Novel Dunia

Data Dan Fakta Situs Pornografi Memang Bertraffik Tinggi

2009-07-13T13:58:00.001-07:00

Di dunia modern saat ini, keberadaan internet memang sudah menjadi sebuah keharusan. Internet sudah seperti miniatur dari dunia itu sendiri.
Walau demikian, ada sebuah fakta menarik d sana. Situs internet yang berbau pornografi adalah situs yang paling di gemari di internet. Menurut sebuah portal, kata kunci pencarian paling sering dimasukan adalah kata "sex, seks, ngentot, video bokep, 3gp ngentot, bokep sma, film ngentot smp, di jual artis ibukota, foto bugil luna maya, aura kasih telanjang, dll."
Data Dan Fakta menarik lain adalah ;
1. 25% kata kunci pencarian di search engine berbau pornografi
2. 35% unduhan, adalah materi porno
3. 12% situs dunia adalah situs pornografi
4. 28.000 visitor b'kunjung ke situs pornografi
5. USA pembuat situs internet t'besar yaitu 86%, dgn penghasilan sekitar 2,6 milyar US Dollar.
Wuaow, bisa kaya mendadak dong hehehe. Selama kita masih menulis kata bokep, bugil, foto telanjang, ngintip atau yang lain di google, Maka situs porno akan terus b'jaya.
Bagaimana, menarik bukan fakta di atas.
Kalo sudah begini mau apa lagi coba, huft.

HISTORY: Full report on the prequel event that preceded UFC 100 on PPV

2009-07-12T12:33:00.001-07:00

UFC 99 is set to air live here this afternoon. If you're watching tonight and want to avoid any spoilers on the event, check back to this report later tonight as the pay-per-view re-airs. For those watching during the day or who want to follow along with the live event, the show starts at the top of the hour. Refresh here throughout the event for round by round results and analysis.

***

-Cue Gladiator and opening video (with lots of subtitles!), it's time for UFC 99: The Comeback!

-The German crowd looks to be fired up and should be a good one tonight. Mike Goldberg opens the show setting up the main event with Rich Franklin and Wanderlei Silva. He then brings in Joe Rogan, who talks about this catch weight being an excellent weight for both guys.

-The rest of the main card is run down quickly as well.

FIGHT ONE: MARCUS DAVIS VS. DAN HARDY (WELTERWEIGHT)

PRE FIGHT: Davis says he spends a lot of every day thinking about how he much he dislikes Dan Hardy. Hardy drops his "fake Irishmen" line and calls that a gimmick for Davis. Davis says the red and black mohawk and trash talking is the gimmick, not being proud of who you are. Davis says he's going to smash Hardy's face to pieces. The time for talking's done, ladies and gentlemen, it's time to get this started.

ROUND ONE: They feel each other out a bit in the early going. Davis throws a left kick. Hardy comes in with a leg kick of his own. Davis throws another kick to the body. Davis comes in with another big body kick and then he shoots in to Hardy on the cage. Hardy holds off the takedown attempt as Davis tries to trip him. Davis throws an inside knee. Hardy drops an arm and Davis throws a few shots in the clinch. Davis throws a few more shots in the clinch and finally drags Hardy to the ground and he immediately gets the mount. Davis starts throwing some shots and Hardy gets Davis to half guard and then to his guard. Davis tries to posture up for some ground and pound. Hardy throws his legs up for a submission attempt but Davis gets out and gets his back. Davis starts throwing some shots to Hardy from his back. Hardy grabs Davis' arms and tries to transition out. Hardy finally gets out of it and lands a knee as they get back to the feet. They separate with Hardy landing a big elbow. He unloads a few more shots but Davis recovers. Hardy gets the clinch and starts dropping foot stomps on Davis. Davis is cut and he gets another takedown but they get right back up. The round comes to a close in the clinch.

Penick's Scorecard: 10-9 Davis. He got the takedowns and did some good ground work. Hardy got in some good damage near the end of the round, though.

ROUND TWO: Left body kick from Davis and Hardy responds with a high kick. He doesn't land it, though. Hardy throws a straight kick and then an inside leg kick. Davis comes in with a leg kick and another body kick. Davis with another body kick and Hardy lands a few shots and Davis responds in kind. Davis gets in a good left hand. Hardy misses and Davis lands the left again. Davis gets a leg kick in. They get to the cage and they start exchanging shots. Hardy comes in with a huge knee that drops Davis but Davis recovers on the ground and pulls guard. Hardy starts throwing shots from the top as Hardy is actively trying to work for something on the ground. Davis grabs an armbar and tries to lock it in. Hardy works out of it nicely and throws a few shots. Hardy throws an elbow and then postures up. Davis throws a few nice shots from the bottom. Davis lands another elbow and the ref stands them up. Davis comes in with a right hand and then clinches on the cage. Hardy grabs the Thai clinch and lands a good knee to the body. Hardy lands a good counter right. Davis lands a huge left hand. Davis then gets a takedown of his own. He starts throwing some shots and then gets to side control. He ends the round throwing shots.

Penick's Scorecard: 10-9 Hardy. Hardy did the most damage with that knee but it was really really close there as Davis came back with some big shots and a late takedown. This round was more like it.

ROUND THREE: Davis lands a left early and Hardy goes down. Davis gets down into Hardy's guard. Davis starts throwing some shots. He lands a really nice short elbow. Davis passes to half guard. Davis throws some shots to the head and the body. Davis goes for and ankle lock. Hardy tries to roll out and Davis grabs a heel hook. Hardy rolls out of that again and finally gets back to his feet. Davis clinches Hardy to the cage. Davis throws a few shots. Hardy turns Davis to the cage and then pulls him down to the ground. Hardy lands a big elbow from Davis' guard. Hardy throws a few more left hands and Davis is cut pretty bad. The ref halts it to check the cut. The restart it with Hardy back in Davis' guard. Hardy tries to posture up and land some shots. He lands a few hammerfists. Davis tries to throw some shots from his back. The ref stands them back up with under a minute left. Hardy lands a left hook. Hardy lands a left kick as Davis lands a left. Hardy throws a high kick and Davis misses a shot. Hardy lands a hook and Davis runs in at him and they clinch as the round ends.

Penick's Scorecard: 10-9 Hardy. The big elbow and more shots landed from Hardy there I think gave him that round after the first half was taken by Davis. I wouldn't be surprised if Davis took it from the first half, but his face was messed up and Hardy did a ton of damage.

WINNER: Hardy via split decision (29-28, 28-29, 29-28)

POST FIGHT: Hardy said at this level of competition you need every advantage you can get and the psychological stuff was all leading up to it, but he respects Davis a lot. Hardy said he doesn't need to try to upset people, the mohawk upsets enough people. He apologized for it going to a decision, he said he wasn't planning on it, but Davis is a big guy so "what can you do?"

STAR RATING: (***-) It wasn't what everyone was expecting, but it was still a good, close fight. Hardy landed some really big shots in that fight, as did Davis, but Hardy was the better man on this night.

RAMIFICATIONS: This is a big win for Hardy, and a bit of a setback for Davis. It was close enough that Davis won't be dropped too far down from where he was on the ladder, but this should bring an immediate step up in competition for Hardy from here on out. Very good showing from him here in Germany.

FIGHT TWO: SPENCER FISHER VS. CAOL UNO (LIGHTWEIGHT)

PRE FIGHT: Uno said he knows Fisher's a tough opponent and he'll put everything into the Octagon. Fisher says he has an advantage with how long Uno's been away from the Octagon. Uno wants to prove he's still one of the top lightweights in the world.

ROUND ONE: Fisher immediately comes out and throws a leg kick. They feel each other out a bit after that. Uno shoots in for a single leg and Fisher sprawls nicely. The audio starts going out a bit here. Uno finally pops back to his feet and presses Fisher against the cage. Fisher turns it around and gets Uno's back to the cage with double underhooks. Fisher throws a few knees to the body and they both start exchanging knees. Uno lands another knee to the body. Fisher tries to break out with an elbow but Uno holds on. Uno then gets Fisher's back to the cage. The crowd starts to boo the clinch on the cage. Yamasaki separates them. Uno lands a shot and Fisher misses a couple in response. Uno gets a right shot in and Fisher lands a left. Fisher lands a big leg kick to Uno's right leg. Fisher lands a big right hook in a short flurry.Uno goes for another leg and Fisher sprawls nicely again. Uno grabs a wrist of Fisher and they clinch on the cage again. Fisher throws a few knees and the round ends with the crowd booing.

Penick's Scorecard: 10-9 Fisher. Really close round but Fisher landed a few good shots and sprawled on the takedown attempts nicely and overall did more with control. Close round though.

ROUND TWO: Fisher throws an early leg kick and lands a left hand but Uno shoots in and takes him down. Fisher moves to the cage and walks himself back up. He lands a knee to the body and gets himself away from Uno. Uno throws a straight kick but Fisher catches it. Uno shoots in again but Fisher sprawls nicely and kicks Uno in the body as he stands back up. Fisher lands a good leg kick. Uno lands a leg kick of his own. He lnads another and then shoots in again. Fisher sprawls but Uno rolls him out and gets into Fisher's guard. Uno tries to posture up but Fisher is defending well. He pushes Uno off of him and gets back to his feet. Uno clinches him again and fisher lands a knee to the body. Fisher takes Uno's back and Uno tried to roll him over but they stand again. They exchange punches against the cage and then clinch. Fisher tries to throw Uno but Uno lands on top of him. Fisher scrambles again and gets back to his feet. This is such an even fight here right now. Uno tries to throw Fisher down but Fisher again stays up. Uno drops and pulls guard and Fisher lands a few shots including some shoulders to the head. Uno gets to his feet and they clinch to finish the round.

Penick's Scorecard: 10-9 Fisher. Even though Uno got a takedown he wasn't able to do much with it. Fisher overall is slightly overtaking Uno but it's extremely close right now. They're almost canceling each other out in every way.

ROUND THREE: Uno immediately shoots after Fisher and they clinch at the cage. He tries to throw Fisher but Fisher throws a few shots and separates. He lands a huge right hand and then a knee. Uno grabs a leg and tries to drag Fisher down. He grabs Fisher's ankles and tries to pull him to his back. Fisher finally works back to his feet. Fisher lands another big knee. Uno again grabs a leg and Fisher holds him off again. He lands a shot to the side of the head as Uno gets back up. Yamasaki separates them from the cage again. Fisher lands a good one two combo. Uno lands a leg kick but slips to his back. Fisher lands a few kicks to the legs of Uno. Fisher lands a huge right hand and then gets Uno to the ground by countering an Uno takedown. Uno gets himself back to his feet. They clinch again and Uno goes for a takedown. Fisher lands a big knee and a few more shots. Uno again drops to get a takedown. He finally gets it and tries to get mount. He starts throwing a few shots and Fisher's in a bit of trouble. Uno starts throwing some more shots and tries to grab a choke. He lets it go and finally gets mount.

Penick's Scorecard: 10-9 Uno. Uno takes the round with that last minute. He did more there than either did at any other point of the fight.

WINNER: Fisher via unanimous decision.

STAR RATING: (**) It was a good chess match fight, but both guys really canceled each other out and it was a stalemate at times. They didn't give the judges scores for some reason there, but Uno likely won the third while losing the first two.

RAMIFICATIONS: We'll see Uno back, but it was a good win for Fisher. His takedown defense was very much improved and this is another step up the lightweight ladder for him.

FIGHT THREE: MIKE SWICK VS. BEN SAUNDERS (WELTERWEIGHT)

ROUND ONE: Saunders came in and pulls guard right away. Swick starts throwing a few shots as Saunders holds him down. Swick tries to throw more shots but Saunders has his body controlled a little bit. Saunders is just holding control as Swick tries to throw punches as he can. He lands a few body punches that are nice. Swick asks Saunders if he's going to "fu**ing hold him all night" and Saunders responds, "why don't you stand back up, bitch?" More of this stalemate and Swick backs out and Saunders lands an upkick. Swick drops back into the guard and finally they are stood up. Saunders lands a big body kick. Swick stalks him down and lands a few shots but Saunders responds with a big one of his own. They clinch on the cage and Saunders lands a few knees. He gets Swick's back to the cage and throws a few more knees to the body. Knee to the leg from Saunders and Swick turns him around. The round ends in the clinch.

Penick's Scorecard: 10-9 Swick. Saunders didn't do anything but hold Swick for the first three minutes. He's going to have to do a lot more than that in this fight.

ROUND TWO: Saunders throws a body kick to start and then a high kick shortly thereafter. Swick comes in with a knee in a clinch and Saunders does the same. Swick trips Saunders up and gets the mount right away but Saunders immediately got back to guard. Swick is getting frustrated from the top as Saunders controls his body well. Saunders throws a few shots from the bottom and then they are stood up. Saunders throws a head kick. They trade shots and knees again. Swick tries to walk Saunders down and he lands a couple shots. Saunders lands a good leg kick and then another knee. Straight kick from Saunders lands. Swick comes in with a huge flurry of punches that takes Saunders to the ground and he finishes him there with the quick hands. The finishing shot was a right to the temple.

WINNER Swick via TKO at 3:47 of the second round.

POST FIGHT: Swick said he wanted to get him tired and then made him feel the power. He gave Saunders credit for being tough. Swick said he wants to fight top guys, he's 9-1 in the UFC now and wants to fight for a title at some point. He thanks his mom for believing in him always while growing up and going through the fight game.

STAR RATING: (**) Weird fight from Saunders there, but a big finish from Swick. I definitely didn't give Swick enough credit into this fight, but those hands are nothing but fast and he's got the power to keep putting guys away.

RAMIFICATIONS: Mike Swick deserves to fight a top guy. Swick vs. Jon Fitch would be an interesting bout for sure. Saunders goes back to the drawing board and is going to need to be much better the next time out.

FIGHT FOUR: MIRKO CRO COP VS. MOSTAPHA AL-TURK (HEAVYWEIGHT)

PRE FIGHT: Cro Cop says he doesn't know if he'll take the heavyweight title, but he'll die trying. He wants to shut the mouth of the people who say he's old or that he's done. Al-Turk says he's going to disappoint a lot of people and pull off the upset of the night.

ROUND ONE: Al-Turk comes out swinging. He lands a right hand and a few leg kicks. He comes for a takedown and Cro Cop threw him off. Al-Turk lands a left hand. Al-Turk misses a left and Cro Cop lands a left of his own. Cro Cop lands another straight left as Al-Turk comes in. Cro Cop feigns the left high kick. Al-Turk lands another leg kick. Cro Cop lands another straight left. Al-Turk again came in with a few punches but they don't land. Straight left again from Cro Cop. Cro Cop pushes forwartd with a huge left. Cro Cop keeps chasing him down with shot after shot and Al-Turk goes down. He recovers and Cro Cop lets him back up. Cro Cop accidentally pokes Al Turk in the eye and the ref didn't see it. Cro Cop keeps throwing shots and lands a few more that finish the fight. Unfortunate finish.

WINNER: Cro Cop via TKO at 3:06 of the first round.

POST FIGHT: Cro Cop said he felt good and was satisfied with his performance. He said it's exactly five months after the surgery. Cro Cop apologizes for the eye poke, it wasn't intentional. Cro Cop grabs the mic and says something to the crowd in Croatian.

STAR RATING: (**) Al-Turk was game, but Cro Cop had him on the ropes even before the eye poke. It was unfortunate that the eye poke played a role in the finish, as Cro Cop was on his way to doing that anyway without it.

RAMIFICATIONS: That fight's not necessarily a sign that Cro Cop is back, but it's a positive step in the right direction for him. Al-Turk may get one more shot in the UFC because of the eye poke, but he also may be on the way out.

-We get the first hype video for UFC 100. Cannot wait for that.

FIGHT FIVE: CAIN VELASQUEZ VS. CHEICK KONGO (HEAVYWEIGHT)

PRE FIGHT: Joe Rogan and Dana White sing Velasquez's praises here. Kongo says this fight will be war, and he will win. Dana says the winner immediately shoots himself to the top of the heap in the heavyweight division.

ROUND ONE: Velasquez comes right after Kongo. Kongo lands a couple of jabs and then rocks him with a big right. Kongo lands another shot that staggers Velasquez and Velasquez shoots in and takes him down. Kongo tries to work out of it and almost gets on top of Velasquez. Velasquez stays on him. Velasquez moves to mount and Kongo gives up his back. Velasquez almost gets a choke in but Kongo gives him the mount again. Kongo moves back to his feet but Velasquez picks him up and slams him down. Velasquez starts beating up Kongo on the ground as Kongo struggles. Velasquez keeps throwing shots and Kongo keeps struggling. Velasquez is completely controlling Kongo right now and throwing shots. Kongo again gets back to his feet but Velasquez picks him up again and drops him. Velasquez gets to mount and Kongo gives up his back again. He gets onto his knees but Velasquez is relentless. Velasquez throws a few more shots as Kongo grabs his leg and tries to move up. Kongo gets back to his feet and lands a knee as the round ends.

Penick's Scorecard: 10-9 Velasquez. That was damned impressive after Kongo rocked him that he was able to dominate from then on. Kongo's going to need to find a way to keep this on the ground.

ROUND TWO: Velasquez backs Kongo down right away and lands a few shots. Kongo drops Velasquez with a shot again and starts swinging for the fences but can't land another. He clinches Velasquez against the cage. Velasquez went for the throw but Kongo held it off. Velasquez gets out and takes Kongo down again and Kongo gives up his back. Velasquez throws a knee to the body and a few punches to the head. He starts throwing some more shots to the side of Kongo's head. Kongo has no answer for this. Velasquez keeps throwing shots. Kongo tried to stand up and Velasquez kept him down again. He keeps throwing shots and Kongo tries to stand up and throw elbows. As soon as he gets to his feet Velasquez took him down again. Velasquez tries to get mount again. Kongo throws a nice elbow from the bottom. Velasquez throws another big knee to the body as he's got the back side mount. Velasquez stays on him throwing shots and beating him up. More big knees to the body. Kongo's getting his ass kicked here right now. Another big knee to the body. Kongo's just trying to survive now as Velasquez moves him over and gets side control. He moves back to mount and stays on top as the round ends.

Penick's Scorecard: 10-9 Velazquez. Almost an identical round to the first with Kongo dropping him and then getting taken down and beat up.

ROUND THREE: Velasquez comes right out at Kongo. Kongo lands another big shot and Velasquez shoots in. Kongo sprawls and gets Velasquez down but Cain pops back up and gets to the same back side control position on Kongo. Velasquez unleashes shot after shot in identical fashion to the first two. Velasquez keeps throwing shots. Velasquez pulls Kongo to the ground and tries to get mount but Kongo gets himself back to his knees. Velasquez keeps throwing these shots and Kongo gets himself back up. He stuffs a takedown and throws a couple of knees in the clinch. Kongo lands a few shots and rocks Velasquez again and Velasquez gets him down again and gets side control. He tries to trap an arm for the crucifix. He gives that up and gets to the full mount. He lands a good elbow and some more shots in there but Kongo is trying to throw shots from the bottom. Velasquez finishes the round on top throwing a ton of shots to Kongo.

Penick's Scorecard: 10-9 Velasquez. More of the same in that round. He couldn't finish Kongo, but he beat the hell out of him for three rounds after taking some big shots of his own.

WINNER: Velasquez via unanimous decision.

POST FIGHT: Velasquez said the performance wasn't good enough for him. He said he could have done better. He said he took those big heavy shots and he said he needs to get tons better. He thanked Kongo for taking the fight on short notice.

STAR RATING: (***) That was an exciting fight in spurts but for the most part was Velasquez beating up Kongo without being able to finish him. He answered the question of whether he had a chin though.

RAMIFICATIONS: I don't think that performance puts Velasquez in line for a title shot, because while he was able to control Kongo throughout, he was rocked by some big shots and against a heavyweight with a better ground game that would have been a different fight. Cheick Kongo's not going to get a heavyweight title shot anytime soon. He was terribly outclassed on the ground and couldn't take advantage when he hurt Velasquez multiple times. Perhaps Velasquez can be lined up against the loser of Mir-Lesnar or even take on Shane Carwin down the line, but he's not ready for a title shot yet, and I think he even was thinking that in his post fight interview when he talked about needing to get a lot better. Give Kongo tons of credit for not giving up in that one, but he was simply outclassed by a phenomenal wrestler. Big win for Velasquez, but he still needs to get better before getting a title shot.

MAIN EVENT FIGHT SIX: RICH FRANKLIN VS. WANDERLEI SILVA (CATCH WEIGHT)

PRE FIGHT: Franklin says he prefers to stay on his feet. He says it's the first time fighting someone who wants to throw down so he's looking forward to it. They run down the reasoning for the catchweight with Rich moving up and Wanderlei heading down. No more, it's time to fight.

ROUND ONE: Rich walks Wanderlei down a bit as they feel each other out. Franklin feigns a right. Franklin goes for a shot and Wanderlei missed a counter shot. Franklin gets in with a straight left. Silva throws a leg kick. Rich gets in with another left. Silva lands a right and Franklin backs out. Franklin comes in with a left and right combo. Franklin lands a body kick and Silva counters with a punch. Silva goes for a high kick that just grazes Franklin. Silva lands a body kick. Franklin lands a big left and then a right and then goes for a body kick. Silva catches the body kick and takes Franklin down. Silva tries to posture up for a shot. Franklin throws a few shots from the bottom. Silva lands a few good ones from the top. Franklin lands a couple of good punches from the bottom and works his way to his feet. Silva tries to hop into a guillotine and Franklin throws him off and gets on top. Rich starts throwing shots from the top and lands a bunch more as Silva works back to the feet. Rich lands a few more shots as the round closes.

Penick's Scorecard: 10-9 Franklin. He did a lot more in that round overall with Octagon control and picking shots. Despite the takedown, Rich landed more and hurt Silva in that round.

ROUND TWO: Wanderlei comes forward early here. He throws a high kick and Franklin landed a punch. Franklin went for a high kick and Silva almost caught it. Franklin landed a nice right and Wanderlei got in a body kick. They exchange shots with both landing a couple of solid shots. Inside leg kick from Franklin. Silva gets a good right hand shot. Franklin lands a quick flurry and Silva lands a few shots in response. Rich drops Wanderlei with a right but Silva gets right back to his feet. Silva goes for a high kick but Franklin blocks it. Inside leg kick lands from Franklin. They trade shots with both landing punches to the head. Franklin with a big right hand. Silva lands a good shot but comes in too eager and misses a shot. Franklin lands a good jab. Franklin comes in for another shot. Silva catches another body kick and lands a punch. Silva throws the high kick again. Silva lands a flurry that rocks Franklin. They start swinging wildly. Silva's landing some good stuff here. Franklin buckled again but he recovers to throw some more shots of his own. He slipped on a high kick but Silva slipped too. They end the round with a quick flurry in the last ten seconds.

Penick's Scorecard: 10-9 Silva. Silva did a bunch of damage in that round and had Franklin on the ropes for a minute.

ROUND THREE: They show each other respect to start the third here. They come in and throw bombs at each other. Rich lands a good right. Silva comes in with a big shot. Franklin lands another big punch. Franklin lands a big straight left. He lands a body kick and a left. He barely misses a big left. He lands a good right jab and then a kick but the kick goes low. Silva shakes it off and they restart. Franklin again gets in with a combo. Big flurry again from Franklin as Silva swings wildly and misses. Silva grabs a Thai clinch and lands a knee and then plays to the crowd a bit. Franklin lands a couple more shots. Rich lands a big right. Rich misses a left and then blocks a high kick. Franklin with another good body kick. He lands a right jab. Franklin throws a left and slips. Franklin throws a body shot. Silva runs Rich to the cage and tries to throw a bunch of shots but Franklin avoids nicely. Franklin takes him down. Silva moves himself to his feet and Franklin throws a few shots. Silva throws elbows with Franklin on his back as Rich throws punches and the round comes to a close.

Penick's Scorecard: Franklin 10-9. Silva was throwing wildly but he wasn't landing on a lot of it. Franklin landed his spots and got a late takedown to seal it.

WINNER: Franklin via unanimous decision.

POST FIGHT: Franklin gave Silva credit for being a great warrior and too tough to go down from what he was throwing. Franklin agreed with Rogan that if there was a 195 lb. weight class he'd fight there, but until then he'll stay at 205. Wanderlei mumbles something about the crowd. He says his fans are his victory, and he says they are the reason he's still there today. He says he feels well, and says it's the best event in the world. He mumbles something more about Dana, Lorenzo and Frank as well.

STAR RATING: (***+) That was a high energy, back and forth fight. Both fighters looked really good and both fighters had some shining moments in the fight.

