Share on Facebook The researchers also found that both men and women’s ratings of relationship passion were strongly associated with frequency of having sex.“Passion in a couple was found to be the main predictor of intercourse frequency. This was the case even when controlling for other relationship qualities, such as happiness, trust, intimacy, love and commitment,” Grøntvedt told PsyPost.The researchers didn’t find any association the other aspects and how often people have sex.Intercourse was more frequent in couples where women reported less restricted attitudes towards casual sex. Though there are always some exceptions, men’s attitudes had no significant impact overall.“Only women’s sexual personality predicted intercourse frequency within the couple,” Grøntvedt said.But the study — like all research — includes some limitations.“We only studied this in Norway, a highly gender egalitarian population, and hence do not know if the results might replicate in less egalitarian societies. Also associations do not shed light on causality,” Grøntvedt said.The study, “How Intercourse Frequency Is Affected by Relationship Length, Relationship Quality, and Sexual Strategies Using Couple Data“, was authored by Trond Viggo Grøntvedt, Leif Edward Ottesen Kennair, and Mons Bendixen. Pinterest Share on Twitter Email LinkedIn In heterosexual relationships, only the woman’s attitude toward casual sex affects the frequency of sexual intercourse, according to research published in Evolutionary Behavioral Sciences.“Many people wonder what influences sexual frequency. In this study we aimed to recruit couples in order to investigate how the dynamics of sexual personality, relationship length, and relationship qualities influence intercourse frequency,” said study author Trond Viggo Grøntvedt of the Norwegian University of Science and Technology.The study of 92 heterosexual couples aged 19 to 30 found that couples had sex two to three times a week on average. The longer the relationship has lasted, the less often the couples had sex. Share
Goodwill is produced by, and only by, people and not by things they use in business, but confusion reigns. The purpose of this article is to expose the pretence of clothing real property, land, with the value of goodwill, which is a species of personal property. Goodwill comes from the commercial and personal relations between an individual who conducts a business and the clients or customers of that business. It is the reputation and connection formed with customers, and represents the value of an attraction to customers of a name and reputation. It is represented by the right granted to trade as the successor on sale of business. The grant will be at a price, in money or another form, where goodwill has a financial value. Goodwill goes with people as part of their business, whether mobile or static. It is well established that goodwill may be dealt with as an entity separate from the particular premises in which the business has been carried on, even though, for example, by the terms of a lease it must be sold necessarily with the premises, and a widow might sell for her own benefit the goodwill of a business that was carried on at premises belonging to her husband’s estate. It has been decided that goodwill related to a business could be separated from the lease, and be subject to separate ownership, even if, as in many cases, the actual income and land are both in the same ownership. That income is generated and goes as directed by those behind it and not the land. Confusion comes from a distinction between what the courts describe as personal goodwill, which is said to be merely the advantage of the recommendation of the owner of a business and use of the name of that owner, and local goodwill, which is said to attach and to be taken into account in calculating the value of premises. The courts would divide the value attributable to goodwill into three parts: the first consisting of customers who, on a change in the proprietorship of a business, remain attached to the premises (‘cat goodwill’); the second, of customers who would follow the previous occupier (‘dog goodwill’); and the third, of customers who would desert both the premises and the occupier (‘rat goodwill’). Then again, Maugham LJ burrowed deep to discover ‘rabbit goodwill’, arising from customers who come simply from propinquity or nearness to the premises. On examination it becomes clear that those light-hearted metaphors from the menagerie fail to distinguish local circumstances of any situation from what an entrepreneur would make out of them. Goodwill is a result of personal endeavours to exploit those circumstances. Application of the expression ‘local goodwill’ to what are just the local circumstances is a misnomer, a distortion of words and a confusion of ideas. The term ‘local value’, rather than ‘local goodwill’, describes facets and features that exist already, to be distinguished from the outcome, goodwill, of people exploiting them. Circumstances, things inanimate, even animals do not make goodwill. Goodwill and land are like oil on water or particles in a colloid – they meet but never merge. Covenants in restraint of trade reveal the truth. Restrictive covenants lie in the lap of human relationships. They are enforceable only by, and in relation to goodwill attaching to, a person, but land is not of course alive to make or defend the characteristics of goodwill. People can exploit local value to generate goodwill, but goodwill emanates inextricably, rather than existing independently, from them. In its attempt to tax goodwill, HM Revenue & Customs has called in aid the RICS Appraisal and Valuation Standards, and in particular UK practice statement 3, but those standards and statements are not tax law. While it is indeed right to require a valuation to market value, and while the RICS guidance note 1 is correct to