Recyclable living for all by 2016

first_img“Two-thirds of the more than 2 000 urban South African households surveyed do not know where to dispose of their household recyclables. The majority of the participants in the study said that they do not know how nor what to recycle.” – CSIR research project leader Wilma Strydom.(Image: Phantom Forest eco reserve) MEDIA CONTACTS • Tendani Tsedu,   Media relations, CSIR  +27 12 841 3417 RELATED ARTICLES • Recycled corks, safer communities • New way to build green homes • Bank’s green building looks ahead • Plastic recycling major job spinner • Scrapping the scrap tyre stockpilesSource: Council for Scientific and Industrial ResearchSouth Africa aims to have all households in the country’s large centres separating their own waste into recyclable and non-recyclable material by 2016.Separating recyclables at household level is a requirement in terms of the Waste Act, and the National Waste Management Strategy requires that in four years’ time all metropolitan municipalities, secondary cities and large towns will have initiated programmes for waste separation at source.According to Dr Suzan Oelofse, a principal researcher at the Council for Scientific and Industrial Research (CSIR), the participation of households in these programmes will be crucial to achieving the 2016 target.However, the results of two CSIR surveys show that South Africa’s municipal authorities face a daunting task in creating public awareness around the requirements of the Waste Act.The study revealed that only 3.3% of the country’s urban population regularly recycled household waste in 2010. This finding is underscored by another study, also conducted by the CSIR, which shows that, of the estimated 19-million tons of municipal waste generated in South Africa in 2011, about 25% were mainline recyclables such as glass, paper, tins and plastics.“It is alarming that two-thirds of the more than 2 000 urban South African households surveyed do not know where to dispose of their household recyclables,” says CSIR research project leader Wilma Strydom. “Furthermore, the majority of the participants in the study said that they do not know how nor what to recycle.”Urban South Africans do not recycleThe 2010 survey, aimed at understanding post-consumer recycling behaviour in South Africa, does not paint a very positive picture about urban South Africans’ attitude and behaviour when it comes to recycling.According to the survey: More than 73% of South Africans living in urban areas reported no recycling at all; about 27% of urban South Africans reported some recycling behaviour; and only 3.3% of the respondents indicated that they sort most or all of the selected five recyclables from their household waste and recycle it on a frequent basis.The survey results also highlight an overall negative attitude towards recycling. Urban households are not recycling seemingly because of a lack of space, lack of time, because it is dirty or untidy, or they lack the knowledge of what is recyclable and what not. Another reason cited was inconvenient recycling facilities.However, the survey results also indicate that South Africans might start to recycle and continue to recycle should it be convenient to do so.“The results show that a two-bag system – simply separating dry waste from wet waste like food scraps – combined with a regular kerbside collection service, would create the best opportunity to mobilise South Africans to start recycling,” says Strydom.“This should be complemented with communication and awareness-raising campaigns, as well as continued research to understand the drivers of recycling behaviour and how to motivate people to recycle.”Taking the pressure off municipal landfill sitesImproved recovery of recyclables at household level would significantly alleviate the pressure on South Africa’s municipal landfill sites.Gauteng province alone generates about 45% of South Africa’s municipal waste. Yet only a few landfills in the province have a lifespan of 10 years remaining. The City of Cape Town, contributing 70% of the municipal waste in the Western Cape, is also running out of landfill airspace.The maths is simple, says Oelofse: “The best solution for reducing pressure on available landfill space is a reduction in waste through waste minimisation and recycling.”In an attempt to estimate the mass of recyclables disposed of at municipal landfill sites in 2011, Oelofse obtained landfill-based characterisation information from Cape Town, Durban and Johannesburg.This showed that landfill airspace is mainly consumed by green waste, recyclables and builders’ rubble. Mainline recyclables – paper, plastics, glass, tins and tyres – contribute 25% of the municipal waste generated in Gauteng and 22% in Cape Town.According to the Department of Environmental Affairs, an estimated 19-million tons of municipal waste was generated in South Africa in 2011.“If it is assumed that the composition of waste in Gauteng is a reflection of the rest of the country’s municipal waste, then it can be concluded that 25% of the 19-million tons of municipal waste is mainline recyclables,” says Oelofse. “That means that 4.75-million tonnes of recyclables that could have been recovered in 2011.“Furthermore, if 70% of all households can achieve a 70% recovery rate of their household recyclables, we will be able to achieve a recovery rate of 49%.”last_img read more

