Monday, July 30, 2012

Syrian rebels survive onslaught in key city of Aleppo

BEIRUT (AP) ? The Syrian government launched an offensive Saturday to retake rebel-held neighborhoods in the nation's commercial hub of Aleppo, unleashing artillery, tanks and helicopter gunships against poorly armed opposition fighters.

Yet after a day of fighting, the rag-tag rebel forces remained in control of their neighborhoods in Syria's largest city, said activists, suggesting they had successfully fought off the government's initial assault.

The international community has raised an outcry about a possible massacre in this city of 3 million but acknowledged there was little they could do to stop the bloodshed. The foreign minister of Russia, a powerful ally of Syria, said it was "simply unrealistic" for the Syrian regime to cede control.

The state-controlled al-Watan newspaper celebrated the assault with a banner headline proclaiming the fight for Aleppo "the mother of all battles."

The rebels are estimated to control between a third and a half of the neighborhoods in this sprawling city, especially a cluster in the northeast around Sakhour neighborhood and in the southwest.

They began their attempt to wrest this key city from the government's control a week ago. About 162 people have been killed, mostly civilians, according to the Britain-based Syrian Observatory for Human Rights, which does not include soldiers in its toll. Some 19,000 people have been killed since the uprising began in March 2011, estimated the group.

For Saturday, activists estimate that at least two dozen have died so far in the day's fighting.

Local activist Mohammed Saeed said the rebels have managed to keep the regime's tanks at bay so far with rocket-propelled grenades.

"The army hasn't been able to take any neighborhoods yet, there are too many from the Free Syrian Army," Saeed said, referring to the rebels.

He estimated that about 1,000 fighters had poured into the city in the past few days to take on the Syrian army, which had been massing forces around the city ahead of its attack.

By the end of Saturday, according to the Observatory, the government appeared to have pulled back from its ground offensive and was resuming its bombardment of various neighborhoods with artillery. Attack helicopters pounded rebel positions.

There were few details about the attack in the state press, although it issued a long list of victories across the country against the "terrorists," as the rebels are referred to, a sign of widespread fighting.

The international community has expressed growing concern that there could be major bloodshed if Syrian troops retake Aleppo. But Western nations and their allies have found themselves powerless to prevent the situation from deteriorating despite a series of diplomatic efforts, including a cease-fire agreement that never took effect.

Kofi Annan, who brokered the agreement, expressed concern Saturday about the weapons buildup in Aleppo. "I remind the parties to the conflict of their obligations under international humanitarian law and human rights law, and urge them to exercise restraint and avoid any further bloodshed."

In a statement, the Arab League expressed "deep dissatisfaction for the Syrian regime's acts of oppression," particularly the use of heavy weapons against its own people. It urged Syria "to stop the cycle of killing and violence and lift the siege off the Syrian neighborhoods under attack."

The group's deputy chief, Ahmed Ben Hali added that the Arab states were preparing a resolution in front of the United Nations General Assembly calling for the creation of safe havens to protect civilians and to apply further sanctions on the regime.

Measures passed in the General Assembly are largely symbolic and not binding. The West and its Arab allies have been unable to pass effective resolutions in the more powerful Security Council. China, and especially Syria's close ally, Russia, have vetoed any attempt to sanction Bashar Assad's regime.

Russian Foreign Minister Sergey Lavrov on Saturday called the bloodshed in Aleppo a tragedy, but asked what else could the government do against the rebellion.

"Now the city of Aleppo is occupied by the armed opposition; another tragedy is imminent there," he said. "How can it be hoped that in such a situation the government will simply give in, say 'Okay, I wasn't right, overthrow me, change the regime ? it's simply unrealistic."

Russia has been a key source of support for Syria, although Moscow officials in recent months have said they are simply taking a more even-handed approach while the West offers support to the rebels.

French President Francois Hollande even chided Russia and China on Saturday, asking them to "take into consideration ... that it will be chaos and civil war if at some moment Assad isn't stopped."

It's been a difficult two weeks for the Syrian government, with assaults on its two main cities, a bomb that killed four top security officials and a string of high-profile defections.

The country's military apparatus, though, has remained intact and continues to crush the opposition's remnants in Damascus and its outskirts.

If they really try to make a stand in Aleppo, the rebels risk being annihilated by superior firepower, and may instead withdraw to preserve their forces as they did in Damascus last week.

Italy welcomed Friday's release of two Italian electrical engineers, who had been captured eight days ago by militants.

Domenico Tedeschi and Oriano Cantani, who worked on power plants, told reporters in Damascus that they had been kidnapped by five or six masked men who intercepted their car as they drove to the airport. They were later rescued by the Syrian army.

Amid the fighting, three Syrian athletes took part in the first day of competition in London's Olympic games in swimming, shooting and boxing.

All were defeated, including Wessam Slama, a bantam weight boxer who was one of Syria's better medal hopes.

The team's leader, Maher Khayata, whose family is currently trapped by the fighting in Aleppo, said their thoughts were always on the situation at home.

"We would like to return with an Olympic medal," he told The Associated Press, "but what we want more is to return to our homeland with the news that fighting has stopped and nobody is being killed anymore."

_____

Associated Press writers Albert Aji in Damascus, Colleen Barry in Rome, Barbara Surk in London and Jim Heintz in Moscow contributed to this report.

Source: http://news.yahoo.com/syrian-rebels-survive-regime-onslaught-aleppo-192314241.html

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Thursday, July 26, 2012

e-taxline: Incentives, relief and opportunities : Grant Thornton Tax ...

With SARS? filing season now in full swing, taxpayers may not be aware of the multiple deadlines looming that could have an impact on their bottom line.


Research and Development tax incentives
By Steve Curr, Tax Director, Grant Thornton Cape

The tax incentive the South African Revenue Service (SARS) is offering to entities investing in research and development (R&D) in South Africa is set to change on 1 October 2012.

