The Zacks Analyst Blog Highlights: Coherent, Ternium and Howden Joinery
Mead Johnson Nutrition Company (MJN) recently inked an agreement with Bega Cheese Limited to acquire the latter's spray drying and finishing capabilities business in Australia.
Principal Inflation Protection Institutional Fund (PIPIX) seeks to offer income and returns
Lord Abbett Floating Rate F Fund (LFRFX) seeks growth of income
Mead Johnson Nutrition Company (MJN) is scheduled to report fourth-quarter 2016 results on Jan 26, before the opening bell.
Vanguard Inflation-Protected Securities Investor Fund (VIPSX) seeks to provide inflation protection and income consistent with investment in inflation-indexed securities
The first tax deadline of 2017 is rapidly approaching - January 17! Scared you, didn't I? Well, for independent contractors or self-employed folks that date is when the final payment of estimated taxes for 2016 is due. If you, like millions of other Americans, are making extra money (or trying to) doing side hustles, gigging, freelancing, consulting, or moonlighting, it is important to figure out how much you are making so you can pay your estimated taxes. It is important for two reasons: first - pay as you go is required under our system of taxation; second, if you underpay by too much, you can owe penalties and interest - and no one wants that. Here's what you need to do right now. Track Your Income and Expenses - During my career, I've met people that were shocked to receive a 1099-MISC. Somehow they forgot about assisting a photographer, painting a house, or writing an article they were paid for until they got that 1099. Though any time you make more than $600 from one client they are required to issue a 1099-MISC to you and send a copy to the IRS, some businesses issue them regardless of the amount paid and some that should have issued one - don't. Keep in mind, whether you received a 1099 or not, you are responsible for reporting all the income and expenses from your business. If you made money it is generally taxable whether you get a 1099-MISC or not. Maybe you moved, maybe it got lost in mail, maybe the company just decided NOT to send you one - but DID send it to IRS. In any case, keeping track of (and reporting) your earnings is the rule and just smart business. Tracking your expenses is as critical as tracking your income when it comes to self-employment - those expenses can add up to a lot of deductions when used appropriately. Don't wait until the end of the year to review your income and expenses or you may find that you didn't pay enough or paid too much in estimated taxes. Pay Estimated Taxes - Ideally, you paid taxes as you made money throughout the year - at least enough to cover your liability. If you didn't make your estimated payments - on time or at all - then try and figure out what you owe and pay extra with your 2016 Estimated Tax 1040-ES 'Payment Voucher 4.' That's the one I mentioned earlier as due January 17. Hurry up, because the IRS could charge you a penalty for no or late payments - even if you are due a refund. There are many tax details to contend with when you are self-employed and determining and making estimated tax payments can be complicated. Find a good Tax Pro to help you determine the right amount of estimated payments and ensure that your taxes are done right. You will save yourself time, stress, and maybe even money. If you've got it all figured out and you know what your final 1040-ES payment for 2016 should be, use IRS Direct Pay to make your payment quickly, safely, and securely. Though the 2017 income tax filing season doesn't open until January 23, there is no reason not to get a jump-start on your tax return. You might find that you are missing a form, support for a deduction, or you might just need extra time to really dig into your tax situation. In any case, start as early as you can, as that is just smart business too. It is your money, a bit of extra effort at tax time means you get to keep more of your money. -- This feed and its contents are the property of The Huffington Post, and use is subject to our terms. It may be used for personal consumption, but may not be distributed on a website.