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Prepaying farm expenses as a tax planning tool

first_imgShare Facebook Twitter Google + LinkedIn Pinterest Brian E. RavencraftFarmers typically pay for seed, fertilizer, and other inputs in one year and use the items in the subsequent year. There are many reasons to do so, such as: obtaining a lower purchase price, guarantee the availability of the particular item, and of course for tax planning purposes. Typically larger farmers can spend tens of thousands of dollars on year-end prepaid expenses in order to adjust taxable income to a desired level; therefore, it is extremely important that farmers adhere to the IRS rules regarding prepaid expenses.The IRS allows farm-related taxpayers to deduct costs of farm supplies in the year the purchase is made versus the year in which such purchases are used; however, the prepaid purchases of farm supplies are limited generally to 50% of other deductible farm expenses (all deductions except supplies) for the year.A “Farm related taxpayer” is someone who meets any of the following tests: (1) The main home is on the farm, (2) The principal business is farming or (3 ) a member of your family meets (1) or (2). For this definition, your family includes the taxpayer’s brother and sisters, spouse, parents, grandparents, children, grandchildren, aunts, uncles and their children.Farm related taxpayers wanting to deduct the costs of prepaid farm supplies must use the cash method of accounting. Prepaid farm supplies are amounts the farmer pays during the year for feed, seed, fertilizer and similar farm supplies not used or consumed during the year. Other deductible farm expenses are all the other amounts allowable (such as deductions for wages, amortization and depreciation, interest expense and property taxes) other than the prepaid farm supplies. Costs that must be capitalized are not included in the 50% test. Prepaid farm expenses that exceed 50% of the other deductible expenses may only be deducted as the purchased items are consumed (typically the following year).Example: In 2015, you bought seed ($5,000) and fertilizer ($8,000) for use on the farm in the following year. The total prepaid farm supply expense for 2015 is $13,000. Your other deductible expenses totaled $24,000 for 2015. Therefore, the deduction for prepaid farm supplies may not exceed $12,000 (50% of the $24,000) for 2015. The excess paid for farm supplies of $1,000 ($13,000 to $12,000) is deductible in 2016 when you use or consume the supplies.Additional criteria/guidelines for deducting prepaid supplies should also be considered as explained in IRS Revenue Ruling 79-229:Actual purchase vs. deposit. The expenditure must be an actual purchase and not just a deposit to buy in the future. This guideline is one for the most concern, if audited. If your invoice just states “Seed – $25,000,” you more than likely have a problem substantiating a prepaid expense. The invoice must clearly specify a definite quantity, quality and price for the items purchased. In addition, there should be no right to refund or repurchase noted on the invoice.Business purpose. The expenditure must have a business purpose other than tax avoidance. As we discussed before, farmers usually prepay in order to secure adequate quantities, obtain discounts and hedge the expectation of rising prices. All of these reasons provide a business purpose for prepaying.No income distortion The expenditure must not result in a material distortion of income; that is, the farmer’s prepaid purchases cannot extend beyond 12 months or the end of the next tax year.Exceptions to the 50% rule do exist. For a farm related taxpayer, the 50% test is waived and prepaid farm expenses may be ducted in full if:the farmer has prepaid farm expenses in excess of 50% of the other farm expenses because of a change in business operations directly attributable to extraordinary circumstances, such as drought or changes in government crop diversion programs; orthe farmer has an aggregate prepaid farm expenses for the preceding three tax years that are less than 50% of the aggregate other deductible expenses for those three tax years. This exception is a significant privilege and might be used when either markets or weather causes significant fluctuations in potential taxable income for a particular year.In conclusion, farmers should be aware of the unique definitions and guidelines related to prepayment of farm expenses in order to navigate the IRS requirements and properly plan for taxes. Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAs. Brian has been with Holbrook & Manter since 1995, primarily focusing on the areas of Tax Consulting and Management Advisory Services within several firm service areas, focusing on agri-business and closely held businesses and their owners. Holbrook & Manter is a professional services firm founded in 1919 and we are unique in that we offer the resources of a large firm without compromising the focused and responsive personal attention that each client deserves. You can reach Brian through www.HolbrookManter.com or at [email protected]last_img read more

