable laceration on his right hand.

He took quite a beating last weekend against the Washington Redskins, who knocked him out of the game in the third quarter with a concussion.

That comes with the territory as an NFL quarterback, and Ponder has passed all the necessary tests and is ready to come back for more against Chicago on Sunday. Ponder saw a neurologist on Tuesday and was cleared to play, so he will start in the season finale.

"I guess I actually scored higher on my baseline tests so maybe I got some sense knocked into me," Ponder deadpanned on Wednesday after returning to practice.

All joking aside, the game against the Bears will be an important one for the rookie, whose performance has leveled off in recent weeks after a promising beginning as the Vikings starter. The game against the Redskins was tied at 10 when linebacker London Fletcher knocked Ponder out with a crunching hit.

It's the second concussion Ponder has had in his football career, he said.

Webb played superbly in Ponder's place, completing 4 of 5 passes for 84 yards and two touchdowns and rushing for 34 yards and another score to lead the Vikings to just their third victory of the season.

It was the second time in the last three weeks that Webb, a sixth-round draft pick in his second season, has come in and played better than Ponder, the No. 12 overall pick in April's draft. Webb replaced an ineffective Ponder in the second half against Detroit on Dec. 11 and scored on a 65-yard run and threw another TD pass to rally the Vikings from a 21-0 deficit. The comeback fell short when he fumbled a snap just a few yards from the end zone, but he has started to gain consideration that he is more than just a backup quarterback and occasional receiver.

"Each time Joe has gotten in the ball game, he's really given us a spark and really got some things going," coach Leslie Frazier said on Monday. "It's something that we'll have to talk about and discuss when this season is over and we're going to try and get him more snaps in the Chicago game if we can."

By Wednesday, with Ponder in the clear, Frazier was more definitive that the rookie remains atop the depth chart. He said he saw progress on Sunday before Ponder was injured.

"I think you always want to do whatever is best for your team and whatever gives your team the best chance to win," Frazier said. "Right now, Christian being our starting quarterback, that's our belief."

Webb's poise, athleticism and performance has impressed Ponder, who knows that he has to keep improving to hold on to his starting spot.

"There's always pressure to perform. This is the NFL and you always have to perform otherwise your job is going to be taken away," he said. "But I think it's a positive thing. Whenever there's competition I think you're always going to get better. Obviously Joe is a heck of a player and has done a great job. That's going to motivate me more to make my job secure and try to play better."

Ponder took two nasty hits against the Redskins, including a 15-yard penalty from safety Reed Doughty for hitting Ponder while he was sliding. The helmet-to-helmet contact left quite a mark.

"My modeling career's out the window," Ponder quipped. "I got busted up. I was bleeding everywhere. ... Fun times."

Sunday marks the final chance this season for Ponder to build some momentum going into the offseason against the Bears 28th-ranked passing defense.

"Especially for me, personally, I want to finish strong and have some momentum going into the offseason," Ponder said. "Looking back on the games I've played in, I've got a lot of film to show that I have a lot to work on and get better at. It'd be great to finish on a positive note."

Notes; Vikings LB Chad Greenway received the team's Community Man of the Year award for his charitable work. Greenway's Lead The Way Foundation helps families in financial and medical need and he also works with Memorial Blood Centers, Sanford Hospital and the University of Minnesota's Amplatz Childrens' Hospital, among other endeavors. ... WR Percy Harvin received the Korey Stringer Good Guy Award for his cooperation with the media.

Associated Press

Source: http://hosted2.ap.org/APDEFAULT/347875155d53465d95cec892aeb06419/Article_2011-12-28-Vikings-Quarterbacks/id-f05406d6cf9f4cc6b75fff28ff0ec727

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Child care cuts force hard choices on parents

Sarah Comito rolls out of bed before dawn most days and slips quietly out of her house. Before her rambunctious toddler wakes up, she heads off to work as a waitress in an upscale weight-loss resort in Malibu.

The hour-long commute is exhausting, but the 33-year-old is thankful to make the trip when she remembers where she and her husband were four years ago: living in a tent in a nearby river bottom, strung out on methamphetamine.

Now Comito fears the progress they have made since then could be lost as California cuts her from a vital child care assistance program, more than doubling the cost of her son's day care to $600 a month. On a $10 hourly wage, she said she'd be better off quitting her job and staying home with her son while her husband works as a professional tree cutter. But if she stops working, they can't make rent.

