FacebookTwitterLinkedInEmailPrint分享Renew Economy:Installations of small-scale rooftop solar panels reached 2.13GW in calendar 2019 – a jump of 35 percent over the previous year – after a record surge in the month of December.According to industry statistician Sunwiz, 220MW of small-scale rooftop solar was installed in December – nearly 10 per cent above the previous record levels in October and November, and despite the usual slowdown around Christmas.The surge in December took the cumulative total in Australia to 10.2 gigawatts – installed on 2.3 million different buildings (mostly homes). And the boom won’t stop anytime soon, with the Australian Energy Market Operator, the Clean Energy Regulator (and now the federal government) expecting the total to reach more than 25GW by the end of the new decade in 2030.Small-scale rooftop solar is defined as installations of 100kW or less – and which qualify for an upfront rebate (which are being wound back each year and which will be eliminated by 2030). Larger rooftop solar systems operate under a different scheme, along with utility-scale solar farms.According to Sunwiz, the combined total of solar – both small-scale and large-scale reached 3.3GW in 2019, although the large-scale figures for the latest month have yet to be added. In 2018, the figure was 3.6GW with a much higher amount of large-scale additions.Queensland remains the overall leader with 2.9GW of small-scale rooftop solar installations, followed by NSW with 2.4GW and Victoria with 1.99GW. That state will likely have broken through the 2GW barrier in early January. South Australia and Western Australia also have more than 1.2GW.[Giles Parkinson]More: Australia rooftop solar installs total 2.13GW in 2019 after huge December rush Cumulative small-scale rooftop solar installations top 10GW level in Australia
21SHARESShareShareSharePrintMailGooglePinterestDiggRedditStumbleuponDeliciousBufferTumblr Mobile banking users are among a financial institution’s most valuable customers and members. However, many financial institutions may not realize the causal impact of mobile banking adoption and usage on bottom-line results and revenue.To quantify the tangible returns generated by engaged mobile banking users, as well as the potential benefit of increased adoption, Fiserv compared key attributes in the three months before and after consumers enrolled in mobile banking. The year-long aggregated analysis was conducted at select banks and credit unions using the Mobiliti™ banking and payments solution from Fiserv.The study found specific returns on the mobile investment related to product usage, transaction frequency, attrition rates and revenue generated. Mobile banking usage impacted increased customer and member ROI in several ways. continue reading »
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
Author: Jim LangcusterThis article was originally published Thursday May 22, 2014 on the Military Families Learning Network blog.This work is licensed under a Creative Commons Attribution 3.0 Unported License. Twitter is a lot like caring for a goldfish. It doesn’t require the same level of commitment required for a child — or a dog, for that matter — but building a strong Twitter presence requires some commitment, even a daily commitment, if you plan to establish an exceptionally strong presence.How far you want to pursue this commitment is entirely your call.What follows is not intended to be a comprehensive guide to Twitter, only a few rules — a few rules of engagement that hopefully will help you articulate your commitment, and along the way to make this initiation into the rather arcane world of Twitter a little easier.Rule of Engagement #1: You Don’t Have to EngageLots of people lurk on Twitter. In other words, they only read other people’s tweets without tweeting themselves.That’s okay. Some people find Twitter interesting solely for the enormous amounts of dialogue and graphic- and link-sharing that occurs. Twitter has proven to be a great source for professionals and hobbyists who simply want to enhance or refine their knowledge.Rule of Engagement #2: Find Your Center of GravityOn the other hand, if you have signed onto Twitter with the goal of building a presence, your first priority should be finding your center of gravity. By center of gravity, we mean the traits that define your place in the Twittersphere — those special passions, interests, insights and skills you bring to the table and that will help you grow your Twitter presence. Likewise, you should reflect on the audience you wish to reach. What is the best way to connect your messages with your audiences? To put it another way, how do you package your tweets? What is the best way to phrase your tweets and what kind of graphics should you use to enhance some of them?Rule of Engagement #3: Share, Share and ShareTwitter is built on a foundation of reciprocity. You build a successful Twitter presence not only by providing your followers with interesting tweets, but also by retweeting the best of theirs.There’s a knack to this, one that can be gained only by close observation. Spend some time lurking and observing how others tweet and retweet before you wade in yourself.Rule of Engagement #4: Build ListsThese aren’t lists of enemies — of people who have snubbed or insulted you — far from it. Lists are essential for managing the immense volumes of tweets generated daily on Twitter. Building lists will help you identify and learn from those on Twitter who are also building interesting