Water pipe smoking has the same respiratory effects as smoking cigarettes

ScienceDaily (Aug. 30, 2012) ? A new study published in the journal Respirology reveals that water pipe smoking, such as hookah or bong smoking, affects lung function and respiratory symptoms as much as cigarette smoking.

Most users of water pipes and many physicians believe that smoking through a water pipe filters out the toxic components of tobacco and is considerably less harmful than smoking cigarettes.

Led by Mohammad Hossein Boskabady, MD, PhD, of Mashhad University of Medical Sciences, researchers set out to compare lung function and respiratory symptoms among water pipe smokers, deep or normal inhalation cigarette smokers, and non-smokers.

Three groups of smokers, including 57 water pipe smokers, 30 deep inhalation cigarette smokers (S-DI), and 51 normal inhalation cigarette smokers (S-NI) were identified and studied. In addition, 44 non-smokers were studied as a control group.

A questionnaire was administered to assess the prevalence and severity of respiratory symptoms and lung function tests performed on smokers and control subjects using a spirometer.

Results showed an increased prevalence and severity of respiratory symptoms among water pipe smokers and cigarette smokers. Similareffects of water pipe smoking and deep inhalation cigarette smoking on respiratory status were found.

Wheezing was present in 23% of water pipe smokers, 30% in S-DI, and 21.6% in S-NI. Chest tightness was present in 36.8% of water pipe smokers, 40% in S-DI, and 29.4% in S-NI. Cough was present in 21% of water pipe smokers, 36..7% of S-DI, and 19.6% of S-NI. Wheezing, chest tightness, and cough only occurred in non-smokers 9.1%, 13.3% and 6.8% respectively.

"Our study is the first report regarding the importance of the method of cigarette smoke inhalation with respect to effects on the respiratory system," Boskabady concludes. "Our findings reveal that there were profound effects of water pipe smoking on lung function values, which were similar to the effects observed in deep inhalation cigarette smokers."

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Journal Reference:

1. Mohammad Hossein Boskabady, Lila Farhang, Mahbobeh Mahmodinia, Morteza Boskabady, Gholam Reza Heydari. Comparison of pulmonary function and respiratory symptoms in water pipe and cigarette smokers. Respirology, 2012; 17 (6): 950 DOI: 10.1111/j.1440-1843.2012.02194.x

Note: If no author is given, the source is cited instead.

Disclaimer: This article is not intended to provide medical advice, diagnosis or treatment. Views expressed here do not necessarily reflect those of ScienceDaily or its staff.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/top_news/top_health/~3/FtdIG_Z3NuM/120830102849.htm

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4 Tools Every HR Professional Needs | Business 2 Community

1.??? An Up-to-Date Employee Handbook

A clear, current, and easy to understand employee handbook that outlines the policies and procedures of an organisation will not only serve as a resource to help employees, it can also protect your company. One of HR?s many responsibilities is ensuring that employees fully understand what?s expected of them when it comes to job duties, behaviour in the workplace, interactions with clients and colleagues, and company procedures. An updated handbook offers proof that employees are aware of company policies, which could potentially protect your company from legal action.

?2.??? A Powerful HRIS

A reliable and robust Human Resources Information System will make any HR professional?s life a lot easier. Personnel records and administrative duties can make up a major portion of the workload for HR teams, taking them away from more important functions such as employee relations and performance management. A powerful HRIS that can be tailored to meet your company?s demands will not only free up time, but will also ensure that your valuable employee information is being tracked and stored securely.

?3.??? Legal Resources

Even though it isn?t always explicitly stated, one of HR?s primary responsibilities is to guard the legal rights of both the company and its employees. HR professionals must have the resources available to prevent legal issues from arising and predict changes in employment laws down the road. HR professionals can keep in touch with law updates through newsletters, blogs, and legal publications. When a legal situation involving the company becomes too complex, a smart HR team will have counsel in place to provide the appropriate advice.

?4.??? Performance Management

Managing, measuring, and evaluating performance tends to be every HR professional?s biggest challenge. This aspect of human resources is vital to the success of an organisation, however it?s often forced low on the priority list due to hiring demands and day-to-day administration. It?s important to have a reliable system in place that makes performance management both effective and efficient. An online performance feedback system offers many advantages that make this possible.

360 degree assessment?of a manager?s performance can be a highly insightful component of the performance management process. Check out our white paper on the Benefits of 360 Degree Feedback to learn what a powerful online feedback tool can do to help you.

Source: http://www.business2community.com/human-resources/4-tools-every-hr-professional-needs-0260856

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Amazing Image of Hurricane Isaac at Midnight [Isaac]

This image of hurricane Isaac illuminated by moonlight as cities glow in the middle of the night is unique and strangely beautiful. It was captured on August 28, 2012, at midnight. More »

Source: http://feeds.gawker.com/~r/gizmodo/full/~3/kxhyAJEYZ20/amazing-image-of-hurricane-isaac-at-midnight

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Canada orders US soldier who fled war deported

KSL's Children's Television Programming Reports, as well as its FCC public inspection file, are available for viewing during regular office hours at the KSL Broadcast House or online.
The station representative who can assist a person with disabilities with issues related to the content of the public files is Mike Dowdle, available during regular office hours at closed_captioning@ksl.com and (801) 575-5555.