Current position
The current R&D income tax incentive provides for:

  • 150% tax deduction of R&D? expenditure (excluding capital expenditure).
  • An accelerated capital allowance of 50/30/20% for capital expenditure on plant and machinery used in R&D activities.
  • R&D activities are specifically defined and all expenses must be incurred for trade in SA, in the production of income.

The distinction between ?non-capital? and ?capital? expenditure is not entirely clear in the case of R&D expenditure, which in its nature, could be regarded largely as capital expenditure.

The new position from 1 October 2012

  • The 2011 Taxation Laws Amendment Act introduced changes to the R&D income tax incentive in respect of expenditure incurred on/after 1 October 2012 The revised tax relief regime provides for:
    1. 100% of R&D expenditures (incl. capital expenditure, with no pre-approval required)
    2. 50% of R&D expenditures (incl. capital expenditure) if pre-approved by the Department of Science and Technology (DST) and annual progress reporting to DST made.
  • The distinction between ?capital? and ?non-capital? expenditure has been removed, however a pre-approval process has been introduced in order for claimants to qualify for the 50% ?uplift? in tax relief.
  • R&D activities are specifically defined and all expenses incurred must be for trade in SA and in the production of income.
  • The list of activities that qualify as R&D activities is quite broad and we suggest that you contact us to discuss this in more detail, as the less obvious opportunities are often overlooked.
  • Specific exclusions from R&D expenses include marketing related, administration/financing/compliance, routine testing, internal business processes unless for sale/licensing, social science research, oil and gas exploration/prospecting, development of financial products, enhancement of trademarks/goodwill, related to pre-existing inventions.
  • One of the material changes in the revised list of non-qualifying R&D expenditures is in respect of development of business software for resale or licensing, which previously did not qualify for the 150% R&D deduction.
  • The development of the business software for sale or licensing should now constitute qualifying R&D expenditure.

In a nutshell
The removal of the distinction between ?capital? and ?non-capital? R&D expenditure for R&D tax claim purposes should assist claimants; however it is now necessary for taxpayers to obtain the prior approval from the DST in order to qualify for the 50% uplift in the tax relief for R&D expenditure. In the absence of such prior approval, taxpayers may nevertheless qualify for tax relief in respect of 100% of qualifying R&D expenses (capital and non-capital expenditure).

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Residential property -?a window period of opportunity
By Kathy Dixon, Tax Manager, Grant Thornton East London

Natural persons who transfer ownership of immovable property from a company or closed corporation (CC) to the shareholder, member and/or spouse, are temporarily exempt from the additional transfer duty, capital gains tax, secondary tax on companies and dividends tax (which replaced STC) usually incurred when changing ownership. The 2010 Taxation Laws Amendment similarly also extends relief to natural persons who transfer ownership from trust structures to the donor and/or spouse.

Effective date
The relief measure came into operation on 1 October 2010 and applies to the disposal of a residence from a company or trust on or after this date and before 1 January 2013.

Qualifying criteria
The core objective of the relief measure is to assist taxpayers with simple standardised structures where a residence was placed in a company or trust solely to avoid transfer duty. The following criteria must be complied with in order to take advantage of the relief:

  • Dispose of an interest in a residence: Vacant land does not qualify. Conversely, shares in a share block company is considered an interest in a residence and accordingly a company or trust holding a share in share block company can make use of the relief.
  • Disposed of on or after 1 October 2010 but no later than 31 December 2012: The time of disposal should not be confused with the time of registration in the deed registry, as the relief measure does not lay down any time limit for registration of the property. The time of disposal rules as envisaged for the purpose of capital gains tax govern when a disposal takes place.
  • The use-and-occupation: A qualifying residence must have been used mainly for domestic purposes between 11 February 2009 to the date of disposal by the company or trust. In other words, this means more than 50% must be used for domestic purposes based on floor-area measurement.
  • The connected person: The natural person who used the residence mainly for domestic purposes must be connected persons in relation to the company or trust at the time of disposal by the company or trust.
  • Termination or the company or trust requirement: The company, CC or trust must take the required steps to initiate a process to terminate the existence of the relevant entity.

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Opportunity to benefit from lower capital gains tax rate
By Steve Curr, Tax Director, Grant Thornton Cape

The Minister of Finance announced an increase in the effective capital gains tax (CGT) rates during his budget speech in February this year. It was indicated that the increase would be effective in respect disposal made on or after 1 March 2012. However, the Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill which was released on 13 March 2012, stipulates that the increase in effective CGT rates is effective from on 1 March 2012 and will apply in respect of years of assessment commencing on or after that date.

This means that for individuals (for whom the tax year generally ends on 28 February each year), the rate increase will be effective for disposals made on or after 1 March 2012.

Opportunities for companies
However, in the case of companies with a year-end other than 28 February, the increased CGT rates will only apply to disposals made on/ after 1 March 2012 in respect of year-ends ending before 28 February 2013 (i.e. for year-ends up to and including 31 January 2013). For example, a company with a 30 June 2012 year-end that disposes of an asset after 1 March 2012 will still enjoy the previous CGT effective rate of 14%, as opposed to the new effective rate of 18.67%.

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SARS proposes relaxing credit / debit notes VAT requirements
By Cliff Watson, Associate Director ? Indirect Tax, Grant Thornton Johannesburg

SARS? allowable reasons to issue debit and credit notes
At present, vendors may only issue debit or credit notes in specific instances when:

  • the agreed upon supply has been cancelled,
  • the nature of that supply has been fundamentally varied or altered,
  • or the previously agreed consideration for that supply has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason, or the goods or services or part of the goods or services supplied have been returned to the supplier.

Practical changes proposed
However, in instances when a vendor issues a tax invoice for an incorrect amount, or where specific elements that are required to produce a valid tax invoice are omitted, for example the VAT number of the recipient, such vendor is not entitled to issue a credit note to correct the mistake as the reason to issue the credit note falls outside the list of allowable reasons according to section 21 (1) of the VAT Act.