Этот небольшой write-up будет посвящен разбору одного из заданий с недавнего CTF 33С3. Задания ещё доступны по ссылке, а пока рассмотрим решение pdfmaker из раздела Misc. Читать дальше →
Tax time will be up on really soon, and the IRS has decided to streamline a few things that you need to know about as a small business owner. This is a public service post to keep you from scrambling with your tax paperwork in 2017. The government has moved up some filing deadlines that you need to know about if you have payroll employees or contractors. The law requires you to file either a W-2 form (for full-time employees) or a 1099-MISC form (for contractors). Not filing these critical documents can cause a serious issue, so please take note of the information below. The Deal on W-2 filings In the past, you were required to send employees a copy of their W-2s by January 31, but you had until February 28 to send copies to the Social Security Administration. Now you've got one deadline for both: January 31. That means that you need to scramble to ensure that all your employee payroll and tax information is accurate, then send them both off in the coming weeks. What About 1099-MISC Forms? If you don't have employees and instead work with contractors that you have paid more than $600 to this year, you will need to file a 1099-MISC form for each one. You don't pay payroll taxes on what your contractors earn, because they are responsible for paying them on their personal taxes. But you do need to file the 1099-MISC form, and in 2017, it's the same deal as with the W-2s: everything is due by January 31. That means not only do you need to send the 1099-MISC form to your contractors, but you also need to submit it to the IRS by then. Why All The Changes? The IRS has not historically been known for expediency, but this tiny change might move it in the right direction. Through the Consolidated Appropriations Act passed by Congress last year, the IRS has been approved to have one day for all parties (IRS, Social Security, and your employees or contractors) to receive these forms. That means the IRS has serious potential to reduce the number of "suspicious" returns, which, of course, take them time to process. When a taxpayer files a return and that W-2 is already in the system, the IRS can quickly verify the information on the tax return against that form and process it faster. So in an ideal world, that would mean fewer audits for taxpayers like you and me! How to Get Those Forms Ready The easiest way to prepare W-2 or 1099-MISC forms is to use a payroll service provider like ADP. Many of these companies will automatically generate these reports using the data you've submitted for payroll. They'll even mail or email them to your employees as well as the appropriate federal offices. Be aware that your service provider may charge an extra fee for this. (It all depends on the number of employees or contractors you have). Alternately, you can go through an online filing service like 1099 Online. For a small fee per 1099-MISC, they'll file the forms on your behalf to all parties. Typically, the more forms you need to file, the less you'll pay. So prices range from about $.55 each to $3.49 each. You'll need to know how much you paid contractors, as well as their social security numbers or tax ID numbers. You can file your employee W-2s online directly with the Social Security Administration. All you need is an account and your employee's information. And the IRS has a system for you to file your 1099-MISC, though it's a little less user-friendly than some of the other options. You may need to wait to receive a password in the mail, so you'll need plenty of time if you choose this option. And if you prefer to go old school, you can always print the forms from the IRS and SSA and mail them in! However, if you file your forms, make sure you put a reminder on your calendar on January 1 so you have plenty of time to do so. Reduce Your Tax Time Stress There's no benefit in waiting until the last minute to prepare your W-2 and 1099-MISC forms, so do what you can now to prep for 2017. Make sure that you accountant or bookkeeper is on top of it. Or if you are a DIY with your accounting, make sure you've logged all expenses you've accrued with contractors, and if you don't have their contact information and social security or tax ID numbers, now is the time to gather that information. Having an updated W-9 on file is the best way to ensure you have this, so plan to require a new one from each contractor come January. As a general rule, you should have everyone who works with you update their employment paperwork before the year's end so that you're ready to roll in January. The new IRS rules shouldn't be too stressful if you manage your accounting paperwork monthly, get up to date W9's, plan ahead and take note of the new filing dates on your calendar! This blog was originally published as IRS Tax Alert: The Deadline for W-2s and 1099s Has Moved Up on www.succeedasyourownboss.com -- This feed and its contents are the property of The Huffington Post, and use is subject to our terms. It may be used for personal consumption, but may not be distributed on a website.
Koninklijke Philips NV (PHG) recently strengthened its collaboration with premier academic institution, New York Medical College (NYMC), for co-creation of its digitally advanced oncology genomics solution, Philips IntelliSpace.
