Sunday, September 30, 2012

Evidence tossed at start of papal butler's trial

VATICAN CITY (AP) ? The pope's once-trusted butler went on trial Saturday for allegedly stealing papal documents and passing them off to a journalist in the worst security breach of the Vatican's recent history ? a case that embarrassed the Vatican and may shed further light on the discreet, internal workings of the papal household.

In its first hearing in the case, the three-judge Vatican tribunal threw out some evidence gathered during the investigation of butler Paolo Gabriele, who is charged with aggravated theft. It also decided to separate Gabriele's trial from that of his co-defendant, a computer expert charged with aiding and abetting the crime.

Gabriele is accused of taking the pope's correspondences, photocopying the documents and handing them to Italian journalist Gianluigi Nuzzi, whose book "His Holiness: The secret papers of Pope Benedict XVI," was published to great fanfare in May.

Prosecutors have said Gabriele confessed to taking the documents because he wanted to expose the "evil and corruption" in the church. They quoted him as saying during an interrogation that he felt inspired by the Holy Spirit to inform the pope about the church's problems and that a "shock, even a media one, would have been healthy to bring the church back on the right track."

Nuzzi on Saturday wished Gabriele well, tweeting "Good Luck, courageous Paoletto, we're with you." He referred to Gabriele by the diminutive nickname used by the pope and other members of the papal household.

The trial inside the intimate, austere courtroom was the highest-profile case to come before the Vatican judiciary since the 1929 founding of the Vatican city state, the world's smallest sovereign state. Media from around the world converged on St. Peter's Square to cover the case, which has attracted attention not so much because of the content of the documents but because they were stolen from the pope's desk and leaked, allegedly by one of Benedict's closest assistants.

On Saturday, the court said the pope's personal secretary, Monsignor Georg Gaenswein, had been called as a witness, testimony that is sure to attract attention given that Gaenswein rarely speaks in public much less about the details of the tight-knit papal family of which Gabriele formed part.

Other witnesses include one of the four consecrated women who take care of the pope's apartment, a monsignor in the Vatican secretary of state, the No. 2 Swiss Guard commander and the head of the Vatican police force.

Judge Giuseppe Dalla Torre set the next hearing for Tuesday, when Gabriele will be questioned. He said he thought the whole trial could be wrapped up in four more hearings.

Gabriele faces up to four years in prison if he is convicted. He has already asked to be pardoned by the pope, something most Vatican watchers say is a given.

Gabriele, 46, appeared calm but tense during the 2 hour, 15 minute hearing, frequently crossing his hands or clasping them in his lap. He wore a light gray suit and tie.

He sat alone on a bench on one side of the courtroom, following the proceedings impassively. During a break in the hearing, he chatted with his attorney, Cristiana Arru, and greeted journalists with a nod and a smile as he entered and exited.

Arru raised a series of objections at the start of the hearing, only some of which were accepted by the court. One concerned two jailhouse conversations Gabriele had with the head of the Vatican police force without his lawyers present. The judges declared both inadmissible. The content isn't public.

Arru also sought access to the report of a commission of cardinals appointed by the pope to investigate the leaks alongside Vatican magistrates. The court denied the request.

The attorney for co-defendant Claudio Sciarpelletti successfully petitioned to have his client's trial separated from that of Gabriele. Sciarpelletti wasn't in the court Saturday and his trial date wasn't set.

Neither Gabriele's wife nor any of his three children attended the hearing. Space for the public was limited; eight of the 18 seats were taken up by the journalists who followed the proceedings and then briefed the rest of the Vatican press corps afterward.

The courtroom itself was spare, with wood paneling along the walls, a gilded crest of the Holy See in the ceiling, a photograph of Benedict over the prosecutor's chair and a crucifix over the chair of the presiding judge. It's located in a four-story palazzo tucked behind St. Peter's Basilica in the Vatican gardens.

Security was relaxed, with the guards at the tribunal entrance mostly concerned that none of the press or public brought in any recording devices: They even checked pens to make sure they couldn't record, and sequestered cell phones into safe boxes. No television or still cameras were allowed, except for Vatican media which filmed the first moments at the start of the hearing.

Given the content of the leaks and the Vatican's penchant for secrecy, the fact that the trial was open to the public and media might seem unusual. In fact, such trials in the Vatican's civil and penal tribunal are routinely public. They just don't happen very often or attract much attention. The Vatican's ecclesial courts on the other hand, which handle marriage annulments, clerical sex abuse cases and other matters of church law, remain firmly off-limits to outsiders.

In some ways, the willingness of the Vatican to proceed with the trial at all is an indication of its efforts to show new transparency in its inner workings. Benedict could have pardoned Gabriele as soon as he was arrested or charged, precluding any trial from getting off the ground. Instead he allowed the trial to go ahead, evidence of the "courage" the Vatican is showing to be more transparent, Vatican spokesman the Rev. Federico Lombardi has said.

He called such transparency unprecedented for the Vatican and likened it to the Holy See's recent decision to submit its financial institutions to outside scrutiny by the Council of Europe's Moneyval committee.

___

Follow Nicole Winfield at www.twitter.com/nwinfield

Source: http://news.yahoo.com/evidence-tossed-start-papal-butlers-trial-130448258.html

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Changing Trends in Smoking and Alcohol Consumption in Patients With Oral Cancer Treated at Memorial Sloan-Kettering Cancer Center From 1985 to 2009 Trends in Smoking and Alcohol Consumption

Objective? To describe smoking and alcohol consumption trends in patients with oral cavity cancer over the past 25 years.

Design? Retrospective cohort study.

Setting? Single-institution tertiary care cancer center.

Patients? Patients with oral cancer treated primarily with surgery from 1985 to 2009. Patients with previous head and neck cancer were excluded.

Main Outcome Measures? The medical records of 1617 patients were reviewed. Patient demographics and details on smoking and alcohol consumption were recorded. Patients were divided in 5 different cohorts according to the year of initial surgery.

Results? There were no differences in sex, age, or stage of disease among cohorts. Oral tongue was the most common subsite (49%). There was a progressive decrease in tobacco use; 80% in cohort 1 vs 60% in cohort 5 (P?<?.001). A decrease in the daily amount of tobacco used was also found; 55% of patients in cohort 1 smoked more than 1 pack per day compared with 30% in cohort 5 (P?<?.001). Alcohol consumption decreased from 80% in cohort 1 to 67% in cohort 5 (P?<?.007). The percentage of patients who consumed more than 3 drinks per day decreased from 23% in cohort 1 to 9% in cohort 5 (P?<?.001).

Conclusion? Over the past 25 years there has been a progressive decrease in the prevalence of tobacco and alcohol users in patients with oral cancer.

Source: http://archotol.jamanetwork.com/article.aspx?articleID=1360906

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Saturday, September 29, 2012

Holy Bat Virus! Genome Hints At Origin Of SARS-Like Virus

Bats harbor many types of coronaviruses and were probably the original source of the new coronavirus that appeared in the Middle East. Enlarge iStockphoto.com

Bats harbor many types of coronaviruses and were probably the original source of the new coronavirus that appeared in the Middle East.

iStockphoto.com

Bats harbor many types of coronaviruses and were probably the original source of the new coronavirus that appeared in the Middle East.

On the surface, the new coronavirus detected in the Middle East this month looks quite similar to SARS. It apparently causes severe respiratory problems, and can be lethal.

But with viruses, the devil is in their details ? the genetic details.

Dutch virologists have just published the whole genome of the new coronavirus ? all 30,118 letters of its code. And, the sequence reveals that the mystery virus is most closely related to coronaviruses that infect bats in Southeast Asia.

