Aubrey Bruce can be reached at: email@example.com or 412-583-6741 follow him on Twitter@ultrascribe. The opening round of the 2017 NFL Draft is now history and the Pittsburgh Steelers have chosen and anointed T.J.Watt, a linebacker from Wisconsin, as their first pick. Watt also happens to be the younger sibling of J.J. Watt, the superstar defensive end of the Houston Texans.Did I mention that he also declared for the pros after his junior year? He made the “move to the money” and I, for one, think that it was a great move. Also, based partially on his “genome,” he is projected by many prognosticators to ascend to sure stardom in the NFL galaxy. T.J. Watt was ranked No. 1 in sacks (12) in the Big Ten and No. 12 all of Division 1 college football (FBS). He was No. 4 in the Big Ten in tackles for losses (16).AUBREY BRUCE, Courier Sports ColumnistNow ordinarily, those stats would be pretty darn lofty, but hold….the presses. Mr. Watt will now be preparing to face the crème de la crème of the college athletes offered up for competition in the NFL. There won’t be much of a break for him in the NFL relative to his having to face an occasional “walk on” here and there back in college.Coming in at around 6 feet 5, 240lbs, he cannot be considered a lightweight, but as of 2014 the average guard, tackle, or center in the NFL was 312 pounds, 72 pounds heavier than T.J. Watt. So Mr. Watt on the average may be much lighter than the average NFL offensive lineman, and that might pose an issue, especially competing against the behemoths of the AFC North.If T.J. Watt can rustle up just one-third (4), of his college sack total for the Steelers in 2017, it will have justified him being chosen No. 1.My opinion has not wavered. Pittsburgh should have traded up to draft a cornerback in the first round, sacrificed their second round pick and grabbed a nasty outside linebacker from a small school in the third round. In order for the Pittsburgh Steelers defense to help pave the road to the team’s seventh Lombardi trophy, Pittsburgh’s defensive line must perpetually attack and harass offensive lines as well as all opposing quarterbacks in order for the defensive secondary to relax and play with reckless abandon. No one can predict the future, but it remains to be seen if T.J. Watt has enough “juice” to be the light at the end of the Pittsburgh Steelers defense and their defensive secondary tunnel in 2017.
Sarah Smith represented Ireland in the professional division -63kg category lifting 24kg. print WhatsApp Facebook Twitter Email Galway took gold last weekend in Latvia in Snatch discipline lifting a 16kg for 10 mins with a one hand switch.The governing body of AIKLF ,the IUKL (International Union of Kettlebell Lifting) hosted the Open Youth European Championships held in Daugsvpils Olympic Centre in Latvia.The three day event was attended by hundreds of competitors from all over Europe ,the youngest athlete was 12 years old.Sarah Smith head coach at Galway Kettlebell cClub and AIKLF Connaught rep and attended along with coach and president Mick Kelly of AIKLF for the Irish Youth Team to compete at the championships.The youth team took 5 medals in total.Sarah took gold at the 3rd stage of IUKL Grand Prix series.“The youth teams were inspiring to watch and their dedication to the sport is obvious with very smooth technique in all disciplines”History was made at the event with the trials of discipline One Arm Female Long Cycle added to the schedule,this discipline will now be added to the European and World Championships in 2017.AIKLF Female Irish team had four females representatives lifting in total and took 2 medals.
Monaco survived an Arsenal onslaught to reach the Champions League quarter-finals on away goals after a 2-0 home defeat saw the tie finish 3-3 on aggregate on Tuesday.Arsenal, looking to become the first team to overcome a two-goal home first-leg deficit in the Champions League, came agonisingly close to progressing after Olivier Giroud and substitute Aaron Ramsey scored in each half.But the principality side’s 3-1 win at the Emirates was just enough to see them through after Monaco keeper Danijel Subasic spectacularly denied striker Giroud five minutes from time.The hosts took a cautious approach as they tried to preserve their first-leg lead, failing to get a single shot on target, and were fortunate to make it into the last eight.