This treatment poses practical difficulties for vendors and therefore SARS is proposing that the allowable reasons for issuing credit or debit notes be extended to allow for the correction of incorrect tax invoices as well as these additional reasons:

  • when an error has occurred in stipulating the amount of consideration agreed upon for that supply or
  • where an error or omission has occurred in respect of the particulars required to be contained in a tax invoice.

Effective date unclear
There seems to be some confusion as to when this proposed amendment will come into effect. The actual proposed amendment states that it will come into effect on 1 January 2013 and apply to supplies made on or after that date. However, the draft explanatory memorandum indicates that it will apply to all supplies made by a vendor on or after the date of promulgation of this Bill as per general principles.

At this stage, these are only proposed amendments and SARS will consider all comments received prior to promulgation of the Bill. We recommend that vendors refrain from issuing credit or debit notes based on any reasons other than those currently allowable under the VAT Act, until such time that there is clarity from SARS regarding the effective date and the additional allowable reasons.

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Draft regulations published for the administration of the Automotive Production Development Programme (APDP)
By Wian de Bruyn, Associate Director ? Customs and Excise, Grant Thornton Johannesburg

The APDP will replace the current Motor Industry Development Programme (MIDP) on 1 January 2013. The APDP will focus on local production volumes, whereas the MIDP focused on export volumes. In general, the aim of the APDP is to create additional employment in the motor and component industries that will lead to economic growth in South Africa.

The long awaited APDP draft regulations and information documents were published in the Government Gazette on 29 June 2012 for comments by relevant stakeholders.

A new rebate item 317.03 will be created for the APDP in Schedule No 3 of the Customs and Excise Act, No 91 of 1964. The declaration of foreign currency usage, form DA190 of the MIDP will be changed to the form C1 under the APDP. The role of form C1 will be the same as the current form DA190.

Comments on the draft regulations and information document should reach the International Trade Administration Committee of South Africa (ITAC) by 27 July 2012.

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Tags: 2012, AJ Jansen van Nieuwenhuizen, APDP, Automotive Production Development Programme, Capital gains tax, CGT, Cliff Watson, e-taxline, Grant Thornton tax experts, Incentives, Income Tax Act, ITAC, Kathy Dixon, MIDP, R&D, Research and Development Tax Incentives, Residential property, SARS, Transfer duty, VAT, Wian de Bruyn

Source: http://www.budget2011.co.za/2012/07/e-taxline-incentives-relief-and-opportunities/

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Wednesday, July 25, 2012

Get a Professional Seo firm in order to Flourish with Web business ...


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Source: http://accountinga-z.blogspot.com/2012/07/get-professional-seo-firm-in-order-to.html

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Monday, July 23, 2012

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Source: http://cherryrplayer.leadapps.com/node/14151

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Monday, July 16, 2012

Deal of the Day ? 15.6? Dell Inspiron 15R-2nd Gen Core i5 Laptop

LogicBUY’s Deal for Saturday is the 15.6″ Dell Inspiron 15R-2nd Gen 2.5GHz Core i5-2450M Laptop with 6GB RAM and 500GB HDD for $561.74.? Bundled with McAfee SecurityCenter 15-month subscription and 90-day Premium Phone support.? Any upgrades will be discounted by 25%, too. $748.99 – 25% coupon code = $561.74 with free shipping. This deal expires [...]

Source: http://the-gadgeteer.com/2012/07/14/deal-of-the-day-15-6-dell-inspiron-15r-2nd-gen-core-i5-laptop/

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3 Principles of Business Ethics

Business ethics is significant to any business. Whatever the size of your business, it will be of great help to the successful daily operation of your business if you have and adhere to a certain code of ethics. As a matter of fact, even experts say that business ethics can be considered to be the foundation of a leadership that is effective and successful.

However, you must note that the ethics govern not only the management of a business. Therefore, they apply not only those in the managerial and supervisory positions. Ethics should be practiced by the company at large, as a whole. They apply to the everyday dealings of employees with one another as well as with the clients. But unlike what other people may think, practicing ethics is not entirely easy.

Having Your Own Business Ethics Policy in the Company

There are a lot of advantages if you develop your own code of ethics or ethics policy in your business.

For one, it provides clear cut rules, principles and framework that should govern the behavior and conduct of all the employees in the company. This way, there will be minimal grey areas when it comes to company conduct. It will also be easier to solve employee problems and cases relating to ethics.

More than that, having a definitive and clear cut rules for business ethics through an ethics policy will also develop a higher sense of commitment and boost the morale of your employees as well. This, in turn, will lead to better and smoother operations which will eventually result in higher sales and profits for your company.

Nonetheless, the latter point should not be the sole purpose for having an ethics policy in your company.

When making an ethics policy, you should make it a point to see the bigger picture. Think of it this way: what is the responsibility of your business or company to the common good of the society? How should you relate to your community?

Business Ethics: Fundamental Principles

If this is your first time to draft a business ethics policy or code for your company, here are some of the fundamental principles you should bear in mind so you will be properly guided.

1. ?Purpose

What is your purpose for coming up with an ethics policy? To help you answer that, your purpose should be a combination of the vision of the company, and the values that you would like to be practiced or upheld at all times in your company. ?

2. ?Pride

Your ethics policy should make your employees and executives proud of your business or company. This is crucial since pride is one of the building blocks of self respect and dignity. And the latter are among the values that everyone in your business should have for the successful and smooth operation of your business.

3. ?Perspective

Your business ethics policy should give direction and perspective to your employees. It should be in accordance with the end goals of the company.