? 2012 ksl.com | KSL Broadcasting Salt Lake City UT | Site hosted & managed by Deseret Digital Media - a Deseret Media Company??v11

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Cobook, A Better Address Book For Mac, Now Syncs With Google Contacts

Cobook, a?Mac contact management app which offers an improved experience over the default OS X address book (at least,?that's a popular opinion), has released an update today which introduces a notable new feature: the ability to sync with Google Contacts. That's a great selling point for this free software application, which previously pulled in contacts from the Mac's native address book, as well as from social networks like Facebook, Twitter and LinkedIn.

Source: http://feedproxy.google.com/~r/Techcrunch/~3/tfqSnkdnNq0/

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Trees could be extra colorful this fall

Northeastern trees may put on a better fall foliage show than usual this year.

That's because lower than average levels of rain in New York and in some areas of the Northeast may lead to an earlier retreat of chlorophyll, the green pigment that allows plants to harness the sun's energy, said Donald Leopold, a tree researcher at the State University of New York in Syracuse.

With chlorophyll gone, other pigments in leaves become visible. These include carotenes and xanthophyll pigments, which appear yellow to orange and are present during the growing season but are masked by the green.

Reddish leaf colors stem from anthocyanins, which are only produced in the fall and are a reaction to stressful conditions. They act like sunscreen for the leaf, blocking out harmful radiation and shading it from excess light. They also help protect the plants' cells from freezing as temperatures drop.

In Syracuse and elsewhere, temperatures have begun to dip into the mid-50s (in degrees Fahrenheit) some nights, a sign of cooler temperatures ahead, Leopold told OurAmazingPlanet. Colder temperatures and shortening days serve as signals to plants to begin reducing the amount of chlorophyll produced and to start preparations for winter, which involves moving sugar and nutrients from leaves to roots.

Sufficiently cool temperatures can also directly reduce the amount of chlorophyll produced. Without being continuously renewed, chlorophyll breaks down and eventually leaves will fade from green to yellow or red.?

Ideal conditions for development of fall colors include sunny, warm days and cool nights. ?

Also potentially affecting the fall colors is the little rainfall that has occurred in the area this year, Leopold said.

Some trees are already showing color due to stress, Leopold said.

When a tree doesn't get enough water or is otherwise harassed, it may quit producing chlorophyll earlier, allowing colors to show. This strategy allows it to prevent itself from losing water and to wait out the winter.

1. Science news from NBCNews.com

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Fall colors are best when there is a moderate drought, but not so much of a drought that leaves wilt and curl up or fall off, he said.?

It's too early to tell for sure whether it will be an unusually colorful year, though, since colors don't peak until October and conditions in the interim will affect the outcome.

Reach Douglas Main at dmain@techmedianetwork.com. Follow him on Twitter @Douglas_Main.? Follow OurAmazingPlanet on Twitter @OAPlanet.? We're also on? Facebook? and Google+.

? 2012 OurAmazingPlanet. All rights reserved. More from OurAmazingPlanet.

Source: http://www.msnbc.msn.com/id/48813922/ns/technology_and_science-science/

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Tourist Highlights Of Bali Would Leave You Speechless

You must be aware of the reality that the world is literally choked with myriad tourist hotspots that are worthy of your visit. If you are among those who cant do without taking a trip abroad, then you should make your way to the Indonesian island of Bali. Bali is one of the most visited destinations that prove to be a feast for the body, mind and spirit. You can look forward to a flawless relaxation on the island that you render you fall in love with the Indonesian island at the very first sight. What are you waiting for? Just book flights to Bali before the time slips off your hand as indeed, this is the right time to go up in the air and touch down on the Indonesian soil. Even though the island is somewhat small, there is no absolutely no dearth of the attractions as it showers upon you the natural and scintillating beauty of oceans, volcanic mountains and rain forests.

Whats more? Bali has everything in its bag that is enough to make your stay on the island a pleasurable one. Experience the Balinese culture, ancient and contemporary and also feast on some phenomenal cuisines. If you are looking for an immaculate escapade from the rat race in which you have been deeply involved in, then taking up a vacation in Bali is the most feasible decision you can take. What not can you enjoy in Bali?

The sun and surf, rivers, streams and the list goes on. Indulge yourself in spiritual enlightenment that would pour on you the real culture of the Indonesian island. If you are fond of one of the most thrilling activities on the planet, which is scuba diving, you may be astonished to know that Bali is one of the foremost scuba diving destinations in the world.

Following are some of the popular attractions that entice a horde of the tourists every year:

1)Kuta Beach It is the most renowned beach in Bali and several tourists take flights to Bali,Indonesia to witness the everlasting beauty of the beach. You can take a glimpse of the palm trees. This beach is the most happening beach as it lets the tourists take delight in a great lifestyle.

2)Nusa Dua Bali It is a superlative resort area that has international five star hotels and premium resorts on the coastal side of Balis southern region.

3)Bali Safari and Marine Park This park is home to more than 50 wildlife species, which are extinct and dangerous. You can come across the White Tiger, Leopard, Komodo Dragon, Sumatran Elephant and many more.

About the Author:
Robert Connor is an expert in the tourism industry and has extensive knowledge about flights to Bali and flights from MAN to DPS. You can contact him at +44 (0) 208 385 6850.

Source: http://www.articlesnatch.com/Article/Tourist-Highlights-Of-Bali-Would-Leave-You-Speechless/4125424

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Nurture trumps nature of childhood obesity Whitmore Mansion ...