direct that the market value should be arrived at on the basis of a fully equipped operational entity having regard to trading potential, that does not allow HMRC to add the goodwill of a business to its site value. Trading potential might rely on planning permission, geographical location, the state and condition of land and buildings, local population, access to communications and so on, and in any particular case that the property is a registered care home, a licensed restaurant, a cinema, garden centre or other, but when assessing values the characteristics of the entrepreneur should be distinguished from those of the land. The business acumen of a person, from whom goodwill is borne, is not to be confused with local circumstances. As to stamp duty land tax (SDLT), it is exigible under section 43(1) of the Finance Act 2003, and fixes on a chargeable interest. That includes an estate, interest, right or power in or over land and the benefit of an obligation, restriction or condition affecting the value of the estate. At law and in fact goodwill is not an estate, interest, right or power in or over land, and it is not an obligation, restriction or condition affecting the value of the estate. Value associated with the site according to relevant permissions and restrictions is one thing, but what is freely transferable, an income stream, from one location to another is quite another. On applying SDLT, any request by HMRC to examine accounts of the business for previous years would be inappropriate inasmuch as they describe the goodwill value of profit and loss. So long as any apportionment is genuine, there is no need to disclose to HMRC accounts of the business for previous years, because the value of transferable business is not stampable. SDLT is not a business tax. The land alone, but not the whole transaction, is taxable. It is common ground with HMRC that the main issue to resolve is the appropriate property valuation, that this is required to be done on a just and reasonable basis, and that regard must be had to the market value of the premises as in fact they are at the date of acquisition. But, merging goodwill and land values is not just, reasonable or even lawful. There is no statutory authority that allows the shares valuation division to merge the value of goodwill of a business into the value of land where a business is conducted. There can be no tax without statute. In a bizarre and contrary twist, HMRC has written to accountants that the land concerned in matters submitted for adjudication has been revalued so as to absorb most of what had been apportioned to goodwill. However, so long as a bona fide apportionment of the sale price is expressed, usually in the agreement for sale, there is no justification for the peremptory attempt to merge any value apportioned there for goodwill in the land value; they are separate and distinct from each other in accounting, commercial, legal and tax terms. HMRC has confused the complex issues by making an unauthorised classification. Free separable goodwill is not a statutory concept, and the chimera of immovable goodwill is simply an unfounded misconception. Any claim to tax on the myth of immovable goodwill is not justified by statutory authority, the cornerstone of all tax. Various requirements in the panoply of tax legislation emphasise the principle of distinguishing in a transaction one item from another. For example, if an item of property is sold together with other property, the net proceeds are treated by section 562(3) of the Capital Allowances Act 2001 as, on a just and reasonable apportionment, is attributable to that item, and see other references in the taxation articles. The act acknowledges the very opposite of merger: the values of items are to be apportioned because they are separate from, and not absorbed within, each other. On another tack, goodwill was exempted by section 116 of the Finance Act 2002 from liability to stamp duty, of which SDLT, according to its name, is generic to the species. Even if HMRC could have sustained the pretence that land value included what it calls ‘immovable goodwill’, the element of goodwill was eliminated expressly by that exemption, and subsequent SDLT legislation did not bring goodwill alone or combined with land back into charge. It seems that HMRC is trying to sneak in through the back door what was shown out via the front door. Any claim to SDLT on goodwill should be appealed on the grounds of fundamental error. There is no statutory authority for taxing goodwill, and any SDLT paid on it should be recovered. Recovery should be sought of tax taken as well before as after exemption to the extent that such imposition was based on the false premise of immovable goodwill. Solicitors may wish to advise accordingly. It is commonsense, logic and the law. Charles Smith has been a solicitor since 1966 and is the author of Sweet & Maxwell’s Company Precedents
According to a Reuter’s report, Germany’s Federal Network Agency (BNetzA) has announced that it would start awarding frequencies for local 5G networks in the second half of this year, in a policy targeting industrial uses of the high-speed mobile technology.Companies will be able to apply for spectrum in the 3.7-3.8 GHz band, according to BNetzA. This process is separate to the auction of national 5G licenses that is planned to start on March 19. Germany currently has allocated two frequency bands for 5G: Lower Frequency Band: 3.4 – 3.8 GHz and Higher Frequency Band: 26.5 – 27.5 GHz.According to BNetzA President Jochen Homann, there is great potential for 5G, especially in the industrial area and thus Germany wants to make frequencies available for companies to build local networks that exactly meet their needs. Several major industrial groups, including Volkswagen, Daimler Siemens and BASF say they are interested in local 5G spectrum to run ‘connected’ facilities.