Source: http://ethics.ezinemark.com/3-principles-of-business-ethics-7d3766f75354.html

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Saturday, July 14, 2012

Why Math Teachers Feel Poorly Prepared

When William Schmidt, an expert on math education at Michigan State University, moved his family from East Lansing to Charlottesville, Virginia for a year s research leave, his work took a personal turn. He noticed that the public school his daughters would be attending outside Charlottesville was academically behind the one they had attended in Michigan. Back home, his 2nd grade daughter would be learning multiplication tables up through the number 5, yet in Charlottesville, multiplication was not even part of his local school s second grade curriculum.

His daughter s experience, he explains in a new book excerpted below, is not unique. The [American] system of schooling represents a game of chance that few are even aware is being played, he writes in Inequality for All: The Challenge of Unequal Opportunity in American Schools, co- written with Curtis C. McKnight. The inequalities pose a risk to every child, they write, regardless of socioeconomic background or race. They stem from differences in state education standards, in school funding, in curricula that districts choose to adopt and in the content that individual classroom teachers choose to teach. In this excerpt, Schmidt and McKnight focus on variations in how math teachers are trained and how that, in turn, affects student achievement.

The following is excerpted from Inequality for All: The Challenge of Unequal Opportunity in American Schools, by William H. Schmidt and Curtis C. McKnight. (Teachers College Press, 2012).

One thing that most of us remember best about school is our teachers. Thus, when solutions are proposed for reforming American schools in response to critical reports or disappointing test results, teachers are always among the first to be singled out. Proposals often turn first to improving the teaching force by focusing on higher quality. For example, in the NCLB [No Child Left Behind] era, considerable emphasis has been placed on a highly qualified teaching force.

Districts must certify what percentage of their teachers is highly qualified. However, the states and school districts define what they consider highly qualified, resulting in a great deal of ambiguity.

What does it mean to be a highly qualified teacher? The definition of a high-quality mathematics teacher has never been standardized. Therefore, although improving the quality of teachers and teaching is a common cry when we seek to improve schools, there is little agreement and scant empirical evidence that indicates what characteristics define a high-quality mathematics teacher. Even an obvious definition, such as a knowledge of mathematics, is problematic, since there is generally no agreement as to what specific mathematics knowledge is needed.

The literature identifies two types of knowledge that are clearly related to providing opportunities to learn: mathematics content knowledge and pedagogical content knowledge. For mathematics, recent empirical work has advanced our understanding of what mathematics knowledge is necessary for teaching mathematics. The rest of this chapter lays out how this knowledge in particular, mathematics content knowledge is related to inequalities in content coverage, and provides data related to teacher content knowledge for a sample of teachers.

What Teachers Tell Us About Their Knowledge of Mathematics

We approached the question of teacher knowledge of specific mathematics content indirectly, by asking a sample of more than 4,000 teachers from the PROM/SE project [Promoting Rigorous Outcomes in Math and Science Education] to respond to the question, How well prepared academically do you feel you are that is, you feel you have the necessary disciplinary coursework and understanding to teach each of the following? We asked this question for multiple mathematics topics. The list of topics varied for teachers in primary and teachers in middle and secondary school combined.

By relying on teachers reports of their own feelings of adequate preparation, we only get at their knowledge indirectly. Fortunately, this approach is sufficient to demonstrate how much variation there is in teachers content-specific knowledge, or at least in their feelings of adequate preparation. Furthermore, the candor of the results suggests a degree of face validity and, hence, integrity in the responses. The overall tenor of the responses is very consistent with other data on the issue, some of which suggest that the pattern reported here might be a best-case scenario. All results reported in this chapter are based on the PROM/SE data.

Primary Teachers (1st Through 3rd Grades)

Primary teachers felt academically prepared to teach only the topics they taught to their students. Even for those topics, about one-fourth to one-half of the teachers surveyed reported that they did not feel well prepared. The teachers we surveyed were from 60 PROM/SE districts located in Michigan and Ohio.

Is it reasonable for teachers to focus only on the topics that they will teach? However reasonable such a position may appear, many of the more advanced topics for which teachers did not feel well prepared provide the mathematics background necessary to be truly well prepared to teach the more elementary topics at their grade level. To define a qualified teaching force, we adopted a criterion of 75% of teachers feeling well prepared to teach a given topic. We found that, over all sampled teachers, only two mathematics topics met this criterion: the meaning of whole numbers, including place value and operations with whole numbers.

Virtually all of the geometry topics (aside from the basics) are excluded by the 75% criterion. So are all of the proportionality topics and all of the algebra topics. These results imply that the quality of learning opportunities surrounding many of the mathematics topics taught in 1st through 3rd grades was not likely to be high. They also suggest that there is large variability in self-reported content-specific knowledge. For many of these topics, only a bare majority of 50% to 60% of teachers felt well prepared.

The other striking feature of the results was the large variability across districts. For example, for fractions, in some districts all of the primary teachers felt very well prepared, while in other districts only about half of the teachers felt very well prepared. For geometry basics (lines, angles, and so on), the results ranged from one district with only about one-fourth of its teachers feeling well prepared to another district in which about 90% of the teachers felt well prepared.

Upper Elementary Teachers (4th Through 5th Grades)

The results for districts for 4th- and 5th-grade teachers were quite different. For example, for eight different topics, all of the teachers in at least one district felt very well prepared academically for each of those topics.

At the district level, the results for whole number meaning and operations were similar to those for 1st- through 3rd-grade teachers. Further, fractions also had a median value around 75%.

However, the variability across districts remains a striking feature for 4th- and 5th-grade teachers, particularly for decimals, percentages, and geometry basics. These are all topics that were supposed to be introduced in these grades in Michigan and Ohio. For example, for decimals, in one district only one-fourth of the teachers felt well prepared, while in another district virtually all teachers indicated that they felt well prepared to teach decimals.