Genetic analysis using standard modeling, the researchers concluded that differences in children?s BMI and waist circumference was 77 percent attributable to genes.Increases were seen around the world, including the United Kingdom, where the study was carried out twin.

Vaccinations, the stages of development, healthy eating. Keep your children safe and strong. Subscribe WebMD Parenting and Child Health newsletter.

Carnell and colleagues studied twins in an attempt to quantify the impact of genetic and environmental influences.

The study appears in the latest issue of the Journal of Clinical Nutrition. Do no evil geniuses Obesity Inevitable

The rate of childhood obesity in the United States has more than doubled for preschool children and adolescents over the past three decades and has more than tripled for children aged between 6 and 11, according to CDC.

In a study that included more than 5000 pairs of identical twins and not identical, the researchers found that heredity is a much bigger predictor of childhood obesity that lifestyle.

A total of 5092 pairs of identical and not identical twins, who were enrolled in the larger study in progress have taken part in the study, participants were born between 1994 and 1996.

?It may be that genes influence behavior through appetite or making it harder for some people to resist the food,? he said. ?So while a child may be perfectly OK to live in a house full of [chips] and cakes, another might be very difficult.?

They concluded that three-quarters of a child?s risk for becoming overweight is due to genetic influences, while just under a quarter of risk can be attributed to the environment.

Researcher Susan Carnell, PhD, says that genes play an important role in a child was a little ?surprising.

?It ?was pretty surprising that, even in young children genes seem to be really important,? he tells WebMD. Genes and childhood obesity

The results do not mean that overweight or obesity is inevitable for children who are genetically predisposed, but it does mean that these children may need extra support, Carnell said.

Duffy says that previous research has shown that PROP nontasters experience more positive tastes, such as sweetness, and less negative feelings such as bitterness, irritation or astringency of alcohol.

The lack of bitter perception may make them more likely to consume alcoholic beverages.

Source: http://www.whitmoremansion.com/nurture-trumps-nature-of-childhood-obesity.html

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Feng Shui Home Decorating | Home Decoration Video

Lacquerandlace says: April 3, 2012 at 5:49 pm

We just returned yesterday, it is always nice to go but home is always best I will agree, beautful chairs ? however they are not the best for an area you really want to be lounging in ( there are other styles that may be? better)?we spend most of our relax time on the lower level so it works out. Most people think they are not overly comfortable, sigh but they sure are pretty One day I hope to find an antique couch for that area. Much loves my dear, Xxo!

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Source: http://homedecorationvideo.com/feng-shui-home-decorating

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How To Get Through A Long Run - FRUGAL FITNESS

The tweets, facebook updates, and blog posts have begun ? all discussing fall marathons and the initial couple of weeks of training for these races. That means weekly long runs are starting ? by mid-summer, there?ll be plenty of 20+ mile runs being completed in preparation for the upcoming races.

One question I?ve been asked repeatedly is?how I get through long runs?? week in and week out ? without getting burned out. ?When I was training for the NYC Marathon and the Knickerbocker 60k (concurrently), I had successful training runs up to 30 miles.

Long runs during marathon training are just as much based on mental strength as they are on physical strength (if not more).??So how do you mentally survive running 14+ miles every weekend for a few months?? ?Here are some things I do to get me through my long runs:

• Break up the run.??Once the run begins, I try not to think about the total distance I have left to run until it?s well under half. ?Being at mile 2 of a 22 mile run is a bit intimidating and can easily throw off your concentration. ?When I ran?30 miles on my 30th birthday, I broke the run up into 6 ? 5 mile increments. ?I focused on 5 miles at a time (which coincided with a 5 mile loop that I was running on). Each time I finished five miles, I told myself that I only had to make it through the next 5 miles. ?5 miles is totally manageable.
• Concentrate on one mile at a time.??Focusing on just one mile and the pace I want to hit makes my goal pace seem more manageable. I tell myself that I have to run the next mile at x:xx pace ? as soon as the mile clicks on my Garmin, I start working on the next mile.
• DON?T be a slave to your Garmin.??Constantly looking at your pace and distance will make the miles?drag?on. One of my recent tricks is to keep my Garmin on the main display so all I see is the current time. ?I get a vibrating notification when I finish a mile ? that?s the only time I see my pace. ?This may not work if you are trying to hit very specific times during your long run, but since I am running based on how?I feel?rather than?pace, it doesn?t hinder my run.
• Pick a new route. ?I always enjoy runs where I am exploring or covering new terrain, so I often try to leave certain routes or areas alone during the week and save them for the weekend long run. ?Just this past weekend, I ran a?point-to-point route?that I had yet to run ? the miles FLEW by because I was enjoying my new surroundings.
• Let your mind wander.?Think about the rest of your day, ?what you are going to eat/drink when the run is over, maybe an upcoming vacation or trip ? whatever will keep your mind distracted. ? When I was training for my first ultra, I had about 5 miles left of a 28 mile trail run ? I was tired ? and starting to get hungry (for real food ? not just gels). ?My husband was my?roving support?on his bike and told me that he would get me one of my favorite indulgent foods when we got back ? KFC!! ?That was all I needed to hear. ?I spent the last few miles thinking about fried chicken, potato wedges, and biscuits.
• Listen to Music.?As I?ve discussed previously, I am a?huge fan of having music?on my runs. ?It keeps my mind occupied and makes me happy. ?For me, there is nothing better than when one of my favorite songs come on my IPOD and I get pumped up and pick up the pace during mile 20 of that long run.
• Envision success.??Picture yourself running the last few miles of the marathon you are training for. ?When I was training for the NYC Marathon, I did a few runs in Central Park to get used to the hills. ?I ran the same route that the last few miles of NYC Marathon follows. ?I envisioned myself coming into the park, ?I saw and heard the crowds, I actually could feel the adrenaline of race day! ?And would immediately get a boost of energy and excitement.
• Allow time in your plan for rest/recovery/low mileage days.?I follow the hard, hard, hard, easy rule for long runs. ?For example, I?ll run 16, 18, 20 miles three weeks in a row followed by an easy or off week where I?ll run 10-12 miles. ?The following week I?ll run 20, 22, 24 miles. ?Knowing that I get that easy long run day helps me push myself through the current run. ?Going back to my previous high mileage also gives me a?buffer week?in case I am sick, scheduling conflicts arise, or just need a week off from the long run.

