Minnesota Agricultural Land Tops $14,000 per Acre | LandReport.com

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Wed Oct 31 13:55:27 2012
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Source: http://www.landreport.com/2012/10/minnesota-agricultural-land-tops-14000-per-acre/

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Soundtrack to history: 1878 Edison audio unveiled

SCHENECTADY, N.Y. (AP) ? Researchers have recovered and digitized what experts say is the oldest playable recording of an American voice and history's first-ever recorded musical performance.

Also included: the first recorded blooper.

The recording was done on a sheet of tinfoil on a phonograph invented by Thomas Edison and made in St. Louis in 1878. It opens with a short cornet solo and is followed by a man reciting nursery rhymes.

Near the end of the 78-second recording, the man laughs after messing up one of the words to "Old Mother Hubbard."

The tinfoil and the newly digitized recording was played publicly Thursday by a museum in Schenectady (skeh-NEHK'-tuh-dee), N.Y., where Edison founded the General Electric Co.

Experts at California's Berkeley Lab recovered the recordings using technology developed for the project.

Source: http://news.yahoo.com/soundtrack-history-1878-edison-audio-unveiled-064429849--finance.html

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5 reasons you should take out travel insurance | Cheapflights.com

Not sure if it?s worth taking out travel insurance? Here are five reasons why you should.

1. Medical attention does not come cheap
   Accidents and illness can strike you anywhere, anytime. It?s just a fact of life. And there are many places around the world where the risk of a medical emergency is much greater than at home. Whatever you need treatment for ? be it life-saving surgery after a car crash, the leg put in a cast after a fall skiing or round the clock care for acute malaria ? you can be sure it?ll be expensive. What?s more, you could find yourself in need of medical attention in a country with a very limited health system. In those cases repatriation cover could be the thing that saves your life. In our eyes, the case for taking out travel insurance is made alone on medical grounds. Be sure to check the maximum cost of medical expenses you?re covered for.
2. Natural disaster
   Mother Nature cares not whether or not you have a trip lined up. Earthquakes, volcano eruptions, tropical storms ? there are many and varied ways the natural world can stop or cut short your travels. Many, not all, policies will help you leave a dangerous area quickly or provide support while you wait to evacuate. Others will provide compensation if your trip is canceled (again, not all do).
3. Theft
   By the very nature of travel, your possessions are at risk of theft. Insurance will help you replace travel documents while out on the road and possessions upon return from home (it?s worth paying careful attention to the excess charge in the theft portion of any policy).
4. Mistakes happen
   From time to time, travelers are involved in incidents that affect other people or other people?s property. In an ever more litigious world, it?s worth having legal protection (ensure a liability clause is included in your coverage).
5. Your travel operator/airline/tour company goes bankrupt
   In the past, most journeys were booked face-to-face through well-established companies that were essentially financially bullet proof. There are so many companies nowadays, many of which are only accessible through the internet, offering travel services. The many bankruptcies in the industry in recent years are evidence alone of why you need protection from poorly run organizations.

Written by insider city guide series Hg2 | A Hedonist?s guide to?

(Image: AMagill)

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Source: http://news.cheapflights.com/5-reasons-you-should-take-out-travel-insurance/

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The Five Steps of Franchising a Business

Brian, thanks for simplifying the process of franchising a business. When broken down into the five steps, the concept is much less complicated, however, I agree with you when you advise people to seek professional advice and assistance from experts like you at Sunbelt before moving forward. Great show, thanks again.

Source: http://toledobizconnecttv.com/the-five-steps-of-franchising-a-business/

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AngloGold to fire 12,000 South Africa strikers

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GLHFCasting ? How Does Car Insurance Work?

