No. 24 Syracuse smashes Boston College, 72-45, on the road

first_imgSyracuse head coach Quentin Hillsman has said multiple times that his goal in the ACC is to protect home court and take some games on the road. He said if that if he can do that, the Orange will be be a tournament team this season.And with Sunday’s 27-point win over Boston College, just three days after its program-record 17th-straight home win Thursday night against Pittsburgh, Hillsman is staying true to his word.No. 24 Syracuse (17-7, 8-3 Atlantic Coast) smashed Boston College (8-16, 1-10), 72-45, Sunday afternoon at the Conte Forum in Chestnut Hill, Mass. It was SU’s third-straight win, and ties the Orange with No. 15 Duke for second place in the ACC, behind No. 6 Florida State and No. 7 Notre Dame, which both sit at 9-1 in conference play.“Our kids played really hard today, we played with a lot of effort,” Hillsman said. “And that was the game for us, we had to come out here and play hard.”Senior guard Alexis Peterson led the Orange attack, notching 26 points for her record 44th-straight game with double-digit scoring. She also added eight rebounds, eight assists and six steals.AdvertisementThis is placeholder textBrittney Sykes tallied 18 points alongside Peterson, becoming the fourth-leading scorer in program history with 1,673 career points.“We’re in good shape, we’ve got players scoring the basketball, playing down hill, playing in the paint playing at the rim,” Hillsman said. “And that’s a major key for us, to be in attack mode all the time.”Julia Chandler scored 12 points on 4-of-6 shooting from beyond the arc, a career-high in 3-point shots attempted for the sophomore.Chandler has struggled with scoring this season, averaging just 3.1 points per game. But her season-high 12 on Sunday matched her mark from Nov. 27 against DePaul, and added her to the list of four Orange players in double digits.“We ran some sets with her to get her the ball early, and she did a really good job of knocking down some shots,” Hillsman said of Chandler. “When she does that, she can help us, and I’m really happy for her that she shot the ball with confidence.”The Orange defense held the Eagles starters to just 22 points in Sunday’s contest, allowing less than 50 total points for the fourth time this season. The Eagles also totaled 16 turnovers, and were outrebounded by the Orange, 26 to 44.Georgia Pineau led the Eagles with 14 points off the bench, shooting 4-of-11 from the field and adding a perfect six-for-six free throw showing. No other BC player scored in double digits, and the Eagles’ offense shot a combined 3-for-12 from beyond the arc.“(Our goal) was to not give up open threes,” Hillsman said. “We sped the game up, and we were able to guard them. I thought that we just did a really good job of getting matched up early, and run the shot clock.” Comments Facebook Twitter Google+ Published on February 5, 2017 at 5:25 pm Contact Matt: [email protected]last_img read more

Mancini: Džeko is one of Europe’s best

first_imgRoberto Mancini hailed Edin Džeko as ‘one of the best in Europe’ after the Manchester City striker fired himself into contention for an FA Cup final start, reports Daily Mail.The Bosnian, who was making just his 15th start of the Barclays Premier League campaign, scored the only goal of the game as City saw off West Brom at the Etihad Stadium. The result means City are now guaranteed a place in next season’ s Champions League group stage, as they cannot finish any lower than third.Džeko led the line with purpose and power and took his goal well, sweeping home Carlos Tevez’s cross in the 35th minute after good work by Jack Rodwell, and his performance certainly gave Mancini food for thought ahead of Saturday’s showdown with Wigan.Though Džeko has been frustrated at the lack of chances he has been given this year, Mancini says he does not want to offload him in the summer as he believes the 27-year-old – who is City’s leading scorer in the Premier League with 13 – can improve further.‘Edin could start,’ said Mancini, when asked if Džeko was in line to figure at Wembley. ‘I am happy for him; he scored an important goal. We are in the Champions League. It was good because we now have (some) days to recover before the final.‘He has scored important goals this season. He can do better but I think he is one of the best in Europe. But I also think that he can still do better. For me he is one of the best. He needs to work hard because of his body, he needs to work and play games. But he has scored an important goal.’last_img read more