and engaging presences. Learn from them. Equally important, use these lists to identify the best daily tweets and retweet them. You will be surprised how quickly your own Twitter presence grows.Free applications such as Hootsuite and TweetDeck provide convenient means for building these lists.Rule of Engagement #4: Make as Much Hash as You CanYou can extend the reach of your tweets using hashtags — in other words, marking key words or topics with the #symbol.Popular hashtags include #followme #happy #picoftheday and #funny.While it’s important not to get carried away with hashtags, they increase the likelihood that you will connect with the audiences you’re trying to reach. (Note: The Network Literacy Community of Practice uses the hashtag #netlit to tag tweets and other social media posts related to network literacy.)Rule of Engagement #5: Mix It Up!It’s a good idea to stick to a general theme on Twitter. But don’t get too set in one’s ways. Mix it up every now and then. Don’t hesitate to venture off topic occasionally. Weave humor and other unexpected elements into your tweets.Other Twitter users appreciate you more when they realize you are a normal human being with genuine interests and passions.Rules of Engagement #6: There are No Hard and Fast Rules.Building an effective Twitter presence is an art, not a science.Any experienced twitter user will concede that there is no Magic Book of Twitter, no proven way to ensure that what you tweet will gain traction. A lot of success comes from closely observing others and learning from experienceIt calls for developing a sixth sense. That comes with time — not to mention, practice and patience.
This World Cup is for the batsmen. A par score for the top teams is going to be 300 runs in 50 overs, and even that is going to be tough to defend when two quality sides meet. The Netherlands did well to score 292 against England, but, as far as I am concerned, it will take more than just a good total for any of the bottom four teams to cause an upset in this Cup.S SreesanthThe India vs Bangladesh game was a great start to the World Cup. It had an atmosphere of a “big game” to it. India were under pressure, having been knocked out of the last World Cup by Bangladesh, but Virender Sehwag was able to alleviate that pressure by hitting the first ball of the innings for a boundary, and from then on, he and India never looked back. Sehwag made a huge statement with his 175, which made this World Cup come alive for me. Virat Kohli at No. 4 scored a century and made it look easy. He will be a high-class player for India in the future. The Indian batting looks long and strong to me, but I couldn’t understand some of the bowling decisions. India’s bowling strength lies in its spinners and I would rather see R. Ashwin or Piyush Chawla play than a third seamer. Even though I like S. Sreesanth very much as he is a character, one-day cricket is about keeping calm and being thoughtful. Sreesanth needs to mature more as a person and as a cricketer. I would pick Ashwin or Chawla instead, especially for the clash against England on February 27.The fielding in this World Cup so far hasn’t been top class and both India and England will need to improve on this score. England seemed to have lost the plot in the last 15 overs of the Netherlands innings with dropped catches and wrong field placements. They need to plan better for their biggest group clash in this tournament when they meet India at Bangalore.advertisementOne doesn’t know how the Bangalore pitch will behave but England will no doubt prefer the conditions in Bangalore over Kolkata. I like the fact that England have opted for the Kevin Pietersen-Andrew Strauss opening combination. That’s a message to Pietersen that England looks up to him as a great player and need him to fire for the team to have a chance at lifting the Cup. The right-left-handed opening combination can be a huge asset as the fielding side will always be under pressure if the duo build a long partnership. England’s batting order looks strong, but it’s their bowling combination that they need to work on. They would probably want Mike Yardy at the cost of a pacer.Sri Lanka looked every bit as solid at home in their one-sided clash with Canada. With their opening pair of Upul Tharanga and Tillakaratne Dilshan, who are dashing one-day openers, followed by the class and experience of Kumar Sangakkara and Mahela Jayawardene, and the finishing abilities of Angelo Mathews in the middle order, theirs is a very strong batting line-up. Canada really didn’t have a chance.Australia look strong and though they beat Zimbabwe comfortably, they look like one batsman short without Michael Hussey who is injured. Mitchell Johnson bowled well and is a match-winning all-rounder in one-day cricket, and along with Shane Watson, Australia have two leading all-rounders in this World Cup. Zimbabwe have recently been a more consistent performer at the international level. They have had quality players in the past and also have a good production line for the future. Their combination of captain Elton Chigumbura and coach Allan Butcher is working well. I will not be surprised if they cause an upset in this tournament.The format of the World Cup is much too long to funnel out the bottom teams and I welcome the plan to have eight top teams and two “minnows” in the next edition, though it might not go down well with those teams that don’t make it. But that will make cricket more exciting for fans and sponsors.I am looking forward to the match at Bangalore. May the best team win, as long as it’s England.- Nasser Hussain is a former captain of the England cricket team. Syndicated by Sporting Excellence
