Tax Type Tax Rate Tax ID or Company no.
eg. VAT, GST ? Registration no.
Source: http://www.freelancer.com/projects/Legal-Accounting/Losses-expences-for-Business.html
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May 18, 2013 ? Patients with treatment-resistant major depression saw dramatic improvement in their illness after treatment with ketamine, an anesthetic, according to the largest ketamine clinical trial to-date led by researchers from the Icahn School of Medicine at Mount Sinai. The antidepressant benefits of ketamine were seen within 24 hours, whereas traditional antidepressants can take days or weeks to demonstrate a reduction in depression.
The research will be discussed at the American Psychiatric Association meeting on May 20, 2013 at the Moscone Center in San Franscico.
Led by Dan Iosifescu, MD, Associate Professor of Psychiatry at Mount Sinai; Sanjay Mathew, MD, Associate Professor of Psychiatry at Baylor College of Medicine; and James Murrough, MD Assistant Professor of Psychiatry at Mount Sinai, the research team evaluated 72 people with treatment-resistant depression -- meaning their depression has failed to respond to two or more medications -- who were administered a single intravenous infusion of ketamine for 40 minutes or an active placebo of midazolam, another type of anesthetic without antidepressant properties. Patients were interviewed after 24 hours and again after seven days. After 24 hours, the response rate was 63.8 percent in the ketamine group compared to 28 percent in the placebo group. The response to ketamine was durable after seven days, with a 45.7 percent response in the ketamine group versus 18.2 percent in the placebo group. Both drugs were well tolerated.
"Using midazolam as an active placebo allowed us to independently assess the antidepressant benefit of ketamine, excluding any anesthetic effects," said Dr. Murrough, who is first author on the new report. "Ketamine continues to show significant promise as a new treatment option for patients with severe and refractory forms of depression."
Major depression is caused by a breakdown in communication between nerve cells in the brain, a process that is controlled by chemicals called neurotransmitters. Traditional antidepressants such as selective serotonin reuptake inhibitors (SSRIs) influence the activity of the neurotransmitters serotonin and noreprenephrine to reduce depression. In these medicines, response is often significantly delayed and up to 60 percent of people do not respond to treatment, according to the U.S Department of Health and Human Services. Ketamine works differently than traditional antidepressants in that it influences the activity of the glutamine neurotransmitter to help restore the dysfunctional communication between nerve cells in the depressed brain, and much more quickly than traditional antidepressants.
Future studies are needed to investigate the longer term safety and efficacy of a course of ketamine in refractory depression. Dr. Murrough recently published a preliminary report in the journal Biological Psychiatry on the safety and efficacy of ketamine given three times weekly for two weeks in patients with treatment-resistant depression.
"We found that ketamine was safe and well tolerated and that patients who demonstrated a rapid antidepressant effect after starting ketamine were able to maintain the response throughout the course of the study," Dr. Murrough said. "Larger placebo-controlled studies will be required to more fully determine the safety and efficacy profile of ketamine in depression."
The potential of ketamine was discovered by Dennis S. Charney, MD, Anne and Joel Ehrenkranz Dean of the Icahn School of Medicine at Mount Sinai, and Executive Vice President for Academic Affairs of The Mount Sinai Medical Center, in collaboration with John H. Krystal, MD, Chair of the Department of Psychiatry at Yale University.
"Major depression is one of the most prevalent and costly illnesses in the world, and yet currently available treatments fall far short of alleviating this burden," said Dr. Charney. "There is an urgent need for new, fast-acting therapies, and ketamine shows important potential in filling that void."
Source: http://feeds.sciencedaily.com/~r/sciencedaily/~3/2rOkTOAS-aE/130518153250.htm
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By Bradley S. Dornish, Esquire
In over twenty years of working with real estate investors, and being personally involved in real estate investing for even longer, I have had the opportunity to weigh the advantages and disadvantages of different types of real estate investing.???? That review has led me to the almost perfect analogy to the old fable of the Tortoise and the Hare.
For those too young to remember the old fables, the hare challenged the tortoise to a race believing it was a sure thing the hare would win.? The hare sprinted from the gate at great speed, recognized that he was immediately far ahead of the tortoise, who carried his home on his back as he steadily advanced on the race course.? The hare became comfortable with the size of the lead and stopped to pursue other interests.? The tortoise remained on track steadily moving towards his objective.? In the end, the tortoise crossed the finish line first, much to the surprise of the hare.
I see the almost perfect analogy to real estate investors who focus on flipping or quick turn properties as the hares, and investors who focus on long term holding of rental property as the tortoises.? Flipping properties requires a burst of energy and commitment at the beginning and, indeed, for each project thereafter, and returns in a relatively short period of time between the purchase and the sale, a profit, directly measuring the success of the investment.
In contrast, while buying and renovating long term investment properties requires a similar upfront commitment and energy, the reward for that activity is not quickly realized.? The long term investor does not realize the entire value of the improved real estate by cashing out quickly after the improvements are made.? Rather, the investor retains the asset and simply gets a return on the value of that asset, much of which is diverted to paying down the investor?s mortgage on the property. ?The investor?s monthly increase in available cash is only a small fraction of the cash realized by the flipping, wholesaling or quick turn real estate investor.?
However, the long term investor realizes a large number of benefits from his or her investment activities over the entire time he or she holds the property.? First, there is of course the increase in cash flow from the rent received from the property.? Second, there is the increase in net worth which accrues each month in the amount of the principal paid down on the financing of the property.? Third, there is any appreciation of the value of the property during the period in which the property is held by the investor.? Fourth, there is the availability of depreciation to offset and defer tax liability on other income of the investor.? Fifth, there is the increase in cash flow which comes from the increase in the rental value of the property, roughly keeping up with inflation.? Of course, once the mortgage is paid off, there is a dramatic increase in cash flow and value which I call the ?retirement plan effect? of long term holdings.
For younger investors, this can be accomplished even with financing extending over twenty years or more.? For older investors, a shorter mortgage term is required to reach more quickly the dramatic increase in value and cash flow.? Often, current cash flow can be sacrificed to shorten the mortgage term and increase retirement age cash flow.
Finally, with the mortgage paid off the property is an asset which appreciates roughly to keep pace with inflation and provides a ready source of capital through refinancing or sale to cover more substantial financial needs later in life.? Upon the investor?s demise, the remaining equity value in his or her properties becomes available to heirs as part of the investor?s estate.? Substantial assets can obviate the need for life insurance to pay obligations and can provide a supplemental retirement income for a spouse or can be available to cover the cost of long term health care.? Unless our tax structure changes, a long term capital gain, including the recapture of any depreciation, can be realized on the sale of the investment property, subject to advantageous capital gains tax rates rather than the highest marginal tax rate of the investor.? Further, if depreciated property is passed to heirs in the real estate investor?s estate plan, the heirs receive a step up in basis to the date-of-death value of the property, and do not pay capital gain tax based upon the depreciated basis held by the deceased.