RAMIFICATIONS: Well, if Wanderlei can successfully make the cut to 185 lbs he may be able to continue his career for awhile. This was a win Franklin needed to get back on track and he fought a great fight. He's a fighter that can fight his way back up the ladder for an eventually shot in the deep waters of the Light Heavyweight Division.

-Terry Etim was given "Submission of the Night" on the undercard.

-That's the show for today. Thanks for checking out our report this afternoon (or tonight if you're watching the replay). It wasn't quite up to what many expected the show could be, but Franklin and Silva gave the fans an exciting back and forth main event and Cain Velasquez, Mike Swick and Mirko Cro Cop all had good performances of their own. Stick around for fallout from this show and more as we head towards next weekend's Strikeforce Challengers event and Ultimate Fighter season nine finale. Check back right here on MMATorch.com!

Results: UFC 100 Video Replay, Brock Lesnar vs Frank Mir 2

2009-07-12T12:30:00.000-07:00

There were 2 rematches that were hyped. One was between Brock Lesnar and Frank Mir. The second rematch was between Georges St. Pierre and Thiago Alves.

Lesnar stopped Frank Mir in the second round on the milestone UFC 100 card Saturday night. Pierre was dominant in defending his welterweight title against Thiago Alves via decision.

From the card: Dan Henderson knocked out English middleweight Michael Bisping with a thundering right in the second round.

UFC Hall of Famer Mark (The Hammer) Coleman outmuscled light-heavyweight Stephan Bonnar en route to an upset win.

Canadian welterweight T.J. Grant (14-3) lost a unanimous decision to South Korean Dong Hyun (Stun Gun) Kim (12-0-1 with one no contest).

Alan (The Talent) Belcher lost a split decision to Yoshihiro Akiyama. Play-by-play here. Complete results can be found here.

Some video below (Hurry, won't last)

Fun while it lasted: Porsche Panamera Turbo reportedly tops Cadillac CTS-V's 'Ring record

2009-07-12T12:29:00.000-07:00

2010 Porsche Panamera – Click above for high-res image gallery

It's been just over a year since Cadillac captured the title of fastest production four-door car when John Heinricy circulated the Nürburgring's north loop with a CTS-V in under eight minutes. Considering the pace of leap-frogging between the Nissan GT-R, Corvette ZR1 and Viper ACR it's a bit surprising that it took this long for someone to top the super-Caddy. What's not surprising is that it was a Porsche that finally outran the CTS-V.

Now that the four-door Porsche Panamera has been thrust upon the world, it was only a matter of time before one the test drivers from Weissach brought the crown back to the fatherland. The 500-horsepower Panamera Turbo lapped the Nordschleife in 7 minutes, 56 seconds, 3 seconds faster than the Cadillac.

When Heinricy set his 7:59 time last year, it was done in an automatic CTS-V in a single hot lap at the end of a test session. With any luck, we'll see Heinricy or perhaps one of the Corvette C6.R drivers like Johnny O'Connell head back to the Eiffel mountains for another go.

Gilligan's Island tech? Coconut oil-fueled, bamboo taxi

2009-07-12T12:28:00.000-07:00

Bamboo Taxi - Click above for a high-res image gallery

Increasing powertrain efficiency is just one area in which vehicles' environmental impact can be lessened. A significant portion of the total energy used to operate the vehicle over its lifetime comes from sourcing and processing raw materials into individual vehicle components, as well as transporting finished vehicles to their end customers.

With this in mind, new taxis based on renewable materials are being built and used ~~on Gilligan's Island~~ in the Filipino town of Tabontabon. The bodywork is made entirely from bamboo -- a grass which, in addition to being strong and lightweight, grows back after it's harvested. Don't expect to see this on the list of IIHS Top Safety Picks anytime soon, but as a low-speed vehicle for use in rural areas, it's an interesting alternative. Even the fuel is renewable, as the engines in these vehicles are powered by coconut oil-based biodiesel. Plus, if you're lucky, maybe you'll be able to split a fare with Ginger or Mary Ann on the way to the Professor's hut.

Arturo Gatti Dead-Amanda Gatti Held As Suspect

2009-07-12T12:27:00.000-07:00

July 12, 2009

Arturo Gatti Dead-Amanda Gatti Held As Suspect and authorities state that his wife is the main suspect in the murder.

Arturo Gatti, 37, was found dead in a hotel room at the seaside resort of Porto de Galinhas in northeastern Brazil on Saturday morning on July 11th, 2009.

The Gatti’s arrived on Friday, July 10th, 2009 for a second honeymoon with their 10 month old son.

(pic) I have looked all over the Internet and this is the only Photo of Amanda Gatti I could find. Which makes me wonder it if is her…

Brazilian authorities have revealed that Arturo Gatti’s wife, Amanda Rodrigues, 23, is one of the main suspects in his murder. They believe her information about the murder to be inconsistent and sufficient grounds for suspicion.

Arturo Gatti Dead-Amanda Gatti Held As Suspect and Rodrigues-Gatti has told the authorities, that she and her husband were involved in a heated argument on Friday night in a Brazilian bar. She then states that Arturo was drunk by the time they returned to the hotel.

Arturo Gatti was found in his underwear with a wound to the back of his head and marks on his neck, which police beleive came from Amanda purse strap.

Police Reports also indicate that police found a blood stained purse strap, that they believe may have been used to strangle Arturo Gatti.

Ex World Champion Boxer Arturo Gatti was due in New York next week to testify in a lawsuit filed against the New York State Athletic commission by a former boxing opponent, Joey Gamache. This suit resulted from a 2000 fight that left Gamache with permanent brain damage from head trauma, in a flight where Gatti was 19 pounds over weight.

Arturo Gatti Dead-Amanda Gatti Held As Suspect is just the icing to the cake of this horrible death in Brazil.

Artuto Gatti's wife, Amanda Rodrigues in police custody; Gatti was reportedly found strangled

2009-07-12T12:25:00.000-07:00

Artuto Gatti's wife, Amanda Rodrigues is now in police custody. She is a suspect following the death and possible murder of her husband Artuto Gatti. Photo: AP Photo/Mary Godleski/file

Artuto Gatti's wife, Amanda Rodrigues in police custody; Gatti was found dead yesterday, he was reportedly strangled with a purse strap

Artuto Gatti's wife, Amanda Rodrigues is now in police custody. Police interrogated Gatti's wife and she reportedly made contradictory statements during questioning. Gatti's wife, Amanda, is now a suspect in her husband's death

The AP reported, a spokeswoman for the Pernambuco state civil police says Gatti was apparently strangled with the strap of a purse, which was found with blood stains at the scene.

According to a friend of Aruto Gatti and Amanda, the couple was having problems and were possible going to separate. Acelino "Popo" Freitas told the G1 Web site of Brazil's largest TV network Globo that he was a close friend of Gatti and his wife, and that he "knew they were having some sort of problem and were about to separate.", the AP reported yesterday.

Did Amanda Rodrigues Gatti murder her husband with their child nearby? We will have to wait for the police investigation to find out the answer.

Legendary boxer Arturo Gatti was found dead yesterday in a seaside resort in Porto de Galinhas, Brazil. Arturo Gatti, his wife Amanda and 10 month old where taking a second honeymoon in Brazil when his death took place.

Amanda Gatti photos and mugshots are nowhere to be found online yet. As pictures become available to us, we will post them.

If you are wondering, Amanda is 23 years old and Artuto Gatti was 37 years old.

Source

'Calm voting' in Indonesia election

2009-07-08T10:38:00.001-07:00

8 July 2009 07:50am

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Indonesians voted calmly in their emerging democracy's second direct presidential election, with the incumbent expected to win a single-round victory on the back of recent economic and political stability.

An unofficial quick count at 2,000 polling stations with a fifth of ballots counted gave President Susilo Bambang Yudhoyono 54% of the vote, which would be enough to avoid a runoff in September.

Megawati Sukarnoputri, a former president whose father was the first leader of Indonesia, was second at 24%, with Vice President Jusuf Kalla at 22%.

The preliminary result was based on ballots from all 33 provinces and was conducted by the Indonesian Survey Circle, which has accurately forecast previous elections, and broadcast on the TVOne television broadcaster.

Yudhoyono tipped to win Indonesian election

2009-07-08T10:36:00.001-07:00

By Jakarta correspondent Geoff Thompson

Posted Tue Jul 7, 2009 6:21pm AEST
Updated Tue Jul 7, 2009 7:43pm AEST

Hundreds of thousand of police have been deployed across Indonesia ahead of tomorrow's presidential elections and last-minute disputes over voter lists have been settled.

Incumbent President Susilo Bambang Yudhoyono is widely expected to be re-elected tomorrow with reputable polls suggesting that he could win about 63 per cent of the vote.

That would see him avoid a run-off election in September and also become the first leader in democratic Indonesia to be elected to a second five-year term.

Campaigning with a slogan which translates as "more of the same", the President affectionately known as SBY has benefited from a period of political stability and solid economic growth, even in the face of the global economic crisis.

His administration's attempts to tackle Indonesia's endemic culture of corruption have also won praise.

Apart from an attempt by rivals to make an issue out of whether candidates wives wore headscarves, religious issues have hardly featured in the campaign.

Indonesia leader set for poll win

2009-07-08T10:32:00.000-07:00

Profiles: Election candidates

Indonesian President Susilo Bambang Yudhoyono appears on course for re-election with a large majority, exit polls suggest.

They say he won about 60% of the vote in Wednesday's elections - enough of a margin to avoid a run-off in September.

Former President Megawati Sukarnoputri secured about a quarter of the vote, with Vice-President Jusuf Kalla in third place, the polls show.

The vote passed off peacefully across the country's thousands of islands.

A controversy over voter lists marred the run-up to the poll, amid claims that duplicate names and even the names of dead people were appearing on the electoral rolls.

Full official results are not expected for a week or more.

'Flaws'

Polls in Indonesia closed at 0600 GMT on Wednesday.

Extra police were on standby in the country's easternmost region, Papua, amid fears of a repeat of the recent violence linked to separatist groups.

Voters had their fingers inked to show they had cast their ballot

However, no major problems were reported there or in the rest of Indonesia - a huge archipelago spanning three time zones and some 17,000 islands.

But Prabowo Subianto, Ms Megawati's running mate, denounced alleged flaws in the electoral register.

He said he did not believe the early count would reflect the final result.

'People's day'

This was only the second direct presidential election since the fall of the Suharto dictatorship in 1998, and about 170 million people were eligible to vote.

To avoid a run-off, Mr Yudhoyono needs more than 50% of the vote, and 20% in all 33 provinces.

"Today is the people's day," he told reporters after casting his vote in the town of Bogor, on Java island.

The 59-year-old former general was elected in Indonesia's first direct election in 2004, defeating then-President Megawati.

He has been boosted by the success of the economy and a corruption-free image, correspondents say.

Job Outlook

2009-07-01T09:38:00.000-07:00

Average employment growth is projected, but job competition is expected to be keen.

Employment change. Employment of lawyers is expected to grow 11 percent during the 2006-16 decade, about as fast as the average for all occupations. The growth in the population and in the level of business activity is expected create more legal transactions, civil disputes, and criminal cases. Job growth among lawyers also will result from increasing demand for legal services in such areas as health care, intellectual property, venture capital, energy, elder, antitrust, and environmental law. In addition, the wider availability and affordability of legal clinics should result in increased use of legal services by middle-income people. However, growth in demand for lawyers will be constrained as businesses increasingly use large accounting firms and paralegals to perform some of the same functions that lawyers do. For example, accounting firms may provide employee-benefit counseling, process documents, or handle various other services previously performed by a law firm. Also, mediation and dispute resolution increasingly are being used as alternatives to litigation.

Job growth for lawyers will continue to be concentrated in salaried jobs, as businesses and all levels of government employ a growing number of staff attorneys. Most salaried positions are in urban areas where government agencies, law firms, and big corporations are concentrated. The number of self-employed lawyers is expected to grow slowly, reflecting the difficulty of establishing a profitable new practice in the face of competition from larger, established law firms. Moreover, the growing complexity of law, which encourages specialization, along with the cost of maintaining up-to-date legal research materials, favors larger firms.

Job prospects. Competition for job openings should continue to be keen because of the large number of students graduating from law school each year. Graduates with superior academic records from highly regarded law schools will have the best job opportunities. Perhaps as a result of competition for attorney positions, lawyers are increasingly finding work in less traditional areas for which legal training is an asset, but not normally a requirement—for example, administrative, managerial, and business positions in banks, insurance firms, real estate companies, government agencies, and other organizations. Employment opportunities are expected to continue to arise in these organizations at a growing rate.

As in the past, some graduates may have to accept positions outside of their field of interest or for which they feel overqualified. Some recent law school graduates who have been unable to find permanent positions are turning to the growing number of temporary staffing firms that place attorneys in short-term jobs. This service allows companies to hire lawyers on an “as-needed” basis and permits beginning lawyers to develop practical skills.

Because of the keen competition for jobs, a law graduate’s geographic mobility and work experience assume greater importance. The willingness to relocate may be an advantage in getting a job, but to be licensed in another State, a lawyer may have to take an additional State bar examination. In addition, employers increasingly seek graduates who have advanced law degrees and experience in a specialty, such as tax, patent, or admiralty law.

Job opportunities often are adversely affected by cyclical swings in the economy. During recessions, demand declines for some discretionary legal services, such as planning estates, drafting wills, and handling real estate transactions. Also, corporations are less likely to litigate cases when declining sales and profits restrict their budgets. Some corporations and law firms will not hire new attorneys until business improves, and these establishments may even cut staff to contain costs. Several factors, however, mitigate the overall impact of recessions on lawyers; during recessions, for example, individuals and corporations face other legal problems, such as bankruptcies, foreclosures, and divorces requiring legal action.

For lawyers who wish to work independently, establishing a new practice will probably be easiest in small towns and expanding suburban areas. In such communities, competition from larger, established law firms is likely to be less than in big cities, and new lawyers may find it easier to establish a reputation among potential clients.

Projections Data	[About this section]	Back to Top

Projections data from the National Employment Matrix
Occupational title	SOC Code	Employment, 2006	Projected employment, 2016	Change, 2006-16		Detailed statistics
Occupational title	SOC Code	Employment, 2006	Projected employment, 2016	Number	Percent	Detailed statistics
Lawyers	23-1011	761,000	844,000	84,000	11	PDF	zipped XLS
NOTE: Data in this table are rounded. See the discussion of the employment projections table in the Handbook introductory chapter on Occupational Information Included in the Handbook.

Earnings	[About this section]	Back to Top

In May 2006, the median annual earnings of all wage-and-salaried lawyers were $102,470. The middle half of the occupation earned between $69,910 and $145,600. Median annual earnings in the industries employing the largest numbers of lawyers in May 2006 were:

Management of companies and enterprises	$128,610
Federal Government	119,240
Legal services	108,100
Local government	78,810
State government	75,840

Salaries of experienced attorneys vary widely according to the type, size, and location of their employer. Lawyers who own their own practices usually earn less than those who are partners in law firms. Lawyers starting their own practice may need to work part time in other occupations to supplement their income until their practice is well established.

Median salaries of lawyers 9 months after graduation from law school in 2005 varied by type of work, as indicated in table 1.

Table 1. Median salaries of lawyers 9 months after graduation, 2005
Type of work
All graduates	$60,000
Private practice	85,000
Business	60,000
Government	46,158
Academic/judicial clerkships	45,000
Footnotes: (NOTE) Source: National Association of Law Placement

Most salaried lawyers are provided health and life insurance, and contributions are made to retirement plans on their behalf. Lawyers who practice independently are covered only if they arrange and pay for such benefits themselves.

For the latest wage information:

The above wage data are from the Occupational Employment Statistics (OES) survey program, unless otherwise noted. For the latest National, State, and local earnings data, visit the following pages:

Lawyers

Employment of lawyer

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Lawyers held about 761,000 jobs in 2006. Approximately 27 percent of lawyers were self-employed, practicing either as partners in law firms or in solo practices. Most salaried lawyers held positions in government, in law firms or other corporations, or in nonprofit organizations. Most government-employed lawyers worked at the local level. In the Federal Government, lawyers worked for many different agencies but were concentrated in the Departments of Justice, Treasury, and Defense. Many salaried lawyers working outside of government were employed as house counsel by public utilities, banks, insurance companies, real estate agencies, manufacturing firms, and other business firms and nonprofit organizations. Some also had part-time independent practices, while others worked part time as lawyers and full time in another occupation.

A relatively small number of trained attorneys work in law schools, and are not included in the employment estimate for lawyers. Most are faculty members who specialize in one or more subjects; however, some serve as administrators. Others work full time in nonacademic settings and teach part time. (For additional information, see the Handbook section on teachers—postsecondary.)

Training, Other Qualifications, and Advancement

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Formal requirements to become a lawyer usually include a 4-year college degree, 3 years of law school, and passing a written bar examination; however, some requirements may vary by State. Competition for admission to most law schools is intense. Federal courts and agencies set their own qualifications for those practicing before or in them.

Education and training. Becoming a lawyer usually takes 7 years of full-time study after high school—4 years of undergraduate study, followed by 3 years of law school. Law school applicants must have a bachelor’s degree to qualify for admission. To meet the needs of students who can attend only part time, a number of law schools have night or part-time divisions.

Although there is no recommended “prelaw” undergraduate major, prospective lawyers should develop proficiency in writing and speaking, reading, researching, analyzing, and thinking logically—skills needed to succeed both in law school and in the law. Regardless of major, a multidisciplinary background is recommended. Courses in English, foreign languages, public speaking, government, philosophy, history, economics, mathematics, and computer science, among others, are useful. Students interested in a particular aspect of law may find related courses helpful. For example, prospective patent lawyers need a strong background in engineering or science, and future tax lawyers must have extensive knowledge of accounting.

Acceptance by most law schools depends on the applicant’s ability to demonstrate an aptitude for the study of law, usually through undergraduate grades, the Law School Admission Test (LSAT), the quality of the applicant’s undergraduate school, any prior work experience, and sometimes, a personal interview. However, law schools vary in the weight they place on each of these and other factors.

All law schools approved by the American Bar Association require applicants to take the LSAT. As of 2006, there were 195 ABA-accredited law schools; others were approved by State authorities only. Nearly all law schools require applicants to have certified transcripts sent to the Law School Data Assembly Service, which then submits the applicants’ LSAT scores and their standardized records of college grades to the law schools of their choice. The Law School Admission Council administers both this service and the LSAT. Competition for admission to many law schools—especially the most prestigious ones—is usually intense, with the number of applicants greatly exceeding the number that can be admitted.

During the first year or year and a half of law school, students usually study core courses, such as constitutional law, contracts, property law, torts, civil procedure, and legal writing. In the remaining time, they may choose specialized courses in fields such as tax, labor, or corporate law. Law students often gain practical experience by participating in school-sponsored legal clinics; in the school’s moot court competitions, in which students conduct appellate arguments; in practice trials under the supervision of experienced lawyers and judges; and through research and writing on legal issues for the school’s law journals.

A number of law schools have clinical programs in which students gain legal experience through practice trials and projects under the supervision of lawyers and law school faculty. Law school clinical programs might include work in legal aid offices, for example, or on legislative committees. Part-time or summer clerkships in law firms, government agencies, and corporate legal departments also provide valuable experience. Such training can lead directly to a job after graduation and can help students decide what kind of practice best suits them. Law school graduates receive the degree of juris doctor (J.D.), a first professional degree.

Advanced law degrees may be desirable for those planning to specialize, research, or teach. Some law students pursue joint degree programs, which usually require an additional semester or year of study. Joint degree programs are offered in a number of areas, including business administration or public administration.

After graduation, lawyers must keep informed about legal and nonlegal developments that affect their practices. In 2006, 43 States and jurisdictions required lawyers to participate in mandatory continuing legal education. Many law schools and State and local bar associations provide continuing education courses that help lawyers stay abreast of recent developments. Some States allow continuing education credits to be obtained through participation in seminars on the Internet.

Licensure. To practice law in the courts of any State or other jurisdiction, a person must be licensed, or admitted to its bar, under rules established by the jurisdiction’s highest court. All States require that applicants for admission to the bar pass a written bar examination; most States also require applicants to pass a separate written ethics examination. Lawyers who have been admitted to the bar in one State occasionally may be admitted to the bar in another without taking another examination if they meet the latter jurisdiction’s standards of good moral character and a specified period of legal experience. In most cases, however, lawyers must pass the bar examination in each State in which they plan to practice. Federal courts and agencies set their own qualifications for those practicing before or in them.

To qualify for the bar examination in most States, an applicant must earn a college degree and graduate from a law school accredited by the American Bar Association (ABA) or the proper State authorities. ABA accreditation signifies that the law school, particularly its library and faculty, meets certain standards. With certain exceptions, graduates of schools not approved by the ABA are restricted to taking the bar examination and practicing in the State or other jurisdiction in which the school is located; most of these schools are in California.

Although there is no nationwide bar examination, 48 States, the District of Columbia, Guam, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands require the 6-hour Multistate Bar Examination (MBE) as part of their overall bar examination; the MBE is not required in Louisiana or Washington. The MBE covers a broad range of issues, and sometimes a locally prepared State bar examination is given in addition to it. The 3-hour Multistate Essay Examination (MEE) is used as part of the bar examination in several States. States vary in their use of MBE and MEE scores.

Many States also require Multistate Performance Testing to test the practical skills of beginning lawyers. Requirements vary by State, although the test usually is taken at the same time as the bar exam and is a one-time requirement.

In 2007, law school graduates in 52 jurisdictions were required to pass the Multistate Professional Responsibility Examination (MPRE), which tests their knowledge of the ABA codes on professional responsibility and judicial conduct. In some States, the MPRE may be taken during law school, usually after completing a course on legal ethics.

Other qualifications. The practice of law involves a great deal of responsibility. Individuals planning careers in law should like to work with people and be able to win the respect and confidence of their clients, associates, and the public. Perseverance, creativity, and reasoning ability also are essential to lawyers, who often analyze complex cases and handle new and unique legal problems.

Advancement. Most beginning lawyers start in salaried positions. Newly hired attorneys usually start as associates and work with more experienced lawyers or judges. After several years, some lawyers are admitted to partnership in their firm, which means they are partial owners of the firm, or go into practice for themselves. Some experienced lawyers are nominated or elected to judgeships. (See the section on judges, magistrates, and other judicial workers elsewhere in the Handbook.) Others become full-time law school faculty or administrators; a growing number of these lawyers have advanced degrees in other fields as well.

Some attorneys use their legal training in administrative or managerial positions in various departments of large corporations. A transfer from a corporation’s legal department to another department often is viewed as a way to gain administrative experience and rise in the ranks of management.

Nature of the Work of lawyer

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The legal system affects nearly every aspect of our society, from buying a home to crossing the street. Lawyers form the backbone of this system, linking it to society in numerous ways. They hold positions of great responsibility and are obligated to adhere to a strict code of ethics.

Lawyers, also called attorneys, act as both advocates and advisors in our society. As advocates, they represent one of the parties in criminal and civil trials by presenting evidence and arguing in court to support their client. As advisors, lawyers counsel their clients about their legal rights and obligations and suggest particular courses of action in business and personal matters. Whether acting as an advocate or an advisor, all attorneys research the intent of laws and judicial decisions and apply the law to the specific circumstances faced by their clients.

The more detailed aspects of a lawyer’s job depend upon his or her field of specialization and position. Although all lawyers are licensed to represent parties in court, some appear in court more frequently than others. Trial lawyers, who specialize in trial work, must be able to think quickly and speak with ease and authority. In addition, familiarity with courtroom rules and strategy is particularly important in trial work. Still, trial lawyers spend the majority of their time outside the courtroom, conducting research, interviewing clients and witnesses, and handling other details in preparation for a trial.

Lawyers may specialize in a number of areas, such as bankruptcy, probate, international, elder, or environmental law. Those specializing in environmental law, for example, may represent interest groups, waste disposal companies, or construction firms in their dealings with the U.S. Environmental Protection Agency and other Federal and State agencies. These lawyers help clients prepare and file for licenses and applications for approval before certain activities may occur. Some lawyers specialize in the growing field of intellectual property, helping to protect clients’ claims to copyrights, artwork under contract, product designs, and computer programs. Other lawyers advise insurance companies about the legality of insurance transactions, guiding the company in writing insurance policies to conform to the law and to protect the companies from unwarranted claims. When claims are filed against insurance companies, these attorneys review the claims and represent the companies in court.

