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Tips for writing a great professional essay

When asked to write an essay, most people would freeze. People make it a difficult prospect, by over thinking what they have to do. As a result, their mind would blank out, freeze and they would end up with a black piece of paper.

Nevertheless, someone with a decent command over English language would find essay writing an easy task. However, you are required to follow some simple guidelines. Writing an essay, thesis, novel, textbook and more require a particular structure. However, the structure is not embedded in stone. You can take advantage of few essay-writing forms offered at your disposal. For novice writers, the basic involves six different essay writing steps or actions.

  1. Choose a subject that personally interests you.
  2. Prepare a short outline to help you organize your thoughts.
  3. Write a short introduction.
  4. Using outline as your parameter, write your thoughts on paper.
  5. A summary is imperative.
  6. Editing and re-writing your essay.

For those who do not have a natural talent for writing, the aforementioned points would assist them in writing a presentable essay.

Now, that you know how to write an essay, you should be ready to take the initial step. However, the difficult point is to decide on the kind of essay to write. However, while choosing the right essay, it is imperative to understand the difference between the different kinds of essays. Find below some of the common kind of essays, which would assist the students immensely.

  1. Contrast and Comparative Essay

This particular kind of essay writing involves two subjects. The writer has to identify their differences and similarities. However, a good comparison essay would encompass a legitimate basis for comparison. The information has to be catchy and focused. It is imperative that the purpose is clear when making a comparison between two subjects.

  1. Argumentative or Persuasive Essay

An argumentative or persuasive essay would comprise of a position or claim per se the subject, for the purpose of argument. The essay comprises of well-thought arguments regarding controversy or claim, expert opinions and statistics. However, the issues should be discussed using both perspectives. The argument has to be exact, focused and clear.

  1. Descriptive Essay

This kind of essay writing aims to cater a dramatic picture of a particular event, person, object or place. The essay would offer the reader a brief detail of the subject described.

  1. Narrative Essay

This kind of essay writing involves a sequence of events or a story. The essay incorporates a definitive viewpoint of the author. However, the essay aims to offer the reader with sensory and specific details. However, the verbs used must be precise and flamboyant.

  1. Evaluation Essay

This kind of essay writing form aims to provide the reader with a kind of judgment on particular services, ideas, places and so on. However, the basis for this judgment has to be based on clear-cut criterion. The essay must comprise of statistics and facts, in order to ascertain noteworthy evaluation and analysis.

  1. Definition Essay

This kind of essay writing style demands the writers to offer its readers the meaning of the term in a manner that stretches beyond objective definition. The writers are required to be more focused with their writings. Their writings should offer the exact meaning as provided in reference sources by www.domyessay.net.

 

Tax Payments: Questions & Answers

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It doesn’t matter if you own a business or work for someone else, paying taxes is an essential part of life. You cannot avoid paying taxes. Not paying your taxes can result in expensive fines or even jail time, which is why you want to make sure to follow all the laws and processes and file your taxes accurately and on time.

If you’re not an accountant, taxes can be a hard thing to understand. There are so many different rules regarding filing, and there are so many different credits you can claim depending on income, filing status, employment, etc.

Although learning everything about taxes may require you to take some classes or do a lot of research, there are basic questions and answers that most people have regarding their taxes that are answered below. The following are some of the most common tax payment questions and answers.

Q: I want to claim my child as a dependent. Is there an age limit?

Yes, there are certain requirements in place in order to claim your child as a dependent. First, your child must be younger than you. While this may sound silly, the law refers to stepchildren, adopted children and conservatorships.  Second, at the end of the calendar year, your child must be either younger than 19 years old or be enrolled as a student and younger than 24 years old.

Q: Who can I claim as a dependent?

Some people think that a dependent needs to be a child, but this is not true. You are allowed to claim a child or a relative as a dependent as long as they meet certain requirements that are related to relationship with you, residency, income, and financial support you have provided. Spouses can also qualify as dependents depending on the same requirements. Because the regulations are so in depth, it may be a smart decision to use an accountant or accounting package to process your taxes. These individuals or programs can help make filing taxes easier and explain all the items in more detail.

Q: Do I have to claim a child as a dependent in order to file as head of household?

In order to be considered a head of household, you must meet the following criteria:

  1. Be unmarried
  2. Have paid more than half of the cost of keeping up a home
  3. Have a qualifying dependent live in the home for at least half of the year

As for claiming a child, you do not have to claim a child as a dependent in order to file as head of household.

Q: What should I do if I made a mistake on my taxes that have already been filed?

Mistakes happen, and the IRS understands this. The IRS looks over the filed taxes before submitting refunds or other tax-related information. If the IRS catches your mistake, they will reach out to you with specific directions as to what you need to do in order to correct the mistake.

If the mistake is something you noticed that the IRS may not catch, such as forgetting to report all income, you will need to file an amended tax return. This is done by filling out Form 1040X, and you have up to three years to report an amended tax return. Amended tax returns are usually not processed as quickly as original taxes, so if your amendment will result in a refund, do not expect it to land in your bank account for at least two to three months.

Q: I have my own business. What can I deduct on my taxes?

There are many different items you can deduct for business on your taxes, including company vehicles, home office supplies, and even mortgage or rent payments. See a list of deductible home office expenses in order to receive a more detailed list.