In the end, do the things that you enjoy ? if you prefer music over running ?naked?, bring your IPOD; if you enjoy running alone vs with a group, then make it a solo run. ?Make the run as enjoyable as possible for yourself !!

Do you do anything on long runs to help get you through the miles??

? Stay Frugal & Fit My Friends!

Michael J. Schiemer B.S. CPT

Owner of FRUGAL FITNESS Worldwide Wellness & Elite Cheapskate?

Owner & Personal Trainer of RESULTS Private Fitness Boston, MA
Author of The Frugal Diet, The Frugal Workout, & The Ultimate Fitness Guide Series? FRUGAL FITNESS TV?|?Twitter?|?Facebook?|?Fitness eBooks

Source: http://www.myfrugalfitness.com/2012/08/how-to-get-through-long-run.html

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Arctic Sea Ice Reaches New Low

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'); $('#'+formParentID+' > .result').fadeIn('slow'); $('#'+formID+' > .error').fadeOut('slow'); if (formID == "gigyaConnect") { var regParams = { timestamp: Number(json.TIMESTAMP), siteUID: json.UID, signature: json.SIG, callback: function reload_giga_blogs() {gigya.services.socialize.getUserInfo({callback:authenticateThroughGigya, context:"firstLogin"});} }; gigya.services.socialize.notifyRegistration(regParams); $('.gHideThisAfterSuccess').hide(); } } }, "json"); }); });

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Convention: Roll Call for Romney

At 2 p.m. on Tuesday, when the Republican National Convention reconvenes after taking a recess for Tropical Storm Isaac, the first order of business will be officially to nominate Mitt Romney.

Romney is nominated through a roll call, in which each state plus American-held territories will vote for the candidate. When Romney hits 1,144 votes, he will have officially clinched the GOP nomination for president. The order of the voting will proceed alphabetically, which means that theoretically, Missouri will be the state to put Romney over the top. After Missouri has voted, 1,148 votes will have been submitted.

It is possible that some delegates will abstain, or will vote instead for one of the candidates who has dropped out of the race, meaning that it's possible the 1,144 threshold will be pushed back, beyond Missouri.

It's not uncommon for the delegation from the candidate's home state to be the one to put him over the required delegate threshold. In 2008, Arizona delayed its vote so that it could be the one to make Sen. John McCain the nominee.

Also Read

Source: http://news.yahoo.com/convention-roll-call-romney-231203404--abc-news-politics.html

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Adolescent pot use leaves lasting mental deficits

ScienceDaily (Aug. 27, 2012) ? The persistent, dependent use of marijuana before age 18 has been shown to cause lasting harm to a person's intelligence, attention and memory, according to an international research team.

Among a long-range study cohort of more than 1,000 New Zealanders, individuals who started using cannabis in adolescence and used it for years afterward showed an average decline in IQ of 8 points when their age 13 and age 38 IQ tests were compared. Quitting pot did not appear to reverse the loss either, said lead researcher Madeline Meier, a post-doctoral researcher at Duke University. The results appear online Aug. 27 in the Proceedings of the National Academy of Sciences.

The key variable in this is the age of onset for marijuana use and the brain's development, Meier said. Study subjects who didn't take up pot until they were adults with fully-formed brains did not show similar mental declines. Before age 18, however, the brain is still being organized and remodeled to become more efficient, she said, and may be more vulnerable to damage from drugs.

"Marijuana is not harmless, particularly for adolescents," said Meier, who produced this finding from the long term Dunedin Multidisciplinary Health and Development Study. The study has followed a group of 1,037 children born in 1972-73 in Dunedin, New Zealand from birth to age 38 and is led by Terrie Moffitt and Avshalom Caspi, psychologists who hold dual appointments at Duke and the Institute of Psychiatry at King's College London.

About 5 percent of the study group were considered marijuana-dependent, or were using more than once a week before age 18. A dependent user is one who keeps using despite significant health, social or family problems.

At age 38, all of the study participants were given a battery of psychological tests to assess memory, processing speed, reasoning and visual processing. The people who used pot persistently as teens scored significantly worse on most of the tests. Friends and relatives routinely interviewed as part of the study were more likely to report that the persistent cannabis users had attention and memory problems such as losing focus and forgetting to do tasks.

The decline in IQ among persistent cannabis users could not be explained by alcohol or other drug use or by having less education, Moffitt said.