As you can see, none of the myriad of benefits which accrue to the long term real estate investor are available to the flipping, quick turn or wholesaling real estate investor.? Flipping properties is a ?sexier? investment with a quicker return, but the value of that investment is simply limited to a one-time return.
As I write this article, I have in mind two ACRE members who have been real estate investors for over twenty-five years.? One has remained an active flipping and wholesaling investor, quit his ?day job? years ago and has enjoyed a life style which he has been able to achieve from those transactions.? His income has ebbed and flowed in direct relation to the ease of credit available to his back end buyers, and over the years he has shifted from doing most of the construction work himself on his flips to hiring others and supervising their work as age has limited his physical stamina.
The other investor used front end flips, lived in properties during renovation to cut costs, and borrowed money from a wide range of sources to begin to grow a long term portfolio of real estate.? That investor lived a tight financial existence for the early years of his career, but became more and more financially secure and comfortable as time went by.? His many rental units paid for themselves, he built his equity, and for years now, he has enjoyed the financial benefits of a long term investing strategy.? He has a large number of possessions including Florida real estate, high end vehicles and jewelry and pays other people well to maintain and manage his various investment properties, while he himself works fewer hours and significantly less physically than the first investor.? The second investor?s most pressing problems are minimizing his income taxes and maximizing the benefit of his estate plan, while providing for several generations of his family a comfortable living.
The second investor doesn?t have to worry about where he will find his next good deal on a flip, or about who will be available to do the renovations or to buy the property when it is fully renovated.? He doesn?t have to worry about carrying life insurance or long term care insurance because his assets are more than sufficient to cover those concerns and still provide a comfortable inheritance for his family.
To return to the fable of the Tortoise and the Hare, I believe the second investor, the tortoise, has already won the race.? Don?t you agree?
Created May 2013
Source: http://dornish.net/the-tortoise-and-the-hare-in-real-estate-investing
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By Prince Osuagwu
Intel Corporation last week charged the University of Lagos, UNILAG students to learn how to create their tomorrow, today by adopting the usage of computer technology in every aspect of their academic and social activities.
The chip technology manufacturer, challenged the students as it took its youth market based campaign, ?Create Your Tomorrow? project to the institution at the weekend.
The campaign seeks to help the target market especially the new generation of tech-savvy students currently in, and entering institutions of learning to unlock their innate potentials through the use of technology.
The Create Your Tomorrow Campaign also seeks to push information technology as a tool that can be used as an asset, rather than as an obstacle to achieving its intended purpose.
Intel believes that when the usage of PC Technology is deepened among students, it would result into tremendous enhancement of quality of life and living in the society. The company?s Country Manager, Mr Olubunmi Ekundare, said his company designed the campaign to reinforce commitment as sponsors of tomorrow.
He also contended that the initiative would mark Intel out as having exposed the potentials of technology in Nigeria and in Africa as a whole
For him,? today?s students possess unprecedented levels of skill with information technology; they think about and use technology very differently from students of the past era. They love teamwork, experiential activities and the use of technology.? He said.
Ekundare added that ?for us at Intel, championing the cause of technology in Nigeria, Africa and the world is at the heart of our business and this has informed our engagements from inception till date. Intel, more than being interested in propagating the gospel of technology, is interested in the quality it brings to life if properly employed. The campaign will therefore focus on the use of the several unknown benefits that technology provides.?
Activities to mark the Create Your Future campaign included? one-day forum on the campus of the University of Lagos as well as entertaining interactive sessions with Nigerian pop-star, Banky W.
Intel also sponsored three-day internationally certified Technology and Entrepreneurship Training and participants awarded international certification upon successful completion.
The campaign also offered discounts on PC purchases from Intel-powered PC retailers, free HP printers with every HP PC purchase, shopping vouchers, educational and empowerment initiatives, as well as raffle draws.
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By Leah Schnurr
NEW YORK (Reuters) - U.S. stocks continued their climb into uncharted territory on Friday, racking up the fourth week of gains in a row as encouraging economic data prompted investors to pick up shares of growth companies.
The Dow and the S&P 500 finished at fresh record highs, driven by gains in energy and industrial shares. The indexes have pushed to a series of never-before-seen levels as part of the rally that has lifted equities more than 16 percent for the year so far.
In a sign of how far the market has come, the S&P 500 is also about 1,000 points above the low hit in March 2009 in the wake of the credit crisis and recession. Shares picked up strength late in the day on Friday, with the S&P 500 rising 1 percent not long before the closing bell.
"It's hard to hold this market down," said Michael Sheldon, chief market strategist at RDM Financial in Westport, Connecticut.
Data showed Americans felt better about their economic and financial prospects in early May, with consumer sentiment at its highest in nearly six years, while a gauge of future economic activity rose in April to a near five-year high.
"If you believe the economy is going to gradually get better and that global growth will improve, the parts of the market that have not benefited so far, like cyclicals, will probably be the next group to outperform," Sheldon said.
Boeing
The S&P energy sector index gained 0.8 percent, with Exxon Mobil
The rate of growth in the U.S. economy has been expected to slow in the second quarter as tighter fiscal policy starts to bite. But recent improvement, including in the labor market and retail sales, has suggested the recovery remains resilient.
As slow as it is, "we are still recovering," said Doreen Mogavero, CEO of Mogavero, Lee & Co in New York. "The U.S. (market), for all its woes, is still the best place to be at this moment."
The Dow Jones industrial average gained 121.18 points, or 0.80 percent, to close at a record 15,354.40. The Standard & Poor's 500 Index rose 15.65 points, or 0.95 percent, to end at a record 1,666.12. The Nasdaq Composite Index climbed 33.72 points, or 0.97 percent, to finish at 3,498.97 - its highest close since October 2000.
Earlier in the session, the Dow touched an all-time intraday high at 15,357.40, while the S&P 500 rose to a record intraday high at 1,667.38.
For the week, the Dow advanced 1.6 percent, while the S&P 500 climbed 2 percent and the Nasdaq rose 1.8 percent.
For the year so far, the Dow has climbed 17.2 percent, while the S&P 500 has gained 16.8 percent and the Nasdaq has advanced 15.9 percent.
JPMorgan raised its year-end target for the S&P 500 to 1,715 from 1,580, implying a gain of just under 3.5 percent for the index for the rest of the year.
"We realize investors are apprehensive about making fresh money purchases, but we see the risk/reward as particularly attractive in Technology, Healthcare, and Financials," said the client note from JPMorgan's U.S. equity strategist Thomas Lee.