Hunger Games stage adaptation announced for 2016

The Hunger Games trilogy is set to be made into a stage show in summer 2016, it has been announced.

The stage adaptation will launch in a purpose-built theatre next to Wembley Stadium in London.

It will be created by Robin de Levita, who was behind a Dutch stage show about World War Two diarist Anne Frank.

The movie adaptations of The Hunger Games have taken around $1.5 billion at the worldwide box office.

The Hunger Games trilogy is set to be made into a stage show in summer 2016
The Hunger Games trilogy is set to be made into a stage show in summer 2016

The latest installment, The Hunger Games: Mockingjay – Part 1, will be released in cinemas later this month.

Based on the novels of Suzanne Collins, the dystopian tales follow the fortunes of Katniss Everdeen, who becomes a reluctant reality show heroine.

No further details of the production, or the plans to build a new theatre to accommodate it, have been disclosed.

Tim Phelan, chief marketing officer for Lionsgate – the company behind The Hunger Games film franchise – said the team behind the stage adaptation would “provide a uniquely immersive experience for fans around the world”.

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Lollapalooza Europe to be held in Berlin in 2015

Lollapalooza’s first European edition is to be held in Berlin in 2015, organizers have announced.

Lollapalooza music festival, held in Chicago since 1991, will land in Berlin’s Tempelhof airport site in September 2015.

Founder Perry Ferrell, lead singer of Jane’s Addiction, said Berlin’s “energy and vibrant art and music scenes” made it a perfect fit for Lollapalooza.

Other versions of the festival already take place in South America.

Next year will see events in Santiago, Sao Paulo and Buenos Aires, as well as Berlin and Chicago.

Lollapalooza music festival, held in Chicago since 1991, will land in Berlin's Tempelhof airport site in September 2015
Lollapalooza music festival, held in Chicago since 1991, will land in Berlin’s Tempelhof airport site in September 2015

Perry Farrell added that Berlin is “a mirror reflection of what Lollapalooza is all about and I can’t wait to share in this cultural exchange”.

The festival’s website announced that the tradition of its US event for “bringing incredible music, food, art and social responsibility” would be transported to the German capital.

Tempelhof is closed to air traffic but its runways remain intact, and has been the venue for various rock concerts over the years.

Lollapalooza started life in 1991 as a touring festival in the US and championed non-mainstream rock acts and culture.

In 2005 Lollapalooza became an annual weekend music festival based in Chicago’s Grant Park, expanding its activities into South America five years later.

Mick Jagger illness cancels Rolling Stones’ Melbourne concert

The Rolling Stones band has cancelled a November 8 Melbourne concert because Mick Jagger has developed a throat infection.

Mick Jagger, 71, is under strict doctor’s orders to rest his vocal chords, according to an official statement.

The legendary rock band is due to play in Sydney on November 12.

Mick Jagger is under strict doctor's orders to rest his vocal chords
Mick Jagger is under strict doctor’s orders to rest his vocal chords

The Stones’ Australian tour was postponed earlier this year after the death in New York of Mick Jagger’s girlfriend, L’Wren Scott.

A spokesman for Frontier Touring, which has organized The Rolling Stones’ tour, said Mick Jagger needed to recuperate so that he could complete the rest of the tour.

“This means the scheduled show at Hanging Rock near Melbourne is unfortunately cancelled,” the spokesman said.

All fans who purchased tickets through Ticketmaster will receive a refund for the Hanging Rock show, according to the organizers.

The Australian visit is part of the Rolling Stones’ international 14 on Fire tour.

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Princess Cristina of Spain faces tax fraud trial

Princess Cristina of Spain, King Felipe VI’s sister, could face trial after a Palma de Mallorca court upheld tax fraud charges against her.

However, the high court in Palma de Mallorca dropped money-laundering charges.

The charges relate to business dealings by Infanta Cristina’s husband, Inaki Urdangarin.

Princess Cristina of Spain could face trial after a Palma de Mallorca court upheld tax fraud charges against her
Princess Cristina of Spain could face trial after a Palma de Mallorca court upheld tax fraud charges against her

Many Spaniards have recently lost confidence in the monarchy following a series of scandals, including Princess Cristina’s case.

Judges have been investigating allegations that Inaki Urdangarin embezzled millions in public funds with a former business partner and that the princess had knowingly benefited from the dealings.

Princess Cristina’s lawyers have said they are completely convinced of her innocence.

King Felipe VI succeeded his father, King Juan Carlos, who abdicated in June 2014.

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What is Tor network?

Tor is a special part of the internet that requires software, known as the Tor Browser bundle, to access it.

The name is an acronym for The Onion Router – just as there are many layers to the vegetable, there are many layers of encryption on the network.

It was originally designed by the US Naval Research Laboratory, and continues to receive funding from the US State Department.

It attempts to hide a person’s location and identity by sending data across the internet via a very circuitous route involving several “nodes” – which, in this context, means using volunteers’ PCs and computer servers as connection points.

Tor was originally designed by the US Naval Research Laboratory, and continues to receive funding from the US State Department
Tor was originally designed by the US Naval Research Laboratory, and continues to receive funding from the US State Department

Encryption applied at each hop along this route makes it very hard to connect a person to any particular activity.