While 8 IQ points may not sound like a lot on a scale where 100 is the mean, a loss from an IQ of 100 to 92 represents a drop from being in the 50th percentile to being in the 29th, Meier said. Higher IQ correlates with higher education and income, better health and a longer life, she said. "Somebody who loses 8 IQ points as an adolescent may be disadvantaged compared to their same-age peers for years to come," Meier said.

Laurence Steinberg, a Temple University psychologist who was not involved in the research, said this study is among the first to distinguish between cognitive problems the person might have had before taking up marijuana, and those that were apparently caused by the drug. This is consistent with what has been found in animal studies, Steinberg added, but it has been difficult to measure in humans.

Animal studies involving nicotine, alcohol and cocaine have shown that chronic exposures before the brain is fully developed can lead to more dependence and long-term changes in the brain. "This study points to adolescence as a time of heightened vulnerability," Steinberg said. "The findings are pretty clear that it is not simply chronic use that causes deficits, but chronic use with adolescent onset."

What isn't possible to know from this study is what a safer age for persistent use might be, or what dosage level causes the damage, Meier said. After many years of decline among US teens, daily marijuana use has been seen to increase slightly in the last few years, she added. Last year, for the first time, US teens were more likely to be smoking pot than tobacco.

"The simple message is that substance use is not healthy for kids," Avshalom Caspi said via email from London. "That's true for tobacco, alcohol, and apparently for cannabis."

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Story Source:

The above story is reprinted from materials provided by Duke University.

Note: Materials may be edited for content and length. For further information, please contact the source cited above.

---

Journal Reference:

1. Madeline H. Meier, Avshalom Caspi, Antony Ambler, HonaLee Harrington, Renate Houts, Richard S. E. Keefe, Kay McDonald, Aimee Ward, Richie Poulton, and Terrie E. Moffitt. Persistent cannabis users show neuropsychological decline from childhood to midlife. Proceedings of the National Academy of Sciences, 2012; DOI: 10.1073/pnas.1206820109

Note: If no author is given, the source is cited instead.

Disclaimer: This article is not intended to provide medical advice, diagnosis or treatment. Views expressed here do not necessarily reflect those of ScienceDaily or its staff.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/top_news/top_science/~3/AQm6Ds_7fOc/120827152039.htm

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Law Professor Says One Of Romney's Tax-Avoidance Schemes ...

Legal experts continue to crawl through the massive cache of Mitt Romney's Bain fund documents that Gawker published on Thursday.

And one law professor, Victor Fleischer of the University of Colorado, believes he has found a tax-avoidance trick used by the funds that is illegal.

As expected, the Bain funds appear to have employed pretty much every sophisticated tax-dodging scheme in the book, including:

• creating "blocker" corporations that allow the funds to avoid business taxes,
• entering into credit-default swaps that allow the funds to avoid dividend taxes, and, of course,
• taking advantage of the ludicrous "carried interest" tax loophole that allows private-equity and hedge-fund managers to treat their performance fees as capital gains instead of ordinary income and thus pay a tiny fraction of the taxes on them that normal professionals would pay

All of these tricks rely on legal technicalities and sophisticated techniques to avoid taxes.? For practical purposes, none of them are available to average taxpayers, because they require considerable sophistication and expense to set up and maintain. But they're common in the fund-management industry. And, for now, they are considered legal.

One of the tax-avoidance tricks that Romney's funds employ, however, is not legal, according to Fleischer.

This trick involves treating not just "performance-based fees" but management fees as capital gains rather than ordinary income.

Private-equity firms, like other fund management firms, generally charge two kinds of fees on each fund:

• Performance-based fees, which pay the firm ~20% of any gains
• Management fees, which assess an annual ~2% fee on all invested capital

Both of these fees are standard professional fees, so they both should be taxed at ordinary income rates.

In one of the most outrageous loopholes in the tax code, however, the fund-management industry has bamboozled (or simply bribed) Congress into treating "performance-based" fees as capital gains rather than income. So, unlike lawyers, doctors, architects, mechanics, and hundreds of other service professionals, fund managers get the privilege of having their fees accrue tax-free in their funds. And, if they structure the funds well enough, they can avoid ever having to pay ordinary income taxes on their fees. This is likely the primary means by which Mitt Romney has managed to pay such a low tax rate for so long.

But Bain went further than claiming the common "carried interest" treatment on its performance fees, says Fleischer.

In a much more controversial move, Bain also claimed capital gains treatment for its management fees. This allowed the funds (and Romney) to avoid paying ordinary income taxes on all of its fees, not just its performance fees.

How did Bain claim that its management fees were capital gains?

By "waiving" its management fees in some years in exchange for receiving a priority payment of "profit" in future years.

In other words, instead of taking a $20,000 cash payment for each $1 million under management in a particular year, Bain opted to take the $20,000 payment in a later year, as the first portion of any profit distributed from one of the fund's investments.

The theoretical basis for this tax treatment is presumably the same as the one used to justify the regular "carried interest" exemption, which is that by keeping its fees in the funds, the Bain partners are subjecting them to some risk: If the particular investment ends up losing money, the partners won't get paid.

For two reasons, though, this justification is weak.