General Motors Co
JCPenney
Tableau Software
S&P Dow Jones Indices said after the close on Thursday that S&P MidCap 400 component Kansas City Southern
Aruba Networks Inc plunged 25.6 percent to $13.10 after the network equipment maker released fourth-quarter results well below Wall Street's expectations, hurt by rising competition from Cisco Systems Inc
Volume was roughly 6.31 billion shares on the New York Stock Exchange, the Nasdaq and the NYSE MKT, not far off the year-to-date average daily closing volume of 6.34 billion.
Advancers outnumbered decliners on the NYSE by a ratio of about 21 to 8. On the Nasdaq, 17 stocks rose for every eight that fell.
(Additional reporting by Rodrigo Campos; Editing by Jan Paschal)
Source: http://news.yahoo.com/dow-p-end-records-stocks-score-fourth-week-204820167.html
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Severe storm system produced a cluster of tornadoes and 'grapefruit sized' hail that ripped through north Texas rural communities, flattening homes and driving residents to shelter.
Lightning strikes from a storm illuminate a home damaged by a tornado on Hyde Park Lane at Country Club Rd. in Cleburne, Wednesday night. Cleburne Mayor Scott Cain early Thursday declared a local disaster as schools canceled classes amid the destruction.
Tom Fox/The Dallas Morning News/AP
EnlargeSeveral tornadoes ripped through rural communities in north Texas late Wednesday, leaving at least six people dead, 14 missing, and more than 100 injured, officials said.
Skip to next paragraph Allison TerryCorrespondent
Allison Terry works on national news desk for the Christian Science Monitor. She also contributes to the culture section and Global News blog.
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A cluster of thunderstorms produced as many as 10 tornadoes in the area, creating winds up to 100 m.p.h. and dropping grapefruit-sized hail. Residents in Granbury, Texas, the hardest hit area, reported that the violent storm flattened homes, threw cars and trailers, and stripped branches off trees.
Elizabeth Tovar hid with her family in their bathroom when fist-sized hail balls warned of an imminent tornado.
"We were all, like, hugging in the bathtub and that's when it started happening,? Ms. Tovar said. ?I heard glass shattering and I knew my house was going. We looked up and ... the whole ceiling was gone."
After the storm hit Granbury, officials evacuated the town?s Rancho Brazos subdivision, built mostly by Habitat for Humanity, where more than 100 homes were badly hit.
?Most of the neighborhood is heavily damaged to destroyed,? Hood County Sheriff Roger Deeds told the Fort Worth Star-Telegram. ?Very little is untouched.?
Sheriff Deeds said a tornado warning for the town was issued at 8:10 p.m., so some residents received advanced warning. A tornado warning for all of north Texas was issued at 6 p.m. as storm cells developed between Wichita Falls and Fort Worth, Weather Service meteorologist Mark Fox?told the Star-Telegram.
Tornadoes are normal for this season, but this outbreak is the deadliest so far this year.
?Prior to Wednesday, we had only three tornado fatalities this year," meteorologist Chris Dolce told the Weather Channel. "If all the Texas deaths are confirmed to be from a tornado, it would triple the deaths in 2013."?
The Red Cross set up two shelters in Hood County for people displaced from their homes where they could also seek medical care. MedStar Mobile Healthcare sent three ambulances and other supplies from Fort Worth, said spokesman Matt Zavadsky.
Mr. Zavadsky told CNN that he received reports that tornadoes touched down in Hood, Tarrant, Dallas, and Parker counties.
"With these types of tornadoes, they touch down; they lift up; they touch down. They tend to hopscotch," he said. "The darkness doesn't help, but the crews on scene are doing a really good job to try and reach out to the folks who might be trapped or unable to get to a shelter or the triage area."
A mile-wide tornado hit the town of Cleburne, Texas, residents told the National Weather Service. No one was seriously injured and only a few dozen homes were damaged, said Cleburne Mayor Scott Cain early Thursday. He declared a local disaster in the town of 30,000 residents.
? Material from the?Associated Press?contributed to this report.
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Public release date: 16-May-2013
Share ] Contact: Anna Mikulak
amikulak@psychologicalscience.org
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Association for Psychological Science
Why do so many sports players and athletes choose to wear the color red when they compete? A new study to be published in Psychological Science, a journal of the Association for Psychological Science, suggests that it may have to do with their testosterone levels.
The new study, conducted by psychological scientist Daniel Farrelly of the University of Sunderland and colleagues, demonstrated that males who chose red as their color in a competitive task had higher testosterone levels than other males who chose blue.
"The research shows that there is something special about the color red in competition, and that it is associated with our underlying biological systems," says Farrelly.
The researchers believe that the link may explain why many sports stars wear red clothing Tiger Woods, for example, famously chooses to wear a red shirt on the last day of a major competition.
Choosing to wear red "may, unconsciously, signal something about their competitive nature, and it may well be something that affects how their opponents respond," Farrelly explains.
Farrelly and colleagues recruited 73 men to participate in the study, and they were unaware of the study's aims. The men were told that they would be performing a competitive task and that their performances would be placed on a leaderboard. The participants then chose either a red or blue symbol to represent them in the table and completed the competitive tasks. They also answered questionnaires aimed at gauging whether various personal reasons may have affected their color choice.
To determine participants' testosterone levels, the researchers took saliva samples at the start of the study, before the participants knew about the competitive task, and again at the end.
The data revealed that men who chose red had higher baseline testosterone levels, and they rated their color as having higher levels of characteristics such as dominance and aggression, than men who chose blue.
Color choice did not, however, seem to be related to actual performance in the competitive task. The researchers believe that direct competition, in which opponents can be seen wearing red or appearing red, may be necessary for the red advantage to occur. Along these lines, previous research has shown that wearing red can be advantageous through its influence on opponents' perceptions, leading them to view red competitors as being "high quality" competitors.
###
Co-authors on the research include Rebecca Slater of the University of Sunderland, Hannah Elliott and Hannah Walden of Newcastle University, and Mark Wetherell of Northumbria University.
For more information about this study, please contact: Daniel Farrelly at daniel.farrelly@sunderland.ac.uk.
The APS journal Psychological Science is the highest ranked empirical journal in psychology. For a copy of the article "Competitors who choose to be red have higher testosterone levels" and access to other Psychological Science research findings, please contact Anna Mikulak at 202-293-9300 or amikulak@psychologicalscience.org.
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AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.
Public release date: 16-May-2013 Share ] Contact: Anna Mikulak
amikulak@psychologicalscience.org
202-293-9300
Association for Psychological Science
Why do so many sports players and athletes choose to wear the color red when they compete? A new study to be published in Psychological Science, a journal of the Association for Psychological Science, suggests that it may have to do with their testosterone levels.
The new study, conducted by psychological scientist Daniel Farrelly of the University of Sunderland and colleagues, demonstrated that males who chose red as their color in a competitive task had higher testosterone levels than other males who chose blue.
"The research shows that there is something special about the color red in competition, and that it is associated with our underlying biological systems," says Farrelly.
The researchers believe that the link may explain why many sports stars wear red clothing Tiger Woods, for example, famously chooses to wear a red shirt on the last day of a major competition.