In fact, the pathogen is more similar to two bat viruses than it is to the human SARS virus that sent the world into a panic when it infected nearly 8,000 people in 2003.

Virologist Ron Fouchier, who has done controversial work on bird flu viruses, led the sequencing effort of the SARS-like virus. He tells Shots the results suggest that the new coronavirus virus came from bats. "Bats harbor many coronaviruses, so it's logical to assume that bats are the natural reservoir" of the new pathogen, he says.

?

"But this doesn't mean the Saudi man contracted the virus from bats," says Fouchier.

When viruses jump from animals to humans, there's usually a second animal that connects the natural carrier with humans. This species is called the amplifier because it increases the number of viral particles that can hop over into people.

With SARS, Fouchier says, it probably started off in bats and then jumped into an exotic animal, such as a civet cat, before it made its way to people.

This type of infection trajectory fits with what epidemiologists have seen, so far, for the new coronavirus.

In the past few weeks, John Watson and his team at Britain's Health Protection Agency have tracked down about 60 people who recently came in contact with one of the men infected with the virus. "None of these contacts have become seriously ill or shown any sign of being infected with the virus," Watson tells Shots.

Plus, there's nothing special happening where the sick man lived, such as an uptick in cases of respiratory illnesses. This is strong evidence that the virus came from an animal and that it probably can't yet move between people.

But to know for sure, Watson says, scientists need to find more cases of the new virus.

The genome sequence will be a big help on this front. Fouchier and his team just published a diagnostic test for the new virus, which doctors around the world can use to verify suspected cases of the disease.

Fouchier says that the genome may also give clues to drugs that may be effective against the virus.

Companies can also begin to design vaccines for the virus, Fouchier adds. "There are experimental vaccines for SARS, and these could be updated to work on the virus," he says. "All knowledge that we built for SARS is not lost."

So what's he doing next? First, taking a few steps backward. "We still need proof that the virus is the cause of the disease," he says. "We are currently starting animal experiments with macaques and ferrets to show that this virus actually makes animals sick. Many viruses don't."

Source: http://www.npr.org/blogs/health/2012/09/28/161944734/holy-bat-virus-genome-hints-at-origin-of-sars-like-virus?ft=1&f=1007

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Portland Coastguard aids ill man on boat in West Africa

A member of crew on a boat off the coast of West Africa has received medical treatment thanks to a call thousands of miles away in Dorset.

Portland Coastguard were contacted by the vessel?s Dorset-based skipper over the plight of a crew member.

The man, who had a mouth abscess, was working onboard the survey boat more than 3,000 miles away.

The coastguard linked the boat?s call to a doctor at the Queen Alexandra hospital, Portsmouth.

A spokesman said: ?He didn?t know who else to call.

?We linked the two telephone calls together and they were able to give advise.?

Article source: http://www.bbc.co.uk/news/uk-england-dorset-19769622

Source: http://militarynews.us/portland-coastguard-aids-ill-man-on-boat-in-west-africa/

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windchill uncompromisable: How to Block Spam on WordPress

Internet-and-Businesses-Online:Spam-Blocker Articles from EzineArticles.com

How to Block Spam on WordPress

Spam is the scourge of the internet. No one wants to have spam comments filling up their WordPress website. It reflects poorly on you as a site owner, and this is especially true if you WordPress site represents your business! Fortunately there are some great tools available to make eradicating spam on your WordPress site a piece of cake.

GoArticles Security Recent Articles

Experts Blame IT Spoofing on Lack of Awareness About Digital Security

RIYADH, 23 April ? Inadequate knowledge of firewalls and other elements of the data security system is rendering some of the Kingdom?s major organizations vulnerable to cyber attacks. ?One of the problems we have faced ?

Source: http://www.cursebuster.vpanelhosting.net/wordpress/?p=2307

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Source: http://windchill-uncompromisable.blogspot.com/2012/09/how-to-block-spam-on-wordpress.html

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Friday, September 28, 2012

Federal Register | Sulfoxaflor; Pesticide Tolerances for Emergency ...

?

This regulation is effective September 28, 2012. Objections and requests for hearings must be received on or before November 27, 2012, and must be filed in accordance with the instructions provided in 40 CFR part 178 (see also Unit I.C. of the SUPPLEMENTARY INFORMATION.

The docket for this action, identified by docket identification (ID) number EPA-HQ-OPP-2012-0493, is available at http://www.regulations.gov or at the OPP Docket in the Environmental Protection Agency Docket Center (EPA/DC), located in EPA West, Rm. 3334, 1301 Constitution Ave. NW., Washington, DC 20460-0001. The Public Reading Room is open from 8:30 a.m. to 4:30 p.m., Monday through Friday, excluding legal holidays. The telephone number for the Public Reading Room is (202) 566-1744, and the telephone number for the OPP Docket is (703) 305-5805. Please review the visitor instructions and additional information about the docket available at http://www.epa.gov/dockets.

Libby Pemberton, Registration Division (7505P), Office of Pesticide Programs, Environmental Protection Agency, 1200 Pennsylvania Ave. NW., Washington, DC 20460-0001; telephone number: 703-308-9364; email address: pemberton.libby@epa.gov.

A. Does this action apply to me?

You may be potentially affected by this action if you are an agricultural producer, food manufacturer, or pesticide manufacturer. Potentially affected entities may include, but are not limited to:

  • Crop production (NAICS code 111).
  • Animal production (NAICS code 112).
  • Food manufacturing (NAICS code 311).
  • Pesticide manufacturing (NAICS code 32532).

B. How can I get electronic access to other related information?

You may access a frequently updated electronic version of 40 CFR part 180 through the Government Printing Office's e-CFR site at http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?&amp;c=ecfr&amp;tpl=/ecfrbrowse/Title40/40tab_02.tpl.

C. How can I file an objection or hearing request?

Under section 408(g) of the Federal Food, Drug, and Cosmetic Act (FFDCA), 21 U.S.C. 346a, any person may file an objection to any aspect of this regulation and may also request a hearing on those objections. You must file your objection or request a hearing on this regulation in accordance with the instructions provided in 40 CFR part 178. To ensure proper receipt by EPA, you must identify docket ID number EPA-HQ-OPP-2012-0493 in the subject line on the first page of your submission. All objections and requests for a hearing must be in writing, and must be received by the Hearing Clerk on or before November 27, 2012. Addresses for mail and hand delivery of objections and hearing requests are provided in 40 CFR 178.25(b).

In addition to filing an objection or hearing request with the Hearing Clerk as described in 40 CFR part 178, please submit a copy of the filing that does not contain any CBI for inclusion in the public docket. Information not marked confidential pursuant to 40 CFR part 2 may be disclosed publicly by EPA without prior notice. Submit a copy of your non-CBI objection or hearing request, identified by docket ID number EPA-HQ-OPP-2012-0493, by one of the following methods:

  • Federal eRulemaking Portal: http://www.regulations.gov. Follow the online instructions for submitting comments. Do not submit electronically any information you consider to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statue.
  • Mail: OPP Docket, Environmental Protection Agency Docket Center (EPA/DC), Mail Code: 28221T, 1200 Pennsylvania Ave. NW., Washington, DC 20460-0001.
  • Hand Delivery: To make special arrangements for hand delivery or delivery of boxed information, please follow the instructions at http://www.epa.gov/dockets/contacts.htm.

EPA, on its own initiative, in accordance with FFDCA sections 408(e) and 408(l ) (6) of, 21 U.S.C. 346a(e) and 346a(1)(6), is establishing time-limited tolerances for combined residues of sulfoxaflor, N-methyloxido [1-[6-(trifluoromethyl)-3-pyridinyl]ethyl] ? [4] -sulfanylidene] cyanamide, including its metabolites and degradates in or on cotton, undelinted seed at 0.2 parts per million (ppm); cotton, gin byproducts at 6.0 ppm; and cotton, hulls at 0.35 ppm. These time-limited tolerances expire on December 31, 2015.