To the website that ultimately receives the request, it appears as if the data traffic comes from the last computer in the chain – known as an “exit relay” – rather than the person responsible.

As well as allowing users to visit normal website anonymously, it can also be used to host hidden sites, which use the .onion suffix.

Tor’s users include the military, law enforcement officers and journalists – who use it as a way of communicating with whistle-blowers – as well as members of the public who wish to keep their browser activity secret.

The network has also been associated with illegal activity, allowing people to visit sites offering illegal drugs for sale and access to child abuse images, which do not show up in normal search engine results and would not be available to those who did not know where to look.

Silk Road 2.0 and other 400 dark net sites shut down by Europol and FBI

Silk Road 2.0 and other 400 dark net sites operating on the Tor network have been shut down in a joint operation between Europol’s cybercrime centre and the FBI.

Tor network is a part of the internet unreachable via traditional search engines.

The joint operation between 16 European countries and the US saw 17 arrests.

Tor is home to thousands of illegal marketplaces, trading in drugs, child abuse images as well as sites for extremist groups.

Experts believe the shutdown represents a breakthrough for fighting cybercrime.

Among those arrested was Blake Benthall, who is said to have been behind Silk Road 2.0, a marketplace for the buying and selling of illegal drugs.

Silk Road 2.0 launched in October 2013 after the original Silk Road site was shut down and its alleged owner arrested.

The operation also saw the seizure of Bitcoins worth approximately $1 million.

“Today we have demonstrated that, together, we are able to efficiently remove vital criminal infrastructures that are supporting serious organized crime,” said Troels Oerting, head of Europol’s European cybercrime centre.

Silk Road 2.0 and other 400 dark net sites operating on the Tor network have been shut down in a joint operation between Europol's cybercrime centre and the FBI
Silk Road 2.0 and other 400 dark net sites operating on the Tor network have been shut down in a joint operation between Europol’s cybercrime centre and the FBI

“And we are not <<just>> removing these services from the open internet; this time we have also hit services on the dark net using Tor where, for a long time, criminals have considered themselves beyond reach,” he added.

The raid represented both a technological breakthrough – with police using new techniques to track down the physical location of dark net servers – as well as seeing an unprecedented level of international co-operation among law enforcement agencies.

The so-called deep web – the anonymous part of the internet – is estimated to be anything up to 500 times the size of the surface web.

Within that experts refer to the dark net – the part of the network which Tor operates on. There are approximately three million Tor users but the number of sites may be smaller.

Alan Woodward, a security consultant who advises Europol, said that the shutdown represents a new era in the fight against cybercrime.

“Tor has long been considered beyond the reach of law enforcement. This action proves that it is neither invisible nor untouchable,” he said.

However, Alan Woodward added, it did not mean copycat sites would not spring up, or that the police had thrown light on the dark net.

Francois Hollande promises not to seek second term if he fails to cut unemployment

In a televised interview, French President Francois Hollande has promised not seek a second term in 2017 if he fails to cut unemployment.

Francois Hollande acknowledged he had made mistakes since taking office in 2012 but vowed to go “to the end” to reform the economy.

On November 6, a new poll put Francois Hollande’s approval rating at 12%.

Unemployment in France is currently at 11% and economic growth has all but ground to a halt.

With Francois Hollande’s popularity at an all-time low, the far-right Front National led by Marine Le Pen has been making steady gains.

“I’ve got a thick skin. For two-and-a-half years I’ve been hanging on,” the president said.

French President Francois Hollande has promised not seek a second term in 2017 if he fails to cut unemployment
French President Francois Hollande has promised not seek a second term in 2017 if he fails to cut unemployment (photo TF1)

“I have made mistakes. Who hasn’t?”

Referring to his failed promise to “invert the trend” of unemployment, Francois Hollande said: “Do you think I can say to the French people, <<I didn’t manage it for five years, but I promise I’ll do it in the next five?>> It doesn’t work like that.

“If I don’t manage it before the end of my term, do you think I will go before the French people in 2017? The French people would be unyielding and they would be right.”

However, Francois Hollande vowed to go “to the end to reform France… to make it stronger in the two and a half years I have left”.

He also promised that from next year there would be no additional tax “on anyone”.

President Francois Hollande was questioned in the live TV program by journalists and members of the public.

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Parkinson’s disease breakthrough: Stem cells used to heal brain damage

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According to Swedish scientists, stem cells can be used to heal the damage in the brain caused by Parkinson’s disease.

They said their study on rats heralded a “huge breakthrough” towards developing effective treatments.

There is no cure for the disease, but medication and brain stimulation can alleviate symptoms.

Parkinson’s disease is caused by the loss of nerve cells in the brain that produce the chemical dopamine ,which helps to control mood and movement.

Stem cells can be used to heal brain damages caused by Parkinson's disease
Stem cells can be used to heal brain damages caused by Parkinson’s disease

To simulate Parkinson’s, Lund University researchers killed dopamine-producing neurons on one side of the rats’ brains.

They then converted human embryonic stem cells into neurons that produced dopamine.

These were injected into the rats’ brains, and the researchers found evidence that the damage was reversed.

There have been no human clinical trials of stem-cell-derived neurons, but the researchers said they could be ready for testing by 2017.