Sturgeon County Car Insurance There are more cars and drivers hitting the road every year. With countless cars on the road, accidents will happen. The difference between a minor aggravation and major pain can be automobile insurance. How can you decide what insurance you require and how to buy it? Required coverage varies by state/province but usually includes the following:Pays for damages due to bodily injury and property damage to others for which you are responsible. Bodily injury damages include medical expenses, lost wages and pain and suffering. Property damage includes damaged property and loss of use of property. It also covers your defense and court costs if you are sued. State laws usually mandate minimum amounts, but higher amounts are available and usually recommended. Personal injury protection: This is required in some states and is optional in others. Sometimes referred to as no-fault coverage, this pays the medical treatment for you or your passengers regardless of who was at fault. It may also pay for lost earnings, replacement of services and funeral expenses. State law usually sets minimum amounts. Medical payments: This type of coverage is available in non-no-fault states and will pay no matter who is responsible for the accident. It pays for an insured person?s reasonable and necessary medical or funeral expenses for bodily injury from a crash. Collision: This pays for damage to your car caused by a collision. Comprehensive: This applies if your car is stolen or damaged by causes other than collision, including fire, wind, hail, flood or vandalism. Uninsured motorist: This pays for damages when an insured person is injured in a crash caused by another person who does not have liability insurance or by a person who cannot be identified (usually a hit-and-run driver). Under- insured motorist: This pays for damages when an insured person is injured in a crash caused by another person who does not have enough liability insurance to cover the full amount of the damages. Other coverage, such as emergency road service and car rental, is also available.Your auto insurance payments vary by company and will depend on several factors, including: * What coverage you select * The make and model of the car you drive * Your driving record * Your age, gender and marital status and * Where you live Many people think of auto insurance as a necessary evil, but it can save your financial well-being. Evaluate your needs, do your research and with the help of your insurance agent make the decision that best suits you. More On Vehicle Insurance

Source: http://www.glhfcasting.com/how-does-car-insurance-work-14/

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Amazon says new $199 Kindle Fire HD is top seller

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NCAA Hockey rankings 2012: Boston College back to No. 1

After falling to No. 3 in the previous poll, the Boston College men's hockey team is back to No. 1.

After falling to No. 3 in the poll after losing its season opener, the Boston College men's hockey team is back to No. 1 in the USCHO.com poll.

The Eagles received 27 of the 50 first place votes and moved ahead of Minnesota, who was No. 1 in the poll last week. Boston College has 962 overall points, giving them a 52 point lead over Minnesota. The Eagles moved up thanks to a 2-0 weekend in which they knocked off Massachusetts on the road then Northeastern at home. BC is now 2-1 on the season.

Boston College wasn't the only area team in the top 20 of the poll this week as Massachusetts-Lowell, Boston University, Northeastern and Harvard were also ranked. Massachusetts-Lowell dropped one spot from last week, falling from No. 10 to No. 11. BU also dropped, falling two spots to No. 13 while Northeastern dropped one spot to No. 15. Harvard is yet to open its season, but remained No. 17 in the poll.

Massachusetts received two votes in this week's poll. This is the first time it received a vote since the first poll of the season.

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?

Source: http://boston.sbnation.com/hockey-east/2012/10/22/3540610/2012-college-hockey-rankings-standings

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Blue Iguana Slithers Back from Extinction

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'Out of Africa' expansion has genetic sign

Published: Oct. 22, 2012 at 7:30 PM

PALO ALTO, Calif., Oct. 22 (UPI) -- Anthropological and genetic records have illuminated the "Out of Africa" human expansion that occurred about 45,000 to 60,000 years ago, researchers say.

As a small group of modern humans migrated out of Africa into Eurasia and the Americas their genetic diversity was substantially modified, geneticists at Stanford University report in the Proceedings of the National Academy of Sciences.

However, genomic projects haven't fully taken into account the rich archaeological and anthropological data available, they said, and their review of both sides of the story provides a foundation that could lead to better understanding of ancient humans and, possibly, genomic and medical advances.

"People are doing amazing genome sequencing, but they don't always understand human demographic history" that can help expand an investigation, review co-author Brenna Henn said.

The anthropological information can help geneticists understand genetic changes that emerge over time, the researchers said.

For example, geneticists have determined that genes for lactose intolerance and gluten sensitivity began to emerge in populations expanding into Europe around 10,000 years ago.

