'Nanoslinky': A novel nanofluidic technology for DNA manipulation and measurement

ScienceDaily (Mar. 21, 2012) ? Remember Slinky?, the coiled metal spring that "walks" down stairs with just a push, momentum and gravity? Researchers at the National Institute of Standards and Technology (NIST) have developed their own version of this classic -- albeit 10 million times smaller -- as a novel technology for manipulating and measuring DNA molecules and other nanoscale (billionth of a meter) materials.

In the first of two recent papers, Samuel Stavis, Elizabeth Strychalski and colleagues demonstrated that a nanoscale fluidic channel shaped like a staircase with many steps (developed previously at NIST and Cornell University) can be used to control the otherwise random drift of a DNA molecule through a fluid. Squeezed into the shallowest step at the top of the staircase, a strand of DNA diffuses randomly across that step. The DNA molecule seeks to increase its entropy -- the universal tendency towards disorder in a system -- by relieving its confinement, and therefore, "walks" down onto the next deeper step when it reaches the edge. The motion of the molecule down the staircase, which the researchers termed "entropophoresis" (entropy-driven transport), ends when it becomes trapped on the deepest step at the bottom. Because this motion resembles that of a Slinky?, the researchers nicknamed their system the "nanoslinky." The researchers found that DNA molecules of different sizes and shapes descended the staircase at different rates -- which suggests the structure could be used to separate, concentrate and organize mixtures of nanoscale objects.

Stavis says that this novel technology provides advantages over traditional nanofluidic methods for manipulating and measuring DNA. "Control over the behavior of a DNA molecule is built into the staircase structure. After placing the molecule on the top step [by driving the DNA strand up the staircase with an electric field], no external forces are needed to make it move," Stavis says. "The staircase is a passive nanofluidic technology that automates complex manipulations and measurements of DNA."

This NIST advance in nanofluidic technology dovetails nicely with a NIST innovation in measurement science -- specifically, determining the size of a DNA molecule in nanofluidic "slitlike confinement" imposed by the narrow gap between the floor of each step and the ceiling of the channel. In the "nanoslinky" system, Strychalski explains, the coiled and folded DNA strand contracts progressively as it moves down the steps. "Because there are many steps, we can make more detailed measurements than previous studies," she says.

Getting the most from those measurements was the goal of the research reported in the NIST team's second paper.? "The challenge was to make our measurements of DNA size more quantitative," Strychalski says.

Previous measurements of DNA dimensions in nanofluidic systems, Strychalski says, have been limited by imaging errors from the optical microscopes used to measure the dimensions of DNA molecules labeled with a fluorescent dye. "The first problem is the diffraction limit, or the optical resolution, of the fluorescence microscope," she says. "The second problem is the pixel resolution of the camera. Because a DNA molecule is not much larger than the wavelength of light and the effective pixel size, images of fluorescent DNA molecules are blurred and pixilated, and this increases the apparent size of the molecule."

To improve their measurements of DNA molecules during their descent, the NIST researchers used models to approximate the effects of diffraction and pixilation. Applying these "numerical simulations" to the images of DNA molecules confined by the staircase made the final measurements of DNA size the most quantitative to date. These measurements also showed that more work is needed to fully understand this complicated system.

According to Stavis and Strychalski, the staircase is a simple prototype of a new class of engineered nanofluidic structures with complex three-dimensional surfaces. With further refinements, the technology may someday be mass produced for measuring and manipulating not just DNA molecules, but other types of biopolymers and nanoscale materials for health care and nanomanufacturing.

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The above story is reprinted from materials provided by National Institute of Standards and Technology (NIST).

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


Journal References:

  1. S.M. Stavis, J. Geist, M. Gaitan, L.E. Locascio and E.A. Strychalski. DNA molecules descending a nanofluidic staircase by entropophoresis. Lab on a Chip, 2012 DOI: 10.1039/c21c21152a
  2. Elizabeth A. Strychalski, Jon Geist, Michael Gaitan, Laurie E. Locascio, Samuel M. Stavis. Quantitative Measurements of the Size Scaling of Linear and Circular DNA in Nanofluidic Slitlike Confinement. Macromolecules, 2012; 45 (3): 1602 DOI: 10.1021/ma202559k

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

Disclaimer: Views expressed in this article do not necessarily reflect those of ScienceDaily or its staff.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/~3/B1gLdWMiATc/120321131859.htm

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Online dating websites screen profiles for safety | Online and In ...

