1. Joe Hart (goalkeeper) – check out the full line up, in squad number order, by clicking the arrow above 11 11 11 Chelsea v Manchester City in the Premier League this Saturday 16 April is live on talkSPORT from 17:30 BST.The Citizens have struggled for consistency this season, falling behind in the race for the title. Nonetheless, having reached the semi-final of the Champions League for the first time in the club’s history, many expect City to finish the campaign strongly.Chelsea, though, are a far improved team from the one that was comfortably beaten 3-0 in August and will be out to avenge that result.So, who will Manuel Pellegrini call upon?Take a look at talkSPORT’s predicted Manchester City line by viewing the slideshow above. 17. Kevin De Bruyne (attacking midfield) 11 11 20. Eliaquim Mangala (centre back) 11 15. Jesus Navas (right attack) 11 25. Fernandinho (centre midfield) 11 30. Nicolas Otamendi (centre back) 21. David Silva (left attack) 3. Bacary Sagna (right back) 6. Fernando (centre midfield) 10. Sergio Aguero (striker) 11 11 11 22. Gael Clichy (left back)
Charles Davis used to run the streets of Stockton at 3:30 a.m. at the behest of his roommate Jon Gruden when both were assistant coaches at University of Pacific in 1989. The idea was to beat everyone else to work and get a head start.For the last 10 years, Davis has been a fixture on the NFL Network’s coverage of the draft and the Senior Bowl with analyst and new Raiders general manager Mike Mayock, watching his co-worker lap the field.So Davis is biased, and admits it. But having been a …
South Africa offers foreign suppliers a variety of methods to distribute and sell their products, including using an agent or distributor, selling through established wholesalers or dealers, selling directly to department stores or other retailers, or establishing a branch or subsidiary with its own sales force.WholesalersConsumer goods requiring maintenance of stocks and industrial raw materials are often exported to South Africa through established wholesalers.Retail organisationsMany exporters of consumer goods sell directly to South African retail organisations – including consumer corporations, department stores, chain stores, and co-operative groups of independent retailers – which assume the functions of wholesale buying, selling and warehousing.Consumer retailSouth Africa offers the full spectrum of retail outlets: small general dealers; specialty stores handling a single product line (such as clothing, electronics, or furniture); exclusive boutiques; chain stores (groceries, clothing, toiletries, household goods); department stores; cash and carry wholesale retail outlets; and co-operative stores serving rural areas. Large-scale supermarkets, or hypermarkets, are located in suburban shopping malls and sell large quantities of almost all consumer goods.About 90 percent of the consumer trade inventories of these stores are domestically sourced.FranchisesFranchising is well-established in South Africa, with the sector showing strong and continued growth. Around 30% of South African franchises are non-food systems, with an emphasis on service. Building, office and home services sectors are dominant, with automotive, restaurant, health, education and training franchises also available.After-sales agentsFor products of a technical nature, it maybe necessary to appoint an official after- sales agent in South Africa. This may be a company that does not import or market the product in question, but rather, because of its geographical reach, technical ability and goodwill in the market, acts as the certified service agent.Appointing an appropriate after sales agent is crucial in ensuring that the product develops a respected reputation in the South African market.The US Commercial Service’s Doing Business in South Africa – 2011 Country Commercial Guide offers more information on selling factors and techniques.Agents & distributorsIn South Africa, the terms “agent” and “distributor” have very specific meanings.AgentsIn the strict legal sense, “agent” means a person who, for and on behalf of a principal, either introduces a third party to the principal by soliciting orders from the third party, or concludes contracts with the third party on behalf of the principal. The normal reward for an agent is a commission, which is received from the principal.Key considerations in appointing an agent in South Africa are:You need to appoint an agent who knows your market well. The South African business sector is relatively small, and companies have established methods of procurement that differ from sector to sector.You need to consider national distribution. South Africa is a large country, with nine provinces. Lacking the support of national infrastructure, smaller agents often tend to operate provincially. This means you may need to appoint an agent in each of the larger cities – Johannesburg, Cape Town, Port Elizabeth and Durban – to cover the country. Larger companies who take on agencies often have an office in each of the major centres, making any agency agreement easier to control.For certain products, South Africa is a trading hub for the southern African region, and you need to consider whether your South African agent should handle business in these countries on your behalf.DistributorsA distributor buys and holds stock of a product. In return, they are usually granted an exclusive right to sell the product in a particular area or to a particular type of customer. An agreement with a distributor is similar to an agreement with an agent, except that price and delivery terms will differ because the distributor is a principal.When appointing a distributor in South Africa, the same considerations apply as when appointing an agent.BrandSouthAfrica reporterReviewed: 31 August 2012Would you like to use this article in your publication or on your website? See Using Brand South Africa material.