By SASE Singh, M.Sc. – Finance, ACCAThe economy is struggling, that is an established fact. Over 30,000 jobs were lost since 2015, growth in real wages remains sluggish (just ask the teachers how the negotiations are progressing), and foreign exports accounted for only 40.3 percent of the nation’s GDP in 2018 (the worst performance since 1960). These signs indicate the state of an unhealthy economy.This article looks at the borrowing by the respective sectors from the local banking system, to ascertain who are investing and who are not. The data is sourced from the Bank of Guyana Report – Table 2.13.Overall, borrowing from the local banking sector went up by 6.4 percent as at the end of January 2019, compared to January 2018. This performance was supported by a massive G$3,622 million (11.5per cent) expansion in the distribution and trading sector to G$35,568 million. Sadly enough, this sector experienced the least job losses since Team Granger assumed power. It reflects an unfortunate situation wherein Guyana is now more a trading post than a mecca of value-added production of products. That is a strategy that will surely bring hardship to the people, since it exists at the whims and fancies of the major trading powers of the world, who will set the prices for all products traded. The nation is on a fast track to economic enslavement to the dominant producers of the world. And Guyana continues to import pigeon peas from Jamaica and plantain chips from Costa Rica. These are signs of this economic meltdown.On the production side, there is much to celebrate in the rice sector, and the borrowings from the commercial banks reflect this situation. The rice sector borrowings increased by G$1,868 million (22.9 per cent) more, to G$10,028 million as at the end of January 2019, compared to a year ago. Most of this borrowing occurring at the rice-planting end of the value chain, which means more people went back to the land compared to a year ago. This is good news for Guyana, since it points to a possibility that the rice sector is absorbing some of the employment fallout from the sugar sector, albeit seasonally, at lower wage levels, and without benefits like NIS. This begs the question, how active are the NIS inspectors in monitoring the rice sector to ensure that the seasonal workers are being covered?Another area that saw an expansion of borrowing was the housing sector, for the first time since Team Granger arrived. The Housing Sector experienced an increase in borrowing from the commercial banks of G$1,658 million (18.8 per cent) to G$10,482 million over the period under review (Jan 2018 to Jan 2019). Team Granger finally seemed to have gotten the message that the economy cannot grow without the housing sector doing better every year.On the flip side, the borrowings in the sugar sector declined by G$1,792 million (50.6 per cent) to G$1,752 million in the year under review. This reveals a reduction in the cash flow needs of the sugar sector as the operations contract and shrink. The third party impact across rural Demerara and Berbice is devastating, as I witnessed with my own eyes in Corentyne, East Coast Demerara and West Demerara. The economic energy in all the villages I visited illustrated economic degeneration as if they were in an economic coma. The worst of these villages appear to be in the Wales/Patentia and Canje/Lower Corentyne areas. But my biggest shock was on my visit to Buxton. It reflected an economic atmosphere in regression.The borrowing in the transport sector also declined by G$458 million (9.0per cent) to G$4,620 million over the review period to January 2019. This decline endorses the word on the street that the minibus people are not travelling as they used to in the past because they have less cash in their pockets. Plus there seems to be an oversupply of minibuses in the country. As people experience declining disposable income after rent/mortgage and food bills are covered, we now have a new cash-eating phenomenon, higher utility bills. There is not much cash left to spend on travelling.Lastly, the beverage, food and cigarette sector reduced its borrowing from the local banking sector by some G$447 million (8.7per cent) to G$4,720 million. This is a clear indication that the food and entertainment sectors are struggling as a result of the working class now having less cash in their pockets.The bottom line remains that, for the rest of 2019, the economy seems to be on a slow march as it stumbles along in this period of political uncertainty. The regime is forced to falsely prime spending by borrowing 25 per cent of the budget to artificially prop up Government spending. The Guyanese economy cannot progress without the non-rice agriculture, mining, construction, and manufacturing sectors firing up; and clearly, they are still in a coma. Wither Guyana under Granger!
Luis Pedro Cavanda in action for Lazio against Calcio 1 Sunderland and Hamburg are leading the race to sign Lazio full-back Luis Pedro Cavanda.The Black Cats’ interest in the right-back is long-standing – they were tipped to sign him last summer – and it appears as though they might finally land their man this time around.However, they must fight off competition from Hamburg, who are also keen to lure the 23-year-old away from the Italian capital.Angola-born Cavanda, who has represented Belgium at Under-21 level, is not expected to figure in Lazio head coach Stefano Pioli’s plans for next season and is expected to be allowed to leave.Valued at around £1.7m, Cavanda has previously been linked with West Ham and Hull City.