In the 50 and Up, Gene Caymo and Rey Panes claimed the first place finish with Zaldy P. Alavata and Marnel Teruel finishing as runner-up.In the 60 and Up, Antonio Fajardo and Edgardo Golbin emerged as the champions with Rorilyn Depedro and Andres Bayona Jr at runner-up.The three-day tennis event was organized by the Iloilo City Sports along with the Ultra Tennis Club with the support from NFA Sun Downers Club, Camp Delgado Tennis Club and CPU Tennis Club./PN ILONGGO netters stamped their class during the 2nd Mayor Joe III Summer Inter-Club Team Challenge Tennis Tournament that was held over the weekend at the Iloilo City Tennis Center in La Paz district.Danilo Sajonia and Litz de Juan emerged as the champion in the Open Category with Jafar Bagambang and Ryan Madreliño settling for the runner-up finish.In the Class C Category, Siegfried Tuble and Dan Solivio were hailed as the champions while Carmela Bueno and May Vonne de Juan finishing runner-up.Meanwhile, Rodel Borres and Harold Marshall bagged the crown in the 40 and Up Team Challenge Category with Jonelle Llavore and Dr. Aurilio finishing runner-up.
Share Sept. 14, 2008Box Score LAKELAND, Fla. – UWF volleyball fought hard against the Florida Southern Mocs on Saturday evening, but suffered their third loss of the weekend, 3-1. Patricia Gandolfo (Porto Alegre, Brazil/Missouri State-West Plains CC) and Jamie Nichols (Crawforville, Fla./Wakulla HS) led their offense, each collection 10 kills, and freshman Maddie Staub (Spanish Fort, Ala./Daphane HS) produced an individual season-high 15 digs.The Argos opened the match in set one, appearing to draw a repeat of their losses to Lynn and Tampa earlier in the tournament. West Florida took the court in a slow fashion with little expression of emotion, quickly dropping the set 25-19. Despite the loss, senior Luciana Rapach (Porto Alegre, Brazil/Iowa Western CC) opened the match hitting .429 with three kills, while Gandolfo matched with three kills.A different West Florida volleyball team, however, opened the flood gates in set two with a 25-17 victory. Freshmen Staub earned the start, and answered the call of Head Coach Melissa Wolter with six digs and stellar defensive plays. After posting a meager .171 hitting percentage in set one, the Argos reloaded and collaborated for a .345 in set two. Sophomore Nichols fired on all cylinders, leading her offense with four kills. Rapach nailed three out of four attacks for an impressive .750, with Chelsea Wilhoite (Jacksonville, Fla./Bishop Kenny HS) at her heels at .500 and collecting three kills out of six attacks.Set three got ugly for both the Argos and the Mocs, but the Mocs would prevail with a 28-26 victory. Both teams took several bad breaks, and neither could muster a team hitting percentage over .100. West Florida controlled much of the game, but at set point could not close out the set. Nichols continued to be productive with five kills as the offensive leader, while Staub continued to execute defensively tallying six digs just behind Madeline Gonzalez’s (Bayamon, Puerto