Dentures : types, benefits & potential complications / Tibor Karoly Fabian, Pal Fejerdy and Peter Hermann, editors.
D 617.633 D41
This work is an edited collection of miscellaneous chapters from the huge field of prosthetic dentistry, about dentures, and their types, benefits and potential complications. Besides most frequently discussed related topics of the field, this edited collection [...]
By Jenny Ottenhoff - Senator John Kerry aced his confirmation hearing to be Secretary of State and all but guaranteed that he would win a speedy confirmation from the Senate – possibly as soon as this week. And while he didn’t go as deep on development as I had hoped, he touched on several important principles like working closely with Congress [...]
By Nancy Birdsall - This a joint post with Lawrence MacDonald and previously appeared in The Guardian. The stalemate in the latest round of climate negotiations, held in Doha, Qatar, last month, makes it clear that a fresh approach is needed if the world is to avert climate catastrophe. One part of the solution should be a new global climate [...]
By Alan Gelb - This is a joint post with Stephanie Majerowicz. Venezuelan President Hugo Chavez hasn’t appeared in public since his cancer surgery last December and, given his sharply deteriorating health, it seems a safe bet that the country will be having another national election sooner rather than later. When that happens, the opposition will have a rare [...]
By David Roodman - [Note: This post was revised on the morning of January 28 to reflect information from a new Paris Club press release.] Credit: photography-by-winnaing/ cc In the last few days, a delicate dance of reconciliation between Myanmar and its estranged foreign creditors reached its final measures. At the Club de Paris—the collective negotiating forum for creditor [...]
There are too many law students. The Bureau of Labor Statistics estimates that the economy will create 21,880 new jobs for lawyers annually until 2020. But law schools produce more than 44,000 graduates each year. The Wall Street Journal
Last week, the National Sustainable Agriculture Coalition (NSAC) held its semi-annual member meeting near Haines City, Florida. Every winter, NSAC members discuss, debate, and vote on the coalition’s priorities for the year. Amidst abundant sunshine, lunchtime canoe trips, and late-night bonfires, the coalition came to consensus on a wide-ranging slate of priorities for 2013. This Read the Rest...: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Thursday , January 24, 2013 DIVIDING THE SPOILS OF A SPOUSAL IRA : Q I retired in 2006, but my wife is still working . I'm now 66, and my wife is 62. We both have IRAs and we file a joint tax return . Can we both still contribute to our IRAs this year A : Yes . Since you qualify for a spousal IRA and you're both over age 50, you have until April 15 to jointly contribute up to 12,000 to your IRAs assuming either of you earned at least that much in compensation during the year That maximum: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Thursday , January 24, 2013 NEW HIRE LETTER NEBRAKSA You may have received a letter from the State Directory of New Hires reminding you that you are required to report newly hired and re-hired employees . Remember on October 21, 2011, President Obama signed the Trade Adjustment Assistance Extension Act of 2011. The law amends the term newly hired employee” to mean an employee who has not previously been employed by the employer or was previously employed by the employer but has been: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Thursday , January 24, 2013 BUSINESS AND AG SALES TAX EXEMPTIONS IN EXCHANGE FOR NO INCOME TAX Nebraska Radio Network NebraskaRadioNetwork.com reports that Gov . Heineman's plan to eliminate most business sales tax exemptions , as well as sales tax breaks enjoyed by farmers , would allow elimination of the state income tax . Gov . Heineman told reporters during the news conference : We grant 5 billion in exemptions and if you just eliminate half of them , you eliminate the individual
By Will McKitterick - Sen. John Kerry will be questioned by his Senate Foreign Relations Committee (SFRC) colleagues this week during his confirmation hearing to become the next Secretary of State. My colleague Jenny Ottenhoff shared what she’d like to hear members ask Kerry, including a question on the future of US foreign aid. Turns out Sen. Kerry has [...]
By Kimberly Ann Elliott - While the World Trade Organization is not normally seen as a development organization, a strong, rules-based trade system is still critically important for developing countries, and the WTO is at the center of that system. Later this year, the organization will select a new leader to succeed Pascal Lamy and the expectation is that the [...]