"The only thing I can do is attempt to prepare for the worst," Comito said, while watching 3-year-old Matthew dart across the yard at the couple's working-class apartment complex in Oxnard.

For years, child care assistance programs offered low-income parents such as Comito a lifeline. But state legislatures dealing with multibillion dollar budget deficits during the recession have been targeting child care subsidies as one way to help balance their state budgets.

The cuts have come at just the time many parents need that help the most because full-time, well-paying jobs are in such short supply.

In the last fiscal year, combined state and federal funding for child care assistance fell by 2 percent to $12 billion, according to a 46-state analysis by the National Conference of State Legislatures. Federal stimulus money gave a temporary boost to the subsidies, but nearly all that money stopped in 2011.

At the same time, states reduced their general fund spending for child care programs by 7 percent during the current fiscal year, including a 25 percent decline in California, 30 percent in Hawaii and 10 percent in Michigan. In the fiscal year that ended June 30, 22 states reported declines in their budgets for child care subsidies, according to the state legislative group.

But providing child care assistance to low-income families, a central tenet of the country's 1996 welfare overhaul, is seen as critical to getting people back to work at a time when the country is struggling to reduce unemployment. The goal of the programs is to subsidize the cost of day care to help keep poor parents, many of them single mothers, working. Over time, the subsidy is scaled back as parents advance in the labor force and wean themselves off government assistance.

Some parents give up jobs and turn to the welfare system if they can't find affordable child care, but that isn't an option for those who have already used up their entitlements, said Danielle Ewen, a past director of child care and early education for the Center for Law and Social Policy.

"For those families, there is absolutely no safety net and we don't know what is happening to their kids, but it is absolutely scary to think," Ewen said. "It becomes a very desperate, horrible cycle for poor families who are doing everything they can possibly do to become self-sufficient."

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The cuts have taken different forms. Some states have lowered the income ceiling to determine child care eligibility. Others have capped the number of families that receive assistance ? and created endless waiting lists ? or slashed the reimbursement rate paid to day care providers who accept poor children.

Parents are coping in different ways. Some have asked their bosses to cut their wages so they continue to qualify for subsidized care. Others have scaled back hours to reduce the time their children are in day care. Some say they are thinking about quitting and going onto welfare.

Grace Dixon, a service manager for affordable housing in the eastern San Francisco Bay area city of Alameda, said she has paid as much as she can to day care providers for her 1-year-old daughter and 4-year-old son since she was cut off from assistance in July and saw her child care charges nearly triple to $1,500 a month.

"What do they want us to do ? not to work and to get on welfare? Would that be better? And then their taxes are paying for me to sit at home and be on the couch?" the 29-year-old college graduate asked.

Advocates say some parents will leave their children in dangerous, unsupervised settings when they feel they have no other choice.

"What you see are very stressed and desperate moms," said Helen Blank, director of leadership and public policy at the National Women's Law Center. "Some of them pay huge amounts for child care, and they can't afford to pay enough for food or they lose their house."

The scenario plays out differently in different states. In Michigan, the state reduced its budget for subsidized child care this year by lowering the reimbursement rate paid to day care providers.

Advocates say the change has made it tough for low-income parents to find day-care providers willing to take them.

"Some providers have no incentive to participate ? especially the high-quality providers," said Pat Sorensen, vice president for policy at Michigan's Children, an advocacy group.

In North Carolina, officials have extended a waiting list for subsidized child care. The state reduced its funding for child care subsidies by 15 percent this year and has seen the list grow to 50,000 children this year, up from 27,000 children four years ago, according to the state Division of Child Development and Early Education.

"With this year's budget cuts, those numbers have just gone crazy," said Sheila Hoyle, executive director of the Southwestern Child Development Commission, which manages a 600 child-waiting list for seven western North Carolina counties.

The cuts to child care subsidies come as cash-strapped states pare back spending in many areas, including education and health services.

"We've been going in the right direction to raise the quality of our day care centers and early childhood education, and I think those programs are important. But you have to balance in your budget the money you have," said Nelson Dollar, a Republican state representative in North Carolina who is co-chairman of an appropriations committee.

For children, the cuts can mean the difference between a stable, educational child care experience and being shuttled among different providers, family and friends with little consistency.

When parents cannot find affordable care, they often leave children with a neighbor or friend even if they don't trust them. Or they might leave them at home with an older sibling.