Section 408(l)(6) of FFDCA requires EPA to establish a time-limited tolerance or exemption from the requirement for a tolerance for pesticide chemical residues in food that will result from the use of a pesticide under an emergency exemption granted by EPA under section 18 of FIFRA. Such tolerances can be established without providing notice or period for public comment. EPA does not intend for its actions on FIFRA section 18 related time-limited tolerances to set binding precedents for the application of FFDCA section 408 and the safety standard to other tolerances and exemptions. Section 408(e) of FFDCA allows EPA to establish a tolerance or an exemption from the requirement of a tolerance on its own initiative, i.e., without having received any petition from an outside party.

Section 408(b)(2)(A)(i) of FFDCA allows EPA to establish a tolerance (the legal limit for a pesticide chemical residue in or on a food) only if EPA determines that the tolerance is ?safe.? Section 408(b)(2)(A)(ii) of FFDCA defines ?safe? to mean that ?there is a reasonable certainty that no harm will result from aggregate exposure to the pesticide chemical residue, including all anticipated dietary exposures and all other exposures for which there is reliable information.? This includes exposure through drinking water and in residential settings, but does not include occupational exposure. Section 408(b)(2)(C) of FFDCA requires EPA to give special consideration to exposure of infants and children to the pesticide chemical residue in establishing a tolerance and to ?ensure that there is a reasonable certainty that no harm will result to infants and children from aggregate exposure to the pesticide chemical residue * * *.?

Section 18 of FIFRA authorizes EPA to exempt any Federal or State agency from any provision of FIFRA, if EPA determines that ?emergency conditions exist which require such exemption.? EPA has established regulations governing such emergency exemptions in 40 CFR part 166.

III. Emergency Exemption for Sulfoxaflor for Various Commodities and FFDCA Tolerances Back to Top

The states of Arkansas, Mississippi, Tennessee, and Louisiana submitted emergency use requests for the use of the unregistered active ingredient, sulfoxaflor, on cotton to control the tarnished plant bug. The requests are a result of the resurgence of tarnished plant bug as a primary pest of cotton. The states assert growers are facing a longer control season for tarnished plant bug. In addition, tarnished plant bug has developed resistance to registered alternatives. After having reviewed the submissions, EPA determined that emergency conditions exist for these States, and that the criteria for emergency exemptions are met. EPA has authorized specific exemptions under FIFRA section 18 for the use of sulfoxaflor on cotton for control of tarnished plant bug in Arkansas, Mississippi, Tennessee, and Louisiana.

As part of its evaluation of the emergency exemption application, EPA assessed the potential risks presented by residues of sulfoxaflor in or on cotton. In doing so, EPA considered the safety standard in FFDCA section 408(b)(2), and EPA decided that the necessary tolerance under FFDCA section 408(l)(6) would be consistent with the safety standard and with FIFRA section 18. Consistent with the need to move quickly on the emergency exemption in order to address an urgent non-routine situation and to ensure that the resulting food is safe and lawful, EPA is issuing this tolerance without notice and opportunity for public comment as provided in FFDCA section 408(l)(6). Although these time-limited tolerances expire on December 31, 2015, under FFDCA section 408(l)(5), residues of the pesticide not in excess of the amounts specified in the tolerance remaining in or on cotton, undelinted seed; cotton, ginbyproducts; and cotton, hulls after that date will not be unlawful, provided the pesticide was applied in a manner that was lawful under FIFRA, and the residues do not exceed a level that was authorized by these time-limited tolerances at the time of that application. EPA will take action to revoke these time-limited tolerances earlier if any experience with, scientific data on, or other relevant information on this pesticide indicate that the residues are not safe.

Because these time-limited tolerances are being approved under emergency conditions, EPA has not made any decisions about whether sulfoxaflor meets FIFRA's registration requirements for use on cotton or whether permanent tolerances for this use would be appropriate. Under these circumstances, EPA does not believe that these time-limited tolerances decision serves as a basis for registration of sulfoxaflor by a State for special local needs under FIFRA section 24(c). Nor does this tolerance by itself serve as the authority for persons in any State other than Arkansas, Mississippi, Tennessee, and Louisiana to use this pesticide on the applicable crops under FIFRA section 18 absent the issuance of an emergency exemption applicable within that State. For additional information regarding the emergency exemption for sulfoxaflor, contact the Agency's Registration Division at the address provided under FOR FURTHER INFORMATION CONTACT.

IV. Aggregate Risk Assessment and Determination of Safety Back to Top

Section 408(b)(2)(A)(i) of FFDCA allows EPA to establish a tolerance (the legal limit for a pesticide chemical residue in or on a food) only if EPA determines that the tolerance is ?safe.? Section 408(b)(2)(A)(ii) of FFDCA defines ?safe? to mean that ?there is a reasonable certainty that no harm will result from aggregate exposure to the pesticide chemical residue, including all anticipated dietary exposures and all other exposures for which there is reliable information.? This includes exposure through drinking water and in residential settings, but does not include occupational exposure. Section 408(b)(2)(C) of FFDCA requires EPA to give special consideration to exposure of infants and children to the pesticide chemical residue in establishing a tolerance and to ?ensure that there is a reasonable certainty that no harm will result to infants and children from aggregate exposure to the pesticide chemical residue. * * *?

Consistent with the factors specified in FFDCA section 408(b)(2)(D), EPA has reviewed the available scientific data and other relevant information in support of this action. EPA has sufficient data to assess the hazards of and to make a determination on aggregate exposure expected as a result of these emergency exemption requests and the time-limited tolerances for combined residues of sulfoxaflor in or on cotton, undelinted seed at 0.2 parts per million (ppm); cotton, gin byproducts at 6.0 ppm; and cotton, hulls at 0.35 ppm. Use of cotton commodities conforming to these temporary tolerances as animal feed is not expected to produce sulfoxaflor residues in livestock commodities. EPA's assessment of exposures and risks associated with establishing these time-limited tolerances follows.

A. Toxicological Points of Departure/Levels of Concern

Once a pesticide's toxicological profile is determined, EPA identifies toxicological points of departure (POD) and levels of concern to use in evaluating the risk posed by human exposure to the pesticide. For hazards that have a threshold below which there is no appreciable risk, the toxicological POD is used as the basis for derivation of reference values for risk assessment. PODs are developed based on a careful analysis of the doses in each toxicological study to determine the dose at which no adverse effects are observed (the NOAEL) and the lowest dose at which adverse effects of concern are identified (the LOAEL). Uncertainty/safety factors are used in conjunction with the POD to calculate a safe exposure level?generally referred to as a population-adjusted dose (PAD) or a reference dose (RfD)?and a safe margin of exposure (MOE). For non-threshold risks, the Agency assumes that any amount of exposure will lead to some degree of risk. Thus, the Agency estimates risk in terms of the probability of an occurrence of the adverse effect during a lifetime. For more information on the general principles EPA uses in risk characterization and a complete description of the risk assessment process, see http://www.epa.gov/pesticides/factsheets/riskassess.htm.

A summary of the toxicological endpoints for sulfoxaflor used for human risk assessment is shown in the Table of this unit.