1 Nani has emerged as a shock target for Man United in recent weeks Inter Milan have emerged as the firm favourites to land Manchester United target Nani, claim reports in Italy.talkSPORT told you last week that United were considering a shock bid for their former winger, who only officially left Old Trafford in July last year.Atletico Madrid have also registered an interest in the Fenerbahce man but it now appears Inter are the frontrunners in the race to sign the Portuguese international.According to Sky Italia, Inter are poised to trigger Nani’s £6.3million release clause ahead of United after manager Roberto Mancini ordered club officials to go after the playmaker.Inter will have to wait until after Euro 2016 to complete the deal but in the meantime will seek contact with Fenerbahce and Nani’s agent to agree a fee and personal terms.
Beginning at Atletico, Torres moved to Liverpool in July 2007 and scored 24 Premier League goals in his first campaign in England.An entire fanbase was left devastated when he moved to London, where, despite scoring fewer league goals, popped up with vital strikes against Barcelona in April 2012, which sent the Blues to the Champions League final where they beat Bayern Munich. Getty TROPHY Video Player is loading.Play VideoPlayMuteCurrent Time 0:00/Duration 1:35Loaded: 10.44%Stream Type LIVESeek to live, currently playing liveLIVERemaining Time -1:35 Playback Rate1xChaptersChaptersDescriptionsdescriptions off, selectedCaptionscaptions settings, opens captions settings dialogcaptions off, selectedAudio Tracken (Main), selectedFullscreenThis is a modal window.Beginning of dialog window. Escape will cancel and close the window.TextColorWhiteBlackRedGreenBlueYellowMagentaCyanTransparencyOpaqueSemi-TransparentBackgroundColorBlackWhiteRedGreenBlueYellowMagentaCyanTransparencyOpaqueSemi-TransparentTransparentWindowColorBlackWhiteRedGreenBlueYellowMagentaCyanTransparencyTransparentSemi-TransparentOpaqueFont Size50%75%100%125%150%175%200%300%400%Text Edge StyleNoneRaisedDepressedUniformDropshadowFont FamilyProportional Sans-SerifMonospace Sans-SerifProportional SerifMonospace SerifCasualScriptSmall CapsReset restore all settings to the default valuesDoneClose Modal DialogEnd of dialog window.Close Modal DialogThis is a modal window. This modal can be closed by pressing the Escape key or activating the close button.PlayMuteCurrent Time 0:00/Duration 0:00Loaded: 0%Stream Type LIVESeek to live, currently playing liveLIVERemaining Time -0:00 Playback Rate1xFullscreen Man United transfer news live: Haaland ‘wants a change’, two players off in January JIBE boost punished Torres scored 81 goals for Liverpool between 2007 and 2011 Steve Harmison says Fernando Torres will go down as a legend even at Chelsea At Liverpool, he scored 81 goals across four seasons and won the Champions League, Europa League and FA Cup with Chelsea, whom he joined in a controversial £50million transfer in 2011.“I have something very important to announce. After 18 exciting years, the time has come to put an end to my football career,” he tweeted, adding he will explain more at press conference on Sunday in Tokyo. Where every Premier League club needs to strengthen in January latest targets deals Enjoy your retirement, @Torres! 👏 pic.twitter.com/Lnu7wk5SIE— Chelsea FC (@ChelseaFC) June 21, 2019 LATEST Fernando Torres has announced he will retire from playing football.The 35-year-old has been playing in Japan for Sagan Tosu since leaving Atletico Madrid last year, but enjoyed a successful career in Europe and on the international stage. REVEALED Liverpool update ‘Champions Wall’ after ending 2019 as European and world champions Lampard appears to aim dig at Mourinho for handling of Salah and De Bruyne at Chelsea 1 IN DEMAND The biggest market value losers in 2019, including Bale and ex-Liverpool star Man United joined by three other clubs in race for Erling Haaland Solskjaer gives Pogba fitness update and calls him world’s best all-round midfielder LATEST FOOTBALL NEWS Liverpool news live: Klopp reveals when Minamino will play and issues injury update Tottenham issue immediate ban to supporter who threw cup at Kepa Arsenal transfer news LIVE: Ndidi bid, targets named, Ozil is ‘skiving little git’ All the best in your retirement, @Torres! 👊 pic.twitter.com/N3szzXAwDD— Liverpool FC (@LFC) June 21, 2019In addition, Torres is a two-time European Championship winner with Spain, while he won the biggest prize of all in 2010 when La Roja beat the Netherlands in the World Cup final.A loan spell at Milan from Chelsea in 2014 preceded his return to Atletico in January 2015 before he made his move to Japan last July.