Posted on March 21, 2012 by DatingDiva in Dating Trends, Online Counseling, Online Dating, Relationships

?

online dating textdating caMany singles rely on online dating websites to find a new healthy dating relationships or even marriage. With increased media attention on the dangers of online dating, some singles have become skeptical with the process. Some women have actually been attacked by their online dating match once they meet ? a fear that perhaps sits at the back of the mind of someone meeting a potential love match for the first time.

Companies such as eHarmony and Match.com have both agreed to screen their singles that creates personals ads or listings on their dating sites. With increased choices in potential dating partners comes increased risk. Will these screenings help?

A Huffington Post article highlights why the companies reached the agreement with the California Attorney General. After a woman was sexually assaulted, her case reached the California courts and scared many potential online daters. With this news, the state and three major online dating sites, eHarmony, Match.com, and Spark Networks all agreed they would screen future clients from now on.

Online dating is a bit different from traditional dating in that you are never really sure the person with whom you are communicating online is the person you will meet in real life. What are some things you can keep in mind, in addition to knowing companies will screen their clients that may keep you safer in online dating? Here are a few tips:

  • Be cautious in what you share online. Guard personal information as much as you can to avoid any identify theft down the road if something happens.
  • Meet in a neutral location, not your home or theirs.
  • Let someone know that you will meeting another online dating single ? this will ensure that someone else knows where you are and is available if you need them.
  • Take your time getting to know whoever you meet online. While you might be anxious to meet someone, it might prove more valuable and safer to you down the road if you take the time to really get to know them a bit more.

What are your thoughts on these online dating companies screening clients who create listings or personal ads on their online dating websites? Do you think this will create healthy dating relationships through safe love matches in the future? How will healthy dating relationships or marriages grow out of this decision?

Sources: Huffington Post

Related articles:?Online Dating: Dissatisfaction due to choice overload

Dating Trends: Ability to read your partner linked to happiness

? Previous Post Next Post ?

Source: http://www.bpscounseling.com/2012/03/21/online-dating-websites-screen-profiles-for-safety/

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Explosions across Iraq kill at least 43

[ [ [['Witnesses said the gunman pulled up on a black scooter', 7]], 'http://yhoo.it/GzwOIW', '[Related: New York police tighten security at Jewish sites]', ' ', '630', ' ', ' ', ], [ [['test Zimmerman for alcohol or drugs', 11]], 'http://yhoo.it/Gzn6VF', '[Related: White House says Trayvon Martin is local issue]', ' ', '630', ' ', ' ', ], [ [['The public radio show This American Life has', 2]], 'http://yhoo.it/AaEZ6u', '[Related: Mike Daisey Says Technology Is New Religion]', ' ', '630', ' ', ' ', ], [ [['Apple fanboy Mike Daisey that aired in early January', 6]], 'http://yhoo.it/zAwXWV ', '[Related: The Darker Side of Apple]', ' ', '630', ' ', ' ', ], [ [['I think that these guys are getting mercilessly picked apart', 3]], 'http://yhoo.it/FOlkib', '[Related: Invisible Children defends Kony 2012 film in new video]', ' ', '630', ' ', ' ', ], [ [['With U.S.-Afghanistan relations in crisis', 11]], 'http://news.yahoo.com/blogs/ticket/no-afghanistan-obama-campaign-video-021313177.html', '[Related: No ?Afghanistan? in new Obama campaign video]', ' ', '630', ' ', ' ', ], [ [['Jon Stewart weighed in on the Rush Limbaugh', 2]], 'http://news.yahoo.com/rush-limbaughs-slut-controversy-proves-staying-power-100110062--abc-news.html', '[Related: Rush Limbaugh comment controversy proves it has staying power]', ' ', '630', ' ', ' ', ], [ [['Mammadyarov said democratisation', 11]], 'http://news.yahoo.com/russian-grannies-win-bid-sing-eurovision-095946819.html', '[Related: Russian grannies win bid to sing at Eurovision]', ' ', '630', ' ', ' ', ], [ [['A massive manhunt is underway in France on Monday', 4]], 'http://yhoo.it/Gzy0M9', 'Click image to see more photos', 'http://l.yimg.com/a/p/us/news/editorial/d/b4/db49ba9fa9a9bb5b59d2503822dd212c.jpeg', '630', ' ', 'AP/Manu Blondeau', ], [ [['With U.S.-Afghanistan relations in crisis', 1]], 'http://news.yahoo.com/photos/civilians-killed-in-afghanistan-attack-slideshow/', 'Click image to see more photos', 'http://l.yimg.com/a/p/us/news/editorial/7/82/782db3234689df989a5b05a09e71511c.jpeg', '630', ' ', 'Reuters/Naseer Ahmed', ], [ [['Rutgers', 7]], 'http://news.yahoo.com/photos/tyler-clementi-cyberbullying-trial-begins-1329842758-slideshow/', 'Click image to see more photos', 'http://l.yimg.com/cv/ip/ap/default/120316/ravi.jpg', '630', ' ', 'Reuters', ], [ [['xxxxxxxxxxxx', 11]], 'http://news.yahoo.com/photos/russian-grannies-win-bid-to-sing-at-eurovision-1331223625-slideshow/', 'Click image to see more photos', 'http://l.yimg.com/a/p/us/news/editorial/1/56/156d92f2760dcd3e75bcd649a8b85fcf.jpeg', '500', ' ', 'AP', ] ]