Most lawyers are in private practice, concentrating on criminal or civil law. In criminal law, lawyers represent individuals who have been charged with crimes and argue their cases in courts of law. Attorneys dealing with civil law assist clients with litigation, wills, trusts, contracts, mortgages, titles, and leases. Other lawyers handle only public-interest cases—civil or criminal—concentrating on particular causes and choosing cases that might have an impact on the way law is applied. Lawyers are sometimes employed full time by a single client. If the client is a corporation, the lawyer is known as “house counsel” and usually advises the company concerning legal issues related to its business activities. These issues might involve patents, government regulations, contracts with other companies, property interests, or collective bargaining agreements with unions.

A significant number of attorneys are employed at the various levels of government. Some work for State attorneys general, prosecutors, and public defenders in criminal courts. At the Federal level, attorneys investigate cases for the U.S. Department of Justice and other agencies. Government lawyers also help develop programs, draft and interpret laws and legislation, establish enforcement procedures, and argue civil and criminal cases on behalf of the government.

Other lawyers work for legal aid societies—private, nonprofit organizations established to serve disadvantaged people. These lawyers generally handle civil, rather than criminal, cases.

Lawyers increasingly use various forms of technology to perform more efficiently. Although all lawyers continue to use law libraries to prepare cases, most supplement conventional printed sources with computer sources, such as the Internet and legal databases. Software is used to search this legal literature automatically and to identify legal texts relevant to a specific case. In litigation involving many supporting documents, lawyers may use computers to organize and index material. Lawyers must be geographically mobile and able to reach their clients in a timely matter, so they might use electronic filing, web and videoconferencing, and voice-recognition technology to share information more effectively.

Work environment. Lawyers do most of their work in offices, law libraries, and courtrooms. They sometimes meet in clients’ homes or places of business and, when necessary, in hospitals or prisons. They may travel to attend meetings, gather evidence, and appear before courts, legislative bodies, and other authorities. They may also face particularly heavy pressure when a case is being tried. Preparation for court includes understanding the latest laws and judicial decisions.

Salaried lawyers usually have structured work schedules. Lawyers who are in private practice may work irregular hours while conducting research, conferring with clients, or preparing briefs during nonoffice hours. Lawyers often work long hours; of those who work full time, about 37 percent work 50 hours or more per week.

Trial Lawyers Fighting to Protect Your Rights

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If you have been injured due to the negligent or wrongful actions of someone else, one of the most important decisions you have to make is your choice of legal representation.

Any personal injury lawyer will offer to handle your case on a contingency fee basis. This means the lawsuit itself will cost you nothing until the firm makes a recovery for you. Since all law firms offer a similar cost arrangement, it is crucial that you pick the firm that is best at handling your type of case.

At The Ferraro Law Firm, we concentrate on handling the most serious injury cases, such as cancers caused by asbestos, work place diseases such as mesothelioma victims, catastrophic accidents, medical malpractice, product liability, defective drugs and medical devices, environmental toxins, automobile defects and wrongful death. We also represent homeowners and litigate consumer protection cases.

As our client, we will treat you as an individual with the highest regard for your well being. We will assign attorneys and legal assistants to your case so it is handled capably and professionally, and you are treated with the respect you deserve.

We have helped more than 20,000 people recover over approximately $ 1 billion dollars in asbestos and mesothelioma lawsuits

The Ferraro Law Firm is one of the top five asbestos and mesothelioma law firms in the nation in the number of claimants we represent and the total recovery we have obtained for our clients. We have proven that we can take on the largest corporations and insurance companies – and win. Our courtroom successes have also given us the financial resources to handle complex cases that require a significant monetary investment on the part of the law firm handling your case.

We have prepared this web site to provide you with information about our firm and our services. Please contact the trial lawyers at The Ferraro Law Firm for a free case evaluation.

We represent persons suffering from mesothelioma and asbestos related cancers nationwide. We represent asbestosis victims throughout Florida and the New England states of Maine, New Hampshire, Vermont, Massachusetts, Rhode Island and Connecticut. For other types of personal injuries, we represent clients throughout Florida, including Miami, Coral Gables, Orlando, Tampa, St. Petersburg, Tallahassee, Jacksonville, Fort Myers, Naples, Fort Lauderdale, Key West, Clearwater, Pensacola, Daytona, Gainesville and Palm Beach We represent divorce and family law clients in Miami-Dade, Broward and Palm Beach counties.

Copyright Lawyer Career Info

2009-06-16T08:24:00.000-07:00

Duties and Responsibilities of a Copyright Lawyer

Copyrights are an important part of American business and art. Copyrights protect the creators of art, music, thoughts and ideas and other creations, which are generally not covered by American patent law. Due to changing technologies, the role of copyrights is also changing. It is easier than ever before to transfer digital copies of copyrighted material, including movies, video games and music, around the globe in minutes or even seconds. Copyrights are also intended to protect the rights of those who make use of copyrighted material within the limits of the statute. Copyright lawyers must remain abreast of new decisions and cases related to copyright litigation and legislation. They must work closely with clients to assure that both creators and users of copyrighted works are protected to the fullest extent of the law. Many copyright lawyers specialize in litigation, either prosecuting or defending those who have violated copyright regulations. The following postings from Monster.com illustrate other responsibilities expected of copyright lawyers in today's digital age:

'Ensure that all databases and archives of copyrighted material are accurate. Prepare contracts for recording artists to prevent legal and financial liability. Assist financial analysts and company executives in understanding and interpreting copyright law and surrounding issues.' -Sony BMG Music Entertainment
'Oversee and monitor copyright applications and prosecution of potential infringements. Draft and negotiate non-compete and marketing agreements for copyrighted, trademarked and patented software programs and applications. Work with business analysts to meet the needs of the client while protecting the company's interests simultaneously.' -Careers USA

Job Requirements

The most successful copyright lawyers come from a technical background. Often this means completing a bachelor's degree in an Engineering discipline, Computer Science, Information Sciences or Information Technology. These programs can help students with an interest in copyright law to fully understand the underlying technologies that make up the bulk of modern copyright litigation. After completing a bachelor's degree program, a J.D. or Juris Doctorate degree program is required. This is a three-year course of general legal study. During their studies, students will have an opportunity to focus their career interests and develop connections that will aid them in their career search. After completing the J.D. program, copyright lawyers must pass their state's Bar exam before practicing. The Bar exam is a multi-part examination focusing on ethics, state, interstate and federal law and other legal issues.

In addition to meeting all educational requirements, prospective copyright lawyers should have excellent communications and technical writing skills. Often, part of their job will be to communicate technically challenging thoughts and ideas to non-technical individuals, like juries. The following postings from Monster.com indicate other skills and abilities that employers look for when hiring a copyright lawyer:

'A minimum of three years experience counseling on intellectual property business, transactional law and software technologies is required. Experience in preparing software leases and licensing agreements is a plus.' -Ajilon Legal
'Master's degree in Electrical or Computer Engineering is preferred. Admission to the US Patent and Trademark Office, USPTO is encouraged. Experience working within the telecom industry in any capacity is a plus.' -Verizon Business

Economic Outlook

The U.S. Bureau of Labor Statistics, www.bls.gov, expects overall employment of lawyers to grow by about ten percent in the coming decade. Despite this growth, competition for available positions is expected to be fierce, as the number of law school graduates continues to grow. Copyright lawyers may have increased career opportunities due to the constant evolution and change within the industry. The greatest career opportunities will be available to those copyright lawyers with exceptional technical backgrounds. Copyright lawyers must be able to make their clients, who may include artists, writers and musicians, comfortable regarding their technical decisions. The Bureau of Labor Statistics goes on to report that in 2006 the median annual earnings for a salaried lawyer were slightly over $100,000. Salaries in the legal profession are highly variable and depend on the type of work chosen, be it in private practice, public works or the government.

MESOTHELIOMA DIAGNOSIS

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How is mesothelioma diagnosed?

A diagnosis of mesothelioma is most often obtained with careful assessment of clinical and radiological findings in addition to a confirming tissue biopsy. (Learn about typical mesothelioma symptoms.) A review of the patient's medical history, including history of asbestos exposure is taken, followed by a complete physical examination, x-rays of the chest or abdomen, and lung function tests. A CT scan or MRI may also be done at this time. If any of these preliminary tests prove suspicious for mesothelioma; a biopsy is necessary to confirm this diagnosis.

Imaging Techniques and Their Value in Diagnosing and Assessing Mesothelioma

There are several imaging techniques which may prove useful when mesothelioma is suspected due to the presence of pleural effusion combined with a history of occupational or secondary asbestos exposure. While these imaging techniques can be valuable in assessing the possibility of the cancer, definitive diagnosis is still most often established through fluid diagnosis or tissue biopsy.

Some of the most commonly used imaging methods include:

• X-ray

A chest x-ray can reveal pleural effusion (fluid build-up) which is confined to either the right (60%) or left (40%) lung. On occasion, a mass may be seen. Signs of prior non-cancerous asbestos disease, such as pleural plaques or pleural calcification, or scarring due to asbestosis may also be noted.

• Computed Tomography (CT)

CT scans are also able to define pleural effusion, as well as pleural thickening, pleural calcification, thickening of interlobular fissures, or possible chest wall invasion. CT, however, is not able to differentiate between changes associated with benign asbestos disease (pleural disease), or differentiate between adenocarcinoma of the lung wh

ich may have spread to the pleura verses mesothelioma. CT scans may also be valuable in guiding fine needle aspiration of pleural masses for tissue diagnosis.

• Magnetic Resonance Imaging (MRI)

MRI scans are most often used to determine the extent of tumor prior to aggressive treatment. Because they provide images in multiple planes, they are better able to identify tumors as opposed to normal structures. They are also more accurate than CT scans in assessing enlargement of the mediastinal lymph nodes (those lymph nodes which lie between the two lungs), as well as a clear diaphragmatic surface, both of which play an important role in surgical candidacy.

• Positron Emission Tomography (PET)

PET imaging is now becoming an important part of the diagnosis and evaluation of mesothelioma. While PET scans are more expensive than other types of imaging, and are not always covered under insurance, they are now considered to be the most diagnostic of tumor sites, as well as the most superior in determining the staging of mesothelioma. Further explanation of PET scans.

• CT/PET

For patients who may be candidates for aggressive multimodality treatment (surgery, chemotherapy and radiation), accurate clinical staging is extremely important. Integrated CT/PET imaging provides a relatively new tool in this respect, and has become the imaging technique of choice for determining surgical eligibility. By combining the benefits of CT and PET (anatomic and metabolic information) into a single scan, this technology can more accurately determine the stage of the cancer, and can help identify the best treatment option for the patient. Read about a study of CT-PET imaging in preoperative evaluation of patients with malignant pleural mesothelioma.

A needle biopsy of the mass, or the removal and examination of the fluid surrounding the lung, may be used for diagnosis, however, because these samples are sometimes inadequate as far as determining cell type (epithelial, sarcomatous, or mixed) or because of the unreliability of fluid diagnosis, open pleural biopsy may be recommended. In a pleural biopsy procedure, a surgeon will make a small incision through the chest wall and insert a thin, lighted tube called a thoracoscope into the chest between two ribs. He will then remove a sample of tissue to be reviewed under a microscope by a pathologist. In a peritoneal biopsy, the doctor makes a small incision in the abdomen and inserts a peritoneoscope into the abdominal cavity.

Once mesothelioma is suspected through imaging tests, it is confirmed by pathological examination. Tissue is removed, put under the microscope, and a pathologist makes a definitive diagnosis, and issues a pathology report. This is the end of a process that usually begins with symptoms that send most people to the doctor: a fluid build-up or pleural effusions, shortness of breath, pain in the chest, or pain or swelling in the abdomen. The doctor may order an x-ray or CT scan of the chest or abdomen. If further examination is warranted, the following tests may be done:

Video-Assisted Thoracoscopic Surgery (VATS)

Over the past decade, the use of video-assisted thoracic surgery (VATS) has become one of the most widely used tools in the diagnosis of mesothelioma. Biopsies of the pleural lining, nodules, masses and pleural fluid can now easily be obtained using this minimally invasive procedure, and other therapies such as pleurodesis (talc) for pleural effusions can be done concurrently.While the patient is under general anesthesia, several small incisions or “ports” are made through the chest wall. The surgeon then inserts a small camera, via a scope, into one incision, and other surgical instruments used to retrieve tissue samples into the other incisions. By looking at a video screen showing the camera images, the surgeon is able to complete whatever procedures are necessary

In many cases, this video-assisted technique is able to replace thoracotomy, which requires a much larger incision to gain access to the chest cavity, and because it is minimally invasive, the patient most often has less post-operative pain and a potentially shorter recovery period.

Thoracoscopy

For pleural mesothelioma the doctor may look inside the chest cavity with a special instrument called a thoracoscope. A cut will be made through the chest wall and the thoracoscope will be put into the chest between two ribs. This test is usually done in a hospital with a local anesthetic or painkiller.

If fluid has collected in your chest, your doctor may drain the fluid out of your body by putting a needle into your chest and use gentle suction to remove the fluid. This is called thoracentesis.

Peritoneoscopy

For peritoneal mesothelioma the doctor may also look inside the abdomen with a special tool called a peritoneoscope. The peritoneoscope is put into an opening made in the abdomen. This test is usually done in the hospital under a local anesthetic.

If fluid has collected in your abdomen, your doctor may drain the fluid out of your body by putting a needle into your abdomen and using gentle suction to remove the fluid. This process is called paracentesis.

Biopsy

If abnormal tissue is found, the doctor will need to cut out a small piece and have it looked at under a microscope. This is usually done during the thoracoscopy or peritoneoscopy, but can be done during surgery. More on needle biopsies.

Pathology and The Role of Pathologists in the Diagnostic Process

Pathology, or the scientific study of cells, tissue, or fluid taken from the body is an integral part of a mesothelioma diagnosis. Most hospitals have their own pathology labs staffed by board-certified pathologists and licensed technologists. The importance of pathological diagnosis can not be underestimated, since the course of treatment is dependent upon an accurate diagnosis.

To make a diagnosis, pathologists examine tissue under a microscope, and based on established criteria, make a determination of benign vs. malignant cells. (More on biopsy tissue processing.) Subsequently, the type of cancer is determined. Although most pathologists have a general expertise of various diseases, a small number acquire training in a subspecialty, such as mesothelioma. These are physicians who have received world-wide recognition as premier experts, and have achieved high acclaim for their research, published articles and abstracts, and teaching. For a list of expert pathologists in the field of mesothelioma diagnosis, please call the MW toll free at 1-877-367-6376 or fill in the form at the bottom of this page specifying your request.

Knowing the stage is a factor in helping the doctor form a treatment plan. Mesothelioma is considered localized if the cancer is confined to the pleura, or advanced if it has spread beyond the pleura to other parts of the body such as the lungs, chest wall, abdominal cavity, or lymph nodes.

Immunohistochemical Markers for Mesothelioma

A diagnosis of any specific type of cancer often means ruling out other cancers in the process. This is true in the case of mesothelioma, where the most common “differential diagnosis” is that of adenocarcinoma versus mesothelioma.

During the biopsy procedure, the surgeon removes tissue samples to be sent to the laboratory. In the lab, slides are produced and then viewed and analyzed by a pathologist. These tissue specimens arrive at the lab with a request form that details patient information and history along with a description of the site in the body from which the specimen was obtained. Each individual specimen is numbered for each patient.

The pathologist then does a “gross examination” which consists of describing the tissue, and then placing it in a plastic cassette. The cassettes are then placed in a fixative that preserves the tissue permanently. Once the tissue has been fixed, it is processed into a paraffin block that will allow the pathologist to slice off thin microscopic sections that will then be stained to determine the patient’s diagnosis.

Immunohistochemistry is defined as “a method of analyzing and identifying cell types based on the binding of antibodies to specific components of the cell”. It is this process that helps diagnose mesothelioma versus adenocarcinoma (or other types of cancer).

Early on, the “markers” which helped distinguish mesothelioma from adenocarcinoma were “negative markers”; those expressed in adenocarcinomas, but not in mesotheliomas. This made it more difficult to confirm a diagnosis, because pathologists were dealing with the absence of, rather than the presence of certain markers. Some of these markers, which are normally “positive” in an adenocarcinoma diagnosis and “negative” in a mesothelioma diagnosis, are carcinoembryonic antigen (CEA), CD 15 (LeuM1), epithelial glycoprotein (Bg8), tumor glycoprotein (BerEp4) and tumor glycoprotein (MOC-31).

In more recent years, “positive markers” expressed by mesotheliomas have come to the forefront. Some of the markers which are normally “positive” in mesotheliomas and “negative” in adenocarcincomas are calretinin, cytokeratin 5, HBME-1, mesothelin, N-cadherin, thrombomodulin, vimentin and Wilm’s tumor gene product (WT-1).

It is important to remember that while the above markers are commonly used to help diagnose the epithelial sub-type of mesothelioma, that they may also be expressed in other types of cancer, and may not necessarily apply to the bi-phasic or sarcomatoid sub-types of mesothelioma. Your doctor can always contact a more specialized lab if he/she feels your diagnosis is in any way inconclusive.

MESOTHELIOMA CAUSE - ASBESTOS EXPOSURE

2009-06-16T08:19:00.000-07:00

At some point in our lives, nearly all of us have been exposed to asbestos in the air we breathe and the water we drink; from natural deposits in the earth, and from the deterioration of asbestos products around us. Most of us, however, do not become ill as a result of our exposure. More commonly, those who at some point are diagnosed with asbestos disease, have worked in jobs where more substantial exposure occurred over longer periods of time. Nevertheless, cases of mesothelioma have been documented as the result of lesser exposure, affecting family members of workers who came into contact with asbestos and brought it home on their clothing, skin or hair, or affecting those who lived in close proximity to asbestos manufacturing facilities. Symptoms of asbestos disease usually are not be apparent until decades after exposure.

Asbestos was used commercially in North America as early as the late 1800s, but its use increased dramatically during the World War II era when shipyards produced massive numbers of ships for the war effort. Since that time, asbestos-containing products were used by the construction and building trades, the automotive industry and the manufacturing industry. All told, more than 5,000 products contained asbestos.

For more than 50 years, products containing asbestos remained unregulated, and the manufacturers of those products continued to prosper, knowing full well that many of the millions of workers who came into contact with their products would ultimately suffer as the result of their actions. Finally, in the late 1970s, the Consumer Products Safety Commission banned the use of asbestos in wallboard patching compounds and artificial ash for gas fireplaces because the fiber could easily be released during use. In 1989, the Environmental Protection Agency banned all new use of asbestos, but uses established prior to that time were still allowed. Although awareness of the dangers of asbestos and public concern over the issue have led to a decline in domestic consumption over the years, a total ban on asbestos has not come to fruition. Asbestos is still imported, still used and still dangerous.

Although it is suggested that the number of mesothelioma cases in the U.S. has reached its peak and has begun to drop, a forecast released by the National Cancer Institute's Surveillance, Epidemiology, and End Results Program (SEER), in April, 2003, projected the total number of American male mesothelioma cases from 2003-2054 to be approximately 71,000. This number, however, does not take into consideration events such as the World Trade Center disaster on September 11, 2001, when millions of New Yorkers were potentially exposed to air filled with carcinogenic asbestos particles. The incidence of mesothelioma cases by state and county are shown in these tables. When the latency period for asbestos disease is factored in, cases of mesothelioma will continue to be diagnosed for years to come. See our page on mesothelioma risk factors.

MESOTHELIOMA AND ASBESTOS-RELATED DISEASES

2009-06-16T08:14:00.000-07:00

Asbestos exposure is strongly associated with several potentially fatal diseases and illnesses, the most serious of which is malignant mesothelioma. Asbestos fibers are smaller than other airborne particles and cause serious long-term consequences by penetrating the lung and infiltrating organ tissues. Asbestos-related diseases generally develop many years, even decades, after initial exposure.

MESOTHELIOMA

Mesothelioma is a form of cancer that affects the mesothelial cells lining the lung, chest cavity, abdominal cavity or heart cavity. These mesothelial cells also cover the outer surface of most internal organs forming a tissue called mesothelium that helps protect the organs. Although tumors of the mesothelium can be benign (noncancerous), most cases are malignant (cancerous). Virtually all cases of malignant mesothelioma are attributable to asbestos exposure and are both difficult to diagnose and poorly responsive to therapy. As this form of cancer can occur 20 to 60 years after the initial exposure, it is important to recognize the most common symptoms which include:

Anemia
Back pain
Chest pain
Cough
Enlarged abdomen
Fever
Hoarseness
Recurrent build-up of fluid in the lungs
Shortness of breath
Weight loss

TYPES OF MESOTHELIOMA

Pleural mesothelioma spreads within the chest cavity, sometimes involving the lung. Metastases can occur in any organ, including the brain, and the onset is typically very slow with the most common presenting symptom being persistent pain localized in the chest. Sometimes the pain is accompanied by severe difficulty breathing, coughing, weight loss and fever.

Peritoneal mesothelioma involves the abdominal cavity and infiltrates the liver, spleen or bowel. As with pleural mesothelioma, pain is the most common complaint. In addition, patients may also experience nausea, vomiting, swelling of the feet, fever, difficulty in moving their bowels and fluid accumulation in the abdominal cavity resulting in an enlarged abdomen.

Testicular and ovarian mesothelioma are rare forms of mesothelioma. Testicular mesothelioma develops in the scrotal sac as the covering layer of the testicles is actually an out pouching of peritoneum into the scrotum during embryonic development. Mesothelioma can also arise from the surface of an ovary. Ovarian mesothelioma is very rare.

Cystic mesothelioma is a rare form of benign mesothelioma involving a thin membrane of mesothelial cells that envelopes many of the organs in the abdomen. This type has been diagnosed primarily in young women, and most patients must undergo surgery.

What is a personal injury?

2009-06-08T10:48:00.001-07:00

A personal injury occurs when an individual sustains some form of injury, whether it is physical or psychological, as a result of an accident or incident. Any combination of illness, pain, suffering, disability and inconvenience may be experienced.

Often we suffer personal injuries through no fault of our own; that is they are accidental or caused by a third party. Personal injuries can occur as a consequence of any number of situations from a road traffic accident or an accident at work to medical negligence or a slip or trip in a public place. Read more about scenarios in which a personal injury can occur.

Physical personal injuries

There are a wide range of physical personal injuries that we could suffer but it would take a substantial length of time to discuss them all so we will focus on those that are most common.

Of course, the type of accident or incident that you are involved in will determine the type of injury that you sustain. Read more about types of personal injury.

Here we will consider the physical personal injuries that can be experienced as a result of a car accident or medical negligence.

Personal injury following a car accident

When considering those involved in car accidents, around 20% will sustain a whiplash injury, a stretching and straining of the muscles and ligaments in the neck area that occurs when jolted suddenly. Read more about whiplash and neck injuries.

A closed head injury may be suffered if your head hits the windscreen while an open head injury may occur if a piece of glass or debris from the crash becomes imbedded in the head. Read more about head injuries.

In the absence of frontal air bags, it is also likely that you may receive chest injuries if you hit the steering wheel or damage to your knees if they hit the dash board.

Personal injury following medical negligence

We hear numerous frightening stories in the media about medical negligence. When admitted to hospital for routine treatment you are at risk of contracting diseases or indeed suffering further personal injuries.

Epidemics and superbugs such as MRSA, a bacterial strain which is resistant to antibiotics, were rife a few years ago. A crackdown on cleanliness saw a general decline in cases throughout the UK yet we still hear of some today.

There have been instances when surgical instruments and sponges have been left inside patients and others where the incorrect level of anaesthetic has been administered, leading to further health complications and distress.

General neglect and ill advice during labour and childbirth and careless consultations before operations have also caused unnecessary suffering to patients and significant problems for the health profession.

Other physical personal injuries that our personal injury solicitors are highly experienced at dealing with include: neck, shoulder, back and spinal cord injuries, hip, leg and ankle injuries, vibration whiter finger, carpel tunnel syndrome, repetitive strain injury and tinnitus. Read more about types of personal injury.

Psychological personal injuries

Psychological injuries are often overlooked as they cannot be seen in the way that a cut or bruise can; however, they do cause substantial suffering. Common symptoms of psychological injuries include mood disturbances, stress symptoms, social anxieties and deterioration in close relationships.

Psychological personal injuries can be caused by another individual and examples include bullying at school or in the workplace.

They also can be a result of stress such as performance anxiety, which is often experienced by musicians and entertainers that are put under substantial pressure to perform to consistently high standards.

It is also common to suffer psychological effects in the form of Post Traumatic Stress Disorder following a tremendous ordeal such as being involved in a plane crash.

