Marcos Baghdatis has been knocked out of Wimbledon in the opening round, beaten 7-6 7-6 6-3 by American 18th seed John Isner.The Cypriot star came into the tournament in good shape after reaching the quarter-finals of both the Gerry Weber Open in Halle and the Aegon Open in Nottingham respectively.Initially scheduled to get underway on Tuesday, rain meant that the pair finally started on Wednesday afternoon, but the match lasted for only two games as rain fell again.After a delay of several hours, it was Isner who looked the most focused of the two, despite a neck-and-neck battle. What has become somewhat of a tradition for the 31-year-old Cypriot in recent times, he vented his fury at a lost point by breaking his racket before complaining to the umpire about the wetness of the court. The first set went to a tie-break, which the American won convincingly with some trademark strong serving, 7-2.Baghdatis, ranked 40 in the world, came out more purposefully in the second, breaking Isner early on to take a 3-1 lead, before rain stopped play once again. Thursday morning saw the match resume, but the complexion of the encounter changed. Isner clawed his way back into the set, which would be decided by another tie-break and, despite Baghdatis leading momentarily, his decision to go for a dropshot while defending a set point proved fatal.The frustration of losing the second set, and the manner in which he did so, seemed to carry through to the third for Baghdatis as Isner cruised to victory.Isner’s win hands him a second round meeting with Australia’s Matthew Barton, currently ranked 248th in the world.
Scores of students battled for spots in the academy, to be co-run with the Australian Football League.The Youth Talent Identification Carnival follows from the Niu Kick Program launched early this year and the school invitational competition currently being run.Players who catch the eye of selectors will participate in redevelopment academy.Australian Football League Pacific Program has been assisting and will lead the academy by providing fundamental training skills.AFL PNG’s Niu Kick, school coopetition and the development academy are supported by Paradise Foods Limited under a two year K300,000 sponsorship, which the company is proud of.Selected players will form the development academy in the Under 14, 15 16, and 17 for both male and female players.Players from the development academy will make up the Binatangs and Kurakums squads for the South Pacific AFL Tournament and the Queensland State Championships.
John McEnroe SCREEN GRAB from Instagram/@barclayscenterTennis icon John McEnroe further ignited the flames of his recent beef with Serena Williams by refusing to apologize for his earlier statements.The 58-year-old legend, who’s best known for his temperamental outbursts during his playing days, recently earned the ire of netizens for claiming that Williams would be ranked “like 700 in the world” if she played in the men’s circuit.ADVERTISEMENT Filipinos turn Taal Volcano ash, plastic trash into bricks PLAY LIST 01:40Filipinos turn Taal Volcano ash, plastic trash into bricks01:32Taal Volcano watch: Island fissures steaming, lake water receding02:14Carpio hits red carpet treatment for China Coast Guard02:56NCRPO pledges to donate P3.5 million to victims of Taal eruption00:56Heavy rain brings some relief in Australia02:37Calm moments allow Taal folks some respite Don’t miss out on the latest news and information. LATEST STORIES Murray Wimbledon top seed for first time New Queen: Hallasgo dethrones Tabal in Milo Marathon 8 injured in foot bridge collapse in Negros Occidental Marck Espejo shines in triumphant Thailand debut Magnitude 4.2 earthquake jolts Batangas Australian Open: A look at Serena, other things to know Sports Related Videospowered by AdSparcRead Next Duterte’s ‘soft heart’ could save ABS-CBN, says election lawyer MOST READ McEnroe had the opportunity to express contrition during a guesting at the CBS’ “This Morning” show.“Would you like to apologize?” the program’s co-host Norah O’Donnell asked McEnroe on Tuesday (Wednesday in Manila), as relayed by Bleacher Report.FEATURED STORIESSPORTSEnd of his agony? SC rules in favor of Espinosa, orders promoter heirs to pay boxing legendSPORTSRedemption is sweet for Ginebra, Scottie ThompsonSPORTSMayweather beats Pacquiao, Canelo for ‘Fighter of the Decade’“No,” he replied. “It was not necessary. I didn’t know it would create controversy.”The four-time US Open singles winner added that the issue was blown out of proportion, more than it should have. Ai-Ai delas Alas on Jiro Manio: ‘Sana pinahalagahan niya ang naitulong ko’ End of his agony? SC rules in favor of Espinosa, orders promoter heirs to pay boxing legend “I respect Serena very much so and I was simply calling her on NPR—which supposedly this is where you can say it like it is and you’re gonna get honest feedback,” he said. “She’s the greatest player, female player, that’s ever lived.”Williams, on the other hand, earned the support of netizens for her dignified response to McEnroe’s criticism. Khristian Ibarrola /raRELATED STORY:Serena Williams cheered by netizens after answering John McEnroe’s backhanded complimentADVERTISEMENT Missile-capable frigate BRP Jose Rizal inches closer to entering PH Navy’s fleet View comments
