Former Manchester United manager Ron Atkinson believes Ander Herrera should be a key player under Jose Mourinho.Herrera has seen little action under the Special One during his short tenure and has been overlooked in favour of Marouane Fellaini and Wayne Rooney.The Spanish midfielder played a starring role in Manchester United’s opening day 3-1 win over Bournemouth but has since been relegated to the substitute’s bench.Atkinson, however, thinks that Herrera receives unfair criticism and is in favour of selecting the former Athletic Bilbao in the Red Devils’ midfield.“I think he’s the one who sometimes – not only this year, last year or the year before – he carries the can a little bit. He’d be one of my first choices,” Atkinson told Kick Off on talkSPORT.“[He has] great energy, [a] great attitude, [he] competes. He came on in the [Manchester] City derby when they were completely outclassed in the first half and was a big factor in the way the game changed. He won a lot of balls; he got around people’s feet, busied people.“It’s ever so easy picking someone else’s team, but he’d be one of my starting players – I’d play him quite a lot.”One player keeping Herrera out of the side is Wayne Rooney. The England captain has played virtually every minute of United’s Premier League fixtures but was particularly ineffective in Sunday’s 3-1 loss to Watford.Rooney is currently four goals away from breaking Sir Bobby Charlton’s record of 249 goals for the club but has operated in a deep-lying midfield role so far this season.But Atkinson believes that Rooney can still be effective if he is played in a more natural advanced role.“I think Rooney can play anywhere. He’s not at the top of the range at the moment, but the commodity he’s got – and it’s the hardest thing in football – he can score a goal.“I would have him playing somewhere within range of the opposition goal as much as possible. He can drop out, he spent a long time there last year playing as the central midfield player spraying the ball about – he can do that.“I think in a year or two’s time – if he wanted to – he could play centre-half. He’s a football player.“But at the moment, they’ve got to get him back to the form where he can score goals. He’s England’s leading scorer, he will break United’s record, but you don’t want players like that 50-yards from the opposition’s goal.”
With a mix of youth and veterans, Marshfield volleyball hopes to finish among Valley’s bestBy Paul LeckerSports ReporterMARSHFIELD — The Marshfield High School volleyball team had five all-Wisconsin Valley Conference selections last season as the Tigers finished 7-5 and in third place in conference and reached the WIAA sectionals for the second year in a row.All five were seniors, leaving a big hole in the Tigers’ lineup heading into the 2017 campaign.Marshfield got off to a rough start, combining to go 4-9 at its home quadrangular and at the Sun Prairie Invitational two weeks ago. The Tigers rebounded with a win over Wausau East in their WVC opener on Aug. 31 and hope to continue to improve as the young players get acclimated to varsity action.“I have seen a lot of improvement,” Marshfield coach Dawn Sadowska said following the win over East. “What we’ve talked about, especially with our seniors, is we’re young and experienced, but there’s a lot of talent here. We just have to keep believing that we’re going to get better and better.”Marshfield has five returning seniors, including Corianne Johnson, who saw some time last year as a setter, and Hannah Meverden, who is back in the middle of the front line after missing last season with an injury.Hitters Jordyn Wilcott, Johanna Beyer, and Katie Osinski are the other seniors returning for the Tigers.Juniors Madison Nelles and Karly Nikolai, who had 19 kills in the 3-0 sweep of Wausau East, and sophomore Lindsey Steffen add depth to Marshfield’s front line.“These kids can play a lot of different positions, and we’ve been kind of mixing them up,” Sadowska said. “Karly played some middle last weekend (at Sun Prairie), and (Aug. 31 against East) she was on the outside killing the ball. They’re very versatile hitters, and that’s going to help us a lot.”While Johnson takes over as the full-time setter for the graduated Anna Ripp, who accumulated more than 2,000 assists in her career, the rest of the back row will be a work in progress as the group gets their collective feet wet.Sophomores Kati Sadowska and Kaydee Johnson and junior Alexis Schnitzler will be in the rotation and are key cogs in the important serve-return game Marshfield needs to succeed.