Malin Parmar, associate professor of developmental and regenerative neurobiology, said: “It’s a huge breakthrough in the field [and] a stepping stone towards clinical trials.”

A similar method has been tried in a limited number of patients.

It involved taking brain tissue from multiple aborted foetuses to heal the brain.

Clinical trials were abandoned after mixed results, but about a third of the patients had foetal brain cells that functioned for 25 years.

Using embryonic stem cells may be preferable, as it is easier to get hold of the large numbers of cells needed for transplant by growing them in the laboratory.

It also opens up the possibility of using less ethically charged sources of stem cells, such as those made from adult tissue.

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Phil Rudd murder plot charge dropped

AC/DC drummer Phil Rudd has had a charge of attempting to arrange a murder dropped in New Zealand.

The U-turn by authorities, announced less than 24 hours after Phil Rudd appeared in court, was because of a lack of evidence, his lawyer Paul Mabey said.

He will still face charges of drugs possession and making threats to kill.

AC/DC had earlier issued a statement saying its planned tour would not be affected by news of the charges.

The band is one of the highest grossing music acts of all time.

Phil Rudd was kicked out of AC/DC in 1983 and rejoined in 1994
Phil Rudd was kicked out of AC/DC in 1983 and rejoined in 1994

On November 6, Phil Rudd appeared in court after a police raid on his waterfront house in Tauranga, on New Zealand’s North Island.

However, on November 7, prosecuting lawyer Greg Hollister-Jones said his office had reviewed the case and found there was “insufficient evidence to proceed with the charge of attempting to procure murder”.

Phil Rudd’s lawyer, Paul Mabey, said the “charge alleging an attempt to procure murder should never have been laid”.

He added that Phil Rudd had suffered “incalculable” damage from the publicity surrounding the allegation and its sensational reporting, and would consider “any possible remedies he may have”.

He described the drug charges as “minor” offences and said the musician would defend the charge of making threats to kill, which carries a maximum sentence of seven years in jail.

Phil Rudd, 60, is next due in court on November 27. AC/DC is launching its new album on December 2.

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Robert O’Neill revealed as Navy SEAL who killed Osama bin Laden

Ex-Navy SEAL Robert O’Neill has confirmed to the Washington Post that he fired the shot that killed Osama bin Laden, more than three years after the al-Qaeda leader’s death.

This contradicts the account of Matt Bissonnette, another former SEAL involved in the raid, in a 2012 book.

Osama bin Laden was killed in a 2011 Navy SEAL raid on his compound in Abbottabad, Pakistan.

Navy SEALs usually abide by a code of silence that forbids them from publicly taking credit for their actions.

Robert O’Neill, who retired in 2012, had previously told his story anonymously to Esquire magazine.

He was scheduled to reveal his identity in a television interview later this month, but news of the interview angered other former SEALs.

A website run by ex-special forces personnel published his name pre-emptively, apparently in protest at his decision to claim credit for the shooting.

Robert O’Neill, 38, said he and another member of the team – whose identity remains secret – climbed the stairs to the third floor of the compound in Abbottabad, Pakistan, and saw Osama bin Laden poke his head outside the door of one of the rooms.

The unnamed commando, at the “point position” leading the column, fired at him but missed, according to Robert O’Neill.

Ex-Navy SEAL Robert O'Neill has confirmed to the Washington Post that he fired the shot that killed Osama bin Laden
Ex-Navy SEAL Robert O’Neill has confirmed to the Washington Post that he fired the shot that killed Osama bin Laden

An instant later, Robert O’Neill went into the room and killed Osama with shots to the head, he says.

However, in the book No Easy Day, Matt Bissonnette claimed it was the point man who killed Osama bin Laden.

On November 6, Matt Bissonnette did not directly dispute Robert O’Neill’s claim, in an interview with NBC News.

“Two different people telling two different stories for two different reasons,” Matt Bissonnette told the broadcaster.

“Whatever he says, he says. I don’t want to touch that.”

Matt Bissonnette is scheduled to appear on the CBS news magazine programme 60 Minutes ahead of the publication of his second book, No Hero, about his service with the SEALs.

Meanwhile, he is under investigation for potentially disclosing classified information in his first book, which is about the Bin Laden raid.

The official account of what happened is unlikely to be disclosed by the US government for many years.

Pentagon officials have neither confirmed nor denied Robert O’Neill’s account, but senior special operations leaders sent a letter last week to all Navy SEALs urging them to comply with their code of silence about operational details, including avoiding taking “public credit”.

“We do not abide wilful or selfish disregard for our core values in return for public notoriety and financial gain,” they wrote.

Osama bin Laden was confirmed killed in the raid and his body was buried at sea.

Darkness and close quarters inside the compound have made some Navy SEALs question whether it is possible to determine whose bullets killed the al-Qaeda leader.

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Barack Obama sent secret letter to Iran’s Ayatollah Ali Khamenei on fighting ISIS

New reports claim that President Barack Obama wrote a secret letter to Iran’s supreme leader, Ayatollah Ali Khamenei, describing a shared interest in fighting Islamic State (ISIS).

The letter, reported by the Wall Street Journal, urges Ayatollah Ali Khamenei toward a nuclear agreement.

Barack Obama stresses any co-operation on fighting ISIS is contingent on Iran reaching such an agreement by a November 24 diplomatic deadline.

