Showing posts with label Before. Show all posts
Showing posts with label Before. Show all posts

Wednesday, 11 September 2013

The Bella Twins Stretch Before a Big WWE Total Divas Match—Watch the Clip!

Life of a WWE Diva is not all rainbows and butterflies...

In this deleted scene from last Sunday's Total Divas, Nikki and Brie Bella stretch and talk injuries before another big match.

These Divas put their bodies through a lot and Nikki told us some startling facts on Sunday. "Doctors have said, that every time we hit that mat it's like putting our bodies through a car accident."

No wonder they're sore!

PHOTOS: Missed Sunday's super sexy Total Divas episode? Check out our full pic/gif recap!

Nikki's shin has been killing her and Brie says she should have it checked out by a doctor.

"Nothing ice can't fix," says Nikki. She then compares herself to Superwoman and explains why she can't let this injury stop her.

As you saw in Sunday's episode, she should have definitely had the doctor check it out... Watch the clip above to see why she's so hesitant on seeing the doctor!

Tune-in to E! this Sunday at 10/9c for an all-new Total Divas! Check out WWEDivas.com for even more Diva-related content!

PHOTOS: Check out Nikki's sexy Instagram pics!


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Wednesday, 17 July 2013

11 Changes You Must Know Before Filing Your Tax Return for 2012

With so many changes looming for 2013, it's easy to forget that there were some significant tweaks to the Tax Code for 2012. Here's a list of eleven changes to keep in mind before you file your 2012 tax return, due April 15, 2013:

1. Payroll tax credit will still affect self-employed taxpayers. The expiration of the payroll tax credit for 2013 was big news - but don’t forget that the credit was still in place for 2012. While that means nothing for employees subject to withholding (no additional breaks on your federal income tax return since you’ve already received the benefit of the payroll tax credit in your withholding), if you were self-employed you will receive an adjustment on your self-employment (SE) taxes when you file your federal income tax return. Your SE tax will be reduced by 2%; the SE tax rate of 12.4% is reduced to 10.4%.

[More from Forbes: 10 Ways To Become A Victim Of Tax Identity Theft]

2. Forms W-2 have more information this year. Under the Affordable Health Care Act, most employers are required to report the value of health care benefits received by an employee on a 2012 federal form W-2 (a few small businesses are still exempt from reporting under the transitional relief offered by IRS). The amount will be reported in box 12 with Code DD and should include both the portion paid by the employer as well as any amount paid in by an employee. Even though it appears on a W-2, this amount remains federal income tax free for 2012.

3. Roth Conversions May Be Taxable. Taxpayers who converted or rolled over amounts to a Roth IRA in 2010 and did not elect to include the entire amount in income in 2010 may need to report half of that taxable income on their 2012 returns. Favorable tax treatment made conversions in 2010 more appealing than normal: specifically, taxpayers had a three year window to pay the taxes due. That window expires with tax year 2012.

4. Relief For Underwater Taxpayers. With record numbers of taxpayers in foreclosure, Congress enacted the Mortgage Forgiveness and Debt Relief Act of 2007 to provide limited tax relief for taxpayers facing financial difficulties. Under the Act, qualified homeowners who were forced into foreclosure or mortgage restructuring on a principal residence could exclude income of up to $2 million ($1 million for married taxpayers filing separately) on the mortgage forgiveness (the difference between the lower amount received and the higher amount owed to the mortgage company). The fiscal cliff tax deal extended that tax relief through 2013 making it possible for taxpayers to avoid a huge tax bill on 2012 short sales.

[More from Forbes: 15 Ways To Invite An IRS Audit]

5. Increased Standard Deduction.The amount of the standard deduction increased for all taxpayers in 2012. The rates for 2012 were:

Single: $5,950, up $150 from 2011Married Filing Separately: $5,950, up $150 from 2011Head of Household: $8,700, up $200 from 2011Married Taxpayers Filing Jointly and Qualifying Widow(er): $11,900, up $300 from 2011

This is good news for most taxpayers since two out of every three taxpayers will claim the standard deduction in 2012.

6. Increased Personal Exemption. Similarly, the value of the personal exemptions for 2012 also increased. While exemptions were worth $3,700 in 2011, they rose to $3,800 for 2012.

7Sales Tax Deduction Still An Option. Taxpayers who itemize may deduct state income taxes paid on their federal return putting those taxpayers who live in a state without an income tax arguably at a disadvantage. A federal law which allowed taxpayers the option of choosing to deduct state income taxes paid or sales taxes paid offered temporary relief for those folks - and those who made high dollar purchases but lived in low tax states. That tax break - which debuted in 2005 - expired at the end of 2011. However, the tax deal extended that option through 2013, making it still a viable option for taxpayers in 2012.