Table?Summary of Toxicological Doses and Endpoints for Sulfoxaflor for Use in Human Health Risk Assessment Back to Top
Exposure/scenario Point of departure and uncertainty/ safety factors RfD, PAD, LOC for risk assessment Study and toxicological effects
UF A= extrapolation from animal to human (interspecies). UF H= potential variation in sensitivity among members of the human population (intraspecies). FQPA SF = Food Quality Protection Act Safety Factor. PAD = population adjusted dose (a = acute, c = chronic). RfD = reference dose. LOAEL = lowest observed adverse effect level. NOAEL = no observed adverse effect level.
Acute dietary (Females 13-50 years of age) NOAEL = 1.8 mg/kg/day UF A= 3x >UF H= 10x >FQPA SF = 1x Acute RfD = 0.06 g/kg/day aPAD = 0.06 mg/kg/day Developmental Neurotoxicity Study. LOAEL = 7.1 mg/kg/day based on decreased neonatal survival on postnatal day 0 through 4.
Acute dietary (General population including infants and children) NOAEL = 25 mg/kg/day UF A= 10x UF H= 10x FQPA SF = 1x Acute RfD = 0.25 mg/kg/day aPAD = 0.25 mg/kg/day Acute Neurotoxicity Study. LOAEL = 75 mg/kg/day based on decreased motor activity.
Chronic dietary (All populations) NOAEL = 5.13 mg/kg/day UF A= 10x UF H= 10x FQPA SF = 1x Chronic RfD = 0.05 mg/kg/day cPAD = 0.05 mg/kg/day Chronic/Carcinogenicity Study in the Rat. LOAEL = 21.3 mg/kg/day based on liver effects including increased blood cholesterol, liver weight, hypertrophy, fatty change, single cell necrosis and macrophages observed in the males and females.
Cancer (Oral, dermal, inhalation) Sulfoxaflor is classified as ?Suggestive Evidence of Carcinogenic Potential.? Quantification of risk using a non-linear approach (i.e., RfD) will adequately account for all chronic toxicity, including carcinogenicity.

B. Exposure Assessment

1. Dietary exposure from food and feed uses. In evaluating dietary exposure to sulfoxaflor, EPA considered exposure under the time-limited tolerances established by this action. EPA assessed dietary exposures from sulfoxaflor in food as follows:

i. Acute and Chronic exposure. Acute and chronic effects were identified for sulfoxaflor. In estimating acute and chronic dietary exposure, EPA used food consumption information from the United States Department of Agriculture (USDA) 1994-1996 and 1998 Nationwide Continuing Surveys of Food Intake by Individuals (CSFII). EPA's dietary exposure assessment assumed that all cotton in the U.S. is treated with sulfoxaflor (i.e., 100% crop treated); an empirical factor of 0.1X to account for the reduction in sulfoxaflor residues during the processing of cottonseed into oil (which is the only human food associated with cotton); and used health-protective models to estimate residues in drinking water.

ii. Cancer. EPA determines whether quantitative cancer exposure and risk assessments are appropriate for a food-use pesticide based on the weight of the evidence from cancer studies and other relevant data. Cancer risk may be quantified using a linear or nonlinear approach. If sufficient information is available to determine the carcinogenic mode of action, and that mode of action has a threshold, then EPA will use a threshold or nonlinear approach and calculate a cancer RfD based on an earlier noncancer key event. If the mode of carcinogenic action is unknown, or if the mode of action appears to be mutagenic, a default linear cancer slope factor approach is utilized. Based on studies demonstrating key events of a hypothesized mode of action leading to the observed tumors and no mutagenicity concerns, EPA has concluded that a nonlinear RfD approach is appropriate for assessing cancer risk to sulfoxaflor. Cancer risk was assessed using the same exposure estimates as discussed in Unit IV.B.1.i., acute and chronic exposure.

iii. Anticipated residue and percent crop treated (PCT) information. EPA did not use anticipated residue and/or PCT information in the dietary assessment for sulfoxaflor. For this risk assessment, EPA assumed that all cottonseed oil contains tolerance level residues (modified by an empirical processing factor) and that 100% of cotton is treated with sulfoxaflor.

2. Dietary exposure from drinking water. The Agency used screening level water exposure models in the dietary exposure analysis and risk assessment for sulfoxaflor in drinking water. These simulation models take into account data on the physical, chemical, and fate/transport characteristics of sulfoxaflor. Further information regarding EPA drinking water models used in pesticide exposure assessment can be found at http://www.epa.gov/oppefed1/models/water/index.htm.

Based on the Pesticide Root Zone Model/Exposure Analysis Modeling System (PRZM/EXAMS) and Screening Concentration in Ground Water (SCI-GROW) models, the estimated drinking water concentrations (EDWCs) of sulfoxaflor for acute exposures are estimated to be 2.76 parts per billion (ppb) for surface water and 45.1 ppb for ground water; for chronic exposures for non-cancer assessments are estimated to be 0.865 ppb for surface water and 45.1 ppb for ground water. Environmental fate data indicate that the predominant residue in surface water will be the parent compound and the predominant residue in groundwater will be the X11719474 metabolite (88% of the total residue) and X11519450 (12% of the total residue). For convenience, EPA's exposure assessment multiplies the relative toxicity of each metabolite by its proportion to express the residue concentration in terms of parent sulfoxaflor-equivalents.

Modeled estimates of drinking water concentrations were directly entered into the dietary exposure model. For acute dietary risk assessment, the water concentration value of 0.045 ppm (0.0397 ppm X11719474 + 0.0054 ppm X11519450) was used to assess the contribution of drinking water to dietary exposure for the general population, except women of child-bearing age (13-49 years). For females 13-49 years old, the acute surface water EDWC (0.0028 ppm) was used to assess the contribution of drinking water. For chronic dietary risk assessment for the general population, including females 13-49 years old, the ground water concentration of value 0.066 ppm was used to assess the contribution of drinking water. The groundwater value of 0.066 ppm reflects individual concentrations of X11719474 and X11519540, adjusted for their relative potencies of 0.3X and 10X, respectively.

3. From non-dietary exposure. The term ?residential exposure? is used in this document to refer to non-occupational, non-dietary exposure (e.g., for lawn and garden pest control, indoor pest control, termiticides, and flea and tick control on pets). Sulfoxaflor is currently not registered for any use that will result in residential exposure. Further information regarding EPA standard assumptions and generic inputs for residential exposures may be found at: http://www.epa.gov/pesticides/trac/science/trac6a05.pdf.

4. Cumulative effects from substances with a common mechanism of toxicity. Section 408(b)(2)(D)(v) of FFDCA requires that, when considering whether to establish, modify, or revoke a tolerance, the Agency consider ?available information? concerning the cumulative effects of a particular pesticide's residues and? other substances that have a common mechanism of toxicity.?

EPA has not found sulfoxaflor to share a common mechanism of toxicity with any other substances, and sulfoxaflor does not appear to produce a toxic metabolite produced by other substances. For the purposes of this tolerance action, therefore, EPA has assumed that sulfoxaflor does not have a common mechanism of toxicity with other substances. For information regarding EPA's efforts to determine which chemicals have a common mechanism of toxicity and to evaluate the cumulative effects of such chemicals, see EPA's Web site at http://www.epa.gov/pesticides/cumulative.

C. Safety Factor for Infants and Children

1. In general. Section 408(b)(2)(C) of FFDCA provides that EPA shall apply an additional tenfold (10X) margin of safety for infants and children in the case of threshold effects to account for prenatal and postnatal toxicity and the completeness of the database on toxicity and exposure unless EPA determines based on reliable data that a different margin of safety will be safe for infants and children. This additional margin of safety is commonly referred to as the FQPA Safety Factor (SF). In applying this provision, EPA either retains the default value of 10X, or uses a different additional SF when reliable data available to EPA support the choice of a different factor.