Во Франции начался прием заказов на автомобиль MPM Motors PS 160. Это знакомый россиянам хэтчбек ТагАЗ Aquila, производство которого пытались наладить на Таганрогском автозаводе. Да так толком и не наладили. Выпускать машину будут в пригороде Парижа, мелкосерийно, до 1000 шт. в год (это позволяет обойти ряд европейских требований по экологичности и безопасности). Заявленный производитель - фирма MPM Motors, суть аббревиатура от Mikhail Paramonov Manufacturing, по имени бывшего владельца ТагАЗа Михаила Парамонова.(http://info.drom.ru/misc/...)
Друзья, по сложившейся за последний месяц традиции мы предлагаем вам начать новую неделю с нового райтапа. В этом посте мы подробно разберем задания из направления MISC, куда вошли все задания, не подходящие ни под какую другую категорию. Тут был нужен особенный креатив ;) Ветка MISC нашла отклик в душе наших игроков — за время соревнований мы получили около 300 флагов. Заметим, что из всех тасков на 1000, задание из этой категории было наиболее популярным — над ним ломали голову многие, но успеха достигли всего несколько человек. Поэтому мы решили пропустить задания на 50 и 100 очков и сразу перейти к более сложным и интересным заданиям. Поехали! Читать дальше →
Imports of Misc. Manufactured Articles (breakdown in the United Kingdom increased to 148.28 GBP Million in January from 134.46 GBP Million in December of 2016. Imports of Misc. Manufactured Articles (breakdown in the United Kingdom averaged 73.90 GBP Million from 2000 until 2017, reaching an all time high of 154.85 GBP Million in November of 2016 and a record low of 39.57 GBP Million in February of 2000. This page includes a chart with historical data for the United Kingdom Imports of Misc. Manufactured Articles (breakdown.
Alt-rock. Alt-lit. Alt-comedy. Alt-right. What was once a prefix used to classify subgenres has become one of the more controversial modifiers of our day. “White supremacists have co-opted a combining form traditionally used for musical and literary genres,” Merriam-Webster wrote last week of “alt-right.” Short, of course, for “alternative” (an adjective meaning “different from the usual or conventional”), the prefix “alt” denotes something that rebels against tradition while belonging to it. For example, alt-country is a subdivision of country music; with a splash of punk it becomes a more precisely defined part of the country domain, bolded and underscored, but not removed from the whole. Similarly, alt-right as an ideological identifier ― popularized by Richard Bertrand Spencer, head of the white nationalist think tank National Policy Institute, in 2008 ― attempts to position its members within the right but as exceptional among its ranks. Where does “alt” as we understand it come from? Merriam-Webster traced the popularity of “alt” back to the early days of the internet. “Alt” was the preferred prefix for a classification of Usenet newsgroups that “were created as an alternative forum to preexisting mainstream newsgroups,” Merriam-Webster recounts on its blog. Popular in the 1980s and ‘90s, newsgroups were akin to online discussion groups and Usenet like a bulletin board system (BBS) that functioned as the precursor to internet forums. Essentially, computer users who frequented alt.* newsgroups were seeking an alternative to the mainstream discussions already happening on Usenet ― whether those discussions were about films, sports, politics, computers or sex. But “alternative” referred less to the content of the discussions, and more to the channels themselves. As a FAQ (Copyright 1995 by David Barr and The Pennsylvania State University) notes: Contrary to popular belief, “alt” is not named because it is for “alternative” topics. Back during the dawn of the modern Usenet, it was decided that newsgroups should be created by following a clearly defined set of “Guidelines”, involving formal discussions and a voting procedure. There was a significant number of people who felt that there should be a provision for a place where people could create groups without having to go through any discussion or votes. Thus alt was