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Bone x-ray

first_imgDefinitionA bone x-rayis an imaging test to look at the bones.Alternative NamesX-ray – boneHow the test is performedThe test is done in a hospital radiology department or in the health care providers office by an x-ray technician. For the test, you will position the bone to be x-rayed on the table. Pictures are then taken,and the bone is repositioned for different views.How to prepare for the testTellthe health care provider if you are pregnant. You must remove all jewelry for the x-ray.How the test will feelThe x-rays are painless. Changing position for getting different views of the bone may be uncomfortable.Why the test is performedA bone x-ray is used to look for injuries or conditionsaffecting the bone.What abnormal results meanAbnormal findings include:Fractures or broken boneBone tumorsDegenerative bone conditionsOsteomyelitis (inflammation of the bone caused by an infection)Additional conditions under which the test may be performed:Cystic fibrosisMultiple endocrine neoplasia (MEN) IIMultiple myelomaOsgood-Schlatter diseaseOsteogenesis imperfectaOsteomalaciaPagets diseasePrimary hyperparathyroidismRicketsWhat the risks areThere is low radiation exposure. X-rays machines are set to provide the smallest amount of radiation exposure needed to produce the image. Most experts feel that the risk is low compared with the benefits.Pregnant women and children are more sensitive to the risks of the x-ray. A protective shield may be worn over areas not being scanned.ReferencesClement J. Basic imaging techniques in the adult. In: DeLee JC, Drez D Jr, Miller MD, eds. DeLee and Drez’s Orthopaedic Sports Medicine. 3rd ed. Philadelphia, Pa: Saunders Elsevier; 2009:chap 13, section A.advertisementClement J. Imaging consideration in the skeletally immature patient. In: DeLee JC, Drez D Jr, Miller MD, eds. DeLee and Drez’s Orthopaedic Sports Medicine. 3rd ed. Philadelphia, Pa: Saunders Elsevier; 2009:chap 13, section B.Renner JB. Conventional radiography in musculoskeletal imaging. Radiol Clin North Am. 2009 May;47(3):357-72.Review Date:4/14/2013Reviewed By:Linda J. Vorvick, MD, Medical Director and Director of Didactic Curriculum, MEDEX Northwest Division of Physician Assistant Studies, Department of Family Medicine, UW Medicine, School of Medicine, University of Washington. Also reviewed by A.D.A.M. Health Solutions, Ebix, Inc., Editorial Team: David Zieve, MD, MHA, Bethanne Black, Stephanie Slon, and Nissi Wang.last_img read more

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a month agoMan Utd boss Solskjaer hints Greenwood set to sign new deal

first_imgMan Utd boss Solskjaer hints Greenwood set to sign new dealby Paul Vegasa month agoSend to a friendShare the loveManchester United boss Ole Gunnar Solskjaer has hinted Mason Greenwood is set to sign a new deal.The teen proved the matchwinner for their Europa League victory over Astana.”We are always in talks with the boys, about how we look at their future, and Mason is obviously one we want to keep with us,” said Solskjaer afterwards.”It is natural for Mason to play football, score goals and be in and around the box. He knows how to finish. “He showed glimpses today of what he can become.” TagsTransfersAbout the authorPaul VegasShare the loveHave your saylast_img

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Ohio State womens volleyball falls to Wisconsin in straight sets

