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It’s 2010 NBA All-Star weekend, and instead of the main events taking place in a regular basketball arena, they’re in massive Dallas Cowboys football stadium. What’s it like to shoot a basketball in such a giant building?

Howard Beck of the New York Times reports:

In past games played in domes, the N.B.A. has placed the court in one quadrant of the field and reduced the seating area, creating a slightly more intimate feel. That will not be the case Sunday, with the court placed around the 50-yard line and nearly every seat filled.

Playing in cavernous buildings can cause havoc for shooters, who rely on depth perception, as well as form and muscle memory. Players have complained in the past about Chicago’s United Center and Los Angeles’ Staples Center, two modern arenas with high ceilings and, because of their design, a distant-looking backdrop of faces.

“If you asked anybody who could shoot,” McHale said, “they’d tell you they’d much rather play in the smallest place, with the background right behind the basket.”

Although All-Star Games often devolve into dunking competitions, it will be interesting to see how the N.B.A.’s best shooters, such as Denver’s Chauncey Billups and Phoenix’s Steve Nash, cope in a carnival funhouse.

The organizers will have their own challenges navigating a foreign building, particularly one as massive as Cowboys Stadium. At 3 million square feet, it is three times bigger than Texas Stadium, the Cowboys’ former home, and twice the size of the new Yankee Stadium.

It’ll be fun to watch the shooting percentages.


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Old 12-05-2012, 12:00 AM   #1
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Default Wing position

My thoughts are that derozen might actually be a better three than a two. He should have a bigger quickness advantage against threes and be able to get to the rim even more. Plus pairing him with a shooter like Ross will provide him more space to drive. They then have fields, Anderson, pietrus and kleiza on the wing. I would say that two of those guys will be gone, along with Jose and maybe bargs.
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Thread: Draft Thread
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Old 06-28-2013, 10:00 AM   #132
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Default Re: Draft Thread

Originally Posted by el gringos
No way they drafted a potential starter. They drafted an eventual replacement for James white. They both have to play if they can't get jr back.

Just don't think he was anywhere close to bpa and even if you were going sg I'd prefer quite a few other 2's. Archie Goodwin, Franklin, crabbe

Hardaway jr is a guy that can only play 1 position and isn't a creator and not an elite athlete. Not a total loss though, prob a good guy for the 9-12 spots on the roster

Just a bad draft night to pick up a backup type to your only young talented guy in shumpert. The team needed another young potential part of the core. Super safe pick - should have taken a gamble on higher ceiling talent.

Should have taken nedovic or Goodwin. Both on the board and capable of being the future pg of the Knicks.
I dont really disagree with anything you are saying. Every dude you mentioned probably have a bigger upside.

But I think all of those guys are projects. Goodwin and Franklin arent the shooters Hardaway is and Crabb isnt as good off the ball shooting as Hardaway. So I think it was based on immediate impact player that doesnt require as much coaching and development. I think that's a major factor.

Originally Posted by franchize
Goodwin is a SG
Dont all of these guys project to be SG.

I dont like that this might potentially move Shump to SF. Let this guy flourish at SG stop taking square pegs for round holes.

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December 31, 2002, 12:00 AM

How the web bests the beast of private brand production

New web-based applications are offering merchants new means of controlling their private-label supply chains.

There’s nothing better than a strong private label brand in a retailer’s mix of products. It goes a long way toward giving a retailer its own style that sets it apart from other merchants, and it can produce fatter-than-usual profit margins.

But that’s only if it’s managed well. Retailers have long used a strategy of merchandising private label brands of apparel and other products, but they’ve also struggled to maintain control over them. Now the Internet and new web-based software applications are changing that-fast. In fact, after only a year of involvement in a web-enabled supply chain management system for private label, Dillard’s Inc., the Little Rock, Ark.-based chain of 342 department stores, is sold on the process. “Using an Internet-based collaboration vehicle is the only way to communicate with suppliers,” says Mike Hodapp, production director for Dillard’s.

A quantum leap

Because the Internet provides universal access to shared databases, it is quickly becoming the infrastructure that private label managers need to stay connected with multiple and often distant suppliers. The Internet itself, of course, is just an information pipeline. But new web-based applications from companies like New Generation Computing Inc., QRS Corp., SupplyChainge Inc., Freeborders Inc., SPS Commerce Inc. and others are offering merchants new means of controlling their private label supply chains.

“Because we can all use the ‘Net for free and create databases that all can see, this is a quantum leap, making it efficient to source around the world instead of just domestically,” says Alan Brooks, CEO of New Generation Computing. “Managing effectively many time zones away was virtually impossible before the Internet because it was impossible to create a proprietary communications network and too costly to have high-speed network lines all over the world.” He notes that retailers often source from 30 or more countries.

Although the market for web-based private label sourcing software is still new, it’s expected to grow significantly. “The two hottest technology investment areas in retailing next year will be strategic sourcing and retail revenue management,” says Paula Rosenblum, retail research director at AMR Research Inc. “These are two areas that can significantly affect margins, and better margins are what retailers need to get.” She and others note that margins on private label goods can run 30-40%, compared to 20-30% for national brands sold at retail.

Rosenblum, who is working on a study of sourcing software for the retail industry, says competition and the overall state of the retail market will force merchants to improve margins by cutting costs and avoiding excessive markdowns rather than by increasing prices or expanding sales volumes. As retailers enter 2003 under pressure to improve financial performance, she adds, they will drive up demand for web-based software systems that help them source and manage production of private label apparel and other goods. And that will help retailers achieve their objectives of cutting costs and avoiding markdowns, she says.

The trouble with private label brands is that a merchant has to manage numerous details on how they are sourced, produced and delivered-difficult tasks to manage when many suppliers are in Asia and other parts of the world. “The challenge with imported product is that you expect it to just show up on the assembly line one day,” Rosenblum says. “But you need to know if there’s a supply chain problem and how to react to it.”

No more faxes

Because there may be several sources of materials throughout a supply chain, brand managers must stay connected with a number of companies to assure proper use of materials and that production deadlines are met. With many manufacturers in distant parts of the world, brand management can be extremely costly and time-consuming. On top of that, many chains manage hundreds or thousands of production projects a year.

At Dillard’s, Hodapp says private label sourcing used to require exchanging hundreds of faxes with suppliers, who in turn had to exchange production documents with their tier 2 and tier 3 suppliers. With a web-based system, he says, Dillard’s now not only gets immediate communication updates from its main suppliers, but it can also view correspondence up the supply chain to its supplier’s suppliers. This enables it to check on the production and logistical processes of every product feature, down to zippers and buttons. Dillard’s, which first implemented a web-based system last year, is switching to a system provided by QRS Corp., Richmond, Calif. “It helps us get products in stores faster,” Hodapp says. “And we know which suppliers work best.”

Managing inventory risk

New software is also helping retailers better manage the risk associated with sourcing merchandise that can quickly go out of fashion or out of season. If a supply of private label fashion doesn’t arrive on time, or arrives on time but with the wrong components, the retailer runs the risk of losing a major selling opportunity. “The bane of apparel manufacturing is that you have to make a big bet up front, months before you sell the stuff,” says Greg Girard, vice president of AMR.

Still, the benefits of private label merchandise are so large that such products have become crucial to retailers’ strategies. But until recently the Internet itself was not reliable enough or ubiquitous enough to support such broad networks of foreign suppliers. Now it has reached higher levels of security and global connections, coinciding with applications designed to run over the Internet offering real-time data for managing and analyzing the variables of sourcing internationally.

The pool of new supply chain management products for sourcing private label brands is continuing to evolve. For example, SupplyChainge Inc. is offering a Lead Time Optimizer application that helps manage excess raw material supplies so a retailer can avoid over-production of seasonal merchandise and the typical markdowns that follow.

New Generation Computing has launched ETMS, a web-based event-tracking and management application that enables retailers and suppliers to coordinate multiple calendars for monitoring production according to deadlines. And SPS Commerce has introduced a web-hosted application for reporting events or changes in production along the supply chain.

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Path photo-sharing app has finally been released [Update]

The highly anticipated Path photo sharing app has finally been released to the masses. If you’re a heavy social-networker and you share more photos than you do little quirky status updates, you might want to give this app a shot. It’s sort of like Instagram, except right now it’s closed in that you can only share your photos with 50 people at a time.

Here’s a quick rundown of who or what Path is:

Path is the personal network.  A place to be yourself and share life with close friends and family. The personal network doesn’t replace your existing social networks – it augments them.

Path allows you to capture your life’s most personal moments and share them with the 50 close friends and family in your life who matter most.

Because your personal network is limited to your 50 closest friends and family, you can always trust that you can post any moment, no matter how personal. Path is a place where you can be yourself.

The idea is that when you’re on Twitter, Facebook and other social-networking services, you’re probably not being yourself. After all, you probably have close friends, family and co-workers following you and viewing your status updates and images. Because Path is limited to 50 people, and you get to choose who those 50 are, you’re free to go nuts and share those pictures of you doing one-armed keg stands on a Tuesday night.

You can share images and geo-tag them, so that your friends know exactly where you took your photos. And, unlike Instagram, your photos can only be shown exactly as you took them unless you edited them elsewhere because Path doesn’t have a ton of filters that tweak, distort or (sometimes) ruin your images. You’ll also have the option to share them with all your friends, or even whittle that down to just the ones depicted in the photo, if any.

