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Tuesday, 8 May 2012

News Articles & Publications A good book is the best friend: books open pathways to new worlds. Children who don't read perform more poorly in school and miss out on a profound source of pleasure and inspiration

Books are main characters in the Schenaker house. Every night -- and at any time of the day on weekends -- parents Debra and Michael curl up with their three children to lose themselves in the smooth pages. They sip hot chocolate, perhaps passing the book around, the adults and older children each reading a few pages aloud. Together they have read books that are worlds apart in style and content: Rudyard Kipling novels, Winnie--the-Pooh stories, C.S. Lewis fantasies, Jack London adventures.
"Books fire the imagination, unlike watching the screen, where it's someone else's imagination" Debra says. "When you're reading a book, you have to fill in all the blanks, and I think it does more for your synapses to fill in the blanks."
There is power in the written word, reading specialists and educators agree. Reading presents children with a wealth of ideas and experiences and can model expressive, elegant writing. It is a cornerstone of school success, a skill and passion worth nurturing and supervising.
In fact, reading ability accounts for 90 percent of success in content areas, says Reid Lyon, a National Institutes of Health research psychologist and an adviser to President George W. Bush on early-childhood development and education. After grades three or four, Lyon says, "children's vocabulary is much more reliant on written interchange rather than oral interchange, and most of your vocabulary on college tests comes from reading."
In addition, children who don't read "not only fail in school, but also drop out in substantially higher rates and tend to get in trouble with the law" Lyon adds. That dropout rate, emphasized in a 1993 National Longitudinal Transition Study conducted by SRI International in a granted program, was 38 percent for children with a learning disability but only 25 percent for children who experienced no compromise in reading skills.
"If, by the end of high school, children are not reading, then they are at much greater risk of not completing high school or of [not] graduating than their non-reading-disabled peers," says Sheldon Horowitz, director of professional services at the National Center for Learning Disabilities, a nonprofit education organization headquartered in New York.
Beyond the tangible benefits, reading is a profound source of pleasure that can be shared between parents and children, book advocates say. "Kids value what they see their parents valuing when they're little;' says Lee Galda, a University of Minnesota professor who specializes in children's literature and language arts. "If you really want to make sure your children value reading, you have to spend time on it. Read with them, not just to them. You're choosing to turn off the TV, not talking on the phone. You have a book, they have a book."
Reading takes priority in the home of Andy and Laurel Vogelsang of Arlington, Va. The couple both loved books in their childhoods. Now, she says, they are determined to share the pleasure and power of reading with their two boys, Bennett, 6, and Will, 5.
"I can legitimately say I love to read, so that, in turn, gets them excited about it" says Laurel, the development director for the Capital Children's Museum in Washington. "Reading is an escape, really; it's information-gathering:'
Every night -- as well as frequently during the daylight hours -- Laurel sits down with the boys to read. "It's a staunch routine" she says. "It's pajamas, brush teeth and books." They have tackled chapter books, including some of her childhood favorites, such as E.B. White's The Trumpet of the Swan and Roald Dahl's Charlie and the Chocolate Factory and James and the Giant Peach.
The family also has cultivated several contemporary interests: Rosemary Wells, for example, who writes the Max and Ruby series, and Janell Cannon, author of Stellatuna. In addition, the couple have introduced their boys to the children's page of the newspaper. They also frequent their local library, although Laurel says the children's response is lukewarm.
"We don't go as much as I'd like, and I can't say we go there and the kids are enthralled" she says. "They will gravitate toward Pokemon and Star Wars books."
Many times, not-so-cerebral rifles can serve as bread crumbs that lead children to better books. "We're so demanding of children in a very well-intentioned way, but books should be fun" says Kathleen Odean, a contributing editor for children's literature for Book magazine and author of Great Books About Things Kids Love. "A lot of kids will end up reading good and not-so-good ones. In the same way, adults don't just sit around reading classics. A lot of kids are attracted to lighter reading. Also, a lot of kids, like adults, choose books by the cover, so there's a big visual element."
Nevertheless, better books have more meaning and help children look at the world in a slightly new way, says Odean, who was a children's librarian for 17 years and was chairwoman of the 2001 award committee for the Newbery Medal, presented annually by the American Library Association to the author of the year's most distinguished contribution to American literature for children. Better books more skill fully showcase vocabulary and use grammar more elegantly, which children absorb.
For older children, Odean says, "I'm not dead-set against the series books -- the Goosebumps or Baby-Sitters Club -- because a lot of times those are the books that get kids to like books. The goal for parents and educators is to not let the kids stop there."
Clearly, many parents make a practice of steering their children toward books remembered fondly from their own childhoods. "Yes, parents choose books they enjoyed themselves" Odean says. "Parents can convey the feeling to the child, so it has a high chance of being a book the child would like. I also think it's very difficult to choose books today because there are thousands of books coming out. It's easier to choose books you're familiar with."
Publishers are answering the call, she says, bringing back into print books that baby boomers knew, loved and continue to seek: The Moffats, for example, Gone Away Lake and Magic or Not, to name a few. "If you love something, you want to share it with your children -- you want your kids to experience the same thing" says Galda, the University of Minnesota professor. "But I think if you're stuck there and that's all you do, that's too bad, because each year thousands of books are published, and children's literature is so rich these days."
For help in choosing quality literature, Galda suggests parents turn to children's librarians or teachers who are knowledgeable about children's books. In addition, she says, independent children's bookstores can be wonderful resources.
"The people who work there know the books -- they're not just hired as sales clerks" she says. "If you have one near you, you will get more help than you ever knew you needed. And get to know authors and illustrators that your children like. Make sure you offer a wide range of books -- nonfiction, story and poetry -- and watch to see what they choose and spend their time on"
If you have the money, Galda adds, "having a child own a book that he can call his own is a wonderful gift. It's a way of showing children that you value books because you spent your money on them. You just don't know when a book is going to be a prize possession. By all means go to the library, but having a book that you've loved is a wonderful thing for a kid."
Most important, say these educators and specialists, parents must make a conscious effort to ensure that reading is a family activity. "We have to grasp the moments because of everyone's busy schedules" says Sophie Kowzun, program supervisor for reading and language arts for Montgomery County public schools in Maryland. "You've got to maximize on everything."
She suggests that parents always have a bag of books at the ready. Pull one out at the pediatrician's office, the restaurant. Keep a pile in the car. Just keep reading.
"If children are not practicing reading outside of school, then how are they going to get better?" Kowzun asks rhetorically. "You have to practice -- just like the piano -- in order to get really good at it."