Anthropology can help explain this, the researchers said; It was around this time that humans embraced agriculture, including milk and wheat production, and the populations that prospered -- passing on these mutations -- were those that embraced these unnatural food sources.

This is an example of how human migrations drove a new form of natural selection, researchers Marcus Feldman said.

"If you know something about the demographic history of populations, you may be able to learn something about the reasons why a group today has a certain genetic abnormality -- either good or bad," he said.

Source: http://pheed.upi.com/click.phdo?i=3cabdcf95b8a4f9eaaafa4d1bfc6aa79

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Video: Social Security Taxes

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Source: http://video.msnbc.msn.com/cnbc/49507757/

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Analyst Claims That the iPad Mini Has Two Cameras and Can Fit Inside Your Pocket

Though analysts usually know nothing more than regular ol' John Apple Fan at home, they do sometimes get access to tech factories and shredded supply chain documents hinting at upcoming products. One analyst, Topeka Capital's Brian White, claims to have actually held an iPad Mini prototype and even put it in his pocket. More »

Source: http://feeds.gawker.com/~r/gizmodo/full/~3/d1MFb2YYAyI/analyst-claims-that-the-ipad-mini-has-two-cameras-and-can-fit-inside-your-pocket

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How Many People Know How Smart You Are? | Keller Media

Writ?ten by Wendy Keller

Did you know that Keller Media is hold?ing a?non?fic?tion writ?ing con?test?in honor of their new?Face?book page? ?Check it out here?and don?t for?get to??Like??our new?look!!

A plat?form doesn?t have to be scary; it?s just a means to an?end

?

It?s safe to say that your mom thinks you?re really some?thing spe?cial. If you?re lucky, so does your part?ner and maybe, if they?re under 12, so do your kids.? But when it comes to sell?ing your book to a pub?lisher ? or to the world ? your imme?di?ate cir?cle of friends and fam?ily doesn?t count much.? Even if they all have told you that you should write a book, they could be?wrong.

In pub?lish?ing, two things mat?ter: your plat?form (that is, how many com?plete strangers think you?re cool, smart, knowl?edge?able or oth?er?wise worth lis?ten?ing to) and your con?tent. In that?order.

A great idea + no plat?form = no sold?books.

A great plat?form + a decent idea = con?tract with a publisher.

If you?re hav?ing trou?ble GETTING that con?tract with a pub?lisher, don?t waste your time pur?su?ing another hand?ful of agents.? Don?t rush out to self-publish, because if no one wants your book now, no one is going to want it just because you?ve self-published. (There are few mercy sales in the?world!)

Stop for a minute.? Be log?i?cal.? Real?ize that grow?ing your fan base, your plat?form, the group of peo?ple who want to know what you know so that their own lives can be bet?ter, MUST be done.? Before you pub?lish or even self-publish.

Here?s a free tip:? start a Pub?lic Fig?ure page on Face?book.? Really. Even if the term ?pub?lic fig?ure? seems grandiose.? Wanna know what a good one should look like?? Type in the names of a few of your favorite authors.? Do that. Copy them.? You gotta start some?where, why not here? It?s free.? You can learn if the world REALLY want what you have to say by say?ing it in sound bytes to the world via Facebook.

While your mom may be right that you?re not only smart but also cute as a bug?s ear, you?ll sell more books and impress more pub?lish?ing pro?fes?sion?als if you show up with thou?sands of Face?book fans in?tow.

Want more great advice?

Since you?ve read this far, I?ll let you have this one for free! Grab a FREE ver?sion of my e-book filled with tips for snag?ging an?agent!

Image cour?tesy of Flickr.

Filed Under: Featured

Tags: book writing ? keller media ? literary agent ? platform tips ? publishing ? write tips

Source: http://www.kellermedia.com/how-many-people-know-how-smart-you-are/

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Wall Street Week Ahead: Investors face earnings blitz with dread

NEW YORK (Reuters) - U.S. earnings started the quarter on the wrong foot, and things have only gotten worse.