You can check it out in the iTunes App Store now.

[Via: Path]

Here is a video demo of Path in action!

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Definition of 'Net Lease'

A provision that requires the tenant to pay a portion or all of the taxes, fees and maintenance costs for the property in addition to rent. Net lease requirements are most commonly used with commercial real estate. There are three primary types of net leases: single (net), double (net-net) and triple (net-net-net).

Also referred to as a closed-end lease.

Investopedia explains 'Net Lease'

Property owners use net leases in order to shift the burden of managing taxes, insurance and fees to the tenant, and may charge less rent as a result. Though potential tenants may not have to pay as much rent they are still required to pay taxes and fees regardless of how well their business performs, making this an added risk.

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Cash Intensive Businesses Audit Techniques Guide - Chapter 10

NOTE: This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.

Table of Contents
Chapter 9 / Chapter 11

Beauty and Barber Shops

Beauty Salon Defined

A cosmetologist is a person who is licensed to perform the mechanical or chemical treatment of the head, face, and scalp for aesthetic rather than medical purposes. These services include hair shampooing, hair cutting, hair arranging, hair braiding, hair coloring, permanent waving, hair relaxing, or non-invasive hair removal, for compensation in a licensed cosmetology salon.

In the Barbering Industry, a licensed barber is only allowed to perform practices to the head, face, and neck of a customer (historically a haircut and shave).

This beauty salon guide is composed of collective information from audits, interviews of salon owners, and contacts with the State departments. This guide is intended to provide an overview of the industry.

Hair, nail and skin care services saw a growth spurt in 2001, with revenues increasing by 78 percent from 2000. In 2001, the industry reached $25.3 billion in revenues. Of this number, sales receipts from barbershops totaled $2.1 billion; beauty salons at $20.8 billion; and nail salons at $2.5 billion. There is a growing popularity of day spas that include these services and that may account for the increase in sales on the hair and salon industry. There is little capital needed to open a salon since it is primarily a service industry.

A typical full service salon may offer

  • Hair: haircuts, trims, shampoo and conditioning; curling, and styling; hair coloring including all over color, regrowth color and highlights/foils & weaving; hair and scalp treatments; relaxers, perms (permanent waving);
  • Nails: manicures, pedicures, polish, sculptured or acrylic nails, nail repair, hand conditioning treatments.
  • Skin Care: Facials, body waxing, massage.

Sale of professional hair/beauty products: Most salon businesses offer a wide range of hair and beauty products in order to provide everything a customer needs in one convenient location. Retailing professional hair products is an important strategy for retaining clients and making additional profits.

The stylists in a salon will either be employees of the salon or will rent only their space (called a booth) from the owner. When stylists rent the booth they pay a monthly rate and order and purchase their own products. They set their own hours and maintain their own books. The salon has no responsibility beyond providing the booth. For example, a stylist earning $1,500 in a week pays the salon $250 for booth rental, then spends about $50 in supplies, and is responsible for paying his or her own estimated tax payments.

When the stylists are employees they work according to the salon’s schedule and use products supplied by the salon. They are not responsible for any bookkeeping beyond reporting their tips. A salon can have both employees and independent stylists. A typical stylist earning $1,500 in a week, as a 50% commissioned employee, will pay the salon $750, use the salons supplies and receive a W-2 at the end of the year.

Whether a stylist is independent or an employee, efficiency is the key factor. A stylist who can take more clients in a day earns more income and tips.

The salon industry is cash intensive. The majority of the work force has a high school education and are graduates from cosmetology school. The books and records provided are often limited. Overall, the examiner is faced with a cash business and few, if any, records. The preceding characteristics can be overcome by conducting a good initial interview, preparing a standard of living analysis, and utilizing an innovation method of determining income.

Each examination will be unique and challenging. The examination should not be entirely comprised of reconciling the books to return, evaluating internal controls, and testing the reported income, since there is a high possibility that some of the income is unreported.

Additional considerations are:

  • Reconciling the reported tax return income to the taxpayer's financial status.
  • Evaluating the intensive cash situation to determine the extent of the income probe.
  • Designing a test to determine income from known reliable information.

Included in this guide are some examples of ways to use existing information to determine income.

Tour of Business:
When touring the business’s premises, observe the different types of business being offered; work stations and how many of each type, the price schedule posted, the appointment procedures, and the payment procedures.

The income section of this guide focuses on unique examination techniques. Traditional auditing techniques are not discussed. For Cash-T or personal living expense evaluation, refer to IRM 4.10.4

Salon Income

Total salon income can be comprised of several sources or just one, depending on what services are offered. Sources of revenue can include, but are not limited to, service income from hairstyling and other services, retail income from product sales, and rental income from booth rentals.

Ideally the financial statements or other recordkeeping will show the amounts of income from each source. If there are no records, the examiner can calculate the amounts based on what is known. For example, income from booth rentals can be easily identified and verified (checks from renter stylists, number of booths times’ rental rate, oral testimony, etc.). And income from retail sales can be calculated (state sales tax, markup on supplies purchased, etc.). Once those are calculated, the difference will be service income.

The examiner can use some of the methods described below to identify and segregate the different types of income. This will facilitate focus on potential understatements for each type of revenue.

Service Income

Typical services would include any number of the following:

  • Hair Cuts;
  • Perms;
  • Hair Relaxing;
  • Shampoo/Style;
  • Hair Coloring;
  • Nail Services.
  • Skincare/facials;
  • Hair Removal;
  • Hair Replacement;
  • Hair Weaving;
  • Hair Braiding;
  • Hair Attachment;
  • Make-up;
  • Tanning;
  • Massage.

Service income includes the salon owner's and any employees' income. Because the employees’ revenue will be evident from the tax return wage or commission expense, the owner’s receipts from services are total service receipts minus employees’ receipts.

The salaries/wages of the employees are normally based on productivity. Ask the salon owner to explain how compensation is paid. Some type of productivity record is generally used to determine compensation - request that record or an explanation in writing. Compensation can be based on a commission, a straight salary, or a salary/commission combination. This composition can be used to analyze income.

Method 1 - Service Income Formula

Information needed:

  1. Employee commission percent
  2. Owner's activity in salon
  3. Wage expense from the tax return
  4. Service Income from tax return

Wage Expense divided by Commission percentage equals Employee Service Income.

Total Service Income (from tax return)
Less Employee Service Income
Equals reported Service Income of owner

Analysis of Service Income Reported:
Compare to initial interview, appointment book, and individual income records.

Example - Service Income Formula

Information provided:

  1. Employee Commission Percent equals 60%
  2. Owner's activity in salon equals 5 days full time
  3. Wage expense form the tax return equals $60,000
  4. Service revenue from tax return equals $135,000

Employee Service Income is $60,000 divided by 60% equals $100,000

Total Service Income from the tax return $135,000
Minus Employee Service Income ($ 100,000)
Equals Reported Service Income of Owner $ 35,000

Analysis of Reported Service Income:
Appointment book averages 8 appointments per day. Assuming 2 weeks of vacation, then 50 weeks were worked.

50 weeks per year times 5 days worked per week equals 250 days worked per year

250 days worked per year times 8 appointments per day equals 2000 appointments per year.

$35,000 divided by 2000 appointments equals $17.50 average price per appointment

The $17.50 is a gauge. The average is not an absolute value. The average may allow an auditor to identify large discrepancies that could lead to potential unreported income.

If the salon has the following standard prices: cut $25, perm $55, and color $30, but the average price per appointment was calculated at $17.50, this would indicate a potential for unreported income. In that case the actual prices for the individual services are above the computed average price per appointment.

Retail Income

There are two methods in reconstructing retail revenue. The first method is based on Cost of Goods Sold (COGS). Retail revenue is directly related to COGS. In this industry, most hair and skin products are marked-up 100 percent. An examiner can take COGS and double the expense, which can then be used as a gauge for retail revenue.

Method 2 - Retail Income Formula

Information needed:

  1. Cost of Goods Sold (COGS) per tax return
  2. Retail Income per tax return

COGS times 2 equals the Potential Retail Income (Assuming 100% markup)

A second method for reconstructing retail revenue is based on commissions. A common practice in the salon industry is to pay a stylist a 10-15 percent commission when they sell the salon products to their customers. The examiner should ask for this percentage during the interview. If the taxpayer states the amount is less than 10-15 percent, a test should be done to prove this.

When using the commission expense from the tax return be ALERT -- the commission expense might include wages and thus you have an employee vs. independent contractor issue (see section on Employee vs. Independent contractor, below). Separate the wage expense from the actual commission expense. The commission expense can then be used in an algebraic formula to determine retail sales.

Method 3 - Retail Income Formula

Information needed:

  1. Commission expense on tax return
  2. Commission percent paid on retail sales

Commission Expense divided by the Employee Commission percent paid on sales equals Retail Income

There are two items to consider when reconstructing retail sales using this formula:

  1. Consideration for special sales on products (there might not be a 100 percent mark-up) and
  2. Consideration for "walk- through" traffic where no specific worker receives a commission.

It is worth reiterating that these audit techniques are guides and not absolutes. However, they have been effective in previous examinations. Using the techniques, adjustments have been made to the individual (booth renter) who failed to report his or her commission income. In the situations encountered, Forms 1099 were not issued by the salon owner for the commissions paid. In addition, salon income was also adjusted. The salon had understated retail revenue. The first indication of a potential problem was noted through the COGS percentage comparison.