born. It is a hierarchy that is “alternative” to the “mainstream” (comp,misc,news, rec,soc,sci,talk) hierarchy. “ALT stands for ‘Anarchists, Lunatics, and Terrorists’.” These “alt” groups valued highly the right to free speech while shunning hierarchy of any kind. (The apocryphal idea that “alt” stands for “anarchists, lunatics and terrorists” persists for a reason.) Some “alt” newsgroups were targeted by politicians for their associations with illegal entities, namely child pornographers. But others were simply places for little-known recommendations: alt.movies.silent, alt.movies.hitchcock, alt.movies.kubrick, etc. All in all, “these newsgroups [...] left alt- with a connotation of edginess,” Merriam-Webster argues. This edginess, the dictionary clarifies, “with its vague historical echoes of online culture,” was part of the appeal for the alt-right founders. “[It] seems to be what racist proponents of the alt-right had in mind when they rebranded old-school white supremacy under the alt- banner,” the blog post continues. And then there’s the useful sense of belonging. “Generally speaking, identity labels are intended to open up space for belonging,” Merriam-Webster lexicographer Kory Stamper told The Huffington Post. “What’s interesting about ‘alt-’ is that while it’s clearly a rebellion against an established identity — rock, right, press — it’s also defining itself with respect to that identity. That means that the core identity becomes an on-ramp for people into the ‘alt-’ identity.” The Oxford Dictionaries shortlisted “alt-right” for its word of the year, defining the term as “an ideological grouping associated with extreme conservative or reactionary viewpoints, characterized by a rejection of mainstream politics and by the use of online media to disseminate deliberately controversial content.” According to the Southern Poverty Law Center, the alt-right constitutes a “set of far-right ideologies, groups and individuals whose core belief is that ‘white identity’ is under attack by multicultural forces.” (Alt-right views, NPR reports, are widely perceived as anti-Semitic and white supremacist.) The alt-right, in these terms, might seem disconnected from the benign punk attitudes of alt-music and alt-literature, but perhaps it’s not that far removed from the alt.* hierarchy mentality. Some words of wisdom from Barr’s FAQ ring as eerily familiar today: There are no Guidelines or Rules for creating alt groups. There is no one “in charge” of the alt hierarchy. The key to creating a successful alt newsgroup depends only on convincing the thousands of news administrators across the globe to carry your newsgroup. When asked whether or not another combining form would have communicated as specific of an idea as the alt-right sought to convey, Stamper was hesitant. “Alt-” itself, Stamper said, is becoming so familiar ― “particularly in music, where ‘alt-rock’ has now become part of the ‘establishment’” ― that compound prefixes like “alt-alt-” and “alt-alt-alt-” are popping up in Merriam-Webster’s archives, so there’s some value in its soft recognition. “I haven’t run across any other compelling prefixes that convey both a sense of belonging and rebellion,” she replied. “I suppose ‘un-’ might qualify, though I think that ad campaigns for 7Up as the ‘un-cola’ might have commercialized the connotation too much. ‘Un-’ also defines a movement by what it’s not, which might be so broad in the case of something like ‘the un-left’ or ‘the un-right’ that just about anyone could belong to either.” For those alt-classical enthusiasts upset that their prefix has ended up in the hands of white nationalists, perhaps the “un-right” communicates more clearly the absurdity of Richard Spencer’s ilk. Or, as several writers and editors have expressed, when in doubt, save “alt” for another moment of modification and just stick with a more precise descriptor: “white supremacist.” -- This feed and its contents are the property of The Huffington Post, and use is subject to our terms. It may be used for personal consumption, but may not be distributed on a website.
