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For Kayaking, Being a Bit of a Hoser is a Good Thing

Kayaks are a ton of fun, so maintaining your boat is an important part of a paddler's life! Always keep in mind that an ounce of prevention is worth its weight in gold. Keeping your kayak clean and well maintained will ensure the longevity of your craft. Cleaning it on a regular basis and keeping it free from clutter is a good first step. Here are a few tips that will help to ensure your craft remains like new for a long time to come. To begin with, it is important to use a hose to rinse the inside and outside of your boat after each use. This keeps the moving parts free of salt and debris. This is especially applicable if you do a lot of saltwater kayaking, as salt will those metal parts on the inside. Inflatable kayaks may not need as much maintenance, but still need caring for.

Always remember to check your craft for leaks or cracks before you store it. If you find any holes, patch them immediately or you could forget. One great way to find these cracks or holes is to shine a flashlight inside your kayak in a dark room. When it comes to storing kayaks, one of the best places is a cool garage. If you store it in a shed, it is inclined to get dried out. Keeping your boat outdoors all the time is not a good idea as it can fade the paint and even cause it to peel when exposed to the elements all time.

Inflatable rafts, dinghy rafts or rigid inflatable rafts, all need some form of routine maintenance. A good nylon brush used with a mild type of detergent and the garden hose will keep your inflatable nice and clean. If you have to store your kayak outdoors, purchase a cockpit cover. This type of cover is like a spray skirt without the hole. Covering it will keep creepy crawlies out and prevent water from collecting on the inside. If you don't have a cockpit cover, make sure that it is covered with some other type of cover. With a bit of routine maintenance, kayaks can look new for years!

posted by 22347 @ 10:26 PM 0 comments

League Two Betting Review - 13 February 2006

Grimsby Town are the new leaders of League Two after beating Boston United 1-0 at Blundell Park. Michael Reddys goal after 72 minutes was enough to secure the Mariners second win in a row at odds of 9/10.

Last weeks leaders Carlisle United were held to a tense goalless draw at promotion rivals Leyton Orient. Draw backers could have got on at 23/10 with Carlisle now two points behind Grimsby.

Third placed Wycombe Wanderers fought back from two goals down at home to draw 2-2 with relegation strugglers Mansfield Town. Jon Olav-Hjelde and Richie Barker put the Stags 2-0 ahead after 33 minutes, but goals from Tommy Mooney and Stefan Oakes denied an unlikely 9/2 away victory.

Northampton Town squandered the chance to move in to the top three by losing 3-1 at Cheltenham Town. Steve Guinan, Kayode Odejayi and JJ Melligan ensured a home win at 6/4.

Rushden & Diamonds refuse to go down without a fight and Petr Miklondas 30 yard strike gave them all three points against Notts County. Barry Hunters side, 8/5 on the day, have lost just one of their last five games.

Bottom club Stockport County also earned a vital win at faltering Chester City. Liam Dickinson broke the deadlock for County after 76 minutes but Ryan Lowe equalised for City five minutes later. With the match heading for a draw Dickinson grabbed the vital 5/2 winner a minute from time to keep the Hatters just one point from safety.

Meanwhile, Torquay United remain in deep trouble after losing 2-0 at Lincoln City. Scott Kerr after 12 minutes and a last minute goal from Jeff Hughes secured a 5/6 win for the Imps.

Macclesfield Town vs Wrexham, Rochdale vs Barnet and Bury vs Oxford were all called off due to frozen pitches.

posted by 22347 @ 7:03 PM 0 comments

Maintenance

Kurt Vonnegut once said, "Another flaw in human character is that everybody wants to build and nobody wants to do Maintenance."

This remark perfectly describes our ignorance towards the important task of Maintenance. Be it regular Maintenance of our car or spending money on house repair, we usually try to avoid these Maintenance jobs on one pretext or the other.

Though we must realize the inherited benefits of doing regular Maintenance. By taking care of our valuables and spending time and money on their regular Maintenance, we could use them for a longer duration of time and get the maximum benefits out of them.

Maintenance is usually one of four types. The first one is Preventive Maintenance (PM). In this Maintenance mechanism, you need to take some extra steps at present to foresee and rectify events that could possibly lead to problems in the future. It is usually done under the guidance of experts, and is beneficial in decreasing unexpected expenses and availing consistent performance.

The second type is Predictive Maintenance (PdM). This Maintenance involves checking the current system health (efficiency check) and identifying areas where problems could occur in the future. This type of Maintenance involves listing future problems, but does not incorporate the measures.

Corrective Maintenance (CM) is the third Maintenance type. It is a retroactive strategy and is used when any failure or fault occurs in the system. The basic objective behind this Maintenance type is to correct the fault soon, with less emphasis on cost and more on time.

The last type is Reliability Centered Maintenance (RCM). This is the latest Maintenance technique, which involves continuous improvement of Maintenance programs in the most cost-effective terms and in a technically feasible manner. RCM focuses on listing past failures and Maintenance history, and emphasizes the functional importance of system components.

posted by 22347 @ 3:43 PM 0 comments

Electronics: Newer, Faster, Better

When it comes to electronics, newer, faster, and better models of everything from computer processors to cellular phones appear at least every six months. The evolution of technology means manufacturers are incorporating more features and more power into virtually every type of consumer electronics. When you're in the market for consumer electronics - whether for yourself or as a gift idea for someone else - the question becomes, do you need to buy the latest and greatest?