“That’s our youngest part of our game,” Dawn Sadowska said. “We’ve got a couple of sophomores and a junior that wasn’t on varsity last year. They’re inexperienced, but they keep getting better and better. They compete with one another, and I think that makes them better as well.”Defending conference champion D.C. Everest, which also knocked Marshfield out of the playoffs in the sectional semifinals, looks to be a strong contender to repeat in the Wisconsin Valley Conference. However, Coach Sadowska does not want to sell her team short.“I never rule out (a) conference (title),” she said. “It will be tougher this year because of our inexperience, but I never rule that out. I want to be in that top three. No. 1 would be great.“I want us to be really strong by the end of the season and playing our best volleyball. At that point I would think anybody would be afraid to play us. We’ve been in sectionals that last couple of years, and I think this team can do that too if we keep working hard and can get all the parts together that I think we have.”Paul Lecker is the publisher of MarshfieldAreaSports.com, a contributor to Hub City Times Sports. You can reach him by email at [email protected]
The IRS will grant automatic consent to accounting method changes to comply with new Code Sec. 451(b), as added by the Tax Cuts and Jobs Act (P.L. 115-97). In addition, some taxpayers may make the accounting method change on their tax returns, without filing a Form 3115, Application for Change in Accounting Method. These procedures generally apply to tax years beginning after December 31, 2017. Rev. Proc. 2018-31, I.R.B. 2018-22, 637, is modified.All Events Test for Accrual Basis TaxpayersUnder Code Sec. 451(b), the date that an accrual basis taxpayer takes an item into account as revenue in its applicable financial statement (AFS) is also the deadline for treating the item as satisfying the all events test. This rule also applies to:– any portion of an item,– any other financial statement identified by the IRS, and– income from a debt instrument with original issue discount (OID).Automatic Consent to Accounting Method ChangeThe automatic consent procedures apply to a taxpayer with an AFS that:– wants to change to a method of accounting that complies with Code Sec. 451(b); and/or– for the year of the change, is not adopting Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) financial accounting standards for revenue recognition, titled “Revenue from Contracts with Customers (Topic 606)” that were announced on May 28, 2014.For income from a debt instrument having OID, the Code Sec. 481(a) adjustment period for the change is six tax years (year of change plus the next five tax years). However, this applies only for the taxpayer’s first tax year beginning after December 31, 2018.The automatic consent procedures do not apply to a taxpayer that wants to make a change to a method that adopts the FASB/IASB standard, or to a special accounting method as described in Code Sec. 451(b)(2).Streamlined Procedure for Change Made on ReturnFor its first tax year beginning after December 31, 2017, a qualified taxpayer can change its accounting method to comply with Code Sec. 451(b) without filing a Form 3115. An eligible taxpayer must either:– meet the Code Sec. 448(c) gross receipts test for a small business taxpayers (so the taxpayer’s average annual gross receipts for the three prior tax years cannot exceed $25 million); or– be making the change to comply with Code Sec. 451(b)(1)(A) and/or (b)(4), and the Code Sec. 481(a) adjustment for each of the changes is zero.These streamlined procedures do not apply to a taxpayer that wants to make a change to a method that adopts the FASB/IASB standard, or to a special accounting method as described in Code Sec. 451(b)(2), or certain other concurrent accounting method changes. Tax shelters also are not eligible.The IRS warns that consent granted under the streamlined procedures is not a determination that the new accounting method is permissible, and taxpayers using the streamlined change method do not receive audit protection.Rev. Proc. 2018-60Other References:Code Sec. 446CCH Reference – 2018FED ¶20,620.285Code Sec. 451CCH Reference – 2018FED ¶21,005.01CCH Reference – 2018FED ¶21,005.20Tax Research ConsultantCCH Reference – TRC ACCTNG: 21,000CCH Reference – TRC ACCTNG: 12,050Login to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative.
