The upcoming comedy What to Expect When You're Expecting follows several pregnant couples preparing to start a family -- and two of those expectant dads just happen to be father and son!
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ScienceDaily (Apr. 23, 2012) ? Researchers at the Sahlgrenska Academy have identified the genetic variations that are believed to cause osteoporosis. The study, published in Nature Genetics and involving leading researchers from Sweden and the world, shows among other interesting facts that women with a higher proportion of genetic variations associated with osteoporosis have a more than 50 percent increased fracture risk.
Osteoporosis is a common and a devastating age-related disease about 50 percent of all who have a hip fracture after age 80 die within one year from the time of injury. The consequences of osteoporosis are therefore well-known, but the causes of the disease are largely unknown.
56 genetic regions for bone density
In a groundbreaking international study, which is led partially from the Sahlgrenska Academy, researchers have now succeeded in identifying a total of 56 genetic regions that control bone density in human beings. Fourteen of these genetic variants increase the risk of fractures, the study, which has been published in the world-leading journal Nature Genetics, has shown.
"This is the first time anyone has identified the genetic variants that are so strongly associated with an increased risk of fracture," comments Claes Ohlsson, a professor at the Sahlgrenska Academy.
Study on 80,000 people
"We can prove that women who have a large number of genetic variants associated with low bone density have up to a 56 percent higher risk of osteoporosis as compared with women who have a normal set-ups of the same genetic variants," comments Claes Ohlsson.
Targets for new treatment methods
The results have led to several new findings in bone biology, among other things the researchers identified several important molecular signaling pathways for bone density that can be targets for new treatment methods and therapies.
"In addition to already known proteins and pathways that were confirmed by the study, we are now facing a whole new biology in the field of bone research," comments Ulrika Pettersson, Associate Professor in the Department of Pharmacology and Clinical Neuroscience, Ume? University, and co-author of the study.
The article "Genome-wide meta-analysis identifies 56 bone mineral density loci and reveals 14 loci associated with the risk of fracture" has been published in Nature Genetics on 15 April.
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The above story is reprinted from materials provided by University of Gothenburg.
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Disclaimer: This article is not intended to provide medical advice, diagnosis or treatment. Views expressed here do not necessarily reflect those of ScienceDaily or its staff.
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Business owners may choose from a variety of company structures, based on their needs and preferences, and with the advent of the Limited Liability Company (LLC), the choices for small businesses are wider and better than ever before. Therefore, it is important for small business owners to consider and understand the advantages of both a corporation and an LLC when forming a new company. Selecting the right structure can help you maximize your chances for success.
So, what is a corporation? A general corporation, also known as a ?C? corporation, is the most common corporate structure. A general corporation may have an unlimited number of stockholders and it provides limited liability for directors, officers, shareholders and employees.? Also, corporations provide perpetual existence, even if the owners leave the company. There may be certain tax advantages like tax deductible expenses when forming a corporation.
Another option for business owners that has become very popular is to form a Limited Liability Company (LLC).? The LLC is not a corporation, but it offers many of the same advantages. Many small business owners and entrepreneurs prefer LLCs because they combine the limited liability protection of a corporation with the ?pass through?" taxation of a sole proprietorship or partnership.
To help make it a little easier to compare a corporation to an LLC, the chart below gives a snapshot of the advantages and disadvantages of both:
| Advantages of an LLC | Advantages of a Corporation |
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| Disadvantages of an LLC | Disadvantages of a Corporation |
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Every business is unique with different needs.? The legal structure that works best for your neighbor?s business may not be the best for yours.? Take the time to understand the difference in legal structures before you incorporate your business.
Join The Company Corporation for a complimentary webinar on Thursday, May 3rd, 2012 at 12:00 PM Eastern Time to learn more about incorporating your business.
Image: Victor1558
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I?ve written in various places about the need for tax equity to finance renewable energy projectsparticularly solar. I was under the assumption that tax equity may be a thing of the past. Now, I?m not so sure. You may know that the investment tax credit (ITC) declines from 30 percent to 10 percent of eligible capital costs in 2017. In addition, at the end of 2012, the current 50 percent ?bonus? depreciation expires, further alleviating the need for tax equity. While those circumstances lessen the need for tax equity, they likely don?t eliminate it.