Middle School Teachers (6th Through 8th Grades)

We examined the pool of teachers from all of the districts taken together. From this perspective, there were no topics that at least 75% of the teachers felt very well prepared to teach. Only two topics came close. Among the whole pool of teachers, 73% indicated that they felt well prepared to teach the topic of coordinates and lines. Sixty-nine percent of the teachers indicated that they felt well prepared to teach the topic of data.

Eleven topics qualify if we relax the criterion to topics in which at least 50% of the teachers felt well prepared. This included the two topics just mentioned as well as nine others negative, rational, and real numbers; exponents, roots, and radicals; number theory; polygons and circles; congruence and similarity; proportionality problems; patterns and relations; expressions and simple equations; and linear equalities and inequalities. The Michigan and Ohio standards call for including many of these topics at the middle grades. The fact that only about 50% to 60% of the teachers felt very well prepared to teach these topics suggested something of the magnitude of the problem that school districts face.

For example, there has been a strong national movement to include elementary algebra topics in the middle school, particularly in 8th grade. The Michigan and Ohio standards reflect this, as do the Common Core State Standards, which are in the process of becoming the new Michigan and Ohio state standards. Adoption of the Common Core State Standards brings states more into alignment with international benchmarks of what is expected in the equivalent of middle school.

The severity of the problems faced by these districts and, by inference, by the United States as a whole, was indicated by the fact that only about half of the teachers felt academically very well prepared to teach expressions and simple equations, as well as linear equalities and inequalities. Even fewer teachers (only around 25% to 40%) felt they had adequate content knowledge to teach other important algebraic concepts, including proportionality (41% of teachers), slope (38%), and functions (39%).

High School Teachers

The story for high school teachers is rather different, which is not unexpected given their typically greater preparation in mathematics. Almost 60% of the topics met the criterion of having at least 75% of the pool of PROM/SE teachers from the 60 districts indicating that they were well prepared academically. The areas in which high school teachers indicated that they felt less well prepared were number bases, three-dimensional geometry, geometric transformations, logarithmic and trigonometric functions, probability, and calculus. These findings are, however, still cause for concern. For example, there is an increasingly strong push for the inclusion of probability and statistics in high school, as is found in the Common Core State Standards, yet less than half of the surveyed mathematics teachers felt well prepared to teach it. Teachers self-perceptions of their preparedness seem likely, if anything, to overestimate what they know and how well prepared they are rather than to underestimate it.

Moving from the pool of all 60 districts to the district-by-district results for a large number of topics (16), at least 25% of the districts had all of their high school teachers indicating that they felt well prepared to teach those topics. However, there was still great variation across the districts, especially for geometry topics including transformations, three-dimensional geometry, polygons, and circles. There was similarly great variability in the percentage of teachers who felt that they had the coursework to make them well prepared to deal with calculus, probability, number theory, and logarithmic and trigonometric functions.

Why Teachers Feel So Poorly Prepared

We have surveyed how well prepared in terms of disciplinary course work teachers at various levels felt for teaching various mathematics topics in what is a fairly representative sample of 60 districts. In general, we would summarize the findings by stating that many teachers felt ill prepared to teach mathematics topics that are in state standards and in the new Common Core State Standards for mathematics. Why did these teachers feel so ill prepared?

There is perhaps a simple answer for the elementary and middle school teachers: They felt ill prepared because if we examine the coursework they studied during their teacher preparation, they were ill prepared. The new TEDS study results suggested this to be the case more generally, which clearly does not bode well for equality of learning experiences for students in these districts.

College-Level Preparation

In this section, we summarize what teachers have told us about their preparation in mathematics at the college level and as graduate students.

In 1st through 4th grades, less than 10% have either a major or a minor in mathematics. Teachers at this level are typically generalists they must be prepared to teach many different subject-matter areas. They do not have adequate time in their preparation to get a major or a minor in each of those subject matters.

At 4th grade, the international data paint a different picture. Unfortunately, the definitions are not precisely the same, but the data do provide us with a benchmark of sorts. Including those primary teachers with either a mathematics major or a minor in mathematics or science, around one-third of 4th-grade students on average had such a teacher in the countries that took part in TIMSS, [the Trends in International Mathematics and Science Study].

Taking this estimate from the TIMSS data as an indicator of the percentage of teachers who had majored or minored in mathematics or science, this proportion was considerably higher than for the PROM/SE 4th-grade teachers, where the comparable percentage was 5%. The percentage was over 50% in Singapore and Russia. This suggests that, from an international perspective, other countries typically have around six times as many primary teachers who have a specialization in mathematics or in a related field of science.

The result is even more disturbing when we turn to the middle school mathematics curriculum and the higher level of mathematics offered there.

Three out of four middle school teachers in the PROM/SE sample did not have a specialization in mathematics. At 6th grade, the percentage was much like that for primary teachers only around 10% had a major or minor in mathematics. In 7th and 8th grade, this percentage increased to around 35% to 40%.

These numbers indicate that a very large percentage of middle school students were being taught increasingly more complex mathematics, as called for in the Michigan and Ohio state standards, by teachers who lacked a strong background in mathematics. These results offer one explanation for why so many middle school teachers did not feel very well prepared to teach many of the middle school topics discussed in the previous section. This also foreshadows problems of implementation, at least as the newly adopted Common Core State Standards are put in place, in Michigan and Ohio.

What about high school mathematics teachers? We would expect that all high school mathematics teachers would have at least a minor in mathematics, if not a major. But the actual results for high school are quite surprising. Less than half of all high school mathematics teachers surveyed had a major in mathematics. Almost one-third did not have either a major or a minor in mathematics.

These numbers varied across the four grades of high school taught by the surveyed teachers. Almost one-half of the teachers whose major teaching responsibilities were at 9th or 10th grade did not have any specialization in mathematics. In 11th and 12th grades, over 71% of the teachers who taught primarily at those grades had some kind of specialization in mathematics.