Members of the OSU women’s volleyball team during a game against Minnesota on Sept. 23 at St. John’s Arena. Credit: Massarah Mikati / Lantern PhotographerAfter beating Iowa in convincing fashion on Wednesday, the Ohio State women’s volleyball team was hoping to build some momentum and end Wisconsin’s nine-match winning streak.But the No. 16 Buckeyes (22-8, 11-7) were unable to complete the season sweep and stop the red-hot No. 10 Badgers (22-6, 14-4) on Sunday afternoon, falling in straight sets (25-21, 25-16, 25-21).Despite three blocks from junior middle blocker Taylor Sandbothe and a game-high 16 digs from junior libero Valeria León, OSU simply couldn’t slow down Wisconsin until it was too late. The Badgers attacked at a .321 percentage and blocked 11 shots in their victory.Wisconsin junior middle blocker Haleigh Nelson proved difficult to contain, as she notched 12 kills on a .579 hitting percentage, while blocking six shots to lead all players with 17 points.OSU also had a tough time dealing with All-American junior setter Lauren Carlini, who picked up a double-double with 38 assists and 10 digs.Despite solid performances from Sandbothe (nine kills, .364 attack percentage) and senior middle blocker Tyler Richardson (eight kills, .533), the Buckeyes’ offense struggled as a whole, hitting at a lowly .205 rate for the match.After picking up a career-best 29 kills on Wednesday against Iowa, freshman outside hitter Audra Appold built of that success early on, as she had five kills give OSU a quick 11-8 lead in the first set. But Wisconsin made adjustments and locked down Appold and the Buckeyes for the remainder of the set, battling back to take the lead and pull away late in the set.It was another outside hitter, senior Elizabeth Campbell, who got hot in the second set, picking up seven of her nine kills for the match. The teams were locked in a back-and-forth affair for the first half of the second set, finding themselves tied up at 13. However, the Badgers flipped the switch at that point, going on a 12-3 run to close out the set and put the Buckeyes in a hole that proved to be insurmountable.The third frame turned into a defensive battle, as both teams hit .139 and blocked five shots. As such, it proved to be the tightest set of the match as OSU fought to force a fourth set. But with the score tied at 20, Wisconsin went on another run, closing the match out on a 5-1 tear. Things are not likely to get any easier for the Buckeyes when they return to the court on Nov. 25. They are set to play their final road regular-season game against No. 3 Minnesota. OSU lost its first matchup with the Golden Gophers in five sets to open up Big Ten play. First serve is scheduled for 8 p.m. in Minneapolis. read more

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Aaron Craft sets Ohio State assist record in 7962 win against North

Senior guard Aaron Craft (4) goes up for a layup. OSU won against North Dakota State University, 79-62, Dec. 14 at the Schottenstein Center. Credit: Shelby Lum / Photo editorOn the cusp of making Ohio State basketball history, Aaron Craft made it look effortless.The Buckeye senior guard passed Jamar Butler for the most assists in program history early in the second half of OSU’s 79-62 victory against North Dakota State Saturday. The assist was No. 580 for Craft’s career.Craft entered the game needing five assists to tie Butler at 579, then set the new record on his team’s first possession of the second half when he found junior forward LaQuinton Ross wide open under the basket for a score.“It’s a very humbling experience … we’ll have a lot of time to think about it when I get older. By the time I’m a grandfather it’ll probably be about 800 assists in my career,” Craft said after the win. “It’s great to think about right now, but we still have work to be done this year and hopefully we can keep getting better.”Craft finished the game with seven assists to go along with six points. OSU coach Thad Matta said Craft is unlike any other player he’s coached.“It’s hard to put into words, in my opinion, in terms of what Aaron has meant to this program, to this university,” Matta said following the win. “I think anytime that somebody breaks a record, if you’re a true sports fan, you sit down and say, ‘OK, let me think about who he just passed.’ And you think about all the great players that have played at this university. for him to be the leader in two: steals and assists. I think it tells you just the type of basketball player he is. Happy for him.”Four Buckeyes — junior forward Sam Thompson and Ross, senior guard Lenzelle Smith Jr. and freshman forward Marc Loving — all finished the win against the Bison in double figures scoring. The Buckeyes shot 52.9 percent from the field in the game, and 50 percent from beyond the arc.OSU (10-0, 0-0) received one first place vote in the most recent USA TODAY Coaches Poll. That one coach was North Dakota State’s Saul Phillips, who said he “didn’t change his mind” after playing the Buckeyes.“They shot the ball extremely well, they executed extremely well … they’re a very good team, they’re very well coached,” Phillips said. “I was up all night a couple weeks ago trying to find a weakness and I realized that they really don’t have a lot.”Phillips singled out Craft in his postgame remarks as well.“Craft is such a unique player in that he can dominate a game and shoot five times and go two-for-five,” Phillips said. “There aren’t many like him out there.”Smith Jr., the only other OSU senior, said playing with Craft makes things “a lot easier.”“You don’t have to worry about when your next shot’s coming or try to force up shots,” Smith Jr. said after the win. “You kind of just wait and sit and you know Aaron’s going to find you and you have your feet ready and your hands ready and you shoot the ball.”Craft said that shooter-passer relationship helped him break the record against the Bison (7-4, 0-0).“Ever since I’ve been here I’ve had the easy job. I’ve played with a lot of great players, with a lot of great shooters that have done the hard part,” Craft said. “I just gotta find those guys and put them in a great opportunity to score and fortunately enough I’ve played with a lot of those guys.”Up next, the Buckeyes are set to take on the Delaware Blue Hens (5-4, 0-0) Wednesday at the Schottenstein Center. Tipoff is set for 7 p.m. read more