A small business owner wears many hats--and one of them is usually an accountant's. Deciding whether to do your taxes on your own or hire a professional is just one of the many decisions that you'll need to make each year ahead of tax time. But either way, the time to start preparing for next year's taxes is right now. Many small business operators should be preparing year-round--or at the very least, before the start of the next calendar year. With that in mind, we're offering our small business taxes prep list as a guide to everything you need to know before filing next year's return. 1. Familiarize Yourself With The Forms You'll Need You can't file your taxes correctly without the right form, so identifying the proper tax documents you'll need is one of the first steps that any small business owner should take. The type of form you require will depend on the nature of the enterprise you run. If you're a sole proprietor, attach a Schedule C Form to your personal income tax return, or use a 1099-MISC If you're a corporation, use a 1120 Form If you have S Corporation status, use an 1120S If you're a partnership, report expenses, income and losses on a Form 1065 2. Gather All The Financial Documents You'll Need to Complete Your Return The amount of information you'll need to file can be pretty extensive. Here's a list of some of the most common documents that small business owners should track down before filing: Bank statements Statements for business credit cards and personal credit cards Payroll documents Last year's business tax return Partnership agreements Accounting documents Asset purchase details Depreciation schedules By making sure all this information is on-hand before beginning, business owners can make the tax preparation process less time-consuming. 3. Make A List of Income and Expenses If you run a small business, be prepared to make a thorough accounting of all income and expenses associated with the company. Items that fall under the income category include: Gross receipts Checking and saving account interest (Form 1099-INT) Sales records Returns and allowances Other unclassified income Typical expenses that must be accounted for include: Employee wages Office rent or portion of the rent or mortgage of your home Insurance premiums Fees paid to professionals such as your accountant Payment to contractors (Form 1099-MISC or 1096) Transportation and travel Advertising Phones and communication devices Computers and internet fees Office supplies and equipment Having a detailed accounting of all income and expenses is critically important to preparing an accurate return. 4. Examine Your Deductions With a Fine-tooth Comb Deductions are similar, but not identical, to expenses. Whether you operate your business as a sole proprietorship, partnership, or corporation, you're allowed to deduct "ordinary and necessary" expenses required to running your business. If you can prove that an expense is relevant, you can deduct it from your taxable income--lowering your income, which lowers the tax that you owe. Small business owners are entitled to a variety of deductions: furniture, supplies, software, employee reimbursement, and some startup costs are just a few of the dozens of possible deductions a business owner can take. Insurance is another key deduction for most businesses. Premiums you pay related to malpractice, worker's compensation, and liability are generally deductible. You also might be able to deduct medical and dental premiums for you and your dependents if you operate a sole proprietorship or partnership. Plus, tax credits are available for some small business owners who pay a certain percentage of employee healthcare costs. If you research them thoroughly and employ them correctly, these deductions can save you a substantial amount of money by lowering your tax bill--money that can then be invested back into your business to help it grow. But if you interpret the tax code wrong and take deductions that you shouldn't, you're inviting an audit--and potential financial penalties down the road. 5. Get Your Financial House in Order Nothing will slow you down faster than sloppy record keeping. Make sure all your records are current and accurate, and keep everything you might conceivably need. A good rule of thumb is this: if you have data and you're uncertain whether you should keep it... Keep it. Only discard documents and information you're positive has no further use. Generally speaking, the IRS suggests keeping tax-related documents for three years after filing, although the timeframe varies for different criteria. Additionally, it's a good idea to learn about the latest and greatest in technology. Cloud-based tax software and accounting systems can help you keep a close eye on your data and help you make sure that you get everything you're entitled to. 6. Explore Your Options If You Need Additional Time If April 15th is bearing down and you feel like you're not going to make it, there's some good news: the IRS allows businesses to ask for a filing extension. Use Form 7004 to request an extension to file your business income tax. There are some other factors to consider, however. While your extension request might buy you extra time to file, it won't push back your deadline for making a payment. If you fail to pay by April 15, you'll expose your business to the possibility of extra financial penalties and accrued interest. *** Very few people look forward to tax season--and that often goes double for the people responsible for both business and personal taxes. We usually focus on small business loans and small business funding, but we wanted to create this guide to put you in the best position to negotiate next year's taxes with ease. This article was originally published on the Fundera Ledger on June 16, 2016. -- This feed and its contents are the property of The Huffington Post, and use is subject to our terms. It may be used for personal consumption, but may not be distributed on a website.
As the U.S. economy struggles to get more than +2% annual growth out of this business cycle, I think one underlying force holding U.S. growth back is the attrition of women in the active labor force.