First, for normal Americans, investment capital is eligible for capital-gains treatment only after it has been assessed with ordinary income taxes. A doctor who makes $1 million for rendering medical services would pay his ~35% tax rate, and then whatever he has left over would be available as investment capital. If the doctor put this capital at risk, he would then be entitled to capital-gains treatment. Thanks to the "carried interest" loophole, however, fund managers can put the whole $1 million of fees at risk simply by keeping it in their funds. Thus, they can let all of their fee-income compound tax free and never pay ordinary income taxes on it. Over decades, this generates vast wealth above and beyond what they would have earned if they had had to pay ordinary income taxes before they invested like everyone else.

Second, as Fleischer explains, Bain had extraordinary flexibility in choosing which investments to take its guaranteed share of "future profits" out of, in addition to when.

Basically, all Bain had to do to ensure that it would get its management fees was to choose one investment in each fund that would appreciate in value at some point in the future.? And given that Bain also had lots of control over the "carrying values" of these investments, it had superior knowledge of which investments would be the most likely to gain value. Thus, Fleischer argues, although there might have technically been some modest risk that Bain would never get paid its fees, this risk was extremely low.

Fleischer says this trick, treating management fees as capital gains, is "not legal." He also believes it would not stand up in court.

To be fair, it appears that, legally, this particular tax-avoidance scheme is still in the "not yet settled" phase as opposed to the "established law" phase. At some point, if the IRS concludes that the capital gains treatment is bogus, it will likely challenge it in court. And Bain and other private-equity firms will defend it. And, years later, a judge or jury will issue a ruling that can be used to set future precedent. Or, alternatively, the IRS and/or Congress could issue a clarification that either explicitly allows this treatment or explicitly disavows it.

But what appears clear is that this aggressive interpretation and use of tax law has likely saved Bain and Mitt Romney millions of dollars in taxes over the years.

Read Fleischer's post here >

SEE ALSO: Many Romney Supporters Appear To Be Delusional About A Key Reason For His 13% Tax Rate

Source: http://www.businessinsider.com/law-professor-says-one-of-romneys-tax-avoidance-schemes-was-illegal-2012-8

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Syrian captors release Lebanese hostage

One of 11 Lebanese Shiite pilgrims taken hostage by Syrian rebels in May has been released and is now in Turkey, a Turkish foreign ministry spokesman told AFP Saturday.

Hussein Ali Omar "has arrived in Turkey and we are doing our best for his return to Lebanon," said the spokesman, who requested anonymity.

The spokesman added that Turkish Foreign Minister Ahmet Davutoglu had informed Lebanese Prime Minister Najib Mikati and parliament speaker Nabih Berri of the development.

Following the phone call, Mikati voiced hope that the remaining pilgrims would be freed, Lebanon's National News Agency said.

The Turkish foreign ministry welcomed the release of the kidnapped Lebanese citizen and hoped that the remaining pilgrims "will be released as soon as possible."

"It is clear that such actions as hostage-taking will benefit nobody in the region which has been passing through a delicate time," the ministry said in a statement. "Putting an end to such actions without harming anyone is quite important for regional stability."

Omar first appeared in a video aired by Al-Jazeera television on Saturday, crossing the border into Turkey and then praising his captors on the Doha-based channel, insisting that he and the others were "guests, not captives."

"We call on the Lebanese people and the dormant Arab peoples to stand up and support this oppressed people of Syria," he said in the footage.

The captors said in a statement that Omar was released as a "goodwill gesture" in response to a request by a group of Lebanese Muslim clerics, as well as a request by an unnamed aide to Turkish Prime Minister Recep Tayyip Erdogan.

But the speaker said the release does not mean the captors have abandoned an earlier demand for Lebanon's Shiite militant group to "determine its position regarding the Syrian people and the Syrian revolution."

Iran and Syria-backed Hezbollah are staunch allies of the regime of President Bashar al-Assad.

The statement said the fate of the remaining captives would be determined "after sending letters to countries neighbouring Syria, as well as all Arab and Muslim states, to inform them of the truth about the Syrian revolution."

The pilgrims were kidnapped in Syria on May 22 while on their way home from Iran.

Unverified Lebanese media reports that some of the pilgrims had been killed in an air strike on the northern Syrian town of Aazaz earlier this month triggered a spate of violence against Syrians in Lebanon.

The release followed mass kidnappings this month in Lebanon including two Turkish nationals, prompting the Ankara government to advise its nationals to avoid non-essential travel to the country that has been battling to contain an eruption of violence triggered by events in neighbouring Syria.

Several oil-rich Gulf countries have ordered their nationals to leave the country immediately in the face of threats, particularly against Saudis and Qataris whose governments are staunch opponents of the Syrian regime.

Turkey is home to thousands of refugees in its camps along the Syrian border and also provides sanctuary for rebel forces made up of army defectors in a separate camp where security is tighter.

Turkish officials denied any linkage between the kidnapping of Lebanese citizens in Syria and the abduction of the two Turks in Lebanon.

Source: http://news.yahoo.com/syrian-captors-release-lebanese-hostage-114214446.html

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Insert Coin: SmartThings wants to connect your dog, mailbox and kitchen cabinets to the internet

In Insert Coin, we look at an exciting new tech project that requires funding before it can hit production. If you'd like to pitch a project, please send us a tip with "Insert Coin" as the subject line.