[ [ [['Seeking to elevate his candidacy back to a general', 8]], '28660934', '0' ], [ [['The tragic story of Trayvon Martin', 4]], '28647343', '0' ], [ [['Karzai will get a chance soon to express', 8]], '28630306', '0' ], [ [['powerful storms stretching', 8]], '28493546', '0' ], [ [['basic norm that death is private', 6]], '28413590', '0' ], [ [['songwriter also saw a surge in sales for her debut album', 6]], '28413590', '1', 'Watch music videos from Whitney Houston ', 'on Yahoo! Music', 'http://music.yahoo.com' ], [ [['keyword', 99999999999999999999999]], 'videoID', '1', 'overwrite-pre-description', 'overwrite-link-string', 'overwrite-link-url' ] ]

Source: http://news.yahoo.com/explosions-across-iraq-kill-least-10-sources-055238320.html

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Is Demi Moore overly Photoshopped in makeup ad?

helenarubinstein-wanted.com

By Bruna Nessif, E! Online

Before you get defensive, we're happy to see Demi Moore back to work, and she is beautiful. We know that, you know that, everybody knows that, and that's why we ask this question.

The star's latest ads for Helena Rubinstein's 2012 campaign have been released, and all we can focus our attention on is the massive amount of Photoshopping going on.

READ: Scout Willis' scandalous, TMI Tweets were "hoax" for school project

Let's see, there's absolutely no wrinkles or facial lines whatsoever, her nose and chin seem a different shape and suddenly, her tan has vanished. Yes, people always notice these things.

We understand that all ads and widely distributed photos get some retouching done, it's part of the biz, but it's Demi Moore. How much do you really have to fix?

Sure, her recent situation with ex Ashton Kutcher and barely getting out of rehab might have added a few stress lines to her face, and to that, we say fine--erase those on the computer.

GALLERY: Celeb underwear ads

However, changing almost everything? Not necessary.

Do you think Demi Moore's ads were?overly Photoshopped? Tell us on Facebook.

Is the ad overly retouched?

Related content:

Source: http://todayentertainment.today.msnbc.msn.com/_news/2012/03/20/10778902-is-demi-moore-overly-photoshopped-in-ad

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Tamim, Shakib lead Bangladesh to Asia Cup final

Tamim Iqbal and Shakib Al Hasan smashed brisk half-centuries as Bangladesh went through to the Asia Cup final for the first time with a remarkable five-wicket victory over Sri Lanka in Dhaka on Tuesday.