The White House has declined to comment on Barack Obama’s “private correspondence”.

The letter, sent last month, is at least the fourth time Barack Obama has written to the Iranian leader since taking office in 2009 and underscores his view that Iran is important in an emerging campaign against ISIS.

President Barack Obama is said to have written a secret letter to Iran's supreme leader, Ayatollah Ali Khamenei
President Barack Obama is said to have written a secret letter to Iran’s supreme leader, Ayatollah Ali Khamenei

Officials with the Obama administration have, in recent days, placed the chances for a deal on Iran’s nuclear program at only 50-50, according to the Wall Street Journal.

Secretary of State John Kerry is scheduled to begin negotiations on the issue with Iranian counterpart Javad Zarif this weekend in Oman.

World powers suspect Iran of trying to make a nuclear bomb, a claim it denies.

An interim deal agreed late last year gave Iran some relief from sanctions in return for curbs on nuclear activity.

However, talks later stalled on the extent of uranium enrichment Iran would be allowed and on the timetable for sanctions to be lifted.

On November 6, White House spokesman Josh Earnest declined to comment directly on the secret letter.

“I can tell you that the policy that the president and his administration have articulated about Iran remains unchanged,” he said in response to questions.

Also on November 6, Republican speaker of the House John Boehner said he did not trust Iran’s leaders and said they should not be brought into the fight against ISIS.

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Star Wars: The Force Awakens. Star Wars Episode VII official title revealed

New Star Wars title has been revealed as The Force Awakens.

The seventh installment of Star Wars is set about 30 years after the events of Star Wars: Episode VI Return of the Jedi.

Star Wars: The Force Awakens is set about 30 years after the events of Star Wars: Episode VI Return of the Jedi
Star Wars: The Force Awakens is set about 30 years after the events of Star Wars: Episode VI Return of the Jedi

The movie sees a new cast including Daisy Ridley and John Boyega joining original cast members Mark Hamill, Harrison Ford and Carrie Fisher.

The announcement was made on the movie’s final day of production at Pinewood Studios, just outside London.

Star Wars: The Force Awakens has been directed by J.J. Abrams, who successfully reinvigorated the Star Trek movie franchise in 2009, and is due to be released on December 18 2015.

Germany hit by longest rail strike in its history

Germany has been hit by a four-day rail strike, billed as the longest in the country history.

The strike has hit passenger trains and threatens to disrupt celebrations marking the 1989 fall of the Berlin Wall.

The stoppage by the 20,000-member GDL union hit intercity and regional services alike on November 6 and is due to last until early on November 10.

Rail operator Deutsche Bahn is seeking an injunction to halt the strike.

The union rejected the company’s offer of arbitration late on Wednesday.

As commuters struggled to work, on the roads and on restricted rail services, there was widespread concern that the strike would hit up to two million people travelling to Berlin for the 25th anniversary celebrations of the fall of the wall.

Germany has been hit by a four-day rail strike, billed as the longest in the country history
Germany has been hit by a four-day rail strike, billed as the longest in the country history

Events are being held throughout the weekend, with concerts, a street festival at the Brandenburg Gate, and guests of honor such as former Soviet President Mikhail Gorbachev.

The weekend’s Bundesliga football matches are also likely to be hit by the 100-hour stoppage.

Deutsche Bahn, facing the longest strike in its 20-year history, complained of “massive disturbances” for travelers. The company’s request for an injunction will be heard by a court in Frankfurt later.

One traveler in Munich complained that he was unable to go to Frankfurt: “There are no hire cars left at the station and the buses are booked solid.”

A bus booking website reported a five-fold rise in traffic on its site.

Traffic jams were reported on many key roads across Germany. A 18-mile jam on the A81 motorway between Heilbronn and Stuttgart in the south-western state of Baden-Wuerttemberg was described as the worst.

An estimated 30% of long distance trains were running on Thursday morning, while services were more variable on regional and suburban S-Bahn trains.

In some eastern areas, as few as 15% of trains were running, while the number was higher in southern states such as Bavaria.

In areas such as South Bavaria, regional services were barely affected because they are operated privately or by a subsidiary.

GDL is calling for a 5% pay rise and working week cut to 37 hours. But it has been widely criticized for rejecting mediation.

The head of the DBB civil service union, Klaus Dauderstaedt, said he would have recommended arbitration but the union’s head Claus Weselsky argued that Deutsche Bahn had failed to engage with the train drivers seriously.

The company has been hit by several rounds of industrial action since September. Last month, passengers faced a 50-hour strike.

The latest action began on November 5 on goods trains and spread to passenger services at 02:00 on November 6.

A major sticking point in negotiations was the GDL union’s demand to negotiate on behalf of other train staff, including conductors and restaurant staff.

Germany’s government is expected to produce a draft law later this year aimed at stopping small numbers of employees paralyzing large parts of the country’s infrastructure through strike action.

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EU to press Luxembourg over tax breaks for 300 global companies

The European Commission will press Luxembourg over new allegations it offered tax breaks for more than 300 global companies, an EU spokesman says.

Commission chief and ex-Luxembourg PM Jean-Claude Juncker will not handle the probe, Margaritis Schinas said.