"There's an impact on that child's development," said Bruce Liggett, executive director of Arizona's Child Care Association, which represents the state's licensed providers. "They're not learning as they would in a child care center and they're not going to get to kindergarten ready to learn."

It's hard to know how many children have been affected by the recent cuts and in what ways.

In Arizona, more than 48,000 children were covered by child care subsidies at the beginning of this year. Now, fewer than 29,000 are, Liggett said.

Many in Arizona are on a waiting list. Ann Herron, 25, said she signed up as soon as her son was born 2? years ago, but assistance is nowhere in sight.

A single mother, Herron said she can't afford to send her son to a day care center, so she has different friends watch him for minimal pay while she works as caregiver at a group home.

It's hard on her not knowing who will look after him a month from now. But the Phoenix woman said it's also hard on her son, who has little, if any, contact with other children.

"When he is around kids ? because he hasn't been around kids ? he acts crazy. He's hitting and stuff," Herron said. "It is just me and him."

Associated Press writers Jennifer Sinco Kelleher in Honolulu, Tim Martin in Lansing, Mich., and Gary Robertson in Raleigh, N.C., contributed to this report.

Copyright 2011 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

Source: http://www.msnbc.msn.com/id/45819308/ns/health-childrens_health/

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Thursday, December 29, 2011

Magnetic Sense Shows Many Animals the Way to Go (preview)

Feature Articles | More Science Cover Image: January 2012 Scientific American MagazineSee Inside

Animals' magnetic sense is real. Scientists are zeroing in on how it works


Image: Photograph by Christopher Griffith

In Brief

  • Dozens of animal species, from ants to whales, have well-documented abilities to detect the geomagnetic field and use it for orientation and navigation.
  • After some false starts, researchers may have now located the organs for this magnetic sense, and they are finally understanding the physics that underpins it.
  • Some animals may use microscopic magnetic particles to detect magnetic fields; others might harness quantum effects on certain pigments in the eye.

For what must have felt like an interminable six months back in 2007, Sabine Begall spent her evenings at her computer, staring at photographs of grazing cattle. She would download a satellite image of a cattle range from Google Earth, tag the cows one by one, then pull up the next image. With the help of her collaborators, Begall, a zoologist at the University of Duisburg-Essen in Germany, ultimately found that the unassuming ruminants were on to something. On average, they appeared to align their bodies with a slight preference toward the north-south axis. But they were not pointing to true north, which they could have located using the sun as reference. Instead they somehow knew how to orient themselves toward the magnetic north pole, which is hundreds of kilometers south of the geographic pole, in northern Canada.


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Gabrielle Clemens: 5 Money Questions To Ask Before The Year And Your Marriage Come To A Close

Regardless of where you live, the winter holidays bring about an aura of change. Change of climate, change of year, and and for those who were divorced in the current year, change of status. So don't forget to consider your filing status as you get closer to submitting your taxes as an Unmarried person.

What is Your Filing Status?

My client Judy went to court and obtained a final divorce decree on July 11, 2011. Since she was legally divorced on December 31, she is considered unmarried for the entire year. Judy may file her return as Single, or, if she meets the requirements, Head of Household (HoH). Head of Household status will provide Judy with a higher standard deduction and a lower tax bracket if she had a dependent living with her for more than half the year, and she paid for more than half of the upkeep for her home. Lucky for Judy, her daughter. Jessica, lived with her for the year while she attended school.

Couples who have separated but who are not yet divorced by December 31 have the option of filing their tax return as Married Filing Jointly or Married Filing Separately. You can't file a joint return for the year that your divorce decree becomes final. Your marital status as of December 31 of the year determines your filing status for the entire year.

Who Gets the Dependent Exemption?

You can claim your child as a dependent on your tax return if she lived with you for a longer period of time during the year than with your ex-spouse. However, it is possible for the non custodial parent to claim the exemption for a dependent child if the custodial parent signs a waiver pledging that he or she won't claim it. Read your divorce agreement. This topic is usually handled in the section of the agreement where child support obligations are listed. Being entitled to take the exemption entitles you to other tax benefits, such as the Lifetime Learning Credit and the American Opportunity credit. Please see below.

Jessica lived with Judy through the whole year and Judy paid for all of Jessica's support AND Judy did not sign a waiver to allow for Ed to claim the exemption, Judy is entitled to take the exemption on her tax return.

Can I Take the Tax Credits?