Tamim celebrated his 23rd birthday with a 57-ball 59 and Shakib hit a 46-ball 56 as the hosts achieved the rain revised target of 212 with 17 balls to spare in the day-night match, watched by Bangladesh Prime Minister Sheikh Hasina.

Bangladesh's victory -- only their third over Sri Lanka in 30 one-day internationals -- sees them through to meet Pakistan in the final on Thursday.

Pakistan topped the league with nine points from three matches, followed by Bangladesh (8/3), India (8/3) and Sri Lanka (0/3). The hosts made it to the final as they beat India in their league match.

"The final is one of the biggest achievements in our cricketing history. Hopefully, we will cross that hurdle. It is a great boost to have the crowd supporting you," said Bangladesh captain Mushfiqur Rahim.

"It has been a great tournament for us. Nazmul Hossain did well and that set up the game. We had a stiff target after the rain, but Shakib and Tamim batted well. There are five or six people performing in every game."

Bangladesh were struggling at 40-3 following two wickets from paceman Nuwan Kulasekara before Tamim and Shakib put on 76 for the fourth wicket to raise their team's hopes.

Tamim was caught by Lahiru Thirimanne at point while attempting to cut off-spinner Sachithra Senanayake after hitting nine fours in his third successive half-century.

The hosts suffered another setback when Senanayake dismissed well-set Shakib, trapped leg-before after hitting seven fours.

But Nasir Hossain (36 not out) and Mohammad Mahmudullah (32 not out) added 77 runs for the unfinished sixth-wicket stand to steer their team home, much to the delight of a capacity crowd at the Sher-e-Bangla stadium.

Bangladesh earlier put in a disciplined bowling performance to restrict Sri Lanka to a modest total, with paceman Nazmul (3-32) and left-arm spinners Abdur Razzak (2-44) and Shakib (2-56) being the main wicket-takers.

"We did not play to our potential," said Sri Lanka skipper Mahela Jayawardene.

"Bangladesh played very well today and they created opportunities from the start. It was a team effort from Bangladesh. It's always going to be tough when you play Bangladesh at home."

Nazmul rocked Sri Lanka in his sharp six-over opening spell, removing Jayawardene (five), Tillakaratne Dilshan (19) and Kumar Sangakkara (six) to send the tourists reeling at 32-3.

Chamara Kapugedera (62) and Thirimanne (48) steadied the innings with an 88-run stand for the fourth wicket, but were not allowed to score freely by the Bangladeshi bowlers.

Upul Tharanga was the other main scorer, scoring a 44-ball 48 with one six and five fours.

Fast bowler Mashrafe Mortaza was the other bowler to impress, conceding only 30 runs in his tight 9.5 overs.

Source: http://news.yahoo.com/bangladesh-beat-sri-lanka-enter-asia-cup-final-171339336.html

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Umbrella Company And IR35- A Fundamental Guide | Easy ...

The use of an Umbrella company by contractors increased rapidly following an Inland Revenue (now HMRC) issuing bulletin IR35. In basic terms, this bulletin introduced proposed changes to tax law that decreased tax avoidance by men and women that labored as contractors rather than being a worker of the company they worked for. The bulletin has turn out to be widely known as IR35 and relates to Contractor tax.

The introduction of the rules detailed in IR35 decreased the scope for higher paid employees of businesses to set up as contractors (still working for exactly the same company) by setting up limited businesses and drawing little salaries and taking most of the revenue as dividends, decreasing their tax and National Insurance payments. Effectively, IR35 set up a series of tests to figure out whether a person is really a genuine contractor or a disguised employee of the company they?re working for (client company).

Each time a contractor agrees a contract having a client company, whether it is directly or via a hiring agency, you will find risks that it could fall within the scope of IR35 and also the contractor might be treated for tax purposes as being an employee of the client company.

This is where the Umbrella company comes into play. The contractor is (or becomes) an employee of the Umbrella company who will invoice the client company (or hiring agency) for the hours worked and then any legit expenses accrued. On payment being received by the Umbrella company they will compensate the contractor, subtract and account for tax and National Insurance. The expenses will probably be taken into account when figuring out the pay, tax and National Insurance for the contractor.