2. Prenatal and postnatal sensitivity. The prenatal and postnatal toxicity databases for sulfoxaflor are complete. Although adverse developmental effects were observed in rats, the mode of action is understood and does not appear relevant to humans. Data indicate that juvenile rats are uniquely sensitive to perturbation of the muscular nicotinic receptor by sulfoxaflor, leading to sustained muscle contraction and increased neonatal deaths. Supporting studies indicate that sulfoxaflor does not interact with nicotinic receptors in the adult rat, fetal human, or adult human. Furthermore, the observation that no neonatal deaths or neuromuscular/skeletal effects were noted in the rabbit developmental toxicity study supports the conclusion that rats are uniquely sensitive to developmental toxicity due to sulfoxaflor exposure. These differences suggest that to the extent that neonatal death in rats occurs as a result of sulfoxaflor binding to the fetal receptor, these effects would not be observed in humans.

3. Conclusion. EPA has determined that reliable data show that the safety of infants and children would be adequately protected if the FQPA SF were reduced to 1X. That decision is based on the following findings: the level of concern for neurotoxicity is low because the effects are well characterized and clear NOAELs are established. Similarly, although there is increased quantitative susceptibility in the developmental neurotoxicity (DNT) study, the level of concern for the increased susceptibility is low because the effects are well characterized and the endpoints chosen for risk assessment are protective of potential in utero developmental effects. In addition, the exposure assessments are highly conservative and unlikely to underestimate exposure/risk.

D. Aggregate Risks and Determination of Safety

EPA determines whether acute and chronic dietary pesticide exposures are safe by comparing aggregate exposure estimates to the acute PAD (aPAD) and chronic PAD (cPAD). Short-, intermediate-, and chronic-term risks are evaluated by comparing the estimated aggregate food, water, and residential exposure to the appropriate PODs to ensure that an adequate MOE exists.

1 . Acute risk. Using the exposure assumptions discussed in this unit for acute exposure, the acute dietary exposure from food and water to sulfoxaflor will occupy 4% of the aPAD for infants (<1 year), the population group receiving the greatest exposure.

2. Chronic risk. Using the exposure assumptions described in this unit for chronic exposure, EPA has concluded that chronic exposure to sulfoxaflor from food and water will utilize 9% of the cPAD for infants (<1 year)the population group receiving the greatest exposure. There are no residential uses for sulfoxaflor.

3. Short-term risk. Short-term aggregate exposure takes into account short-term residential exposure plus chronic exposure to food and water (considered to be a background exposure level). A short-term adverse effect was identified; however, sulfoxaflor is not registered for any use patterns that would result in short-term residential exposure. Because there is no short-term residential exposure, sulfoxaflor poses no short-term risk.

4. Intermediate-term risk. Intermediate-term aggregate exposure takes into account intermediate-term non-dietary, non-occupational exposure plus chronic exposure to food and water (considered to be a background exposure level).

An intermediate-term adverse effect was identified; however, sulfoxaflor is not registered for any use patterns that would result in intermediate-term residential exposure. Intermediate-term risk is assessed based on intermediate-term residential exposure plus chronic dietary exposure. Because there is no intermediate-term residential exposure, sulfoxaflor poses no intermediate-term risk.

5. Aggregate cancer risk for U.S. population. EPA determined that there is a ?Suggestive Evidence of Carcinogenic Potential? for sulfoxaflor based on the preputial gland tumor response seen in rats. When there is suggestive evidence, the Agency does not attempt a dose-response assessment as the nature of the data generally would not support one. Rather, the Agency has determined that quantification of risk using a non-linear approach (i.e., reference dose (RfD) will adequately account for all chronic toxicity, including carcinogenicity, that could result from exposure to sulfoxaflor.

6. Determination of safety. Based on these risk assessments, EPA concludes that there is a reasonable certainty that no harm will result to the general population, or to infants and children, from aggregate exposure to sulfoxaflor residues.

A. Analytical Enforcement Methodology

Adequate analytical methods have been submitted for both data collection and for enforcement purposes. In the submitted field trial and processing studies, residues of sulfoxaflor and its metabolites in crops were determined using 2 different Dow analytical methods (designated as 091031 or 091116). The proposed method for tolerance enforcement in plant commodities is method 091116: Enforcement Method for the Determination of Sulfoxaflor (XDE-208) and its Main Metabolites in Agricultural Commodities using Offline Solid-Phase Extraction and Liquid Chromatography with Tandem Mass Spectrometry Detection. Method 091116 extracts residues with acetonitrile/water and includes use of a deuterated internal standard, hydrolysis with NaOH to release base-labile conjugates, and clean up via solid-phase extraction. This method is applicable for the quantitative determination of residues of sulfoxaflor and its metabolites in agricultural commodities and processed products. The method was adequately validated, with a limit of quantitation (LOQ) of 0.010 mg/kg for all matrices. The method may be requested from: Chief, Analytical Chemistry Branch, Environmental Science Center, 701 Mapes Rd., Ft. Meade, MD 20755-5350; telephone number: (410) 305-2905; email address: residuemethods@epa.gov.

B. International Residue Limits

In making its tolerance decisions, EPA seeks to harmonize U.S. tolerances with international standards whenever possible, consistent with U.S. food safety standards and agricultural practices. EPA considers the international maximum residue limits (MRLs) established by the Codex Alimentarius Commission (Codex), as required by FFDCA section 408(b)(4). The Codex Alimentarius is a joint United Nations Food and Agriculture Organization/World Health Organization food standards program, and it is recognized as an international food safety standards-setting organization in trade agreements to which the United States is a party. EPA may establish a tolerance that is different from a Codex MRL; however, FFDCA section 408(b)(4) requires that EPA explain the reasons for departing from the Codex level.

The Codex has not established a MRL for sulfoxaflor.

Therefore, time-limited tolerances are established for residues of, sulfoxaflor, N-methyloxido [1-[6-(trifluoromethyl)-3-pyridinyl]ethyl] ? [4] -sulfanylidene] cyanamide including its metabolites and degradates, in or on cotton, undelinted seed at 0.2 parts per million (ppm); cotton, ginbyproducts at 6.0 ppm; and cotton, hulls at 0.35 ppm. These tolerances expire on December 31, 2015.

This final rule establishes tolerances under FFDCA sections 408(e) and 408(l)(6). The Office of Management and Budget (OMB) has exempted these types of actions from review under Executive Order 12866, entitled ?Regulatory Planning and Review? (58 FR 51735, October 4, 1993). Because this final rule has been exempted from review under Executive Order 12866, this final rule is not subject to Executive Order 13211, entitled ?Actions Concerning Regulations That Significantly Affect Energy Supply, Distribution, or Use? (66 FR 28355, May 22, 2001) or Executive Order 13045, entitled ?Protection of Children from Environmental Health Risks and Safety Risks? (62 FR 19885, April 23, 1997). This final rule does not contain any information collections subject to OMB approval under the Paperwork Reduction Act (PRA), 44 U.S.C. 3501 et seq., nor does it require any special considerations under Executive Order 12898, entitled ?Federal Actions to Address Environmental Justice in Minority Populations and Low-Income Populations? (59 FR 7629, February 16, 1994).

Since tolerances and exemptions that are established in accordance with FFDCA sections 408(e) and 408(l)(6), such as the tolerances in this final rule, do not require the issuance of a proposed rule, the requirements of the Regulatory Flexibility Act (RFA) (5 U.S.C. 601 et seq.) do not apply.