The afflictions of physical personal injuries that leave you unable to undertake everyday tasks, like returning to work or completing housebound chores, can also affect your mental health, causing depression and anxiety disorders. Read more about psychological personal injuries.

The effects of personal injuries

If you suffer a physical personal injury, such as a broken leg that leaves you unable to walk without assistance, then you will be temporarily disabled and, depending on your profession, may have to take time off work. This may mean that you suffer a loss of earnings that will further affect your quality of life. On top of this, you may have to fork out for prescriptions, taxis when commuting to and from the hospital and medical fees.

Very serious personal injuries that leave you wheelchair bound will result in many changes to the way you live. You may need to make modifications to your house including wheelchair access and rails in your bathroom. Some personal injuries may also result in a need for 24-hour care which can be both pricey and difficult to come to terms with.

Alternatively, a psychological personal injury could leave you either unable to cope with the stresses of work or a fear of leaving the house. This may mean that you become dependent on the assistance of others and you may need substantial therapy or counselling that can be an expensive, lengthy process. Read more about costs and losses that you can claim back.

Claiming compensation for a personal injury

It is your legal and civil right to claim for personal injury compensation following an accident that wasn't your fault.

We aim to get you on the road to recovery as soon as possible and can put you in touch with the very best medical professionals in your area, including doctors, therapists and specialists.

The money sought from a compensation claim can go towards helping you to rebuild your life and allow you to pay for all the extra expenses incurred by your personal injury.

Our personal injury solicitors have an excellent success rate with a broad range of personal injury cases. They are at hand to offer you free legal advice and talk you through each stage of the claim process so that together you can build a strong case and obtain the most amount of compensation available. Read more about personal injury compensation amounts.

We work on a no win no fee basis and making a personal injury claim will be entirely cost-free as we take great care to protect you from yours and the other party's costs. The best news of all is that we guarantee you will receive every penny of compensation awarded to you, providing your case is successful.

A DUI arrest does not mean you are guilty.

2009-06-08T10:43:00.000-07:00

Contrary to popular opinion, police officers make mistakes. Moreover, the hyper-technical laws surrounding the regulation of driving under the influence of alcohol (DUI) are rife with ambiguities, and these laws are anything but straightforward. Consequently, unless you are an attorney who specializes in defending those accused of DUI, you are probably not qualified to judge whether you have one or more defenses to the charges.

You owe it to yourself to become educated about what to expect and, just as importantly, what to do about it. Much depends on whether you are actually convicted of drunk driving, as opposed to just arrested. In other words, it ain't over 'til it's over. Not only could you suffer a criminal conviction, a jail sentence, a hefty fine, a lengthy DUI education course and up to five years of probation; you would also have to contend with the associated insurance premium hikes. A typical DUI arrest results in two legal proceedings: One against the person (aka "the criminal case") and one against the person's privilege to drive in the state of California. There are many defenses to both of these legal proceedings, and surprisingly few of those address the basic question of "how drunk were you?".

Many traffic stops are illegal

The Fourth Amendment to the United States Constitution was intended by our Founding Fathers, and those who enacted the Bill of Rights, to prevent the United States of America from becoming a police state. Many people think that police states are something that happen only in the movies, futuristic novels, or in other countries. Unfortunately, this is not the case. Almost any society can become a police state overnight and, arguably, the United States already has. Nevertheless, here there are mechanisms available to anyone accused of crime to ensure that their fundamental rights to privacy, against warrantless search and seizure, to counsel and against self-incrimination have been honored. However, it is not enough in most cases to simply claim that your rights have been violated or denied. Vindicating these rights requires a skillful attorney and the right facts. If a traffic stop was not based upon a warrant or reasonable suspicion of criminal activity, the entire case must be thrown out. To find out whether your case involved an illegal traffic stop, you should speak with an attorney who specializes in DUI defense right away.

FACTBOX-Facts and speculation surrounding Air France crash

2009-06-03T12:58:00.000-07:00

June 2 (Reuters) - An Air France flight carrying 228 passengers and crew crashed into the Atlantic Ocean on Monday en route from Rio de Janeiro to Paris.

Below are facts about the doomed flight and some of the speculation about what might have caused the disaster.

FLIGHT AF 447

May 31

2203 GMT - Air France says the plane, an Airbus A330-200, takes off from Rio airport with 216 passengers and 12 crew.

June 1

0148 GMT - The aircraft leaves Brazilian air force radar, flying normally at 35,000 feet at a speed of 453 knots.

0200 GMT - Air France says the plane crossed into a "stormy zone with heavy turbulence".

0214 GMT - The plane sends automatic messages indicating an electrical fault, Air France says. Prime Minister Francois Fillon says messages were sent regularly over a three minute period showing all "systems were out of order". Brazilian authorities are reported as saying messages also indicated a loss of pressure in the aircraft. No mayday or distress signal received.

0220 GMT - Air traffic controllers expect update from plane. Nothing happens. Soon after, it fails to enter Senegal airspace.

0910 GMT - Plane due to land in Paris, but never arrives. Half an hour later, Air France announces the plane is missing.

POSSIBLE SCENARIOS

Whatever happened to the plane, it was brutal and catastrophic. Here are some of the possible issues.

STORM - Air France says a combination of circumstances could have led to the crash, notably citing lightning and turbulence. The plane flew into a notoriously stormy area that shifts around the Equator, known as the Intertropical Convergence Zone.

Weather experts contacted by Reuters and quoted on the Internet confirm there were storms in the area and that the plane flew through as many as three thunderstorm clusters.

Pilots fly around bad storms when possible, but although the conditions were rough, a source told Reuters two Lufthansa jets passed through the same area just before and after the Air France plane, suggesting that no one thought the weather to be exceptionally bad or dangerous. [ID:nL1719357]

Experts also say jets are designed to withstand lightning, but add that a direct hit might have disrupted the plane's radar and radio, which could explain the communications blackout.

LePoint.fr news website said on Tuesday that some external sensors on the plane appeared to have frozen, which might have compromised cockpit readings. There was no confirmation of this.

TURBULENCE - If the plane was brought down by "natural causes", then turbulence is the most likely culprit. An article on www.weathergraphics.com explains how a sudden, isolated storm cell might have caused severe turbulence, adding that "young updrafts" caused by such a phenomenon are hard to detect and can be very powerful. Some aviation experts have drawn a parallel with a 2006 crash when a Russian aircraft plunged to earth near the Ukrainian border after hitting a storm and turbulence.

TECHNICAL FAILURE - Without the black box it is impossible to know what role, if any, technical problems played in the crash. While malfunctions were signalled by the plane, it is impossible to say if these were the cause of the crash or a side-effect of other problems.

TERRORISM - Both Air France and government ministers say they can rule nothing out, but have stressed that there is nothing to indicate terrorism was involved. An explosion would explain the sudden loss of the plane, but more than 24 hours after it vanished there have been no public statements claiming responsibility

Air France Crash Update Video

2009-06-03T12:57:00.000-07:00

As I have read in Huliq News, France has said the flight recorders from the plane, which went missing en route from Rio de Janeiro to Paris with 228 passengers and crew on board early on Monday, are unlikely to be found due to the extreme depth. The France plane was crash in a sea. It is then a tragedy where in people who lost their family is quite hurtful to accept. I just hope so that government should find and help the lost people. Of course it is impossible to get a video from this tragedy but I am sure it is really sad new.

'Nightmare' for flight 447 families

2009-06-03T12:53:00.000-07:00

PASSENGER TRIBUTES: Brazilian Lucas Gagriano Juca, 24, was one of the passengers of ill-fated Air France flight 447.

An 11-year-old boy returning alone to an English boarding school, three young Irish doctors and prize winners - just some of the victims of Air France flight 447.

"We will miss your dancing feet," read a tribute from the Northern Ireland family of Eithne Walls, 29, a Riverdance dancer-turned-doctor.

"We will miss your silliness, your wit and your hugs. We will always hold you in our hearts and you are never truly gone."

John Butler initially thought his 26-year-old daughter, Aisling Butler, was booked on a different flight and had to retrieve her itinerary from his deleted e-mail folder to check.

"When I opened it up, a nightmare opened up as well," he said, speaking from the family's home in rural County Tipperary.

Walls, Butler and their best friend from Ireland's Trinity College, 28-year-old Jane Deasy - the daughter of a Dublin surgeon - graduated together from medical school in 2007 and had spent two weeks in Brazil as part of a larger group of Trinity grads.

While others traveled on to Australia, the trio headed home to resume their busy medical careers.

"Her friends will, we hope, remember their special time together with fondness and joy, despite its tragic end," read the tribute to Walls, who spent nearly a decade dancing in Riverdance troupes from New York to Shanghai and was pursuing a career as a Dublin eye surgeon.

Some families recalled how their loved ones had survived dangerous jobs or medical crises, only to perish in Monday's unexplained crash over the Atlantic Ocean, which is presumed to have killed all 228 on board.

Christine Pieraerts, a 28-year-old Michelin tyre engineer from France had recovered from a stroke and was returning home after a 10-day visit to see her boyfriend in Brazil.

"We were very happy because she was starting to take up her activities and a normal life again. Fate caught up with her and us," said her older brother Michel.

Graham Gardner, a 52-year-old seaman from Scotland, had braved gale-force winds and other dangers aboard tankers, ferries and container ships before taking charge of an oil pipe-laying vessel, the Lochnagar.

He commuted monthly from Brazil back home to his wife, Joyce, who described him as "such a loving, caring and laid-back man. Nothing fazed him."

Brazil-born orthodontist Jose Souza, had honed his skills as a surfer since the age of nine, traveling worldwide to take on the most challenging waves.

Souza "would regularly chase waves all over Europe and the world at a moment's notice," recalled Ben Farwagi, president of the London Surf Club Big Wave Team, which counted Souza as a member.
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In a statement still posted on the club's Web site Tuesday, Souza spoke of his love of the sea. "I have ridden big waves all around the world, but particularly like Sunset Beach (Hawaii), J-Bay (South Africa) and Mundaka (Spain). I now just want to go bigger!!!"

The two Americans on board the plane, geologist Michael Harris and his wife Anne, had moved to Rio from Houston 10 months ago, and were on their way to Europe for work and vacation, said a spokesman for his employer, Oklahoma City-based Devon Energy Corp.

Harris, who turned 60 last month, had planned to attend seminars in Barcelona, Spain, then enjoy "five days on R&R in Paris," said spokesman Chip Minty.

"They were both gregarious, caring, patient, kind, fun-loving individuals," Anne Harris' sister, Mary Miley, told the Lafayette newspaper The Advertiser. "My only comfort is that they died together."

FREE-TRIP WINNERS

Among the 61 victims from France were 10 salesmen and their spouses from a French electronics supply company, CGE Distribution, who won a company prize of a free trip to Brazil.

They "had a great year that wrapped up with this dream trip," said a CGE manager, Jean-Pierre Nardou.

Salesman Stephane Artiguenave, 35, and his wife Sandrine, 34, left behind a nine-year-old daughter and four-year-old son in their Bordeaux village of Saint-Martin-de-Sescas.

The man's brother-in-law, Christophe Champenaud, complained that Air France officials had provided no help. "Not even to figure out how to tell the children about their parents' deaths," he said.

Eleven-year-old Alexander Bjoroy was returning to his English boarding school, Clifton College in Bristol, after spending a school break with his family in Brazil.

"Our deepest sympathies and condolences are with the family in Brazil at this time," said the school headmaster, John Milne.

Among the 58 Brazilian victims was Pedro Luis de Orleans e Braganca, a 26-year-old descendent of Brazil's last emperor, Dom Pedro II.

Patricia Coakley's husband Arthur, a 61-year-old English oil-rig engineer, shouldn't have been on the ill-fated flight at all. He was supposed to have taken a weekend flight out of Rio, but was bumped because it was overbooked.

She tried phoning her husband's cell phone Monday, but gave up on Tuesday.

"He worked so hard for his family. That's all he wanted, to retire. It's not going to happen, is it?" she asked tearfully

Search for Flight 447 continues

2009-06-03T12:39:00.000-07:00

There are few mysteries as puzzling as an airplane lost at sea.

Strewn over miles of ocean surface or buried under thousands of feet of water, airplane wreckage can take months to retrieve and years to understand.

"The Atlantic Ocean is a huge place," aviation-safety consultant John Cox said.

That vastness has now engulfed Air France Flight 447, which disappeared into the Atlantic darkness Sunday night after flying into a wall of thunderstorms and turbulence.

An airplane seat, a life jacket, metallic debris and signs of fuel were found in the middle of the Atlantic Ocean on Tuesday by Brazilian military pilots searching for the missing Air France airliner.

The debris was spotted from the air about 410 miles north of the Brazilian island of Fernando de Noronha, roughly along the path that the jet was taking before it disappeared with 228 people on board, said air force spokesman Jorge Amaral.

There were no signs of life in two sightings of separate debris areas about 35 miles apart.

"The locations where the objects were found are towards the right of the point where the last signal of the plane was emitted," Amaral said. "That suggests that it might have tried to make a turn, maybe to return to Fernando de Noronha, but that is just a hypothesis."

Amaral said authorities would not be able to confirm that the debris is from the plane until they can retrieve some of it from the ocean for identification. Brazilian military ships are not expected to arrive at the area until Wednesday.

Former National Transportation Safety Board chairman Jim Hall likened finding the missing plane to "trying to find a needle in a haystack," he said.

Hall oversaw the investigations and water recoveries of TWA Flight 800, which crashed a few miles off the Long Island coast in 1996, and of EgyptAir Flight 990, which crashed 60 miles from Nantucket in 1999. Those investigations were less daunting than the search for Flight 447 but were still difficult. Wreckage was in several hundred feet of murky water that impaired visibility, and shifting currents moved pieces around, Hall said.

Most airplane crashes occur during takeoff or landing, putting the wreckage either on the ground or in shallow water, said Bill Voss, head of the non-profit Flight Safety Foundation. "It's very unusual to have an aircraft encounter a problem while it's cruising," Voss said.

The search for wreckage will strain relatives of passengers. "It's going to be very traumatic for the victims' families because they're going to want to know something as soon as possible for closure," said Cox, who is CEO of Safety Operating Systems, an aviation consultant in Washington, D.C. "A lot of victims' families will hold out hope."

The probe of Flight 447 will depend on several factors, aviation-safety experts said:

•Finding and retrieving wreckage. If Flight 447, a wide-body Airbus 330-200, crashed into the ocean intact, pieces could be spread over several miles. But if the plane came apart at 35,000 feet, "you could have debris scatter a couple of hundred miles," said Bill Waldock, an air-crash expert at Embry-Riddle Aeronautical University. "The currents could carry parts of the airplane a long, long ways away."

When the cargo door blew off a United Airlines flight in early 1989, killing nine people, the investigation wasn't resolved until the door was retrieved from the bottom of the Pacific Ocean— 17 months later.

"Few ships around the world have the capability not only to explore and map the bottom of the ocean, but also to bring up significant amounts of wreckage," said Todd Curtis, head of the Airsafe.com Foundation, which promotes aviation safety.

•Cooperation in the search effort. Flight 447 appears to have crashed in international waters and had passengers from 32 countries on board, including 61 French citizens, 58 Brazilians, 26 Germans and two Americans. Although France, where the airplane was registered, will lead the investigation, other countries will have a strong interest, particularly Brazil because of the number of Brazilian passengers, Waldock said.

The U.S. National Transportation Safety Board will send experts to help the investigation because the engines on Flight 447 were made by GE Aviation, a division of U.S.-based General Electric, board spokesman Peter Knudson said.

"Anytime you have multiple-country investigations, that makes it a little more complex," Waldock said.

•Retrieving the flight data recorders. Such recorders can be separated from the beacons that send out homing signals to search crews, meaning it's possible that the boxes could never be found at the bottom of the ocean.

When a China Airlines 747 crashed into the Taiwan Strait in 2002, it took 24 days to find the recorders.

Currents and deep water also could make recovery difficult, said Michael Barr, who teaches aviation safety at the University of Southern California. "If they don't locate it within 72 hours, the information is going to be hard to get. After three days, the ocean currents can spread wreckage all over the place."

Although safety experts discounted the possibility that lightning brought down Flight 447, several said that storms and winds that accompany lightning could have severely damaged the 4-year-old plane or caused pilots to lose control.

Aircraft wiring expert Ed Block said in-flight turbulence could cause electrical wires to rub against one another, cracking the wire insulation and leading to an electrical failure or fire. From 1999 to 2004, Block was part of a Federal Aviation Administration advisory group that inspected planes for cracked wiring.

Flights such as the Airbus 330 that crashed have many more miles of electrical wiring because of their in-seat video systems, Block said. Passengers on Airbus 330s can select from among 85 movies to watch on individual monitors at their seats.

Even if the investigation drags on, time is important, experts said. "The investigative process is slow and methodical," said Cox, the safety consultant. "It's most important to be right than fast."

LIST OF PASSENGERS ABOARD LOST AIR FRANCE FLIGHT

Some of the passengers aboard Air France Flight 447, which disappeared over the Atlantic Ocean en route from Rio de Janeiro to Paris carrying 228 people:

Luiz Roberto Anastacio, 50; Brazilian; president for South America, Michelin

Aisling Butler, 26; Irish, of Roscrea, Ireland; doctor

Brad Clemes, 49; Canadian from Guelph, Ontario; Coca-Cola executive

Arthur Coakley, 61; British; structural engineer for PDMS

Jane Deasy, 27; Irish; doctor

Pedro Luis de Orleans e Braganca, 26; Brazilian; descendent of Brazil's last emperor

Antonio Gueiros; Brazilian; information systems director, Michelin

Michael Harris, 60; American, formerly of Lafayette, La.; geologist

Anne Harris; American, formerly of Lafayette, La.

Zoran Markovic, 45; Croatian, from Kostelji, Croatia; sailor

Christine Pieraerts; French; engineer at Michelin

Eithne Walls, 29; Irish; doctor

Air France's Flight 447 renews calls to update black boxes

2009-06-03T12:37:00.000-07:00

06/03/2009

As searchers comb the Atlantic Ocean for debris from Flight 447, their top priority is locating the plane's two black boxes, which hold the keys to reconstructing the crash. Bill Voss, president of the Flight Safety Foundation, says the depth of the ocean could be a problem for recovery efforts, which depend on "pings" emitted from the boxes themselves. "We're closer to the limits of technology than I'd like to be," he says. The crash has renewed calls for updating the black boxes with new technology that would separate the devices from the aircraft in case of an accident. "The circumstances of 9/11 have demanded the need for this type of recorder," former NTSB Chairman Jim Hall says. "This (Flight 447) accident puts an exclamation point on it." USA TODAY (06/02) St. Petersburg Times

Comcast

2009-06-01T18:07:00.000-07:00

Comcast Corporation (NASDAQ: CMCSA and NASDAQ: CMCSK) is a company founded in 1963 that provides cable television, Internet service and residential telephone service in the United States

Comcast Corporation

Type	Public (NASDAQ: CMCSA and NASDAQ: CMCSK)
Founded	Tupelo, Mississippi, USA (1963)
Founder(s)	Ralph J. Roberts Daniel Aaron Julian A. Brodsky
Headquarters	Philadelphia, Pennsylvania, USA
Area served	USA
Key people	Brian L. Roberts (Chairman) & (CEO)
Industry	Telecommunications
Products	Cable Television, Broadband Internet, Comcast Digital Voice, Home Networking
Revenue	▲ US$ 30.895 Billion (2007)
Operating income	▲ US$ 5.578 Billion (2007)
Net income	▲ US$ 2.587 Billion (2007)
Total assets	▲ US$ 113.417 Billion (2007)
Total equity	▲ US$ 41.340 Billion (2007)
Employees	100,000 (2008)
Website	Comcast.com

History

Comcast was founded in 1963 by Ralph J. Roberts, Daniel Aaron, and Julian A. Brodsky based on a recommendation from Warren "Pete" Musser, of Harrisburg, who brought the deal to Ralph Roberts to buy his first cable system in Tupelo, Mississippi. The company was incorporated in Pennsylvania in 1969, under the name Comcast Corporation from American Cable Systems. The current name "Comcast" is an amalgamation of the words "Communication" and "Broadcast".

Comcast became majority owner of Comcast Spectacor, Comcast SportsNet (in Chicago, Comcast Television (in Michigan), Philadelphia, Washington DC/Baltimore, MD, the San Francisco Bay Area, the Pacific Northwest and metro Sacramento), E! Entertainment Television, Style Network, G4, The Golf Channel and Versus (formerly known as Outdoor Life Network) over a period of years. In 2006, Comcast started a new sports channel in cooperation with Major League Baseball's New York Mets, SportsNet New York in the greater New York City region.

Comcast logo in the 1990s, featuring then-slogan "Everything You Connect With"

Comcast also has a variety network known as Comcast Network, available exclusively to Comcast and Cablevision subscribers. The channel shows news, sports, and entertainment and places emphasis in Philadelphia and the Baltimore/Washington, D.C. areas, though the channel is also available in New York, Pittsburgh, and Richmond. In August 2004, Comcast started a channel called CET (Comcast Entertainment Television). It is only available to Colorado Comcast subscribers. It focuses on Life in Colorado. It also carries some NHL & NBA Games when Altitude Sports & Entertainment is carrying the NBA or NHL. In January 2006, CET became the primary channel for Colorado's Emergency Alert System in the Denver Metro Area.

The UK division was sold to NTL in 1998. After the sale of their cellular division to SBC Communications of San Antonio and the acquisition of Greater Philadelphia Cablevision in 1999, Comcast and MediaOne announced a $60 billion merger which did not occur until three years later (as AT&T Broadband).

In 2002, Comcast paid the University of Maryland $25 million for naming rights to the new basketball arena built on the College Park campus, named Comcast Center.

On January 3, 2005, Comcast announced that it would become the anchor tenant in a new skyscraper in downtown Philadelphia, to be named the Comcast Center, not to be confused with the Maryland arena mentioned above. The 975 ft (297 m) skyscraper is officially the tallest building in Pennsylvania.

In December 2005, Comcast announced the creation of Comcast Interactive Media (CIM), a new division focused on online media.

Presently, Comcast serves a total of 24.6 million cable customers, 16.3 million digital cable customers, 14.4 million high-speed Internet customers, and 5.6 million voice customers. The company employs over 100,000 people. Comcast is headquartered in Philadelphia, Pennsylvania, and also has corporate offices in Houston, Detroit, Denver,and Manchester, NH.^[5]

Comcast announced in May 2007^[6] and launched in September 2008 a dashboard called SmartZone.^[7] Customers can use the service most likely sometime that year according to the Daily Herald near Chicago, quoting a Comcast spokesperson.^[7] HP or Hewlett-Packard led "design, creation and management". Collaboration and unified messaging technology came from open-source vendor Zimbra, according to IDG News Service, who spoke with a Comcast spokesperson the previous year.^[6] "SmartZone users will be able to send and receive e-mail, listen to their voicemail messages online and forward that information via e-mail to others, send instant messages and video instant messages and merge their contacts into one address book", according to IDG.^[6] IDG also noted Cloudmark spam and phishing protection and Trend Micro antivirus.^[6] The address book is Comcast Plaxo software.^[6]

Comcast announced for the end of 2008 a new network congestion management technique, after receiving no complaints over the summer in five market trials which were held in Warrenton, Virginia; Chambersburg, Pennsylvania; Colorado Springs, Colorado; Lake View, Florida; and East Orange, Florida.^[8]

As of October 30, 2008; Comcast has signed a product development and distribution agreement with ABC Radio that will bring branded content from E! Entertainment, Style Network and G4 to terrestrial radio affiliates. ^[9]

[edit] Acquisitions

Further information: List of assets owned by Comcast

Comcast bought 25% of Group W Cable in 1986, doubling its size. Two years later, it purchased a 50% share in Storer Communications, Inc. Comcast acquired American Cellular Network Corporation the same year before combining with Metrophone in 1990. Comcast became the third largest cable operator in 1994 following its purchase of Maclean-Hunter's American division. Comcast owned the majority of the electronic retailer QVC from 1995-2004 when its share was sold to Liberty Media. Following other acquisitions, Microsoft invested $1 billion in Comcast in 1997.^{[citation needed]}

In 2001, Comcast announced it would acquire the assets of the largest cable television operator at the time, AT&T Broadband (AT&T's spun-off cable TV service) for $44.5 billion USD. In 2002, Comcast acquired all assets of AT&T Broadband, thus making Comcast the largest cable television company in the United States with over 22 million subscribers. This also spurred the start of Comcast Advertising Sales (using AT&T's groundwork) which would later be renamed Comcast Spotlight. As part of this acquisition, Comcast also acquired the National Digital Television Center in Centennial, CO as a wholly-owned subsidiary, which is today known as the Comcast Media Center.