Contractors that acquire work via hiring agencies have slightly different arrangements. There are additional steps in the process that entails the agency is invoiced by the Umbrella company, the agency bills and is paid by the client company and then the agency subsequently pays the Umbrella company.

Contractors working for an Umbrella company can show that they?re certainly not an employee of the client company and therefore don?t fall foul of the IR35 rules. The Umbrella company bills the contractor a fee for the provision of its services and this really is an allowable expense for tax purposes.

An illustration of just how a contractor is compensated via an Umbrella company works is best shown:

Contractors that don?t work through Umbrella companies need to deal with all the additional paperwork, deal with the invoicing and account to HMRC for tax and NI. Additionally they may face investigation pertaining to the breach of IR35 rules. Suspected breaches of IR35 rules are complicated and really expensive to fight.

Even if you effectively demonstrate that you haven?t breached the IR35 rules, you can not reclaim the costs you?ve accrued.

Source: http://www.easyscratchoffs-canada.com/umbrella-company-and-ir35-a-fundamental-guide/

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AP: Carbon monoxide likely culprit in 3 Pa. deaths

In this photo taken Sept. 30, 2011, Al Grasch is seen in Forkston, Pa., inside the cabin where his son David Grasch and two of David's cousins died under mysterious circumstances in November 2006. Pennsylvania State Police said Tuesday March 20, 2012, that they now believe that carbon monoxide poisoning likely killed the three men, after new tests were conducted in the wake of a story by The Associated Press that raised questions about suspicions it might have been a triple homicide. (AP Photo/Mark Scolforo)

In this photo taken Sept. 30, 2011, Al Grasch is seen in Forkston, Pa., inside the cabin where his son David Grasch and two of David's cousins died under mysterious circumstances in November 2006. Pennsylvania State Police said Tuesday March 20, 2012, that they now believe that carbon monoxide poisoning likely killed the three men, after new tests were conducted in the wake of a story by The Associated Press that raised questions about suspicions it might have been a triple homicide. (AP Photo/Mark Scolforo)

In this undated photo provided by Al Grasch, David Grasch holds a fish while fishing off Cape May, N.J. Pennsylvania State Police said Tuesday March 20, 2012 they now believe that carbon monoxide poisoning likely killed three men, including David Grasch, inside a mountain cabin in 2006 after new tests were conducted in the wake of a story by The Associated Press that raised questions about suspicions it might have been a triple homicide. (AP Photo/Courtesy Al Grasch)

In this photo taken Sept. 30, 2011, an unfinished cabin on Forkston Mountain in Forkston, Pa., where David Grasch, Pat Mahoney and Tony DiMartino died under mysterious circumstances in November 2006 is shown. Pennsylvania State Police said Tuesday March 20, 2012 they now believe that carbon monoxide poisoning likely killed three men inside the mountain cabin in 2006 after new tests were conducted in the wake of a story by The Associated Press that raised questions about suspicions it might have been a triple homicide. (AP Photo/Mark Scolforo)

In this photo taken Sept. 30, 2011, Al Grasch is seen in Forkston, Pa., inside the cabin where his son David Grasch and two of David's cousins died under mysterious circumstances in November 2006. Pennsylvania State Police said Tuesday March 20, 2012 they now believe that carbon monoxide poisoning likely killed three men inside a mountain cabin in 2006 after new tests were conducted in the wake of a story by The Associated Press that raised questions about suspicions it might have been a triple homicide. (AP Photo/Mark Scolforo)

(AP) ? State police say they now believe that carbon monoxide poisoning likely killed three cousins inside a mountain cabin in 2006 after new tests were conducted in the wake of a story by The Associated Press that raised questions about suspicions it might have been a triple homicide.

The AP story ran in early November 2011, several days before the fifth anniversary of their deaths, and helped prompt a renewed effort to look for answers to doubts about hospital test results and other issues in the initial investigation.