Pepsi and Ikea are among those accused of making deals with Luxembourg to save billions in tax in other countries.

The revelations were published in a report by the International Consortium of Investigative Journalists (ICIJ).

Luxembourg is already under investigation by the EU over suspected “sweetheart” tax deals with online retailer Amazon and the financing arm of carmaker Fiat.

Two other member states, Ireland and Malta, are also being investigated as part of the EU’s crackdown on multinationals’ tax avoidance schemes.

Luxembourg PM Xavier Bettel has insisted that the deals abided by international rules on tax, in comments reported by AFP news agency.

The European Commission will press Luxembourg over new allegations it offered tax breaks for more than 300 global companies
The European Commission will press Luxembourg over new allegations it offered tax breaks for more than 300 global companies

The ICIJ said a team of 80 journalists had pored over nearly 28,000 pages of leaked documents showing tax agreements and returns relating to more than 1,000 businesses.

It says the companies created “complicated accounting and legal structures that move profits to low-tax Luxembourg from higher-tax countries where they’re headquartered or do lots of business”.

In some cases, it adds, companies enjoyed tax rates of less than 1% on profits moved into the European duchy.

“The Duchy of Luxembourg has a legitimate government that has to provide answers to the investigation opened by the Commission,” the EU Commission’s spokesman Margaritis Schinas told reporters on November 6.

When pressed repeatedly about Jean-Claude Juncker’s role in the probe, Margaritis Schinas said that EU Competition Commissioner Margrethe Vestager would take charge of the current investigation.

“She will request the appropriate information, enforcing the rules, as is the duty of the European Commission,” he added.

The leaked papers related to some 340 companies, including FedEx, Accenture, Burberry, Procter & Gamble, Heinz, JP Morgan, Deutsche Bank.

The deals – which the ICIJ says were legal – were facilitated by the international tax advisory group PricewaterhouseCoopers.

The Guardian, which was one of the media outlets working on the probe, said it painted “a damning picture of an EU state which is quietly rubber-stamping tax avoidance on an industrial scale”.

Luxembourg was “like a magical fairyland,” the paper quotes former senior US Treasury official Stephen Shay as saying.

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Libya’s elected parliament dissolved by Supreme Court

Libya’s Supreme Court has invalidated the elected parliament after a legal challenge by a group of politicians.

Libya’s parliament was internationally recognized.

The court said the parliament was unconstitutional, dealing a blow to Libya’s elected government, which is operating in the country’s east.

The ruling was celebrated by militias occupying the capital Tripoli, who have set up an alternative parliament.

Politicians in Tobruk, the city near the Egyptian border where the parliament is now based, have repeatedly alleged that Tripoli’s courts, judges and their families have been under threat by the coalition of armed groups that controls the capital.

Prosecution lawyers who won Thursday’s case denied that claim.

Libya's Supreme Court has invalidated the elected parliament after a legal challenge by a group of politicians
Libya’s Supreme Court has invalidated the elected parliament after a legal challenge by a group of politicians (photo Reuters)

The reason for the court’s decision is not yet clear. Those behind the challenge – a minority group of dissident lawmakers – say the parliament is unconstitutional because it does not sit in Tripoli or Benghazi, AFP news agency reports.

The group added that parliament had overstepped its authority by calling for foreign military assistance against the militias.

Libya has been plagued by instability since the overthrow of Colonel Muammar Gaddafi in 2011. Different groups now control most of the country including the two largest cities, Tripoli and Benghazi.

Islamist-leaning militias, some of them remnants of forces which helped oust Muammar Gaddafi, have been fighting for power among themselves.

Recent clashes forced the country’s parliament to move to Tobruk.

The groups that took control of the capital in August attempted to reinstate Libya’s previous parliament and appoint a parallel government, but this has not been recognized internationally.

Meanwhile, a cousin of Muammar Gaddafi has said that former regime figures are planning to return to Libya within two months.

Ahmed Gaddaf al-Dam told the Times newspaper that they would return once government forces regained control of the country’s major cities.

He claimed exiled supporters of Muammar Gaddafi were in talks with parliament, despite it being forced out of the capital.

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Manitas de Plata dies at the age of 93

Flamenco legend Manitas de Plata – “Little Hands of Silver” – has died in the south of France at the age of 93.

During a long international career the guitarist sold 93 million records.

Born Ricardo Baliardos in a Gypsy caravan, he mastered the guitar as a child without being able to read music.

Manitas de Plata recorded his first album in 1963 and went on a world tour after a triumphant concert at New York’s Carnegie Hall.

During a long international career Manitas de Plata sold 93 million records
During a long international career Manitas de Plata sold 93 million records

As a rising star, Manitas de Plata frequented cafes on the French Riviera and associated with celebrities including actress Brigitte Bardot and the artists Pablo Picasso and Salvador Dali.

He had dozens of offspring, and once admitted he could not say for sure how many children he had. Among his children, reports suggest, were various members of the popular Gypsy Kings group.

Manitas de Plata’s talent continued to inspire generations of guitarists long after his celebrity had waned.

Nonetheless Manitas de Plata died a poor man, having spent much of his earnings on his extensive family, French media report. His daughter Francoise said he died in a retirement home, with family members at his bedside.

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Asian markets open higher after US Senate election results

Asian stock markets opened higher on November 6 after US stocks hit record highs on Republicans taking control of the Senate.