Expectations for the third quarter were dismal, with forecasts for a decline in profits from a year ago. But a recent flurry of high-profile reports has investors scowling at the weak revenue numbers, adding to worries about the state of the U.S. economy and the outlook for corporate America.

"The earnings season is not looking very bright," said Larry Peruzzi, senior equity trader at Cabrera Capital Markets Inc., in Boston.

International Business Machines , General Electric and Microsoft fell short of revenue expectations, creating a sour mood early in the third-quarter reporting period.

The third quarter is among the most important for investors and economists because it is when companies begin to give a better picture of what the following year may look like.

IT'S RAINING NUMBERS

The pace of earnings reports will accelerate next week, with eight Dow components and 155 S&P 500 companies scheduled to release results. Tech heavyweight Apple Inc will be among them.

Just 38 percent of S&P 500 companies beat expectations on revenue in the past week, compared with 41 percent since the start of the reporting period, and well below the 62 percent long-term average, Thomson Reuters data showed.

On the earnings side, the data has been slightly more upbeat: 62 percent of companies that reported this week beat expectations versus 60.3 percent since the start of the earnings period, and the 62 percent long-term average, the data showed.

Investors have sold off shares after weak results, and more profit taking may be in store for stocks, given the big gains they've seen since the start of the year, Peruzzi said.

Friday's sell-off gave Wall Street its worst day in four months. The market's decline came on the 25th anniversary of Black Monday, when the Dow Jones industrial average plunged 22.6 percent in its worst one-day percentage loss ever.

The S&P 500 ended the week up just 0.3 percent. That's a modest showing when compared with its gain of 2.3 percent in the first three days alone.

For the year, the benchmark S&P 500 Index is still up 14 percent.

Much is riding on Apple, especially given the weakness in technology earnings so far this reporting period. Besides IBM and Microsoft, Intel and Google disappointed Wall Street with their results this week as well. Google's big miss came as a shock to many investors.

Apple "is certainly a bellwether, and today more than any other stock, sets the mood for investors," said Lawrence Creatura, portfolio manager at Federated Investors in Rochester, New York.

Besides Apple, results are expected next week from Caterpillar , Yahoo , United Parcel Service and Whirlpool .

THE UGLY TRUTH

Based on results from 116 companies and estimates for the rest, earnings for S&P 500 companies are expected to decline 1.8 percent from a year ago - the first such decline in three years. Without Apple, that decline would be about 2.3 percent, according to Thomson Reuters earnings analyst Greg Harrison.

Outlooks from U.S. companies have added to worries.

So far for the fourth quarter, there have been 17 negative outlooks from companies, no positive outlooks and one in line. That compares with 11 negative outlooks, two positive outlooks and two in line at a comparable period for third quarter guidance, Thomson Reuters data showed.

"Now is when the truth is revealed," Creatura said. "Now is when management teams begin to bracket what 2013 results might look like."

FED TO GRAB ATTENTION

Taking some of the focus away from earnings next week will be the Federal Reserve's policy meeting on Tuesday and Wednesday. After last month's meeting, the Fed announced its third round of aggressive economic stimulus, causing stocks to rally despite a slew of earnings warnings.

While investors welcomed the Fed's plan for more economic stimulus, known as quantitative easing, the move underscored worries that the U.S. economy may be in worse shape than feared.

Worsening macroeconomic conditions, namely sluggishness in the U.S. economy along with a dramatic slowdown in Europe and weakness in China, have been among the chief reasons cited by companies in their warnings about earnings and revenue.

U.S. economic indicators to watch next week will include new home sales for September on Wednesday and durable goods orders for September on Thursday, followed by the first look at third-quarter GDP on Friday, as well as the final reading for October on consumer sentiment from the Thomson Reuters/University of Michigan surveys.