functional in an yearSrinagar, May 30 (PTI) Two 200-bed maternity hospitals, one in Srinagar and another in Jammu, would become functional in an year while three Medical colleges in Anantnag, Baramulla and Rajouri are expected to come up in two years, the Jammu and Kashmir government said today.The building of the maternity hospital at Jammu is complete and final finishing work is going on. Similarly, the building for the maternity hospital in Srinagar would be ready for use by early next year.This was disclosed at a meeting chaired by Chief Minister Mehbooba Mufti here.The meeting was informed that work is in progress on the Rs 25 crore Childrens Hospital at Srinagar while 114 major works at the hospitals across the State are underway on which Rs 275 crore were expended last year, an official spokesman said.In the meeting, Mufti stressed on rigorous monitoring and continuous evaluation of the progress and that costs should not be allowed to escalate.She directed that regular monitoring of works at the three Medical Colleges being constructed at Anantnag, Baramulla and Rajouri should take place.She also directed that all the pending issues regarding medical colleges at Kathua and Doda, should be settled.In the Higher education sector, the spokesman said 22 colleges are under construction across the State and out of these 16 would be completed within coming few months.Also the two Cluster Universities set up in the State recently would be moving to their campuses by September this year, he said.He said that the IIM in the state would start functioning from makeshift arrangements from this year while faculty has been shortlisted for the two Architectural colleges and two Nursing Colleges started by the Higher education Department.advertisementIt was also given out that the Higher Education Department would be constructing seven girls hostels for which Rs 10 crore have already been released, the spokesman said.In the Tourism sector, Mehbooba directed developing Baglihar lake as a water sports destination and fast pacing of facility upgradation at Suchetgarh to promote border tourism there.The meeting was informed that Rs 60 crore Jammu Ropeway project is slated to be completed by March 2018 while as the first phase of Patnitop Ropeway would be completed by September 2018, the spokesman said.In the horticulture sector, the spokesman said 650 kanals (32.8 hectares) of land have been targeted in Kashmir province to be covered under High Density Apple plantation this year. PTI MIJ TA ADS
Chelsea I hope Pedro is luckier in the future – Conte Rob Lancaster Last updated 2 years ago 00:01 20/9/2017 FacebookTwitterRedditcopy Comments(0) Getty Images Chelsea Chelsea v Nottingham Forest Nottingham Forest League Cup The Chelsea manager is saddened by the attacker’s fortune this season but has been impressed with Tiemoue Bakayoko thus far Antonio Conte hopes Pedro enjoys a change of fortune when it comes to injuries after the Chelsea forward was hurt for the third time in as many games against Arsenal.The Spanish forward was withdrawn at half time in Sunday’s 0-0 Premier League draw after receiving a kick on his ankle, although Conte revealed the problem was “not serious” in the aftermath.Chelsea 8/1 to beat Stoke with over 4.5 goals Article continues below Editors’ Picks ‘I’m getting better’ – Can Man Utd flop Fred save his Old Trafford career? Why Barcelona god Messi will never be worshipped in the same way in Argentina Lyon treble & England heartbreak: The full story behind Lucy Bronze’s dramatic 2019 Liverpool v Man City is now the league’s biggest rivalry and the bitterness is growing Still, it is a further setback for Pedro, who suffered a concussion and facial fractures in a pre-season friendly with Arsenal in China before also picking up an ankle injury when the teams met in the Community Shield.The fit-again Eden Hazard will step into the team for the EFL Cup clash with Nottingham Forest on Wednesday, with the Belgian starting fot the first time since breaking an ankle in June.Conte also says now is the right time for Eden Hazard to start a game. #CFC— Chelsea FC (@ChelseaFC) September 19, 2017″This season he’s not lucky, Pedro,” Conte told the media before the game against the Championship side.”He started with a bad injury in the Arsenal friendly game, where he broke a bone in his face. Then he received a knock on his ankle. Now on his leg…I hope for him, but above all for our team, that he’s luckier in the future.”For sure now, Pedro is trying to recover from the last injury. It’s important for him also to work. Don’t forget, when you’re injured you can’t work.”Sometimes you can lose your best physical condition and you need more time for this. It’s not a serious injury, but he needs time to recover.”Tiemoue Bakayoko came on to replace Pedro at the weekend, although he too is still working his way back to full health.The French midfielder had a knee operation at the end of last season, yet Conte has been impressed with the way the new signing from Monaco has settled in at Chelsea.”Bakayoko now has started to play. He’s playing very well,” the Italian coach said.”Don’t forget last season he finished the season with a surgery in his knee. Now he’s in good physical condition.”He’s starting to adapt himself to our style of football. I’m pleased with him. That’s a good sign for us.”