The Republican victory raised investor hopes for more pro-business and energy-friendly policies from the US government.

The Dow Jones jumped to a new record close of 17,484.53, while the S&P 500 also finished at a record 2,023.57.

Japan’s Nikkei 225 index was up 0.4% to 17,012.71 after five days of gains.

The yen strengthened marginally against the dollar to 114.63, down from 114.69 yen in New York trade.

Asian stock markets opened higher after US stocks hit record highs on Republicans taking control of the Senate
Asian stock markets opened higher after US stocks hit record highs on Republicans taking control of the Senate

In Greater China, Hong Kong shares opened up 0.2% with the Hang Seng index at 23,737.76.

The benchmark Shanghai Composite index was higher 0.1% to 2,423.23 points.

In Australia, shares were trading lower 0.1% with the benchmark S&P/ASX 200 index at 5,510.20 points despite news that employment figures rebounded in October.

Government data showed that Australia added an estimated 24,100 jobs in October, recovering from a revised 23,700 drop in September. But concerns about the reliability of the data that has been revised a few times in past months weighed on investor sentiment.

Shares of struggling television channel Ten Network rose as much as over 10% in early trade after it said it had hired Citigroup to assess “strategic options” as reports surfaced of takeover offers.

In South Korea, the Kospi index was up over 0.3% at 1,937.78 points.

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Jay-Z buys luxury champagne brand Armand de Brignac

Jay-Z, real name Shawn Carter, has bought the Armand de Brignac champagne brand.

New York wine and spirits company Sovereign Brands said it had sold the luxury brand to Jay-Z for an undisclosed amount.

The champagne, also known as “Ace of Spades”, is produced in the French town of Chigny-les-Roses by eight people.

Jay-Z has bought the Armand de Brignac champagne brand
Jay-Z has bought the Armand de Brignac champagne brand

The golden-bottled champagne, which featured in a 2006 Jay-Z music video, sells for $300.

Jay-Z, 44, has been known for his love of the champagne, which is bottled at a winemaking house founded in 1763. He reportedly displayed 350 bottles of the drink at a fundraiser that he and his wife Beyonce Knowles threw for President Barack Obama in a New York night club in 2012.

The acquisition is the latest addition to Jay-Z’s vast business interests outside of his music, which include a clothing line, restaurants and a recording label.

Jay-Z is considered the third richest hip-hop artist in the world with an estimated net worth of $520 million, according to Forbes magazine.

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Phil Rudd charged with murder plot in New Zealand

AC/DC drummer Phil Rudd has appeared in a New Zealand court on charges of attempting to arrange a murder.

Phil Rudd, who was born in Australia, has also been charged with possessing the drugs methamphetamine and cannabis, and of making threats to kill.

The musician’s waterfront house in Tauranga, on New Zealand’s North Island, was raided on Thursday morning, November 6.

AC/DC are due to release a new album later this year.

Phil Rudd, 60, was released on bail after a brief appearance at Tauranga district court.

As part of his bail conditions, he must not have any contact with anyone involved in the alleged murder plot.

Phil Rudd has appeared in a New Zealand court on charges of attempting to arrange a murder
Phil Rudd has appeared in a New Zealand court on charges of attempting to arrange a murder

Local media reports say that the alleged plot targeted two men. The judge ruled that their names as well as that of the alleged hit-man cannot be revealed.

Phil Rudd will appear in court again on November 27. He has yet to enter a plea.

Under New Zealand law, the charge of attempting to “procure” a murder carries a jail sentence of up to 10 years.

A police official quoted by the SunLive news website said the information that led to the raid on the house was provided by a member of the public.

Phil Rudd was kicked out of the band in 1983 and rejoined in 1994.

Phil Rudd did not appear in a new photo of AC/DC members released last month to promote their upcoming album Rock Or Bust, and was reportedly absent from the filming of a new music video, prompting online speculation about whether he was still in the band.

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Dow Jones and S&P 500 hit fresh records after midterm elections results

The US stock market closed higher with investors relieved that the midterm elections produced a clear result.

The Dow Jones and S&P 500 hit fresh records.

Sentiment was also boosted by an upbeat jobs survey, raising hopes that the official payroll figures on Friday will be strong.

The Dow Jones closed after adding 100.69 points at 17,484.53.

The broad-based S&P 500 rose 11.47 points to 2,023.57 while the NASDAQ lost early gains and fell 2.91 points to 4,620.72.

The US stock market closed higher with investors relieved that the midterm elections produced a clear result
The US stock market closed higher with investors relieved that the midterm elections produced a clear result (photo Reuters)

Energy shares rose on hopes that the Republican majority in the Senate could lead to new energy-friendly legislation.

The midterm vote also boosted the dollar, which jumped to a seven-year high against the yen of 114.65 yen.

Meanwhile, investors were impressed by a report from payroll processor ADP which said that private firms in the US added 230,000 jobs in October. This was ahead of forecasts and the largest increase since June.

Among individual firms, shares in TripAdvisor dived 14% after the travel review website’s third quarter results fell short of expectations.

Net income for the quarter fell to $54 million from $56 million a year earlier, following a big increase in marketing costs.