Choosing to wear red "may, unconsciously, signal something about their competitive nature, and it may well be something that affects how their opponents respond," Farrelly explains.
Farrelly and colleagues recruited 73 men to participate in the study, and they were unaware of the study's aims. The men were told that they would be performing a competitive task and that their performances would be placed on a leaderboard. The participants then chose either a red or blue symbol to represent them in the table and completed the competitive tasks. They also answered questionnaires aimed at gauging whether various personal reasons may have affected their color choice.
To determine participants' testosterone levels, the researchers took saliva samples at the start of the study, before the participants knew about the competitive task, and again at the end.
The data revealed that men who chose red had higher baseline testosterone levels, and they rated their color as having higher levels of characteristics such as dominance and aggression, than men who chose blue.
Color choice did not, however, seem to be related to actual performance in the competitive task. The researchers believe that direct competition, in which opponents can be seen wearing red or appearing red, may be necessary for the red advantage to occur. Along these lines, previous research has shown that wearing red can be advantageous through its influence on opponents' perceptions, leading them to view red competitors as being "high quality" competitors.
###
Co-authors on the research include Rebecca Slater of the University of Sunderland, Hannah Elliott and Hannah Walden of Newcastle University, and Mark Wetherell of Northumbria University.
For more information about this study, please contact: Daniel Farrelly at daniel.farrelly@sunderland.ac.uk.
The APS journal Psychological Science is the highest ranked empirical journal in psychology. For a copy of the article "Competitors who choose to be red have higher testosterone levels" and access to other Psychological Science research findings, please contact Anna Mikulak at 202-293-9300 or amikulak@psychologicalscience.org.
[ | E-mail | Share ] ?
AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert! system.
Source: http://www.eurekalert.org/pub_releases/2013-05/afps-hcm051613.php
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Lyon County Sheriff's Office via AP
Jeremiah Bean, a 25-year-old person of interest who has been arrested after five people were found dead in one morning in northern Nevada.
By Andrew Rafferty, Staff Writer, NBC News
A suspect has been charged with open murder for the brutal killing spree that resulted in five deaths on Monday and put a small western Nevada town on edge.
Lyon County police on Wednesday announced Jeremiah Diaz Bean, 25, who was arrested Monday on burglary charges, now faces the open murder charges along with arson, burglary, robbery, ex-felon in possession of a firearm and grand larceny counts.
The open murder charge means Bean can face homicide charges ranging from first degree murder to manslaughter.
Though autopsies have yet to determine a cause of death for the victims, Lyon County Sheriff Allen Veil told reporters that all five had suffered gunshot wounds.
Police believe Bean broke into the home of Robert Pape, 84, his wife, Dorothy, 84, then killed the couple in their Fernley, Nev. home and stole their car.?The vehicle somehow became disabled near an interstate exit for an infamous brothel just outside of Reno.
That is where authorities say Eliazar Graham, 52, came upon Bean and was shot and killed. Police alleged Bean then returned to Fernley and murdered Angie Duff, 67 and Lester Leiber, 69, inside Duff?s home ? just a short distance from where the Papes were killed. Bean was arrested after authorities found him hiding in a nearby neighbor?s garage with items taken from Pape?s home.
Police?have yet to determine a motive, and said it is possible Bean was under the influence of drugs during his rampage. Veil said there is no indication that any other suspects are at large. ??
?There should be a sense of relief that we believe we have the person we think did this is custody,? Veil said at a news conference Wednesday.
Police do not believe there is any connection between the five victims.
Lyon County Sheriffs? officials say there is no immediate threat to the residents of Fernley, but urged everyone to take extra precautions in the wake of the murders that terrified the tight-knit community.
?This is a new one for me and after 31 plus years I know I haven?t seen it all, I wish I had, but this is just one that?s beyond words,? said Veil.
Police said Bean, who served time for burglary in 2011, also admitted to being a gang member.
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Each unit is then managed as a separate business, with its own management structure, strategic plan, business goals, sales and revenue targets, levels of profitability, and key roles and responsibilities of the people within the unit.
FREE FINANCIAL REPORT: The Way to Wealth
The starting point of implementing the SBU method is to make someone specifically responsible for the operations and the results of the unit. A competent person is put completely in charge of attaining a certain level of profitability and achieving set business goals exactly as if he or she were being made president of a separate business.
To make the SBU approach work, you begin by drawing up a complete business plan for each unit. Each product or service within the unit must also have a complete business plan that includes estimated sales revenues, costs, profitability, and business goals. You then proceed to determine the exact people and resources that will be necessary to achieve the business goals of this SBU.
The primary reason that a product or service succeeds is that a competent person is completely responsible for it and is totally committed to its success.
A major reason for the failure of any product or service is that the responsibility for its success or failure is spread among several people, and no one is accountable. No person has a meaningful stake in the outcome.
The cash cow is defined as an established product or service that sells well and is a net contributor of cash to the business. It is not growing in sales and profitability nor is it declining. It is a mainstay of the company. It is a key to the company?s success. At one time it may have been the main product or service of the company, but now it is simply a dependable source of revenue.
Your strategy with your cash cow is to devote sufficient resources and people to them so that their ability to contribute sales and your business success extends as long as possible.
An essential part of the SBU business plan is to not let the ?dog? drag you down. The dog is a product or service that loses money and has no future in the marketplace of today or tomorrow. It seemed like a good idea at the time it was introduced. Sometimes a good deal of emotional investment and capital has been put into this product or service, but it is clear to almost everyone that it has no future.
Thank you for reading this article about management structure and business success. Please share and comment below!
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Source: http://www.briantracy.com/blog/business-success/develop-business-goals-and-achieve-business-success/
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Researchers studying a filament of hydrogen between the Andromeda and Triangulum galaxies found rotating clumps of gas the size of dwarf galaxies. But questions remain.
This combined graphic shows new, high-resolution GBT imaging of recently discovered hydrogen clouds between M31 (upper r.) and M33.
Bill Saxton, NRAO/AUI/NSF
EnlargeNew observations of a bridge of tenuous hydrogen gas stretching between two nearby galaxies may help solve a longstanding puzzle: Billions of years after star formation peaked in the universe, what continues to fuel the formation of new stars in spiral galaxies like the Milky Way?
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Newly published radiotelescope observations of this segment of what researchers have dubbed the ?cosmic web? reveal that about half of the neutral hydrogen gas in the bridge is contained in rotating clumps the size of dwarf galaxies. Neutral hydrogen ? atoms with one proton and one electron ? represents the raw material for new stars.
?If this gas is being accreted by the galaxies, then we need to understand how they're doing that. That information could, in principle, help us understand how galaxies like Andromeda, like our own Milky Way, can acquire gas to form new stars,? says Spencer Wolfe, a PhD candidate in astronomy at West Virginia University and the lead scientist on the project.