The 10-day Guyana Carnival bacchanal continues this morning with “Brunch Me Deh” at the Guyana Marriott Hotel, commencing at 11:00h featuring former Trinidad Chutney/Soca Monarch, Ravi B. He is expected to set the place on fire as he is once again excited to be a part of Guyana Carnival 2019. Nevertheless, with a few days left before the curtains are drawn on the celebrations, there are a few events that patrons must check out. This evening, businessman Brian Tiwari of BK International will host an event called “Champaign Life 9” at his Garnett Street, Lamaha Gardens residence, commencing at 15:00h. This event will feature Trinidad’s soca sensation Shal Marshall and upcoming Jamaican artiste, Koffee.Tickets for this event cost US$150 and comes with a free bottle of Belair champagne and hors d’oeuvre.However, as the place gets dark, the action continues at the National Park tarmac for two separate J’Ouvert events. The first, “Stink and Dutty” is set to commence at 20:00h, while the “Chocolate J’Ouvert” will start at 23:00h at the National Park.On Saturday, all roads will lead to the Guyana National Stadium, Providence East Bank Demerara, for the “I am Legend” concert featuring controversial Jamaican artiste, Buju Banton.Action continues on Sunday, Independence Day, with the Masquerade Road Parade. The parade will leave the Kitty roundabout and head into D’Urban Park.After the tramp, the party continues with “Soca Rave” at the National Park, with the headliner being Nylah Blackman along with Patrice Roberts, Jumo Primo, Tamika Marshall, Voice, Blaxx and others.Finally, the curtains will be pulled on the 10-day fete on Monday, May 27, with “Soca and Wine” at the Promenade Gardens at 20:00h.
View comments Lava gushes out of Taal Volcano as villagers flee Daybreak as smoke, ash billows from Taal volcano PLAY LIST 01:04Daybreak as smoke, ash billows from Taal volcano01:05Poor visibility, nakaapekto sa maraming lugar sa Batangas03:028,000 pulis sa Region 4-A, tuloy ang trabaho03:57Phivolcs, nahihirapan sa komunikasyon sa Taal01:04Sold-out: Stores run out of face masks after Taal spews ash01:45Iran police shoot at those protesting plane shootdown Brownlee, Compton help out at Gilas practice Sports Related Videospowered by AdSparcRead Next As of 4:30 a.m., the Los Angeles Fire Department said the fire was moving in a westward direction. The Mandeville Canyon and Mountain Gate communities remain under a mandatory evacuation order that verges into Brentwood, and the evacuation warning area has been expanded westward to include parts of Topanga State Park and the Pacific Palisades.Evacuation centers are open in Westwood and Sherman Oaks.FEATURED STORIESSPORTSAndray Blatche has high praise for teammate Kai SottoSPORTSBig differenceSPORTSAlmazan status stays uncertain ahead of Game 4 LeBron James PHOTO Sean M. Haffey/Getty Images/AFPSANTA ROSA, California – Basketball star LeBron James is among evacuees as a fire that erupted early Monday in Southern California grows to more than 70 acres.The Los Angeles Lakers player tweeted just before 4 a.m. that he was trying to find rooms for his family after having to “emergency evacuate” his house, calling the fires “no joke.” He later tweeted that he found accommodation, said he was praying for those affected and advised people to get to safety.ADVERTISEMENT 2 village execs nabbed in Bohol buy-bust Don’t miss out on the latest news and information. DSWD Bicol donates P1.5M worth of food packs for Taal eruption evacuees Phivolcs: Cloud seeding in ashfall affected areas needs study No need to wear face masks in Metro Manila, says scientist ‘People evacuated on their own’ ‘Gago’ MOST READ LATEST STORIES 400 evacuees from Taal eruption take refuge in Mt. Banahaw