8Tax Breaks for Charitable Donations from IRAs Extended. The new tax deal extended the qualified charitable distribution provisions which were set to expire through 2012 and 2013. Generally, distributions from an IRA are taxable when withdrawn whether payable to an individual or a charity. However, under the special rules, a withdrawal from an IRA (other than an ongoing SIMPLE or SEP) owned by an individual who is age 70½ or over that is paid directly to a qualified charity can be excluded from gross income. Up to $100,000 of distributions be distributed - and that amount can be used to satisfy a taxpayer’s required minimum distributions (RMDs) for the year. Even better? Special rules allow taxpayers to treat donations made before February 1, 2013, as qualifying distributions for 2012.

9. Education Tax Breaks Strengthened. The American Opportunity Credit (the super-charged version of the Hope Credit) was extended through 2012 for expenses paid for tuition, certain fees and course materials for higher education. The maximum credit available is $2,500 in 2012 which includes 100% of qualifying tuition and related expenses not in excess of $2,000, plus 25% of those expenses that do not exceed $4,000. Additionally, the Lifetime Learning Credit sticks around for 2012, capped at $2,000, which applies to 20% of the first $10,000 of qualifying out-of-pocket expenses (but no double-dipping: you can't claim both credits in the same tax year for the same student). Also getting a boost? The above-the-line Tuition and Fees Deduction was extended so that taxpayers who don't itemize can continue to benefit.

[More from Forbes: Taxes From A To Z]

10. Alternative Minimum Tax (AMT) Relief. The tax deal passed in January 2013 provided significant AMT relief for middle class taxpayers in 2012 - and beyond. The AMT exemption for 2012 was increased to $50,600 for single taxpayers (an increase of nearly $20,000) and $78,750 for married taxpayers filing jointly (an increase of more than $30,000). Even better? Beginning with 2012, AMT relief will be adjusted for inflation each year - no more patches!

11. Adoption Credit Survives - But Is Limited. Under the new tax deal, the adoption credit was saved. Originally, the adoption credit was scheduled to sunset at the end of 2010 but was temporarily extended as part of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; it was also made refundable (a nonrefundable credit can reduce the amount of tax you owe to zero while a refundable credit can reduce your tax liability to zero and any remaining credit will be refunded to you). The new tax deal did extend the adoption credit permanently with one significant hit: the credit is no longer refundable. The credit was only refundable in 2010 and 2011. Taxpayers in 2012 can claim the adoption credit but it is not refundable.


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Saturday, 6 July 2013

Multiple Steps Should Be Taken Before Ethical Pediatric Anthrax Vaccine Trials Can Be Considered By The US Government

Main Category: Bio-terrorism / Terrorism
Also Included In: Clinical Trials / Drug Trials;  Pediatrics / Children's Health;  Immune System / Vaccines
Article Date: 19 Mar 2013 - 5:00 PDT Current ratings for:
Multiple Steps Should Be Taken Before Ethical Pediatric Anthrax Vaccine Trials Can Be Considered By The US Government
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In a report released today, 19-Mar-2013, the Presidential Commission for the Study of Bioethical Issues concluded that the federal government would have to take multiple steps before anthrax vaccine trials with children could be ethically considered. The Bioethics Commission was responding to a request from Health and Human Services Secretary Kathleen Sebelius who last year asked the members to study the question of anthrax vaccine trials with children after receiving a recommendation from another federal committee that such research be initiated, pending ethical review.

"The safety of our children is paramount and we have to get this precisely right," said Commission Chair Amy Gutmann, Ph.D. "The Bioethics Commission concludes that many significant steps would have to be taken, including additional minimal-risk research with adult volunteers, before pediatric anthrax vaccine trials prior to an attack should be considered.

A major ethical consideration in "pre-event" trials, in which testing occurs before an actual or imminent attack, is that children do not stand to benefit directly from participating in the study, and so risk must be kept very limited and small. In addition to recommending that pre-event trials with children not go forward in the absence of further testing on adults, the Bioethics Commission clarifies other rigorous conditions that must be met before such pediatric research may ethically proceed.

"Out of respect for every individual, our nation must protect children enrolled in research studies while also doing its best to develop the knowledge needed to save children's lives during a possible emergency," Gutmann said.

In the report, Safeguarding Children: Pediatric Medical Countermeasure Research, the Bioethics Commission also more generally considered the ethics of research on pediatric medical countermeasures (MCM), the catchall term for the use of federally-regulated drugs and products in response to chemical, biological, radiological, and nuclear attacks.

Background:

In 2011, the U.S. government conducted a bioterrorism preparedness exercise to study the likely results of a large-scale release of weaponized anthrax spores in a city such as San Francisco. The casualty estimates were staggering: almost 8 million citizens would be affected, nearly a quarter of them children.

If such an event were to occur, current federal plans call for immediate distribution of antibiotics proven effective in treating anthrax infections, and a follow-up widespread vaccination program using Anthrax Vaccine Adsorbed (AVA). Vaccination is believed necessary because anthrax spores would likely continue to pose a threat of infection long after the initial release had taken place. AVA administration is challenging, however, because there is no definitive understanding of its effect in children despite having been in commercial production for more than four decades and having been safely administered to more than a million adults in the military.