Example - Retail Income Formula

Information provided:

  1. Commission Expense per Tax Return equals $15,000
  2. Commission Percent equals 15%
  3. COGS equals $53,000
  4. Retail income per tax return equals $105,000

COGS times 2 equals the Potential Retail Income
$53,000 times 2 equals $ 106,000

Retail Income equals the Commission Expense divided by Employee Commission Percent paid or $15,000 divided by 15 percent which equals Retail Revenue of $100,000.

Analysis of Reported Retail Income:
1. There is a percent mark-up on cost. The industry practice is 100 percent mark-up on cost. This mark-up percent is reasonable.
2. The commission expense reported on the tax return indicates retail revenue should be at least $100,000.

Note: Small amounts of skimming are not easily identified. These two formulas were designed to identify large discrepancies.

Rental Income

If all stylists are employees there will be no rental income.

If the salon has all booth rentals, the salon owner is a landlord. Verify the available space- how many chairs, or “booths” are there, and the number that were occupied. As with any landlord, be suspicious whenever there are unrented booths. This means the business is operating below capacity and costing the landlord money. It is very unlikely the business would have unrented booths.

Appointment Book
The appointment book can be used as a tool in an income probe. Have the salon owner or individual (the individual may be a stylist or some type of worker providing a service) go through a day in the appointment book and explain the scheduling and recording procedure for appointments. Normally, there is a coding system used to designate the type of service scheduled and whether or not the customer kept the appointment. For example, the barber may enter the customer's name for a regular cut, the customer's named may be circled for a style and a "b" may be placed by the customer's name to indicate a beard trim. Each salon has its own scheduling and recording procedures.

It is crucial to ask in the initial interview about the types of services provided (cuts, perms, coloring) and the scheduling procedures (walk-ins, set appointments). Also, ask the salon owner about the salon activity, what percentage of each service is customary for that salon and how much activity is normal. The salon owner may remember busy or slow months. Verify the statements by looking in the appointment book and reconcile the statements to the income reported.

Frank, a barber stated that he worked 5 days a week. Reviewing the appointment book, it was determined that he actually worked 6 days a week. However, consistent with his statement, but inconsistent with the appointment book, he reported only income from the operation of 5 of the 6 days.

Another important examination step is to compare the type of services and the number of appointments to the amount of income reported. The salon should have a list of services and prices. Services provided could include: hair cuts, shampoo/style, perms, hair color, nail services, skin care/facials, make-up hair removal, tanning, massage, etc. Compare the services provided with the standard prices. Use the Service Revenue Formula to calculate the average appointment price. By calculating the average appointment price, that amount can be compared to the standard prices changed in the salon. This technique is not an absolute, but can indicate potential income problems.

In addition to the appointment book, a salon or barbershop may also maintain a daily income summary. This should be tested and compared to the appointment book. In some situations, using only the appointment book, the income reported was very close to the correct income. However, in other situations, income was understated. In one case, it was found that the daily income was understated by about $300 due to numerous walk-in appointments not recorded in the appointment book. In that situation, the barber had, however, recorded the correct income in the daily income summary. The point is that while the appointment book is an important document to review, it may not reflect all services actually rendered. Therefore, it is important to analyze it in conjunction with other available records.

Method 4 - Rental Income Formula

Information needed:

  1. Flat rate of rent
  2. Number of Stations
  3. Rent Revenue per Tax Return

Flat Rent Paid times Number of Stations times 52 Weeks equal the Rental Revenue (adjust for vacancy rate)

Analysis of Rent Revenue Reported
Total Rent Revenue Reported divided by 52 Weeks equal’s weekly rental revenues

Weekly rental revenues divided by the number of stations equal the amount reported per station.

Example - Rental Income Formula

Information Needed:

  1. Flat Rate of Rent per Station equals $130
  2. Number of Stations equals 10
  3. Rent Revenue per Tax Return equals $65,000

Flat Rent Paid times Number of Stations times 52 Weeks equal the Rental Revenue (adjust for vacancy rate):

$130 times 10 times 52 equals $67,600

Total Rent Revenue Reported divided by 52 Weeks equal’s weekly rental revenues:

$65,000 divided by 52 equals $1,250 per week rental revenue

Weekly rental revenues divided by the number of stations equal the amount reported per station:
$1,250 divided by 10 equals $125 reported per station

Compare the flat rate of rent per station and the reported rate per station. In this particular example, $130 compared to $125 is reasonable. The objective of this comparison is to identify large discrepancies between the flat rate of rent and the reported rate of rent.

Indirect Methods
The Service does not have unlimited discretion to use an indirect method. An indirect method should be used only when the facts of the individual case warrant its use. For example, when:

  1. The taxpayer has no books and records, or incomplete books and records. Incomplete means not sufficient for the examiner to perform a meaningful audit.

    This issue should be documented in the workpapers. If a taxpayer's books and records are inadequate, the examiner should prepare a detailed inventory of the books provided and why they are inadequate. Failure to produce the appointment book for review will usually constitute incomplete records.

  2. The examiner tests the books and records provided by the taxpayer (for example, with a Cash-T method) and determines that they do not accurately reflect income. While use of the Cash-T method may not always, in itself, be used as evidence of the correct tax liability, it can be used a basis, or justification, for the Service to reconstruct the taxpayer's income using an indirect method.

Identification of likely sources of unreported income is generally necessary for the Service to sustain an indirect method of deficiency. In the case of salons and barbershops, like most cash intensive businesses, the most likely source of unreported cash or other unreported service, retail or rental revenue is the business itself. Courts have upheld the Service in situations in which the taxpayers have likely sources of income and no books and records. Careful documentation of the investigation is essential in sustaining a deficiency in such a case.

Employee VS. Independent Contractor

This section discusses the common law factors and relief under Section 530, State Regulatory Authority, revenue rulings, and court cases.

Common Law Factors
The question of whether an individual is an independent contractor or an employee is determined based upon consideration of the facts and application of the law and regulations in each particular case.

See Professional & Executive Leasing V. Commissioner, 89, T.C. 225, 232 (1987), aff'd 862 F.2d 751 (9th Cir. 1988); Simpson v. Commissioner, 64 T.C. 974m 984 (1975). Guides for determining the existence of that status are found in three substantially similar sections of the Employment Tax Regulations; namely, section 31.3121(d)-1, 31.3306(i)-1, and 31.304(c)-1, relating to the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), and federal income tax withholding, respectively.

In general, it should be noted that section 3121(d) (2) of the Internal Revenue Code requires the application of the common law rules in determining the employer- employee relationship. In determining whether an individual is an employee under the common law rules, 20 factors have been identified as indicating whether sufficient control is present to establish an employer-employee relationship. The 20 factors have been developed based on an examination of cases and rulings considering whether an individual is an employee. The degree of importance of each factor varies depending on the occupation and the factual context in which services are performed. See Rev. Rule. 87-41, 1987-1 C.B.; The 20 factors are not to be applied blindly. Rather, they are to be used as an aid in applying the common law.

Although a variety of factors may be used to analyze employment status for tax purposed, the regulations provide that employer control over the manner in which the work is performed is probably the most important. The test is not the actual control by the employer but the employer's right to control.

For further assistance regarding employment tax issues, contact the employment tax coordinator. After it has been determined that an examination of the employee/independent contractor issue will be undertaken, section 530 should be addressed as early as practicable. Section 5309A) (1) of the Revenue Act of 1978 terminates an employer's liability for employment taxes under subtitle C which includes FICA, FUTA, and income tax withholding, and any interest or penalties attributable to the liability for employment taxes. Section 530 provides that, for employment tax purposes, an individual will be deemed not to be an employee unless the employer had no reasonable basis for treating the individual as other than an employee. The purpose of section 530 is to shield employers who had a reasonable basis for treating workers as independent contractors from employment tax consequences arising from employment status reclassification by the Service.

For an employer to be eligible for relief under section 530: (1) all required information returns must have been filed on a timely basis (for example, Forms 1099); (2) the employer must not have treated any other workers holding a substantially similar position as employees after 1978; and (3) the employer must have had a reasonable basis for not treating the workers as employees. IRM Exhibit 4640-3, Section 530 Flowchart, may be used to asses the examiner in determining if relief under section 530 is available to the employer.

The employer may establish a reasonable basis for not treating the workers as employees by relying on any one of the three safe havens under section 530 (a) (2):

  1. Judicial precedent, published rulings, or a technical advise memorandum or a private letter ruling with respect to the taxpayer; or
  2. Prior Service audit of the taxpayer; or
  3. Long-standing recognized practice of a significant segment of the industry ("industry practice") in which the worker is engaged.

As early as possible during the examination, it is important to discuss with the taxpayer the reasons the workers are treated as independent contractors. During the discussion, the examiner should keep notes of the taxpayer's responses. A taxpayer cannot have relied upon recently decided cases as the basis for treating workers as independent contractors for years prior to those decisions. An opinion letter from an attorney written after the examination began is less persuasive than one that was written when the employer first began using workers and treated them as independent contractors. The taxpayer has the burden of establishing industry practice based upon objective criteria substantiated by the taxpayer.