Share Facebook Twitter Google + LinkedIn Pinterest Brian E. Ravencraft, CPA with Holbrook & ManterIs your farm operation a bona fide business or more of a hobby? There is a difference in the eyes of the IRS and knowing how to classify your entity is crucial when it comes to your taxes. It affects the way taxes are filed and what can be deducted.Determining if an activity is engaged in for profit is based on the facts and circumstances of each case. However, IRS regulations provide nine factors to consider. These factors are frequently applied in relevant case law. Although certain activities are more susceptible to the hobby loss taint, no activities are immune.Section 183 of the tax code governs “hobby losses.” This section of the tax code was passed so Congress could close down what it perceived as inappropriate farm and horse shelters. The “Safe Harbor” law sets up a presumption that if an activity shows a profit in three out of five tax years, then the taxpayer is engaged in it to make a profit. In the case of horse operations, the business must show a profit in two out of seven tax years. There are nine factors the IRS uses to determine hobby farm losses. Let’s take a look at just a few of them here. Factor: The manner in which the taxpayer carries on the activityThe IRS will look at your intentions when it comes to your farming operation. Are you doing what you love in the hopes of making a profit? If so, you are probably keeping a separate set of books, have a separate checking account, etc. If you take part in the operations that are necessary to run a successful and profitable business, you most likely won’t fall into the hobby category. Factor: The expertise of the taxpayer or his or her advisorIf you have expert level knowledge pertaining to your field, this will be taken into consideration. If your skillset and background speaks to the nature of your operation, you could be looking at a business classification as opposed to hobby. For example, if you run a horse farm and you are an accomplished rider or a veterinarian, you could be considered an expert in your field. If knowledge and the arenas that it allows you to be a part of position you to run an operation that grows and makes money, business might be your classification. Factor: The time and effort expended by the taxpayer in carrying on the activityWhether or not you hold another job outside your farm operation is a factor that the IRS uses when weighing in on if you are business or hobby. If you are working a full-time position and farming here and there on the side and bringing in minimal if any cash flow from your efforts, that is much different than devoting much of your time to the operation and bringing in a large profit. Factor: The amount of occasional profits, if any, which are earnedMaybe you didn’t enter into your farming operation with the intent to make money, but over time, it’s happened. Your potential to make increased income and the amount of money you actually make will matter to the IRS when deciding if you have crossed over the hobby threshold into business territory.Again, these are just a few of the factors that are evaluated for tax purposes. None of the nine factors controls the profit motive determination, and meeting a preponderance of those factors doesn’t indicate whether or not the necessary actual and honest profit motive is present in a particular activity.Keep in mind, even if your income is small and determined to be hobby, it cannot be ignored because IRC Sec. 61(a) provides that gross income includes income from whatever source derived unless there is a specific exclusion. There is no exclusion for hobby income. Hobby income is reported on page 1, line 21, of Form 1040. It is not subject to self-employment taxes because a hobby is not considered a trade or business.For more information or for assistance in business or hobby farming, please contact Holbrook & Manter, CPAs. We’ve been assisting farmers of all types for over nine decades and have four locations to serve you, 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 the firm website at:www.HolbrookManter.com
Among the more uncharitable things said about Rajiv Gandhi was the accusation that he was prone to believing the person he spoke to last. No such charge has been levelled against the currrent head of the Congress. A possible reason could be that no one really has the remotest idea,Among the more uncharitable things said about Rajiv Gandhi was the accusation that he was prone to believing the person he spoke to last. No such charge has been levelled against the currrent head of the Congress. A possible reason could be that no one really has the remotest idea what Sonia Gandhi actually stands for or believes.So successfully has the lady of 10 Janpath perfected the medieval art of purdah politics that it has become impossible to identify which is the real gospel and which is the gospel twice removed. Sonia, every Congress loyalist concedes, is a fantastic listener.That is a wonderful attribute, lacking in many politicians. Unfortunately that’s where it stops. No Congressman, not even those whose claim to fame lies in their ability to walk into Vincent George’s office without an appointment, has resolved this mystery.Some 11 months after she launched her political career, Sonia has not given a single interview, spoken to a TV chat show or intervened spontaneously in a debate. Rajiv at least spoke about “jitenge ya loseenge”. The real Sonia Gandhi has said nothing. She has been ghost-written from A to Z.It would be surreal, if it wasn’t real. India is confronted with a novel situation where the unquestioned leader of the largest opposition party and a possible claimant to the top political job is a complete prisoner of her speechwriters.Without them she epitomises a complete void. Worse, she is