This final rule directly regulates growers, food processors, food handlers, and food retailers, not States or tribes, nor does this action alter the relationships or distribution of power and responsibilities established by Congress in the preemption provisions of FFDCA section 408(n)(4). As such, the Agency has determined that this action will not have a substantial direct effect on States or tribal governments, on the relationship between the national government and the States or tribal governments, or on the distribution of power and responsibilities among the various levels of government or between the Federal Government and Indian tribes. Thus, the Agency has determined that Executive Order 13132, entitled ?Federalism? (64 FR 43255, August 10, 1999) and Executive Order 13175, entitled ?Consultation and Coordination with Indian Tribal Governments? (65 FR 67249, November 9, 2000) do not apply to this final rule. In addition, this final rule does not impose any enforceable duty or contain any unfunded mandate as described under Title II of the Unfunded Mandates Reform Act of 1995 (UMRA) (Pub. L. 104-4).

This action does not involve any technical standards that would require Agency consideration of voluntary consensus standards pursuant to section 12(d) of the National Technology Transfer and Advancement Act of 1995 (NTTAA), Public Law 104-113, section 12(d) (15 U.S.C. 272 note).

The Congressional Review Act, 5 U.S.C. 801 et seq., generally provides that before a rule may take effect, the agency promulgating the rule must submit a rule report to each House of the Congress and to the Comptroller General of the United States. EPA will submit a report containing this rule and other required information to the U.S. Senate, the U.S. House of Representatives, and the Comptroller General of the United States prior to publication of this final rule in the Federal Register. This final rule is not a ?major rule? as defined by 5 U.S.C. 804(2).

Dated: September 20, 2012.

Steven Bradbury,

Director, Office of Pesticide Programs.

begin regulatory text

Therefore, 40 CFR chapter I is amended as follows:

1.The authority citation for part 180 continues to read as follows:

Authority:

21 U.S.C. 321(q), 346a and 371.

2.Section 180.668 is added to subpart C to read as follows:

? 180.668 Sulfoxaflor; tolerances for residues.

(a) General.[Reserved]

(b) Section 18 emergency exemptions. Time-limited tolerances specified in the following table are established for residues of the insecticide, sulfoxaflor, N-methyloxido [1-[6-(trifluoromethyl)-3-pyridinyl]ethyl] ? [4] -sulfanylidene] cyanamide, including its metabolites and degradates, in or on the commodities in the following table resulting from use of the pesticide pursuant to FIFRA section 18 emergency exemptions. Compliance with the tolerance levels specified in the following table is to be determined by measuring only sulfoxaflor in or on the commodity. The tolerances expire on the date specified in the table.

Commodity Parts per million Expiration date
Cotton, undelinted seed 0.2 12/31/15
Cotton, gin byproducts 6.0 12/31/15
Cotton, hulls 0.35 12/31/15

(c) Tolerances with regional registrations.[Reserved]

(d) Indirect or inadvertent residues.[Reserved]

end regulatory text

[FR Doc. 2012-23818 Filed 9-27-12; 8:45 am]

BILLING CODE 6560-50-P

Source: https://www.federalregister.gov/articles/2012/09/28/2012-23818/sulfoxaflor-pesticide-tolerances-for-emergency-exemptions

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The Landscape: Please Climb That Tree

?Everybody is a genius. But if you judge a fish by its ability to climb a tree, it will live its whole life believing that it is stupid.? - Albert Einstein

Students come into school each day equip with different abilities,?ethnicity, backgrounds, experiences, demographics, learning styles,?interests, talents, passions, strengths and weakness. ?How can we as educators expect all students to perform the same task, at the same level, at the same time, when all of our students are at different readiness levels?

Assessment is still a problem for most public education systems in the United States. ?There is way too much pressure for students to perform well on state standardized tests, especially when these tests are not an accurate reflection of student potential, nor success. The?excerpt?below is from the Innovative Educator and I could not agree more with Lisa Nielsen on this subject matter.

The "drill, kill, bubble fill" culture that is being rewarded today does not prepare our students for the 21st century workplace. There has been little emphasis to foster the ability of young people to discover a livelihood best suited to their unique strengths, talents, and passions. [1] ?This is because every single kid is grouped by date of manufacture and expected to meet the same learning goals at the same time and pop out the same way at the other end with little to no attention focused on customizing a program to unique individuals. [1] ?At the end of the K-12 tunnel every kid emerges supposedly ready for college and career, but rarely have they had a chance to spend time focusing on what it is that "they" are passionate about. Instead they focus on earning the magic carrot of a grade and diploma rewarded to students who are best at memorization, regurgitation, and compliance along with following orders that we all know often are not in the best interest of children. [1]

Lisa Nielsen also proposes a solution to this problem. ?Why not assess a collection of work produced by students to demonstrate content mastery, rather then having students take tests? Nielsen writes,?"Students can be assessed in a standardized way by authentically demonstrating how standards have been met. This could be captured in an ePortfolio or some other system which could be created on a national level. Students could meet standards at their own pace, in their own way and learning could be differentiated and aligned to each child?s talents, passions, interests, and abilities." [2]

This type of assessment closely resembles project-based learning. ?Project-based learning promotes inquiry and exploration, emphasizing creative thinking skills by allowing students to find that there are many ways to solve a problem. This instructional strategy provides students with the opportunity to create their own projects using their preferred learning style and interest, which allows for natural?differentiation?to occur.

I personally believe all students can learn. ?Moreover, I believe that students can continue to learn and grow their entire lives. ?I believe that effort and hard work is more of an indicator of success, than intelligence. If students believe in themselves, they can do anything that they put their mind to.

?How we learn shapes what we know and what we can do,? writes author Annie Murphy Paul in a recent Time column. ?Our knowledge and our abilities are largely determined not by our IQ or some other fixed measure of intelligence, but by the effectiveness of our learning process: call it our learning quotient.? ?This idea supports that anyone can learn, regardless of their inherent IQ, with?emphasis?on the process, the work and effort. [3]

Final Thought

We as educators need to be providing our students with authentic opportunities for them to demonstrate their learning and understanding. ?And the assessments that we use to measure their learning and understanding should accommodate and celebrate the diversity of our students. ?So the next time you have your students "climb a tree", be sure that they have all the tools and the support that they will need to get to the top. ?And be sure to remind them that there is more than one way to climb a tree!

Source: http://www.thelandscapeoflearning.com/2012/09/please-climb-that-tree.html

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Jennifer Lawrence Gets Around In New 'Silver Linings Playbook' Trailer

We have to admit that we were largely on the fence about "Silver Linings Playbook," but with this new trailer and the raves coming out of TIFF, we're definitely curious to see what Jennifer Lawrence and Bradley Cooper have in store for us. Also, see Zac Efron schools Elmo and meet the other cinematic Loopers [...]

Source: http://moviesblog.mtv.com/2012/09/28/jennifer-lawrence-silver-linings-playbook-trailer/

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Thursday, September 27, 2012

Ads flood last weeks of campaign - and so does negativity

WASHINGTON (Reuters) - The 2012 presidential race, now entering its most intense phase, has already set records for the number of ads and their negativity, according to experts.

Among the reasons: more money than ever to spend by a larger number of spenders, like "Super PACs," which are outside groups formally unaffiliated with campaigns.

Put together, the Republican and Democratic presidential campaigns and about a dozen groups backstopping them have invested almost $600 million in advertising, heavily concentrated on just a handful of competitive states that hold the key to victory this year, including Iowa, Ohio, Colorado, Florida, Virginia, Nevada and, lately, Wisconsin.

The barrage is just getting started.

As of early September 2012, TV viewers in local markets had seen 1.3 million political ads, according to a September 13 article in Advertising Age magazine by Elizabeth Wilner, who tracks political ad spending at Kantar Media's CMAG.

By her calculation, there could be another 2.3 million before the November 6 election.

Campaigns and backers of both President Barack Obama, a Democrat, and Mitt Romney, a Republican, are introducing close to a video a day -- some for TV, some for the web. They are able to react almost instantly to the racing news cycle, and their ads reflect an overall feel of a contest marked by incessant attacks and few constructive policy proposals.