So, how much tax equity will be needed after the tax benefits shift? The analysis in Table 1 attempts to answer that question by calculating the value of tax benefits under the current and future incentive structures for a $100 solar project. The value of the tax benefits is about $52 under the current incentive levels, or 52 percent of the initial project costs. In 2017, after the ITC and depreciation benefits revert to their former levels, the value of the tax benefits drop to $35, or 35 percent of the initial project costs.
In developing the analysis, I assume a 35 percent tax rate and a 10 percent internal rate of return (IRR) requirement (i.e., the discount rate that sets the net present value (NPV) to $0). The tax benefits represent the combined value of the ITC and the depreciation schedule known as the five-year Modified Accelerated Cost Recovery System (MACRS).
Table 1 goes out six years, as ?five-year? MACRS actually carries into year six of the project (using ?half-year? convention, the benefit assumes the project starts at the mid-point of year one). The value of the depreciation schedule in Table 1 is represented by the allowed annual deduction the tax rate the ?depreciable basis.? The depreciable basis, per IRS code, is calculated as the eligible project costs less one-half the ITC value. When the ITC is 30 percent, or $30 in our example, the depreciable basis equals $85 [i.e., $100 ($30/2)]. When the ITC declines to 10 percent, or $10, the depreciable basis will increase to $95 [i.e., $100 ($10/2)]. Importantly, this negates some of the reduction in the ITC.
At 35 percent of initial project costs, the value of the tax benefits even after they decline may be too large to absorb within the project or cost-effectively carry forward. To compete in the market, solar developers may need to monetize the tax benefits via a third-party investment known as tax equity. Until now, tax equity has been in short supply.
The reason this is important is the industry is looking ahead for new asset classes to finance renewable energy projects such as securitization, long-term debt instruments, real estate investment trusts (REITs), and master limited partnerships (MLPs). These instruments, which each effectively pool investments and sell off tradable securities, hold the promise of accessing vast swaths of as-yet untapped capital. By creating a liquid, tradable ownership share, or security, these asset classes reduce risk and enable investment by casual investors or money managers who are not necessarily experts in renewable energy (think pension funds).
Unfortunately, use of these mechanisms may be hindered if tax equity capital is needed to monetize the tax benefits. The tax benefits are critical to lowering the cost of energy from a renewable project but unfortunately may not flow to the owners of the new asset classes mentioned. For example, the tax credits cannot be easily transferred to passive investors such as owners of stocks or other securities. Therein lies the rub new asset classes such as securitization offer the potential to tap low-cost capital, but traditional support mechanisms such as tax credits and accelerated depreciation may complicate the pathway.
However, accessing tax equity may be getting easier, through baby steps, along the path towards securitization and other asset class application. First, Clean Power Finance (CPF) is a financing entity that effectively pool projects to a size necessary to access tax equity. CPF offers a suite of software tools to evaluate system design and project economics. Developers that use CPF?s tools may also qualify for project financing. Financing qualification relies on passing certain due diligence requirements regarding installation practices and project evaluation. According to CPF, their partnership enables developers to tap tax equity and debt investment pooled by the firm. CPF investors include Kleiner Perkins and Google, among others.
Second, SolarCity has been developing an asset-backed securitization of its project portfolio. The company was targeting ?early 2012,? although no public information has been made this year as of this publication date. The financing facility would securitize the stream of projected customer payments and could be sold to a wide array of investors. Although, this move represents the pooling of one developer?s portfolio, enabling market investment in a securitized product could ease the way for smaller, regional players who don?t have the capability to raise such capital on their own.
This blog was originally published on NREL?s Renewable Energy Project Financeand was republished with permission.
Image:Kajanovia Shutterstock
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Are you under pressure? Facing mental stress due to temporary expenses? Are you looking for instant cash? Usually, salaried people face different kinds of monetary issues in day-to-day life due to unwanted expenditures. But now all kinds of loan seekers regardless their credit records are now eligible to get payday loans. It is possible because these loans are specifically designed for such people only.