For example, in General Investment Corporation v. United States, 823 F. 2d 337 (9th Cir. 1987), the court held that a mining company had a reasonable basis for treating miners as independent contractors because the taxpayer had substantiated that the practice of treating miners as independent contractors was both long standing and well recognized within a significant segment of the local mining industry.

State Regulatory Authority
While the Service is not bound by state laws or determinations on this issue, state laws and regulations may be helpful to the examiner in analyzing the facts. The salon industry is regulated by each state’s Board of Cosmetology. Most states have a set of regulations.

For example, New Jersey regulations do not allow the holder of a shop license to rent space (a booth or chair) to a nonemployee (an independent Contractor). In Oregon, rentals are allowed if the renter is an independent contractor. In Florida, while salons and barber shops must obtain a license from the Board of Professional Regulation, a booth renter is not required to be licensed by the Board. However, Florida's legislation had a bill pending, at the writing of this guide that would require booth renters to be licensed with the Board of Professional Regulation. The bill in Florida is a trend started in the salon industry to regulate their booth renters. Check with the state regulatory board to help facilitate in determining the independent contractor and employee issue.

Revenue Rulings and Court Cases

The following revenue rulings and court cases address the employee vs. independent contractor issue:

Revenue Ruling 57-110, 1957-1 C.B. 329
Facts: Fixed weekly fee; owner furnished heat, light, water and supplies; barber provides own tools; barber sets own hours of work; and barber collects his own money and does not account to the salon owner for revenue earned. Determination: Independent contractor

Revenue Ruling 70-488, 1970-2 C.B. 219
Facts: Barber is paid a percentage of the money from services performed; salon sets hours of work; required to wear a uniform. Determination: Employee

Revenue Ruling 73-591, 1973-2 C.B. 337
Facts: Salon agrees to furnish, repair, and maintain all equipment; hair stylist is paid on a percentage of gross receipts; no credit work or free work can be done without the approval of the salon owner; working hours are set; hair stylist furnished a report each day to the owner reflecting the day's receipts. Determination: Employee

Revenue Ruling 73-592, 1973-2 C.B. 338
Facts: Rents for a fixed monthly fee; the salon furnished heat, light, water, and supplies, hair stylist retains the money collected; hair stylist sets own hours of work. Determination: Independent Contractor

Wolfe v. United States, 77-1 U.S.T.C ¶ 9346 (D.N.D. 1977)
Facts: Hair stylists are paid on a percentage of gross receipts; hair stylists handle own clients; hair stylists provide own supplies; appointments are made through one receptionist; hair stylists set their own hours and have their own keys to the shop; money from services is paid to the salon; hair stylist decides what prices to charge; hair stylists are responsible for bounced checks; and hair stylist are not required to work on salon's customers. Decision: Employee

A Henry, d.b.a Center Beauty Shop, 78-1 U.S.T.C. ¶ 9433 (E.D. Tenn 1978)
Facts: Rent is based on a percentage of gross receipts; no receptionist; anyone in the salon will answer the phone; salon furnishes the supplies; hair stylists collect own money; hair stylists set own hours of work; prices were set by an agreement among the hair stylist; and minimum rent payment is $50. Determination: Independent Contractor

Following is Tax Management's summary of the issue based on revenue rulings and court cases.
"… the one factor which appears to hold overriding persuasive value in the case of hair stylists is the nature of the remuneration under the agreement between the hair stylist and the shop owner… the factors tending to show an employee relationship seemed to predominate over independent contractor type factors in those situations where the remuneration is based on a percentage of earnings, whereas the opposite is true in those situations where the hair stylists rents the chair for a fixed monthly fee."

Workers in the salon industry supplement their base compensation with tip income. Independent Contractors (booth renters) will report their service and sales revenue plus their tips, as gross receipts. Employees should be reporting tip to their employers. Sample audits completed in Las Vegas, NV, showed tips as high as 22 percent of gross sales, but average tips are usually 10-15% of the bill.

Salon owners may state that they do not receive tips and thus have a 0 percent tip rate, but this is unlikely. A generation ago it was thought that employees should be tipped because their base wages are low, but salon owners should not be tipped because they receive a percentage of each employee’s earnings. In today’s market all stylists and service providers are tipped. A customer rarely understands whether their stylist is an employee or booth renter, and tips based on the service provided.

As with the restaurant industry, tips are sometimes overlooked as income. The challenge with this issue is determining a reasonably correct rate. This section discusses determining a tip rate and calculating tips.

Useful information may be found in:

  • Publication 531, Reporting Tip Income;
  • Publication 1244, Employee’s Daily Record of Tips and Report to Employer.

Calculating Unreported Tips

On the initial information document request, tip records should be requested (tip diaries, etc.). If no records are maintained or provided to the examiner, tip rates can still be determined without diaries, by using some of the following information:

  • Charge slips
  • Interviews
  • Industry practice
  • Observations.

The easiest way to determine unreported tips is to calculate the tip rate based on a percentage of service revenue. Determine the best source of information, for example copies of charge slips may be used. Select a sample (for example, 1 month) and calculate the average percentage of tips that are added to charge receipts.

The information can be recorded as in the following example:

Service Price Tip Tip%
Hair Cut $30 $5 16.67%
Perm $80 $5 6.25%
Frost $40 $4 10.00%
Total $150 $14 32.92.%

Total Tip percentage divided by Total number of Sample equals Average Tip percentage.

  • Total Service Income $
  • Times Average Tip %
  • Equals the Tip Income $

Total Tip percentage is 32.92%. Divided by the total sample equal 10.97 average tip percentage. The average tip percentage can then be applied to total gross receipts to arrive at total service income,

Total Service Income

  • From Tax Return is $ 47,000.00
  • Times Average Tip % 10.97%
  • Tip Income equal $ 5,156.00

Corrected gross receipts equal ($47,000 + $5,156) or $52,156.

It may be helpful to review the following court cases that address the tip issue:

  • Bartell v. Commissioner, 48 TCM 461 (1984), T.C. Memo. 1984-34 6
    Hair stylist in Lord and Taylor Store, Fifth Avenue, New York City, reported the same amount of tips every month in 1978. Commissioner estimated tips at 15 percent of gross sales based on a 1978 nationwide survey of tip income received by service industry employees. Tax Court accepted Commissioner's estimate with slight modification.
  • Becerra v. Commissioner, 28 TCM 108 (1969), T.C. Memo. 196 9-22
    Case involved a beautician in San Francisco department store in 1965. Commissioner reconstructed tips based on estimate of 8 percent of gross sales, supported by testimony salon manager and co-worker. Tax Court found this estimate reasonable under the evidence presented at trial.
  • Brancaleone v. Commissioner, 22 TCM 1676 (1963), T.C. Memo. 1963-318
    Beautician in Macy's Department Store kept no record of tips for 1959. Tips received by fellow beauty operator indicate generally whether tips were small or large. Commissioner's method of reconstruction not discussed.
  • Keller v. Commissioner, 48 TCM 332 (1984), T.C. Memo. 1984 -3 14
    Commissioner estimated tip income at 7.5 percent of gross sales based on average of co-workers' reported tips. Taxpayer had no tip record and Commissioner's reconstruction was upheld.
  • Payne v. Commissioner, 23 TCM 670 (1964), T.C. Memo. 1964-119
    Taxpayer, a co-worker of Brancaleone, reported 2 percent of gross sales earned by him as tips for 1960 (pursuant to his daily record). Commissioner asserted that tips were 20 percent rate. Although doubtful of reported tips, the Tax Court found for the taxpayer.

IRC section 61 defines tips as reportable and taxable income. IRC section 6053(a) imposes reporting requirements for tip income. An employee is required to give his or her employer a written report of tips earned for each month by the 10th day of the next month. This report is required for each month that an employee receives tips of $20 or more while working for that employer.

IRC section 3121(q) pertains to the employer FICA taxes with respect to tips received by its employees. IRC section 3121(q) states that tips are remuneration and are deemed paid by the employer to the employee. If the employee reports the tips to the employer, they are deemed paid when they are reported. Thus, the reporting rules, the deposit rules, and the contribution bases and rates are all applied as of the date the tips are reported by the employee to the employer. Section 3121(q) also states that, if the employee fails to report tips or incorrectly reports them, the tips are deemed paid when the employee received them. This received date governs for all purposes, but it does not govern any provisions under subtitle F that pertain to employer FICA taxes. (Subtitle F sets out the procedure and administration rules, including the reporting requirements and deposit requirements.) For purposes of employer FICA taxes and subtitle F, if the employee does not report the tips, they are deemed paid when the Secretary makes notice and demand to the employer. This is not a notice and demand under section 6303 (a). It is a special section 3121 (q) notice and demand. Thus, the date of the section 3121(q) notice and demand controls the date on which the employer deposits the employer FICA taxes and the Form 941 on which the employer reports the tips. (Because section 3121(q) is located in Subtitle C, the special rule does not apply to the contribution bases and the tax rates; the employer must look to the year in which the tips were received for these figures.)

Rev. Rule 95-7, published in early 1995, deals specifically with section 3121 (q). The revenue ruling contains Q&A's, and would be worthwhile for examiners to look at it for additional guidance.

Other Audit Considerations

Based on the trends in the salon industry, the following are other audit considerations for the salon industry.