1 Memphis Depay during Manchester United training Memphis Depay and Morgan Schneiderlin have failed to make Manchester United’s squad for their Europa League trip to Zorya Luhansk.The duo have barely made a first-team impact at Old Trafford since Jose Mourinho’s summer arrival and have been strongly linked with an exit next month.Everton are understood to be interested in both players, with reports suggesting there were boardroom talks between Toffees and United officials over a potential double deal ahead of Sunday’s 1-1 draw at Goodison Park.Michael Carrick, Antonio Valencia and Matteo Darmian, who all started the game against Everton, have been rested for the clash in Ukraine, while Chris Smalling and Luke Shaw remain unavailable through injury.Wayne Rooney is part of the 19-man travelling party after missing the clash with his former club at the weekend due to suspension.Eric Bailly has also made the trip as he steps up his return from injury.United are looking to extend their Europa League campaign into the spring, which they will do if they draw their final Group A game in Odessa on Thursday.If Feyenoord fail to win against Fenerbahce, then United would even progress with defeat in Ukraine, where their 19-man squad arrive on Wednesday afternoon.Travelling squad: De Gea, Romero, Johnstone, Fosu-Mensah, Jones, Bailly, Rojo, Blind, Young, Fellaini, Herrera, Pogba, Lingard, Mata, Mkhitaryan, Martial, Rashford, Rooney, Ibrahimovic.
Graeme Murty says Rangers defender Bruno Alves understood and respected his decision to keep youngster Ross McCrorie in the side ahead of him.The 19-year-old central defender netted his first goal for the club in his side’s 3-0 win over Partick Thistle at home in Saturday’s Scottish Premiership fixture.Alves was available again after serving the first half of his violent conduct suspension in last week’s win over Hearts, which was picked up as a result of the League Cup semi final clash with Motherwell’s Louis Moult.He will complete the ban by sitting out his side’s first game in next season’s competition. “And he was open and honest with me. I think you can move forward on that basis.”“I am pleased for him and he’s got a big smile on his face in there but it’s very much like with your own kids. Sometimes you only see their faults and the things you want them to do better.“But I can’t take anything away from him, his application and his determination to get to the very top is apparent in all who work with him.“I’m pleased and I think it could be a regular thing for him if he maintains this.” Interim boss Murty chose to leave the Portuguese veteran on the bench, however, after McCrorie’s impressive performances of late.“I spoke to Bruno before the game and on Friday morning before I named the team,” he explained. “I said I thought they played really well and deserved the chance to do it again. He was very respectful and understood the decision.“I’m a big believer of dealing with the men in there as men and explaining things to them – sitting down and being open and honest with them.
If you’re looking for a new job or want to improve your skills, this week is the perfect time to expand your knowledge.From October 24, 2016 to October 30, 2016 LinkedIn Learning is offering a Week of Learning to all LinkedIn users.Over 5,000 courses on LinkedIn Learning are free for you to improve your skills in business, technology, and creative skills. What is LinkedIn Learning?LinkedIn Learning launched in September 2016 as an online training portal for LinkedIn premium members and businesses.Much of the LinkedIn Learning content is from Lynda.com, which LinkedIn bought in 2015.You’ll find courses inInformation managementBusiness software, including accounting, cloud storage, data analysis, project management softwareUser experience designGame design and developmentProductivity, and moreAs I’ve written in the past, I’ve been a fan of Lynda.com online training videos for years.And I use LinkedIn daily to stay current on business, new job opportunities, and to learn what projects people in my business network are working on.Whatever profession you’re in, it’s a win-win to have LinkedIn Learning online training videos available directly through LinkedIn.Week of LearningTo take advantage of the Week of Learning, all you need is a LinkedIn account.Normally LinkedIn Learning is only available to LinkedIn Premium members, but from October 24, 2016 to October 30, 2016 anyone with a LinkedIn account can take LinkedIn Learning courses.Get Started on LinkedIn LearningTo access LinkedIn Learning, log in to your LinkedIn account and look for Learning in the main navigation. Or simply go to LinkedIn Learning.When I first visited their site, I was greeted with a customized message and asked to add skills I’m interested in. I could also use the Topics menu to navigate to business, technology, and creative course topics.Additionally, the LinkedIn Learning home page is broken down into sections:Courses