Investigators measured lethal levels of the gas during a pair of reenactments performed at the Forkston Mountain cabin using the same gasoline generator and portable space heaters that had been in place at the time. The first reenactment was performed in November, and a second one last week confirmed the results regarding the deaths of David Grasch, Tony DiMartino and Pat Mahoney.

The AP story "was not the engine, but it certainly provided the lubricating oil to assist in moving things," said Sgt. Anthony Manetta, a spokesman for the department.

David's father, Al Grasch, said he planned to visit his son's grave, feeling he could now rest in peace.

"The AP thing was the kicker," he said. "That's what caused all this to come to where it's at."

The investigation has not concluded, and significant questions remain about post-mortem tests done on the three men in the pulmonary laboratory of Moses Taylor Hospital in Scranton, tests that had caused authorities to rule out carbon monoxide poisoning.

Manetta said state police intend to eventually provide the results of their investigation to the Wyoming County coroner, who has never issued a cause or manner of death for the men. They were all in their 20s and from the Philadelphia area and southern New Jersey.

"The most likely cause of their deaths was carbon monoxide poisoning," Manetta said. "The facts are leading us further from homicide."

The AP wrote about the deaths after the mothers of DiMartino and Mahoney lost a court battle to force the state police to reveal more details about the investigation. Their effort had been launched out of frustration and a belief that the official investigation had stalled.

"I truly believe that God sent me in that direction, to get the lawyer and just at least request samples and paperwork so I could look at something else I didn't have," Maureen Mahoney told the AP. "We just kept getting denied, denied, denied, and that's when, lo and behold, it goes past your desk."

The unsolved deaths created some painful rifts among the families, particularly after detectives focused in on David Grasch's surviving brother Stephen, who was later convicted of leading a cocaine distribution ring centered in Cape May, N.J.

Stephen Grasch, who was among the first people at the scene after the bodies were found, paid for a lie-detector test and wrote heartfelt letters to relatives to convince them he had nothing to do with it, but suspicions remained.

Mahoney said the police investigation of Stephen affected the families.

"They pretty much had us believing that my nephew Stephen murdered his own brother and cousins," Mahoney said. "I mean, that was the dark cloud."

Al Grasch said his son Stephen is now in a halfway house as he finishes a 12-year drug sentence in New Jersey. Al inherited the cabin from David and worked with state troopers to set up the two tests.

"I guess I still have some questions about why it wasn't detected and whatever happened at the hospital with the autopsies," Al Grasch said.

Manetta said an investigator is still working on that element of the case and hopes to speak with the spectrophotometer operator who recorded test results that the AP story indicated might not have been accurate. He said detectives hope to perform a new set of tests if tissue samples are adequate.

"We have carbon monoxide levels that are fatal," he said. "The blood results don't match those levels."

Moses Taylor Hospital issued a statement Tuesday saying it has cooperated with the police investigation and referring a set of emailed questions about the investigation to the authorities.

Wyoming County Coroner Thomas Kukuchka said he will not rule on the cause or manner of the deaths before he receives complete findings from the state police and is withholding judgment in the meantime.

"Once I get the information to make conclusions, we'll have it," Kukuchka said. "Before I rule on cause and manner of these deaths, someone is going to have to definitively show me that the carbon monoxide caused their deaths."

It appears the three men probably died within hours of arriving at the remote, half-finished mountaintop cabin the chilly evening of Nov. 14, 2006.

They planned to do a little work on the place, and after unpacking some bags, it appears they played chess. They called home that evening to check in, which was the last time anyone heard from them.

As relatives back home became increasingly panicked four days later, Stephen Grasch contacted neighbors in Forkston and asked them to check on his brother and cousins. Those neighbors found the three bodies in the living room area.

State police said the case was never abandoned and had been periodically reviewed. They said there had even been talk of a reenactment to test for gas levels.

Maureen DiMartino, whose handwritten records document dozens of calls she made to prod investigators over the years, said Tuesday that she was "numb" to learn her son's death was likely an accident all along.

"I know (Tony) wouldn't stop if that would have happened to me," she said. "He would have kept going to find out what happened. So I had him pushing me."