Over the past decade, astronomers have come to appreciate the potential of gas between galaxies to provide fresh fuel for making stars in spiral galaxies.
Star formation in the universe appears to have peaked some 10 billion to 11 billion years ago. Stellar birthrates these days are less than 10 percent of what they were then, notes Robert Braun, an astronomer at the Australia Telescope National Facility in Epping, New South Wales.
Left to their own devices, galaxies have on average about 1 billion to 2 billion years worth of gas in the cosmic tank, a condition that has existed throughout most of the universe's history, Dr. Braun writes in an e-mail. Many of them, therefore, should have stopped forming stars billions of years ago.?Moreover, the total mass of stars in the universe today is about five times higher than the amount of neutral hydrogen available 12 billion years ago, suggesting that the universe's larger inventory of ionized hydrogen kept star formation going in some way.
Researchers have identified other mechanisms for the galactic equivalent of in-flight refueling. For instance, gas gets recycled for a time through successive generations of stars. Collisions, mergers, and even near-misses between galaxies can trigger bursts of star formation.?But filaments of ionized hydrogen appear to be the only features persistent enough to keep galaxies stocked with stars over billions of years of cosmic history. Somehow, within those filaments, enough of the ionized gas condenses into the neutral form to serve as new stellar nurseries.
The filament or bridge Mr. Wolfe and his team studied appears between the Milky Way's nearest neighbor, the Andromeda Galaxy, and the Triangulum Galaxy. Andromeda is some 2.5 million light-years from Earth, while the Triangulum is roughly 3 million light-years away.
The presence of neutral hydrogen in the bridge was first reported in 2004 and confirmed in follow-up observations published last year. But it's fiendishly difficult to detect. One way neutral hydrogen betrays its presence is via radio waves, with a tell-tale signal at about the same frequency that a typical cell-phone uses. But the clumps are so wispy that their radio emissions were too faint for detailed studies with the radio telescopes used in the early work.
CLEVELAND (AP) ? As relatives of the Cleveland kidnapping and rape suspect recounted claims of his unnerving paranoia and violent outbursts, DNA testing confirmed the man who allegedly held three women captive for nearly a decade is the father of a 6-year-old girl who escaped from the house along with the women.
Ariel Castro, charged with rape and kidnapping, remained jailed Friday under a suicide watch on $8 million bond while prosecutors weighed more charges, including some that might carry the death penalty. Public defender Kathleen Demetz, who said she is acting as Castro's adviser while he awaits a full-time attorney, said Friday she can't speak to his guilt or innocence and said only that she advised him not to talk to reporters.
But those who know the 52-year-old Castro are speaking up, saying he was often angry, paranoid and prone to violent outbursts against the mother of his children. He frequently beat her, played bizarre psychological games and locked her indoors, they said.
The stories, repeated in separate interviews with The Associated Press by members of Castro's extended family, have surprised people who knew him as a musician who played bass in several bands around Cleveland the last two decades.
Miguel Quinones, manager of a group Castro played with twice as a backup bass player about five years ago, said he had nothing bad to say about Castro based on his own experiences.
But in the interviews, some of Castro's ex-relatives said he frequently flashed his compulsions for secrecy and terrifying rage that often led him to beat his common-law wife, Grimilda Figueroa.
Figueroa left Castro years ago and died in 2012 after a long illness. Their early years together were happy, but something inside Castro snapped after the birth of their first child, they said.
Castro pushed her down the stairs, fractured her ribs, broke her nose several times, cracked a tooth and dislocated both shoulders, they said. In one incident, he shoved Figueroa into a cardboard box and closed the flaps over her head, they said. He kept her and children imprisoned, cut off from friends and family, and Figueroa couldn't even unlock her own front door, they said.
Figueroa filed domestic-violence complaints, accusing Castro of threatening many times to kill her and her daughters. She charged that he frequently abducted the children and kept them from her, even though she had full custody, with no visitation rights for Castro.
"When I go over there to visit her, and I ask her, 'Nilda, I'm here, open the door,' she's like, 'I can't. Ariel has the key,'" Figueroa's sister, Elida Caraballo, recalled.
Two of the women freed from Castro's home, including the one who gave birth to the girl, returned to relatives' houses earlier this week. The third woman, Michelle Knight, was released from a hospital Friday with a request that her privacy be respected.
"Michelle Knight is in good spirits and would like the community to know that she is extremely grateful for the outpouring of flowers and gifts," the statement said.
On Friday, Knight's grandmother, Deborah King, visited the home of one of the captives, Gina DeJesus, to meet the DeJesus family.
She said she loved and missed Knight, "And if I get to, she's going to get the biggest hug and kiss from me that she ever did have."
A police report alleged that Castro impregnated one of his captives at least five times and made her miscarry by starving her and punching her in the stomach. The report also said another one of the women, Amanda Berry, was forced to give birth in a plastic kiddie pool.
Tests by the state attorney general's office on a sample of Castro's DNA confirmed he fathered Berry's 6-year-old daughter, who was rescued from his house, the office said Friday. After her release, the girl returned home with the 27-year-old Berry. Officials also were entering the DNA profile into a national database to see if it links him to other crimes.
The three women said Castro chained them up in the basement but eventually let them live on the home's second floor. Each woman told a similar story about being abducted after accepting a ride from him.
The FBI has not recovered human remains in its search of the house, spokeswoman Vicki Anderson said Friday. Agents removed more than 200 pieces of evidence, she added, declining to say what was found.
Berry and former captive Gina DeJesus, 22, went home with relatives Wednesday.
The AP does not usually name people alleging sexual assault without their consent, but the names of the three women were widely circulated by their families, the media and law enforcement for years.
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Associated Press writers Meghan Barr, Mike Householder, Thomas J. Sheeran and Andrew Welsh-Huggins and AP freelance writer John Coyne in Cleveland; Brendan Farrington in Florida; and Dan Sewell in Cincinnati contributed to this report along with news researcher Rhonda Shafner in New York.
Source: http://news.yahoo.com/dna-test-shows-ohio-kidnap-suspect-fathered-girl-062758995.html
If you ever thought real life should be more like the video games we play, you're not alone. At the very least, you definitely have an awesome friend in Caleb Kraft, senior editor at Hack a Day. He made a real homemade version of the fire breathing piranha plant from Super Mario Bros. It's incredible.
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We'd probably say something like, "I always thought it would be cool to build a giant fire breathing piranha plant," and then promptly forget about following through. Also, hey, that sounds dangerous! Hack-a-day's Caleb Craft, however, doesn't allow silly things like fear of seared human flesh get between him and his dreams. (This is the same man who created an incredible Portal gun, in case you forgot the name.)