taught by LinkedIn Influencers and thought leadersCourses recommended for you, based on your skills and experienceFeatured Learning PathsBrowse creative topicsTrending on LinkedIn LearningEditor’s picksLearn within 30 minutesWhile I loved discovering all the different courses, LinkedIn Learning was fast becoming a rabbit hole for me as I kept exploring more and more courses.I suspect I’ll spend much of my time this week in the “Learn within 30 minutes” section.ConclusionThe LinkedIn Learning Week of Learning is a great opportunity to sharpen your skills for your current job or for that job you want in the future.I hope you’ll join me this week as I take several LinkedIn Learning courses. Come back and reply in the comments what courses you took and what you thought of them.Share this:Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window)Click to print (Opens in new window)Like this:Like Loading…RelatedLinkedIn Offers Free Trial to Lynda.comFor LinkedIn users, learning a new skill or updating their technology, business, or creativity knowledge got a lot easier with this week’s announcement of a free trial to online training site Lynda.com. Premium LinkedIn members can get 30-day access to online courses on Lynda.com, while non-paying LinkedIn members can receive…In “Business”Free Online Courses: 12 Days of Learning with Lynda.comWhat a great early holiday present! Lynda.com is celebrating the holidays with 12 Days of Learning, your opportunity to take 12 free online courses taught by professionals. Each day through December 24, 2014, Lynda.com will unlock a new free online course. From photography to business to design, development, video marketing…In “Miscellaneous”New to WordPress? 5 Online Resources for Learning WordPressOriginally published January 27, 2014 When my friend Nick DeNardis messaged me early in the morning, You around? I’m looking for some good WordPress ‘tutorials’ on how to use the interface. I thought you would have some bookmarks that you like that is more comprehensive than me just Googling for…In “WordPress”
4 May 2009 With both the Soweto Open men’s and women’s tournaments proving to be great successes, the City of Johannesburg has indicated it will continue to support them over the next couple of years. Fourth seed Anastasia Sevastova of Latvia won the inaugural R1-million ITF Soweto Women’s Open on Sunday, beating eighth seed Eva Hrdinova of the Czech Republic 6-2, 6-2 in a one-sided final that lasted only 50 minutes. There was a special moment three days prior to the final when top seed Michaella Krajicek donated $2 000 to the Friends of Rescued Animals (Fora) shelter in the Johannesburg suburb of Roodepoort. “Anastasia played really well, more flat, really low over the net, so when I tried to come to the net there was nothing to work with,” a disappointed Hrdinova said. Source: South African Tennis Association The Latvian’s speed, court-craft and low-error game was too much for Hrdinova, who had a superb 6-4 6-2 win over top seed Katie O’Brien of Great Britain in the semi-finals on Saturday. Sevastova broke her Czech opponent’s serve twice in the first set and twice in the second for a convincing victory. In Saturday’s first semi-final, Sevastova beat sixth seed Kristina Kucova of the Slovak Republic 6-4 6-3. South African Tennis Association chief executive Ian Smith said tennis was entering an exciting new era in the country, and the national tennis body was intent on building on the achievements of 2009, which include the development of the game at junior level. ‘Tactically she’s very clever’“I didn’t play that badly, but my opponent didn’t allow me to play my game. Tactically she’s very clever, and her strategy worked.” DoublesShe missed out on doing the double when she and her best friend Kucova were beaten in the final of the doubles. They narrowly lost to another unseeded pair, Naomi Cavaday of Great Britain and Lesya Tsurenko of the Ukraine, 6-2, 2-6, 11-9. Sevastova said she would love to come back to South Africa in 2010. “I am the first-ever winner of this tournament and it is a great feeling. The tournament was very professional, the accommodation, the conditions, and everything else was great, and if my schedule allows it, I will be back.” Commenting on Johannesburg, bubbly African-American Megan Moulton-Levy gushed: “It’s just like any city.” Afterwards, the elated winner said: “I have beaten [former world number four] Jelena Dokic before, but this win – and my first title at this level of tournament – is my most special moment.” Highlights off courtFor the players, particular highlights off court were their trips to game parks around the City of Johannesburg.