Associated Press

Source: http://hosted2.ap.org/APDEFAULT/386c25518f464186bf7a2ac026580ce7/Article_2012-03-20-Cabin%20Deaths%20Mystery/id-2e89e98d79fc4e308ffe72dd82ed1292

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HBT: Cespedes to start in CF for A's

As soon as the A?s signed Yoenis Cespedes for $36 million and started talking about him as an option in center field Coco Crisp made it clear that he wouldn?t be giving up the position without a fight, saying: ?Unless he?s a demigod come down from the heavens, no one is going to outshine me in center field.?

I guess that means Cespedes is officially a demigod, because the A?s announced that he?ll be the starting center fielder for their season-opening games in Japan and Crisp will shift to left field.

Crisp has plenty of corner outfield experience, so that won?t be an issue, but he?s generally rated very well defensively in center field and re-signed with the A?s in part because he believed they?d continue to start him there. Well, that and the $18 million.

Many of the initial scouting reports on Cespedes suggested he?d be better in right field, but the A?s will use Josh Reddick there while trusting what little they?ve seen of Cespedes?s range in person.

Source: http://hardballtalk.nbcsports.com/2012/03/19/yoenis-cespedes-reaches-demigod-status-will-be-as-starting-center-fielder-over-coco-crisp/related/

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Umbrella Company And IR35- A Fundamental Guide | Easy ...

The use of an Umbrella company by contractors increased rapidly following an Inland Revenue (now HMRC) issuing bulletin IR35. In basic terms, this bulletin introduced proposed changes to tax law that decreased tax avoidance by men and women that labored as contractors rather than being a worker of the company they worked for. The bulletin has turn out to be widely known as IR35 and relates to Contractor tax.

The introduction of the rules detailed in IR35 decreased the scope for higher paid employees of businesses to set up as contractors (still working for exactly the same company) by setting up limited businesses and drawing little salaries and taking most of the revenue as dividends, decreasing their tax and National Insurance payments. Effectively, IR35 set up a series of tests to figure out whether a person is really a genuine contractor or a disguised employee of the company they?re working for (client company).

Each time a contractor agrees a contract having a client company, whether it is directly or via a hiring agency, you will find risks that it could fall within the scope of IR35 and also the contractor might be treated for tax purposes as being an employee of the client company.

This is where the Umbrella company comes into play. The contractor is (or becomes) an employee of the Umbrella company who will invoice the client company (or hiring agency) for the hours worked and then any legit expenses accrued. On payment being received by the Umbrella company they will compensate the contractor, subtract and account for tax and National Insurance. The expenses will probably be taken into account when figuring out the pay, tax and National Insurance for the contractor.

Contractors that acquire work via hiring agencies have slightly different arrangements. There are additional steps in the process that entails the agency is invoiced by the Umbrella company, the agency bills and is paid by the client company and then the agency subsequently pays the Umbrella company.

Contractors working for an Umbrella company can show that they?re certainly not an employee of the client company and therefore don?t fall foul of the IR35 rules. The Umbrella company bills the contractor a fee for the provision of its services and this really is an allowable expense for tax purposes.

An illustration of just how a contractor is compensated via an Umbrella company works is best shown:

Contractors that don?t work through Umbrella companies need to deal with all the additional paperwork, deal with the invoicing and account to HMRC for tax and NI. Additionally they may face investigation pertaining to the breach of IR35 rules. Suspected breaches of IR35 rules are complicated and really expensive to fight.

Even if you effectively demonstrate that you haven?t breached the IR35 rules, you can not reclaim the costs you?ve accrued.

Source: http://www.easyscratchoffs-canada.com/umbrella-company-and-ir35-a-fundamental-guide/

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Feds to probe death of Fla. teen Trayvon Martin

The Hispanic security guard who shot an unarmed black 17-year-old claimed self-defense and police declined to arrest him. NBC's Pete Williams reports.

By NBC News, msnbc.com staff and news services

In the wake of spreading public outrage, the Justice Department and the FBI have opened an investigation?into the shooting of a black teenager by a Florida neighborhood watch captain who escaped arrest.


More than 435,000 people, many alerted by tweets from celebrities?such as?movie director Spike Lee and musician Wyclef Jean, signed a petition on Change.org, a social action website, calling for the arrest of the shooter, George Zimmerman.