Sometimes you just can't remember if you turned off the toaster oven before leaving the house. Sitting at work, you might wonder, "is my house burning down?" or "should I go home and check?" You could run home, of course, or you could just link that croissant cooker up to the internet and switch it off from your phone. SmartThings promises to let you do just that, offering a system that connects everyday physical objects to a cloud-based control center. The project aims to provide users with a bevy of end-devices -- automatic door locks, thermostats, humidity sensors, presence sensors, power outlet switches and more -- that connect to a router-like SmartThings hub. From here the user can easily see and control these devices on the SmartThings mobile app.

That alone would be pretty handy -- but the SmartThings team decided to take it a step further by building SmartApps, that is, applications for further customizing how SmartThings devices (and the user) interact with the every day objects they're attached to. The platform is going to remain open, too, allowing owners and developers to build custom applications to fit their needs. Better still, the project is on a tight time line, and aims to put its product in backer hands by December -- of course, it'll have to reach its $250,000 Kickstarter goal first. Check out the team's pitch after the break, or hit up the source link below for more details.

Continue reading Insert Coin: SmartThings wants to connect your dog, mailbox and kitchen cabinets to the internet

Filed under: Misc

Insert Coin: SmartThings wants to connect your dog, mailbox and kitchen cabinets to the internet originally appeared on Engadget on Sun, 26 Aug 2012 12:29:00 EDT. Please see our terms for use of feeds.

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Source: http://www.engadget.com/2012/08/26/insert-coin-smartthings-wants-to-connect-your-dog-mailbox-and/

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Comments due Sept. 26 on new domain names - NRA News Blog

The organization that manages the Internet domain-name process is moving ahead with plans that could dramatically broaden the list of "generic top-level domains" beyond the 22 domains in use today, such as .org and .com.

ICANN, the Internet Corporation for Assigned Names and Numbers, earlier this year received more than 2,000 applications for new top-level domains, with individuals and companies applying to register new domains ranging from .mcdonalds to .restaurant. ICANN will accept public comments on these applications through Sept. 26.

ICANN will then sift through the applications and comments to decide which domain names to approve. The organization hopes to begin rolling out new domain names in 2013.

The National Restaurant Association is part of the Coalition for Responsible Internet Domain Oversight, an effort by more than 160 business groups and companies to urge a deliberative process as domain names are expanded. CRIDO is concerned about confusion for Internet users as well as the possibility of huge new costs if businesses are forced to register new domains to protect their trademarks and brands.

Visit ICANN's website for more information about the 2,000+ applications ICANN has received or to submit comments on any of these applications.

Source: http://www.restaurant.org/nra_news_blog/2012/08/comments-due-sept-26-on-new-domain-names.cfm

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Pc Crash! How you can Obtain The most beneficial Data | Internet ...

Pc Crash! How you can Obtain The most beneficial Data Recovery Consultant

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Everyones Pc crashes now and once more. So what are you able to do just after that dreaded crash? Hire a Data Recovery Consultant.

You wouldnt let somebody throw away essential documents or files of yours, would you? Properly, dont let your laptop or computer get away with that either. Even if your company has backup files, your information is nonetheless at danger of deletion. Which is why its good to have a Data Recovery Consultant on your side.

When your tricky drive crashes, it may be a scary issue. What if y?

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Everyones Computer crashes now and once again. So what can you do following that dreaded crash? Employ a Data Recovery Consultant.

You wouldnt let somebody throw away significant documents or files of yours, would you? Well, dont let your pc get away with that either. Even if your enterprise has backup files, your information is nevertheless at danger of deletion. That is why its nice to possess a Information Recovery Consultant in your side.

When your challenging drive crashes, it may be a scary thing. What if you lose information you by no means had time to backup? What in case you will need that information to become recovered straight away? What if typical restoration procedures arent working? Accidents come about, but some thing like this is not as easy to shrug off as spilled milk. So ahead of that dreaded Pc crash, why not make a game strategy? Personally restoring your tough drive information will not be an excellent alternative but a Data Recovery firm or consultant can pull a Hail Mary for you personally.

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Stay clear of the risk of losing sensitive and significant data as well as keep away from the headache of trying to restore that information by a deadline!

Employ a consultant.

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Source: http://www.antiquarioverona.com/pc-crash-how-you-can-obtain-the-most-beneficial-data.html

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Zumba beats kickboxing, aerobics and Pilates for burning calories ...

Zumba burns more calories per minute than power yoga, cardio kickboxing, step aerobics and even advanced Pilates group classes, a study by the department of exercise and sport science at the University of Wisconsin-La Crosse found.

Zumba classes are an efficient and effective way to lose weight due to the high number of calories burned and cardiovascular intensity, the researchers found.

The study was commissioned by the American Council on Exercise and sought to determine the average exercise intensity and energy expenditure of participants in a typical Zumba class.

The group dance-fitness program, which reports 12 million class participants in 110,000 locations across 125 countries, was identified as one of the most popular workout programs in ACE?s 2012 Fitness Trends to Watch.

Exercise physiologists began the study using a test group of 19 healthy females ranging in age from 18 to 22, all of whom had prior experience in a Zumba class. To establish a baseline of fitness, study subjects each performed a treadmill test to measure their heart rate and oxygen consumption. They then completed a single Zumba class, all taught by the same instructor, while wearing a heart-rate monitor.

All participants reached a heart rate maximum of 80 percent ? an average of 154 beats per minute ? which is well within industry guidelines suggested to improve cardiovascular fitness. Class participants also burned an average of 9.5 calories per minute.