Brookdale Lacrosse Hopes to Extend Region XIX Championship Streak

first_img[singlepic id=957 w= h= float=none]LINCROFT – In only its eighth year, the Brookdale Community College Lacrosse program is one of the most successful programs within Brookdale’s highly accomplished athletic program.The 2014 team won its fifth consecutive NJCAA Region XIX lacrosse title defeating top-seed Union County 11-8 in the championship game. This year’s squad not only hopes to make it six region titles in a row but get their first win in the NJCAA National Championship Tournament after falling to CCBC-Essex in the quarterfinals last season as the sixth seed.The Brookdale Lacrosse program was established in 2008 under the leadership of current head coach Steve Heller. Heller was a three-time All-American selection while playing for Army from 1991-1993. While at Army, Heller led his team to three Patriot League titles and was an All-Patriot League pick in each of his three years in the league. He broke Army’s career scoring record racking up a staggering 130 goals and 74 assists while at West Point.He also helped engineer one of the biggest wins in Army lacrosse history as the cadets upset Maryland 15-11 in the first round of the 1993 NCAA National Lacrosse Tournament before losing to No.1 seed North Carolina in the quarterfinals.Before starting Brookdale’s lacrosse program Heller was head coach for the Army prep team for seven seasons. And because of Heller’s connection to the Army program the Blues are able to travel to West Point each year for a preseason game against an Army prep team that is filled with DI recruits.Heller is extremely optimistic about this year team and even though they lost last season’s top goal scorer Tom Dougherty to graduation they return four of their five-top scorers from a year ago. They’ve also brought in midfielder T.J. Coleman – a second-team All-Shore pick from Saint John Vianney – where he scored 30 goals and had 30 assists last season as a senior.“We look really good, I feel really good about our offense,” Heller said. “With our four scorers back, T.J. coming in and picking up a few other kids this is potentially the best offensive group we’ve had here in the eight seasons of the program.”Heller also feels this is the deepest offense he’s ever fielded. “Lack of depth is something that’s always challenged us. We definitely have more depth on offensive this year then we’ve had in the past and that’s great.”Heller likes to rotate his offensive players and they need to be able to play all six positions, and be comfortable playing them. His philosophy is to create matchup problems with his ability to interchange his players between midfield and attack allowing him to create different player personnel options depending on the game situation.All-Region XIX selection Dan Bury and freshmen Jake Deitrich (Newton H.S.) and Joe Collins (Monroe Township H.S.) will get the start at the attack position. Bury is a true attacker and scored 41 goals his senior year at Brick Memorial. Last season as a freshman he was second on the team in goals scored (27) and first in assists (20) and total points (47). Dietrich was an Independence Division honorable mention pick in the NJAC Conference as a senior while Collins was a first-team All-Greater Middlesex Conference selection as a senior in 2013 when scored 42 goals and had 41 assists for 83 points.“Jake’s 6’4″ and is a tall lanky kid,” Heller said. “When he gets his shoulder down and goes forward he’s a nice attacker. He’s really just learning his skill set and at 6’4″ he needs to learn to go north and south and forget about playing that small-man game. He’s done well for us and we expect him to continue to do a good job.”Collins teammate at Monroe, Andrew Dooley, is back at midfield after scoring 16 goals with nine assists in only 10 games last season. Dooley was also first-team All-Greater Middlesex as a senior when he netted 44 goals and had 31 assists. Joining Coleman and Dooley at the starting midfield spots is returning sophomore Nick Paolillo (Howell H.S.). Paolillo was third on the team in goals (22) and points (29) last season for the Blues. Both Dooley and Coleman were chosen captains.“Bury is a traditional attacker,” Heller said. “He’s left handed as is Dooley and Colman. With three lefties, that gives us a lot of flexibility and a unique way to attack defenses; that’s a nice feature to have.”Sophomore Ben Talcott is back after a short stint with the Blues in 2013 and will be used as both attacker and midfielder. As a senior at Howell in 2012 he tallied 22 goals while assisting on nine othersAlso, sophomore midfielder Tyler Verdoni will see an increased role this season after seeing action in 14 games last season with one start, as will short stick middies Jimmy Montgomery (Neptune H.S.) and Dom Parente (Monroe Township H.S.) both in their second season at Brookdale.Defensively the Blues are not as deep and have been hurt by the loss of All-Region XIX defenseman Ryan Raslowsky (Allentown H.S.) who’s out indefinitely after recently undergoing back surgery. However, Heller expects him back at some point around midseason and ready to go for the playoffs.“Our defensive concept is going to focus more on team defense rather than the individual,” Heller said.“The defense has a lot of potential and is very athletic, but it’s also a little raw on the stick-skill side of the game. We don’t have the great one-on-one guys; it’s a six man unit. But with our athletic ability we feel we can be pretty good.”Sophomore Nick Caruso (Red Bank Regional) – a midfielder last season who scored 10 goals and had 7 assists – volunteered to switch positions and is now playing long-stick middie and defense and has been a quite a pleasant surprise.“In our Army Prep scrimmage he did an amazing job on defense and I could not believe how good he was at the pole (long stick),” Heller said. “If the job he did against Army was any indication of what he’s capable of….. he may have missed his calling and found a home as a traditional defender.Another surprise has been the play of freshman Jack Kelly (Shore Regional) who’s been so impressive he was given a captains tag. He came in as an offensive-minded midfielder, was switched to long stick and it’s been a match made in heaven.Freshman Oliver Warnes (Manasquan H.S.) and sophomore Chris Schmidt (Howell H.S.) will anchor the defense along with Kelly and Caruso. Caruso and Kelly will switch with each other between poll (long stick) and defense. Scott Zackman (Red Bank Regional) was a late arrival to the team but has shown he’ll help the team on defense.“Both Oliver and Warnes are very athletic,” Heller said. “They’re both raw but are really learning how to play defense and like what I’ve seen of them.”In goal for the Blues will be Todd Bitsko (Freehold Township H.S.), who after playing football at Gettysburg College for a year decided to return to lacrosse. At Freehold Township he was All-Shore in football and lacrosse.“What’s great about this team is that their extremely coachable,” Heller said. “This is one of those groups that will listen. They really want to become better players and the whole teams like that. It’s a fun team to coach; they get along well and have a lot of chemistry. They’re starting to learn their strengths and weaknesses and it’s a group of kids which I think we can do some really fun stuff with this year.”— By Mike Readylast_img read more