The Justice Department's Civil Rights Division and the FBI announced?on Monday?that they have opened an investigation into the shooting in Florida of 17-year-old Trayvon Martin, who was unarmed when he was killed.

Mom: Trayvon Martin was killed because of 'the color of his skin'

"The department will conduct a thorough and independent review of all of the evidence and take appropriate action at the conclusion of the investigation," the Justice Department said in a statement.

The campaign to draw attention to the case is the third largest in Change.org's history, and surpassed a petition of about 300,000 signatures credited last year with persuading Bank of America to drop plans for a $5 debit card fee, said Megan Lubin, a Change.org spokeswoman.

The victim's family lawyer, Ben Crump, said public pressure was behind an earlier promise by the Justice Department to review the case. And some Florida legislators are moving to consider a change in the law to prevent a recurrence.

Demand for an arrest
"People all over the world, more than 400,000 people, said we demand you make an arrest. That's what is building pressure to look at it," Crump said.

The shooting occurred February 26 when Zimmerman spotted Martin walking home from buying candy and iced tea at a convenience store.

Zimmerman, patrolling the neighborhood in his car, called the 911 emergency number and reported what he called "a real suspicious guy."

"This guy looks like he's up to no good, or he's on drugs or something. It's raining and he's just walking around, looking about," Zimmerman told dispatchers, adding, "These @!$%#s. They always get away."

The dispatcher, hearing heavy breathing on the phone, asked Zimmerman: "Are you following him?"

"Yeah," Zimmerman said.

"Okay, we don't need you to do that," the dispatcher responded.

But several neighbors subsequently called 911 to report a scuffle between Zimmerman and Martin. While some of the callers were still on the phone, cries for help followed by a gunshot can be heard in the background.

"I recognized that (voice) as my baby screaming for help before his life was taken," Martin's mother, Sybrina Fulton, told Reuters.

?(Zimmerman) was reacting to the color of his skin,?? Fulton,?said Monday on NBC's Today show. ?He committed no crime. My son wasn?t doing anything but walking on the sidewalk, and I just don?t understand why this situation got out of control.??

'Stand your ground'
Police declined to arrest Zimmerman, and turned the case over to prosecutors where it remains under review. Police cited Florida's "Stand Your Ground" law, enacted in 2005 and now in effect in at least 16 other states.

Dubbed "Shoot first (ask questions later)" by opponents, the Florida law allows a potential crime victim who is "in fear of great bodily injury" to use deadly force in public places.

The landmark law expanded on legislation, known as the Castle Doctrine, that allowed use of deadly force in defense of "hearth and home." Passed under former Florida Governor Jeb Bush in 2005, it overturned a centuries-old doctrine that required the potential victim to retreat and avoid confrontation if possible, according to Ladd Everitt, spokesman for the Coalition to Stop Gun Violence, a Washington-based advocacy group.

"No one could argue that Zimmerman could not have safely retreated and avoided this conflict, and I think that is the critical element here and why these laws are so dangerous," Everitt said. "He (Zimmerman) does not have a duty to retreat in Florida."

Crump said Zimmerman should not be protected under the Stand Your Ground law. "It's illogical, you can claim self defense after you chase and pursue somebody," he said. "That's a courtroom defense. That's not something the police accept on the side of the street."

Five years after Florida's Stand Your Ground law was enacted, a 2010 review by the St. Petersburg Times found that reports of justifiable homicides had tripled, and a majority of cases were excused by prosecutors or the courts. Meanwhile, the petition drive, started by a friend of Trayvon's mother, has been signed by people across the globe from Canada to Thailand, Lubin said.

Celebrity tweets over the weekend made #Trayvon a trending topic on Twitter, she said. Additional celebrities tweeting and posting on Facebook about the case include singers Clay Aiken and John Legend, film director Michael Moore and actress Mia Farrow.

Reuters contributed to this report.

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Source: http://usnews.msnbc.msn.com/_news/2012/03/19/10766858-justice-department-fbi-to-probe-shooting-death-of-florida-teen-trayvon-martin

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