(Reporting by Caroline Valetkevitch; Editing by Jan Paschal)

Source: http://news.yahoo.com/wall-street-week-ahead-investors-face-earnings-blitz-001535286--business.html

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CEA officially brands 4K as Ultra HD, gets ready for a flood of new displays at CES

Now that HDTV is "the new normal" according to Nielsen (its most recent stats say more than 75 percent of US households have one) then naturally, it's time to upgrade to 4K. This week the Consumer Electronics Association officially dubbed such screens -- with characteristics including at least eight million active pixels, and 3,840 x 2,160 resolution, among other things -- Ultra High-Definition, or Ultra HD in order to help educate consumers about the new tech. The ITU already laid down its spec recommendations for Ultra High Definition TV so the industry should be able to move forward in unison pushing super high-res displays across the land. Of course we did say "should," and Sony is already informing media outlets that it plans to market its 4K products as "4K UHD." Whatever it's called, we saw 84-inch screens from multiple manufacturers announced recently, and with the CEA's announcement we're penciling in a few more pixel-dense models for the big Las Vegas show in January.

Filed under: Home Entertainment, HD

CEA officially brands 4K as Ultra HD, gets ready for a flood of new displays at CES originally appeared on Engadget on Sat, 20 Oct 2012 12:44:00 EDT. Please see our terms for use of feeds.

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Source: http://feeds.engadget.com/~r/weblogsinc/engadget/~3/MBaZBXliEqA/

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22 Tools Every Internet Marketer Must Have To Make Money Online ...

Posted on October 20, 2012

Every once in a while I?ll give away a treat where the content is so valuable, I have to think twice about offering it for free. This is one of those pieces of content. Many of you often ask what tools I use to build my online business and which products, services and programs you should be using to grow yours. So here it is: 22 Tools Every Internet Marketer Must Have To Make Money Online.

Typically I would offer this as a free gift through a lead capture page, but since sending this to my email list and getting such great feedback, I though why not, everyone who reads this blog should have access to this free report. Why? Because it can help you streamline your business and stop wasting money and time on products that don?t work or give you limited results.

So here is you free copy of 22 Tools Every Internet Marketer Must Have To Make Money Online. All I ask is that you leave a comment if you enjoyed it and share it with someone else you think can benefit from it.

22 Tools Every Internet Marketer Must Have To Make Money Online

List of Tools In The Free Report1. WordPress2. Hostgator3. Aweber4. Ninja Affiliate5. Woo Themes6. Optimizepress7. Market Samurai8. Clicky9. Camtasia10. MLM PLR Store11. Elance and oDesk12. 99 Designs13. MindMeister14. Hootsuite15. Amazon S316. SEO Pressor17. PayPal18. Affiloblueprint19. MeetingBurner20. Godaddy21. Pop Up Domination22. Empower Network?

This free report is filled with Online Marketing Tools that are the ultimate tools, resources and services for any online marketing business.

Browse this list of 22 online marketing tools that includes internet marketing tools for keyword research, tracking, content creation, webinars, graphic design, seo optimization, passive residual income and more!

I have complied a list of the best online marketing tools to help you stay competitive and in income producing mode. The? internet marketing tools you?ll find in this comprehensive list were chosen because they are the best the industry has to offer in regards to? raising your productivity, boosting your traffic, improving your online marketing efforts and streamlining your brand.

22 Tools Every Internet Marketer Must Have To Make Money Online

These online marketing tools are tried and tested by expert online marketers and many are considered industry standard. Try out the marketing tools listing in the free report to boost your income and exposure as a reputable internet marketing that knows how to make money online.

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Source: http://andreabolder.com/2012/22-tools-every-internet-marketer-must-have-to-make-money-online/

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Two men, one woman shot in Marrero on Friday night | NOLA.com

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Source: http://www.nola.com/crime/index.ssf/2012/10/jefferson_parish_sheriffs_depu_10.html

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Real Estate Law (Real Estate Law (Karp, James)) - Independent ...