U14 Selects outlast younger rivals en route to gold medal at Terry Walgren Rep Tournamenet

first_imgDietz concluded the scoring for Nelson.The Reps continued to cruise as the squad shutout Creston Blitz 4-0.Camille Gebhart led the scoring with one goal in each half, with additional markers added by Voisard and Sternloff.In a preview of the final, the U14 Reps dumped their younger Rep cousins from Nelson 4-0.Dawson opened up the scoring midway through the first half before Amelia Martzke and Sutherland and Voisard completed the scoring.The gold medal comes on the heels of a silver medal showing earlier this month in Coeur d’Alene Eisenwinter tournament.The Reps went undefeated before dropping the final.Nelson Select teams have a weekend off before the Zone Qualification tournaments at various sites throughout the Kootenays.The U14 Selects travel to Creston for the zone playdown.The Central Okanagan Youth Association in Kelowna hosts the B.C. Provincial B Girl’s Cup July 5-8.The boy’s tournament is the same weekend in Aldergrove. It was an all-Nelson affair with the older girls taking the top prize in the U14 Division at the Terry Walgren Girl’s Rep Soccer Tournament Sunday at the Lakeside Pitch.Darian Voisard scored twice and Kyra Burkart added a single to spark the U14 Selects to a hard-fought 3-0 decision over the U13 squad.All the goals came in the first half.“We were very pleased with the team’s performance feeling the players worked well as a unit, with solid play from all positions,” said U14 coach Paul Burkart.While the coaching staff of Burkart and Pat Perkins was pleased with the offensive side of the ball, the pair was equally impressed with the team defence, as Nelson did not allow a goal in four games.“Defenders Merissa Dawson, Maya Mierau, Kali Horner, Emma Gregorich and Kyra Burkart and goalkeeper Haley Cooke were rock solid in the four shut out victories,” Burkart exclaimed.The Reps opened the tourney Saturday pounding Kootenay South 8-0.Voisard, with a pair, Lakpa Dietz and Isobel Morley scored first half goals for the U14s.In the second half Bronwyn Sutherland opened up the scoring before Maddie Sternloff added a pair.last_img read more


first_imgARCADIA, Calif. (April 10, 2016)–With his octogenarian trainer beaming with pride, 8-year-old Chilean-bred Quick Casablanca made a bold move around the final turn and steamed to 2 ¾ length victory under Tyler Baze, providing Hall of Fame conditioner Ron McAnally with his fourth lifetime win in Santa Anita’s traditional closing day feature, the Grade III, $100,000 San Juan Capistrano Stakes.Originally scheduled to be run at one and three quarter miles with a hillside start, significant rain over the past two days necessitated that the race be run on the turf oval with a stretch start. Quick Casablanca thus negotiated a first-ever mile and seventh eighths on a yielding turf in 3:19.58, much to the delight of an on-track crowed of 10,079, which roared its approval as the field crossed the line of finish no less than three times.“This is a good horse,” said McAnally, 83, who won his first San Juan Capistrano with the legendary Hall of Fame gelding, John Henry, in 1980. “We just let him gallop the first time around, and the second time, he made that move. He had plenty left.“He’s an old horse, he’s a pro. He’s been around a long time. He’s been to Chile, he’s been to New York, he’s been to Florida. He’s one professional horse, and he’s old, like me.”Allowed to lope along in last among a field of seven older horses that included a pair of mares, Quick Casablanca settled into a steady stride under Baze and was content to trail until called upon, three furlongs from home.“In the paddock, the only thing Mr. McAnally told me was to just gallop him the first time around,” said Baze, who tasted victory in the San Juan for the first time. “That was no problem, he’s a real cool horse, push-button, like a pony. I galloped that first mile and picked it up from there and tried to figure out how I was going to push the button because with him, it’s all or nothing. He was really flying that last three eighths of a mile.”The 9-5 favorite, Quick Casablanca paid $5.80, $3.20 and $2.40. Owned by Pablo Gomez, he improved his overall mark to 28-5-8-6. With the winner’s share of $60,000, he increased his earnings to $749,160.Generosidade, a 7-year-old Uruguayan-bred mare who bested Quick Casablanca by 1 ½ lengths in the Grade II, 1 ½ miles turf San Luis Rey Stakes March 13, completed the exacta, finishing 3 ¾ lengths in front of Life’s Journey. Ridden by Tiago Pereira and off at 3-1, Generosidade paid $4.40 and $3.80.Ridden by Kent Desormeaux, Life’s Journey was off at 14-1 and paid $5.00 to show.Fractions on the race, improbable as they seem, were 25.73, 53.54, 1:20.45, 1:47.71, 2:43.26 and 3:07.45.Santa Anita’s 41-day Spring Meet will open on Thursday, May 5, with first post time at 2 p.m. McANALLY WINS CLOSING DAY FIXTURE FOR FOURTH TIME, DATING BACK TO JOHN HENRY IN 1980last_img read more