"How can you get your child to like reading? Read out loud," says Kathleen Odean, an editor at Book magazine and a former longtime children's librarian. By reading aloud, parents "can fool a kid into listening and wanting to find out what happens next. It's a great device."
Another strong reason to read aloud is that it models fluent reading and speaking. "Kids hear how it should sound," says Lee Galda, a professor of children's literature at the University of Minnesota. Vocabularies are enhanced when children hear words with which they are not familiar. "Kids learn to define words according to the context in which they're used," Galda says. "Kids come up on new words, and teachers teach them to look at the context and make a guess. They're not meeting the word in isolation on white paper."
Parents can help children learn new words by pausing during a story, Galda says. "While reading, ask your child, `Do you know what that means?' Say, `What a neat word -- exasperated -- she wasn't just impatient, she was exasperated.' Then use it in a context that helps the child understand what the word is."
Having a conversation about books -- not a quiz -- tells parents a lot about their child's interests and learning level. In such conversations, the parent conveys that he or she cares about the character and is engaged in the story, Galda adds.
Another advantage of reading aloud: Children get to hear book language, says Sophie Kowzun, program supervisor for reading and language arts at Montgomery County public schools in Maryland. "It's different than the language we use to have a conversation," she says.
Kowzun recommends that parents initiate a discussion with their child after turning the last page of a book: "`What did you like best? What picture?' It's important to know if the child understood what has just been shared. Find out if the child grasped it or was just confused. If so, you can go back and reread it. In addition, you can always stop during the reading and have the child predict what is going to happen next."
Sheer pleasure of reading aloud is a win-win situation that unites caregivers and children, says Denny Taylor, a professor of literacy studies at Hofstra University in New York City and author of Family Literacy: Young Children Learning to Read and Write. "Books bring families together. Sharing a story is like a cuddly blanket that you wrap around yourself and your child."

News Articles & Publications A Delusion of Satan: The Full Story of the Salem Witch Trials

In searching for the truth about the devils of Salem we shall investigate the demons in all human societies and all human souls," writes Frances Hill in A Delusion of Satan: The Full Story of the Salem Witch Trails (Doubleday, $23.95, 269 pp). It is a lofty ambition, aiming to extend spiritual knowledge into historical writing, and Hill pursues it without pause.
Hill holds Samuel Parris, pastor of Salem Village in 1692, most responsible for the hysteria that sent 19 men and women to the hanging tree and caused several other deaths. Parris used Puritanism's "terrifying absolutes of good and evil" to reduce life in his parsonage to a daily trauma of fear, guilt and suspicion.
According to an account published in 1700, Parris, impressionable 9-year-old daughter, Betty, and his 11-year-old orphaned niece, Abigail, began "getting into holes, and creeping under chairs and stools, and to use sturdy odd postures and antic gestures, uttering foolish, ridiculous speeches." A doctor suggested the girls were "under an evil hand" and a neighbor, Mary Sibley, urged Parris, Caribbean slave couple, Tituba and John Indian, to bake a "witch cake" containing Betty and Abigail's urine. The plan was to feed it to the dog and see if the animal would act strangely.
Parris discovered the scheme and denounced Sibley from his pulpit with a call to arms: "The Devil hath been raised amongst us." When the girls screamed that Tituba's specter was pinching and pricking them, Parris beat the servant to get a confession of witchcraft. In her terror, Tituba tried to mollify her accusers with a partial but dangerous admission. She said her old mistress in Barbados had taught her "some means to be used for the discovery of a witch and for the prevention of being bewitched." Four other girls, seeing Betty and Abigail's fits and the sympathetic attention they were getting, began to writhe, choke and babble. They screamed out the names of two tormentors in league with Tituba: Sarah Good and Sarah Osborne, both outcasts in Salem. Good was a beggar and the weak-witted Osborne was believed to have lived in sin with her indentured servant before they married, an offense punishable by whipping.
Village leaders, including the powerful Thomas and Edward Putnam, filed a complaint with the Salem magistrates accusing Tituba, Good and Osborne of using witchcraft to hurt the afflicted girls. Constables apprehended the three women on March 1, 1692, and at 10 o,clock that morning brought them to the meeting house to be examined.
Chief magistrate John Hathorne--ancestor of Nathaniel Hawthorne, author of The Scarlet Letter --assumed guilt with his very first question: "Sarah Good, what evil spirit have you familiarity with?" When she refused to confess, he told the afflicted girls to look at Good to see if this was the person who had been hurting them. The record states: "So they all did look upon her and ... presently they were all tormented." They twisted their limbs, collapsed, choked and fainted. The three women were jailed and the precedent for convicting on "spectral evidence" was set for the trials to come.
Why did hysteria overwhelm all sense of justice? The accusers felt threatened and disinherited. Indians had killed one in 10 settlers in a 1675 war--more deaths per capita than in any other American conflict--and the colonists were having trouble negotiating a new charter from London, without which they had no legal rights to their lands.
Significantly, Thomas Putnam and Parris had both been deprived of family wealth. In their battle to keep the moral, political and socioeconomic authority that Puritanism granted them, they drafted the emotionally vulnerable: Of the eight girls who screamed out the names of witches, three or four were orphans and two others had lost one parent.
By mid-May, 36 accused witches were in jail. Some were "tied neck and heels" for 24 hours or longer to force confessions. Four died in prison. The magistrates sent Good's 4 1/2-year-old daughter, Dorcas, to the dungeons, where she endured eight months of terror and went insane.
The new governor of the colony, Sir William Phipps, established an ad hoc court to try the accused witches. The trials proceeded just as the examinations had; the girls, fits and descriptions of specters were admitted as evidence.
In June, Bridget Bishop was the first to be convicted and hanged, in part because she had a previous conviction for marital quarreling. Five were hanged in July, and 13 more in August and September. They went heroically to their deaths, enduring the merciless mocking of the crowd as they climbed the ladder to the noose. One man was pressed to death with stones piled on his chest after he refused to give testimony at his trial. Legend holds that his only words during the pressing were "more weights." About 200 men and women were accused and 150 imprisoned.
The witch-hunt ended when the girls overreached by naming Lady Phipps, wife of the governor. On Oct. 3, Increase Mather, the leading Boston minister and politician, delivered a sermon that cast serious doubt on the value of spectral evidence in trying witches. The ad hoc court was dismissed on Oct. 29, but no one was held accountable for the deaths and suffering.
Parris quit Salem Village and his replacement filled a diary, not as Parris did with his imaginary demons, but with observations on the natural world. In this, he prefigured a flowering of the human spirit that another minister in the region, Ralph Waldo Emerson, would achieve 150 years later. Joseph C. Haney is a senior editor at Reader's Digest