Check out all the live commentaries coming up across the talkSPORT network this week update Man United transfer news live: Haaland ‘wants a change’, two players off in January Zidane is one of the greatest footballers of all time on target BIG PRESENTS UP TOP What every Premier League club’s fans dream of this Christmas LATEST FOOTBALL STORIES 1 latest Ian Holloway thinks Arsenal have made a mistake in hiring Mikel Arteta Salford vs Aston Villa (Tuesday, 7:45pm) – talkSPORT 2Germany vs Netherlands (Friday, 7:45pm) – talkSPORT 2MK Dons vs AFC Wimbledon (Saturday, 12pm) – talkSPORT 2Sunderland vs Burton Albion (Saturday, 3pm) – talkSPORT 2England vs Bulgaria (Saturday, 5pm) – talkSPORT Top scorer in 2019: Messi, Mbappe and Sterling trailing Europe’s top marksman Spurs investigation into alleged racial abuse of Rudiger is so far ‘inconclusive’ stalemate Zidane’s performances on the biggest stage – including the 1998 FIFA World Cup Final and the 2002 UEFA Champions League Final, where he scored one of the greatest volleys of all time – gave him legendary status.With Pele and Diego Maradona rated at 98 and 97 for their icon cards respectively, many expect the Frenchman to be close to that mark.Now EA Sports have announced that he has a 96 card – a rating that draws him level with former FIFA star Ronaldo Nazario. rookie error Tony Cascarino backs Everton to sign two strikers for Carlo Ancelotti statement Chelsea fan arrested for allegedly racially abusing Heung-min Son FIFA fans were delighted to hear the news that Zinedine Zidane will be appearing on the cover of the Ultimate Edition of FIFA 20, and along with this, given a legendary icon card.The World Cup and Champions League winner is one of the best players to have graced the game, and naturally people are expecting a big rating for the current Real Madrid boss. deals Steve Round reveals how Mikel Arteta convinced him to join Arsenal staff Liverpool transfer news live: Star man wanted by Real Madrid, Mbappe latest and more Strugglers Wigan hold Blackburn to goalless draw in Championship LIVE on talkSPORT Saturday is GameDay on talkSPORT and talkSPORT 2 as we become your go to destination for all the Premier League action.We’ll bring you LIVE commentary of Premier League games across all three time slots on Saturday – 12.30pm, 3pm and 5.30pm – delivering award-winning coverage to more GameDay listeners than ever. targets appointed getty Zidane ICON Ratings REVEALED 📷 See more ICONS Ratings 👉 https://t.co/BflIcI5oeU #FUT #FIFA20 pic.twitter.com/0dLSKrkqIr— EA SPORTS FIFA (@EASPORTSFIFA) September 3, 2019Zidane’s second best card of 94 also puts him equal as Brazil legend Ronaldo, which seems fair given how remarkably consistent the midfielder was, winning his first Serie A title with Juve in 1997, and dragging France to the World Cup final 10 years later.His first card sees him given 91 rating and it comes from the 1995-96 season with Bordeaux, the year that saw him earn a move to Juventus.Meanwhile, current Man City boss and Barca legend Pep Guardiola earned a rating of 85, 87 and 90 respectively.While Chelsea fans will enjoy two additions this year in Didier Drogba (87, 89, 91) and Michael Essien (85, 87, 90).
CCH Tax Day ReportThe IRS has finalized previously issued temporary regulations (T.D. 9669, I.R.B. 2014-28, 103) that permit the full participation in a summons interview of persons with whom the IRS or the Office of Chief Counsel contracts for services under Code Sec. 6103(n). The IRS officers and employees remain responsible for issuing summonses and developing and conduction examinations.Full participation includes receiving, examining and using summoned books, papers, records, or other data. The temporary regulations had used the term, review instead of examine in describing full participation. This revision also clarifies that the regulations do not permit contractors to direct examinations of a taxpayer’s return. Contractors may be present during summons interviews, question the person providing testimony under oath and may ask a summoned person’s representative to clarify an objection or an assertion of privilege.All inherently governmental functions, such as deciding whether to issue a summons, deciding whom to summon, what information must be produced or who will be required to testify, and issuing the summons will be performed by an IRS officer or employee. Further, any contractor that the IRS authorizes to ask questions of summoned witnesses testifying under oath must do so in the presence and under the guidance of an IRS officer or employee.T.D. 9778, 2016FED ¶47,036T.D. 9778, FINH ¶43,154Other References:Code Sec. 7602CCH Reference – 2016FED ¶42,822CCH Reference – FINH ¶22,640Tax Research ConsultantCCH Reference – TRC IRS: 21,056