Proposed merger name logo, 2001

When it was first announced that AT&T Broadband and Comcast were going to merge, the chosen name for the new company was "AT&T Comcast". That decision was changed so as to not confuse current and future investors in the company, and the merged company retained the Comcast name.

On February 11, 2004, Comcast surprised the media industry by announcing an unsolicited $66 billion bid for The Walt Disney Company, a deal that would have made Comcast the largest media conglomerate in the world. After rejection by Disney and uncertain response from investors, the bid was abandoned in April. The deal would have also required Comcast to sell off either the Philadelphia Flyers (which they own through Comcast Spectacor) or the Disney-owned Mighty Ducks of Anaheim, since they wouldn't be permitted to own two NHL teams. It was later discovered that the deal was mostly for Comcast to acquire one of Disney's most profitable operations, ESPN, in an attempt to expand its sports reach. Comcast has since opted to rename OLN as Versus and expand their sports coverage with the Tour de France and the NHL. Comcast's NHL deal also obligated them to launch a U.S. version of NHL Network by the summer of 2007. The network finally launched in October 2007. Disney later sold the now-Anaheim Ducks to Henry Samueli in 2005 in an unrelated transaction.

Comcast announced on March 25, 2004 that its new gaming-oriented television network G4 (operated by subsidiary G4 Media, Inc.) would acquire Vulcan Venture's technology-oriented television network TechTV. The deal was finalized on May 10, 2004 - and the two networks became G4techTV on May 28, 2004. On January 11, 2005, Comcast announced that it would drop TechTV from the station's name and again be known as "G4".

On April 8, 2005, a partnership led by Comcast and Sony Pictures Entertainment finalized a deal to acquire MGM and its affiliate studio, United Artists, and create an additional outlet to carry MGM/UA's material for cable and Internet distribution.

On October 31, 2005, Comcast officially announced that it had acquired Susquehanna Communications (SusCom,) a York, PA-based cable television and broadband services provider and unit of the former Susquehanna Pfaltzgraff company, for a net cash investment of approximately $540 million. In this deal Comcast acquired approximately 230,000 basic cable customers, 71,000 digital cable customers, and 86,000 high-speed Internet customers. Comcast previously owned approximately 30 percent of Susquehanna Communications.

On April 3, 2007, Comcast announced it had entered into an agreement to acquire the cable systems owned and operated by Patriot Media, a privately-held company owned by cable veteran Steven J. Simmons, Spectrum Equity Investors and Spire Capital, that serves approximately 81,000 video subscribers. Comcast will acquire Patriot for a net cash investment of approximately $483 million.^[10] By acquiring the niche provider the deal will plug a hole in its central New Jersey service.^[11]

Adelphia purchase

In April 2005, Comcast and Time Warner announced plans to buy Adelphia Cable. $17.6 billion was to be paid (partly in stock) in the deal that was finalized in the second quarter of 2006 — after the FCC completed a seven-month investigation without raising an objection. Time Warner would become the second largest cable provider in the U.S., ranking behind Comcast. As part of the same deal, Time Warner and Comcast would also trade existing subscribers to create larger clusters of customers for each company in various geographical areas.^{[citation needed]}

The changes became effective on August 1, 2006. As an example, Comcast's systems in the Dallas-Fort Worth Metroplex were traded to TWC in exchange for Time Warner's North Louisiana market, which covers Shreveport and Monroe. Also, Comcast in Los Angeles Area was traded with TWC. Parts of the Orange County area (Fullerton, Buena Park, etc.) that were Adelphia were originally Comcast subscribers until the early 2000s.

Also in August 2006, Comcast and Time Warner dissolved a partnership that controlled the systems in the Houston, Southwest Texas, San Antonio, and Kansas City markets. After the dissolution, Comcast obtained the Houston system, and Time Warner retained the others.^[12] On January 1, 2007, Comcast officially took control of the Houston system, but continued to operate under the Time Warner Cable brand in the interim. As of June 19, 2007, the Time Warner name was officially retired and replaced by Comcast.

Comcast also took over Adelphia systems in the State College, Pennsylvania area in addition to the Lewistown, Pennsylvania area.

In early 2007, Comcast took over Adelphia operations in Palm Beach, Broward and Miami-Dade Counties in Florida and Bartow, Pickens, Cherokee, and Forsyth Counties in Georgia.^[13]

thePlatform purchase

In July 2006, Comcast purchased the Seattle-based software company thePlatform. This represented an entry into a new line of business - selling software to allow companies to manage their Internet (and IP-based) media publishing efforts. Customers of thePlatform include Verizon Wireless, BBC Worldwide, PBS, CNBC, CBS College Sports, and HiT Entertainment .^[14] thePlatform also provides media access for Hulu and Fancast.com.

Plaxo purchase

Comcast purchased Plaxo for a reported $150 million to $170 million price.^[15]

High-speed Internet service

Comcast offers downstream speeds of up to 1, 6, 8, 12, 16, 22 or 50 Mbit/s and upstream speeds of .384, 1, 2, 5 or 10 Mbit/s for standard home connections. These differing speed options are made possible by loading a particular configuration file into the modem or banding channels together through DOCSIS 3.0. Comcast's "PowerBoost" delivers bursts for all but their highest-end and lowest-end tiers, allowing subscribers to use all excess cable node capacity to speed up the first few seconds of downloads. According to the Comcast High Speed Internet terms of service, customers are provided with dynamic IP addresses.^[16]

Comcast has a policy of terminating broadband customers who use "excessive bandwidth," a term the company refused to define in its terms of service, which once said only that a customer's use should not "represent (in the sole judgment of Comcast) an overly large burden on the network."^[16] Company responses to press inquiries suggest a limit of several hundred gigabytes per month.^[17]^[18] In September 2007, Comcast spokesman Charlie Douglas said the company defines "excessive use" as the equivalent of 30,000 songs, 250,000 pictures or 13 million emails in a month.^[19] Other company statements have said the limit varied from month to month, depending on the capacity of specific cable nodes, and that it affected only the top 1/10th of the top 1 percent of high-speed Internet customers.

On August 28, 2008, Comcast confirmed the rumors of a controversial 250GB per month cap on downloads, set to go into effect on October 1, 2008. ^[20] As such, Comcast has changed their Network Management page to reflect the new policy. On September 4, 2008 Comcast sued the FCC over the findings. ^[21]

The cap combines both upload and download for the total limit. If a user exceeds the cap, on a first offense, a warning email and/or phone call will be issued with information on how to track bandwidth usage by suggesting software monitoring programs. On the second offense, the user will have their services terminated for one year. The monitoring window is from the first day of the month to the last day of the month. ^[22]

[edit] Board members

Five of its eleven board members serve on boards of other companies and institutions. Kenneth J. Bacon sits on the board of Stanford University. J. Michael Cook is also a director at Northrop Grumman and Dow Chemical. Michael Armstrong sits on the board of directors for Citigroup Bank. Dr. Judith Rodin serves the interests of the University of Pennsylvania, Electronic Data Systems, Aetna and The Brookings Institute.^{[citation needed]}

Controversies

Sports

After the Montreal Expos baseball team relocated to Washington, D.C. to become the Washington Nationals in 2004, Comcast alienated many fans in the area by refusing to add the Mid-Atlantic Sports Network (MASN), which airs the team's games, to its channel lineup. In July 2006, as a condition of its approval of Comcast's takeover of a portion of Adelphia's assets, the FCC ordered Comcast to enter into binding arbitration with MASN to settle their dispute. As a result, on August 4, 2006, it was announced that Comcast would carry MASN programming starting in September 2006.^[23]

In the Philadelphia region, Comcast uses the FCC's "terrestrial loophole" to avoid negotiations with satellite television services for delivery of Comcast SportsNet Philadelphia, which is transmitted via a microwave broadcasting system instead of satellite (as its predecessor, PRISM, was a local-only service). This essentially denies competition in the Philadelphia market for games of the Philadelphia Phillies (baseball), Philadelphia 76ers (basketball), and Philadelphia Flyers (hockey). Comcast does, however, supply Comcast SportsNet Philadelphia programming to Verizon for their competing FiOS video service, even though FiOS is not available to residents of the city of Philadelphia.^{[citation needed]}

A smaller controversy arose when Comcast and Cox Communications announced that their systems in Connecticut (outside of Comcast's systems in New Haven, Danbury, and the Northwest Corner — all areas considered to have a sizable number of Mets fans) would not be adding SNY in 2006, if ever, for varying reasons not fully explained. This came to the anger of Mets fans who would need to switch to satellite to watch games due to all of the state being in the Mets' designated territory (thus, games would not be available through MLB Extra Innings, and most ESPN telecasts would be blacked-out). Comcast's purchase of Adelphia's systems in the state and Cox's skeptical eye towards RSN carriage in regards to fan loyalties (also done with YES and NESN in the past) also could be factors. In March 2008, Comcast systems in Plainville and Hartford added SNY to the expanded basic lineup.

Comcast does not offer SportSouth as part of its programming package in the Middle Tennessee area which has affected thousands of Atlanta Braves and college sports fans. Braves fans in the Nashville area are basically left in the dark due to Comcast's refusal to add the popular sports channel. However, the channel is offered as part of its programming package in the Knoxville, Memphis and Chattanooga area.

Comcast does not carry WGN-TV (which broadcasts Chicago Cubs and Chicago White Sox games nationally) in Miami-Dade County.

NFL Network

On November 10, 2006 Comcast announced it would add NFL Network on digital tiers in time for the eight-game Thursday- and Saturday-night package.^[24] On August 6, 2007 Comcast moved NFL Network from the digital tiers to the Sports Entertainment Package. This led to a court battle between NFL Network and Comcast, with the ruling in favor of Comcast but the NFL Network plans to appeal the ruling^[25]. Comcast has sent NFL Network a cease-and-desist letter to stop encouraging subscribers to leave Comcast.^[26] Comcast's agreement with the NFL Network ends in mid-2009.^[27] In February 26, 2008 an appellate court in New York has reversed field on a judgment made in May 2007 that allowed Comcast to move the network from its second most distributed tier to the company's sports tier. At the time a court date has not been set. Four judges at New York’s Supreme Court, Appellate Division, First Department, ruled the language "concerning additional programming package was ambiguous and that neither party has established that its interpretation of the relevant contracts is a matter of law."^[28]

NFL Network later filed a discrimination case against Comcast with the FCC, claiming that since Comcast doesn't charge extra for its owned and operated sports channels Versus and The Golf Channel, its unfair to charge extra for NFL Network. On October 10, 2008, the FCC ruled as follows:

"In the Second Report and Order, the Commission emphasized that the statute “does not explicitly prohibit multichannel distributors from acquiring a financial interest or exclusive rights that are otherwise permissible,” and thus, that “multichannel distributors [may] negotiate for, but not insist upon such benefits in exchange for carriage on their systems.” The Commission stated, however, that “ultimatums, intimidation, conduct that amounts to exertion of pressure beyond good faith negotiations, or behavior that is tantamount to an unreasonable refusal to deal with a vendor who refuses to grant financial interests or exclusivity rights for carriage, should be considered examples of behavior that violates the prohibitions set forth in Section 616.”We find that the NFL has presented sufficient evidence to make a prima facie showing that Comcast indirectly and improperly demanded a financial interest in the NFL’s programming in exchange for carriage. We further find that the pleadings and documentation present several factual disputes as to whether Comcast’s retiring of the NFL Network is the result of Comcast’s failure to obtain a financial interest in the NFL’s programming. Accordingly, we direct an Administrative Law Judge to hold a hearing, issue a recommended decision on the facts underlying the financial interest claim and a recommended remedy, if necessary, and then return the matter to the Commission within 60 days."^[29]^[30]

FCC Program Access Complaint

Comcast's trial about the NFL Network's Program Access Complaint with the FCC, filed in May 2008, before an administrative law judge began on April 14, 2009. At issue is whether Comcast's placement of the NFL Network on a digital sports tier ("Sports Entertainment Package") represents discrimination prevented by the 1992 Cable Act.^[31]

On April 17, 2009, Comcast chairman and CEO Brian Roberts testified that Comcast is willing to move the channel from the Sports Entertainment Package to a lower priced base package if the subscriber fee was reduced to 25 cents per month. NFL Network currently charges a 75 cents per month fee. He claimed that overall, Comcast saves $50 million a year in license fees by leaving the channel on its Sports Package, which in turn leads to savings for its customers.^[32] On May 19, 2009 it was announced that a deal had been reached to move the channel to it's "Digital Classic" tier.^[33]

ESPNU

Comcast is one of the nation's only television providers that does not carry ESPN's college sports channel ESPNU. However, carriage deal negotiations are ongoing. Finalization of the deal could mean it would be available in 7 million to 14 million of its customers' homes. ESPN is using its recent long term contract extension agreement with the Southeastern Conference as an incentive.^[34]

On May 19, 2009 Comcast announced the addition of ESPNU to the "Digital Classic" tier as well as access to ESPN360.^[35]

TechTV acquisition

On March 25, 2004, Comcast's G4 gaming channel announced a merger with TechTV. This move became hugely controversial among loyal fans of TechTV and Leo Laporte, who, because of a contract dispute with Vulcan, left the channel. Around May 6, G4 announced the termination of 250 employees from the San Francisco office by July 10, 2004, allowing approximately 80 to 100 employees to transition to G4's main office in Los Angeles, California if they agreed to relocate there.[4]

On May 10, 2004, G4 Media completed the acquisition of TechTV from Vulcan. G4techTV was launched in the U.S. and Canada on May 28, 2004. This led to the cancellation of many of the TechTV channels throughout carriers across the world. On January 3, 2005, TechTV International began airing select programs from G4techTV.

On February 15, 2005, the TechTV brand was dropped from the United States G4techTV feed, leaving the network name as G4 - Video Game Television; since then, G4 has gone through a rebranding into a male oriented network. For the time being, the Canadian feed has retained the G4techTV name due to a majority ownership and Canadian content regulations.

Reputation for poor customer satisfaction

There have been many reported incidents with individual customers describing less than satisfying interactions with Comcast's customer services. These include situations with a technician falling asleep on the job,^[36] customers having to spend hours on the phone to fix simple problems, and sending a bill addressed to "Bitch Dog" to a customer who had recently complained about her service.^[37] On October 15, 2007, a 75-year old Comcast customer named Mona Shaw entered her local Comcast offices with a hammer and destroyed some office equipment before being arrested and fined for damages. Mrs. Shaw was angry and frustrated due to a previous encounter with Comcast customer service in which she and her husband wanted to speak with the manager and were forced to wait outside the offices for two hours before being informed that the manager had already gone home.^[38]^[39] Comcast's customer service quality has prompted several individuals to create blogs and websites dedicated to informing the public of Comcast's service, including one run by media columnist Bob Garfield.^[40]

In 2004 and 2007, the American Customer Satisfaction Index survey found that Comcast had the worst customer satisfaction rating of any company or government agency in the country, including the Internal Revenue Service.^[41] Comcast's Customer Service Rating by the ACSI surveys indicate that the company's customer service has not improved since the surveys began in 2001. Analysis of the surveys states that "Comcast is one of the lowest scoring companies in ACSI. As its customer satisfaction eroded by 7% over the past year, revenue increased by 12%." The ACSI analysis also addresses this contradiction, stating that "Such pricing power usually comes with some level of monopoly protection and most cable companies have little competition at the local level. This also means that a cable company can do well financially even though its customers are not particularly satisfied."^[42]^[43]

Within the Cable Television needs assessment report for the city of Fort Collins, CO February 10, 2004^[44] which was required for Comcast's franchise renewal the city's independent consultant found: "Approximately 62% of the respondents, though, were very dissatisfied (along with another 25% who were dissatisfied) with the cost of cable television service." "A majority of the respondents were satisfied with the friendliness and courtesy of customer service personnel. Overall, approximately 43% of the respondents rated the cable company's performance as fair, 30% regarded it as poor and another 30% rated the cable company's performance as good."

While Comcast does operate some of its own Customer Service Call centers it also outsources Customer Service and some technical support to Convergys Inc a third party call center company.

On October 1, 2008, J.D. Power and Associates published its annual customer satisfaction survey for the nation's top 10 largest cable and satellite television providers. Comcast scored in the bottom 5 for each region of the United States, including 10th in the East Region. ^[45]

HD Channel delays

In the summer of 2008, Comcast announced it would launch HD versions of the three channels it owns: E! Entertainment Television, The Style Network and G4 ^[46]. However, the HD versions were not launched on the date promised. These channels are currently now available in some Comcast markets such as Boston, MA.

Customer service after Hurricane Ike

Shortly after Hurricane Ike hit the Houston, Texas area customers received bills and later collection notices for unreturned equipment that was destroyed during the storm. One customer reported a $931 bill which included a $66 credit for interrupted phone service, but also included $1000 charge for not returning her rented DVR, Cable Modem, and other equipment. Comcast responses differed after the storm, some Customer Care agents told customers to file with their insurance, some agents told them to return their equipment even if it is ruined or moldy. While the majority of insurance companies will not reimburse for rented equipment, many customers are frustrated with large bills that they can not afford, or even care about after losing everything. ^[47]

Network neutrality

As early as late 2006, Comcast has implemented measures using Sandvine hardware which sends forged TCP RST (reset) packets, disrupting multiple protocols used by peer-to-peer file sharing networks.^[48] This has prevented most Comcast users from uploading files.^[49]

On August 17, 2007, TorrentFreak reported that Comcast has been preventing BitTorrent users from seeding files.^[49] In October 2007, the Associated Press confirmed the story that indicates that Comcast "actively interferes with attempts by some of its high-speed Internet subscribers to share files online, a move that runs counter to the tradition of treating all types of Net traffic equally."^[50] In November 2007, Comcast's severe limiting of torrent applications was again confirmed by a study conducted by the Electronic Frontier Foundation, in which public domain literature is distributed over peer-to-peer networks. Analysis of the EFF study finds "strong evidence that Comcast is using packet-forging to disrupt peer-to-peer (P2P) file sharing on their network".^[51] The studies show that Comcast effectively prevents distribution of files over peer-to-peer networks by sending a RST packet under the guise of the end user, and denying the connection, which effectively blocks the user from seeding over BitTorrent. Legal controversy arises because instead of simple filtering, Comcast is sending RST packets to Comcast customers, pretending to be the host user at the other end of the BitTorrent connection.^[52] Comcast's BitTorrent throttling was revealed to be through a partnership with Sandvine, although Comcast's internal memos instruct employees to respond to the contrary.^[53]^[54]

There is also evidence of Comcast using RST packets on groupware applications that have nothing to do with file sharing. Kevin Kanarski, who works as a Lotus Notes messaging engineer, noticed some strange behavior with Lotus Notes dropping emails when hooked up to a Comcast connection and has managed to verify that Comcast's reset packets are the culprit.^[55] A lawsuit, Hart v. Comcast, has been filed accusing Comcast of false advertising and other unfair trade practices for allegedly advertising unlimited high-speed Internet access while in reality working to restrict their customers' usage of the Internet.^[56]

In 2007, Comcast customers reported a sporadic inability to use Google, because forged RST packets are interfering with HTTP access to google.com,^[57] which has further angered users.^[58]

In January 2008, FCC Chairman Kevin Martin stated that the FCC is going to investigate complaints that Comcast "actively interferes with Internet traffic as its subscribers try to share files online".^[59] During a February 2008 FCC hearing in Boston, Comcast admitted they paid people to hold seats. The company claimed it was so staffers could attend later, but opponents claimed it was to keep Comcast opponents from attending.^[60] The FCC has stated it expects to rule on the issue by June 30, 2008.^[61]

Comcast and BitTorrent Inc. agreed in late March 2008 to work together in a collaborative effort that will leave the network provider to reconfigure its network to manage traffic in a more protocol-agnostic way.^[62] Implementation was projected for late 2008.

Prior to implementation of Comcast's apparent agreements with BitTorrent, Inc., Comcast is reported to be continuing to limit bandwidth available to peer to peer applications. In April 2008, Comcast proposed a "P2P Bill of Rights and Responsibilities" to address potential copyright infringement by users of peer to peer applications,^[63] but some scholars argue that this is a veiled attempt by Comcast to strengthen its traffic management capability rather than fight copyright infringement.^[64]

On August 21, 2008 the FCC issued an order which stated that Comcast's network management was unreasonable and that Comcast must terminate the use of its discriminatory network management by the end of the year. (File no: EB-08-IH-1518). On January 18, 2009, after reconfiguring their traffic management regime, Comcast was asked by the FCC to address their alleged throttling of VoIP customers.^[65]

Lobbying efforts

Analysis indicates that Comcast spends millions of dollars annually on government relationships.^[66]^[67] Regularly Comcast employs the spouses, sons and daughters of influential mayors, councilmen, commissioners, and other officials to assure its continued preferred market allocations.^[68]^[69]^[70]^[71]

Comcast occasionally lobbies against "À la carte" bills that would give consumers the option to purchase individual channels rather than a broad tier of programming. Although they claim the reason for this is to keep customer costs lower,^[72] these issues continue to garner attention from state governments, the United States Congress and former Federal Communications Commission Chairman Martin.^[73]

HDTV claim and quality

Comcast has started transmitting three HD channels per Quadrature Amplitude Modulation (QAM) carrier, rather than two per QAM like some other video service providers. Though more cost effective and many consumers don't notice the difference, this additional compression has been noticed and measured by videophiles as a reduction in the quality of broadcasts.^[74] Comcast claims to have more HD choices than DIRECTV by including Comcast's On Demand and Pay-per-view assets. Each HD On Demand program is counted as an HD "choice" by Comcast. ^[75]

Web.com (1995 - 2007)

2009-06-01T18:04:00.000-07:00

Web.com, Inc (formerly NASDAQ:WWWW), formerly Interland (NASDAQ:INLD), was a provider of websites and web services to small businesses and consumers, based in Atlanta, Georgia. Web.com's services included do-it-yourself and professional website design, web hosting, e-commerce, web marketing, and e-mail. As of March 2007, there were approximately 166,000 paid hosting subscribers in 2007

Along with various web products and services, Web.com provided small businesses, entrepreneurs and consumers with advice and tips for developing a strong online presence. It owned the brands Web.com, Interland, Trellix, and Hostpro.

On September 30, 2007, Web.com merged with Website Pros.

Web.com
Type	Subsidiary
Founded	1995, as MicronPC
Headquarters	Jacksonville, FL, USA
Key people	Jeff Stibel, President & CEO Gonzalo Troncoso, President, Web Services
Industry	Web hosting Design e-commerce Marketing
Products	Site Builder, Hosting Suite
Revenue	▲ ~$53 Million US$ (annualized)
Parent	Website Pros (NASDAQ: WSPI)
Website	www.web.com

History

The Company was founded as MicronPC, a multi-billion PC manufacturer but later merged with Interland, which was another public company based in Atlanta, GA. The combined company changed its name to Interland and sold the PC business to focus on Internet hosting. Interland's primary business was providing web services, such as shared and dedicated hosting. Interland acquired numerous hosting companies between the years 2001 and 2006, including HostPro, Innerhost, Dialtone, Interland, Burlee, Trellix, Communitech and WazooWeb. The company acquired Web.com in December 2005 for $4.8 million and changed its name from Interland to Web.com. ^[4] In August 2005, Interland’s Board of Directors decided to bring in new management with the goal of turning around the company. It removed its former CEO, Joel Kocher, and replaced him with Jeff Stibel. ^[5] Over the next several months the company also brought in a new Chief Technology Officer, Vikas Rijsinghani (former founder and CTO of VerticalOne) and a new Chief Marketing Officer, Judy Hackett (former CMO of CareerBuilder). ^[6]

Web.com held 21 registered patents and claimed to have the primary underlying technology for various aspects of web hosting, software as a service, customer-facing control panels, and website builders. ^[7] Some of these patents were licensed to Hostopia, a wholesale web hosting provider. ^[8] On February 1, 2007, Netcraft named Web.com one of the most reliable hosting companies. ^[9]

When the company was known as Interland, the stock had risen to meteoric levels and then suffered with the "Dot-com bubble" and was ranked among the 10 worst performances for a United States listed company. ^[10] But since the company brought on new management and changed its name to Web.com, the stock price recovered. At the time of the merger with Website Pros, the company's stock closed at $7.15, which represented more than a threefold increase since new management joined in August 2005.^[11] According to the company’s financials, the last four quarters showed revenue and subscriber growth at Web.com, despite having consistently lost revenues and subscribers prior to the turnaround. ^[12]^[13]^[14] During the first quarter of 2007, the company announced a profit and earnings growth but the second quarter of 2007 the company reported a loss, mainly due to merger related costs

Taxation in the United States

2009-06-01T17:55:00.000-07:00

Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and county governments. It also includes regional entities such as school and utility, and transit districts as well as including state and federal government.