first_img‘GREAT TO BE BACK,’ VICTORIOUS STEVENS SAYSGary Stevens won his first race since coming back from hip replacement surgery Dec. 21 when he piloted Shehastheritestuff to a half-length victory for trainer Paddy Gallagher in Saturday’s sixth race at one mile on turf. The four-year-old California-bred daughter of Unusual Heat paid $16.40.“It’s great to be back and great to have support of the trainers this first week back,” the 54-year-old Hall of Fame rider said Sunday morning. “Paddy put me on a nice filly that fit my style and fortunately we got the job done.“The first win back is always the toughest. You’ve got to reprove yourself, and like any athlete, you’ve got to fight back and show that you’ve still got some shelf life.”For the unsinkable Gary Stevens, there’s no expiration date in view. STEVENS ‘REPROVES’ HIMSELF WITH A COMEBACK WIN (Current Through Saturday, March 11) HAPPY AUTUMN FLOWER TESTS GRADE I WATERSAutumn Flower has enhanced her broodmare status with third-place finishes at long odds in Grade II stakes in her last two outings, the La Canada and the Santa Maria.Trainer Dan Hendricks is satisfied with that accomplishment for the moment, but has his sights set on even greater heights when the five-year-old Flower Alley mare runs in next Saturday’s Grade I Santa Margarita Stakes for older fillies and mares at 1 1/8 miles.“Another third would be fine, but she’s maturing and as happy as she’s ever been since we’ve changed some of her routine from last year. It’s really worked,” Hendricks said. “We added a goat, my son (Gregg) takes extra time with her and grazes her every morning.“She’s just happy and doing well.”Autumn Flower never ran in a stakes race until Dec. 3 of last year when she finished sixth in the Grade II Bayakoa Handicap. She had won two optional claiming races before that for owners Thomas Traver and Priscilla Webb. HENDRICKS HAS HAPPY MARE FOR SANTA MARGARITA FINISH LINES: Breeders’ Cup Classic and Pegasus World Cup winner Arrogate worked seven furlongs Sunday morning in company as he prepares for the $10 million Dubai World Cup on March 25. With Martin Garcia up and in company with Cat Burglar, Arrogate was timed in 1:25 flat for seven furlongs, with fractional times of 24.60, 36.80, 48.60 and 1:12.80. Cat Burglar was clocked in 1:25.40. “He went really nice,” Bob Baffert said of Arrogate. “I saw what I needed to see. He just cruised around there and he’ll ship tomorrow (for Dubai).” . . . Ron Ellis reports Masochistic came out of his second-place finish as the 1-2 favorite in the Triple Bend Stakes in good order, but “has no plan” for his next race. “We’ll have to regroup and see what goes on,” the trainer said. “It was his first race in four months; he got a little tired.” Masochistic was beaten a length by 16-1 shot Denman’s Call, one of six winners picked on top by Toby Turrell‘s Winners Card . . . Agent J.R. Pegram has booked Kent Desormeaux on Santa Maria and La Canada runner-up Show Stealer for Art Sherman in next Saturday’s Grade I Santa Margarita Stakes . . .There is a Pick Six carryover of $189,246 into Sunday’s program . . . With apologies to General Douglas MacArthur, “Old geldings never die. They just race away,” and the 11 scheduled starters in today’s eighth race, the $30,000 “605 Starter Handicap” at 5 ½ furlongs, have run a combined total of 434 races, winning 93 and earning $2,051,129. The leader is 10-year-old Nextdoorneighbor with 15 wins from 55 starts for current trainer Steve Knapp, who also has Changing Karma entered . . . Also next Saturday, Santa Anita has the St. Paddy’s Day Pitch, with the person tossing a ringer winning $1 million! It’s free to enter. Get on track, fill out a contest entry card and you could be one of four entries selected, or sign up online at before March 18, as one online entry also will be chosen. NO DARE AND GO, BUT BAL A BALI POSTS KILROE UPSET MANDELLA DOES IT AGAIN WITH BAL A BALI IN KILROE            It was a far cry from Dare and Go’s 3 ½-length victory at nearly 40-1 that ended Cigar’s 16-race winning streak in the 1996 Pacific Classic, but Bal a Bali’s win as the longest shot in Saturday’s Grade I Kilroe Mile at 9-1 put another upset notch on Richard Mandella’s Hall of Fame resume.Bal a Bali hadn’t raced since last June 16, a span of nearly nine months, but had been training forwardly, even sporting a bullet work, uncommon for a Mandella campaigner.