News Articles & Publications 'My First Circumcision'


In a few hours, Eileen and I will be leaving this magnificent building -- the tallest all-suite hotel in the world. We will attend rehearsals for tomorrow's show and then we will return to our original hotel, The Millennium Airport Hotel. Sinubukan lang naming matulog dito sa Burj Al Arab kagabi. Tinesting lang baga. Kukwentuhan ko kayo next week.
Tomorrow is also the birthday of my youngest son Jio Sebastiean, Happy Birthday Jio!
"Eat Bulaga" was also here at the U.A.E. when we did a show at Abu Dhabi on Dec. 7 of last year.
A little more than two weeks ago, after a "back" story (the Cebu hospital canister scandal) made the front pages, another startling medical event, this time from La Union, occurred. But unlike the first one which was controversy-laden, this one is praise-worthy. Well, they were both "below the belt" incidents but definitely, this new one is laudable and a winner.
A doctor named Jessie Miranda, a law graduate, and who was once president of the La Union Gay Society (wow, si J.Law naman), is set to establish a record for himself and for San Fernando, La Union -- to be the world's fastest circumciser of the most number of patients in an hour. According to the news, he was able to "finish the penis" of 640 young boys in a little more than eight hours! Wow! He operates using laser -- no stitches, bloodless, painless and most importantly ... payless!
Yes, walang bayad! Parang panata at gift niya sa sarili at sa mga tao sa birthday n'ya. Kahanga-hanga! He will be submitting his documents to the Guinness Book of Records. Miranda's longest circumcision did not exceed a minute. Ibig sabihin, eto na ang pinakamatuling tuli!
Now, I know that some of you are quite queasy and uneasy about the title of this article. Para bang ginawang First Communion? But isn't it when we were younger, the practice was to confess first before you are given communion? And that is what I am going to do right now -- I have a confession -- kung masusunod lang ako, I'll have a second circumcision! Yes, if there's one thing I would like to correct and sacrifice going through again, it's my circumcision! Or, sana hindi na lang ako nagpatuli! True. Ganito kasi 'yun ... tandang-tanda ko pa ...
Long time ago (s'yempre naman 'no), I went to the North General Hospital (I think) ... actually, I'm really not certain now if it was Philippine General Hospital or even San Lazaro Hospital. Basta, ospital s'ya. It was a hot afternoon. I remember it was my cousin Tita Abola who scheduled me for that circumcision. I believe I was even unaccompanied. Aba, ang tapang ko ha. When the male doctor arrived, I was asked to lie down on a leather-covered bed in the clinic. Nakahiga? I was wondering -- akala ko noon ang tinutuli nakaupo lang.
Then I was left alone in the room. I was lying down for maybe ten or fifteen minutes. Then the door opened, and in came the doctor... with about five or six people in tow (later, I learned they were medical students). Then the doctor ordered one to apply anesthesia on me. Then another was ordered to start the operation and cut me. At this point, naliligo na ako sa pawis. Leather ba naman 'yung hinihigaan ko eh. Hindi ako maka-angal s'yempre -- para tanungin kung bakit pasa-pasa sila ng trabaho. Then another one cleaned and dressed my pututoy. I think about two or three were asked to suture me. And in between, they were discussing about the procedure. I believe that what I went through was the longest circumcision in the history of the medical world! Pinag-aralan ka ba naman eh. Eto matindi -- naturally, iba-iba ang pulso nila; iba-iba din ang tahi noong isa duon sa isa. In short, nung natapos, in today's language -- ang tuli ko ay nabalbon! Balahura! Kung baga sa painting, abstract na, interaction pa!
I didn't even have the chance to ask what style of cut they gave me -- if it was German, Israeli or what. Gusto ko lang kasing makalayas agad. But definitely, it was a work by the United Nations!
Ang nasabi ko na lang sa sarili ko, habang lumalakad ako nang nakabukaka at iika-ika, "Pasens'ya ka Joey ... libre kasi eh!"
Yes, my poor Peter, is not as handsome and good-looking like the others but on second thought, baka pag pinaulit ko ito ngayon, mahirap na at baka ma-video pa tayo! 'Wag na nga lang!
Pero salamat na rin to my little friend -- he greatly served his purpose (para bang wala nang silbi ngayon). Thanks for the good times ... and the most important of all ... we are still together!