If you claim the dependent exemption, if you qualify, you can also claim the child credit (up to $1,000) and the American Opportunity Tax Credit (up to a maximum of $2,500) or the Lifetime Learning Credits (up to $2,000). But remember: if you can't claim the dependency exemption, you can't claim these credits. In addition, if you are eligible to claim the Lifetime Learning Credit and you are also eligible to claim the American Opportunity Credit for the same student in the same year, you can choose to claim either credit, but not both.

Since Judy is entitled to the dependency exemption for Jessica, Judy can take the child credit and one of the higher education tax credits.

Did You Pay/Receive Alimony?

If you are paying alimony to your ex, you can take a tax deduction for the payments even if you don't itemize your deductions. In order to qualify for the deduction, the payments must be made in cash. Your ex-spouse must include the same amount on his/her tax return and pay income tax on that amount. Beware: if the amount you report differs from the amount your spouse reports, expect to get a call from the IRS. The opposite is true for child support: The payer doesn't get a deduction and the recipient doesn't pay income tax. Be sure to have your ex's social security number on hand. In order to take the deduction you are required to include it on your federal tax return. This allows the IRS to track the payment and ensure that your ex included the income on his/her tax return.

If you are receiving alimony, you must report it on your federal tax return as income and pay income tax. TIP: To make the sting of April 15 less painful, make quarterly estimated tax payments throughout the year. This will not only help you manage your cash flow and prepare a budget but it could keep you from paying costly IRS penalties for failing to pay your taxes. TIP: alimony is considered earned income for purposes of making a tax deductible IRA contribution. Consider contributing to your IRA before April 15 to reduce your income tax liability and save for retirement.

Because Judy and Ed earn a similar amount of income, Judy does not receive, nor does she pay, alimony. Ed pays child support but since that is not included in Judy's income, Judy does not have to include it on her tax return and Ed is not allowed to deduct it from his income.

Did You Sell Your Home in 2011?

If as part of your divorce you and your ex-spouse decide to sell your home, that decision may have capital-gains tax implications. Normally, the law allows you to avoid tax on the first $250,000 of gain on the sale of your primary home if you have owned the home and lived there at least two years out of the last five. Married couples filing jointly can exclude up to $500,000 as long as either one has owned the residence, and both used it as a primary home for at least two out of the last five years.

For sales after a divorce, if those two-year ownership-and-use tests are met, you and your ex-spouse can each exclude up to $250,000 of gain on your individual returns. And sales after a divorce can qualify for a reduced exclusion if the two-year tests haven't been met. The amount of the reduced exclusion depends on the portion of the two-year period the home was owned and used. If, for example, it was one year instead of two, you can each exclude $125,000 of gain.

Judy sold the marital home in November. She and Ed purchased it 13 years ago for $455,000. Due to its prime location and great condition, she was able to sell it for $725,000, which resulted in a capital gain of $270,000. Because she and Ed treated the house as their primary residence for two out of the last five years, the entire capital gain is tax-free.

What happens if you receive the house in the divorce settlement and sell it several years later? Then you can exclude a maximum $250,000 gain. The time your spouse owned the place is added to your period of ownership for purposes of the two-year test.

The holidays can be stressful but dealing with your taxes does not have to be. With the help of a Certified Divorce Financial Planner and a good accountant you can minimize your tax liability and even save for retirement.

Ring in 2012 with confidence, anticipation, independence! The new year could be your year!

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Follow Gabrielle Clemens on Twitter: www.twitter.com/thedivorcelady

Source: http://www.huffingtonpost.com/gabrielle-clemens/breaking-up-and-5-money-q_b_1151517.html

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Tuesday, December 27, 2011

Record Sales In Japan Push 3DS Past 4 Million Mark

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Record Sales In Japan Push 3DS Past 4 Million Mark


Nintendo has now sold over 4 million 3DSes in Japan, moving a record high of more than half a million units last week, as two of its games became million-sellers. Earlier this year, the portable suffered lagging sales to due to expensive pricing and a dearth of compelling titles. Many believed the popularity of smartphone gaming and these initial launch woes would prevent the 3DS from matching even a sizable fraction of the original DS's ...


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Monday, December 26, 2011

New quantitative method enables researchers to assess environmental risks posed by non-native species

ScienceDaily (Dec. 26, 2011) ? The Harlequin ladybeetle, Japanese knotweed and the American lobster -- while this trio of creatures may have friendly sounding names, they are all introduced species in Norway, and may be anything but friendly to the Norwegian environment. But determining exactly how damaging introduced species may be in their new environment has always been something of a challenge for biologists and land managers -- until now.