a willing captive in the hands of wordsmiths who take a ghoulish delight in getting her to repeat their media columns. No wonder consistency is not the hallmark of this Congress president. If the Pokhran tests were a scientific achievement one day, they become a national disgrace the second.advertisementIf religious tolerance is declared a sacred duty in one speech, Saraswati Vandana becomes a reprehensible ritual in the subsequent letter. It’s not a complex question of timing; it’s a simple matter of who wrote the speech of the day.Blessed with sensitive antennae, Congressmen have not been slow to grasp the meaning of speechwriter raj. Last Tuesday, the party spokesman in Delhi described Mamata Banerjee’s Trinamool Congress as the “third youth club in West Bengal after Mohun Bagan and Mohammedan Sporting”.The next day, perhaps mindful of the hurt caused to East Bengal club, West Bengal Congress Working President P.R. Dasmunshi invited Mamata to rejoin the parent party. Sonia spoke in Mizoram of Christian “priests and nuns … subjected to unspeakable atrocities” under BJP rule.She didn’t know that the man who gave shelter to the rapists in Jhabua is now the Congress candidate. She appealed last Wednesday to Sikhs to rise above the scars of 1984. Two hours later, as if to rub salt into their wounds, a beaming Sajjan Kumar was on hand to release the party’s Delhi manifesto.It’s not that Sonia doesn’t know. It’s just that Congressmen are convinced she is incapable of going beyond the script. Hence the uncontrolled explosion of personal agendas. Sonia has been praised for her maturity, for steering a pathologically promiscuous party toward brahmacharya.If the Congress wins the assembly elections, the enforced celibacy will end. Jyoti Basu may declare her Nehru’s worthy successor and help reinstate her in a Race Course Road house vacated nine years ago.On paper Sonia will reign, but who will rule? The wordsmiths are drooling at the idea. It will be dynasty of course, but it will also be regency. Till she effects her elusive discovery of India.
Click here to EnlargeInconspicuous names that played their way out of the long shadows cast by the likes of Lionel Messi,Neymar, Thomas Muller and into the hearts of millions.,Click here to EnlargeInconspicuous names that played their way out of the long shadows cast by the likes of Lionel Messi,Neymar, Thomas Muller and into the hearts of millions.
Falling short of winter wear and have an office party to attend? A great mix of summer and winter wear can ease your dressing woes in the winter season.Here are five ways to glamourise your summer outfit for the winter season:Floral summer dress: A cute floral summer dress can go great lengths when paired with the right accessories. Heels can glamorise any outfit, so team your favourite pair of black pumps with your summer dress. Another way of turning a summer dress into a party outfit is by slapping on a black blazer and head to your office party in style. Also Read – Add new books to your shelfPlain sheath dress: Do you have any plain dress in your wardrobe? It could be a plain black shirt dress or a plain dress in any colour. You can add glamour to this by either sporting a sequined clutch and high gladiator heels or mules. This look is sporty, chic yet glamorous.A logo shirt: Who would’ve thought wearing a simple logo shirt can make a fun party outfit? Pair the logo t-shirt with a high waist leather skirt. This look is grungey and can make a perfect festive outfit when completed with a pair of black pumps. A pair of studded earrings adds that extra bit of oomph.Playsuits: Playsuits are another great option to turn into party wear. Pull out any solid colored playsuit as they’re flirty and fun, just about perfect for any night out. They’re comfortable yet glamorous and look great the way they are. Pair heels along chunky bracelets and earrings to go with them.
Saraswati Puja was celebrated in West Bengal on February 10 with traditional fervour. Saraswati, the Hindu goddess of music, culture and learning, was worshiped across the state and people were seen carrying clay idols of the deity with a crescent moon on the brow, riding a swan or seated on a lotus. Tiny tots and children decked up in traditional bright-yellow attires signifying ‘Basant Panchami’ – heralding the arrival of spring. Women dressed pretty in saris and boys in kurtas and performing the ‘Anjali’ (offering of flowers with prayers). Also Read – Add new books to your shelfThis time the rituals started a day before as per the almanac. But the main pomp and celebration were stored for Sunday morning which continued till midday in schools, colleges, community clubs and households, with priests chanting mantras and devotees placing seasonal palash flowers at the deity’s feet to the ringing sounds of cymbals and conch shells. Flowers, fruits and sweets placed as ‘prasad’ (offerings). Families throughout cities, towns and villages shared it among themselves. To receive the goddess’s blessings, students also placed their books, pens and musical instruments beside the idol for the entire day. Also Read – Over 2 hours screen time daily will make your kids impulsiveIt was a day of mirth for children, for whom Saraswati puja is a “no study” day. Too happy to give their textbooks a miss, they participated in cultural functions organised in localities, educational institutes and households. Small marquees came up in almost all localities where neighbours gathered to pay obeisance to the goddess, followed by sumptuous lunch comprising “khichuri” accompanied by eggplant fries, mixed vegetables and dollops of chutney and sweets. Such feasts were held in educational institutions also. “Heartiest greetings to all my brothers and sisters on the occasion of Saraswati Puja,” Chief Minister Mamata Banerjee tweeted on the occasion.