Craft created a six-foot tall, fire-breathing "piranha plant" -- also known as "that bastard plant hiding in Super Mario World's pipes" -- using PVC pipe, butane and a whole mess of other materials. The results are -- well, we can think of a variety of adjectives that'd fit perfectly well here, but you'll likely come up with a few of your own after watching the video of it in action below the break.
Filed under: Misc, Gaming, Science, Alt, Nintendo
Source: Hack-a-day
HARTFORD, Conn. (AP) ? Connecticut officials are setting aside millions of dollars to address backlogs in background checks that have soared into the thousands since the December school shooting in the state, which is one of several struggling with bottlenecks as people rush to buy guns ahead of new restrictions.
Since the Dec. 14 massacre of 20 children and six educators at Sandy Hook Elementary in Newtown reignited the debate over gun laws in the U.S., a host of factors have strained state background check systems, including a spike in gun purchases. Tougher gun laws have also been passed in Connecticut and Colorado that include additional background check requirements, and states must hire more workers to do the checks. Outdated technology used to take fingerprints has also contributed to the backlog.
"These states are saddled with a huge increase in volume, and with the increase in volume they just can't handle it," said Jake McGuigan, director of government relations and state affairs at the National Shooting Sports Foundation, an advocacy group based in Newtown.
About 9,300 people were waiting for background checks to be completed as of Friday in Connecticut, said Michael Varney of the state's emergency services department. The figure includes both pistol permit applicants and people who need checks for employment.
"Right after Sandy Hook, it spiked," said Varney, adding that the backlog was much smaller before the shooting.
The state also needs to complete another 62,000 gun registrations received from gun dealers and private parties that are transferring firearms, Reuben Bradford, the state's public safety commissioner, confirmed in a May 8 letter. He said those transfers all had cleared the necessary background checks, but the information has not been entered into the agency's system for firearms tracking. He attributed the backlog in data entry to "an unprecedented number of weapons purchases that were made in anticipation in a change in law."
Gun rights advocates fear that the delays could grow even longer once additional requirements for background checks take effect, such as Connecticut's requirement for a check on any sale or transfer of a long gun, which begins in January.
Connecticut Gov. Dannel P. Malloy's administration is working with lawmakers to come up with $3 million to $5 million in the new state budget to make technology improvements and fill as many as 39 jobs to help address the backlog, said Michael Lawlor, undersecretary for criminal justice and planning in Democratic administration.
The logjam for completing background checks will probably last for the rest of the year, Lawlor predicted, but once the new staffing should alleviate that. He said those new workers, ranging from basic clerical to more skilled staff, will likely become permanent.
"In the future, more and more effort will be focused on very carefully regulating firearms," he said. "There are a lot of tools available to make sure guns are kept out of the hands of criminals and irresponsible people, but it takes a lot of time and a lot of effort."
In Maryland, state police increased processing hours from eight to 21 a day to address a backlog of more than 47,000 applications, Sgt. Marc Black said. New state gun laws take effect in October, and the state police licensing division added more personnel and spent money on overtime and additional computers to address the accumulation.
"We're just not going to sacrifice safety for speed," Black said. "We're going to give each application the time that is needed."
The office that handles federal background checks has not encountered any delays despite an increase in requests since the Newtown shooting, said Stephen Fischer, a spokesman for the FBI, but senators backing gun control are discussing ways to revive legislation that extend federal background check requirements to more buyers.
The National Rifle Association has opposed calls for universal background checks, arguing on its website that no system will be truly universal because criminals won't submit themselves to the system. NRA supported the creation of the National Instant Criminal Background Check System, which became operational in 1998 and verifies whether someone seeking to buy a gun from a gun dealer is not barred by federal or state law.
States that rely on state agencies to handle background checks, such as Connecticut, Colorado and Maryland, have experienced the brunt of the backlogs, McGuigan said, adding that the increase has been fueled by people seeking permits who are concerned about losing their right to bear arms and access to firearms.
Some delays in Connecticut were also caused by traditional ink fingerprints taken at local police departments that are flawed and can't be scanned and processed by the state police to send to the FBI for review, state officials told lawmakers last week. And even police departments that have computerized fingerprinting machines often put them in booking rooms where suspects are processed and the public is not allowed.
In Colorado, where a gunman killed 12 people in an Aurora theater last year, officials have responded to a backlog by implementing a computerized fingerprint checking system this month that allows fingerprints to be uploaded from remote locations, such as local police departments. The agency also recently hired 10 additional employees.
"So far, up to this point, the ability to reduce that backlog in quick fashion looks like it's going to take place," said Steve Johnson, an assistant director of the Colorado Bureau of Investigations.
Source: http://news.yahoo.com/states-seek-fix-gun-background-check-backlog-194341357.html
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This image provided by Goldin Auctions on Friday, May 3, 2013, shows an advertisement for an auction of items from Los Angeles Lakers star Kobe Bryant. Goldin Auctions is suing for the right to sell the stuff after the NBA star's lawyers wrote the firm to say it could not. Bryant contends that his mother, Pamela Bryant, doesn't have the right to sell the collectibles including his high school letters, a 2000 NBA championship ring and hundreds of other items. (AP Photo/Goldin Auctions)
This image provided by Goldin Auctions on Friday, May 3, 2013, shows an advertisement for an auction of items from Los Angeles Lakers star Kobe Bryant. Goldin Auctions is suing for the right to sell the stuff after the NBA star's lawyers wrote the firm to say it could not. Bryant contends that his mother, Pamela Bryant, doesn't have the right to sell the collectibles including his high school letters, a 2000 NBA championship ring and hundreds of other items. (AP Photo/Goldin Auctions)
This image provided by Goldin Auctions on Friday, May 3, 2013, shows a team issued Kobe Bryant 2000 Los Angeles Lakers championship ring given by Kobe to his father Joe Bryant. Goldin Auctions is suing for the right to sell the stuff after the NBA star's lawyers wrote the firm to say it could not. Bryant contends that his mother, Pamela Bryant, doesn't have the right to sell the collectibles including his high school letters, a 2000 NBA championship ring and hundreds of other items. (AP Photo/Goldin Auctions)
This image provided by Goldin Auctions on Friday, May 3, 2013, shows Lower Merion High School basketball jerseys worn by Los Angeles Lakers star Kobe Bryant. Goldin Auctions is suing for the right to sell the stuff after the NBA star's lawyers wrote the firm to say it could not. Bryant contends that his mother, Pamela Bryant, doesn't have the right to sell the collectibles including his high school letters, a 2000 NBA championship ring and hundreds of other items. (AP Photo/Goldin Auctions)
CAMDEN, N.J. (AP) ? Kobe Bryant says in a court filing that he never gave his mother permission to sell mementos from his high school days and early professional basketball career.
Bryant is in a court battle over whether hundreds of items can be auctioned off.
Pamela Bryant says the NBA star told her the memorabilia was hers. She arranged earlier this year to auction it off through Berlin, N.J.-based Goldin Auctions and received a $450,000 advance.