TagsTransfersAbout the authorPaul VegasShare the loveHave your say Watford reject Randell Williams catching eye at Exeterby Paul Vegasa month agoSend to a friendShare the loveA host of clubs are chasing Exeter City winger Randell Williams.The former Crystal Palace and Watford man joined Exeter in January.His early season form has drawn interest from Championship clubs Cardiff City, Nottingham Forest, QPR and Huddersfield, according toteamTALK.The 22-year-old already has three assists to name so far this season.
COLUMBUS, OH – SEPTEMBER 19: Wide receiver Braxton Miller #1 of the Ohio State Buckeyes looks to run the ball in the first quarter against the Northern Illinois Huskies at Ohio Stadium on September 19, 2015 in Columbus, Ohio. (Photo by Andrew Weber/Getty Images) Twitter/@BigJah15Here’s everything that has gone viral in college sports over the past 24 hours.1. Florida State’s Jameis Winston and Oregon’s Marcus Mariota are planning to throw at the NFL combine.2. Duke’s freshman center Jahlil Okafor believes in mermaids and Bigfoot.3. Louisville Cardinals’ guard Chris Jones is suspended for their game vs. Syracuse tonight.4. Kentucky’s John Calipari took a picture with Dick Vitale and Seth Greenberg and tweeted “three fired coaches.” 5. It was reported Georgia’s new indoor football practice facility will cost approximately $30 million. 6. New England Patriots’ coach Bill Belichick visited the Indianna Hoosiers yesterday.7. Draymond Green and Nik Stauskas agreed on a wager for last night’s Michigan State vs. Michigan basketball game. 8. Former Oklahoma center Gabe Ikard tweeted and quoted Sooners’ coach Bob Stoops’ advice on domestic violence. 9. Five-star quarterback Shea Patterson committed to Ole Miss over LSU and USC. 10. Ohio State quarterback J.T. Barrett posted pictures of the screws he recently had removed from his ankle. Video of the Day: Kentucky’s Devin Booker Asked About the Tennessee Cheerleader He Ran IntoTweet of the Day: Oklahoma’s James Fraschilla Had A Funny Response When His Dad Posted A Baby Picture Of His On Twitterwelp. RT @franfraschilla: This guy @jamesfraschilla now a senior at Oklahoma. pic.twitter.com/8jjTDaYU1X— James Fraschilla (@jamesfraschilla) February 17, 2015 Girlfriend of the Day: Nik Stauskas isn’t at Michigan anymore, but he and the lovely Taylor Anderson attended last night’s gameNik Stauskas back in the house pic.twitter.com/G1gWUgLEOO— Bryan Fuller (@FullOfTwitt) February 18, 2015Check Out Tuesday’s Cheat Sheet
Prime Minister, the Most Hon. Portia Simpson Miller, has emphasised that the International Monetary Fund (IMF) agreement is necessary to facilitate stability and growth of the economy. “If the country is to benefit from this agreement, we must ensure that we meet all our obligations. We are committed to doing so. However, we also know that an IMF agreement on its own will not be enough to solve our economic problems,” Mrs. Simpson Miller said. The Prime Minister stressed that the Government has to grow the economy in order to accelerate the development of Jamaica. She was making her contribution to the 2013/2014 Budget Debate in the House of Representatives on April 30. Mrs. Simpson Miller said the World Bank has identified some of the main issues that affect Jamaica’s economic growth prospects. These include macro-economic instability; the costs of doing business, including transaction costs; unfriendly business environment; inadequate labour productivity; and crime and violence. “In response, my Government is implementing a range of measures to tackle these constraints, in order to unleash our full potential for growth and development,” the Prime Minister said. She pointed out that over the last 16 months, the Government has formulated and is implementing a policy framework designed to: ensure macro-economic stability through fiscal prudence; address the issues associated with energy; develop human capital; strengthen international relationships and optimize trade and investment; advance justice and national security; resolve social and environmental challenges; and implement transformation initiatives. “Growth and development can only exist where there is a comprehensive and integrated governance process that includes all of these elements,” Mrs. Simpson Miller said. The Budget Debate presentation was made under the theme: ‘Jamaica Going for Growth and Development, Unleashing our Full Potential.’ By Latonya Linton, JIS Reporter