  1. The State Boards of Cosmetology
    Certain State Boards of Cosmetology (Board) are extremely cooperative and are capable of providing information. Each licensee will have a file at the Board that has a current address and social security number. Also, the Board inspects and prepares an inspection report for each salon. Review the inspection report for useful audit information.
  2. Retail Sales -- Inventory Issue
    The trend in the salon industry is to start or increase retail sales. This potentially will generate an increase in inventory issues.
  3. Booth Rentals -- Potential Non-filers
    With the increase in booth rentals, there is a strong possibility that the non-filing of Federal tax returns will increase. The State Board of Cosmetology should have information on which salons have rentals. The Board should also have a list of licenses in the shop at the last inspection. With this list, an examiner can check IDRS and identify any nonfilers.
  4. Computer Software for Salons
    A Florida examiner audited a salon that had computer software that was specifically designed for a salon. The software accumulated, on a daily basis, a complete record of each sale. The record of each sale included the employee's name, the customer's name, the services rendered, retail sale detail and whether the sale was cash, check, or credit.

The examiner found that some customers paid by check or credit card and then added the tip to the total. The cashier then gave the cash difference to the customer. The customer then gave the tip personally to the stylist. The software accumulated these types of cash transactions into a separate daily account. From this information, it was a simple matter to trace the tip back to the total amount paid for services and calculate a tip percentage. By using the software package, the examiner was able to determine a tip rate between 7 percent and 9 percent.

Initial Interview and Information Document Request

This section will focus on the questions and records designed for the salon industry.

Secure answers to the following questions:

Rental Revenue (Booth Rentals)

  1. How many stations are in the salon?
  2. How many locations are there for the salon?
  3. How many different types of stations in the salon?
  4. How many of each type of station are in the salon?
  5. Are the stations leased?
  6. If the stations are leased - what was the occupancy rate of the stations for the year under audit?
  7. Does the shop rent stations to other service providers?
  8. What type of stations were rented out, and how many of each type were rented out for the year(s) under examination?
  9. Does the salon’s owner require a fixed fee for the booth rental? Weekly? Monthly? Bimonthly?
  10. Is the fee for the booth rental the same for all cosmetologists?
  11. What was the rent for each of the stations rented out?
  12. Are there written rental/lease agreements?
  13. Other than the space, does the shop provide anything else to the renter (e.g., supplies, towels, phone service, use of receptionist, etc.)? If so, does the shop owner charge a fee for the supplies and services, and how much?
  14. Are there written service contracts between the shop owner and the renters?
  15. Who pays the State’s revenue tax on the station?
  16. Who is responsible for the general liability, malpractice or worker’s compensation insurance’s on the station in the event of an unexpected happening causing loss or injury to the station’s clientele?

Service Revenue

  1. How many employees are in the salon?
  2. What are the appointments procedures?
  3. How are the employees compensated?
  4. How is compensation determined?
  5. Do you have a tanning bed? How many?
  6. Do you have a facial table? How many?
  7. What are the sources of shop revenue?
  8. What are your busy months? Slow months?
  9. What type of services does the salon offer and what are the standard prices?
  10. How many clients make appointments?
  11. Operational questions:
    1. How are walk-ins, cancellations, and no shows designated in the appointment book?
    2. What is the customer tracking system?
    3. Do you maintain customer cards?
    4. Is there a daily/weekly report for each individual?
  12. What is the procedure for handling inventory?
  13. What services does the shop offer and what are the standard prices?
  14. Are there different prices for different stylists/specialists?
  15. If different prices are charged for different stylists/specialists, why?
  16. Does the salon accept coupons? If so, how are they distributed and how much are the coupons worth? Approximately what percentage of the customers would use the coupons? How often are they distributed?
  17. Do you offer discounts (e.g., senior citizens)?
  18. How many stations are in the shop? What type are they (e.g., hair stylist, nail technician, massage, etc.)? How many of each type?
  19. Are there manicure/pedicure tables in the salon? How many?
  20. Does the shop accept customers on an appointment basis only?
  21. What percentage are walk-in and what percentage is from appointments?
  22. What are the appointment procedures? How do customers make appointments?
  23. How are walk-ins, cancellations, and no shows designated in the appointment book?
  24. What other recordkeeping system does the shop use other than the appointment book?
  25. How services are provided coded in books and records?
  26. Does the business offer gift certificates for sale? If so, how are the certificates accounted for? How are the sales of the certificates rung up on the cash register? How are the redemptions of the certificates recorded?
  27. How many days a week is the shop open? What are the busy hours?
  28. Does the owner close the shop for vacation? If so, how many days closed?
  29. What are the shop’s busy months? Slow months?
  30. How many employees does the shop have? How many in each category (e.g., number of stylists, number of nail technicians. etc.)?
  31. What are their responsibilities? Do employees in a category perform all the same functions, or do they specialize in specific tasks? (e.g., male haircuts, perms, hair coloring, etc.)
  32. How many days do they work at the shop and how many hours per day?
  33. How are they compensated? How is compensation determined?
  34. What are the criteria for top performing barbers/cosmetologists within the salon (e.g., talent vs. experience)?
  35. How are the tips accounted for? Are there any tip-splitting arrangements?
  36. Does the shop owner provide services at the shop? If so, what types of services does he/she provide?
  37. How many days does the owner work at the shop? How many hours each day?
  38. How are the owner’s services booked? Is there a separate appointment book for the owner? Does he/she accept appointments only or walk-ins as well?
  39. What is the owner’s policy for accepting tips?
  40. Does the business provide off-site services? If so, what services are provided and what are the fees for the services rendered off-premises?
  41. Who provides the services off-site (e.g., the owner, specific employee(s))?
  42. How are off-site appointments recorded?
  43. If applicable, what is the state’s licensing requirements?
  44. Are all the barbers/cosmetologists at the salon state licensed?
  45. Does the salon have any specialty licenses (e.g., pedicure, manicure, facials, hair restoration, massage therapy, etc.)?
  46. Is the salon located in a tourist area?
  47. Does the shop owner own other barbering/cosmetology establishments? If so, how many others? Where are they located?

Salon Owner

  1. What type of hairstylist is the salon owner?
  2. How many days a week does the owner work?
  3. What specific days?
  4. What types of services are provided?
  5. How often are the appointments booked?
  6. What are the requirements for license renewal?
  7. What CPE courses and other training did the owner take in the year(s) under examination?
  8. What tradeshows, seminars and/or conferences did the owner attend during the years under examination? Where were they held?
  9. Did other workers at the shop attend the tradeshows, seminars/conferences?
    1. If so, did the owner pay for their expenses?
    2. If so, which worker(s)?

Retail Revenue

  1. Are there retail sales?
  2. What products are sold at the shop?
    1. What is the percentage mark-up on products?
    2. What is the gross profit percentage?
  3. What percentage is sold to "walk-through" traffic?
  4. Are commissions paid to the individuals selling products?
  5. What is the percentage paid as commissions on retail sales?
  6. Who supplies the retail products?
  7. Does the salon have its own line of products?
    1. What are the names of the product lines carried at the shop?
  8. Does the shop run sales on the products?
    1. If so, what kind of savings is offered?
    2. How often are sales run?
  9. Does the shop accept manufacturer’s coupons?
  10. Does the shop issue coupons for redemption on products sold at the salon?
    1. If so, in what amount and how often are they issued?
  11. Are commissions paid to the individuals selling the products? If so, how much?
  12. How are commissions paid to the sellers?
    1. Are the commissions reflected on Form W-2 or Form 1099?

Employee vs. Independent Contractor

  1. How many receptionists are employed?
  2. How is the weekly/monthly rental rate determined?
  3. How much is the weekly/monthly rental rate?
  4. Does the individual rent a particular space?
  5. Who is responsible for damage to the chair?
  6. Is there a maintenance charge for the lease?
  7. Are there price requirements for the lease?
  8. Who maintains the individual's appointment book?
  9. Who collects the money earned by the individuals?
  10. Who pays for the individual's supplies?
  11. Who maintains the books and records of the individual?
  12. Who pays for the phone system in the salon?
  13. How many phone lines are in the salon?
  14. Are there any manicurists?
    1. Compensation method?
  15. Are there assistants who only wash hair?
  16. How are the assistants compensated?

Information Document Request - Request the following records:

  1. Appointments Book(s)
  2. Schedules or worksheets for individuals
  3. Cash box receipts
  4. Copies of each service slips
  5. Lease agreement for stations (booths)
  6. Franchise Fee agreements
  7. Completed Form 4822 (Personal living expense)
  8. Customer cards/files;
  9. Salon’s price schedule/chart;
  10. General liability and malpractice insurance policies;
  11. Daily income summaries;
  12. Tip diaries and/or Forms 4070A, 4070;
  13. Service contracts on booth rentals (for example, receptionist’s services, use of phone lines, etc.).

Appointment Book - A record that contains customer appointments listed in chronological order, with the specific charges usually entered by customer's name.

Booth Renter - An individual that leases a specific area in a salon.

Clientele - A body of customers or patrons.

Cosmetics - Serving to beautify the body.

Cosmetology - The study or art of cosmetics.

Customer Cards - A record maintained on services rendered to a client.

Rental Revenue - Source of income from leasing a specific area in a salon.

Retail Revenue - Source of income from products or supplies sold.

Salon - A commercial establishment offering a product or service related to fashion.

Service Revenue - Source of income from providing a service to a client.

State Board of Cosmetology - A state regulatory agency.