“He came out of the race in good shape but I’m not sure where I’ll go next,” Mandella said Sunday morning. “He’s a very good horse, so it was no surprise that he was good enough (to win under those conditions), but running that good after all that layoff, I was happy to see he did what he could do.“But it was no surprise that he could do it. I always thought he was that good. I have nothing immediate in mind. I’ll give him a little extra time because I know he runs really well with long layoffs, but I’m not giving him nine months this time.”Bal a Bali, a seven-year-old full horse bred in Brazil and owned by Calumet Farm, won his U.S. debut way back on May 9, 2015, when he captured the Grade III American Stakes at Santa Anita. The Kilroe marked his 14th triumph in 23 starts.Ridden by four-time Eclipse Award-winning jockey Javier Castellano, who also piloted 13-10 favorite Shaman Ghost to a three-quarter length victory over Midnight Storm in the Santa Anita Handicap, Bal a Bali paid $21.20 as the longest shot in the field of seven. Richard Baltas11519201817%50%$1,034,363 Jerry Hollendorfer11323172220%55%$1,617,409 Joseph Talamo14119151813%37%$661,173 Tyler Baze22337432917%49%$2,084,396 SANTA ANITA STATISTICS TEAM O’NEILL HAS DESIGNS ON SANTA ANITA DERBYSan Vicente Stakes winner Iliad and Cecil B. DeMille winner Term of Art, second and third behind runaway winner Mastery in Saturday’s Grade II San Felipe Stakes, are bound for the Grade I, $1 million Santa Anita Derby on April 8, trainer Doug O’Neill’s assistant Leandro Mora said Sunday morning.“Both horses looked good this morning and the Santa Anita Derby is what we’re looking at,” Mora said.O’Neill won the Santa Anita Derby back to back in 2012 and 2013 with I’ll Have Another and Goldencents.Meanwhile, Bob Baffert barely had a chance to begin celebrating after Mastery’s 6 ¾-length romp in the San Felipe that established him as the Kentucky Derby favorite, when the bubble burst.Mastery was pulled up after the finish of the 1 1/16-mile race and taken back to the barn via horse ambulance after being evaluated by track vet Dr. Dana Stead.“When he got back to the barn, he seemed OK, but when he got off the wash rack, he showed some filling in his left front ankle,” Baffert said after the race Saturday. “It’s a condylar fracture. He’ll be operated on early Monday and they’ll insert two screws (at Santa Anita’s Equine Hospital on the backstretch).“We won’t know until after the surgery whether or not this is career-ending.”Sunday morning, Baffert said Mastery “was eating and looked comfortable, but the most important thing now is to focus on his well-being. Our emotions went from the highest of the highs after he won to the lowest of the lows. Obviously what happened is pretty disappointing.“But in this game you have to keep things in perspective. It could have been worse.” Doug O’Neill13618262113%48%$1,599,506 Kent Desormeaux13028161422%45%$1,646,472 Rafael Bejarano12019192216%50%$1,316,580 Martin Pedroza10615201914%51%$625,333 Norberto Arroyo, Jr.961910920%40%$819,831 BAFFERT LIKES WHAT HE SEES IN ARROGATE WORKOUT Mike Smith541861433%70%$1,868,242 TrainerMts1st2nd3rdWin%ITM%Money Won Peter Miller932821930%62%$1,354,941 JockeyMts1st2nd3rdWin%ITM%Money Won ILIAD, TERM OF ART BOUND FOR SANTA ANITA DERBY Flavien Prat20847323923%57%$3,059,315 Philip D’Amato8415121318%48%$1,077,870last_img read more