Rico/Hillsborough CC) eight.UWF lost momentum in the fourth set, dropping the decision 20-25 as the Mocs picked up the 3-1 win. The Argos produced just seven kills as a team, with just three players hitting above zero. Kara Gonzalez (St. Augustine, Fla./St. Augustine HS), Wilhoite, and Gandolfo each tallied two kills, with Rapach adding just one.The Argos finished out the weekend 0-3, but faced tough competition against two top-ten ranked teams. They will continue their road campaign this weekend, as they compete in their first GSC matches of the season. Friday, the Argos will face the University of Montevallo and then travel to University of West Alabama on Saturday. More information will be available throughout the weekend for fans to catch all the action. Updates will be posted at www.GoArgos.com. Print Friendly Version West Florida Volleyball Finishes Crossover with Tough 3-1 Loss to No. 7 Florida Southern
Donahue gives up one hit in 8 innings, has four on offense for TigersBy Paul LeckerSports ReporterWAUSAU — Megan Donahue allowed just one hit and no walks in eight innings pitched to lead the Marshfield softball team to a dominating doubleheader sweep of Wausau East on Friday at East High School.The Tigers won 15-0 in three innings and 16-0 in five innings to wrap up their regular-season and conference schedule.Marshfield is now 16-5 overall and ends up 9-3 and in a tie for second place in the Wisconsin Valley Conference. East drops to 1-17 and finishes 0-12 in the Valley.In Game 1, Donahue threw a perfect three innings as the Tigers won via the 15-run rule. She also went 2-for-2 with a double and two RBIs. Emily Draeger added two triples and four RBIs, and Melissa Roberts drove in two for Marshfield.In the second game, Donahue struck out 10 in five innings for the Tigers. She had a double, a triple, and three RBIs at the plate.Roberts added three RBIs, Kaitlyn Konrardy hit a home run and drove in three, and Ashtin Zunker had three hits and scored twice for Marshfield.The Tigers host New Richmond in a WIAA Division 1 regional semifinal Wednesday at the Marshfield Fairgrounds.(Hub City Times Sports Reporter Paul Lecker is also the publisher of MarshfieldAreaSports.com.)Game 1Marshfield 177 – 15 9 0Wausau East 000 – 0 0 5WP: Megan Doanhue. LP: Gabby Braatz.SO: Donahue 8; Braatz (2 1/3 inn.) 2, Emily Brubaker (2/3 inn.) 1. BB: Donahue 0; Braatz 2, Brubaker 1.Top hitters: M, Morgan Nordbeck 2 runs; Emily Draeger 2×2, 2 3Bs, 3 runs, 4 RBIs; Donahue 2×2, 2B, 2 runs, 2 RBIs; Melissa Roberts 2B, 2 RBIs; Rhiannon Corozolla 2 2B, 2 runs; Madelyn Mews 2 runs.—Game 2Marshfield 280 42 – 16 15 0Wausau East 000 00 – 0 1 5WP: Donahue. LP: Brubaker.SO: Donahue 10; Brubaker 4. BB: Donahue 0; Brubaker 4.Top hitters: M, Jenna Jakobi 2×2, 2B, 2 runs, 2 RBIs; Kaitlyn Konrardy HR, 3 RBIs; Nordbeck 2 runs; Donahue 2×3, 2B, 3B, 2 runs, 3 RBIs; Roberts 3 RBIs; Draeger 2B, RBI; Madison Derus 2×3, 2 runs; Ashtin Zunker 3×3, 2 runs, RBI; Casey Aschebrook 2 runs.Records: Marshfield 16-5, 9-3 Wisconsin Valley Conference; Wausau East 1-17, 0-12 WVC.