Time Warner shares rose 4% after its third quarter profit and revenue beat expectations. It posted net income of $967 million with revenue up 3.3% to $6.24 billion.

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Beyonce tops Forbes’ Highest-Paid Women In Music List in 2014

Beyonce has topped Forbes’ Highest-Paid Women In Music List in 2014 with more than $115 million.

Beyonce had the “biggest year of her career”, playing 95 shows, bringing in an average $2.4 million per city, according to Forbes magazine.

Endorsement deals with companies like Pepsi and H&M, along with the surprise album she released in December 2013, helped Beyonce to the top spot.

The self-titled album was released on iTunes with no prior promotion.

Beyonce has just announced she’ll be releasing a platinum version of that album later this month, which will include new songs and a concert video.

Taylor Swift came in second on the Forbes list, taking home an estimated $64 million.

Completing the top three is Pink, who played 85 dates during the time period Forbes used to make its estimates.

Beyonce has topped Forbes’ Highest-Paid Women In Music List in 2014
Beyonce has topped Forbes’ Highest-Paid Women In Music List in 2014

Her earnings were valued at $52 million.

Other artists on the list include Rihanna in fourth with $48 million and Katy Perry, who took home $40 million, in fifth.

Forbes calculated earnings by looking at income from “touring, record sales, publishing, merchandise sales, endorsements and other ventures” between June 2013 and June 2014.

They also interviewed managers, lawyers and executives and looked at data from organizations such as Nielsen SoundScan.

Some of the high-profile artists who missed out on a spot in the top 10 included Madonna, Nicki Minaj and Alicia Keys.

Top-earning women in music:

1. Beyonce – $115 million

2. Taylor Swift – $64 million

3. Pink – $52 million

4. Rihanna – $48 million

5. Katy Perry – $40 million

6. Jennifer Lopez – $37 million

=7. Miley Cyrus – $36 million

=7. Celine Dion – $36 million

9. Lady Gaga – $33 million

10. Britney Spears – $20 million

Source: Forbes

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Jack Bruce funeral: Eric Clapton and Ginger Baker pay farewell in song

Stars including Eric Clapton and Ginger Baker have paid a farewell in song to their former Cream bandmate Jack Bruce at his funeral.

Jack Bruce died on October 25 as a result of liver disease.

Eric Clapton and Ginger Baker were among a number of musicians who joined Jack Bruce’s family at Golders Green Crematorium in north London.

They sang songs including Morning Has Broken and Strawberry Fields Forever.

Jack Bruce died on October 25 as a result of liver disease
Jack Bruce died on October 25 as a result of liver disease

The order of service described Jack Bruce, who was 71 when he died, as a “beloved husband, father, granddad and all round legend”.

His friend and Cream lyricist Pete Brown shared reminiscences with guests, which also included contributions from Jack Bruce’s son Malcolm, daughters Natasha and Kyla, a poem written by another son Corin and a tribute from his wife Margrit.

Jack Bruce, who was originally from Bishopbriggs near Glasgow, was said to have been one of the best bass players in the history of rock music.

He was most famous for his role alongside Ginger Baker and Eric Clapton in Cream. The 1960s supergroup created enduring tracks such as White Room, Sunshine Of Your Love, I Feel Free and Badge.

The trio reformed for a series of shows in 2005, which included dates at the Royal Albert Hall.

Also attending the funeral service were the Roxy Music guitarist Phil Manzanera, Procol Harum star Gary Brooker, guitarist Vernon Reid and the musician and composer Nitin Sawhney.

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Jerusalem car attack kills at least one person

At least one person has been killed after a Palestinian driver has rammed a car into several pedestrians in Jerusalem, hours after clashes erupted at the city’s holiest site.

About a dozen people were injured and the driver was shot dead by police.

Israel’s PM Benjamin Netanyahu said the attack was “a direct result of incitement” by the Palestinian Authority and Hamas.

A similar car attack by a Palestinian took place in the same area two weeks ago which left a woman and a baby dead.

Meanwhile Jordan has recalled its ambassador to Israel over what it called the “unprecedented Israeli escalation” at holy and sensitive sites in Jerusalem.

Also citing continued settlement activity, Jordan is to lodge a formal complaint to the United Nations Security Council in protest, the Jordanian state news agency Petra reported.

Israeli media reports say the driver – named as Ibrahim al-Akari – was from Shuafat refugee camp in the east of the city.

At least one person has been killed after a Palestinian driver has rammed a car into several pedestrians in Jerusalem
At least one person has been killed after a Palestinian driver has rammed a car into several pedestrians in Jerusalem

His Facebook page states that he is a member of Hamas, and the Twitter account for the group’s armed wing, the al-Qassam Brigades, described him as a member and a martyr.

Two weeks ago a Palestinian from the Abu Tor area drove his car into a tram station, killing a three-month-old baby and an Ecuadorean woman.

East Jerusalem has experienced growing unrest in recent months with Palestinians angry at Israeli settlement expansion on occupied land and restricted access to the al-Aqsa Mosque Compound, known to Jews as the Temple Mount.

At times of tension, Israeli police bar male Muslim worshippers under the age of 50 from entering the compound as a security measure.

The Temple Mount/al-Haram al-Sharif compound was briefly closed earlier to visitors after dozens of Palestinian protesters fought with police.

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