In the past two weeks alone, Obama and Romney campaigns each introduced at least a dozen new ads. By comparison, Ronald Reagan aired 27 ads in his entire 1984 campaign, according to John Geer, political science professor at Vanderbilt University and a top expert on negative advertising.

"If you talk about the TV era, since 1952 forward, I think 2012 will go down at this point in time as the most negative on the record," Geer said.

"You've got an incumbent with a mixed record, you've got a challenger with a mixed record, the parties that are highly polarized, and you have a lot of money -- the combination offers a perfect cocktail for negativity."

The ads are not above getting personal. One Obama spot, defending his record on trade with China, asks: "How can Mitt Romney take on the cheaters, when he's taking their side?"

In a Romney ad released last week, a woman welcomes her newborn daughter to the world, where her "share of Obama's debt is over $50,000" and women struggle with high rates of poverty and unemployment.

"We dislike candidates now," said Michael Franz, who studies political advertising at Bowdoin College in Maine. Instead of being a "struggle of ideas," he said, "elections are now about convincing people that the other guy is dangerous for America."

Negativity in political ads is nothing new, as research continues to prove it does not deter voters and, Geer said, often yields more substantial ads that provide context or hold politicians accountable.

What's fanning the flames this year is the amount of cash available, thanks in part to both campaigns foregoing public financing with its spending limits and unlimited spending by outside groups such as "super" political action committees or tax-exempt advocacy organizations.

It is the costliest campaign cycle in history, with presidential and congressional races widely forecast to attract some $6 billion in spending.

GOING FOR THE KILL

Academic Wesleyan Media Project, co-chaired by Franz, earlier this month reported that the 2012 campaign was more negative than the presidential contest of 2008 and that more ads were solely attack ads, those that mention only the opponent and not the candidate on whose behalf the ad aired.

Pro-Romney spots, fed by conservative Super PACs and non-profit groups, were "overwhelmingly negative," according to the research. It found 72 percent of them focusing solely on Obama and 13 percent contrasting the two candidates.

With pro-Obama spots, 46 percent were pure attacks on Romney and a quarter offered a contrast.

Romney has honed in on Obama's record on economic recovery, trying to link lagging job growth with anti-business attitudes, excessive regulation and a timid attitude toward China.

One recent ad campaign accused Obama of undermining the coal industry, important to the swing state of Ohio, for example.

American Crossroads, the Super PAC run by a veteran Republican operative Karl Rove, echoes the message in an ad.

"Obama has made a lot of bad decisions. He treats us like we are his enemy," says Bill Schams, introduced in the Crossroads ad as running a business that's been in the family since 1949.

The anti-Romney ads focus largely on his wealth and his background as a private equity executive, seeking to portray him as not caring about nor understanding ordinary people.

Many of Obama's latest ads focus on the healthcare plan proposed by Romney's vice presidential running mate, Paul Ryan, that would revamp the Medicare program for seniors.

Priorities USA Action, the Super PAC run by former Obama aides, is responsible for perhaps the most memorable ad of the race: the spot that insinuated that Bain Capital, the private equity firm Romney used to run, had something to do with the death of a woman from cancer.

The suggestion was based entirely on the fact that the woman's husband, Joe Soptic, had lost his job at a steel plant closed by Bain five years before her death.

The power of negative ads was showcased in North Carolina earlier this year when Republican presidential hopeful Newt Gingrich won the state's vote for his nomination after a multimillion-dollar ad campaign by the Super PAC backing him pounced against Romney.

Even more recently, Obama's allies at Priorities USA took credit for some of Obama's resurgence in polls after its string of anti-Bain ads.

Negative ads use "scare tactics," said Michael O'Brien, vice president of broadcast sales at E.W. Scripps Company, "and it works. The people who are undecided are impacted by it."

(Editing by Fred Barbash, David Lindsey and Cynthia Osterman)

Source: http://news.yahoo.com/ads-flood-last-weeks-campaign-does-negativity-225436700.html

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Wednesday, September 26, 2012

Avoiding Costly IRA Blunders ? Investing Daily

IRAs are among the most valuable assets most people own, and they become more valuable after receiving 401(k) rollovers. But they aren?t the vehicles they seemed when people were opening them.

There are many misunderstandings about IRAs. These misunderstandings frequently result in taxes and penalties that easily could be avoided. IRAs aren?t the simple vehicles they seemed to be when people were opening them.

Mistakes about the tax rules on IRA distributions can be very expensive. The IRS is on to how valuable IRAs are and how many people make mistakes with them, so it?s been stepping up enforcement and penalties for IRA mistakes. Be sure you don?t make any of these classic blunders.

Fixing rollover mistakes. Most people know the basics about rollovers. All or part of an account can be transferred tax free from a qualified retirement plan (such as a 401(k) plan) to an IRA or from one IRA to another. There is no deadline for a trustee-to-trustee rollover, when the balance is rolled over directly from one trustee to another. If the account owner receives the money, however, he or she only has up to 60 days to get the same amount deposited in the same or another retirement account to avoid taxes.

Custodians handle a lot of IRA transactions. Even the best occasionally make mistakes. The mistakes can be fatal to the IRA, triggering substantial taxes and penalties.

Often, the mistakes can be corrected if action is taken quickly. If a custodian incorrectly issues a check instead of transferring an IRA directly to another custodian, there is no penalty if the check is deposited in a new IRA within 60 days. If a custodian incorrectly transfers an IRA to a taxable account instead of another trans-action that the owner intended, there also is no penalty if it is corrected within 60 days.

The key is to open promptly and study account statements and transaction notices. Don?t look simply at the changes in your investments and balances. Look at the transactions and the account title. If the custodian made a mistake, have them reverse it quickly.

The IRS does have a procedure for waiving penalties when IRA mistakes were inadvertent and not the account owner?s fault. The IRS has discretion to grant waivers of the 60-day rule, allowing additional time for the owner to deposit the funds in a qualified retirement account. The IRS explained the process for obtaining a waiver in Revenue Procedure 2003-16. The procedure also states that a taxpayer gets an automatic extension of the 60-day rule without having to apply to the IRS when the financial institution was the sole cause of the problem.

But the penalty often is not waived if the account owner did not act promptly and do all he could to meet the deadlines in the tax law. Some people use the 60-day rollover period as a no-interest loan. They often don?t realize how strict the 60-day rule is and that there are no waivers when missing the 60-day deadline was the account owner?s fault. Miss the deadline and the amount taken from the IRA will be taxable and there will be a 10% penalty if the owner was under age 59?.

Taking required distributions. Traditional IRA owners over age 70? are required to begin required minimum distributions (RMDs). A surprising number of people don?t know about this rule or implement it incorrectly. The IRS is cracking down on missed and incorrect RMDs.

The RMD requirement applies to all qualified retirement plans, though we?ll focus on IRAs in this visit. The first RMD must be taken by April 1 of the year after the owner turns 70?. Subsequent RMDs must be taken by Dec. 31 of each year, including the year that the first RMD was required by April 1. That means if you delay taking the first RMD until early in the year following the year you turned 70?, you?ll have to take two distributions that year. You take your initial RMD, and the RMD for that calendar year.

Distributions for a year always can exceed the minimum amount.

To compute the RMD amount, total the balances of all IRAs on Dec. 31 of the previous year. Then, consult the IRS?s life expectancy tables. These can be found on our members? web site or in IRS Publication 590, Individual Retirement Arrangements, available on the IRS?s web site at www.irs.gov. Find your life expectancy in the table and divide that into the total of all IRA account balances. The result is the RMD.