News Articles & Publications … As ABC's Story on Disney's Pedophile Problem Gets the Spike

If David Westin, the president of ABC News, were to ask the magic mirror on the wall who was fairest of them all, the answer would disappoint him just as it did the wicked queen. Westin, a lawyer with no journalistic experience who took over the news division less than six months ago, already has badly tarnished what conservatives used to regard as the fairest of the TV network-news operations.
He is proving that there is some merit to the claims of leftists who maintain that the capitalists who control news-media companies can and do shape the way the news is covered. The leftists' claims were rooted in their ideology, not based on any concrete evidence of management's meddling in the news-rooms. Marxists, knowing how they would dictate to editors and reporters if they were in control, assume that capitalists must do the same thing.
I found out how wrong they were during the Soviet invasion of Afghanistan. The head of the Committee for a Free Afghanistan, knowing that I was on friendly terms with Leonard Goldenson, the chairman of ABC, asked me to inform Goldenson that a story ABC News was planning to air could jeopardize an important channel of aid to the Afghan freedom fighters. I discussed this with Goldenson. He agreed that would be an undesirable outcome. He said he would see what he could do about it, but it turned out that he could do nothing. He agreed with those who told him that it would be improper, even in this case, to violate the rule that management should not try to influence news coverage.
Tom Murphy, Leonard Goldenson's successor, took a similar hands-off approach, even resisting persistent efforts by Accuracy in Media to get him to direct ABC News to correct a serious error. But now Michael Eisner, the chairman of the Walt Disney Co., is the ultimate boss of ABC News. He has shown that he wants David Westin and the ABC newsroom to respect his wishes. One of his wishes is that ABC News refrain from airing stories that are damaging to Disney. He made this clear on Sep. 29, when Eisner said on Fresh Air, a National Public Radio program: "I would prefer ABC not to cover Disney ... ABC News knows that I would prefer them not to cover [Disney]." Only days later, a story that was to air on 20/20 exposing Disney's lax attitude toward employing pedophiles at its theme parks was killed by David Westin.
The December-January issue of Brill's Content has a detailed report by Elizabeth Stevens on this story and why it was killed. Inspired by a book titled Disney: The Mouse Betrayed, by Peter and Rochelle Schweizer, the story was the work of ABC's veteran investigative reporter Brian Ross. It had been approved by high-level news executives and ABC's lawyers. Stevens says it was "well-sourced" and that it "met the standards of fairness and reportorial backup commonly found in investigative television-news magazine pieces." According to Stevens, the four-month investigation by Ross and his producer, Rhonda Schwartz, turned up new evidence showing that Disney had a worse pedophile problem than the other theme parks that were examined. Disney also had a bad reputation among Florida law-enforcement officials, who were critical of Disney's failure to run criminal-background checks of new employees and not always assisting their investigations of crimes on Disney property.
Ross's story told of a 7-year-old British girl who recently was molested by Jeffrey Bise, a puppet vendor at Disney World. The girl's uncle, a British police officer, confronted Bise and reported the incident to Disney security, who filled out a report and gave the family a few cheap souvenirs. They tried to dissuade the uncle from calling the police. He called them. They came, questioned Bise and got his confession. He is now in prison, no thanks to Disney.
Stevens says Douglas Rehman, a retired officer who specialized in sex crimes involving children, complains that Disney has done less than other theme parks to combat problems with pedophiles. He said Disney was the only theme park that did not agree to work with the Central Florida Child Exploitation Task Force when it was established in 1995.
Stevens does a good job of exposing the contrast between what Westin and other ABC News officials have said in the past about their determination not to allow Disney to influence their news coverage and what they are saying and doing now. She quotes Vice President Richard Wald as having said a year ago that if "selective coverage" of Disney were to occur, "nobody who works at ABC News would stay there." Selective coverage has occurred but Wald, who plans to retire in December, did not advance his departure date in protest. Brill's Content asked 21 ABC News employees if they would feel comfortable working at ABC if Ross' story was killed because of the Disney connection. Two-thirds of them, including Peter Jennings, Barbara Walters, Ted Koppel, Diane Sawyer and Sam Donaldson, refused to comment. None of ABC's wealthy journalists has resigned. That would require something priceless -- character.