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JUBA, South Sudan — South Sudan is making its first big foreign investment pitch since declaring an end to civil war, but the oil-rich nation faces hesitation from some companies that want to make sure the fragile new peace deal holds.The country is eager to make up for $4 billion in lost revenue caused by the five-year conflict.South Sudan’s oil minister says more than 400 international and local companies are attending this week’s Africa Oil & Power Conference in the capital, Juba. That’s up from the 300 that attended the initial conference last year.Minister Ezekiel Lol Gatkuoth says people are responding to the potential of South Sudan, whose economy is almost entirely dependent on oil exports.But one analyst says Western companies are taking a more “wait and see” approach.The Associated Press
FORT ST. JOHN, B.C. – The Northeast Climate Risk Network hosted it’s first ever meeting on climate change and its impact on infrastructure in Northeast B.C. on Monday.The Network is comprised of local governments in Northeast B.C., including Pouce Coupe, Dawson Creek, Fort St. John, Chetwynd, Tumbler Ridge, and the Northern Rockies Regional Municipality.The event was kicked-off by Fraser Basin Council Executive Director David Marshall who gave a brief explanation about what the Council does. Streamflow of the Peace River near Taylor.Predicted temperature changes in B.C in the future.Precipitation and temperature charts for winter and summer. According to the data presented, the region has experienced a 2.2-degree increase in the past 100 years, while the province jumped 1.2 degrees. Worldwide saw a temperature rise of 1 degree on average.Data from summer 2003 showing the places around the world experiencing hot or cold average temperatures.Winter of 2017 showing that the world was on average .98 degrees warmer on average. However, most of B.C. experienced below average temperatures. “The Basin Council has been around for over 20 years in the Northeast. In 2009 they expanded to province-wide in regards to issues such as climate change, water management and sustainable communities. Last March, through the B.C. regional adaptation collaborative we convened a workshop in Fort St. John on floods and drought. We invited the Federation of Canadian Municipalities to come. Where there were really good presentations on wildfires and flooding.”The result of that event secured the Network a $250,000 grant from the Federation in addition to nearly $100,000 from the province and local communities to assist with the developing of regional climate projections and conducting vulnerability assessments in order to better integrate adaptation to community decision making and planning.This comes after the last couple of years of severe weather to hit the region’s residents and infrastructure, especially in 2016 which including extensive flooding in the summer and wildfires in the spring which caused major damage.He then gave the floor to the head scientist of the Pacific Climate Impacts Consortium and guest speaker Trevor Murdock.Murdock went on to say that Northeast B.C. has experienced streamflow highs and lows from 2015 to 2017 along with major flooding, record-breaking heat, drought, and gave a glimpse into the future as to what he thinks will happen.Murdock added that he predicted record-breaking warm years with the quantity depending on greenhouse gas emission. There will be reduced snowpack, earlier spring peaks, lower summertime low flows along with extremely hot, dry and wet extremes. Warmer winters mean fewer frost days which can impact the permafrost days which can be bad for farmers. the extremely hot summers can lead to more growing days for farmers but also impacts the amount of precipitation the crops have.One attendee asked Murdock about the fact that the earth has warmed up before and stabilized itself on its own to which his answer was, “yes it has but over a long, gradual period of time whereas the recent jump over the last couple decades has been drastic.” The Network wants to meet a handful of times per year with hopes that other communities in the area will join.