By Charles Kenny - The European Development Fund audit body just came out with a report that suggested its aid funding on roads had been less successful than expected because a lot of them were falling apart due to heavy traffic and insufficient maintenance. So this seems like a good moment to revisit the sectoral aid effectiveness debate. What’s that, you [...]
By Michele de Nevers - This is a joint post with Maya Forstater, Climate Finance Advisor at Publish What You Fund. In the context of fraught negotiations and funding gaps, demand for climate finance transparency is often a diplomatic way of saying ‘show me the money’. As Ban Ki-moon said at the UNFCCC climate conference in Doha last December, a [...]: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Tuesday , January 22, 2013 AG WEBINAR CANCELED Thank you for your interest in attending our webinar We appreciate your business but unfortunately we are canceling the Ag webinar scheduled for Wednesday January 23 rd If we reschedule , we will notify you immediately . Again we are sorry for any inconvenience this may have caused . you Posted by Legal : Disclaimer at 8:30 AM Newer Post Older Post Home Visit us on Facebook : at facebook.com kopsa.otte Wondering about the IRS's important due
By Alexis Sowa - In a recent blog, my colleague posed a set of questions for members of the Senate Foreign Relations Committee to ask Senator Kerry in his confirmation hearing to be Secretary of State. One is about the United States’ work to support development in Pakistan: You were a lead co-sponsor of the 2009 Enhanced Partnership for [...]By Jenny Ottenhoff - Related Content Confirmation Hearing Questions for SECDEF Nominee Hagel A Cheat Sheet for Kerry in His Confirmation Hearing Another Cheat Sheet for Kerry’s Confirmation Hearing (Written By Kerry) Sen. John Kerry (D-MA) will join his fellow members of the Senate Foreign Relations Committee for a routine confirmation hearing on January 24, but this time he [...]: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Friday , January 18, 2013 FARMER TAX RETURNS EXTENDED The IRS announced today the extended processing time for many tax forms including form 4562 Depreciation that the deadline for any farmer and fisherman has been extended to April 15, 2013 from March 1, 2013 To take advantage of the extended due date , the farmer will fill out form 2210-F which they normally already due when filing on March 1 and check the waiver box and attach it to the tax return . nbsp Nothing else will be .: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Friday , January 18, 2013 UPPER INCOME MAP BY STATE We thought you might find it interesting to see a map showing the percentage of fliers in each state earning over 500,000. The Fiscal Cliff compromise that passed a few days ago uses a higher threshold for most of the expired tax cuts 400,000 for single filers and 450,000 for joint filers . The nearest threshold it's possible to do a map of IRS data with is 500,000, so below , by state , is a map showing the percentage of tax returns: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Thursday , January 17, 2013 A FEW DAYS LEFT FOR IRA CHARITABLE ROLLOVER If you are over age 70 1 2, you can save on last year's taxes by giving directly from your IRA this . January In the 2012 Taxpayer Relief Act , there is a provision that is . retroactive How With an Individual Retirement Account IRA Charitable Rollover , also called a qualified charitable distribution . What is an IRA Charitable Rollover An IRA Charitable Rollover is a direct transfer of up to 100,000 from your
This photo was included on page A-2 of today’s Los Angeles Times- the caption states that, “[French] Farmers use tractors to create a partial blockade of the city as part of a nationwide demonstration against new environmental regulations.”The questions are already rolling in: "Why did my pay drop?" The simple answer is the expiration of the payroll tax holiday as part of the fiscal cliff deal. The payroll tax holiday was enacted in 2011, which reduced the employee share of the Social Security payroll tax from 6.2% to 4.2%. The holiday was not renewed when it expired at the end of 2012. The payroll tax holiday proved popular, but it cut federal revenues by some $10 billion per month.
By John May - This is a joint post with Kate McQueston. Population and development in Western Africa are closely linked. At the heart of these issues lies the slow demographic transition of the region’s countries, which still experience some of the highest fertility rates in the world. Last month the Center for Global Development hosted a meeting on [...]
