Article Archive46714

Blogging is main stream. The White House Press Office considers bloggers journalists. Companies like domain giant Go Daddy use blogs to send their marketing message into the viral stratosphere.

Blogs can be the rantings of left wing lunatics, rock stars, opinion makers, or business icons. How about blogs penned by country club wives' investment clubs. Name a topic of interest and there's a blog to go with it.

The question for the forward thinking marketer is, can blogs be a valuable tool to advertise your product or service? The answer: a resounding yes. Blog advertising is beginning to find its way into the marketing mix for many businesses. It presents the same advantages as ezine or email marketing--an inexpensive, effective, trackable tool.

Blog advertising has another attractiveness--The ability to place ads rejected by the Old Media. When the United Chuch of Christ had its commercials rejected by at least two of the big three TV networks last year, they turned to blog advertising with very nice results, thank you very much!

As the marketplace continues to be more fragmented, look for blogvertising to move to the fore. Blogs shape opinion and begin trends. They cater to niche interest groups. Isn't that the audience you want? The one most interested in your product that will tell others. The audience that will finally show you what viral and word of mouth marketing really means.

# posted by satellite25744 : 9:43 PM  0 comments

Texas may be No. 2 two in all the polls as well as being No.2 in the BCS standings but it seems as if its QB, Vince Young, is 'stealing' the hearts of many Heisman experts. I think there is little argument the Reggie Bush's candidacy has lost a lot of momentum since the Notre Dame game plus I get the feeling that too many people are taking for granted the incredible accomplishments of Matt Leinart. Add it all up and Young looks like the favorite. Behind the "Big Three", Brady Quinn of Notre Dame and Drew Olson of UCLA are having Heisman-worthy seasons but unfortunately for both of them, its a case of wrong time, wrong place (season). My latest Heisman update follows.

1) MATT LEINART (USC) Last Week: 1. I'm not ready to drop Leinart from the top spot just yet, although I admit Young is making a very significant challenge. However, Leinart is playing this season under an incredible 'microscope' and with tremendous pressure. He turned down countless millions to stay at USC for an opportunity to lead the school to an unprecedented third straight national title. So far, he's done everything one could ask, and MORE! USC won at Berkeley this past Saturday, beating Cal 35-10. Of course everyone knows it was the Cal Bears who last beat the Trojans, 34-31 in triple-OT (back in 2003). However, USC had little trouble this time around, as Leinart ran for two second-quarter scores, giving USC a 21-3 halftime lead. Leinart didn't have a great game, failing to throw a TD pass for the third time this year and just the fourth time in his career. He finished the game 20-of-32 for 246 yards with one interception and those two rushing TDs (five on the year). He's now led USC to 32 straight wins (tied for the 6th-best streak of all-time) and a record-tying 22 straight Pac-10 wins. He's 35-1 as starter, tossing a Pac-10 record 94 career TD passes (just 22 INTs), while topping 300 yards passing in six games this year. In comparison, he had just five 300-yard games in his first two seasons at USC and Vince Young has just ONE 300-yard game in his entire career! I'll leave further comparisons for future use (if needed). Leinart has two big games left, both versus quality opponents. USC hosts No. 16 Fresno State this Saturday and then No. 12 UCLA on December 3. His season stats are: 211-of-318 3017 yards 66.4 23 TDs 7 INTs / 5 rush TDs.

2) VINCE YOUNG (Texas) Last Week: 3. Young has passed Bush in my poll and I'm getting the strong impression that he's the current favorite. Texas beat Kansas just 27-23 last year, in a game which featured some heavy controversy regarding the officiating. The Longhorns left little in the hands of the officials this past Saturday, running up a 52-0 halftime lead. Young misfired on his first three passes but then completed his next eight, including TD throws of 45, 64 and 29 yards. He added a fourth TD pass before the half, giving him a career-high in TD passes for a game and was on the bench with five minutes remaining in the third quarter of a 66-14 Texas win. Young finished 19-of-27 for 281 yards and didn't throw an interception. Only a head-scratching six rushing attempts for minus four yards, kept him from topping 300 yards in total offense for the FIFTH time in his last seven games. After opening the season by averaging 181.3 YPG passing with five TD passes, four interceptions and one rushing TD in his first three games, Young has averaged 267.2 YPG passing while throwing for 17 TDs (just four INTs) and running for seven more over his last seven games. In that stretch, he's averaged 348.9 YPG in total offense. He passed Major Applewhite on Saturday and is now the school-leader in total offense with 8,269 career yards. He's led Texas to 17 straight wins and is 27-2 in his career as a starter. Texas plays Texas A&M on November 25 and then will play in the Big-12 title game on December 3. His season stats are: 155-of-244 63.5 2414 yards 22 TDs 8 INTs / 117 carries 774 yards 6.6 YPC 8 TDs.

3) REGGIE BUSH (USC) Last Week: 2. I can't imagine that even Bush's most ardent supporters don't feel as if the Heisman is slipping from Reggie's grasp. Bush was a spectacular but complimentary play last year when he finished fifth in the voting. However, he was given a bigger role this year and after opening with an 86-yard effort versus Hawaii, ripped off FIVE consecutive 100-yard games (had just two in his career entering this year), peaking with a 160-yard three-TD effort (not to mention his all-important "push") in USC's thrilling 34-31 win at Notre Dame. Bush has failed to top 100 yards in three of his four games since (scoring just two TDs) and often has been overshadowed in the backfield by teammate LenDale White (three TDs in Saturday's win over Cal). When all the votes are in, both Leinart and Bush may suffer from the fact that there is so much talent around them and unlike last year, may actually take votes away from each other. While Bush remains the nation's most SPECTACULAR player (ranks third with 182.5 YPG in all-purpose yards), his opportunities have been limited recently and unlike last year when he made major contributions with his pass-catching abilities (seven TD catches), he's gone seven games without a TD catch and has just two for the entire season. His season stats are: 140 carries 1104 yards 7.9 YPC 11 TDs / 28 catches 315 yards 11.3 YPC 2 TDs.