TagsTransfersAbout the authorCarlos VolcanoShare the loveHave your say Juventus move for wantaway Atletico Madrid defender Filipe Luisby Carlos Volcano10 months agoSend to a friendShare the loveJuventus are moving for wantaway Atletico Madrid defender Filipe Luis.It emerged this week that Luis and Atletico have agreed this will be his last season in Madrid.After having a summer move to PSG blocked, Luis has been left frustrated over his treatment by Atletico’s management.Tuttosport says Juve have been watching developments closely and are ready to take Luis on a free transfer next summer.The Bianconeri see the Brazilian as a potential replacement for Alex Sandro.
Advertisement Video producer Michael Rizzi, who’s based in Toronto, says he’s concerned with the message it sends to loyal YouTube users. He’s seen 176 of his 236 videos disappear in “restricted” mode, representing 75 per cent of the clips he’s uploaded over the past five years.Rizzi says he wished Google’s YouTube executives would’ve been more transparent about the problem. Instead, they appeared to sit back as YouTubers made the hashtag #YouTubeIsOverParty a trending topic on Twitter over the weekend.“It’s more a feeling of being pushed to the side,” Rizzi says. “It’s a pretty big screw-up on their end.”In an emailed statement on Monday, YouTube acknowledged the filter saying “some videos that cover subjects like health, politics and sexuality may not appear for users and institutions that choose to use this feature.”YouTube added that “some videos are incorrectly labelled by our automated system and we realize it’s very important to get this right.”“We’re working hard to make some improvements,” the company said without offering further details.The lack of information has left YouTubers struggling to figure out what’s being sifted out, what isn’t and why it’s happening.Rizzi suspects video tags like “LGBT” or “gay couple” may be triggering the filter for “7 Things I Love About My Boyfriend,” a video he says shouldn’t be restricted for a younger audience.Even his clip commissioned for YouTube’s #ProudToBe campaign, timed to last year’s Pride Month, is now filtered out.“YouTube’s own equality campaign is restricted, which is probably the weirdest part of everything,” Rizzi says.Toronto-based transgender YouTuber Stef Sanjati also had 48 of her videos blocked as of Monday, including clips discussing transgender student bathrooms and makeup tutorials. Advertisement Advertisement “It sends a bad message to young gay kids and young trans kids that their lives are not normal or acceptable.”At issue is YouTube’s “restricted” designation, which lets parents, schools and libraries filter out content that may be considered inappropriate for users under 18. YouTube calls it “an optional feature used by a very small subset of users.”It’s unclear whether the types of videos in question are being categorized as “restricted” for the first time, or if the filtering is only now getting attention. Facebook Twitter Login/Register With: LEAVE A REPLY Cancel replyLog in to leave a comment A chorus of Canadian LGBTQ YouTubers, including pop duo Tegan and Sara, is calling for the video service to stop filtering out gay and trans-themed videos for some users.The Calgary-raised sisters took to social media to question why YouTube’s “restricted” setting appears to block a wide variety of LGBTQ-friendly content for no clear reason.“If you put YouTube on restricted mode a bunch of our music videos disappear. I checked myself. LGBTQ people shouldn’t be restricted. SAD!” Tegan and Sara tweeted. Among the missing clips were music videos from their latest album, including for “That Girl” and “U-turn.” They were joined by Halifax singer Ria Mae, who said her video for “Gold,” which features the singer in a lesbian relationship, was also being filtered out.“Young gay kids need to see themselves represented and they need to know it’s normal, it’s OK and it’s not X-rated,” Mae posted in a video on her Instagram account.