A Tale of a Republic’s Debacle

first_imgDr. Fred van der Kraaij, a national of the Netherlands and a Liberianist, has written an amazing book, a mélange of memoir, history and fact sheet. In Liberia: van vrijheidsideaal naar verloren paradijs (Liberia: From the Ideal of Freedom to Lost Paradise) was published by the Africa Studies Centre (ASC), Leiden. Fred van der Kraaij takes the reader on a journey full of intrigues, while revealing mind-boggling information about crucial developments in the life of a nation at odds with itself. Liberia: Van Vrijheidsideaal Naar Verloren Paradijs is the story of a country that was regarded as the ideal of freedom but turned into everything from a theater of brutal civil wars, to failed state, to a state struggling to survive.Van der Kraaij takes the readers on a pilgrimage to a lost paradise that was founded by black settlers from America. In the first chapter, ‘The Love of Liberty Brought Us Here,’ the Dutch author explains how and why he and his wife moved from the Netherlands to Liberia, ‘the Land of Liberty’. In this same phase of the memoir, the author masterfully narrates what motivated the first American colonists to settle in what is now Liberia, in 1821, and how they did it. The narrative of Van der Kraaij‘s own settlement in Liberia also coincides with that of the American Colonization Society settling on that land. The difficulties he faced getting things done there, also share pages with adventures of the challenges faced by the colonists – ex-slaves and free-born blacks – when confronting the tribal people they met on that land, after making that voyage across the Atlantic, ‘back to Africa’.Before the author could even begin the task for which he went to Liberia, it was overwhelmingly evident to him that tension brewed between groups of Liberians : the ‘Americo-Liberians’ and the ‘Congo people’ on one hand, and the indigenous people on the other. He would later on begin giving pieces of advice to Liberian government officials, one of which, if heeded to, could have saved the Republic from what is known as the ‘Rice Riots,’ in 1979. What astonishes me the most is the devastating verdict against the Tolbert regime by his Minister For Planning and Economic Affairs, David Franklin Neal, when he spoke with the author : “During one of our conversations at the home of Romeo Horton, the dean of Business College and my “boss”, Minister Neal confided to me that he was working for the wrong regime, corrupt, elitist, but that he had no other choice and that under those circumstances was trying to make the best of it” (p.51). This book traces stunning inside details about events leading to the 1980 overthrow of President William R. Tolbert, Jr., including an alleged US involvement in a plot to get rid of the Liberian president. The writer throws light on the lifestyle of the Americo-Liberian bourgeois ruling class and the anxiety of young political activists and leaders of pressure groups such as the Movement for Justice in Africa (MOJA) and the People’s Progressive Party) PPP. His remarkable sense of storytelling draws the reader to the scene when he vividly unfolds his experiences during the period immediately after the 1980 coup d’état. This is not surprising for a book written by an economist and historian who has lived in Liberia, worked there, and taught there, while rubbing shoulders with the who’s who of Liberian political life, past and present. This is what you get from a man who replaced Dr. Togba Nah Tipoteh as lecturer at the University of Liberia; a University of Liberia colleague of Dr. Amos Sawyer, a former advisor to the then Deputy Minister of Finance, Ellen Johnson Sirleaf, and a friend and confidante of veteran journalist Tom Kamara. Part two, ‘Paradise Lost’, provides astonishing analyses of major incidents from 1980 to1990. The author points out how a young soldier of tribal background – Master-Sergeant Samuel Doe – seemingly redeems the ‘natives’ by overthrowing a government which was dominated by ‘Americo-Liberians’ and ‘Congo people’. It didn’t take long before the new leader started to eliminate other members of the junta, thus leading to further division in the country and eventually to a civil war in 1989. It didn’t take long either for Liberians to realize that rampant corruption and misrule were also trademarks of the leaders who succeeded the Tolbert regime.The last part of the book is like a fact sheet on Liberia. It illustrates how rich this West African country is and how it is being managed politically and economically. Van der Kraaij painfully points out the contrast between the abundance of wealth in the country and the poverty of the vast majority of the population. Very informative and beautiful maps enhance his text. After reading this 143-page book, the reader may be tempted to conclude that the title ‘Paradise Lost’ really suits Liberia. The question is, how long will freedom remain elusive?Each chapter of the book contains elements of surprise, even for someone like me, who studies Liberian history and monitors its current events. This book is a must-read for people who want to study Liberia; for people who intend to lead it; for people who want to invest in it; and of course, for people who want to redeem it.Reviewer: Cletus Nah is a Liberian journalist/publicist/media producer/columnist. Cletus Nah is a former lecturer of Economics at the University of Liberia.Share this:Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window)last_img read more

Newcastle looking to snap up Murphy, Mirror say

first_img Follow West London Sport on TwitterFind us on Facebook Newcastle are trying to tie up a deal to sign Jacob Murphy from Norwich City, the Daily Mirror say.Magpies boss Rafael Benitez is said to be closing in on the £8m signing of the 22-year-old from Wembley.However, the Mirror also say Crystal Palace and Southampton are also trying to sign Murphy, who was previously linked with Everton.There has been speculation about his future, particularly since he impressed for England’s Under-21s at the recent European Championships.Embed from Getty ImagesNewcastle, Palace and Southampton are all willing to meet Norwich’s £8m asking price, the Mirror say.Murphy has been with Norwich since the East Anglian club snapped him up along with his twin brother Josh in 2006.last_img