CCH Tax Day ReportThe New Jersey Tax Court granted a taxpayer’s partial summary judgement motion and concluded that the taxpayer did not obtain a sufficient ownership interest in certain sale-leaseback assets for the assets to be included in the property fractions of its New Jersey corporation business tax business allocation formula. Further, the Tax Court concluded that imputed rental income from the assets should not be included in the receipts (sales) fractions of the taxpayer’s business allocation formula.The taxpayer and the New Jersey Transit Corporation (NJ Transit) had entered into a sales-leaseback transaction for 843 buses. The purpose of the transaction was to transfer the federal tax benefits of depreciation and amortization deductions to the taxpayer while NJ Transit had operation control over the assets. The taxpayer was organized in Delaware with its headquarters and principal place of business in Connecticut. It was a wholly-owned, indirect subsidiary of Altria Group, Inc. (Altria). Altria’s federal consolidated income tax returns were audited by the Internal Revenue Service (IRS). Litigation ensued and in Altria Group Inc. v. United States, 658 F.3d 276 (2d Cir. 2011) the Second Circuit held that Altria did not obtain a genuine ownership or leasehold interest in four facilities (that were the test-case leases) or incur genuine debt. Thus, Altria was not entitled to a tax refund for any of its claimed deductions. Altria then entered into a binding closing agreement with the IRS. In the agreement, Altria agreed to forgo more than 80% of the claimed deductions association with its portfolio of sale-leaseback and lease-leaseback transactions, including the NJ Transit transaction, and to pay tax based on imputed original issue discount (OID) income arising from those transactions. Under its corporation business tax (CBT) New Jersey couples entire net income to line 28 of the federal income tax return. The taxpayer notified the New Jersey Division of Taxation (division) of the IRS’s adjustment and included schedules detailing the federal changes and computing the appropriate adjustments to its CBT liabilities. The division accepted the increase in the taxpayer’s entire net income resulting from the federal changes, but rejected the taxpayer’s proposed adjustments to its New Jersey business allocations fractions. After the division issued a final determination the taxpayer filed a complaint with the Tax Court.The division opposed the taxpayer’s summary judgement motion arguing that there were genuine issues of material fact relating to the NJ Transit transaction and that the motion record did not contain evidence of NJ transit’s understanding of the transaction or the circumstances surrounding the execution of the agreements memorializing the transaction. The Tax Court stated that question presented for summary judgment motion was not whether the parties to the NJ Transit transaction intended to transfer ownership of the sales-leaseback assets to the taxpayer, but whether, under New Jersey law, the taxpayer obtained sufficient benefits and burdens of ownership of the assets for those assets to be included in the taxpayer’s property and receipts allocation fractions for CBT purposes. Thus, the division’s focus on the intention of the parties when entering the NJ Transit transaction did not defeat summary judgment.The Tax Court then stated that the New Jersey Supreme Court’s holding in Reuben H. Donnelley Corp. v. Director, Div. of Taxation, 128 N.J. 218 (1992), ¶400-175 guided resolution of the taxpayer’s motion. That case involved the question of whether assets purchased through safe-harbor leases should be included in the property fraction of the business allocation formula under the CBT. As was the case in Donnelley, the parties to the NJ Transit sale-leaseback transaction were motivated solely by the desire to transfer the tax benefits associated with the assets. Here, the taxpayer had no use for the 843 buses apart from use of the associated depreciation and amortization deductions. Further, the lease from the taxpayer to NJ Transit was a net lease, with NJ Transit responsible for all costs, including taxes, associated with operating, insuring, and maintaining the assets. NJ Transit was also responsible for any loss of the assets and the risk of all damages and liabilities arising from their operation. NJ Transit had significant responsibilities at the conclusion of the lease, either to opt to purchase the assets or to arrange for those assets to be managed by another entity on behalf of the taxpayer. The Tax Court stated the transaction documents were perfectly clear: the taxpayer was the nominal owner of the assets, enjoying the federal tax benefits of ownership, but burdened by none of the other incidents of property ownership.General Foods Credit Investors #3 Corp. v. Director, Division of Taxation, New Jersey Tax Court, No. 011330-2015, February 22, 2017, ¶402-049