A coalition of researchers from the Norwegian University of Science and Technology (NTNU) and staff from the Norwegian Biodiversity Information Centre have created a unique quantitative method that enables researchers and others to assess the environmental risks posed by non-native species. While the method is tailored to the Norwegian environment, it can easily be adapted to other countries, and fills a vital need internationally for a quantifiable, uniform approach to classifying and assessing alien species, the developers say.

"This provides an objective classification of these species' potential impact on the Norwegian environment. We relied on much of the same principles as are used in the preparation of the 'Red List' of endangered and threatened species," says Professor Bernt-Erik Saether at NTNU's Center for Conservation Biology (CCB), who has spearheaded the development of the new methodology along with a coalition of other Norwegian biologists and staff from the Biodiversity Information Centre.

Rating risks

The method classifies species according to their reproductive ability, growth rate, individual densities, population densities, prevalence and their effect. This information allows the researchers to plot the risks posed by each species on two axes, one which shows the likelihood of the species' dispersal and ability to establish itself in the environment (along with its rate of establishment, if applicable) and the other shows the degree to which the alien species will affect native species and habitats.

Based on the combined values ??of the two axes, the species can be placed in one of five risk categories:

  • Very high risk species that can have a strong negative effect on the Norwegian environment;
  • High risk species that have spread widely with some ecological impact, or those that have a major ecological effect but have only limited distribution;
  • Potentially high risk species that have very limited dispersal ability, but a substantial ecological impact or vice versa;
  • Low risk species, with low or moderate dispersion and moderate to limited ecological effect;
  • Species with no known risk factors that are not known to have spread and have no known ecological effects.

Black-listed species

Norway's first official foray into evaluating the risks posed by invasive species was with the publication of the 2007 Norwegian Black List, which described the risks posed by 217 of the 2483 alien species then known in Norway.

With the publication of a new list of alien species in the summer of 2012, the number of species that will be thoroughly evaluated by scientists and staff will climb to roughly 2600, says project manager Lisbeth Gederaas, with the Norwegian Biodiversity Information Centre. The 2012 Black List will employ the new evaluation method.

"The results from this work will give the Norwegian community a better knowledge base with which to evaluate alien species," she said. "We want to provide answers to the following questions: Who are these species, when did they come to Norway, where do they live, how do they behave and what risks do they pose to the Norwegian environment?"

Recent immigrants

Most of the alien species evaluated in the 2007 Black List had come to Norway only in the last 150 years -- in fact, only 10 per cent were introduced to the country prior to 1850.

And compared to countries such as the United States, which is swimming in a soup of alien species that have taken over whole landscapes, Norway is actually in reasonable shape. But Gederaas says that situation is rapidly changing, as Norwegians travel more and their ability to accidently or unintentionally introduce species increases. "We in Norway don't have the same problem as bigger countries, but it may be just a matter of time," she observed.

Beautiful flowers -- but damaging effects

In some cases, for example, alien species are escapes from home gardens, such as the garden lupine, Lupinus polyphyllus, which was first reported from the Oslo Botanical Garden in 1831. Its beautiful pea-type flowers made it a popular planting, but by 1940, it had escaped and now colonizes road corridors and riverbanks. Because it is a legume, it has special nitrogen-fixing nodules on its roots that enable it to colonize even poor soils, and it produces copious amounts of seeds that spread and either sprout or form a nearly indestructable seed bank in the soil. The spread of this beautiful plant is so substantial that it is altering the habitat along riverbanks and waterways, which in turn changes river habitats and thus the ability of different fish species to thrive, Gederaas says.

First Norway, then the world?

Gederaas said that she and her colleagues were surprised in 2007 by the extent to which the 2007 Black List was used by different communities across Norway. The Biodiversity Information Centre (www.biodiversity.no) also offers the existing list in a searchable, electronic version, along with detailed fact sheets for some of the most common or problematic species.

The plan calls for translating the new classification scheme into English, she said. Currently, there is no commonly agreed-upon international approach to quantitatively assessing risks from alien species -- which leaves a gap that the Norwegian approach could fill.

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The above story is reprinted from materials provided by The Norwegian University of Science and Technology (NTNU).

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Source: http://feeds.sciencedaily.com/~r/sciencedaily/~3/eLGyksbmlkg/111226093008.htm

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