The National Bureau of Economic Research has concluded that the combined federal, state, and local government average marginal tax rate for most workers to be about 40% of income.^[1]^[2] The Tax Foundation concluded that government at all levels will collect 30.8% of the nation's income for 2008.^[3] Tax Day, the day by which tax returns are due, is usually April 15.

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Federal taxation

[edit] History

Main article: Taxation history of the United States

Tariffs were the largest source of federal revenue from the 1790s to the eve of World War I, until it was surpassed by income taxes.

The first federal statutes imposing the legal obligation to pay a federal income tax were adopted by Congress in 1861 and 1862 to pay for the Civil War. The 1862 law levied a 3% tax on incomes above $800, rising to 5% for incomes above $10,000. Rates were raised in 1864. This income tax was repealed in 1872, but a new income tax statute was enacted as part of the Wilson-Gorman Tariff Act in 1894.^[4]

The United States Constitution specified Congress could impose a direct tax only if it was apportioned among the states according to each state's census population. ^[5] In its 1895 decision the Supreme Court held in the case of Pollock v. Farmers' Loan & Trust Co. that a tax on income from property (a tax on interest, dividends or rent) was a direct tax under the Constitution, and so had to be apportioned.

The apportionment requirement made income taxes on property practically impossible, and Congress did not want to limit the income tax solely to a tax on wages. Therefore, in 1909 Congress proposed the Sixteenth Amendment, which became part of the Constitution in 1913 when it was ratified by the required number of states. The Amendment modified the requirement for apportionment of direct taxes by exempting all income taxes—whether considered direct or indirect—from the apportionment requirement. Congress re-adopted the income tax that same year, levying a 1% tax on net personal incomes above $3,000, with a 6% surtax on incomes above $500,000. By 1918, the top rate of the income tax was increased to 77% (on income over $1,000,000) to finance World War I. The top marginal tax rate was reduced to 58% in 1922, to 25% in 1925, and finally to 24% in 1929. In 1932 the top marginal tax rate was increased to 63% during the Great Depression and steadily increased, reaching 94% (on all income over $200,000) in 1945. During World War II, Congress introduced payroll withholding and quarterly tax payments, Franklin D. Roosevelt tried to impose a 100% tax on all incomes over $25,000 to help with the war effort. Top marginal tax rates stayed near or above 90% until 1964 when the top marginal tax rate was lowered to 70%. The top marginal tax rate was lowered to 50% in 1982 and eventually to 28% in 1988. However, in the intervening years Congress subsequently increased the top marginal tax rate to 35% which is the tax rate currently in 2008. President Barack Obama's budget consist of raising the top marginal tax rate to 39.6% in fiscal year 2010.

At first the income tax was incrementally expanded by the Congress of the United States, and then inflation automatically raised most persons into tax brackets formerly reserved for the wealthy until income tax brackets were adjusted for inflation. Income tax now applies to almost two-thirds of the population.^[6] The lowest earning workers, especially those with dependents, pay no income taxes as a group and actually get a small subsidy from the federal government because of child credits and the Earned Income Tax Credit.

Some lower income individuals pay a proportionately higher share of payroll taxes for Social Security and Medicare than do some higher income individuals in terms of the effective tax rate. All income earned up to a point, adjusted annually for inflation ($94,200 for the year 2006 and $97,500 for the year 2007) is taxed at 7.65% (consisting of the 6.2% Social Security tax and the 1.45% Medicare tax) on the employee with an additional 7.65% in tax incurred by the employer. The annual limitation amount is sometimes called the "Social Security tax wage base amount" or "Contribution and Benefit Base." Above the annual limit amount, only the 1.45% Medicare tax is imposed. In terms of the effective rate, this means that a worker earning $20,000 for 2006 pays at a 7.65% effective rate ($1,530) while a worker earning $200,000 pays at an effective rate of about 4.37% ($8,740).

When an individual's Social Security benefit is calculated, income in excess of each year's Social Security Tax wage base amount (e.g., $97,500 for 2007) is disregarded for purposes of the calculation of future benefits. Although some lower income individuals pay a proportionately higher share of payroll taxes than do higher income individuals in terms of the "effective tax rate", the lower income individuals also receive a proportionately higher share of Social Security benefits than do some higher income individuals, since the lower income individuals will receive a much higher income replacement percentage in retirement than higher income individuals affected by the Social Security tax wage base cap. If the higher income individuals want to receive an income replacement percentage in retirement that is similar to the income replacement percentage that lower income individuals receive from Social Security, higher income individuals must achieve this through other means such as 401(k)s, IRAs, defined benefit pension plans, personal savings, etc. As a percentage of income, some higher income individuals receive less from Social Security than do lower income individuals.

Self employed people pay the entire 15.3%, but are allowed to deduct one-half of this amount in computing taxable income for purposes of the Federal income tax.^[7]

The federal government is now financed primarily by personal and corporate income taxes.^{[citation needed]} While it was originally funded via tariffs upon imported goods, tariffs now represent only a minor portion of federal revenues. There are also non-tax fees to recompense agencies for services or to fill specific trust funds such as the fee placed upon airline tickets for airport expansion and air traffic control. Often the receipts intended to be placed in "trust" funds are used for other purposes, with the government posting an IOU ('I owe you') in the form of a federal bond or other accounting instrument, then spending the money on unrelated current expenditures.

The federal government collects several specific taxes in addition to the general income tax. Social Security and Medicare are large social support programs which are funded by taxes on personal earned income. Estate taxes are levied on inheritance. Net long-term capital gains as well as certain types of qualified dividend income are taxed preferentially.

Federal excise taxes are applied to specific items such as motor fuels, tires, telephone usage, tobacco products, and alcoholic beverages. Excise taxes are often, but not always, allocated to special funds related to the object or activity taxed.

Federal tax code

The Federal tax law is administered primarily by the Internal Revenue Service, a bureau of the Treasury. The U.S. tax code is known as the Internal Revenue Code of 1986 (title 26 of the United States Code). The Code's complexity generally arises from two factors: the use of the tax code for purposes other than raising revenue, and the feedback process of amending the code.

While the main intent of the law is to provide revenue for the federal government, the tax code is frequently used for public policy reasons i.e., to achieve social, economic, and political goals. For example, to encourage home ownership, the tax law provides a deduction for mortgage interest expense on debt secured by primary residences. In addition, the law does not allow a deduction for renters for rent paid to offset the advantage of nonrecognition of exclusion of imputed owner occupied rent. An income tax system that favors neither renting nor owning homes would not allow the mortgage interest deduction and would tax the imputed rent for owners who live in their own homes.

Because the government uses the tax code as an instrument of social policy, the code as a whole appears to some critics^{[citation needed]} to lack a coherent organizing principle. The purported lack of a coherent organizing principle arguably has become magnified over time, due to the interplay between successive legislative amendments and regulatory changes to the law and the private sector responses to those amendments and changes. For instance, suppose that Congress enacts a tax credit to encourage a particular type of activity. In response, a group of taxpayers who are not the intended beneficiaries of the credit re-order their affairs, or the superficial aspects of their affairs, to qualify for the credit. Congress responds by amending the code to add restrictions and target the credit more effectively. Certain taxpayers manage to use this change to claim additional benefits, so Congress acts again, and so on. The result is a feedback loop of enactment and response, which, over an extended period of time, produces significant complexity.

Tax distribution

Tax concentration coefficient (a variant of the Gini coefficient) is a measure of tax inequality. The higher the number, the more progressive the tax.

As of 2007, there are about 138 million taxpayers in the United States.^[8] The Treasury Department in 2006 reported, based on Internal Revenue Service (IRS) data, the share of federal income taxes paid by taxpayers of various income levels. The data shows the progressive tax structure of the U.S. federal income tax system on individuals that reduces the tax incidence of people with smaller incomes, as they shift the incidence disproportionately to those with higher incomes - the top 0.1% of taxpayers by income pay 17.4% of federal income taxes (earning 9.1% of the income), the top 1% with gross income of $328,049 or more pay 36.9% (earning 19%), the top 5% with gross income of $137,056 or more pay 57.1% (earning 33.4%), and the bottom 50% with gross income of $30,122 or less pay 3.3% (earning 13.4%).^[9]^[10] If the federal taxation rate is compared with the wealth distribution rate, the net wealth (not only income but also including real estate, cars, house, stocks, etc) distribution of the United States does almost coincide with the share of income tax - the top 1% pay 36.9% of federal tax (wealth 32.7%), the top 5% pay 57.1% (wealth 57.2%), top 10% pay 68% (wealth 69.8%), and the bottom 50% pay 3.3% (wealth 2.8%).^[11]

Other taxes in the United States with a less progressive structure or a regressive structure, and legal tax avoidance loopholes change the overall tax burden distribution. For example, the payroll tax system (FICA), a 12.4% Social Security tax on wages up to $106,800(for 2009) and a 2.9% Medicare tax (a 15.3% total tax that is often split between employee and employer) is a regressive tax on income with no standard deduction or personal exemptions. The Center on Budget and Policy Priorities states that three-fourths of U.S. taxpayers pay more in payroll taxes than they do in income taxes.^[12] The Tax Foundation has stated that the burden of the corporate income tax (a 15-39% tax) falls on customers and workers of the corporations, who are often not rich.^[13]

Inflation and tax brackets

Most tax laws are not accurately indexed to inflation. Either they ignore inflation completely, or they are indexed to the Consumer Price Index (CPI), which some argue understates real inflation.^[14] In a progressive tax system, failure to index the brackets to inflation will eventually result in effective tax increases (if inflation is sustained), as inflation in wages will increase individual income and move individuals into higher tax brackets with higher percentage rate. One example is the Alternative Minimum Tax; since it is not indexed to inflation,^[15]^[16] an increasing number of upper-middle-income taxpayers have been finding themselves subject to this tax.

From 1971 to 1977, as the CPI increased 47%, taxpayers faced 60% more taxes at the local, state and federal levels.^[17]

Tax withholding

Main article: Tax withholding in the United States

Federal payroll taxes in the United States are primarily collected by employers on behalf of the Internal Revenue Service (IRS). The Federal income tax uses a system of direct withholding. Employers deduct part of a taxpayer's income directly from their payroll checks. Self-employed individuals make similar payments to the government. The amount of withholding is calculated based on an employee's expected annual salary and the employee's living situation (married or unmarried, number of dependents, other factors). Withholding does not perfectly calculate an individual's tax each year. The difference between the amount withheld and the actual tax is either paid to the government after the end of the year, or refunded by the government. Withholding is done on an honor system with penalties imposed on individuals who do not have enough withheld (or make enough estimated tax payments) during the year. The amounts deducted can be found in IRS Publication 15, also referred to as Circular E. For farmers, the rules are outlined in Publication 51 (Circular A). The IRS's Publication 505 can also be used to estimate the amount of tax withheld.

Some individuals choose to withhold more of their estimated tax burden than necessary, using the withholding and the refund check at the end of the year as a way of "forced savings" (at zero percent interest). Conversely, other individuals withhold as little as possible, using the general rule that, for purposes of avoiding the penalty for underpayment of estimated tax (a "penalty" that is essentially analogous to an interest charge that covers the periods from each of four specified interim payment due dates^[18] to the initial due date for the filing of the tax return), the total tax paid or constructively paid by April 15th of the year following the tax year in question (i.e., the initial due date for filing the return) need be no more than 100% of the previous year's tax liability. Such individuals thus pay a relatively large amount on April 15.^[19] Many individuals fall somewhere in the middle.

Federal income tax

Main article: Income tax in the United States

As of June 2001, the income tax forms the bulk of taxes collected by the U.S. government.^{[citation needed]} Depending on individual income, the tax ranges from zero to 35% of one's taxable income.

The income tax is considered a progressive tax because the tax rate is higher as a percentage of the income for higher-income individuals. For an example showing the tax rates imposed by Congress in 1954 on the taxable income of unmarried individuals—with rates as high as 91%—see the chart at Internal Revenue Code of 1954.

Income tax is also imposed on the taxable income of most corporations and again on dividends paid to stockholders, although individuals usually pay a preferential tax rate on dividends; this is sometimes referred to as double taxation.

One unique aspect of federal income tax in the United States, is that the U.S. uses citizenship in addition to residency in determining whether a person's income is subject to U.S. taxation. All U.S. citizens, including those who do not live in the United States, are subject to U.S. income tax on their worldwide income. There are provisions that exist to reduce double-taxation. Most other countries do not impose tax on their citizens who are not resident within their borders, unless they have income which is sourced in that country (and even then they only tax that specific income). ^[20]

Tax deductions/credits

The U.S. government rewards certain behavior with tax deductions or tax credits. For example, amounts used to pay mortgage interest on a personal home may be deductible, if the taxpayer elects to itemize. Taxpayers who do not participate in an employer-sponsored pension plan may contribute up to $4,000 ($5,000 if age 50 or above) into an individual retirement account, and deduct that contribution from their gross income if they fall within certain income limits. The Earned Income Tax Credit benefits low- to moderate-income working families. It is also possible to receive a child and dependent care credit for amounts spent on daycare.

For businesses, a corporate expense account is treated under the tax code as either "accountable" or "unaccountable". Accountable expense accounts are subject to a variety of restrictions and IRS regulations. There must be a documented business purpose for the account, and spending from the account must be documentable, typically by means of receipts. Any money entrusted to the employee from the account that is not spent for business purposes and accounted for must be returned to the employer. ^[21]

[edit] Methods of calculation

Chart showing how the United States Congress spends the federal tax revenue.^[22]

There are two required ways to calculate the U.S. income tax. The "regular tax" is based on the gross income minus any applicable deductions and then a marginal tax percentage is applied according to the taxpayer's income bracket. From this result, any applicable tax credits are subtracted and the result is the income tax owed. If the result is a negative number due to refundable tax credits and/or if the Federal Withholding Tax was greater than the income tax that was actually owed, the taxpayer is entitled to a tax refund. A taxpayer eligible for a refundable credit (such as the earned income tax credit) may receive a refund even without paying any federal income tax.

The second way, the "Alternative Minimum Tax" (AMT) is based on the gross income, computed without regard to certain tax preference items (such as tax-exempt interest on certain private activity bonds) and with a reduced number of exemptions and deductions. This higher income base is taxed in two rate brackets, 26% and 28%, depending on taxpayer income. The taxpayer pays the higher of the two computed tax liabilities.

In the tax year 2000, many taxpayers in Silicon Valley were caught unprepared by the AMT due to the sudden decline in technology stock prices. Under AMT rules, unrealized gains on incentive stock options are taxed at the date the options are exercised. In contrast, under the regular tax rules capital gains taxes are not paid until the actual shares of stock are sold. For example, if someone exercised a 10,000 share Nortel stock option at $7 when the stock price was at $87, the bargain element was $80 per share or $800,000. Without selling the stock, the stock price dropped to $7. Although the real gain is $0, the $800,000 bargain element still becomes an AMT adjustment, and the taxpayer owes thousands of dollars in AMT.

The AMT was designed to prevent people from using loopholes in the tax law to avoid tax. However, the inclusion of unrealized gain on incentive stock options imposes difficulties for people who cannot come up with cash to pay tax on gains that they have not realized yet. As a result, Congress has taken action to modify the AMT regarding incentive stock options. In 2000 and 2001, people exercised incentive stock options and held onto the shares, hoping to pay long-term capital gains taxes instead of short-term capital gains taxes.^[23] Many of these people were forced to pay the AMT on this income, and by the end of the year, the stock was no longer worth the amount of AMT tax owed, forcing some individuals into bankruptcy. In the Nortel example given above, the individual would receive a credit for the AMT paid when the individual did eventually sell the Nortel shares. However, given the way AMT carryover amounts are recalculated each year, the eventual credit received is in many cases less than originally paid, another insidious artifact of AMT.

Another perceived flaw in the AMT is that it hasn't been changed at the same rate as regular income taxes. The tax cut passed in 2001 lowered regular tax rates, but did not lower AMT tax rates. As a result, certain middle-class people are affected by the AMT, even though that was not the original intent of the law. People with large deductions, particularly mortgage interest and state income tax deductions, are affected the most. The AMT also has the potential to tax families with large numbers of dependents (usually children), although in recent years, Congress has acted to keep deductions for dependents, especially children, from triggering the AMT.

A further criticism is that the AMT does not even affect its intended target. Congress introduced the AMT after it was discovered that 21 millionaires did not pay any US income tax in 1969 as a result of various deductions taken on their income tax return. Since the marginal rate of persons with one million dollars of income is 35% and the AMT uses a 26% rate on all income, it is unlikely that millionaires would get tripped by the AMT as their effective tax rates are already higher. Those that do get caught by the AMT are typically upper-middle class persons making approximately $200k-$500k.

Statistics from the U.S. Internal Revenue Service (IRS) for 2000 show that returns showing less than $15,000 in adjusted gross income amounted to 30% of total returns filed but accounted for less than 1% of tax paid. By contrast, although they made up only 2% of all taxpayers that year, taxpayers reporting $200,000 or more in adjusted gross income paid 45% of all federal income taxes. (See: Lucky duckies)

[edit] Progressive nature

In general, the U.S. income tax is progressive, at least with respect to individuals that earn wage income.

"Progressivity" as it pertains to tax is usually defined as meaning that the higher a person's level of income, the higher a tax rate that person pays. In the mid-twentieth century, tax rates in the United States and United Kingdom exceeded 90%. As recently as the late 1970s, the top tax rate in the U.S. was 70%. Despite the dramatic fall in the marginal tax-rate of the top-income brackets from the 1960s to the 2000s, taxes on wages, interest, and dividends have become more progressive over the past fifty years.^[24]

Progressivity in the income tax is accomplished mainly by establishing tax "brackets" - branches of income that are taxed at progressively higher rates. For example, for tax year 2006 an unmarried person with no dependents will pay 10% tax on the first $7,550 of taxable income. The next $23,100 (i.e. taxable income over $7,550, up to $30,650) is taxed at 15%. The next $43,550 of income is taxed at 25%. Additional brackets of 28%, 33%, and 35% apply to higher levels of income. So, if a person has $50,000 of taxable income, his next dollar of income earned will be taxed at 25% - this is referred to as "being in the 25% tax bracket," or more formally as having a marginal rate of 25%. However, the tax on $50,000 of taxable income figures to $9,058. This being 18% of $50,000, the taxpayer is referred to as having an effective tax rate of 18%.

In recent years, a reduction in the tax rates applicable to capital gains and received dividends payments, has significantly reduced the tax burden on income generated from savings and investing. An argument is often made that these types of income are not generally received by low-income taxpayers, and so this sort of "tax break" is anti-progressive. Further clouding the issue of progressivity is that far more deductions and tax credits are available to higher-income taxpayers. A taxpayer with $40,000 of wage income may only have the "standard" deductions available to him, whereas a taxpayer with $200,000 of wage income might easily have $50,000 or more of "itemized" deductions. Allowable itemized deductions include payments to doctors, premiums for medical insurance, prescription drugs and insulin expenses, state taxes paid, property taxes, and charitable contributions. In those two scenarios, assuming no other income, the tax calculations would be as follows for a single taxpayer with no dependents in 2006:

Wage income	$40,000	$200,000
Allowable deductions	8,450	51,430
Taxable income	31,550	148,570
Income tax	4,445	46,725
Effective rate	14%	31%

This would appear to be highly progressive - the person with the higher taxable income pays tax at twice the rate. However, if you divide the tax by the amount of gross income (i.e. before deductions), the effective rates are 11% and 23%: the higher income person's rate is still twice as high, but his deductions drive down the effective rate to a much greater degree. In addition, most discussions of income tax progressivity do not take into account the social security tax, which has a "ceiling". This is because social security insurance benefits are directly determined by individual social security tax contributions over that individual's lifetime. Thus, since social security taxes serve as direct individual premiums for direct individual benefits, most do not include these taxes in the calculation of the progressive nature of federal taxes much as they do not include private automobile, homeowners, and life insurance policy premiums. If one were to expand the above example to include social security insurance taxes:

Social security tax	$3,060	$8,740
Total tax	7,505	55,465
Rate paid on gross income	19%	28%

Progressivity, then is a complex topic which does not lend itself to simple analyses. Given the "flattening" of tax burden that occurred in the early 1980s, many commentators note that the general structure of the U.S. tax system has begun to resemble a partial consumption tax regime.^[25]

In 2001 the top 1% earned 14.8% of all income and paid 34.4% of federal income taxes. The next 4% earned 12.7% and paid 20.8%. The next 5% earned 10.1% and paid 12.5%. The next 10% earned 14.8% and paid 14.8%, completing the highest quintile, which in total earned 52.4% of all income and paid 82.5% of federal income taxes. The fourth quintile earned 20.7% and paid 14.3%. The third quintile earned 14.2% and paid 5.2%. The second quintile earned 9.2% and paid 0.3%. The lowest quintile earned 4.2% and received a net 2.3% from the federal government in income "credits".

When including social security insurance taxes: In 2001 the top 1% earned 14.8% of all income and paid 22.7% of all federal taxes. The next 4% earned 12.7% and paid 15.8%. The next 5% earned 10.1% and paid 11.5%. The next 10% earned 14.8% and paid 15.3%, completing the highest quintile for a total of 65.3%. The fourth quintile earned 20.7% of all income and paid 18.5%. The third quintile earned 14.2% and paid 10%. The second quintile earned 9.2% and paid 4.9%. The lowest quintile earned 4.2% and paid 1% of all federal taxes.^[26]Whether this breakdown is "fair" is a matter of some debate.

Percentile	Earnings		Federal Tax Share		Federal Tax Share (incl. Social Security)
Top 1%	14.8%	52.4%	34.4%	82.5%	22.7%	65.3%
95%–98%	12.7%		20.8%		15.8%
90%–94%	10.1%		12.5%		11.5%
80%–89%	14.8%		14.8%		15.3%
60–79%	20.7%		14.3%		18.5%
40–59%	14.2%		5.2%		10.0%
20–39%	9.2%		0.3%		4.9%
0–19%	4.2%		-2.3%		1.0%

Payroll taxes

Social Security tax

Main article: Federal Insurance Contributions Act tax

The next largest tax is Social Security tax formally known as the Federal Insurance and Contributions Act (FICA). This contribution or tax is 6.2% of an employees' income paid by the employer, and 6.2% paid by the employee (12.4% total). Self-employed workers must pay both halves of the Social Security tax because they are their own employers. This tax is paid only on earned income and, as noted above, only up to a threshold income for calendar year 2009 of $106,800 called the "Social Security Wage Base" (SSWB), for an maximum individual contribution of $6,621.60 ($13,243.20 combined). The SSWB increases every year^[27] according to the national index average of wages^[28] which also indexes the bend points in the Primary Insurance Amount (PIA) computations. Unearned income like interest from bonds, money market and bank accounts, dividends from REITs and common stocks, rents, and royalties are not subject to the Social Security tax. Wages are defined in the United States Code 42 USC Section 409.^[29] Thus, by simple arithmetic, higher earners pay a lower average tax rate than those with earned income at the upper end. Since future benefits are based on total contributions, however, any wages above the SSWB limit do not contribute to higher future benefits received.

Medicare tax

Main article: Federal Insurance Contributions Act tax

The Medicare tax funds the Medicare program, a health insurance program for the elderly and disabled. 1.45% of the employee's income is paid by the employer as Medicare tax, and 1.45% is paid by the employee. Unlike Social Security, there is no cap on the Medicare tax.

For Self-Employeed people, Medicare taxes are fixed at 2.9% on all earnings (can be offset by income tax provisions.)

As in FICA, unearned income is not subject to the Medicare contribution.

Together, Social Security and Medicare taxes compose the payroll tax. These taxes are based on income, but unlike the Federal income tax, they are set aside for their specific purposes. That is, there is a statutory requirement that expenditures on these programs Medicare and Social Security come out of current taxes or accumulated trust funds, so if they go broke, the Social Security Administration and Medicare would be without the authority to pay benefits. Unlike Congress, they cannot borrow on the federal government's creditworthiness to fund operations from the credit markets.