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This comprehensive survey of real estate law is known for its numerous learning aids and easy-to-understand writing style. Real Estate Law incorporates the latest legal trends, numerous case studies, and multiple features to stimulate classroom discussion and enhance material retention. Highlights: ? Student Study Guide CD-ROM with interactive case studies help students apply complex principles while giving adopters a platform for classroom assignments ? The Changing Landscape sections explore the future of real estate law ? Key terms with page references allow for quick review of important concepts

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Source: http://independentsalescontractor.earn-cash-make-money.net/2012/10/20/real-estate-law-real-estate-law-karp-james/

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Royal Society Runs Science Women Wiki Marathon

The Royal Society is looking for volunteers create or enhance entries on female scientists, mathematicians and engineers. Karen Hopkin reports

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Quick: name a famous female scientist. If you said "Marie Curie," you?re not alone. In fact, a lot of people can?t think of a single other example. Well, England's Royal Society is fixin? to rectify that. On Friday, October 19th, it?s sponsoring a Wiki-editing marathon for articles about women in science.

Wikipedia is the go-to source for information on pretty much everything. But its coverage is a little light when it comes to the achievements of women in science, technology, engineering and math. So the Royal Society is looking for volunteers with wi-fi and a bit of Wiki knowhow to create or enhance entries on female scientists.

Suggestions include Lilian Bland, the first woman to build and fly her own aircraft; Martha Ludwig, who helped solve the first protein crystal structure done in the US; and Barbara Crawford Johnson, the only woman to serve on the NASA team that engineered the moon landing.

You can take part in the effort using Twitter. The hashtag is #WomenSciWP. That?s women-S-C-I-W-P. So give Marie Curie a well-earned rest and help other women in science get the wiki-recognition they deserve.

?Karen Hopkin

[The above text is a transcript of this podcast.]
?

Source: http://rss.sciam.com/click.phdo?i=af9e566cec6a7e3021642e601b426a5f

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Private Spaceflight Industry at Big Turning Point, Experts Say

LAS CRUCES, N.M. ? The burgeoning field of commercial spaceflight is at a major turning point, industry experts say.

"It's not an exaggeration to say that 2012 has really been an inflection point," former astronaut Michael Lopez-Alegria said Wednesday (Oct. 17) here at the eighth annual International Symposium for Personal and Commercial Spaceflight.

Lopez-Alegria, who serves as president of the Commercial Spaceflight Federation, said there is "a sea change going on" both in terms of achievements within the industry and the perception of this industry to the outside world. He highlighted major milestones from the past year, including the first launch of a private spacecraft to the International Space Station (the SpaceX Dragon mission in May, as well as its follow-up flight this month), and the continued development work on private spacecraft by companies such as Boeing, Sierra Nevada, and Blue Origin.

Likewise, in the realm of suborbital spaceflight ? flights that don't make a complete circle around Earth but reach space for a few minutes ? a handful of companies such as Virgin Galactic, XCOR, Masten Aerospace and Armadillo Aerospace continue to test their vehicles in preparation for offering space tourist flights in the coming years.

"I can't help thinking we're in the midst of something big," Lori Garver, deputy chief of NASA, said of the growing commercial space industry. "These are incredibly exciting times and I am so, so pleased and proud that NASA can play a small role."

NASA has sponsored competitions for commercial vehicles to carry both cargo and crew to the International Space Station, which currently relies on Russian spacecraft for transportation in the wake of the space shuttle's retirement. The SpaceX cargo launch earlier this month was the first of 12 scheduled delivery missions for the firm, and other companies like Orbital Sciences plan to begin cargo flights soon. [Dragon Launches 1st Space Station Cargo Trip (Photos)]

These competitions haven't been instituted without resistance by some in Congress, who question the safety and reliability of commercial spacecraft, and have pushed for less funding for private spaceflight.

"Amid the mistrust and subpoenas, it's hard to remember sometimes how much progress we've made," Garver said.

Many commercial space companies still face an uphill climb, both in developing complex technology and in growing a market beyond NASA for their services.

"This industry loves hard stuff," Roger Krone, president of Network and Space Systems at the Boeing Company, said today (Oct. 18). "We just thrive on challenge. If we wanted to do something easy or simple we wouldn't be in this business. We all want to be part of something that's new and exciting."

You can follow SPACE.com assistant managing editor Clara Moskowitz on Twitter @ClaraMoskowitz.?Follow SPACE.com on Twitter?@Spacedotcom. We're also on Facebook?&?Google+.