Qualified business income deduction for sales to cooperatives: Proposed regulations

first_imgShare Facebook Twitter Google + LinkedIn Pinterest By Barry Ward, Leader, Production Business Management, Director, Ohio State University Income Tax SchoolsSoon after the Tax Cuts and Jobs Act became law in December of 2017 it became evident that cooperatives had been granted a significant advantage under the new tax law. Sales to cooperatives would be allowed a Qualified Business Income Deduction (QBID) of 20% of gross income and not of net income. Sales to businesses other than cooperatives would be eligible only for the QBID of net income, which was a significant disadvantage. Suddenly cooperatives had an advantage that non-cooperative businesses couldn’t match and most of the farm sector scrambled to position themselves to take advantage of this tax advantage. Some farmers directed larger portions of their sales or prospective sales toward cooperatives. Non-cooperative businesses lobbied for a change to this piece of the new tax law while looking for ways to add a cooperative model to their own businesses to stay competitive.Congress passed the Consolidated Appropriations Act of 2018 in March of 2018, which eliminated this advantage to cooperatives and replaced it with a new hybrid QBID for sales to cooperatives which offered more tax neutrality between sales to cooperatives and non-cooperatives. While this new legislation leveled the playing field between cooperatives and non-cooperatives, it left many questions unanswered; chief among them was how taxpayers should allocate expenses between sales to cooperatives and non-cooperatives.One area that was clarified for calculating the QBID for all businesses including cooperatives was how certain deductions should be handled with respect to the Qualified Business Income Deduction (QBID).For purposes of the QBID (IRC §199A), deductions such as the deductible portion of the tax on self-employment income under § 164(f), the self-employed health insurance deduction under § 162(l), and the deduction for contributions to qualified retirement plans under § 404 are considered attributable to a trade or business (including farm businesses) to the extent that the individual’s gross income from the trade or business is taken into account in calculating the allowable deduction, on a proportionate basis.Under the final regulations, expenses for half the self-employment (SE) tax, self-employed health insurance, and pension contributions must be subtracted from preliminary QBI figure, before any cooperative reductions are made (if applicable).While final regulations on the new QBID were published on Jan. 18, 2019, there were still many questions left unanswered as to how the deduction would be handled in relation to cooperatives. As the QBID is calculated differently between the income from sales to cooperatives and non-cooperatives, taxpayers and tax practitioners were left with uncertainty.A simplified explanation of the steps used to calculate the QBID under Internal Revenue Code (IRC) §199A for income attributable to sales to cooperatives is listed here:Step 1: First, patrons calculate the 20% §199A QBID that would apply if they had sold the commodity to a non-cooperative.Step 2: The patron must then subtract from that initial §199A deduction amount whichever of the following is smaller:9% of the QBI allocable to cooperative sale(s) OR50% of W-2 wages paid allocable to income from sales to cooperativesStep 3: Add the “Domestic Production Activities Deduction (DPAD)-like” deduction (if any) passed through to them by the cooperative pursuant to IRC §199A(g)(2)(A). The determination of the amount of this new “DPAD-like” deduction will generally range from 0 to 9% of the cooperative’s qualified production activities income (QPAI) attributable to that patron’s sales.Parts of the new tax law do offer some simplification. Calculating the QBID isn’t necessarily one of those parts. The result of all of these calculations is that income attributable to sales to cooperatives may result in an effective net QBID that is:Possibly greater than 20% if the farmer taxpayer pays no or few W2 wages and coop passes through all or a large portion of the allocable “DPAD-like” deductionApproximately equal to 20% if the farmer taxpayer pays enough W2 wages to fully limit their coop sales QBID to 11% and the coop passes through all allocable “DPAD-like” deductionPossibly less than 20% if farmer taxpayer pays enough W2 wages to fully limit their coop sales QBID to 11% and the coop passes through less than the allocable “DPAD-like” deduction.On June 18, the IRS released proposed regulations under IRC §199A on the patron deduction and the IRC §199A calculations for cooperatives. The proposed regulations provide that when a taxpayer receives both qualified payments from cooperatives and other income from non-cooperatives, the taxpayer must allocate deductions using a “reasonable method based on all the facts and circumstances.” Different reasonable methods may be used for the different items and related deductions. The chosen reasonable method, however, must be consistently applied from one tax year to another and must clearly reflect the income and expenses of the business.So what “reasonable methods” might be accepted by the IRS? The final regulations (when they are provided) may give us further guidance or we may be left to choose some “reasonable” method in allocating expenses between the two types of income. Acceptable methods may include allocating expenses on a prorated basis by bushel/cwt or by gross sales attributable to cooperatives and non-cooperatives. Producers may also consider tracing costs on a per field basis and tracking sales of those bushels/cwt to either a cooperative or non-cooperative.Included in the proposed regulations released in June was a set of rules for “safe harbor”. A taxpayer with taxable income under the QBID threshold ($157,500 Single Filer / $315,000 Joint Filer) may ratably apportion business expenses based on the amount of payments from sales to cooperative and non-cooperatives as they relate to total gross receipts. In other words, expenses may be allocated between cooperative and non-cooperative income based on the respective proportions of gross sales that fall to cooperatives and non-cooperatives.Some questions that haven’t been answered clearly is how certain other income should be allocated between income from cooperatives and non-cooperatives. Tax reform now requires farmers to report gain on traded-in farm equipment. In many cases, farm income will be negative and all of the income for the business will be from trading-in farm equipment. The question is how do we allocate this income (IRC §1245 Gain)? Some commentators contend that none of these gains should be allocated to cooperative income which would eliminate the issue, however, the depreciation deduction taken on the equipment was likely allocated to cooperative income, thus reducing the effect of the 9% of AGI patron reduction. This would suggest that these gains may have to be allocated between cooperative and non-cooperative income.How should government payments be allocated? If a farmer sells all of their commodities to a cooperative and receive a government payment (i.e. ARC or PLC), should that be treated as cooperative income or not. Hopefully, the final regulations will provide some further clarity on these issues.The information in this article is the opinion of the author and is intended for educational purposes only. You are encouraged to consult professional tax or legal advice in regards to your facts and circumstances regarding the application of the general tax principles cited in this article.last_img read more