With the assistance of funds that you borrow from payday loans you can finance your expenses instantly and comfortably. These expenses can be for payment of tuition fees, school fees, car repairs, renovation of your house, utility bills, grocery bills, credit card dues, bank overdrafts, settling various debts and so on.
Payday loans are available to all those borrowers who are ready to qualify the term set for these loans.
These applicants are those who are above the age of 18 and have an active bank account. They also have to have a stable source of income which shouldn?t be less than ?1000.Through payday loans you can obtain an amount which extends from ?80 to ?1500.? As they are short term in nature, they are given for a short time for settling the amount ranging from 15 to 30 days. For these loans you don?t have to pledge any of your personal assets to the lender as these unsecured in nature as well.
The lenders of payday loans do not perform credit checks in this finance. Thus, good plus bad creditors can obtain funds in this finance.
You can have these loans even after having various blemishes like bank arrears, county court judgments, defaults, IVA, bankruptcy, late payments, skipped installments, foreclosures, etc.You can get the advantages of instant payday loans through the online mode. Nevertheless, the online process is easier. You do not have to wait for a long time for getting this finance. You only have to fill in the?application form?and soon after approval the amount is credited into your account. You can also compare and collect the available free quotes of various lenders and select the one that suits your pocket.
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Chin up, friends. The week is coming to a close and a fresh issue of our tablet mag is hot off the e-presses. Front and center this week, Microsoft's Bill Buxton discusses the future of the Natural UI. We also feature the start of Reaction Time, a regular column from Joystiq's Editor-in-chief Ludwig Kietzmann. Here, he'll tackle the current state of gaming from week to week. Also new this time around, a look back at the hands-on opps that we've had over the past seven days and Switched On continues its look at smartphone growth. The HTC One V, Titan II and the Samsung Galaxy Tab 2 (7.0) get put through their paces while Darren Murph offers some thoughts on Facebook's role as a digital scrapbook. IRL offers a regular peek into our gear habits, the Stat breaks down screen resolution, DigitalRev's Kai Man Wong runs through the Q&A gauntlet and Box Brown has the Last Word on Angry Birds Space. So what are you waiting for? Head on down to the link of your choice to begin your download.
Distro Issue 37 PDF
Distro in the iTunes App Store
Distro in the Google Play Store
Distro APK (For sideloading)
Like Distro on Facebook
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Distro Issue 37 chats with Microsoft's Bill Buxton on the future of the natural UI originally appeared on Engadget on Fri, 20 Apr 2012 09:15:00 EDT. Please see our terms for use of feeds.
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Experienced online marketers know all about the power of effective press releases as a means for achieving fast awareness about a business, new site or product release. The following article looks into three easy to apply tips that will help you write a press release that makes an impact.
If you want to get the best results with your release, then figure out what you want to do with it before writing it. The release should be structured out in such a way that it?s totally newsworthy. You should focus on getting all your facts right and get them in place before launching your press release. As you know, all newspapers are aware that their news stories must stick to the relevant facts. As you realize, you can only do so much when it comes to writing style so the reader does not get confused about what you are doing. How far you deviate from that general principle is up to you, but a serious press release will never deviate at all from it. You really do have to be careful when it comes to being fictional with your story just in case it attracts a lot of attention. But a great story is not always possible, we know, and so just report the facts. But remember the last thing you want to do is make up a false story just to try to make for an interesting release. What most people do is decide on their keyword phrase, and then simply put their release together. There is no need to talk about specific benefits because this is not sales or marketing copy in the usual sense. Visit Teen Rhinoplasty for excellent info.
A properly structured and formatted press release is something else you need to learn, but that is very simple to find online. You will also need to have your basic business information such as the location. Don?t forget to include your contact information at the top of your press release, which would be helpful particularly when somebody wants to schedule an interview or requires more details. No need to get shy about giving out your contact information, and we do not know what to tell you if you do not want to do that, either. Using press releases can be enormously valuable if you understand what needs to be done and avoided.
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