Lest it seem too heartening that those teaching the most advanced courses (usually taken in the 11th and 12th grades) are better prepared in mathematics, we need to consider several caveats. It may be even more important to have well prepared teachers in entry-level courses usually taught in 9th and 10th grades. These courses serve as the foundation for more-advanced courses, may be even more difficult to teach, and are just as important in terms of preparing students for further study. But for these foundational courses, teacher content knowledge was not nearly as strong. It is worth noting that on some of the more advanced mathematics topics (number theory, geometric transformations, logarithmic and trigonometric functions, and calculus) up to half of the teachers did not feel very well prepared to teach them. Perhaps these same 50% were those who did not have a major in mathematics.

Mathematics Knowledge

One key part of the PROM/SE project was planning and carrying out content-based capacity building for teachers. As a part of this component, we administered a test of mathematics knowledge to a sample of teachers. [The results] strongly suggest that elementary and middle school teachers perceived their weaknesses accurately and reported them honestly. They appeared to be reporting that they were not well prepared academically to teach the mathematics content that they were being asked to teach.

Across grades, the percentage of teachers who did not have a major or minor in mathematics ranged from nearly all of the teachers at 1st grade to around one-half of them at 8th grade. These same teachers were able to answer correctly only about half of the items, as compared with teachers with mathematics majors who were teaching at the corresponding grades. The teachers with mathematics majors were able to correctly answer about 70% of the same items. This gap of almost 20% is sizable and very important. It confirms what the teachers told us when they said that they were not well prepared.

The problem at high school is more a problem of variability. The data indicated that most of the teachers had mathematics majors and that their mathematics knowledge was reasonably good. However, about one-third still did not have strong academic preparation.

The Effects of Teachers Mathematics Knowledge on Opportunities to Learn

Given these results about teachers mathematics knowledge, it is tempting to blame elementary and middle school teachers for not being prepared, but we believe blaming teachers is a mistake. Why? Because teachers prepare themselves according to the standards and guidelines established by the states that certify them and the teacher preparation programs that train them. Our point here is that such variation in academic content knowledge is likely to affect the quality of content coverage. Since the content coverage described previously varied appreciably, these data indicate one possible reason for such variation as it is very likely that this lack of knowledge influences not only the quality of the coverage of particular topics but also the bigger picture as to how the teacher makes choices about which topics to cover, for how long (to what depth), and in what sequence. Such

lack of knowledge further exacerbates the variation in content coverage in mathematics across classrooms, schools, and districts, resulting in further inequalities in opportunities to learn.

Used with permission from the Publisher. From Schmidt & McKnight, Inequality for All: The Challenge of Unequal Opportunity in American Schools, New York: Teachers College Press, 2012 by Teachers College, Columbia University. All rights reserved.

?

Follow Scientific American on Twitter @SciAm and @SciamBlogs. Visit ScientificAmerican.com for the latest in science, health and technology news.
? 2012 ScientificAmerican.com. All rights reserved.

Source: http://news.yahoo.com/why-math-teachers-feel-poorly-prepared-040100323.html

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Lockheed, Taiwan's AIDC sign memo on F-16 upgrades

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Source: http://news.yahoo.com/lockheed-taiwans-aidc-sign-memo-f-16-upgrades-223918839.html

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Thursday, July 12, 2012

Infosys lowers guidance in dollar earnings

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Source: http://news.yahoo.com/infosys-lowers-guidance-dollar-earnings-041420572--finance.html

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Wednesday, July 11, 2012

Egypt parliament facing legal limbo in power struggle

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Source: http://news.yahoo.com/parliament-legal-limbo-egypt-power-struggle-093352384.html

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What it really means Wealth Building | Finance Resources

man was saying. ?When the first divorce, I swore I would never all my attempts to rebuild wealth to destroy, but the second and third wives had their own plans!?

We all know the story of the 3 Little Pigs. The first pig was in a hurry, and built a house the first thing he could find that was the straw, the wolf, and soon blew a chance that down! Another pig thought he was a bit smarter, but do not want to spend money, so he built his house on sticks. But the wolf blew the house quickly crash down too! The third pig had a plan. He was a smart pig. He understood Prepared Power synergy relationship and he loved and respected his wife. Then he heard his wife and family and they thought carefully about what they wanted, now and in the future. They wanted a house that would last, and that it was safe to build value. They have a house of brick and the fate of the wolf could not blow the house down! A story element is often described in the third pig is greater than the house building blocks. Long before he ordered a stone and tile floors hired, he and his wife hired a soils engineer to a base that was easy to find.

He heard of the zoning and planning people around him that there are no highways or other commercial development had, which would affect the tranquility and beauty the value of their homes. Then he heard the architect, who was very good at building high quality homes that last, are practical, functional, and it increases the value.

You see, the third pig, and his wife took the time to do their homework, also known as Due Diligence do. They decided that the construction quality of the house was not only good for the house of their family, but it suits their Wealth Building plan to ensure that all piglets would be too much benefit. They built a solid foundation in both the construction and design.

Due Diligence vs. Logic Lottery

How many days you will receive an e-mail is a buzzword, with a change to get rich quickly and easily? How many TV stations, magazines, mail or newspaper ads you see the day when words like simple, no money or get rich while you sleep? The brain on the intellectual level, is familiar with these deals often do not deliver what they claim. You also know from experience that things are rarely as simple as advertised.

inside of you, remember this. But to be attractive to take a chance. This is what I would call the lottery Logic. Too easy, many of us have within yourself the claim that someone wins the lottery. Yes, this is true, someone will come. This form of logic, the facts tend to like the odds of winning are about to forget 1 10000000 or higher. You can not build Wealth with Lotto Logic. In the past two years our economy has suffered high unemployment, loans and investment failures, reduction in pension funds, public sector deficits and much more. The first real estate and equity investments collapsed. So now is a good time to invest in stocks, real estate or other investments? It can be. This is not the right question. The question you should ask yourself: Is now a good time to invest in stocks, real estate or something else? To effectively answer this question, you must have a clear idea of ??what you and your family?s wishes and needs, now and in the future. clear understanding requires the user to understand the real expertise to make such investments, and no assumptions. If you do not have the right experience or knowledge, find a viable resource that you can understand and trust. It is especially important to have a clear picture of your long-term goals. The long-term objectives of the influence of short-term goals. Therefore, the need for a plan that includes the following:

1, the financial and personal goals
2 Action is
3 The criteria for how the systems work together (Love ?) and the criteria to invest in and use the money (Money Factors)
4 The criteria and measures to feed themselves and find resources for you to do your due diligence before making a decision to help
5 The action

to have a good knowledge in combination with a solid plan to get, are the basis for an effective Wealth Building.