Station, Workstation, Booth - A work area used by an individual in a salon.

Strict Chair Lease, Chair Lease - An arrangement with a salon owner and an individual that grants use or occupancy of a location for a certain length of time.

Stylist - A consultant on beauty.

Tips- A sum of money given as acknowledgement of service rendered; gratuity.

Page Last Reviewed or Updated: 17-Mar-2014


text:
Savile 'victims' consider legal action against DoH and BBC

Sir Jimmy Savile
Scotland Yard is pursuing 340 lines of inquiry in the Savile abuse case involving 40 potential victims Photo: Lewis Whyld/PA Wire

Several of Sir Jimmy Savile's alleged victims are considering taking legal action against the Department of Health (DoH) and the BBC, a lawyer has told ITV News.

Liz Dux, who is acting for the alleged victims said such action could be taken on the grounds of "vicarious liability".

Earlier the DoH announced it is to investigate how the late broadcaster was appointed to lead a "taskforce" at Broadmoor, one of the hospitals where the celebrity allegedly abused patients.

Sir Jimmy was appointed to the position while Ken Clarke was Health Secretary in 1988.

ITV News' Damon Green reports:

Mr Clarke, currently a Cabinet minister without portfolio, said:

I have no recollection of ever having met Jimmy Savile and no recollection of these events. The DoH are rightly now investigating to establish the facts.

A spokeswoman for Mr Clarke said that as he only became Health Secretary in July 1988, Sir Jimmy's appointment to the role at Broadmoor may have been instigated by someone else.

Ken Clarke
Savile was appointed to the Broadmoor role while Ken Clarke was Health Secretary in 1988 Credit: Steve Parsons/PA Wire

In a statement, the DoH said:

We will investigate the Department of Health's conduct in apparently appointing Savile to this role.

Although the framework for child protection and safeguarding for Broadmoor and other special hospital patients changed radically in 1999, we of course want to establish the circumstances and see if any lessons can be learned.

In hindsight he should very obviously not have been appointed. Had anyone involved in the appointment been aware of allegations of abuse against Savile, we would not have expected him to have been appointed.

The DoH is the latest organisation to become embroiled in a scandal since ITV1's "Exposure" screened a documentary in which five women alleged they had been abused by Sir Jimmy.

Scotland Yard said it had revised its estimate of the number of likely victims to be about 60.

So far 12 allegations of sexual offences have been officially recorded but this number is increasing, police said.

Metropolitan Police detectives are in contact with 14 other forces as the number of allegations against the former DJ continues to rise.

Childline founder Esther Rantzen
Esther Rantzen has been dragged into the abuse claims controversy Credit: David Parry/PA Archive

The BBC was also sucked into the scandal after it emerged that "Newsnight" abandoned an investigation into Savile and the organisation come under fire with allegations that staff were aware of the "Jim'll Fix It" presenter's behaviour and failed to take action.

The ITV documentary on Sir Jimmy also included allegations that he targeted young hospital patients at Stoke Mandeville in Buckinghamshire and Leeds General Infirmary.

ITV News speaks to braodcaster Esther Rantzen about the Savile abuse claims:

Childline founder Esther Rantzen was dragged into the controversy today when The Sun newspaper claimed she had been told of rumours about the abuse 18 years ago by campaigner Shy Keenan.

But the veteran broadcaster said she could not recall a conversation with Ms Keenan and that, while she heard rumours about Sir Jimmy's behaviour, she never heard or saw any evidence, and would have acted upon it if she had.

Ms Rantzen said:

I don't mean any disrespect to the lady but I don't remember any conversation with her.

I have had a great many conversations with people over the years and whenever possible I have investigated what people told me and told the police and social services.

I never heard anything from a child or from anyone who worked with him. The rumours I heard were from people who never met him and they could have easily been as false as they were true.

If we had any sort of evidence we would have reported it immediately to the police. Nobody I know would have dreamed of covering up this crime.

The lady in The Sun only had rumours to go on. She did not have any evidence. I hope if she did have evidence that rather than telling me she would tell the authorities.

BBC director-general George Entwistle
BBC director-general George Entwistle announced that two inquiries would be launched into the Jimmy Savile abuse claims Credit: Steve Parsons/PA Wire

Last night, BBC director-general George Entwistle offered a "profound and heartfelt apology" to the alleged victims of Sir Jimmy as he announced that two inquiries would be launched.

One will look into whether there were any failings over the handling of an abandoned "Newsnight" investigation.

A second independent inquiry will look into the "culture and practices of the BBC during the years Jimmy Savile worked here", Mr Entwistle said.

Speaking at a press conference at New Broadcasting House in central London yesterday, Mr Entwistle said:

As the director-general of the BBC I have made clear my revulsion at the thought that these criminal assaults were carried out by someone employed by the BBC and that some may have happened on BBC premises as well as, we now discover, in hospitals and other institutions across the UK.

I have one thing to repeat - that is a profound and heartfelt apology on behalf of the BBC to every victim.

It is the victims, these women who were subject to criminal actions, who must be central in our thoughts.


text:
Live updates

Rothko painting will take '20 months and £200,000 to restore'

Gregor McKinley, prosecuting, said:

Sotheby's has given Tate Modern a verbal estimate of pre-damage value of approximately between £5 million to just over £9 million.

The work required to restore this picture will be complex and lengthy.

Complications to this work include the unique painting technique used by the artist and the fact the ink used by Mr Umaniec has permeated the paint layers and the canvas itself.

Mr McKinley said work to restore the painting will take about 20 months and cost "something around £200,000."

Gareth Morgan, defending, said it would take a "significant amount of effort, expert effort at that" to restore the "important, valuable piece of art".

Paintings by Russian-born artist Rothko often fetch tens of millions of pounds.

Judge: Art vandal's actions were 'deliberate and planned'

Judge Roger Chapple, at Inner London Crown Court, told Umaniec: "Your actions on the 7th of October of this year were entirely deliberate, planned and intentional."

He said it was "abundantly clear" that Umaniec was "plainly an intelligent man" and told the court he had described Rothko as a "great painter" in a letter he had written to him.

The judge also said the incident had led to galleries reviewing security arrangements at a cost to themselves and the taxpayer.

"The effects of such security reviews is to distance the public from the works of art they come to enjoy," he said.

Rothko defaced

Mark Rothko's paintings sell for tens of millions of pounds Credit: AP/Press Association Images

Police are hunting for a vandal who walked into the Tate Modern art gallery and defaced a valuable painting by Mark Rothko.

The visitor daubed black paint on "Black on Maroon" during a visit to the gallery yesterday afternoon.

The vandalism to the Rothko painting "Black on Maroon" Credit: Tim Wright/Twitter

Eyewitness Tim Wright posted on Twitter:

"This guy calmly walked up, took out a marker pen and tagged it. Surreal. We gave a description to the gallery. Very bizarre, he sat there for a while then just went for it and made a quick exit."

Earlier this year, Rothko's Orange, red, yellow was sold for £53.8 million - the highest price ever paid for a piece of post-war art at auction.

The 1961 painting went under the hammer at Christie's in New York.

Rothko's "Orange, Red, Yellow" which sold for £53.8 million earlier this year Credit: Ian Nicholson/PA Archive/Press Association Images

Today's top stories


text:
Duchess opens military medical centre

The Duchess of Cornwall, has been in North Yorkshire to officially open a new multi-million pound medical centre for military families.

Flodden remembered

Commemorations mark the 500th since the Scottish and English armies met at the battle of Flodden in north Northumberland.

Live updates

Pictures: Princess Anne in South Shields

Mike Dickson, MD of Dickson's butchers, welcomes the Princess Royal to South Shields. Princess Anne is visiting butchers at Dickson's to mark the company's 60th anniversary.

The Princess Royal Credit: ITV
Princess Anne is greeted Credit: ITV
Princess Anne at a South Shields meat factory Credit: ITV
South Shields Credit: ITV
The press wait Credit: ITV

Princess Royal on North East visit

HRH The Princess Royal Credit: ITV News

The Princess Royal will be visiting South Tyneside today.

She'll be in South Shields to inspect a butchers shop which is celebrating 60 years in the business,

Princess Anne will then officially open the Mission to Seafarers' newly refurbished Holborn House premises in Mill Dam, South Shields.**

*Finally The *Princess Royal will unveil a commemorative plaque to mark the opening of the £3m Marsden Road Health and Wellbeing Centre in South Shields.

Watch a full report of today's royal visit on ITV Tyne Tees at 6pm today.

Duke turns cook in Sunderland

Prince William joins cookery lessons at homeless charity Credit: Andrew Yates/PA Wire

The Duke of Cambridge got his hands dirty as he helped to prepare a chicken curry during a visit to a centre for young homeless people.

Prince William on visit to homeless charity Credit: Andrew Yates/PA Wire

Prince William was visiting Centrepoint's Sunderland base where he was hearing about the challenges faced by young people as they try to rebuild their lives.

During the visit he donned an apron and joined in with a cookery lesson.

'Harry's no different to anyone else on trek'

Captain Ibrar Ali, whose right arm was amputated after he was caught up in a roadside bomb explosion in Afghanistan in 2007, said he felt both nervous and excited about the South Pole challenge ahead and described Prince Harry as a "great team member"

As we've said throughout, he's a great team member and just fits in really well so no different to anyone else.