That?s more calories per minute than power yoga, cardio kickboxing, step aerobics and even advanced Pilates group classes, which were all previously tested by University of Wisconsin La-Crosse researchers.

?Just like the participants, we were surprised at how effective Zumba is in terms of its calorie-burning potential,? said ACE Chief Science Officer Dr. Cedric Bryant. ?Zumba has built an entire culture around having fun and engaging participants in this party-like atmosphere, but until now, little research has been conducted to test its effectiveness.?

Aside from its calorie-burning potential, Bryant said, Zumba is such a fun and engaging activity that many participants don?t even realize they?re expending a high amount of energy.

?The number one reason people give for not engaging in physical activity on a regular basis is the perceived lack of time,? Bryant said. ?I would argue that we find time to do things that we deem fun and engaging.?

?Our study concludes that Zumba classes can be a high-intensity cardiovascular workout for many, but we also want to note the importance of instructor expertise to ensure maximum safety for participants,? Bryant said.

American Council on Exercise is the world?s largest nonprofit fitness certification organization dedicated to providing education that helps individuals live their most fit lives.

Source: http://bangordailynews.com/2012/08/23/health/zumba-beats-kickboxing-aerobics-and-pilates-for-burning-calories-study-finds/

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UFC 151 canceled: Fighters on the undercard react

As Kevin Iole reported, UFC 151 has been canceled. The show, scheduled for Sept. 1, was supposed to feature Jon Jones' title defense against Dan Henderson. Because Henderson sustained a knee injury and Jones turned down Chael Sonnen as a replacement, the entire Las Vegas event has been scrapped.

Jones will go on to fight Lyoto Machida at UFC 152 in Toronto while Henderson rehabilitates, but the card had 10 other fights featuring 20 other fighters. Though the fights will likely be put on other, future cards, moving a fight can severely affect their finances.

With most fighters making the Octagon three or four times a year and only getting paid by the UFC after a fight, they plan their finances around fight dates. Charlie Brenneman, who was supposed to face Kyle Noke at UFC 151, tweeted his unhappiness to Jones.

Shane Roller was scheduled to fight Jacob Volkmann and didn't believe the news at first.

Danny Castillo would like to know if you could spot him a $50.

Lightweight Joe Lauzon was not scheduled for the card, but wrote a good explanation as to why fighters would be angry about the cancellation.

Not only has this screwed over all the fans that bought tickets, non refundable airfare, took off work, made arrangements, etc? but think of all the fighters. Fighters that put in full camps, flew people in that helped them trains, etc. By the time I am actually fight, I spend close to 20k between corners, flights, expenses, coaches, etc? and then to have the whole show cancelled because ONE guy didn't want to fight. This ONE guy that had trained an entire camp, who was the CHAMP and at the top of his weight class,? who was going to fight someone who didn't do the camp, and was fighting UP a weight class.

What is your reaction? Were any Cagereaders planning on attending UFC 151? Tell us in the comments, on Facebook or on Twitter.

Other popular content on Yahoo! Sports:
? Video: Will Roger Clemens, 50, make it back to the majors?
? Seahawks name Russell Wilson their Week 3 preseason starter
? Pat Forde: College football's real movers and shakers

Teen Mom Recap: Maci Bookout Can't Let Ryan Edwards Go; Amber Portwood Loves Glitter

Maci Bookout apparently needs a reality check.

Having agreed to have their own celebrations for son Bentley's birthday, and with him in a serious relationship with someone else, she must be totally over her baby daddy Ryan Edwards this time right? Mostly? Maybe? A little?

Let's find out in this week's recap!

Mace decides to celebrate Bentley's b-day at Pump It Up ... and promptly urges the toddler to call Ryan and invite him to the shindig. Oye. Minus 10.

Bentley left a voicemail. When Ryan returned the call, Maci handed Bentley the phone and had him ask again. Girl reeks of desperation at this point.

Ryan couldn't go, and while he's far from Dad of the Year, we give him a pass here ... remember Maci Bookout crashing his family vacay? Plus 20.

Upon picking up Bentley, Ryan received an earful from Maci while his GF Dalis seethed beside him. Think Maci will learn from this? No? Minus 15.

Having been dumped last week, Farrah Abraham and her mom wash their hands of Daniel. "That's a bad sign," Debra says. No kidding. Plus 5.

SIDE NOTE: You have to watch Farrah Abraham's "On My Own" music video. It defies description. Don't quit your day job Farrah ... whatever it is.

"When I'm done with something, I'm done with it," says Farrah, re: Daniel. Well, unless we're talking about Derek Underwood of course. Minus 30.

Fortunately for Farrah, Sophia is with grandma for another month, so she can focus 100 percent on school ... specifically BARTENDING. Minus 20.

Catelynn and Tyler's grandparents - his mom Kim and her mom April - express their desire to have a new storyline relationship with Carly. Plus 5.

Adoption counselor Dawn totally puts the kibosh on that. Time? Killed. Plus 5.

The HECK is Amber Portwood doing to herself with all that glitter?? Minus 25.

Leah is genuinely sad to bid mom farewell. Poor girl. Minus 35.

Gary promises that once "this bitch-ass no-contact order" is gone, their family will finally be back to normal. Or she'll go to prison. Minus 40.

EPISODE TOTAL: -140. SEASON TOTAL: -225.

Source: http://www.thehollywoodgossip.com/2012/08/teen-mom-recap-maci-bookout-cant-let-ryan-edwards-go/

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