After the 2011 bioterrorism exercise, the National Biodefense Science Board (NBSB) recommended that the U.S. government conduct a study to test the safety and effectiveness ("immunogenicity") of AVA in children before an anthrax attack occurs, contingent upon a review of the ethical issues. Secretary Sebelius called on the Bioethics Commission for a thorough ethical review.

"The Bioethics Commission recognizes both the federal government's fundamental duty to protect individual children from undue risk during research and its obligation to protect all children - as far as ethically and practically possible - during an emergency by being prepared," said Daniel Sulmasy, M.D., Ph.D., Member of the Bioethics Commission.

Ethical Considerations and Recommendations:

Research with children is ethically distinct from other research, especially when the research in question promises no prospect of direct benefit for the participants. Competent adults can consent to accept risks for the benefit of others during research. Children are legally prohibited and ethically unable to consent to accept this burden.

Pediatric MCM research that would take place before a bioterrorism attack occurs is also ethically distinct from pediatric MCM research that would take place after an attack. Pre-event pediatric research involving MCMs involves research on a hypothetical condition with an undefined (and perhaps unknowable) likelihood of occurring.

"While the knowledge gained could be very useful in the event of an attack, we may never have - and hope never to have - occasion to use it," Gutmann said.

By contrast, post-event testing offers a chance of directly benefiting participants and the opportunity to learn about their condition, which resulted from the attack.

Because the individual children who would be enrolled in pre-event MCM research do not stand to directly benefit from the research, the Bioethics Commission concludes that, absent extraordinary circumstances, pre-event MCM research with children is ethical only if it presents "no more than minimal risk" to study participants, where "minimal" means no greater risk than that routinely faced by a healthy child in daily life or at a medical check-up.

In keeping with its recommendation of a strict risk limit in pre-event pediatric MCM research, the Bioethics Commission called for completing all prior ethically sound testing - for example, modeling, testing in animals, and testing in the youngest adults - to assess the level of risk likely posed by pre-event pediatric MCM research. If the risk level for the oldest group of children is determined to be minimal, then progressive testing with younger and younger children should be employed, beginning with the oldest children in order to provide additional protection to younger children. This approach - called age de-escalation - would help to ensure that data from an older age group inform the research design and risk level for the next younger age group. For example, an intervention shown to be minimal risk in the youngest adults - adults 18 years of age - may make it possible to infer that a study with the oldest children of 16 and 17 years of age would present only minimal risk.

When it is impossible to design a pre-event pediatric MCM trial that poses no more than minimal risk, the proposed study must first pass muster under a "national-level review." The Commission recommends a carefully specified set of strict preconditions before a national-level review of pre-event pediatric medical countermeasure research can proceed: Researchers must demonstrate and reviewers must concur that it is impossible to design a minimal risk study; and The proposed study still must pose no more than a minor increase over minimal risk to research participants, a level that still presents no substantial threat to a child's health or well-being. If a proposed research trial reaches this point, the Bioethics Commission recommends that reviewers be required to employ the rigorous ethical framework that is developed in its report, and cautions that it should be applied only in the rare circumstances where research risks present a minor increase over minimal.

"Current regulations are ambiguously worded and review panels that would be examining proposed pediatric MCM research would have difficulty applying them consistently. Whether the criteria outlined in the Commission's ethical framework lead to approval or disapproval of proposed MCM research, they clarify what is at stake," Yolanda Ali, M.B.A., Bioethics Commission Member said.

If there is an attack, post-event MCM research might offer the prospect of direct benefit to participants, or of gaining generalizable knowledge about the participants' condition because the participants would already have been exposed to a pathogen during an attack. This is ethically distinct from pre-event research.

The Bioethics Commission recommends that post-event research be planned for and conducted when either untested or minimally tested MCMs are used to protect children in an emergency situation. In addition, the Bioethics Commission recommends that if children receive untested MCMs in an emergency in an effort to save lives, that rigorous research protections be in place.

As it examined the ethical issues surrounding research with children, the Bioethics Commission built on its previous work on the issue of protecting research participants. In December 2011, it released Moral Science: Protecting Participants in Human Subjects Research, a report that assesses the current rules and regulations that protect research participants.

"The rules that protect children are even more stringent, as they should be," Gutmann said. "Medical countermeasure research warrants an ongoing national conversation to ensure an unwavering commitment by our society to safeguard all children both from unacceptable risks in research and through ethically sound research that promotes their health and well-being."

Article adapted by Medical News Today from original press release. Click 'references' tab above for source.
Visit our bio-terrorism / terrorism section for the latest news on this subject. * Read the full report here: http://bioethics.gov/cms/node/558
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5 Jul. 2013. APA
Presidential Commission for the Study of Bioethica. (2013, March 19). "Multiple Steps Should Be Taken Before Ethical Pediatric Anthrax Vaccine Trials Can Be Considered By The US Government." Medical News Today. Retrieved from
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