Source: http://www.cleverwealthnow.com/what-it-really-means-wealth-building.html

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RIM seeks patience until BlackBerry 10 ready

TORONTO (AP) ? The CEO of embattled BlackBerry maker Research in Motion Ltd. asked disgruntled investors for patience Tuesday as the company develops new devices to rival the iPhone and Android smartphones.

Thorsten Heins, who replaced longtime CEOs Mike Lazaridis and Jim Balsillie in January, said the past year has been very difficult for RIM, as its once-pioneering BlackBerry devices lost market share to smartphones that do much more than email and phone calls.

RIM has been developing the BlackBerry 10 operating software to catch up with competitors and even surpass them, but the software has faced repeated delays. Devices running it will now miss the lucrative holiday shopping season. By the time they go on sale, RIM will have even more competition, including a new iPhone expected from Apple this fall.

Heins said the company has spent the past several months reorganizing operations and is working "around the clock" to get BlackBerry 10 out in the first quarter of 2013, a year after analysts had expected it.

"I want to assure you that I am not satisfied with the performance of the company over the past year," he told investors during RIM's annual shareholders meeting. "The management team and I have already instituted some major changes and there will be more as we work to turn around the company's performance."

Heins said the company will try to tap its strengths in corporate markets once new devices come out, but he warned that the benefits of BlackBerry 10 "will take time to have a meaningful impact on our performance." He reiterated that the next several quarters will be challenging for the company.

Heins said Tuesday that he expects the company will book another operating loss in the current quarter as the company cuts prices to sell its older BlackBerry models.

Analysts believe RIM is running out of time to turn itself around.

Sales of BlackBerry phones fell 41 percent in the most recent quarter and likely won't pick up again until new phones come out next year. By then, people will have even more choices, likely including a new iPhone and devices running the latest version of Google's Android software, called Jelly Bean. Phones running a revamped version of Microsoft's Windows system are also coming this fall.

Although BlackBerrys were once a staple in corporate environments because of their reputation for security and reliability, they've lost their cachet as iPhones demonstrated that smartphones are good for more than email. The BlackBerry's U.S. market share has plummeted from 41 percent in 2007, when the first iPhone came out, to less than 4 percent in the first three months of 2012, according to research firm IDC.

The shareholders meeting, which took place in RIM's hometown of Waterloo, Ontario, and was monitored by webcast, came less than two weeks after the company reported quarterly results that were worse than analysts had expected. It also said it will be cutting 5,000 jobs, or 30 percent of its workforce, and delaying the launch of BlackBerry 10 yet again.

All 10 directors on the company's board were re-elected Tuesday, though some investors questioned the wisdom given the company's poor performance. Investors also questioned senior management's ability to turn the company around in the face of continued declining sales and the BlackBerry 10 delays.

"We understand shareholder support is not unanimous, and it's a difficult period for our shareholders," Heins told the capacity crowd at an auditorium at Wilfrid Laurier University.

One shareholder, Vic Alboini, the CEO of Jaguar Financial, asked whether the board was searching for additional technology talent to augment the board. Board Chairwoman Barbara Stymiest replied that the company had enlisted a firm to search for new members in an attempt to appease shareholders.

Shares in the company, which traded for more than $30 less than a year ago, have recently dropped below $8, near a nine-year low. The stock fell an additional 38 cents, or nearly 5 percent, to close Tuesday at $7.29.

The stock performance has increased the pressure on RIM to find a buyer or sell assets. RIM has hired a team of bankers to help it weigh its options as it loses market share.

Despite the poor performance, Heins expressed optimism about the company's future, once it gets BlackBerry 10 out.

"In May, we had BlackBerry World, where we had 5,000 attendees. And we provided a sneak preview of the BlackBerry 10 interface and some camera features and we got some extremely good feedback," Heins said.

Few details about BlackBerry 10 have been released, but the company has said it will include the ability to run multiple programs at once and will let users switch between programs without returning to the home screen. It promises the multimedia, Internet browsing and apps experience that customers now demand.

Heins reiterated that the latest delay resulted from the challenge of integrating large amounts of software code. He said the product's quality is more important than rushing out the software, and he argued that some telecom carriers prefer a 2013 launch because next-generation wireless networks will be more widely operational by then.

Frank Boulben, who became chief marketing officer just four weeks ago, said he's confident RIM will have a receptive audience when the new operating system is launched next year. He said RIM will try to get the products to BlackBerry fans first in order to encourage a word-of-mouth marketing campaign.

Heins said the company plans to save money by cutting its external manufacturing facilities from 10 to three, and by outsourcing its global repair services. It is also cutting jobs as part of a plan aimed at saving about $1 billion this year.

The company also said it is examining all options, including partnerships and strategic business model alternatives to ensure RIM's success moving forward.

Source: http://news.yahoo.com/rim-seeks-patience-until-blackberry-10-ready-190644211--finance.html

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Tuesday, July 10, 2012

Beyonc? Expresses Support for Frank Ocean, Pens Ode to Hip Hop Star


Beyoncé is firmly on Team Frank Ocean.

A week after this R&B singer/songwriter publicly shared a homosexual experience from four years ago, Jay-Z's prettier half has penned a poem on her blog in honor of Ocean.