– Captain Ibrar Ali

Read: Prince Harry leaves UK for gruelling Polar charity trek

'We have the mental strength to do charity trek'

Captain Ibrar Ali who is taking part in the Walking With The Wounded charity polar trek with Prince Harry admitted there will be days when the teams will be "tested" but says he believes they have the mental strength to overcome the challenges

Read: Prince Harry to embark on gruelling polar charity trek

Load more updates


text:
Workers use booms to contain chemical spill

The latest pictures appear to show that workers have used booms to set up a perimeter in the waters of the Mantua Creek to contain any chemical spill.

Workers appear to have set up booms in the water to contain any chemical spill Credit: REUTERS/Andrew Burton
Derailed freight train cars sit semi-submerged in the waters of Mantua Creek in Paulsboro, New Jersey Credit: REUTERS/Andrew Burton

Chemical leak after train derails

A rail bridge has collapsed over a creek in the US state of New Jersey, causing a freight train to derail and to spill hazardous chemicals. 18 people are being treated for breathing difficulties.


text:
IDC: Total PS3 sales top Xbox 360

The research firm said Sony passed Microsoft in December, despite the the Xbox launching a year earlier

By Jay Alabaster, IDG News Service |  Personal Tech

Sony's PlayStation 3 game console passed Microsoft's Xbox 360 in total sales in December, according to a report from research firm IDC.

The Japanese company has now sold about 77 million PS3 consoles worldwide, versus 76 million Xbox 360 consoles sold by Microsoft. The PS3 has pulled ahead despite being on the market for a shorter time - it went on sale in late 2006, about a year after the Xbox 360.

Both consoles are nearing the end of their lives as flagship products, with speculation growing as to when their predecessors will be released. Nintendo, which began selling the Wii in 2006, launched the next-generation Wii U late last year.

IDC said the next line of consoles, known as "eight-generation" in the industry, will provide a boost for game developers.

"With the advent of eighth-generation consoles, starting with the Wii U, historical norms strongly imply that game disc revenue will stop bleeding in 2013 and rise substantively in 2014," the research company said in a release.

Profits from the consoles themselves will take far longer to materialize. Sony famously went through years of losses before the PS3 became profitable, and both it and Microsoft have suffered through hardware and software issues as their consoles matured.

Sony has long been rumored to have its next-generation console in development, but executives have repeatedly said they are pleased with the performance of the PS3. At the International CES electronics show currently underway in Las Vegas, Sony CEO Kazuho Hirai declined to say anything specific when asked about a possible new console.

IDC said the growing wave of alternatives to traditional game consoles, which includes games on smart TVs and Android-based gaming devices, is unlikely to affect the market anytime soon. At CES, Nvidia announced its Project Shield, a handheld gaming device, and mini-PC maker Xi3 has showed a small game system that works with Steam, the game distribution platform from U.S. software firm Valve.

The estimations by IDC are in line with recent sales figures released by the companies. Microsoft has said that as of September 2012 it sold 70 million units of its gaming device, while Sony has announced it sold 70.2 million. Nintendo sold over 97 million Wii units through the same month.

One factor in Sony's favor is Microsoft's failure to achieve strong sales of its gaming device in Japan. The PS3 has sold 8.7 million consoles in the country, compared to 1.6 million for the Xbox 360, according to Famitsu, a respected local publisher.

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Spoilers - Week of June 11

Avatar for terreinarkansas
iVillage Member
Registered: 10-05-2000
Spoilers - Week of June 11
Sun, 06-10-2012 - 11:03am

Fenmore returns to Genoa City

Nick worries when Phyllis doesn’t answer her phone

Arriving at the apartment, Nick finds his bride helpless on the floor

Nick calls 9-1-1 in a desperate panic

Phyllis miscarries before the squad arrives

Nick and Phyllis are devastated

Phyllis accuses Daisy of causing her loss

The guests are alerted by text that the wedding has been canceled

Consternation ensues

Daniel finds Daisy at the coffee house and tells her the wedding is off

Daisy does her best to act surprised

Daniel gets a text from Nick about the miscarriage

Daisy tries to explain what happened

Daniel doesn’t believe his wife

Nick wonders if Daisy assaulted Phyllis

Phyllis wonders if she is being punished by karma

Unaware of Phyllis’s true past, Nick brushes aside his wife’s crisis of conscience

Nick and Phyllis go ahead with the wedding

Read more:


text:
Using Your New Signature

Avatar for vegiemama
Community Leader
Registered: 01-06-2000
Using Your New Signature
Wed, 10-24-2012 - 6:01pm

Here is a thread explaining how to change your font color, size, and other aspects of your text, for either posts or signature areas.

Homeschooling mom to DD15 & DS11

CL of Homeschooling, Signature Showcase, Ectopic Loss, and Fertility Charting


text:
WATCH: Jennifer Lopez Bursts into Tears After Eliminating 'American Idol' Fan Favorite

The judge is left inconsolable after she breaks the news to contestant Chris Medina that his Idol dreams are over

American Idol might not have the brutal honesty and scathing criticism of Simon Cowell this season, but it's as dramatic and tear-filled as ever. On Wednesday night's two-hour episode in Vegas, first-year judge Jennifer Lopez couldn't contain her emotions after the elimination of fan favorite Chris Medina.

"I just don't feel like I told him in the right way," the 41-year-old singer-actress sobbed. Steven Tyler and veteran judge Randy Jackson repeatedly reassured Lopez that she did let Medina down in the best way possible. "You just chose perfect words," Tyler said.

The eliminated contestant stole the hearts of the judges and viewers alike with the heart-wrenching personal story of his fiancée, Juliana Ramos, and the devastating brain injuries she suffered during a car accident. After Medina's soulful audition, the 26-year old barista brought in Ramos, paralyzed and unable to communicate by conventional methods, to meet the judges.

Since that moment, America has been captivated by Medina's strength and devotion to his fiancée, but unfortunately the judges weren't impressed enough by his talent to vote him into the next round. Following his lackluster performance of The Beatles' "A Hard Day's Night," it was J-Lo herself who had to let Medina know he wouldn’t be returning to the Idol stage.

"It honestly breaks my heart to say this, but you did not make it into the top 24," Lopez said in a quivering voice. Medina thanked the judges graciously, hugged Ryan Seacrest goodbye and seemingly took his rejection in stride. Watch for yourself below!

J.Lo appeared more shaken up than Medina and had what Seacrest described as an "unprecedented meltdown." "OK," she said, wiping away her tears. "I don't wanna do this anymore." This diva might turn on the waterworks every now and then, but she's a veteran performer and knows the show must go on.

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Mel Gibson Says Oksana Tapes "Were Edited"

Mel Gibson swears he's not the monster his ex Oksana Grigorieva has made him out to be. In a new interview obtained by Deadline.com, the Lethal Weapon actor says, though he regrets how he acted towards the mother of his child, he feels betrayed, as well.

"Who anticipates being recorded? Who anticipates that? Who could anticipate such a personal betrayal?" Gibson said.

Claiming the angry sound bites that flooded the Internet "were edited," he says he "never treated anyone badly or in a discriminatory way based on their gender, race, religion or sexuality -- period."

Gibson ultimately pleaded no contest to hitting Grigorieva, with whom he has a 1-year-old daughter, Lucia.

"You have to put it all in the proper context of being in an irrationally, heated discussion at the height of a breakdown, trying to get out of a really unhealthy relationship," Gibson says. "It's one terribly, awful moment in time, said to one person, in the span of one day and doesn't represent what I truly believe or how I've treated people my entire life."

He claims he was able to "end the case and still maintain my innocence."

"I could have continued to fight this for years and it probably would have come out fine," he says. "But I ended it for my children and my family. This was going to be such a circus. You don't drag other people in your life through this sewer needlessly, so I'll take the hit and move on."

Gibson acknowledged that there were legal matters "still pending" and wouldn't confirm the $16 million settlement Grigorieva was rumored to receive.

"Everybody has a dog in the fight but me, oddly enough," he said. "I haven't got a lawsuit out on anyone because I think it's extremely...You have to think about your children. That's all there is to it. I can't really discuss this. There are a lot of delicate and sensitive issues and I don't want to be the cause of grief to any of my children or to friends or family or associates on either side because it's a matter that should be dealt with."

Though he's under a court order not to speak about the case, the actor says he likes to think he'd still choose to "stay mum."

"It doesn't do any good (to air the dirty laundry publicly)," Gibson said. "Maybe, when this is all over and hopefully, justice is achieved, maybe I could say something. But I'd never want to leave anything lying around that would...A lot of damage has been done. I don't want to add to it."

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Rhythm of the Night

(7 Photos)

Hilary Walke on Nov 12, 2008 at 10:50AM

chime in now
  • 2 of 7

Rhythm of the Night

Next Up: Which Is Worse? The Tailgating Edition
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Mix It Up

While you want to feel confident, it’s always good to push yourself past your comfort zone and try new styles from time to time to work different muscle groups. Irish dancing helps strengthen your legs and belly dancing works your core. If you want to practice before showing off your steps during a night out on the town, find classes in your area that specialize in different genres of dance.