Other payroll taxes

The U.S. has a payroll tax to support unemployment insurance. This is 1.2% of the first $7,000, but coordinated with state unemployment agencies and taxes in such a way that most employees are not double taxed in states that have unemployment insurance. The U.S. also has a tax to pay for retraining of displaced workers, but it is only 0.1% of the first $7,000 of income, and it is assessed only on employers. The government tracks tax payment by an account number and payment date. For the IRS, the account number is a Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number.

Corporate income tax

Main article: Corporate tax in the United States

In the United States, the federal corporate income rate for the year 2006 varies between 15 and 39% depending on taxable income. But since 1999, when Treasury announced the "check the box" system many corporations can elect to be treated as a pass-through entity, thereby skipping the entity level 35% tax and having all income pass through to the shareholders. This is the tax treatment that the much discussed "S" corporations receive; but now many more types of state-law corporations may avoid double taxation by "checking the box". Dividends are also subject to a lower rate of income tax in the United States. The U.S. corporate tax rate is ranked as the second highest statutory rate among the OECD countries (the U.S. average rate of 39.3 ranks just behind Japan's 39.5 and well above the OECD average of 28.7).^[30] However, the U.S also has the greatest number of corporate tax loopholes of any OECD member,^[31] allowing many corporations to achieve a lower effective tax rate than the published rates.

Transfer taxes

The transfer tax generates roughly 1.5% ($30 billion) of the federal government's annual revenue ($2 trillion). It consists of the gift tax, the estate tax and the generation-skipping transfer tax ("GSTT"). Opponents of the transfer tax label these taxes "death taxes". The term "death tax" was popularized by Frank Luntz, a Republican political consultant, but its use goes back to at least the 19th century.^[32]

The gift tax is a tax levied on wealth transfers during the transferor's life while the estate tax is levied on transfers made after the transferor's death. The GSTT is a tax in addition to the gift and estate tax and is levied (in rough terms) on transfers made during life or after death to individuals removed by more than one generation from the transferor, for example, from a grandmother to a grandson. Usually transfer tax liabilities are paid by the transferor or the transferor's estate. Payment of transfer taxes by the transferor when the liability is due from the recipient is also a taxable gift.

As of December 2002^[update], tax rates for gift and estate taxes begin at 18% and rise to 50% for gifts over $12,000 or taxable estates over $2.5 million under the Unified Transfer Tax Rate Schedule. The GSTT is a flat 50%. Each individual is granted a Unified Credit (currently $345,800) the effect of which exempts estates under $1 million. Each individual is also granted an annual exclusion amount the effect of which exempts total gifts to any one individual during the year up to the annual exclusion amount (As of 2009, $13,000 per person per year). If the transferor does not elect to pay the gift tax on the value of gifts totaling more than the annual exclusion amount, the individual is deemed to have used a portion of his Unified Credit. An exemption (currently $1.1 million) for transfers subject to the GSTT is also granted to each individual during his lifetime. The Unlimited Marital Deduction allows (non-foreign) spouses to transfer any amount of wealth with no transfer tax consequences.

Excise taxes

Main article: Excise tax in the United States

The U.S. also maintains federal excise taxes on gasoline and other fuels used by vehicles. At this time (2005) they are 18.4¢ per gallon (4.9¢/l) for gasoline and 24.4¢ per gallon (6.4¢/l) for diesel (for highway use). Higher profile excise taxes exist on distilled spirits, tobacco products, and some firearms. Beyond excises taxes on fuel, consumers also pay a 7.5% excise tax on airfare.

State and local government taxation

U.S. states are recognized as having a plenary power to assess taxes on their citizens and on activities that occur within their borders, so long as those taxes do not infringe on a power reserved for the federal government. The Supreme Court has found, in various cases, that states cannot impose taxes designed to impede interstate commerce or influence international relations. States are also prohibited from assessing taxes in ways that discriminate on the basis of race, gender, religion, alienage, or nationality. Finally, states may not condition the right to vote on payment of taxes. The Twenty-fourth Amendment to the United States Constitution, ratified in 1964, specifically prohibits such a condition in Federal elections; the Supreme Court ruled in Harper v. Virginia Board of Elections that the Equal Protection Clause of the Fourteenth Amendment does the same in state elections.

Local government is now typically financed by value-based property taxes, mainly on real estate. Additional taxes may be in the form of fixed sales taxes and use taxes. Local government fees such as building permit fees may reflect the added capital cost and operating costs of services such as schools and parks. Local governments may also collect fines (parking and traffic tickets), income tax, gross receipts or gross payroll tax, or a portion of sales taxes (such as meal taxes) collected by the state. In California, seeds, bulbs, starter plants and trees obtained from a garden center are taxed if adjudged for decorative purposes while plants for food production are untaxed, as is food in California.

Almost every state imposes "sin taxes" on products frowned upon by the community, including cigarettes and liquor. Many states also impose a gas tax. The power of the state to tax encompasses the ability to empower jurisdictions within the state such as counties, cities and school districts to impose taxes on their residents. These jurisdictions may impose any of the kinds of taxes that the state may, within the boundaries established by state law.

Income, sales, and property

Main articles: State tax levels, State income tax, and Sales taxes in the United States

Each state also has its own tax system.

Typically there is a tax on real estate, usually called "property taxes". Real estate taxes are often imposed on the value of real estate by reason of its ownership. For example, in Texas the real estate tax is imposed on the real estate and in particular on the owner of the real estate as of January 1 of each tax year. The tax is computed by applying a tax rate to the appraised value of the real estate as of the tax date. Some states like New York also have a real estate transfer tax.

There may be additional income taxes, sales taxes, and excise taxes (including use taxes). Taxable income for state purposes is usually based on federal taxable income with certain state specific adjustments. For example, some states tax municipal bond interest derived from other states that are otherwise exempt from federal income tax. Thus, this income must be added to the federal taxable income to compute the income amount for state income tax purposes. Oil and mineral producing states often impose a severance tax, similar to an excise tax in that tax is paid on the production of products, rather than on sales. Similarly, most New England states have yield taxes on timber/firewood cutting, payable as a percentage of the value cut, not the profit. Taxes on hotel rooms are common, and politically popular because the citizens will often approve such a tax while the taxpayers will come from other areas.

Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming do not levy an individual income tax. New Hampshire and Tennessee only tax interest and dividend income. Delaware, Oregon, Montana and New Hampshire have no state or local sales tax. Alaska has no state sales tax, but allows localities to collect their own sales taxes up to a state-specified maximum.

Many states also levy personal property taxes, which are annual taxes on the privilege of owning or possessing items of personal property within the boundaries of the state. Automobile and boat registration fees are a subset of this tax; however, most people are unaware that practically all personal property is also subject to personal property tax. Usually, household goods are exempt; but virtually all objects of value (including art) are covered, especially when regularly used or stored outside of the taxpayer's household.

States permit the creation of special assessment districts (typically for provision of water or removal of sewage, or for parks, public transit, emergency services or schools) whose boundaries may be independent of other boundaries and whose income may be from one or more of service assessments, property taxes, parcel taxes, a portion of road or bridge tolls, or an additional increment upon sales taxes in addition to the non-tax fees for services provided (such as metered water). State government is financed mainly by a mix of sales and/or income taxes and to a lesser extent by corporate registration fees, certain excise taxes, and automobile license fees.

City and county tax

Cities and counties in the individual states may levy additional taxes, for instance to improve parks or schools, or pay for police, fire departments, local roads, and other services. As in the case of the IRS, they generally require a tax payment account number. Other local governmental agencies may also have the power to tax, notably independent school districts.

Local government usually collect property taxes but may also collect sales taxes and income taxes. Some cities collect income tax on not only residents but non-residents employed in the city. This tax can even be incurred when a non-resident works temporarily in the city. For example, in 1992 the city of Philadelphia began enforcing the collection of city wage taxes on visiting baseball players who played games in Philadelphia.^[33] At least some counties levy an Occupational Privilege Tax (OPT), usually for a small amount, in some cases less than $100/yr.

Federal tax reform

An anti-IRS symbol, sometimes used by tax reform advocates

"'Revenue Reform' Train Stopped by 'Vested Interests,' 'Local Issues,' 'Trusts,' and other poles" — Political cartoon from 1880–1900 commenting on tax reform.

For more details on this topic, see Tax reform.

In 2005, the President's Advisory Panel for Federal Tax Reform criticized the tax system as being extremely complex, requiring detailed record-keeping, lengthy instructions, and complicated schedules, worksheets, and forms. They stated that it penalizes work, discourages saving and investment, and hinders the competitiveness of American business. The tax code is commonly riddled with provisions that treat similarly situated taxpayers differently and create perceptions of unfairness.^[34] The panel's major reform push was for the removal of the Alternative Minimum Tax, which is not indexed for inflation. Several organizations and individuals are working for tax reform in the United States including Americans for Tax Reform, Citizens for an Alternative Tax System, Americans For Fair Taxation, and Libertarian Party (United States). Various proposals have been put forth for tax simplification in Congress including the FairTax and various Flat tax plans. Proposals have also been put forth to completely abolish the Federal Income Tax for individuals.

Tax protester arguments

Main article: Tax protester arguments

Various individuals and groups have questioned the legitimacy of United States federal income tax. One such group argues that the 16th Amendment to the United States Constitution was not approved by the requisite number of states^[35] and therefore never came into effect. The argument that the Sixteenth Amendment was "never ratified" has been rejected by the Internal Revenue Service and by the courts and ruled to be a frivolous argument.^[36]^[37]^[38]

[edit] VDA: Voluntary Disclosure Agreement

Main article: Voluntary disclosure agreement

A voluntary disclosure agreement (VDA) is a program whereby taxpayers can receive certain benefits from proactively disclosing prior period tax liabilities in accordance with a binding agreement.^[39]

[edit] List of taxes

Taxes and fees imposed by federal, state or local laws.

Alternative Minimum Tax (AMT)
U.S. capital gains tax
Corporate income tax
U.S. estate tax
U.S. excise tax (includes taxes on cigarettes and alcoholic beverages)
U.S. federal income tax

Federal unemployment tax (FUTA)
FICA tax (includes Social Security tax and related programs)
Gasoline tax
Generation Skipping Tax
Gift tax
IRS penalties

Local income tax
Luxury taxes
Property tax
Real estate tax
Recreational vehicle tax
Road usage taxes (Commercial Vehicle Operators)
Sales tax and equivalent use tax

Tax law

2009-06-01T17:53:00.000-07:00

"Tax code" redirects here. For the term as used in the United Kingdom PAYE system, see Tax code (PAYE).

Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes.

Tax education from law schools

In law schools, "tax law" is a sub-discipline and area of specialist study. Tax law specialists are often employed in consultative roles, and may also be involved in litigation. Many U.S. law schools require about 30 semester credit hours of required courses and approximately 60 hours or more of electives. Law students pick and choose available courses on which to focus before graduation with the J.D. degree in the United States. This freedom allows law students to take many tax courses such as federal taxation, estate and gift tax, and estates and successions before completing the Juris Doctor and taking the bar exam in a particular U.S. state.

There are many fine LLM or Masters in Laws Graduate programs currently being offered in the United States, United Kingdom, Australia, Netherlands etc. Many of these programs offer the opportunity to focus on domestic and international taxation. In the United States most LLM programs require that the candidate be a graduate of an American Bar Association-accredited law school while a mere graduate law degree is a sufficient eligibility criterion in other countries for admission to LLM in Taxation law programmes.

Tax education from business school programs

There are hundreds of accredited business schools in the USA. Many are accredited by the AACSB or ACBSP or recognized by AAFM. These undergraduate or graduate programs may allow the student to major or graduate with a tax related degree such as a Masters in Taxation. Also, the undergraduate focus on accounting would allow a student to go the Certified Public Accountant (CPA) track. After a student completes the individual state or jurisdictional requirements for accounting, the applicant may sit for the Uniform Certified Public Accountant Examination.

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Mortgages Rate: 5.45 percent (30-year fixed) Average Points: 0.41

2009-06-01T17:47:00.000-07:00

Mortgage rates jumped this week to their highest levels since February.

The average 30-year fixed-rate leapt 21 basis points, to 5.45 percent. A basis point is one-hundredth of a percentage point. Rates are now at their highest level since Feb. 2.

This week's average 15-year fixed-rate -- a popular option for refinancing -- jumped 12 basis points, to 4.86 percent.

The average jumbo 30-year fixed soared 23 basis points, to 6.6 percent.

Adjustable-rate mortgages were split. The one-year adjustable-rate mortgage rose 9 basis points, to 5.03 percent. The popular 5/1 ARM dipped 2 basis points, to 4.94 percent.

Mortgage application activity dropped sharply for the week ending May 22.

Activity plunged a seasonally adjusted 14.2 percent for the week when compared with a week earlier, according to the Mortgage Bankers Association.

Refinancing activity tumbled 18.9 percent, while applications for new purchase eked out a 1 percent gain.

In other mortgage news, U.S. home prices fell by a record 19.1 percent during the first quarter of 2009 when compared with a year earlier, according to the S&P/Case-Shiller National Home Price Index.

The hardest-hit cities year-over-year included Phoenix (down 36 percent), Las Vegas (down 31.2 percent) and San Francisco (down 30.1 percent).

S&P/Case-Shiller also reported that home prices in its 20-city composite index slipped 2.2 percent during March when compared with February.

Minneapolis registered a whopping 6.1 percent decline in March, the biggest monthly decline in the history of the indexes. Detroit (down 4.9 percent) and New York (down 2.5 percent) also recorded big declines.

Finally, existing home sales rose 2.9 percent to an annual rate of 4.68 million in April, according to the National Association of Realtors.

Balloons ready to fly as Freedom Weekend Aloft kicks off

2009-05-22T10:56:00.000-07:00

Freedom Weekend Aloft, the annual hot-air balloon and concert festival, kicks off this afternoon to start Memorial Day weekend with a blend of music, food, rides and activities at Heritage Park in Simpsonville.
The 28th annual festival returns to its roots this year with general admission prices that open up concerts in the Heritage Park Amphitheater to all comers and an expansion back to four days of one of the Upstate’s largest festivals.

Activities kick off from 3 p.m.-11 p.m. today and continue each day through the weekend.

And in a move to show appreciation to the community, the festival turned over an entire day to Bi-Lo, which erased admission costs for Memorial Day on Monday and stocked the day full of patriotic and beach-themed concerts and a giant cookout.

When FWA first started at the Donaldson Center in Greenville, it charged a single admission price, which allowed customers to attend all concerts and activities. Once again, the festival will charge general admission but will open up the expanded concert schedule to all comers at no additional cost.

FWA executive director Keri Hall said it was time for changes to put a new face on the festival and to keep it relevant as one of the Upstate’s premier events.

“Due to the event itself and the signature attractions – concerts, hot-air balloons, the Family Fun Zone, disc dogs – coupled with incredible support from sponsors, necessitated that we return to four days,” Hall said. “We just couldn’t fit it all into three days.”

The festival runs from 3-11 p.m. today; noon-11 p.m. Saturday; noon-11 p.m. Sunday; and noon-8 p.m. Monday at Heritage Park, 861 S.E. Main St., Simpsonville.

Organizers expanded the concert schedule to take full advantage of the Heritage Park Amphitheater and to bring more musical flavor to the public.

“Two years ago we had three nights of concerts, or about nine hours,” Hall said. “Last year we had two nights, or about six hours. And you look at the venue, and it’s just an incredible resource and we said ‘Wow, we need to use this part of the event as much as possible.’ ”

Hall said the music will run “nonstop” throughout the weekend, with performers Corey Smith, The Voltage Brothers, Mothers Finest, Outlaws, Firefall, Crossroads, Sister Hazel, Foghat, the Catelinas, Gavin Degraw and Green River Ordinance on the amphitheater stage.

Memorial Day will offer a giant outdoor cookout at the amphitheater sponsored and run by Bi-Lo. Concerts will kick off at 1 p.m. with Four Star – the Navy Rock Band, followed by General Johnson and the Chairmen of the Board and ending with the U.S. Navy Fleet Forces Band.

And of course the hot-air balloons will be back in town, with about 80 balloonists competing in morning competitions and launching each evening from Heritage Park with rides, tethered rides and a new “walk balloon” set up inside the park.

“That’s a balloon that they can’t fly anymore but they can cold-inflate it on the ground, and they’re going to let the kids run in it and play in it,” said Cindy Nelson, FWA associate director.

The popular U.S. Disc Dog Freedom Weekend Nationals qualifying tournament will return this year with a twist that spectators haven’t seen before. Following the regular choreographed freestyle and distance toss and fetch competitions May 23-24, two former national champions from Atlanta will present dog agility shows for the first time at FWA.

Dogs from Woof Sports, an Atlanta business run by Melissa Heeter and featuring other Greater Atlanta Dog and Disc Club members, will demonstrate speed and agility as they run a course with jumps, tunnels, weave poles and other obstacles.

“They’ll get to see dogs doing agility courses, and they’ll get to see different breeds of dogs,” Heeter said. “Agility is very popular in competitions, but it’s not seen very much in demonstrations. So they’ll be able to see some fun demonstrations.”

The healthy theme started last year with the addition of Greenville Hospital Systems as presenting sponsor will continue and expand this year, with healthy food and active events throughout the weekend.

Local and national food and merchandise vendors will set up shop throughout the park, along with amusement rides and the Family Fun Zone, featuring comedy, magic, music and activities throughout the weekend.

Memorial Day: Holiday Travel Tips

2009-05-22T10:52:00.000-07:00

Lon Anderson, director of Public and Government Relations at AAA Mid-Atlantic, was online Friday, May 22, at Noon ET to answer your travel-related questions on the eve of the Memorial Day weekend.

____________________

Lon Anderson: Thanks so much for joining me today, as we prepare for the big getaway for our Memorial Day holiday. With gas prices down $1.50 per gallon from last year, and travel bargains everywhere, AAA is predicting a big getway--some 730,000 area residents, up 4%. It's not a record, but it will mean all ways out of town--and back in on Mondaqy are likely going to be crowded. Remember to think safety for your holiday travel--with so many more traveling, crashes and fatlaties will be up. So. let's get started!

_______________________

Washington, D.C.: I've seen a brief report that Mid-Atlantic AAA has called D.C. the most car-unfriendly city in the U.S. I'm inclined to agree -- right now we're run by "smart development" planners who want to discourage owning and operating cars by making it so inconvenient and expensive to drive and, especially, to park, that everybody will be forced into mass transit. But what factors went into AAA's announcement. Can you provide a link to a press release, study, or report that gives more information?

Lon Anderson: Hey, DC--thanks for the question. Our position is based upon DC's actions. They already have the most aggressive ticketing program in the nation and, with a revenue shortage, they are ratcheting it up. Cameras on Streetweepers, more ticket writers. And that's before you get into their automated enforcement program that has probably brought in over $200 million at this point. they say it's about safety, but plenty of evidence points towards money. They wanted a commuter tax, but were denied it by congress, and have implemented one anyway. Front page story of today's Post gives much more detail. We do have some press releases on this on our website--aaa.com. then go to outreach. thanks for the question!

_______________________

Silver Spring, Md.: Driving to Boston on Saturday morning. Will I hit Cape traffic?

Lon Anderson: Hey Silver Spring--I don't think you can avoid it. Plenty of other folks from up and down the east coast will also be headed to the Cape. If you leave early, you will miss much of the very heavy I-95 traffic, but we can't help you avoid the Boston crowd heading to the beach later tomorrow. Good luck and be safe!

Memorial Day marks weekend of events

2009-05-22T10:50:00.001-07:00

Prior to Memorial Day, veterans, students and volunteers place flags on gravesites throughout the cemeteries in Fitchburg. On Monday morning, prior to the Memorial Day program, veteran organizations go to cemeteries to perform a small ceremony and place wreaths on monuments. This showing of respect to deceased veterans started after the Civil War when widows walked cemeteries honoring the deceased veterans.

On Sunday, May 24 at 10:30 a.m., the annual Memorial Mass for deceased veterans will be at St. Anthony di Padua Church, 84 Salem Street, followed by a dedication and wreath placing at the World War II monument. Refreshments to follow.

Later that day, at 6 p.m., the annual White Cross Service will be held at Monument Park. Put on by the AMVETS Post 29, this service is for all veterans whose bodies have not been returned for burial in the City of Fitchburg cemeteries.

A Memorial Day parade will be held on Monday, May 25, at 10 a.m. Veterans should line up at the Fitchburg M.E. Federal Credit Union, 65 North St. Parade will proceed up Main Street, to the Upper Common. A Memorial Day program will take place at 10:30 a.m. in the Upper Common gazebo, featuring the FHS band, and many guest speakers, including veterans and city and state leaders.

Professional employer organization

2009-05-22T10:48:00.000-07:00

A professional employer organization (PEO) provides outsourcing of payroll, workers' compensation, human resources and employee benefits administration.

As of 2007, there were more than 700 PEOs operating in the United States, covering 2-3 million workers.^[1] PEOs operate in all fifty U.S. states, Sweden, ^[2] Germany,^[3] the UK,^[4] and Russia.^[5]

Business model

In a co-employment contract, the PEO becomes the employer of record for tax and insurance purposes, filing paperwork under its own identification numbers. The client company continues to direct the employees’ day-to-day activities. PEOs charge a service fee for taking over the human resources and payroll functions of the client company: typically, this is from 3 to 15% of total payroll.^[6] This fee is in addition to the normal employee overhead costs, such as the employer's share of Medicare and unemployment insurance withholding. In addition, PEOs benefit from aggregation of employee headcount: by combining the employees from multiple clients, they qualify for lower premiums on health insurance plans.

A PEO generally generates some of its income through various methods of insurance, wage and tax arbitrage. In insurance products, a PEO will purchase workers' compensation, employment practices liability and employee benefits insurance at a given price. The PEO then adds a markup to the premium costs and bills that rate to the client company, which is still less than the company would pay on its own.

The value proposition to client companies is that the use of a PEO saves time and staff that would be used to prepare payroll and administer benefits plans, and may reduce legal liabilities or obligations to employees that it would otherwise have. The client company may also be able to offer a better overall package of benefits, and thus attract more skilled employees. The PEO model is therefore attractive to small and mid-sized businesses and associations, and PEO marketing is typically directed toward this segment.^[6]

Several variations on the PEO model exist, differing in the nature of the relationship formed between PEO and client company.

Administrative services organizations (ASO) are PEOs that provide outsourcing of human resources tasks but do not create a co-employment relationship. Employees remain solely under the control of the client company. Tax and insurance filings are done by the PEO, but under the client company’s Employer Identification Number.^[7]
Umbrella companies, found primarily in the UK, act as employer of record for independent contractors instead of permanent employees. The contractors become employees of the umbrella company, but do not also become employees of the client. The growth in umbrella companies in the UK is attributed to legislation targeting "disguised income" by contractors performing the same duties as employees but hired via intermediaries.^[8] The press release announcing the legislation, IR35, is often used to refer to the legislation itself.
Pass-through agencies are staffing firms that act as the employer of record for independent contractors, but do not obtain work for them. Like umbrella companies in the UK, the contractors do not become employees of the client.^[9]
Financial intermediaries, also called fiscal intermediaries, act as an employer of record for home healthcare workers who serve disabled persons. This streamlines the process of hiring such workers, because neither the household hiring them nor government units that provide funding need to take on the duties of an employer.^[10] They are part of the self-determination movement in disability care.

Early History

Employee leasing in the United States began as early as the 1940's. In the early 1970's, the concept was popularized by a consultant named Martin Selter, who leased the employees of a doctor's office in Southern California.^[11] The Employee Retirement Income Security Act of 1974 (ERISA) contained an exemption for multiple employer welfare arrangements (MEWA), which provided a loophole for employers with leased employees to claim they were exempt from the ERISA requirements. Passage of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) further encouraged employee leasing by providing a tax shelter for employers who contributed a minimum amount to employee plans. More stringent guidelines in the Tax Reform Act of 1986 later eliminated most of the TEFRA incentive, however.

By 1985, there were approximately 275 staff leasing companies in the United States.^[12]

Abuses

PEOs have been associated with various types of fraud and evasion of laws designed to protect workers. In 1991 the Texas State Board of Insurance estimated that only 40 of the over 200 staff leasing firms operating in the state were legitimate.^[12]

Fraudulent staff leasing firms are set up by con artists who charge client companies for employee taxes and insurance payments, but divert the money instead of remitting it to the taxing authorities.

Labor Law evasion is a frequent goal of client companies who seek PEO services. An employer who leases employees, particularly when facing unionization, may be able to avoid many liabilities and legal obligations an employer may otherwise face.