By Todd Moss - The unexpectedly sudden French military action in Mali is a first step toward reunifying the country, but it also highlights the risks for outsiders, including the United States. In the days ahead, the US will need to balance its cautious instincts on Mali with the imperative to help shape events as they unfold. In the [...]
By Owen Barder - Aaron Swartz, who died on January 11th, worked and fought for key freedoms of our time: the right to information, to share knowledge and ideas, and to speak freely. He did not just campaign: he built the RSS standard which enables blogs and websites to share information, the Web site framework web.py, the architecture for the Open Library, the link [...]
By Dennis Whittle - My dishwasher died over the holidays. The first thing I did was go to Consumer Reports to find out what their experts considered the best bet for a replacement. I was on the verge of ordering one of their top-ranked models when I decided to click on the “User Reviews” tab. I was shocked to [...]: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Friday , January 11, 2013 PAYROLL TAX INCREASES MAY SPOIL THE PARTY I warned you that this was . coming Despite the federal tax relief for taxpayers passed at the last minute , or actually after the last minute , payroll tax increases may spoil the party . As we have been warning you , the payroll tax reduction of 2 on employees that has been in place for 2011 and 2012 was allowed to expire on December 31 st Lawmakers did not renew the two-percentage-point cut in the employees’ share of: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Friday , January 11, 2013 NEBRASKA FARMERS SUBJECT TO UNEMPLOYMENT TAX For Nebraska Farmers Only Tina , one of our great CPAs , just sent an internal e-mail reminding us about the unemployment requirements for Nebraska farmers . nbsp It thought it would be a good reminder to try and spread out your wages over the entire year rather than just waiting until the last . quarter She had been keeping a close eye on farmer's payroll amounts that are going over the level and now qualify forBy Amanda Glassman - This is a joint post with Mead Over and Denizhan Duran. In mid-2011, one of the biggest developments in HIV/AIDS research took place. The HPTN 052 study found that early antiretroviral therapy treatment could reduce HIV transmission by 96% in couples where one partner is HIV positive and the other is HIV negative. The study [...]
Although 2012 ended on a sour note for farmers and ranchers across the country, there were some notable moments to celebrate for the sustainable agriculture movement, amidst all the ups and downs of the 2012 Farm Bill debate. In this final blog post of our “Path to the 2012 Farm Bill” series, we include twists Read the Rest...: . skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Thursday , January 10, 2013 FROM MY FAVORITE ECONOMIST DR . ERNIE GOSS I have heard Professor Goss speak many times . nbsp He is a conservative economist and his commentary always seems to hit home . nbsp I thought you might find his December commentary . interesting Is U.S . Adopting Europe's Anti-Competitive Economic Policies Import French Wine , Not Economic Policy Last week , Francoise Hollande , Socialist President of France , recommended homework be eliminated in French schools .: skip to main skip to sidebar Kopsa Otte Agriculture Blog Kopsa Otte CPAs Advisors have been involved in Income Tax Planning , Estate Planning Succession Planning for over 30 years . For more information about Kopsa Otte services , please contact us via e-mail at lkopsa kopsaotte.com or call 800-975-4829. Thursday , January 10, 2013 NOW WHAT DO FARMERS DO IRS CANNOT PROCESS RETURNS UNTIL MARCH Farmers are allowed to file their tax returns on March 1st to avoid the penalty for underpayment of estimates . nbsp But there is a problem . nbsp The IRS will not accept tax returns with depreciation until some time in March . nbsp The IRS just released a notice announcing that processing of returns will commence on January 30, 2013 for most individuals . nbsp More complex returns will not be
By Beth Schwanke - Following President Obama’s nomination of former Senator Chuck Hagel (R-NE) for Secretary of Defense, preparations for what is sure to be a nasty (but from both sides of the aisle!) confirmation hearing are in full swing. In addition to budget woes, a pivot to Asia, continued crises in the Middle East, and the unknowns the [...]By John May - Pakistan is the world sixth largest population, with more than 180 million people today, and is projected to become the fifth largest population by 2050 (UN Medium variant projection). The demographic evolution of Pakistan – as well as of some other “big” countries such as Nigeria, Ethiopia, and the Democratic Republic of Congo (DRC) – [...]