Technology Articles & Publications 3G: naughty or nice? PhoneErotica.com generates over 300 million hits per month, and rings up more minutes of use per month than MSN

There is an axiom in technology circles that porn drives technology usage. Pick a category--VHS, video rentals, premium cable, pay-per-view, CD-ROMs, PC games, the Web, chat rooms, broadband, online shopping, etc. Porn has been given credit for the rapid growth of just about all of them. Even VOD owes what little success it's had to naughty content.
Porn's track record as a tech driver has come up again as more new technologies start cropping up. HDTV is one example, although as Wired columnist Brendan I. Koerner once pointed out, porn is a genre where high-def may work against it.
The other big example is next-gen cellular, now that color-screen handsets are mainstream and 3G services are popping up around the world. Many 2.5G operators already offer adult comtent in some form or another, and 3G operators are following suit. Hutchison, for example, has an arrangement with Playboy, which now licenses content to cellcos in well over a dozen countries.
For all the buzz over wireless porn, however, skepticism abounds, and with good reason. Several of them, actually.
The first, of course, is the morality issue. Even in markets where porn is more socially acceptable, like the US, it's still a bugaboo for many cellcos that don't want the bad publicity that anti-porn groups will give them for carrying it. In Australia, Optus is currently in hot water over the revelation of its involvement in a deal several years ago to host porn content and generate international porn traffic for porn company Gilman via Vanuatu--not exactly the publicity it was hoping for with plans to launch mobile adult content services this year.
There's also the device itself. Proponents claim the handset or PDA is a good medium because it's more personal than a desktop--you can view it anywhere, and more discreetly. Critics of mobile porn point to the small screen and say, "No way." Storage demands can also be a problem, though devices like the new photocapable iPod could up the ante considerably--or create expectations 3G can't deliver.
Interestingly, the introduction of handsets with cameras and camcorder features creates some DIY porn opportunities, from sending naughty MMS postcards of yourself to your spouse/lover to sending them to strangers for money. And imagine what you could do with 3G video calls.
The upside is more traffic for the cellco. The downside includes potential illegal activity (like taking pictures in gymnasium locker rooms) or highly unethical incidents like the one reported in India last November, in which a Delhi Public School student took cam-phone video footage of himself and his girlfriend having sex and then, after they broke up, sold MMS clips to his friends for too rupees a clip.
From driver to niche
As for the business case, Yankee Group research analyst Adam Zawel noted in an October report that PhoneErotica.com, a UK-based Web site for mobile users that provides adult pics, video clips and text, generates over 300 million hits per month, and rings up more minutes of use per month than MSN. Zawel also estimates the annual market for wireless adult content could reach $1 billion globally by 2008.
While $1 billion is a nice number, it's a drop in the bucket compared to what mobile operators earn from non-voice services today--and non-voice revenue is still well under a third of their ARPU.
Even so, there is a sort of inevitability to 3G porn, regulatory environments permitting. For one thing, the novelty factor alone will result in some downloads initially. Also, bear in mind that "adult content" is a broad category. It's not all XXX hardcore or even Playboy-level softcore--Page 3-style pics from such magazines as FHM and Maxim also count as "adult content". So do Java game downloads (i.e. strip poker on your PDA) and directory services (i.e. where the good gentlemen's clubs are in town).
The other key thing to remember about mobile porn-apart from the critical importance of access control--is that while porn may be a driver of tech adoption, technology has never become dependent on it. Of all the technologies that owe their start to porn, none of them rely on porn to stay in business today. Case in point: porn titles today account for a fraction of the total home video market. The same goes for CD-ROMs, games, pay-per-view, and whatever VOD services are still out there. Porn may be at the vanguard of new technology, but it's almost always relegated to niche status once the technology in question goes mainstream. 3G will be no different.

Technology Articles & Publications 20 deductions you may have overlooked and shouldn't - plus - tax deductions for small business - tutorial