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Zlatko Dalic compares Croatia to Greece

first_imgCroatian coach Zlatko Dalic prepares for 2018 World Cup finals with his national side.He compares Croatia’s run in Russia to that of a fellow Mediterranean country –Greece – that surprised the football world at UEFA EURO 2004.“I see the connection between Croatia now and Greece in 2004, although they are two different styles of football,” he said via FIFA.“No one believed that they could be the [European] champions, but they were compact and had great teamwork.”Euro 2020Euro 2020 Qualifiers Betting: 06/09/19 Stuart Heath – September 6, 2019 With the international break in full-swing, here at Ronaldo.com we are going to take a look at Thursday’s Euro 2020 qualifiers match-betting odds.With a…As the smallest nation to reach a World Cup Final since Uruguay back in 1950, Croatia coach is confident Croatia can win the Trophy on Sunday evening.“There are two top teams in the World Cup Final,” he said.“This will be our biggest game and our toughest opponent, for sure. France are very dangerous on the counter-attack. We had a tough journey to the Final, but there are no excuses, we are ready for the last game of the tournament.”last_img read more

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Monacos VicePresident calls for improvement

first_imgVadim Vasilyev, Vice President of AS Monaco, has urged the team to step up their game after the draw 2-2 against Dijon.Thierry Henry’s men could only manage a draw which means he is still waiting for a win in a competitive game as the manager of AS Monaco.“It is not enough. Especially what I saw in the first 60 minutes. We are in danger. It is not because the club is called AS Monaco that we will get out of this situation. It is by the awareness of the seriousness of this situation, individual but also collective, and a reaction is needed, by the work and by the state of mind.”Neymar, BrazilTop 5 Ligue 1 players to watch throughout next weekend Tomás Pavel Ibarra Meda – September 11, 2019 With the international activity cooling down for the next month, we go back to the Top 5 players to watch in Ligue 1 next…“I am aware of the situation he told the club website. We work in good conditions.“We are all very well paid and we are all here because we want to move this club forward. I ask everyone, not just the players present tonight, but the whole group to be aware of the seriousness of the situation and make every effort to improve.”“We will rely on players who have the desire and pride to wear the colors of the Red and White. This is not our place, we have no excuses. This club deserves a lot better and it is our duty to improve for the club. “last_img read more

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Police Manpower Audit coming says Dames

first_imgFacebook Twitter Google+LinkedInPinterestWhatsAppBahamas, June 14, 2017 – Nassau – No more blame game when it comes to curtailing crime says the new Minister for National Security, Marvin Dames as he introduced the idea of civilians taking on jobs within the Police Force. A   week ago today, the Minister Dames met with the Commissioner of Police Ellison Greenslade in a session designed to hear of the short term strategies of the Police.  Minister Dames said he needed to hear from the lead Police officers, their plan for the abatement of crime.   The meeting unveiled what the nation is already seeing evidence of,  “a strategy-driven patrol initiative, where it will utilize existing and new technology to identify crime trends and shifting patterns on a sustained basis to direct its patrols.”   However, if this initiative falls short of its targets, Dames said other ideas will move in and one coming and certain move is a manpower audit.  “Our government has indicated that it will undertake a comprehensive manpower audit to determine the most effective establishment of the Royal Bahamas Police Force,” he said.  The Minister admitted that it is unclear what the Police Force needs to be fully outfitted with the team required but was more confident in his House of Assembly budget contribution when he said, “If we are going to deliver professional and uninterrupted policing services throughout our nation, we must first determine 1) whether we have the adequate numbers of officers to provide the service to our customers; and 2) if yes, then where are they and are they being utilized to perform the tasks that they have been mandated to perform.”  This consideration by the FNM Administration may mean more civilians working for the Force in areas where trained Police agents are not needed. #MagneticMediaNews#policemanpowerauditcoming Related Items:#magneticmedianews, #policemanpowerauditcoming Facebook Twitter Google+LinkedInPinterestWhatsApplast_img read more

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