"Be fearless, be honest, be generous," the ode reads. "Be brave, be poetic, be open, be free, be yourself, be in love, be happy, be inspiration."

Ocean Ode

Ocean's latest album, "Channel Orange," debuted on iTunes last night in advance of its July 17 hard-copy release, while the artist made it clear over Twitter that he has no regrets over telling his story.

"I don't have any [secrets] I need kept anymore," he wrote. "To my first love, I'm grateful for you."

Multiple other stars, such as Russell Simmons, have also come out in support of Ocean, though some rapper named Lil Scrappy made headlines last week for all the wrong reasons, thanking Ocean for coming out because he believes homosexuality is the "doorway to AIDS."

Source: http://www.thehollywoodgossip.com/2012/07/beyonc-expresses-support-for-frank-ocean-pens-ode-to-hip-hop-sta/

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Accountability and Reform Efforts at the Afghan National Military Hospital

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Source: http://armedservices.house.gov/index.cfm/hearings-display?ContentRecord_id=212245fb-8c6c-4647-911b-6d6c7bc92f6a

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The Worst Conservative Lie About Health Care (OliverWillisLikeKryptoniteToStupid)

Share With Friends: Share on FacebookTweet ThisPost to Google-BuzzSend on GmailPost to Linked-InSubscribe to This Feed | Rss To Twitter | Politics - Top Stories News, RSS Feeds and Widgets via Feedzilla.

Source: http://news.feedzilla.com/en_us/stories/politics/top-stories/237475372?client_source=feed&format=rss

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Nebraska GOP Senate hopeful targeted in new ad

The Nebraska Democratic Party is targeting GOP U.S. Senate hopeful Deb Fischer in a new television ad that portrays her family's grazing leases on federal land as a welfare handout.

Democratic Party Chairman-elect Vince Powers on Monday unveiled a new statewide television ad that accuses Fischer of benefiting from a deal that less than 1 percent of Nebraska ranchers receive.

Fischer, of Valentine, has faced criticism for her family's participation in the program. The ranching corporation pays $4,700 to graze the cattle for seven months, about $110,000 less than the market rate for private land in Cherry County.

Republicans say the accusation distorts the true cost of grazing the land, which includes federal grazing permits, fencing requirements and other regulations. Public grazing also lowers the federal government's land-maintenance costs.

Source: http://www.msnbc.msn.com/id/48124929/ns/local_news-omaha_ne/

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Monday, July 9, 2012

Home Fitness - How Can You Lose Weight

Article by Katrina Rusiecka

In recent years there?s been a lot of hyped up TV infomercials promoting new products on home fitness. While the concept of becoming physically fit and losing weight all from the comfort of your home is in theory is possible, in reality it does not always work out that way. Often times these TV infomercials glamorize some new piece of fitness equipment making bold claims that it will transform your body and your health but for many of us the bold claims don?t work out as promised.

While it?s easy to become hypocritical and a pessimist and say that none of these new products can help us achieve optimal health and fitness, I think we have to objectively examine these products further. It is possible that if one person gets great results with a new piece of equipment, that everyone should be able to achieve the same results? Some might beg to differ, but it is an irrefutable fact that there is no machine or product that by itself can magically transform your body and your health. It is up to you to be accountable and for you to take charge of your own health and make it happen.

Although exercise machines, fitness routines, and diets can be great tools to help you achieve your health and fitness goals, it remains just that ? tools. The tools will help you get there but it?s ultimately up to you to make the dream come true. Whether you do it at home, in a health and fitness club, on the tennis court or even in a gymnasium the principles remain the same. Good health and fitness begins with what is on the inside. If your mental attitude isn?t right and your motivation is lacking, then the best equipment, diets, and exercise regimens will not help you to achieve your health and fitness goals. The key to successfully implementing a health and wellness program is perseverance, consistency, dedication, and a stronger fighter instinct to never give up and to do whatever it takes, against all odds, to make it happen.

There is no question in my mind that home fitness has its benefits. If you have to commute a long distance to get to a gym every week, then it is going to be very challenging to stay on top of your game because it is going to be easier to come up with excuses for why you could not make it to the gym. The more travel time involved in getting to the gym, the harder it is going to be to stay focused and motivated. Exercising in the comfort of your own home means that you don?t have to travel anywhere to work out and therefore it is less likely that you are going to be able to come up with excuses for not completing your program on a particular week or month.

The real secret to achieving great fitness results is to make it a regular part of your daily or weekly routines. Having to get in your car or on a bus to make it to the gym can be very time consuming. Sometimes it can take hours just to get there and then get started. When you are at home, all you have to do is to set aside 45 minutes to do a work out and then take a 5 minute shower afterwards.

So if you lack self-discipline or motivation and this is a major obstacle holding you back from becoming physically fit and healthy and losing weight, I would strongly suggest that you give serious consideration to designing and implementing a home fitness program. It is easy, it doesn?t cost very much, and most important of all, it actually works.

About the Author

K. Rusiecka is an internet marketer who is passionate about health, fitness, and good nutrition. She has lots of great practical and easy to follow tips for supercharging your metabolism, losing weight, getting motivated, and remaining focused in order to achieve all of your health and fitness goals.

Use and distribution of this article is subject to our Publisher Guidelines
whereby the original author?s information and copyright must be included.

K. Rusiecka is an internet marketer who is passionate about health, fitness, and good nutrition. She has lots of great practical and easy to follow tips for supercharging your metabolism, losing weight, getting motivated, and remaining focused in order to achieve all of your health and fitness goals.












Use and distribution of this article is subject to our Publisher Guidelines
whereby the original author?s information and copyright must be included.

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Source: http://howcanyouloseweighttoday.com/2012/07/09/home-fitness-can-you-really-lose-weight-and-get-into-good-shape-from-home/

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