20 (Plus) Deductions You May Have Overlooked -- And Shouldn't
Even after countless rounds of tax reform, many deductions remain for the self-employed entrepreneur. Remember that if some item, service, or fee is a legitimate cost of doing business, you should deduct it. Don't be swayed by reports that many write-offs are audit targets. Legitimacy can vary from business to business; you have to be honest with yourself about whether a particular expense really is a business expense. And you have to hold on to receipts, records, and notes to document your deductions.
So peruse the following list, see what deductions you didn't take this past year that you could have, take what's coming to you in the coming years, and start keeping good records today.
The obvious stuff. Paper, pens, copying costs, business cards, computer disks, and the like--any supplies, services, or tools that you must have to run your business are eminently deductible.
The home-office deduction. This deduction scares most people away, because it's a haven for tax cheats and a beacon for tax auditors. But anyone who legitimately runs a business out of a home office would be foolish to ignore this deduction--it's worth a lot of money. Does your home office meet IRS requirements of regularity and exclusivity? (You must use the space regularly to run your home-based business, and you must use it for that purpose exclusively--no kids playing games at the computer.) If you can comply with IRS rules, you can deduct real estate taxes, mortgage interest, casualty losses, utilities, insurance, depreciation, painting, and repairs. Just prorate any deduction by the ratio of home-office square feet to total home square feet.
Office furnishings. When it comes to deductibles, you've probably got a lot more than just a desk and a bookshelf. That means curtains, posters, trash cans, clocks, lamps, file cabinets, and anything else you buy for your home office. For most small businesses, up to $10,000 of new furnishings and equipment can be written off in the year that they're purchased (it's called a section 179 deduction), as long as that deduction doesn't produce a loss. Used items, such as a desk and chair, can be depreciated from their value when they entered the business, but they can't be deducted.
Cleaning. Having someone clean your house, including your home office, once every week or two is a luxury I highly recommend. It not only forces you to organize and straighten up regularly, it allows you to deduct a prorated portion of the cleaning bill on your Schedule C. Sorry, you can't deduct any landscaping or yard work, even if you regularly see clients at home and want to make a good impression.
Computer equipment. Of course your computer, printer, and modem are legitimate business expenses, but if you use them for personal tasks you can jeopardize their deduction. Keep a log of business time and personal time on the computer, and prorate your equipment deduction by the percentage of time that it is used for business purposes. If you use the computer less than half the time for your business, you can no longer deduct its cost, and depreciation becomes restricted. In the long run, it's cheaper and easier on the equipment to reserve your system for your business, and use the savings to buy your kids a computer for their video games and school reports--and perhaps for your own personal finances as well.
Phone service. If you use your personal line for business calls, you cannot deduct your basic service, but you are allowed to deduct all long-distance business calls and any service enhancements, like call waiting, that you require just for business. Of course, if you add an extra line and use it exclusively for business calls and fax or modem transmissions, you can deduct its full cost, even if it's a residential line. In addition to providing a deduction, a separate line is often easier to manage and can help you appear more professional.
Telecommunicating. If you use on-line services or bulletin boards for business reasons like finding customers or doing research, you can deduct the portion of your connect and subscription charges that is work related. If you have a special business reason for getting certain premium television channels (such as a journalist who has to watch CNN), you can deduct that, too.
Contributions to retirement accounts. If you haven't set up a retirement plan for 1991, do it today: The sooner you contribute, the more your money grows. For instance, you have until your tax return is due to establish a SEP-IRA (simplified employee pension) for the previous year. In contrast, Keogh plans must be started by December 31. Contributions you make on behalf of employees come directly off of your Schedule C (and reduce self-employment taxes as well as income taxes.) Contributions you make for yourself are taken off of your 1040 form.
Health insurance. If your business is a regular C corporation, you can write off your health-insurance premiums as an employee benefit. If you are a sole proprietor, a partner, or an S corporation owner, you can deduct 25 percent of your health insurance premiums on line 26 of your regular 1040 form, as long as you have no other means of getting health insurance and as long as this deduction doesn't exceed your net business income.
Disability insurance. If you are a C corporation, you can deduct this as an employee benefit, too. Indianapolis certified financial planner F. David Bixler has noted that if your health and disability insurance bills are high enough, they could help make incorporation worthwhile.
Self-employment taxes. This deduction was new in 1990. You can deduct half of your 15.3 percent self-employment tax payments on line 25 of your 1040 form.
Interest. This is tricky, but it's worth learning the nuances, according to Fred Birks, a CPA in the Washington, D.C., firm Birks & Co. If you take the home-office deduction, you can prorate a portion of your mortgage interest and take it on your Schedule C. That saves you some money, because the bottom line on your Schedule C determines your self-employment tax bill. The same goes for a home-equity loan that is used in your business; if you borrow against your house to buy business equipment, you can take the interest on that loan as a business expense. For big borrowers this has an extra benefit: Home-equity borrowing to finance your business doesn't count against the $100,000 cap on interest-deductible home-equity debt.
Gifts to clients. If you brought your best clients a Christmas or New Year's gift like a cheese basket or bottle of wine, that's deductible. Just remember not to deduct more than $25 on each gift.
Entertainment. Be prepared to justify meals and entertainment cost by keeping a log of whom you dined with and what you discussed. And be prepared to swallow 20 percent of the cost of tickets and meals without deducting them. If you entertain business associates in your home, 80 percent of those costs are deductible, too--but this practice may trigger an audit.
Making a good impression. What if you're asked to be on a television show to talk about your business, and you really want to look good? You could deduct payments to a video trainer, who will tell you to wear a blue shirt and a red tie. But you couldn't deduct the shirt or the tie, since you could wear them in other situations.
Maintenance and repairs. You might want to take your compuer and other home-office equipment in for a yearly cleaning and checkup; those would be deductible. Also keep trake of such purchases as toner.
Magazine subscriptions. Your subscription to HOME-OFFICE COMPUTING and any other publications that help you run your business or keep uo with developments in your field are entirely deductible.
Local transportation. You can deduct business miles on your car at a rate of 26 cents per mile for 1990 taxes and 27.5 cents for 1991. You can also deduct bus, subway, and taxi fare for in-town traveling to meetings, offices, restaurants, and stores when you are on a business mission. You don't need receipts for every bus trip or cab fare, but you need contemporaneous records.

Business trips. If you went to Florida for a week to take the kids to Disney World and see your mother, and stopped off on the way to take a client to lunch, you can deduct the lunch, or 80 percent of it, anyway. If you went to Florida for a convention and took your mother to lunch, you can deduct the trip, and 80 percent of your lunch, but not your mother's. There are strict rules about prorating trips when you combine business and pleasure, and if you did go to Disney World, you might see Jiminy Cricket, who would tell you always to let your conscience be your guide.
More and more deductions. Add professional dues, airline-club memberships, special uniforms, child care (even if you work at home), business checking-account fees, continuing-education courses, computer software, collection-agency fees, overnight-delivery charges, and reference books. Happy deducting!

Technology Articles & Publications 2,000 METERS UNDER THE SEA : The telecom industry has gotten undersea cable deployment down to a science. So why are millions of surfers still stranded on the information superhighway at the whim of a fishing boat?