As an example, let's take a look at digital cameras. Virtually everyone is making the switch - if they haven't already - from film to digital. Seven mega-pixel digital cameras are everywhere, and single lens reflex digital cameras are poised to dramatically drop in price within the next twelve months. With the dozens, if not hundreds, of models from which to choose, does it make sense to buy a top of the line digital camera?

Not necessarily. The type of digital camera you need depends on how you're planning to use it. If you primarily use a camera on vacations or while traveling, the most important feature might be the weight of the camera. The ultra-thin, lightweight digital cameras now on the market may not have all of the features of their heavier counterparts, but they're perfect to stick in your shirt pocket and pull out at a moment's notice.

If you take most of your pictures outdoors, an LCD screen with backlighting - and a viewfinder - might be the most important feature for your needs. There's nothing more frustrating than not being able to see what you're shooting. On the other hand, if you primarily use your camera indoors, a red-eye reduction feature is a must-have. If you want to use your camera at your child's soccer games, a digital camera that allows you to take short movies might be perfect for you.

You also need to consider how you'll be using the camera when it comes to selecting the appropriate picture resolution. Most people don't really need a seven mega-pixel camera; and you definitely don't need one if all you're going to do with the pictures is view them on your computer monitor or post them online.

Unlike jewelry, where more is almost always better, consumer electronics don't need to have every single feature in order to be useful. Let's face it: most of us only use a fraction of the power and features in our computers and software. So, when we're buying consumer electronics, it's important to think through which features we'll use and which are extras that add to the price but not the value.

posted by 22347 @ 1:39 AM 0 comments

Does a Non-Profit 501(c)(3) Realize Unrelated Business Taxable Income (UBTI) For Advertising?

Non-profit organizations which are exempt from income tax under 501(a) are subject to tax on unrelated business income. 501(b), 511. Unrelated business income is gross income derived by any organization from any unrelated trade or business, regularly carried on by it, less the deductions allowed. 512. An unrelated trade or business is a trade or business which is not substantially related (aside from the need of such organization for income or funds) to the purpose of the organization. 513. However, unrelated trade or business does not include a trade or business where substantially all the work is performed for the organization without compensation. 513(a)(1). See Rev. Rul. 75-201, 1975-1 CB 164.

The sale of advertising in a publication published by an exempt organization is an unrelated trade or business when the advertising activity is regularly carried on. Reg. 1.512(a)-1(f)(1). See also Rev. Rul. 73-424, 1973-2 CB 190.

Courts have held advertising revenue not to constitute unrelated business income in some circumstances. For example, in National Collegiate Athletic Assn. V. Comm., (1990, CA10) 66 AFTR 2d 90-5602, 914 F.2d 1417, 90-2USTC 50513, revg (1989) 92 TC 456, advertising revenue received by the NCAA from the sale of programs of its annually sponsored championship tournament was not unrelated business income where the tournament lasted less than three weeks and occurred only once a year.

IRS Chief Counsel strongly disagrees with the Tenth circuit. The IRS argues the state court should have taken into account the time spent soliciting the advertisements and preparing the advertising for publication. IRS announced it will continue to litigate the issue in appropriate cases. Action on Decision 1991-015, 7/3/91.

IRS distinguished NCAA where a state university received income from advertising placed in its football souvenir programs. Here, a significant time span was involved over which the activities were conducted. The football season lasted three months and the work in setting up the programs and soliciting adverting took even longer. IRS letter ruling 9137002.

Assuming that the journal is published periodically throughout the year, an exempt organization should not rely on National Collegiate Athletic Assn. The periodic publishing and on going solicitation efforts will likely constitute a unrelated business regularly carried on. See 512.

The court also held advertising revenue does not constitute unrelated business income in US v. American College of Physicians, (1986 S.Ct). In American College of Physicians, the court found that the advertising business contributes importantly to the universitys education program through the training of students.

Also, advertising revenue does not constitute unrelated business income if the advertising contributes to the organizations purpose. For example, publication of legal notices in a bar association journal contributes to the associations exempt purposes by promoting the common interest of the legal profession through providing a single source of information regarding legal events in the county and therefore, wouldnt result in unrelated business income. Rev. Rul. 82-139, 1982-2 CB 108. However, advertising revenue received by a bar association for ads place in its attorney directory are taxable income since the advertising is commercial in nature and represents an effort on the part of advertisers to maximize sales to a certain segment of the public. IRS Letter Ruling 9148054.

Similarly, magazine advertising revenues received by an exempt trucking association did not contribute to the associations exempt purposes where the advertising represented marketing efforts by the advertisers to sell their product. In this case, no systematic effort was made by the organization to advertise products related to the editorial content and no effort was made by the organization to limit advertisements to new products. Florida Trucking Assn Inc. (1986) 87 TC 1039.

It is clear that, with a few exceptions, advertising revenues received by a 501(c)(3) exempt organization will often generate unrelated business taxable income (UBTI).

posted by 22347 @ 12:25 AM 0 comments