MONTREAL – The skies over the world’s largest aerospace market have opened to Bombardier’s C Series aircraft after it won a resounding victory Friday against Boeing Co.U.S. International Trade Commissioners voted 4-0 that Boeing didn’t suffer harm from prospective imports of C Series planes.Boeing launched the trade case last April, arguing that governments in Canada and Britain subsidized the plane’s development and allowed Bombardier to sell it at unfairly low prices.The decision eliminates nearly 300 per cent in duties imposed by the Department of Commerce.“Today’s decision is a victory for innovation, competition, and the rule of law,” the Montreal-based manufacturer said in a news release moments after the vote was announced.The decision was a surprise to many observers who expected the commission would side with Boeing even though they believed the company sustained no harm. Even one government official said Ottawa wouldn’t be surprised by a loss.Several commentators said the ruling restores the commission’s credibility because it wasn’t moved by political calculations or pressure from President Donald Trump’s protectionist rhetoric.The decision caused Bombardier’s stock to shoot up to its highest level in three years. Shares gained more than 15 per cent after the ruling, closing at $3.54.Foreign Affairs Minister Chrystia Freeland welcomed the decision.“Canada-United States trade is important to the prosperity of both our countries. This decision will support well-paying middle-class jobs on both sides of the border,” she said in a statement.Chicago-based Boeing said it is disappointed by the decision but will review the commission’s detailed opinions when they are released in the coming days.“We are disappointed that the International Trade Commission did not recognize the harm that Boeing has suffered from the billions of dollars in illegal government subsidies that the Department of Commerce found Bombardier received and used to dump aircraft in the U.S. small single-aisle airplane market,” it said in a statement.Boeing said it will continue to document any harm to Boeing from illegal subsidies and dumping pricing.“We will not stand by as Bombardier’s illegal business practices continue to harm American workers and the aerospace industry they support. Global trade only works if everyone adheres to the rules we have all agreed to. That’s a belief we will continue to defend.”Boeing could appeal or launch a new petition if the C Series are delivered to the U.S. from the Quebec assembly plant, but observers say that would be a mistake.“I think it’s cost them too much in terms of reputation and actually in terms of defence orders for them to appeal,” said Ernie Arvai, a partner at U.S. commercial aviation consultancy AirInsight.Canada’s largest private-sector union responded to the ruling by calling on Bombardier to abandon its plans to build a second assembly line in the southern United States.“Common sense should now trump because there’s absolutely no reason now for the C Series to satisfy the U.S. market be built in Mobile, Ala,” Unifor president Jerry Dias told reporters.“Today is a huge victory for one of Canada’s most important industries and as a Bombardier employee I’m absolutely thrilled and dumbfounded that this decision actually came down.”Bombardier spokesman Simon Letendre said the company and Airbus will proceed with the construction of the second assembly line for the U.S. market.McGill University professor Karl Moore said building the plant is the right move.He expects the orders will flow into Bombardier now that the uncertainty of duties is resolved.“The U.S. is wide open to sell a lot of C Series,” he added.But Richard Aboulafia of the Teal Group said he doesn’t believe the ruling will unleash a torrent of orders because so few American airlines ordered the C Series even though it has been available to purchase for a decade.“You could make an argument that the combination of Airbus ownership and the end of this trade complaint might serve as a catalyst but I’m not aware of a whole lot of outstanding U.S. requirements for a plane of this class.”Delta Air Lines Inc. said it looks forward to introducing the CS100 to its fleet. The airline ordered 75 CS100s that were slated to be delivered starting this fall from Mirabel, Que. It has vowed to wait until the new assembly line is built.“Delta is pleased by the U.S. International Trade Commission’s ruling rejecting Boeing’s anti-competitive attempt to deny U.S. airlines and the U.S. travelling public access to the state-of-the-art 110-seat CS100 aircraft when Boeing offers no viable alternative,” it said in a news release.Companies in this story: (TSX:BBD.B)Follow @RossMarowits on Twitter.Note to readers: This is a corrected story. A previous version said Unifor is Canada’s biggest union.