Last week, lawyers for the NBA star wrote to the auction house demanding it cease the June sale. Goldin is suing to assert its right to sell.
In a filing Wednesday in U.S. District Court in Camden, Kobe Bryant says his mother acknowledged to him recently that she did not have permission to sell the items.
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By Andrea Hopkins
TORONTO (Reuters) - The Canadian dollar ended weaker against its U.S. counterpart on Thursday after briefly touching its strongest level in more than two months, with traders looking to Friday's key domestic jobs report to set direction for the currency.
The Canadian currency took its direction from weaker prices for some commodities and a pullback in global stock markets, which slipped from recent record levels.
"We don't have much in the way of domestic drivers today. The equity markets began to lose a bit of their steam, that was the primary factor," said Mark Chandler, head of Canadian fixed income and currency strategy at RBC Capital.
"We've come a long way really, and we have a pretty important release tomorrow."
The Canadian dollar ended the North American session at C$1.0075, or 99.26 U.S. cents, nearly half a cent weaker than Wednesday's close of C$1.0033, or 99.67 U.S. cents.
The currency earlier in the session hit C$1.0014 to the U.S. dollar, its strongest level in nearly three months. The Canadian dollar had gained some 2-1/2 cents on the U.S. dollar since late April before the afternoon retrenchment.
Over the longer term, the Canadian dollar is expected to weaken against the greenback in the year ahead, according to a Reuters poll published on Wednesday. Forecasters cited concern about the economy's slow rate of growth compared with that of the United States.
Chandler said focus is now on the Canadian employment report due out on Friday, which is expected to show the economy added 15,000 jobs in April, according to a Reuters survey of analysts, after a steep decline notched in March.
But he said even a strong report may not be enough to push the currency to fresh highs, given that the Bank of Canada has long said no rate hikes are on the immediate horizon.
"We're in a bit of a limbo situation with the Bank of Canada so it is really not about monetary policy. It's just about risk-on, risk-off and whether generally North America is going to look better in Q2," Chandler said.
"We've had a good run of better data that had people believing Q2 might be a bit of a pleasant surprise compared to what they had thought. But a weaker number in the employment data may take some shine off."
Prices for Canadian government bonds were mixed. The two-year bond was unchanged to yield 0.976 percent, while the benchmark 10-year bond rose 5 Canadian cents to yield 1.806 percent.
(Editing by Jeffrey Hodgson; and Peter Galloway)
Source: http://news.yahoo.com/canadian-dollar-ends-weaker-world-equities-lose-shine-205312956.html
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Historians and doctors have debated for decades what medical complications caused the death of legendary Confederate fighter Thomas J. "Stonewall" Jackson, felled by friendly fire from his troops during the Civil War.
Shot three times while returning from scouting enemy lines in the Virginia wilderness, Jackson was badly wounded in the left arm by one of the large bullets the night of May 2, 1863. Blood gushed from a severed artery. It took at least two hours to get him to a field hospital, and Jackson was dropped twice in a stretcher before his arm was amputated. He died days later at 39.
Scholars have long questioned whether it was an infection or pneumonia that killed Jackson, who gained the nickname "Stonewall" early in the war and went on to be lionized in the South and feared in the North because of his military exploits.
On Friday, the 150th anniversary of Jackson's death, a trauma surgeon with experience on the battlefield in Iraq and Afghanistan revealed his diagnosis of Jackson's death after reinvestigating the medical record. After reviewing the 1860s files and subsequent reports, University of Maryland surgeon and professor Joseph DuBose told The Associated Press that Jackson most likely died of pneumonia.
DuBose is confirming the original diagnosis given by Jackson's personal physician, the famed Confederate doctor Hunter H. McGuire.
"You would be hard-pressed to find someone more qualified than him for the treatment of this injury and taking care of Stonewall Jackson," DuBose said. "I do defer to him in some regard. I kind of have to. He's not only the treating physician; he's also the only source of information."
McGuire's original medical notes were lost when he was captured by Union soldiers. He recreated them from memory three years later for the Richmond Medical Journal.
Pneumonia was common in the Civil War, becoming the third most fatal disease for soldiers.
Jackson was the subject of an annual conference Friday at the University of Maryland School of Medicine in Baltimore that reviews medical diagnoses of historical figures. In the past, researchers have reviewed the deaths of Alexander the Great, Edgar Allan Poe and Abraham Lincoln, among others.
DuBose is a graduate of the Virginia Military Institute, where Jackson was a professor before the Civil War. A large statue of Jackson stands near the campus barracks. So, his legacy and death were ingrained in DuBose's experience as a cadet.
Jackson was shot by soldiers from the 18th North Carolina regiment in a moment of confusion. He had led a surprise attack in the Battle of Chancellorsville in Virginia, and the Confederates drove Union forces back about three miles. Civil War historian James I. Robertson Jr. recounts that Jackson wasn't satisfied and rode out at night to review the enemy's position. When he rode back, he was shot by his own soldiers.
Then, being dropped during a frantic nighttime rescue may well have contributed to Jackson's death, DuBose found.
"If he had been dropped and had a pulmonary contusion, or bruise of the lung, it creates an area of the lung that doesn't clear secretions real well, and it can be a focus that pneumonia can start in," DuBose said. "That's probably what happened in this particular instance."
DuBose, a U.S. Air Force veteran, said pulmonary embolism ? a blockage of the major blood vessel in the lung ? still occurs in nearly 6 percent of combat casualties in Iraq and Afghanistan. It is even more common among those who have amputations, as Jackson did.
Still, the debate will continue over Jackson's death.
Dr. Philip Mackowiak, an internist who organizes the conference each year, said he differs with DuBose on the Jackson case. He reviewed the records and said he believes a recurrent pulmonary emboli destroyed Jackson's lung over time, leading to his death. The medical records don't describe Jackson coughing, as one would expect with pneumonia, Mackowiak said.
It's impossible to know for sure what killed Jackson. But DuBose said modern medicine could have saved him. Jackson's doctor didn't have the tools or knowledge to treat the complications after the shooting.
Robertson, a former Virginia Tech historian and professor who wrote Jackson's biography, said he has been persuaded that sepsis, caused by severe infection, killed Jackson, due to his chaotic rescue and unsanitary conditions. He noted, though, doctors at the time agreed Jackson had pneumonia.
"Unfortunately, medicine in the mid-19th century was still in the dark ages," he said. "Obviously, I'm not overly concerned with how he died. I'm terribly concerned that he died."
Jackson was a pivotal figure and perhaps the most esteemed soldier in the war, Robertson said. He was known for secrecy and speed to execute surprise flank attacks for Gen. Robert E. Lee's strategy.
"He was killed in what may be the high-water mark of the Confederacy," Robertson said. "You can make a case that after Chancellorsville, it's just a question of time for Lee."