Workers compensation fraud occurs when high-risk companies with many prior claims transfer staff to new PEOs with no claims history. When rising claims raise rates for the PEO as well, the PEO shuts down and the cycle repeats.(ref)

PEOs have also been used to evade minimum participation rules for pension and health care plans, which state that a minimum percent of employees must participate for the plan to be offered. Employers that do not want to offer such plans to its lower-paid employees outsource those employees to a PEO so they are not counted. This leaves the remaining highly-paid employees with a qualifying level of participation.

SUTA arbitrage, commonly referred to as "SUTA dumping," occurs when an employer with a high unemployment insurance rate transfers or "dumps" employees to purchased subsidiaries with lower unemployment insurance rates.

At least 15 PEO companies were the subject of criminal prosecution during 2006, despite regulation attempts.^[13]

Regulation

Each state in the U.S. has differing regulations for workers’ compensation insurance and state unemployment insurance, so PEOs are typically regulated at the state level.^[14]

In 2004, President George W. Bush signed into law the SUTA Dumping Protection Act of 2004, which requires that all 50 states enact anti-SUTA-dumping legislation by 2007.^[15] Most states have now done so;^[16] however, federal law does not prohibit companies from using a PEO to obtain more favorable SUTA rates.^[17]

The staff leasing industry itself has also taken steps to address abuses. It formed its first trade association, the National Staff Leasing Association (NSLA), in 1985. The association changed its name to the National Association of Professional Employer Organizations (NAPEO) in 1994 to reflect the term in current usage.

An independent accreditation body, Employer Services Assurance Corporation, was formed in 1995. Its purpose is to assure clients of PEO solvency via surety bonds, and to certify PEO compliance with "ethical, financial, and operational standards". ^[18] Currently there are 43 ESAC-accredited PEOs.

Laser hair removal

2009-05-22T10:43:00.000-07:00

Epilation by laser was performed experimentally for about 20 years before it became commercially available in the mid 1990s. Intense Pulsed Light (IPL) epilators, though technically not a laser, use xenon flash lamps that emit full spectrum light. Laser and light-based methods, sometimes called phototricholysis or photoepilation, are now most commonly referred to collectively as "laser hair removal". One of the first published articles describing laser hair removal was authored by the group at Massachusetts General Hospital in 1998.^[1]^[2]

The efficacy of laser hair removal is now generally accepted in the dermatology community, and laser hair removal is widely practiced. Many reviews of laser hair removal methods, safety, and efficacy have been published in the dermatology literature.

Mechanism of action

The primary principle behind laser hair removal is selective photothermolysis (SPTL).^[4] Lasers can cause localized damage by selectively heating dark target matter, (melanin), in the area that causes hair growth, (the follicle), while not heating the rest of the skin. Light is absorbed by dark objects, so laser energy can be absorbed by dark material in the skin (but with much more speed and intensity). This dark target matter, or chromophore, can be naturally-occurring or artificially introduced.

Hair removal lasers selectively target melanin:

Melanin is considered the primary chromophore for all hair removal lasers currently on the market. Melanin occurs naturally in the skin (it gives skin and hair its color). There are two types of melanin in hair: eumelanin (which gives hair brown or black color) and pheomelanin (which gives hair blonde or red color). Because of the selective absorption of photons of laser light, only black or brown hair can be removed.

Both men and women seek laser hair removal services to have superfluous or unwanted hair removed. Hair removal is commonly done on lip, chin, ear lobe, shoulders, back, underarm, abdomen, buttocks, pubic area, bikini lines, thighs, face, neck, cleavage, chest, arms, legs, hands, and toes.

Laser works best with dark coarse hair. Light skin and dark hair are an ideal combination, but new lasers are now able to target dark black hair even in patients with dark skin.^{[citations needed]}

Hair removal lasers have been in use since 1997 and the Food and Drug Administration approved it for “permanent hair reduction.” Laser hair removal has become extremely popular because of its speed and efficacy, although some of the efficacy is dependent upon the skill and experience of the laser operator, and the choice and availability of different laser technology at the clinic which is performing the procedure. Some will need touch-up treatments, especially on large areas, after the initial set of 3-8 treatments. It has also been observed that some people seem to be non-responders – this is not confirmed and reasons are not known, and may in fact be due to lack of skill on the part of many laser operators and/or the type of machine and settings they are using.^{[citations needed]}

Electrolysis is another hair removal method that has been used for over 135 years.^[5] At this time, it is the only permanent option for very fine and light-colored hair. The FDA currently allows the term "Permanent Hair Removal" for electrolysis only. Unlike laser epilation, electrolysis is effective on all hair colors.

Laser parameters that affect results

Several wavelengths of laser energy have been used for hair removal, from visible light to near-infrared radiation. These lasers are usually defined by the lasing medium used to create the wavelength (measured in nanometers (nm)):

Argon: 488 or 514.5 nm (no longer used for hair removal)
Ruby: 694 nm (no longer used for hair removal; not safe on most skin types as it frequently produces side effects such as pigmentary changes (lightening or darkening of the skin) or worse for patients of all but white skin.^{[citation needed]}
Alexandrite: 755 nm (most effective, but safest on light skin)
Pulsed diode array: 810 nm (for light to medium type skin)
Nd:YAG: 1064 nm (for darker skin; Yag is capable of treating all six skin colors. However, there is not sufficient evidence that this laser can produce effective long-term hair removal)

Pulsewidth is an important consideration. It has been observed in some published studies that longer pulse widths may be safer for darker skin. However, shorter wavelengths may be more effective in removing hair.

Spot size, or the width of the laser beam, affects treatment. Theoretically, the width of the ideal beam is about four times as wide as the target is deep. Hair removal lasers have a round spot about the size of your finger (8-18 mm). Larger spot sizes help make treatments faster and more effective.

Fluence or energy level is another important consideration. Fluence is measured in joules per square centimeter (J/cm²). It's important to get treated at high enough settings to cause permanent damage to the hair follicles.

Repetition rate is believed to have a cumulative effect, based on the concept of thermal relaxation time. Shooting two or three pulses at the same target with a specific delay between pulses can cause a slight improvement in the heating of an area. This may increase the "kill rate" for each treatment slightly.

Epidermal cooling has been determined to allow higher fluences and reduce pain and side effects, especially in darker skin. Four types of cooling have been developed:

Clear gel: usually chilled
Contact cooling: through a window cooled by circulating water or internal cryogen.
Cryogen spray: immediately before/after the laser pulse
Air cooling: forced cold air at -34 degrees C (Zimmer Cryo 5 unit)
Number of sessions

Multiple treatments, usually 5-7, but as many as 12, depending on the type of hair and skin color have been shown in practice to provide long-term reduction of hair. Current parameters suggest a series of treatments spaced at 4–6 weeks apart for most areas, although the timing of treatments has still not been standardized.^[6]

The number of sessions depends on various parameters, including the area of the body treated, skin color, coarseness of hair, and sex. Coarse dark hair on light skin is easiest to treat. Finer hair and hair on darker skin is harder to treat and may require more treatments. Certain areas (notably men's and women's faces) may require considerably more treatments to achieve desired results. In addition, since hair grows in several phases, (anagen, telogen, catagen), and laser can only affect the currently active growing follicles, (anagen), several sessions are needed to kill hair in all phases of growth.^{[citations needed]}

It's important to note that laser does not work on light hair and very fine and vellus hair ("peachfuzz"). Laser hair removal is NOT permanent but it is long term and can be patchy. Electrolysis is the only permanent solution for those types of hair but has shortcomings such as possible scarring, expense, and discomfort, as noted above.

Mesothelioma Symptomps

2009-05-22T10:36:00.000-07:00

Mesothelioma is a form of cancer that is almost always caused by exposure to asbestos. In this disease, malignant cells develop in the mesothelium, a protective lining that covers most of the body's internal organs. Its most common site is the pleura (outer lining of the lungs and internal chest wall), but it may also occur in the peritoneum (the lining of the abdominal cavity), the heart,[1] the pericardium (a sac that surrounds the heart) or tunica vaginalis.

Most people who develop mesothelioma have worked on jobs where they inhaled asbestos particles, or they have been exposed to asbestos dust and fiber in other ways. Washing the clothes of a family member who worked with asbestos can also put a person at risk for developing mesothelioma.[2] Unlike lung cancer, there is no association between mesothelioma and smoking, but smoking greatly increases risk of other asbestos-induced cancer.[3] Compensation via asbestos funds or lawsuits is an important issue in mesothelioma (see asbestos and the law).

The symptoms of mesothelioma include shortness of breath due to pleural effusion (fluid between the lung and the chest wall) or chest wall pain, and general symptoms such as weight loss. The diagnosis may be suspected with chest X-ray and CT scan, and is confirmed with a biopsy (tissue sample) and microscopic examination. A thoracoscopy (inserting a tube with a camera into the chest) can be used to take biopsies. It allows the introduction of substances such as talc to obliterate the pleural space (called pleurodesis), which prevents more fluid from accumulating and pressing on the lung. Despite treatment with chemotherapy, radiation therapy or sometimes surgery, the disease carries a poor prognosis. Research about screening tests for the early detection of mesothelioma is ongoing.
Signs and symptoms

Symptoms of mesothelioma may not appear until 20 to 50 years after exposure to asbestos. Shortness of breath, cough, and pain in the chest due to an accumulation of fluid in the pleural space are often symptoms of pleural mesothelioma.

Symptoms of peritoneal mesothelioma include weight loss and cachexia, abdominal swelling and pain due to ascites (a buildup of fluid in the abdominal cavity). Other symptoms of peritoneal mesothelioma may include bowel obstruction, blood clotting abnormalities, anemia, and fever. If the cancer has spread beyond the mesothelium to other parts of the body, symptoms may include pain, trouble swallowing, or swelling of the neck or face.

These symptoms may be caused by mesothelioma or by other, less serious conditions.

Mesothelioma that affects the pleura can cause these signs and symptoms:

* chest wall pain
* pleural effusion, or fluid surrounding the lung
* shortness of breath
* fatigue or anemia
* wheezing, hoarseness, or cough
* blood in the sputum (fluid) coughed up (hemoptysis)

In severe cases, the person may have many tumor masses. The individual may develop a pneumothorax, or collapse of the lung. The disease may metastasize, or spread, to other parts of the body.

Tumors that affect the abdominal cavity often do not cause symptoms until they are at a late stage. Symptoms include:

* abdominal pain
* ascites, or an abnormal buildup of fluid in the abdomen
* a mass in the abdomen
* problems with bowel function
* weight loss

In severe cases of the disease, the following signs and symptoms may be present:

* blood clots in the veins, which may cause thrombophlebitis
* disseminated intravascular coagulation, a disorder causing severe bleeding in many body organs
* jaundice, or yellowing of the eyes and skin
* low blood sugar level
* pleural effusion
* pulmonary emboli, or blood clots in the arteries of the lungs
* severe ascites

A mesothelioma does not usually spread to the bone, brain, or adrenal glands. Pleural tumors are usually found only on one side of the lungs.
Diagnosis
CT scan of a patient with mesothelioma, coronal section (the section follows the plane that divides the body in a front and a back half). The mesothelioma is indicated by yellow arrows, the central pleural effusion (fluid collection) is marked with a yellow star. Red numbers: (1) right lung, (2) spine, (3) left lung, (4) ribs, (5) descending part of the aorta, (6) spleen, (7) left kidney, (8) right kidney, (9) liver.

Diagnosing mesothelioma is often difficult, because the symptoms are similar to those of a number of other conditions. Diagnosis begins with a review of the patient's medical history. A history of exposure to asbestos may increase clinical suspicion for mesothelioma. A physical examination is performed, followed by chest X-ray and often lung function tests. The X-ray may reveal pleural thickening commonly seen after asbestos exposure and increases suspicion of mesothelioma. A CT (or CAT) scan or an MRI is usually performed. If a large amount of fluid is present, abnormal cells may be detected by cytology if this fluid is aspirated with a syringe. For pleural fluid this is done by a pleural tap or chest drain, in ascites with an paracentesis or ascitic drain and in a pericardial effusion with pericardiocentesis. While absence of malignant cells on cytology does not completely exclude mesothelioma, it makes it much more unlikely, especially if an alternative diagnosis can be made (e.g. tuberculosis, heart failure).

If cytology is positive or a plaque is regarded as suspicious, a biopsy is needed to confirm a diagnosis of mesothelioma. A doctor removes a sample of tissue for examination under a microscope by a pathologist. A biopsy may be done in different ways, depending on where the abnormal area is located. If the cancer is in the chest, the doctor may perform a thoracoscopy. In this procedure, the doctor makes a small cut through the chest wall and puts a thin, lighted tube called a thoracoscope into the chest between two ribs. Thoracoscopy allows the doctor to look inside the chest and obtain tissue samples.

If the cancer is in the abdomen, the doctor may perform a laparoscopy. To obtain tissue for examination, the doctor makes a small incision in the abdomen and inserts a special instrument into the abdominal cavity. If these procedures do not yield enough tissue, more extensive diagnostic surgery may be necessary.
Typical immunohistochemistry results Positive Negative
EMA (epithelial membrane antigen) in a membranous distribution CEA (carcinoembryonic antigen)
WT1 (Wilms' tumour 1) B72.3
Calretinin MOC-3 1
Mesothelin-1 CD15
Cytokeratin 5/6 Ber-EP4
HBME-1 (human mesothelial cell 1) TTF-1 (thyroid transcription factor-1)

Pathophysiology

The mesothelium consists of a single layer of flattened to cuboidal cells forming the epithelial lining of the serous cavities of the body including the peritoneal, pericardial and pleural cavities. Deposition of asbestos fibres in the parenchyma of the lung may result in the penetration of the visceral pleura from where the fibre can then be carried to the pleural surface, thus leading to the development of malignant mesothelial plaques. The processes leading to the development of peritoneal mesothelioma remain unresolved, although it has been proposed that asbestos fibres from the lung are transported to the abdomen and associated organs via the lymphatic system. Additionally, asbestos fibres may be deposited in the gut after ingestion of sputum contaminated with asbestos fibres.

Pleural contamination with asbestos or other mineral fibres has been shown to cause cancer. Long thin asbestos fibers (blue asbestos, amphibole fibers) are more potent carcinogens than "feathery fibers" (chrysotile or white asbestos fibers).^[6] However, there is now evidence that smaller particles may be more dangerous than the larger fibers. They remain suspended in the air where they can be inhaled, and may penetrate more easily and deeper into the lungs. "We probably will find out a lot more about the health aspects of asbestos from [the World Trade Center attack], unfortunately," said Dr. Alan Fein, chief of pulmonary and critical-care medicine at North Shore-Long Island Jewish Health System. Dr. Fein has treated several patients for "World Trade Center syndrome" or respiratory ailments from brief exposures of only a day or two near the collapsed buildings.^[7]

Mesothelioma development in rats has been demonstrated following intra-pleural inoculation of phosphorylated chrysotile fibres. It has been suggested that in humans, transport of fibres to the pleura is critical to the pathogenesis of mesothelioma. This is supported by the observed recruitment of significant numbers of macrophages and other cells of the immune system to localised lesions of accumulated asbestos fibres in the pleural and peritoneal cavities of rats. These lesions continued to attract and accumulate macrophages as the disease progressed, and cellular changes within the lesion culminated in a morphologically malignant tumour.

Experimental evidence suggests that asbestos acts as a complete carcinogen with the development of mesothelioma occurring in sequential stages of initiation and promotion. The molecular mechanisms underlying the malignant transformation of normal mesothelial cells by asbestos fibres remain unclear despite the demonstration of its oncogenic capabilities. However, complete in vitro transformation of normal human mesothelial cells to malignant phenotype following exposure to asbestos fibres has not yet been achieved. In general, asbestos fibres are thought to act through direct physical interactions with the cells of the mesothelium in conjunction with indirect effects following interaction with inflammatory cells such as macrophages.

Analysis of the interactions between asbestos fibres and DNA has shown that phagocytosed fibres are able to make contact with chromosomes, often adhering to the chromatin fibres or becoming entangled within the chromosome. This contact between the asbestos fibre and the chromosomes or structural proteins of the spindle apparatus can induce complex abnormalities. The most common abnormality is monosomy of chromosome 22. Other frequent abnormalities include structural rearrangement of 1p, 3p, 9p and 6q chromosome arms.

Common gene abnormalities in mesothelioma cell lines include deletion of the tumor suppressor genes:

Neurofibromatosis type 2 at 22q12
P16^INK4A
P14^ARF

Asbestos has also been shown to mediate the entry of foreign DNA into target cells. Incorporation of this foreign DNA may lead to mutations and oncogenesis by several possible mechanisms:

Inactivation of tumor suppressor genes
Activation of oncogenes
Activation of proto-oncogenes due to incorporation of foreign DNA containing a promoter region
Activation of DNA repair enzymes, which may be prone to error
Activation of telomerase
Prevention of apoptosis

Asbestos fibers have been shown to alter the function and secretory properties of macrophages, ultimately creating conditions which favour the development of mesothelioma. Following asbestos phagocytosis, macrophages generate increased amounts of hydroxyl radicals, which are normal by-products of cellular anaerobic metabolism. However, these free radicals are also known clastogenic and membrane-active agents thought to promote asbestos carcinogenicity. These oxidants can participate in the oncogenic process by directly and indirectly interacting with DNA, modifying membrane-associated cellular events, including oncogene activation and perturbation of cellular antioxidant defences.

Asbestos also may possess immunosuppressive properties. For example, chrysotile fibres have been shown to depress the in vitro proliferation of phytohemagglutinin-stimulated peripheral blood lymphocytes, suppress natural killer cell lysis and significantly reduce lymphokine-activated killer cell viability and recovery. Furthermore, genetic alterations in asbestos-activated macrophages may result in the release of potent mesothelial cell mitogens such as platelet-derived growth factor (PDGF) and transforming growth factor-β (TGF-β) which in turn, may induce the chronic stimulation and proliferation of mesothelial cells after injury by asbestos fibres.

Aircraft Accidents Occur Again in Indonesia : Hercules C130 Crashes Plane

2009-05-20T12:15:00.001-07:00

"Earlier there are great thundering voice from the west, and when i went out, in fact, my neighbour's house is destroyed. Then, i saw a plane that has been in the field sink" That is one of the expression of the villagers near the location of the accident occurance of death C130 Hercules, in Magetan, East Java. The aircraft itself carry 96 passenger and 14 crew people. Until this news stated that 15 people survived. Victims killed reached 98, including the victims of the villagers, who took her home destroyed by C130 Aircraft.
C130 Hercules aircraft itself has aged 50 years. And the government says are still eligible to fly. While the aircraft should be pension. Moreover, the added cost of care less. Many parties who regrets it. While previously,there have been similiar accident in Indonesia. For the fall of Hercules C130 that purchased from USA, until now still unknown. C130 Hercules plane accident this happened when the aircraft toward the airport in Madiun. As long time, the level of type of C130 Hercules are very high. The numbered reached 150 cases. However, it seems to get less attention from the government of Indonesia itself. Where, the person in government take more busy other problems. Presidential election for example. Or fight in the sense of the power.
If u're here,who have the blame. Of course, our own that can be said.

Mary Louise More interesting Than Akon

2009-05-19T13:41:00.000-07:00

American is Super Power country, that we often hear. But, if America is Super Controvercy, rarely in the new study. At google hot trends, tend to contain things that are controvercial. For example, "Rap star, Akon death." Akon's death as a public figure would made the USA residents want to know about it. What?How?Where?When?Who?Why?. I'm not too interested about Akon killed. But when there is news about "Mary Louise Bathtup", then i will be directly interested. As a man, i want to know what is with the Mary Louise and the Bathtup.
Because of what?Because the sentence "Mary Louis Parker" is the women name, and "Bathtup" connected,so my mind tends to lead to pornography. Where Pornography is interesting for every man. Try to compare "Mary Louise Bathtup" with " Rapper dollar bill killed". Of the more i turned to mary shows bathtup. But i would prefer the lottery or other topics, when the topics turns "Mary Louise"that isn't appropriciate expectations. That an initial article title, surely interesting, whether its good or not. Topics about women is to attract for men. For example if the title is "Susan Levreve shows her . . ." or " Carla Sosenko naked at . . ." but the contents do not necessary fit our expectations. But we clearly we are certainly interested directly. That's just my personal opinion.
For the reader please, leave ur comment.

How to Set Up A Custom 404 File Not Found Page

2009-05-16T10:48:00.000-07:00

Let's do a quick survey: what do you usually do when you click a URL and encounter a "404 File Not Found" error? Do you:

Click on the BACK button of your browser and go somewhere else?
Try to back up one directory in the URL and try again?
Write to the webmaster of the site and the referring site to inform them of the situation?

If you are like most people, you'll simply click on the BACK button and try another place. The majority of people don't even know that there are any other alternatives.

You thus need to do something so that you do not lose this group of people who come to your site by following an old link or by typing your URL incorrectly.

Requirements for Customizing the 404 File Not Found Page

It is not possible to customize your 404 error page if your web host has not enabled this facility for your website. For example, at the time of this writing, if you host at Geocities or Tripod, you would not be able to customize your 404 Error Page.

If your web host has this facility, you will usually find mention of this somewhere in their documentation. In fact, if they mention somewhere that you can customize a file named ".htaccess", it probably means that you can also customize your 404 File Not Found error page.

The .htaccess file is what Apache web servers use to allow you to fine-tune your web server configurations at a directory level. Other types of web servers handle the customization of 404 error pages differently.

Step One: Creating/Modifying the .htaccess File

This step may not be necessary in all situations. Some web hosts already configure their web server so that it will look for a specific file in your web directory when a certain document cannot be found. If so, simply skip this step.

If your web server is not an Apache web server, you will have to find out from your web host what you need to do to enable the server to serve your customized file when a file cannot be found.

Otherwise, the first thing you need to do is to add the following line to a file named ".htaccess" (without the enclosing quotes and with the preceding period). In most instances, no such file will exist, and you can simply create one with a text editor (such as Notepad on Windows).

ErrorDocument 404 /notfound.html

You will of course need to put a notfound.html file in the main web directory for the above directive to work.

The "ErrorDocument 404" directive essentially tells the Apache web server that whenever it cannot find the file it needs in that directory and its subdirectories, it is to use the document specified in the URL that follows.

One .htaccess file in your main directory will do the trick for that directory and its subdirectories. However, if you want a certain subdirectory to show a different 404 File Not Found message, you can always place a .htaccess file into that directory. This will override any .htaccess files you have in the parent directories.

Step Two: Creating Your Error Document File

What should go into your custom 404 File Not Found page?

It is insufficient to simply let the visitor know that the file could not be found. In order not to lose that visitor, you will have to provide him some way to locate the document he wanted, or you would have lost him.

Your page should have one or more of the following things:

A link to your main page, with a suggestion that the visitor can find what he wants there.
If you have a search engine for your website, you should definitely put a search box on that page. Many people prefer to simply type a query than to scan through your site map.
A link to your site map, which lists all the pages on your website.
If you know of frequently mistyped URLs on your site, you can even put links to the correct location directly on the page, so that visitors who arrive there from outside can quickly get to the correct page. Remember, you don't want to lose that visitor, so do all you can to help him.
Any other navigational aids that you may have - for example, if you have a drop down navigation menu on your normal pages, you should probably put one here as well.

If you like, you can even put a simple form on the page to allow your visitors to inform you of the broken link. However, the primary aim of this page is not to help you track bad links, but to make sure your visitor does not leave your site if what he wants can be found there.

Incidentally, you should make your 404 page larger than 512 bytes, even when you are testing. Otherwise Internet Explorer (IE) will load what it calls its built-in "friendly HTTP error message" instead of your 404 page.

Step Three: Testing the Error Document

When you're satisfied with your page, upload it together with your .htaccess file to your website. Then test it by typing a URL that you know does not exist.

Your error page should load up. From this error page, test to see that the links here lead to the pages you intended it to lead.

Common Errors with a 404 Custom Error Page

The most common error people have with their custom error page is making a mistake in the URL they put in their .htaccess file. This leads the web server into a loop when a visitor tries to access a missing file. When a file cannot be found the server tries to load the file specified in your ErrorDocument directive. But that file does not exist too, so it tries to load the file specified in that directive. You get the idea.

Make sure you test your error file by typing in a non-existent URL. Do not test it by typing its real URL - that will of course work but it will prove nothing.
Another common error is to forget that your 404 Error Page may be loaded either from the main directory or from a subdirectory or even your CGI-BIN directory. When you put links on your 404 Document Not Found page, such as hyperlinks leading to other pages on your site or links to images (such as your logo), be sure that you use the full URL and not a relative link. That is, use things like
Site Map

instead of

Site Map

The first will work even if the 404 page appears for a missing file in a subdirectory, but the second will not.