Night Blossom (the drink) Share This!Although banshee sales have been in a steady decline (evidenced by not seeing every person in the parks with one of them sitting on their shoulder, and with some colors making it to the Outlets), sometimes a new coat of paint is enough to drive sales. (Hey, it works for all those home improvement shows on HGTV, right? And it did work for rose gold everything at Walt Disney World.)If you’ve been hiding under a floating mountain, with the opening of Pandora, banshees became the must-have item. Although their heyday has passed, these plastic dragon-like puppets still remain one of the most popular items of Pandora merchandise.The latest variety for banshee is one themed after the equally trendy Night Blossom drink, which is sold at Pongu Pongu, right outside of the Windtraders gift shop where the banshees are sold. This colorful drink is a blend of apple-lime and desert pear slush, topped with passionfruit popping boba. The drink has many fans, and not just for its eye-catching appearance. (Sadly, I’m not one of them–the flavors are too strong and sweet for my tastes. But if you like this drink, you do you.)The new banshee is designed to feature these bold colors. First, here’s the drink… And here’s the banshee.If you haven’t bought a banshee yet, would this new color pattern make you want to get one? Or if you already have one, would you want to get this one as well? Or do you think that doing a “color of the month” for merchandise may not be as successful for banshees as it is for spirit jerseys and Minnie ears? Let me know in the comments.
Ohio ~ Personal Income Tax, Practice and Procedure: Dividend Paid to S Corporation Shareholders from Earnings Attributable to Its C Corporation Days Qualified for Nonresident Tax Credit
CCH Tax Day ReportIndividual income taxpayers who were co-owners through grantor trusts of an S corporation that was previously a C corporation, were allowed to claim an Ohio nonresident tax credit in relation to dividend income it received from previously accrued C corporation earnings because the dividend constituted nonbusiness income allocable to Missouri, the taxpayer’s place of domicile. As per the applicable statute, nonresident taxpayers are allowed a credit against the Ohio tax due for that portion of Ohio adjusted gross income that is not allocable or apportionable to Ohio under the allocation and apportionment provisions. Further, nonresidents’ “dividends and distributions” are not allocable to Ohio unless their domicile is in Ohio at the time the income is paid or accrued. A distribution of earnings and profits that accrue to a C corporation that later becomes an S corporation that is in excess of the accumulated adjustments account is generally treated as a dividend to the extent of the corporation’s accumulated earnings and profits from its C corporation days. In the present case, the dividend was nonbusiness income, as there is a distinction between the event triggering income tax liability (declaration of the dividend) and the event triggering the taxpayers’ liability as S-corporation shareholders when they report their distributive share of the corporation’s current income on their individual income tax return (accrual of income by virtue of the corporation’s business activity). The tax commissioner erred in treating the taxpayers’ dividend the same as a distributive share of the S corporation’s current income. Accordingly, the tax commissioner’s assessment in relation to the amount of credit associated with the dividend was reversed.Giddens v. Testa, Ohio Supreme Court, No. 2014-2012, December 28, 2016, ¶404-584
So what about rich clients? We happen to think that they are perfectly suited to cloud computing. Maybe our latest whitepaper on Better Together: Rich Clients and Cloud Computing can help set the record straight – or at least prompt some alternate thinking. In a recent TechRepublic article, Jason Hiner asks: Are Netbooks quietly driving us to Thin Clients and Cloud Computing?Of course, the article is primarily about netbooks and how wonderful they are. No argument here. But the question of thin versus cloud has popped up in an interesting way. Thin is important because of the nature of the netbook but what does that have to do with cloud computing? Not all cloud applications are thin. Perhaps the logic is as follows:If cloud then we are delivering services over the internetIf internet then we must be using a browserIf browser then the computing must be taking place in the backend with only the UI distributed to the client deviceTherefore all cloud devices must be thin
Sergio Aguero scored twice in Manchester City’s 4-1 rout of Sunderland in EPLAfter a series of poor results in the Premier League, defending champions Manchester City saw themselves hanging by a thread as far as making the Champions League playoffs were concerned. It was surely ‘mission impossible’ with the Manchester club hosting the German crusaders Bayern Munich in the all-important fixture.With their back against the wall, Manuel Pellegrini’s side embarked on a journey that would later become one of their crucial wins this year. The start was exciting for City until Pep Guardiola’s brigade went up 2-1 at half-time.The fans were gutted, players out of motivation and manager absolutely bamboozled. If City were to beat the Germans at home, it would have to be a miracle – something only Sergio Aguero is capable of.The Argentine rose to the occasion and pumped in two late goals to complete a pulsating hat-trick that saw Man City go clear off their German counterparts. The Blues, who managed to keep their Champions League dream alive with an emphatic 3-2 win, found their saviour in Aguero.Aguero’s performance, since that game against Bayern, has turned the tide for Man City – both in Premier League and European Cup. Following their stellar show at the Etihad, the Cityzens went on to sink Southampton 3-0 while their latest triumph came against Sunderland.The Argentine forward has now taken his tally to 14 goals after he scored a brace in City’s 4-1 win over Sunderland on Thursday. At a time when the likes of last season’s star performers Yaya Toure and David Silva were struggling to find the back of the net, Aguero’s prime form has raised the lowly spirits of Manuel Pellegrini’s men.advertisementThe latest win has guided the Sky Blues to second spot in the league standings, six points behind leaders Chelsea. With the crucial half of the season underway, City appears to be the favourites to give Jose Mourinho’s men a run for their money in the title race.It was also Aguero who had snatched the title from Alex Ferguson’s Man United after scoring an extra-time winner in 2013. And, it seems City will once again have to rely on the Argentine’s prolific form to beat high-soaring Chelsea to the title this season.
Transfers Five times the money! Dembele’s massive Barcelona contract reportedly leaked Goal Last updated 2 years ago 05:25 23/9/2017 FacebookTwitterRedditcopy Comments(18) Alex Caparros Transfers Barcelona Ousmane Dembélé Borussia Dortmund Primera División Bundesliga The former Borussia Dortmund star made the move to La Liga this summer, and it’s easy to see why after the numbers from his deal were leaked The massive contract that Barcelona handed to 20-year-old Ousmane Dembele this summer has reportedly been seen by German outlet Spiegel, and the numbers involved in the deal make it easy to understand why the youngster decided to make the move, and why Borussia Dortmund were willing to sell. According to the report, which claims that the outlet received the contract from Football Leaks, the youngster received a contract worth five times what he was earning with the Bundesliga outfit, a whopping €12 million per year, up from the €2.4m he earned per season with BVB. Girona and Barcelona to draw at 5/1 Article continues below Editors’ Picks ‘I’m getting better’ – Can Man Utd flop Fred save his Old Trafford career? Why Barcelona god Messi will never be worshipped in the same way in Argentina Lyon treble & England heartbreak: The full story behind Lucy Bronze’s dramatic 2019 Liverpool v Man City is now the league’s biggest rivalry and the bitterness is growing Dembele’s personal deal also reportedly includes the possibility of a €3.3m bonus should the Catalan side win a treble. The report also alleges that Dembele cost €105m up front, with the possibility of €40m in add-ons. Among those add-ons is an obligation for the Spanish club to pay €5m when the forward reaches each of 25, 50, 75 and 100 matches played. While the numbers are astounding, Dembele’s injury will, at the very least, save Barcelona some money in the short run. With the forward expected to be out until January after tearing his hamstring, it will be difficult for him to reach any of those match numbers before the end of the season.