Copyright 2012 SPACE.com, a TechMediaNetwork company. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

Source: http://news.yahoo.com/private-spaceflight-industry-big-turning-point-experts-112532921.html

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Evernote for Android gets new offline notebooks, widgets and more

Evernote has already revamped a few of its offerings this month, and it's now brought some changes to its Android app as well. That includes new offline notebooks for premium subscribers that'll let you download multiple notebooks in one shot, a pared down note editor toolbar, retooled Action Bars for Android tablets and a new resizable Grid Widget for your homescreen. Not surprisingly, Evernote also says that the update includes a slew of other fixes and tweaks that promise to make the app "faster and more reliable," and it's promising that there's still "lots more to come." You can find the updated app in the Google Play store at the link below.

Filed under: Software, Mobile

Evernote for Android gets new offline notebooks, widgets and more originally appeared on Engadget on Fri, 19 Oct 2012 15:31:00 EDT. Please see our terms for use of feeds.

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Source: http://feeds.engadget.com/~r/weblogsinc/engadget/~3/dqctR232fVs/

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Income tax for year of death of the deceased deductible according to ...

Cologne, Nordrhein-Westfalen ( freepressreleases ) October 19, 2012 ? http://www.grprainer.com/en/Law-of-Succession.html The verdict of the German Federal Finance Court (BFH) of the 04.07.2012 (AZ: II R 15/11) strongly portrayed the point in which the income tax debt for the death year of the departed is actually tax deductible.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Dsseldorf, Hamburg, Munich, Stuttgart, Frankfurt www.grprainer.com explain: Consequently, going forward, the debts belonging to the deceased, consisting of church taxes, as well as, the solidarity surcharges, can be subtracted before computation of the inheritance tax by the taxation office.

It is apparent how the heir, determined by 1967 para. 1 of the German Civil Code, is generally accountable and thus responsible for the debts that the deceased left behind, not to mention that any sort of unpaid income tax is recognized as part of this particular debt. These types of debts can, in keeping with 10 para. 5 nr. 1 of the Inheritance tax law, be deducted from the net worth of the inheritance ? ahead of determining the inheritance tax.

The German Federal Court of finance takes the stance that the abatement of taxes does not need to just encompass taxes at the time of passing of life, but also the tax requirements that the passed on person, as a tax payer, had expressed by way of realizing lawful tax discount claims that build up after the calendar year of passing of life. Thus, in line with the BFH, it all depends whether the passed had expressed valid tax write offs in the past year in question. On the flip side, it matters not that the actual taxes build up at the end of the year, fundamentally right after the death of departed. This does not stand against the deadline concept ( 9, 11 of the inheritance tax law) in connection with the inheritance tax.

In this specific case, it was vital to the heir for the reason that, following the deduction of the income tax debts for the passing year of the loved one, the heir was required to pay for significantly less inheritance tax. It is definitely advisable for beneficiaries, who were refused the deduction of tax debts in figuring out the inheritance tax, to have a skilled lawyer at your side to find out if his or her situation provides similarities and when it is necessary to utilize judicial procedures.

http://www.grprainer.com/en/Law-of-Succession.html

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Source: http://www.freepressreleases.com/income-tax-year-death-deceased-deductible-federal-court-finance/268059

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Searching for a silver bullet: Measuring biodiversity to inform species conservation

Searching for a silver bullet: Measuring biodiversity to inform species conservation

Thursday, October 18, 2012

Ecologists in the University of Georgia Odum School of Ecology have found that evolutionary diversity can be an effective method for identifying hotspots of mammal biodiversity. In a paper published Oct. 17 in the journal Proceedings of the Royal Society B, they report that evolutionary diversity can be an effective proxy for both the sheer number of species as well as their characteristics and ecological roles. Their findings could help conservation organizations better protect threatened species across the globe.

There are several measures of biodiversity, including species richness?the number of species in a given area?and evolutionary diversity?how closely related the species in an area are to one another. A third measure, trait diversity, or the variation in biological and ecological characteristics across an area's species, is less commonly used but is potentially the most important in terms of conservation.