While transatlantic and pan-European cable construction seems to have ebbed after reaching a saturation point in the last year or two, the action now seems to have shifted to the trans-Pacific and pan-Asian domain.
Since around the end of last year, there have been a number of subsea cable landings and service launches in Asia, such as the completion of the redundant leg of Asia Global Crossing's Pacific Crossing-1 trans-Pacific cable.
However, the same time period also saw select subsea cable consortia in high-profile repair mode. Earlier this year, the China-US Cable -- the first trans-Pacific cable directly connecting the US and China -- suffered a major blow as a section off the coast of Shanghai was snapped in two. The event cut off the majority of China's overseas 'Net connectivity and forced carriers with capacity booked on the system to reroute the traffic on to other systems.
Less than a month later, fishing trawlers snapped another section of the China-US cable -- this one a coastal underwater link connecting Shanghai and Shantou, the system's two landing points in China.
The second cut had less of an overall impact on regional traffic flows compared to the first one, but both episodes serve to illustrate that the business of building subsea cables is easy to take for granted -- especially when considering that it's been 153 years since someone first deployed a communications cable underwater.
Obviously, the business has come a long way since then in terms of technology and cost, but after a century and a half of trial and error, the actual act of deploying a subsea cable network has become a fairly straightforward procedure.
As Asia Global Crossing's MD for network development, David Milroy, puts it, "Deploying a submarine cable system isn't rocket science."
Of course, he adds, that doesn't mean it's child's play, either. Indeed, there is far more to deploying a fiber-optic cable system under a few kilometers of water than spooling it out off the back of a boat. In fact, comparatively speaking, that's the easy part.
Choose your armor
According to AGC's Milroy, just the initial planning of a subsea system involves a lot of legwork even before the ships start rolling out fiber into the sea.
"Before you even think about putting a cable system underwater, you have to take a number of things into account, such as the network engineering, what it's made of, where it goes, how it's manufactured," Milroy says. "For example, do you need single or double armor, and for which sections do you need it?
"Typically you'll need a double wrap [armor] for shallow water up to about 1,000 meters," explains Milroy, citing fishing trawlers and ship anchors as the most common hazards to be found at those depths. "If the water is deeper than that, you're pretty safe with single armor, since fishing nets and anchors typically don't reach that far."
K.F. Larm, regional director for Level 3's global submarine division, says that lightweight cables are okay for depths below 2,000 meters, but recommends light armor at depths of around 1,500 meters, where the danger isn't so much anchors and trawler, but sharks.
"If the cable becomes free-floating for some reason and isn't lying flat, the current will move it back and forth, and sharks will try to bite the cable."
(Those who wonder just how much damage a shark could possibly do to a fiber-optic cable are hereby reminded that (a) the optical fiber inside the cable is essentially made of glass, and (b) sharks are known to have a biting torque that measures in the range of several hundred pounds per square inch.)
Another reason for determining armor requirements in advance is that the type of armor used affects how much cable can be carried by a ship at one time.
Captain Frank Kitt of the CS Bold Endeavour -- part of the Global Marine fleet owned by Global Crossing - says that the two storage drums in the hold of his ship can carry between 4,000 and 6,000 km of fiber, depending on the armor thickness. "Obviously, a double-armor cable is thicker than single-armor -- about 46 mm compared to 31 mm," says Kitt. "That may not sound like a big difference, but it is when you coil it up in one drum."
Survey says
Another aspect of pre-planning a submarine system, says AGC's Milroy, is mapping out the undersea terrain.
"You have to do a marine survey, where you're taking a look at the sea bed and looking out for things like mountains and valleys and areas where earthquakes might pose a problem," Milroy explains. "You want to avoid natural and man-made formations and areas where there's plate movement activity. At the same time, you want the cable path to be as straight as possible. You don't want any bends because you risk breaking the fiber."
Even more potentially challenging are the things that most people outside the international carrier business might not associate with subsea systems at all, says Level 3's Larm, who offers a fairly long checklist of items.
"Oil exploration and exploitation areas, military zones, dumping zones, third-party territorial waters and political claim areas are all things to watch out for," Larm says. "You also want to avoid areas where there's heavy fishing activities or dredging. You also want to take things like water currents into account."
Then there's the matter of selecting a landing site. This is not to be confused with getting a license to land an international cable in a market -- which is certainly a key issue, but only for private systems like East Asia Crossing and Level 3's Tiger network, since club cables like SEA-ME-WE-3, APCN-2 and FLAG are the products of incumbent telcos who have had permission to land cables domestically since at least the start of the 20th century.
According to Su Weichou, VP for the Greater China market for Level 3, there are many issues to consider in deciding where to physically land a cable. He suggests keeping the cable away from the local shipping channels. "The reason is that you have to consider your future operation and maintenance plan," he says. "If you run the cable through a shipping channel and it breaks, you have to stop all ships from using that channel while you're repairing the cable."
Su offers Level 3's own experience with selecting landing sites for the Tiger system as an example. "In Taiwan, we couldn't land cable anywhere on most of the east coast because there's a lot of undersea volcano and earthquake activity just offshore," Su says. "Landing the cable on the southern tip presented a backhaul problem because it's too far away from the exchange. We also had to be careful with deploying cable in the Taiwan Straits, because it's a politically sensitive area."
By the book
The bright side is that by the time all of that gets sorted, deploying the cable itself is actually a relatively by-the-book affair. Once the cable itself has been manufactured according to spec, it's loaded onto the ship.
"After the shore ends are put in," says AGC's Milroy, "at both ends you run about 10 to 15 km of cable from the [beach] manhole and tie it off to a buoy, then you basically run the cable between the ends according to the survey."
That survey is loaded into the ship's computers, so the ship is in essence preprogrammed to follow the undersea route plotted out for the cable.
During this process, the cable isn't just lying on the sea bed -- at least not for the whole length of the system, although this was standard practice until at least the 1960s. Nowadays, the cable is buried under the sea bed, offering further protection from fishing boats, anchors and shark attacks.
Burial depth varies according to the situation. Burying the cable becomes optional at depths below 2,000 meters. For those who choose to bury the cable at those depths, a meter under the floor is usually sufficient. In shallower waters (from 1,000 meters and up), burial is virtually mandatory, and a burial depth of 10 meters is strongly recommended, especially as the system gets closer to shore.
The burial process is performed by the self-explanatory cable plow, which is remotely controlled from a bay onboard the ship. So is the ROV (remote operated vehicle), a track-mounted vehicle whose job is to guide the cable to the appropriate place mapped out for it on the sea bed. Both are bristling with video cameras so the remote operators can see the floor and make sure the burial is done properly. The cable plow is typically capable of plowing through solid rock as well as sediment.