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Yes, There Will Be Nudity: What to Expect in Season 3 of 'Girls'

Lena Dunham responded to criticism about the show's naked scenes. But if that's all you're focusing on, you're missing the best parts of the show

Girls has become a phenomenon for its realistic portrayal of 20-something ennui in new millennium Brooklyn. There's awkward sex and casual sex and revenge sex. There's also complicated relationships between boyfriends and girlfriends and best friends and the ever-present neurosis of what am I doing with my life, but as the comedy prepares to enter its third season on Sunday, one critic chose to focus on the show's liberal use of nudity. That critic subsequently received a verbal takedown by Girls producers Judd Apatow and Jenni Konner and series creator/star Lena Dunham.

Here's the full question, asked by a reporter during a Q&A session with the Girls cast and crew at the Television Critics Association press tour on Thursday: "I don’t get the purpose of all the nudity on the show -- by [Dunham] in particularly. I feel like I’m walking into a trap where you go, 'Nobody complains about all the nudity on Game of Thrones,' but I get why they do it. They do it to be salacious and titillate people. And your character is often nude at random times for no reason."

Apatow immediately chided the critic. "That was a very clumsily stated question that’s offensive on it’s face, and you should read it and discuss it with other people how you did that,” he said. “It’s very offensive.”

Konner said the question had sent her into a "rage spiral" over the "idea that you would talk to a woman like that and accuse a woman of showing her body too much. The idea it just makes me sort of sick.”

Dunham was more diplomatic in her response, saying the nudity is "a realistic expression of what it’s like to be alive." Then she added this zinger: "But I totally get it. If you’re not into me, that’s your problem and you’re going to have to work that out with professionals.”

For everyone who is on board with Dunham's dedication to authenticity, Season 3 promises to be the show at its best: raw, complicated and darkly funny. Here's what fans can expect. (Warning: Spoilers ahead!)

Hannah (Dunham) and Adam (Adam Driver) are living together! And happy! (Well, relatively.)

Marnie (Allison Williams) gets dumped by Charlie (Christopher Abbott, who abruptly left the series). She really doesn't take the split from her suddenly successful college boyfriend well.

Jessa (Jemima Kirke) is back! But she winds up in rehab.

After her breakup with Ray (Alex Karpovsky), Shoshanna (Zosia Mamet) decides to redefine herself. She gets in touch with her inner Samantha and sleeps with as many men as possible.

Girls Season 3 premieres Sunday at 10 p.m. ET on HBO.

Amber Ray is the Deputy Entertainment Editor at iVillage. Find her on Google+ and Twitter.

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Discussion Archive: March 2009

30 Mar 2009 - 12:50pm
5 years ago
2 replies

New local group in Porto Alegre / Brazil

Is there anyone around living in Porto Alegre interested in joining a local group? The idea would be gathering people interested in learning together, sharing experiences and certainly meeting at some local pub from time to time J

André Rabelo

30 Mar 2009 - 12:38pm
5 years ago
7 replies
Yann Allin

Expandable windows

Hi Everybody,

How would you call the widget used on the Sony home page :
http://www.sony.com/index.php ? Achorion, expansible Windows ?

And what about its usability ???

30 Mar 2009 - 11:46am

Why "vs."? Why not both? Command line vs. menu driven interface

Jared Spool wrote:
> If you really want to get Old School, in 1985, at Symbolics
> (http://en.wikipedia.org/wiki/Symbolics), we had a combined window-based
> and command line system. (You can see what a screen looked like here:
> http://is.gd/oE1s)

(I'll save my Symbolics fanboying for later... :-)

I still don't get why it has to be "cli VERSUS gui", when each has its

30 Mar 2009 - 11:34am
5 years ago
14 replies

Command line or GUI

hi all

I was wondering what could be the possible circumstances where a command line interface would be more suitable or better than a GUI.

I am working on redesign of a product having a command line interface and as of now it seems users are pretty comfortable with that.

any thoughts ?

Check out the all-new Messenger 9.0! Go to http://in.messenger.yahoo.com/

30 Mar 2009 - 9:52am
Sean Pook

JOB: iPhone Graphics Developer; LA; Recruiter; Full Time

£Senior + very good benefits

Ideal profile: Graphic design /visual art background, mobile UI development, iPhone application development

It's not often a chance comes along to develop visuals and graphical for one of the world's most fashionable devices - the iPhone.

30 Mar 2009 - 9:41am
5 years ago
5 replies
Jarod Tang

Wood gatherers, boat architects, or sailing experience designers?

Hi David,

IMHO, what Joshua request is also quite important . For a association like
IxDA, it at least should do more than coffee time talking ( while most guys
love the coffee time talks),

1. enable more creative case based discussing ( but if there's consciously
mediated case analyze and arrangement )

30 Mar 2009 - 8:49am

IxDA NYC – Tues, Mar. 31 – Marc Rettig - How to Change Complicated Stuff (e.g., the World)

In the midst of a global conversation about change, many designers are
pondering their own impact in the world. How does our experience in software
interfaces, web sites, and physical products prepare us to address the
profound issues humanity is facing? These issues involve many complex
systems, systems too big to fit into the scope of any single company or

30 Mar 2009 - 8:46am
5 years ago
4 replies
Mark Schraad

roles within a start up

This is just one person's perspective... specific to the narrow niche of
tech start ups, but the perception held is still valid (we tend towards deep
instances over aggregates don't we?). As an interaction designer, user
experience designer, information architect or just a designer... where do
you see your place in this picture?

The Hat List

- Visionary/Architect. Idea generation, shape features, repositioning,
market fit, competitive landscape, research.
- Lead Developer(s). AKA Hackers. A good place to have a pair of jelled

30 Mar 2009 - 8:39am
Janna DeVylder

IxDA's Mission

"We believe that the human condition is increasingly challenged by poor
experiences. IxDA intends to improve the human condition by advancing the
discipline of Interaction Design.

To do this, we foster a community of people that choose to come together to
support this intention. IxDA relies on individual initiative, contribution,
sharing and self-organization as the primary means for us to achieve our

IxDA's mission is NOT to exist for its own sake.

30 Mar 2009 - 6:42am
5 years ago
3 replies
Dave Malouf

The People's Front of Design (was JJG's IA Summit 2009 Keynote)

Great clip. I love it!!!

look at my response to Josh. What is funny is that as the situation
subsides, people are chiming in with messages like this.

It shows me that people don't get it. Arguing is not destructive.
Arguing is learning. It is sketching in language.

The most obvious brilliant examples in this conversation for me were
from Jon Kolko and Chris Fahey. The energy created through the
passionate back & forth is not without use. It is a means of working
out difficult issues, which are very hard to express.


text:
Kaede Fuyutsuki race queen turned av

Kaede Fuyutsuki 冬月かえで is a pretty 20 year old av idol from Osaka  She’s appeared in over 33  DVDs since her debut in 2007. She was previously a race queen for KZ racing Factory before entering the av world.  Many of her fans think she has a resemblance pretty Japanese fashion model and actress Nozomi Sasaki (bottom)

See more photos of Keade Fuyutsuki at her blog here.

Kaede Fuyutsuki Videos

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  1. Pro Says:

    She does look a little like Nozomi

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Final word on the year’s best reading

Okinawan music rhapsodized, bloody battles retold, thrilling tales unleashed and Japan's gloom exposed — our favorite books of 2010

by David Cozy

In making available this account of Japanese who are forgotten, by an author who, in English, is unknown, translator Jeffrey Irish has done us a tremendous service. Anyone interested in how things used to be in rural Japan will want to read ethnologist Tsuneichi Miyamoto’s tales of his travels on foot up and down the archipelago, and will relish the stories he gathered. The past, we learn, really is a foreign country. Miyamoto’s journey into that foreign place, his visits with its forgotten people, exquisitely told and exquisitely translated, goes onto the short shelf of essential books about Japan.

THE FORGOTTEN JAPANESE: Encounters with Rural Life and Folklore, by Miyamoto Tsuneichi. Translated by Jeffrey S. Irish.
THE CHANGELING, by Kenzaburo Oe. Translated by Deborah Boliver Boehm. Atlantic Books, 468 pp., £19.99

Kenzaburo Oe’s “The Changeling” is the work of an author who understands his medium and knows how to make it sing. Not atypically for Oe, the novel is autobiographical. It circles around the suicide of a successful filmmaker called Goro, who happens to be the brother-in-law of a well-regarded novelist. (Juzo Itami, who committed suicide, was Kenzaburo Oe’s brother-in-law.) It leads from that filmmaker’s death, with leaps backward and forward, to a birth, and, along the way, visits biblical exegesis, Maurice Sendak, nationalist politics, film, art, theories of the novel, and much besides. It is riveting from first page to last.

FOREST OF EYES: Selected Poems of Tada Chimako, by Chimako Tada. Translated and with an introduction and notes by Jeffrey Angles. University of California Press, 164 pp., $19.95 (paper)

Chimako Tada’s “Forest of Eyes” is a superb collection of poetry. It is a delight to find a poet who understands that a successful poem calls upon “not only the senses and the emotions but also the brain’s capacity for performing intellectually delicate work.” One may prefer certain things Tada does to others, but will be astounded at how much she does brilliantly. Even forms that one may have thought exhausted such as the haiku and the tanka are revivified. This is a poetry collection that keeps one turning pages. How, we want to see, will Tada will astound us next.

David Cozy teaches at Showa Women’s University, edits the reviews section of Kyoto Journal, and feels especially grateful, this year, to the world’s literary translators.