When you have multiple IRAs, the RMD is calculated as though all the IRAs were one. You then choose to take the RMD from the IRAs in any combination you want. You can take an equal amount from each IRA, take it all from one IRA, or take different amounts from each. The only rule is that the total has to equal at least the RMD for the year.

Which account to take the RMD from is a key decision for many IRA owners.

Periodic investment rebalancing is one consideration.? Investments do not often move together, so the markets change your investment allocation from the planned allocation. It is a good idea to rebalance back to your target allocation every year or so. Reduce the investments that have appreciated the most or add to those that have declined or increased less.

The RMDs can help rebalance the portfolio. Take distributions from the investments that have appreciated until they are back to your target level.

Another issue is the time or the year to take the RMDs. From an investment view, it normally is best to leave an appreciating investment in a tax-deferred account for as long as possible. Since stocks appreciate more often than not, a general rule is to let stocks appreciate in the IRA until near the end of the year, then take the RMD.

T. Rowe Price did a study that revealed that from 1993 to 2003, an IRA owner who waited as late as possible in the year to take RMDs accumulated a bit more money than an owner who took RMDs at the start of the year.

Delaying the RMDs is an advantage when the portfolio is appreciating. In bear markets, it is better to take RMDs early in the year. In fact, in the Price study, the late-distributing IRA owner was far ahead of the other IRA owner through 1999. After that, the early-distributing IRA owner rapidly caught up. Only the bull market of 2003 pushed the late-distributing owner back into a clear lead.

A conclusion many will draw from the study is that RMDs should be taken late in the year unless early in the year the owner has a reason to believe the portfolio is likely to decline. Of course, if the owner had such foresight he would change the portfolio allocation and reduce the stock holdings.

A more important conclusion to draw from the study is that your IRAs should be diversified and invested with a margin of safety. The key to long-term investment success is to avoid large losses. The IRA owners in the Price study kept their IRAs invested in the S&P 500 even when the index clearly was at a high valuation and was declining rapidly.

RMDs don?t have to be in cash. Most IRA custodians allow you to set up a taxable account. Then, to comply with the RMD rule, you can have specific shares or other property transferred from the IRA to the taxable account. You still will owe taxes on the distribution as though it had been cash. But you won?t have to liquidate an investment you like or incur expenses to buy and sell and investment just to make the RMD.

Fixing beneficiary designations. Too many IRAs designate no beneficiary or the wrong beneficiary. (See our August 2011 visit for examples.) The result can be either the wrong person inheriting your IRA or beneficiaries being required to empty the IRA faster than they?d like.

You should review beneficiary designations regularly as part of your estate plan and whenever there?s a change in your family. You also should consider having your estate planner draft a customized beneficiary form instead of working with the limited form provided by the custodian.? You or your estate planner should communicate with the custodian to be sure there won?t be problems with your beneficiary designation, and be sure your beneficiaries know their options and responsibilities.

Source: http://www.investingdaily.com/15713/avoiding-costly-ira-blunders

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Toyota, Nissan trim China output in wake of protests: media

TOKYO (Reuters) - Toyota Motor Corp and Nissan Motor Co Ltd are curtailing production in China following the worst anti-Japan protests in decades, company officials and media reported on Wednesday, putting Toyota's 1 million-unit China sales target at risk.

Lingering resentment in China may hurt demand for Japanese cars, consumer electronics and other goods at a time when slowing growth in Asia's biggest economy in the wake of Europe's debt crisis may weigh on overall consumer spending.

China's economy grew at its slowest pace in more than three years in the second quarter. A factory survey in August showed China's manufacturing sector contracted at its sharpest pace in nine months.

Reports of the auto closure details varied, but the Asahi newspaper said Toyota will completely halt China production in October and stop all exports to China from Japan.

Separately, the Nikkei business daily said Toyota plans to add four days to a planned eight-day holiday closure at its mainstay plant in Guangdong Province, which builds 30,000 cars a month, beginning on Wednesday and will operate only one shift instead of two when it reopens in October.

A Toyota spokeswoman said she could not comment on the report but said the company would issue a statement later.

For its part, Nissan told Reuters it plans to halt production at a joint venture in China starting on Thursday, three days earlier than planned, and extending through next week's national holiday period.

"The fact that these guys have a nice excuse to cut down production in China where they are running what could be argued as being slightly excessive inventory levels is good news to the companies," a senior trader at a foreign brokerage in Tokyo said.

Toyota sold about 900,000 vehicles in China last year. It had set a target of 1 million sales this year and a long-range goal of 1.8 million by 2015.

Production at other Japanese companies has yet to return to normal more than a week after the biggest demonstrations, which at times degenerated into violent attacks on Japanese run stores and factories in China.

Panasonic, which closed three factories that were damaged in the protests, reopened the last one on Tuesday, but production at that component factory has yet to return to normal, a spokeswoman for the company confirmed.

Japan and China are at odds over a group of islands in the East China Sea, called Diaoyu in China and Senkaku in Japan. A decision by Japan to buy the islands from private owners sparked the latest flare-up in tensions between the Asian neighbors that has smoldered since the end of the World War II.

(Reporting By Tim Kelly Chang-Rann Kim and Kentaro Sugiyama in Tokyo, Maria Ajit Thomas in Bangalore; Nori Shirouzu in Beijing; Editing by Sriraj Kalluvila and Ken Wills)

Source: http://news.yahoo.com/toyota-nissan-trim-china-output-wake-protests-media-013621773--sector.html

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Mitt Romney lowers debate expectations

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Tuesday, September 25, 2012

Obama: Get the refs "back on the field" (Washington Bureau)

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Do only geeks run internet business marketing? | Tongshu Articles

Do only geeks run internet business marketing?

Author (thirtygrandamonth42). Submitted on Mon, 24 Sep 2012

Do only geeks run internet business marketing ? or can anyone make money this way? How much technical expertise do you need to have a best internet business?

The good news is that you need very little technical knowledge in order to make money very successfully running a business on the internet. Obviously you need to have the basic computer skills. But then you can go to the experts who will help you get started. Don?t try and take short cuts with your website: it will pay handsomely to go to a website expert to get your site well designed and user-friendly. After all, people surfing the web tend to be impatient: they want the sites they visit to be easy to use, they want quick responses to their clicks, and they want everything on the site to work properly. Nothing puts a potential client off an online business like a link that does not do what it is meant to do.

You can also get the experts to give you guidance about optimizing your site for the search engines to find easily. After all, if you want to make money with your internet business, the search engines have to bring it up quickly, as one of the first sites on the page when your potential clients make an enquiry. If your site only appears on page 23 of a Google or Bing search, your customers won?t even be aware that your business exists.

These days the most amazing things are sold and bought via best internet businesses, and new kinds of businesses are also arising simply because the internet is there and giving us the convenience of doing business in new ways. So, even if your previous skills and interests are very far removed from computers and the internet, you can still make money from an online business. You can get ideas for businesses by going online and researching the types of such businesses that exist. Or you can just sit and daydream about the tasks you are familiar with and the things that interest you and thinking ?No, wouldn?t it be nice if?? You never know: you might just find a niche market in which you could operate. Before you know it you could be making money from your own internet business.

After all, it is much nicer to be your own boss and benefit fully from the money that you make than to work for somebody else and have to accept the salary that he gives you. Your internet business marketing can allow you to work in a field you find interesting and stimulating and at the same time earn you money. When you need some technical help there are plenty of geeks out there who will happily help and advise you: many of them are running their own best internet businesses in order to earn money, so look upon your plea for assistance as a great opportunity for them. There is no need to feel embarrassed about asking them to fix a problem for you: they are only too please to do so.

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About the Author

I live in sunny Sydney, Australia. I have been involved with internet business marketing for a number of years. Even if you have limited computer skills you can make money from small internet business with technical skills to help you get going.


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