Arellano zooms to 2-0 card

first_imgUPLB exempted from SEA Games class suspension San Sebastian similarly downed Jose Rizal University in straight sets, 25-23, 25-22, 25-21, in the second game to barge into the win column.Prado fired 16 points, while Arocha added 15 for Arellano, bringing to fore the skills and smarts they have learned from playing in the previous PVL Open Conference.FEATURED STORIESSPORTSWATCH: Drones light up sky in final leg of SEA Games torch runSPORTSSEA Games: Philippines picks up 1st win in men’s water poloSPORTSMalditas save PH from shutout“In the Open Conference we faced better players which allowed us to level up our game,” said Prado in Filipino.That level was in full display as Arellano ran plays like a sure-footed veteran squad against the Lady Red Spikers, whose bevy of power hitters just could not get their game going. Trending Articles PLAY LIST 00:50Trending Articles00:50Trending Articles00:50Trending Articles01:37Protesters burn down Iran consulate in Najaf01:47Panelo casts doubts on Robredo’s drug war ‘discoveries’01:29Police teams find crossbows, bows in HK university01:35Panelo suggests discounted SEA Games tickets for students02:49Robredo: True leaders perform well despite having ‘uninspiring’ boss02:42PH underwater hockey team aims to make waves in SEA Games E.T. returns to earth, reunites with grown-up Elliott in new ad  MOST READ WATCH: Streetboys show off slick dance moves in Vhong Navarro’s wedding LATEST STORIES Issa Viray and Chesca Racraquin tried to hammer their way against the formidable defense of Arellano, scoring 12 and 9 points, respectively.The Lady Chiefs, who downed the St. Benilde Lady Blazers in the opener (25-20, 25-22, 25-17), were never in trouble in the match as coach Obet Javier’s squad was on-point throughout.San Beda took a 16-13 lead in the second set but Mary Anne Esguerra and Necole Ebuen triggered a 5-1 binge to put things in order.“They tried to load up on their serves, that’s why they managed to take the lead,” said Prado, the team captain. “But that’s where we held on to our receives even better.”San Beda, which bested Technological Institute of the Philippines (25-13, 25-18, 25-27, 25-13) in its opener, fell to 1-1.ADVERTISEMENT Catriona Gray spends Thanksgiving by preparing meals for people with illnesses Azkals draw with Yemenis, stay on topcenter_img Brace for potentially devastating typhoon approaching PH – NDRRMC Read Next Photo by Tristan Tamayo/INQUIRER.netArellano University imposed its edge in experience to crush San Beda, 25-22, 25-21, 25-18, Wednesday and remain unbeaten in the Premier Volleyball League Collegiate Conference at Filoil Flying V Centre in San Juan.Jovelyn Prado and Regine Arocha led the Lady Chiefs in scoring their second straight victory and at the same time providing a glimpse of what to expect from the reigning NCAA women’s champions.ADVERTISEMENT LOOK: Loisa Andalio, Ronnie Alonte unwind in Amanpulo for 3rd anniversary View comments Don’t miss out on the latest news and information. LOOK: Venues for 2019 SEA Games SEA Games in Calabarzon safe, secure – Solcom chieflast_img read more