Naturally, this is painstaking work -- the ship's speed will usually average between 1 to 2 km per hour, slowing down every 50 km or so when a repeater is about to go over the side -- one reason why cable laying is a 24-hour-a-day operation.
Bandwidth on demand
Despite the massive amount of preparation involved in planning out a subsea cable and the fairly routine nature of deploying it, things do go astray in the execution. Indeed, how to explain the fact that modern technology has given us double-layer armor and the ability to bury cables 15 meters deep under two kilometers of water, yet 20 million Internet users in China can be cut off from every single overseas Web site on the 'Net courtesy of a fishing boat?
Some industry analysts have observed that both cuts occurred near China in areas that are heavy traffic areas for fishing boats that use net anchors heavy enough to sink well below a meter into the sea floor, especially when they are dragged along the bottom. As such, no one could expect a fiber-optic cable to last long in those areas unless it was buried good and deep.
The real shocker in the case of the China-US cable, of course, was that it shouldn't have mattered where the cable was cut, as the system was designed as a redundant loop that would provide instant failover to backup capacity.
That didn't happen because the second leg of the loop hasn't been finished yet because of environmental issues raised in the system's second landing point in San Luis Obispo, Calif., which means that the China-US cable has been operating with no redundancy protection since its service launch in January 2000.
This isn't an unusual thing. The business logic is simple: Why wait for the rest of the system to be operational in 12 months when you could be spending that time selling what capacity you have and earning revenue off the traffic volumes? Essentially, fiber operators are gambling that a fiber cut won't happen until long after the rest of the system s built. The China-US cable club lost that bet, although to be fair, if construction had stayed on schedule, Internet users whose packets were being routed on that system might never have noticed any difference in service quality.
Interestingly, the concept of Sonet/SDH protective rings has been around for over 10 years, yet most subsea cable systems built over the last decade are not built on redundant topologies.
"There are a surprising number of single-shot cables, and other carriers are just now realizing the vulnerability of those systems," Milroy says.
He doesn't mince words when offering his thoughts on why carriers would willingly skimp on redundancy. "The reason no one does it is because it costs more money," Milroy says candidly, who adds that redundancy is a figment of the imagination of many carriers.
"What most carriers do is they buy capacity on multiple cable systems as backup -- the problem is that if a cable actually fails for whatever reason, they have to go through the process of rerouting the traffic from that cable to the other cables, which is why it takes them 10 hours to do it."
RELATED ARTICLE: 153 years of submarine cable history: the highlights
1848 First submarine cable laid across the Hudson River in New York
1858 First transoceanic subsea cable deployed (and destroyed the same year)
1866 The world's first working transatlantic telegraph cable is launched, with a transmission speed of eight words per minute
1867 Invention of siphon recorder speeds up subsea telegraph transmission to 10 words per minute
1870s Duplexing becomes widely used.
1880 Transatlantic subsea traffic now averages 1,500 messages per day in each direction
1902 The first trans-Pacific cable is completed between the US and New Zealand
1955 The world's first amplified cable, TAT-1, is deployed across the Atlantic
1988 TPC-3, the first fiber-optic trans-Pacific cable, goes online
Source: Pacific Telecommunications Review, 3Q00
RELATED ARTICLE: FIX THIS! The art of cable O&M
Pop quiz: You are the owner of a multi-billion-dollar submarine fiber-optic cable system. A fishing trawler's net snags one of your cables and drags it until it snaps, causing a traffic outage that is costing you millions of dollars a minute. What do you do?
If your system is built with a redundant architecture, the one thing you don't do is panic, says Asia Global Crossing's David Milroy. "If you've got a ring system like we have, you're not so pressured to get it fixed."
Pressure or none, the first step is to determine the physical location of the break. "We use differential GPS to keep track of where the repeaters are, as well as the cable itself," says Milroy. "So if there's a break in the cable, we can find it. Our network operating center can give us the exact location by tracking how far the impulses go before they stop, and the GPS gives the maintenance ship the exact physical location on the surface."

The next step is to notify the O&M provider, who keeps a dedicated fleet of ships ready to go for just such an occasion. Of course, it's impossible to know where a cable cut might happen, but Christian Reinaudo, president of the optics division of Alcatel -- which provides O&M services with its fleet of 12 ships -- says it is possible to make an educated guess.
"Usually cables get cut close to shore, fortunately, so you do have a fair idea of where it's most likely to happen," Reinaudo says. "So we locate our ships close to those risky zones."
Once the ship arrives on the scene, which can take as long as a few days, depending on the location of the break, the crew drops the subsea cable ship equivalent of a tailhook into the water, which catches the cable. The severed ends of the cable are then pulled to the surface and hung on buoys, AGC's Milroy explains, with the cut ends brought onboard and spliced to a new length of cable that will run between them. "Obviously it's impossible to splice the original two ends back together, because the cable is pretty taut to begin with," he says.