"Trait diversity is a key element when we think about biodiversity in terms of ecosystem resilience against perturbation or the stability of the system against sudden lethal events," said Shan Huang, a doctoral student in the Odum School and the study's lead author. "But trait diversity is very difficult to quantify at a scale that's meaningful for conservation prioritizing."

Decisions about which areas to conserve to protect threatened species typically have been based on species richness alone. Huang and her coauthors John Gittleman, dean of the Odum School, and Patrick Stephens, an assistant research scientist, wanted to determine whether there was any agreement between species richness, evolutionary diversity and trait diversity and, if so, whether one of the measures could serve as a good representative of all three?or, as Huang described it, a "silver bullet."

"That would make it a whole lot easier and cheaper and more straightforward to make decisions about where to conserve," Gittleman said.

The team first had to decide how to measure trait diversity in a meaningful way for conservation purposes. The most common method is known as trait variance, a straightforward mathematical measure of traits within communities.

"Imagine a community of mammals that consists of just two species?mouse and elephant," Stephens said. "If you just measure the difference between their body sizes, for instance, you could conclude that this was a very diverse community."

The researchers weren't satisfied that trait variance provided enough useful information about the roles species play in an ecosystem, so Stephens developed a new way of measuring trait diversity, calling it trait bin filling. A trait bin represents an order of magnitude of a particular trait.

"For example, body mass in terrestrial mammals spans eight orders of magnitude, from a mouse or a shrew being the smallest to an elephant being the largest," he said. "There are all sorts of things in the middle?deer, dogs, humans, etc. To tie it back to conservation, if you have two animal species that differ by an order of magnitude in body mass, you know they're doing very different things from each other ecologically."

Huang agreed. "Trait variance is not a very intuitive way to look at site biodiversity. But if you know how many bins are filled, it essentially tells you how many types of animals you have. It's very straightforward and easy to quantify."

Working with enormous databases?PanTHERIA, an online global compendium of biological and ecological information about all known living mammal species, and the IUCN mammal species database, which was initiated by their Global Mammal Assessment and includes all known mammals' geographic range and threat status?Huang and her colleagues analyzed and compared species richness, evolutionary diversity and trait diversity of terrestrial mammal communities across the world.

"Our ideal hypothesis was that all the measures would agree," Gittleman said. "Of course, ecology and conservation never work as cleanly as that."

The team found that while species richness and evolutionary diversity correlate very well, agreement with trait diversity depended upon whether it was measured in terms of variance or bin filling. In general, evolutionary diversity did a better job of predicting trait variance and roughly as well as species richness at predicting bin filling.

"The main point is that evolutionary diversity could be a reliable representative of biodiversity," Huang said. "In some cases, it's as good as species richness, in some cases better. Also, because it's based on molecular data, it's the measure of biodiversity that correlates with genetic diversity, so it's a meaningful surrogate."

There are practical reasons why this is good news for those interested in conserving threatened species. "With new molecular techniques, it's much easier, faster and cheaper to come up with an evolutionary tree than going out and counting species in the field," Gittleman said. "This is a sort of shortcut."

Huang cautioned that the correlation was stronger for some traits than others. "This might imply that the diversity of some traits is more influenced by contemporary ecological interactions and environmental conditions than by evolutionary history," she said, adding that further exploration was warranted.

"In terms of next steps, we need to know for which areas and species there is disagreement or incongruence," said Gittleman. "That may tell us about the biology and ecology of species distributions or something about the different levels of threat. And it may say something about the process of extinction itself."

###

University of Georgia: http://www.uga.edu

Thanks to University of Georgia for this article.

This press release was posted to serve as a topic for discussion. Please comment below. We try our best to only post press releases that are associated with peer reviewed scientific literature. Critical discussions of the research are appreciated. If you need help finding a link to the original article, please contact us on twitter or via e-mail.

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Source: http://www.labspaces.net/124565/Searching_for_a_silver_bullet__Measuring_biodiversity_to_inform_species_conservation

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Ann Romney says no more campaigns if they lose

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