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Historical Clinicopathological Conference: http://medicalalumni.org/historicalcpc/home
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Follow Brett Zongker on Twitter at https://twitter.com/DCArtBeat
Source: http://news.yahoo.com/surgeon-stonewall-jackson-death-likely-pneumonia-040801272.html
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U.S. Secretary of State John Kerry gestures in front of St. Basil Cathedral while walking in Red Square, with a poster marking the upcoming Victory Day at right, in Moscow, Tuesday, May 7, 2013. John Kerry is making his case to Russian President Vladimir Putin for Russia to take a tougher stance on Syria at a time when Israel's weekend air strikes against the beleaguered Mideast nation have added an unpredictable factor to the talks. (AP Photo/Mladen Antonov, Pool)
U.S. Secretary of State John Kerry gestures in front of St. Basil Cathedral while walking in Red Square, with a poster marking the upcoming Victory Day at right, in Moscow, Tuesday, May 7, 2013. John Kerry is making his case to Russian President Vladimir Putin for Russia to take a tougher stance on Syria at a time when Israel's weekend air strikes against the beleaguered Mideast nation have added an unpredictable factor to the talks. (AP Photo/Mladen Antonov, Pool)
U.S. Secretary of State John Kerry arrives at Moscow Vnukovo Airport on Tuesday, May 7, 2013. U.S. Secretary of State Kerry will start his visit to Russia on Tuesday by laying a wreath at the Tomb of the Unknown Soldier near the Kremlin Wall and meeting with World War II veterans. (AP Photo/ Mladen Antonov, Pool)
US Secretary of State John Kerry, center, gestures next to Yuri Filatov, right, of Russian Foreign Ministry Protocol and Alexandr Darchiyev of Russian Foreign Ministry North America's Department after Kerry's arrival at Moscow Vnukovo Airport on Tuesday, May 7, 2013. U.S. Secretary of State John Kerry will start his visit to Russia on Tuesday by laying a wreath at the Tomb of the Unknown Soldier near the Kremlin Wall and meeting with World War II veterans. (AP Photo/ Mladen Antonov, pool)
White House Press Secretary Jay Carney speaks during his daily news briefing at the White House in Washington on Monday, May 6, 2013. Carney answered questions on Syria and chemical weapons, as well as Israeli action in Syria. (AP Photo/Jacquelyn Martin)
MOSCOW (AP) ? Secretary of State John Kerry on Tuesday argued the U.S. case to Russian President Vladimir Putin for Russia to take a tougher stance on Syria at a time when Israel's weekend air strikes against the beleaguered Mideast nation have added an unpredictable factor to the talks.
Putin and Kerry met in the Kremlin more than three hours behind schedule. The former Massachusetts senator thanked Putin for Russia's cooperation on the Boston Marathon bombing investigation. On Syria, Kerry said the US and Russia share common interests: Stability in the region, not wanting to see extremism grow and hopes for a peaceful transition in Syria.
"It is my hope that today we'll be able to dig into that a little bit and see if we can find some common ground," the secretary said going into the talks.
Putin, through an interpreter, said that he looked forward to working together with U.S. leader on the problems of today. Kerry arrived in Moscow earlier Tuesday for the high-level talks with Russia, which is the most powerful ally of Syrian President Bashar Assad's regime.
U.S. officials had said that Kerry hoped to change Moscow's thinking on Syria with two new angles: American threats to arm the Syrian rebels and evidence of chemical weapon attacks by the Assad regime.
Over the weekend, Israeli warplanes targeted what Israel claimed were caches of Iranian missiles bound for Hezbollah, the Lebanon-based terror group. Such weapons would allow Hezbollah to strike Tel Aviv and as far as southern Israel from inside Lebanese territory.
Israel's willingness to hit Syrian targets it sees as threats to its own existence has complicated the Obama administration's internal debate over what to do about Syria.
Israel's actions put Damascus and Moscow on notice that the U.S. and its allies may not wait for an international green light to become more actively engaged in the Syrian conflict. The administration said last week it was rethinking its opposition to arming the Syrian rebels or taking other aggressive steps to turn the tide of the two-year-old civil war toward the rebels.
At the same time, Israeli involvement in the war carries risks. Instead of prodding Russia into calling for Assad's ouster, it could bring greater Arab sympathy for Assad and prompt deeper involvement from Iran and Hezbollah, actors committed as much to preserving Assad as to fighting the Jewish state.
Although Israel hasn't officially acknowledged it carried out the airstrikes, Syrian officials on Monday were blaming Israel, calling them a "declaration of war" that would cause the Jewish state to "suffer."
Russia, alongside China, has blocked U.S.-led efforts three times at the United Nations to pressure Assad into stepping down.
U.S. officials are hoping Syria's behavior could shift Russia's stance.
"We have consistently, in our conversations with the Russians and others, pointed clearly to Assad's behavior as proof that further support for the regime is not in the interest of the Syrian people or in the interest of the countries that have in the past supported Assad," White House spokesman Jay Carney said.
U.S. officials said the administration doesn't believe the weekend activity will force President Barack Obama's hand, noting that the main U.S. concern is the use of chemical weapons by Assad, while Israel's top concern is conventional weapons falling into the hands of its enemies.
The chemical weapons argument is now under surprising attack, with former war crimes prosecutor Carla Del Ponte saying over the weekend she and fellow members of a four-member U.N. human rights panel have indications the nerve agent sarin was used by Syrian rebel forces, not by government forces.
That theory was rejected by U.S. officials. The State Department said the administration continues to believe that Syria's large chemical weapons stockpiles remain securely in the regime's control.
The Obama administration opened the door to new military options in Syria after declaring last week it strongly believed the Assad regime used chemical weapons in two attacks in March. Two days after that announcement, Defense Secretary Chuck Hagel said arming the Syrian rebels was a policy consideration.
Until now, U.S. efforts to bolster the rebels' fighting skills and gather intelligence on the groups operating inside Syria have been limited to small training camps in Jordan, according to two U.S. officials who weren't authorized to speak about secret activities and demanded anonymity.
There are several options for escalation, ranging from arming the rebels to targeted airstrikes and no-fly zones. However, arming the rebels is the most likely escalation, officials said.
While the Israeli actions have made Kerry's Russia efforts more unpredictable, some in Congress tried to be optimistic.
Maryland Rep. Dutch Ruppersberger, the top Democrat on the House Intelligence Committee, said he hopes Kerry can persuade Russia to use its influence to convince the besieged Syrian leader that he should step down.
"Hopefully the cooperation on the (Boston) Marathon bombing will open the door there," Ruppersberger said.
After visiting Moscow for the first time since he became secretary of state, Kerry will travel to Rome for talks with members of the new Italian government, as well as meetings with Israeli Justice Minister Tzipi Livni and Jordanian Foreign Minister Nasser Judeh to discuss Middle East peace prospects.
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Associated Press writer Matthew Lee contributed to this report.
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