4) BRADY QUINN (Notre Dame) Last Week: 4. Quinn continues to be a record-breaking 'machine' this year for Notre Dame. In two years under Willingham, Brady completed just over 50 percent of his passes (50.8), throwing 26 TDs and 25 interceptions. However, under the tutelage of Charlie Weis, Quinn has spent the season re-writing the Notre Dame record book. His latest onslaught came in Notre Dame's all-time NCAA record 42nd straight win over Navy, 42-21. Quinn finished 22-of-31 for 284 yards with four TDs and one interception. That fourth-quarter interception ended a stretch of 130 consecutive passes without a 'pick', setting a another Notre Dame record. He extended to 14, his school record of consecutive games with least one TD pass and by game's end, had passed Ron Powlus as the school's career-leader with 53 TD passes (Powlus had 52). He topped 250 yards passing for the 14th time in his career (extending another record) and now owns the school's single-season record with 2,931 passing yards. Quinn is now just 254 yards shy of passing Powlus as the school's all-time leader in passing yards. His season stats are 217-of-330 65.8 2931 yards 27 TDs 5 INTs / 1 rush TD

5) DREW OLSON (UCLA) Last Week: 5. Bruin fans will argue that Olson is having the best year of any QB in the city! They may just be right. Olson had three TD passes and 295 yards passing by the end of the FIRST quarter, in UCLA's 45-35 win over Arizona State this past Saturday. He opened the game with a 91-yard TD pass on the game's first play from scrimmage and never looked back. He finished the game 22-of-27 for a career-high 510 yards with five TDs and no interceptions. He missed by just FOUR yards, of setting a single-game school record for passing yards (Cade McNown threw for 513 yards in UCLA's infamous 49-45 loss at Miami in 1998). His 30 TD passes this year (just three INTs!), easily breaks McNown's single-season record of 25, set in that 1998 season. Olson was the main QB at UCLA for the last two years when the Bruins went 12-13. Similar to Quinn, Olson entered this year without much fanfare (32 TDs and 25 INTs in his three-year career) but has been BRILLIANT! Olson's 172.5 QB rating ranks him FIRST in the nation. By the way, Young is second, Leinart fourth and Quinn fifth. Olson will have to wait until December 3 but he will get his showdown with Los Angeles' "other" QB. His season stats are: 218-of-322 67.7 2909 yards 30 TDs 3 INTs.

Typically, I list five other players six-through 10 but it hardly seems worth it. Last week's sixth-ranked player (Cody Hodges of Texas Tech), saw his team lose to Oklahoma State, a team that entered the game winless in Big-12 play. No. 7 Maurice Drew of UCLA has fallen so far behind teammate Drew Olson, it's not worth arguing. My No. 8 guy last week, DeAngelo Williams of Memphis, missed last week's game versus Tennessee because of injury and the Tigers fell to 4-5 with a 20-16 loss. Laurence Maroney of Minnesota was ranked No. 9 and like Williams, missed the Gophers' game with an injury but Minnesota hardly missed him, beating Michigan State 41-18. As for Washington State's Jerome Harrison (No.10), he ran for 143 yards and has now run for more than 100 yards in all 10 games this year, as well as topping 100 yards in 13 straight games, setting a new Pac-10 record. That being said, his team has lost SEVEN straight games!

# posted by satellite25744 : 9:31 PM  0 comments

The NBA has specified basketball sizes not just for official mens, womens, and junior league games, but also unofficial games for children and youth. These size specifications help you choose the right ball for yourself or your children, and it is recommended that they be followed strictly to avoid injury during play.

Basketball is a physically vigorous game, with moves that involve running, jumping, blocking, and shooting. The injuries during the game are categorized into upper body and lower body injuries. While lower body injuries can be prevented by proper shoes, training, and padding, upper body injuries are best prevented by using basketballs of proper size and weight.

According to a survey published by the US Centre for Disease Control and Prevention (CDC), basketball ranks fourth among the major causes of injury in the US. A study quoted on iqHealth.com says that basketball causes 20% of all injuries in children aged 10 to 14. iqHealth.com goes on to suggest that proper basketball weight and size go a long way in preventing such injuries. The NBA recommended basketball size for children in this age group is 27.25, with weight around 12 oz.

Injuries due to improper basketball size are also prevalent among children below the age of 7. NBA recommends that very young children be given foam or rubber basketballs with a 22 circumference and weight of 8 oz.

The CDC found that girls are more frequently and acutely injured than boys during basketball games. For adolescents girls between the ages of 14- 16, NBA recommends junior basketballs of circumference 27.75 (size 5), with a weight of around 18 oz. Also, the ball for womens official games is 28.5 in circumference (size 6) and weigh 20 oz. The mens official basketball, by comparison, is bigger (29.5 or size 7), weighing 22 oz.

Even training balls that are not used for official matches have certain size and weight criteria. For shot training, the mens training basketball has 36 circumference (size 9). The womens basketball is 33.5 or size 8. The mens weighted ball used for muscle building exercises is 29.5 in circumference and the womens ball is 28.5, with weight a little more than the official balls.

Choosing the right ball is important for your health and safety, and these guidelines should be adhered to while purchasing basketballs for official or unofficial games.

# posted by satellite25744 : 2:32 PM  0 comments

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

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

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

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

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

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

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

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

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

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

# posted by satellite25744 : 2:00 PM  0 comments