It is with profound sadness that AirlineRatings.com announces the passing of its Technical and Safety Editor Jerome (Jerry) Greer Chandler on Thursday, August 15th.Jerry (71) succumbed to Parkinson’s disease and passed away quietly with his family around him.Recently retired after 30 years of teaching writing at Jacksonville State University, Jerry has been a professional aviation journalist for over a quarter of a century.In 1986 his best-selling book Fire & Rain chronicled the crash of Delta Flight 191 at DFW and its was subsequently made into a TV film on USA Network.He appeared over the years on CNN, MSNBC, NPR, ABC, Nova and the National Geographic Channel in his capacity as an aviation safety “observer” as he hated the term “expert.”He authored over 1,500 articles, consulted on three made-for-television films, wrote two books and managed to support a family of seven.He also helped write two other books Green Wings and Greener Wings which chronicle Aviation’s true impact on the environment.In early 2013 he joined AirlineRatings.com.In 2011 he had the privilege of beginning work as a regular contributor on medical matters to VFW magazine, which sprang from his “stint” as an Army combat medic in Vietnam, where he was wounded in July 1970.Jerry was awarded the Purple Heart in Vietnam.Jerry in Vietnam.In 2017 Jerry was awarded the prestigious Lifetime Achievement Award at the 2017 Aerospace Media Awards banquet in Paris, France.Jerry said of the recognition at the time, “It’s a real honor, one that I will treasure always. Thanks to all who helped along the way — my family, editors, and colleagues. I’m humbled.”Jerry’s passion for aviation started when his Dad took him to Dallas Love Field to watch DC-6s, DC-7s take off and land.But that passion took a tragic turn when two relatives died in separate air crashes.Jerry wanted to know more about why those accidents happened.Jerry has worked for some of the world’s leading publications: Aircraft Maintenance Technology, AirlineRatings.com, Air Transport World, Time, Overhaul & Maintenance, The Financial Times of London, Consumer Reports Travel Letter, Travel & Leisure, Popular Science, and Wirtschaftswoche.Jerry leaves his wife Kathleen, five children and 11 grandchildren.AirlineRatings.com Editor-in-Chief Geoffrey Thomas said: “The aviation industry has lost a dear friend, insightful commentator and passionate advocate.”“No assignment was too much trouble; Jerry’s depth of aviation knowledge was amazing as was his list of contacts. He knew everyone and what is more, they knew him and respected Jerry and would always help on or off the record.”“We at AirlineRatings.com will miss his friendship, dedication and humour dearly.”
Checkpoint Systems recently announced its EVOLVE-Store™ solution while at the Retail Asset Protection Conference.The rise in omni-channel shopping is driving retailers to make key investments in their inventory management to conquer the current and growing demand and fulfill customer expectations. However, with customers choosing how they want to shop and where, it is crucial that physical stores increase their conversion rates by making every visitor to their store count. Based upon this market need, Checkpoint developed EVOLVE-Store.EVOLVE-Store’s three components include the following:- Sponsor – EVOLVE-Store Network combines different sensing devices into a single network, enabling retailers to capture the event data. It also enables remote technical support to stores for maximum system uptime and fast response.EVOLVE-Store App provides real-time visibility of the store sensing devices’ activities and encourages attentive staff. Helping store staff to manage these activities efficiently on the shop floor enhances the shopping experience for customers.EVOLVE-Store Analytics delivers chain-wide visibility (whether a retailer has 10 or 10,000 stores) of the sensing devices’ data, including all staff interactions via the App. It helps drive store policy compliance and measures the effectiveness of processes. Being a software-as-a-service platform, any reporting updates and improvements are instantly applied to data, removing the need for retailers to develop their own.According to Carl Rysdon, vice president of inventory control solutions for Checkpoint, “While fighting competition from the online stores, store managers must strike a balance between adequately staffing the sales floor and completing back-office tasks. At the same time, they must create a welcoming store environment that encourages customers to keep coming back, while discouraging opportunities for theft. EVOLVE-Store brings together people, processes and products to expand the potential of physical stores by combining various sensing devices into a single, actionable data-led solution, with enterprise-wide data analytics.”Key capabilities:Visitor Counting: Measuring a store’s hourly visitor flow across the day can help see opportunities to match staffing levels to visitors and drive up conversion.Occupancy Management: Having real-time visibility of the number of visitors to stores and/or fitting rooms can help store staff drive up sales conversions while organically reducing the opportunities for theft.Booster/Magnet Monitor: Safeguarding stores with Checkpoint’s HyperGUARD Booster/Magnet detection systems can deter, detect or displace the threat of organized retail crime gangs shoplifting on premises. With the EVOLVE-Store App, staff are alerted to the threat entering stores.System Control: Using the EVOLVE-Store App, key staff can control their EVOLVE EAS systems in the event of technical issues, to avoid major disruption to the store environment, allowing time for Checkpoint’s Technical Service team to diagnose any issues or faults remotely or by visiting the store.Alarm Management: Capturing all the alarm events from EVOLVE EAS detection systems can help identify stores at risk. When used with the optional EVOLVE-Store App, staff responses to alarm events can be included in the analysis.With Checkpoint’s RFID-as-EAS detection systems, staff can also be alerted about the number of RFID-tagged items detected via the EVOLVE-Store App.Built upon an Internet-of-Things (IoT) platform.EVOLVE-Store is backed by a global technical service from Checkpoint that supports this retail investment over its lifetime. The new solution is available immediately. Stay UpdatedGet critical information for loss prevention professionals, security and retail management delivered right to your inbox. Sign up now
CCH Tax Day ReportA federal district court held that various online travel companies (OTCs) owed the village of Lombard hotel occupancy taxes, but did not owe hotel occupancy taxes to 12 other Illinois municipalities. The OTCs sell hotel rooms using the “merchant business model,” contracting with hotels to purchase hotel rooms at wholesale rates, then selling room reservations to customers at retail rates. Numerous municipalities sought to collect tax from the OTCs’ on their receipts attributable to the difference between the wholesale rate paid by the OTCs and the retail rate charged by the OTCs. The OTCs were liable for the Lombard tax because the Lombard tax ordinance provides for a tax on “all persons engaged in the business of renting, leasing or letting rooms in a hotel.” Lombard’s tax is imposed with proper statutory authorization as the Illinois statute allows municipalities to “impose a tax upon all persons engaged in such municipality in the business of renting, leasing or letting rooms in a hotel.” In addition, Lombard’s tax does not violate the uniformity clause of the Illinois Constitution. The ordinance language reasonably taxes all persons involved in the hotel business even if they do not own, operate, or manage hotels themselves, and does not broaden Lombard’s tax authority. Finally, the ordinance does not violate the U.S. Constitution’s commerce clause because both paying to rent a room in Lombard and engaging in the business of renting a room in Lombard are activities with a substantial nexus to Illinois.The ordinances in several other municipalities place the duty to collect tax on the “owner and operator of each hotel.” The OTCs, however, were not owners and operators. The words “owner” and “operator” are undefined by the municipalities’ ordinances The court noted that operation of a hotel involves more than taking reservations, ensuring reservations are honored, handling complaints, and serving as the primary contact for customers before they stay in rented hotel rooms. Also, hotel owners have the right to possess, use, and convey their hotels, while the OTCs had no such rights with regard to the hotels.The remaining municipalities’ ordinances imposed the tax on rental receipts. The OTCs’ receipts attributable to the difference between the wholesale rate and the retail rate are not rental receipts. The retail rate includes both the cost of the room rental and the cost of other services provided by the OTCs as evidenced by OTCs’ terms of service.Village of Bedford Park v. Expedia, Inc., U.S. District Court, N.D. Illinois, No. 13 C 5633, June 20, 2016, ¶403-109
India will take on West Indies in the ICC World Cup, Pool B todayWest Indies cricket legend Viv Richards on Thursday said that the Indian bowling is not consistent enough and sooner or later it will be exploited by opposition batsmen.In a column for the International Cricket Council (ICC) website, Richards said that even though India are a force to reckon with at this point of time, they have an inconsistent bowling line-up which will be exposed.”India is a powerful force at this point in time with three wins out of three matches. Its batting is always its strong point and it is looking good. Bowling is looking good too, as good as anything we have seen so far from them on this long tour,” wrote Richards.”But even then, it is not consistent enough and sooner or later that factor will come to play. That is an open chance for any opposition team to pounce on.”The two-time World Cup-winner said the West Indies batting order is capable enough of launching an attack on the Indian bowlers when they meet in a World Cup Pool B match on Friday at the WACA.”The West Indies’ batting order is talented enough to take a chance against such a traditionally inconsistent India bowling attack. While India is comfortably placed in Pool B, West Indies has to make up points for qualification to the next round,” he said.The 62-year-old added that winning the game against the defending champions will do West Indies a world of good.advertisement”However, this is not a must-win game by any means. I don’t want them to think like that because it will only put undue pressure. If they think so, they will lose shape,” said the former right-handed batsman.”Instead, they should just go about their business like they would in any normal match, as professionals, and that will help them achieve what they want to. If they can make it happen, it will be very good for their confidence.”