Is this you? As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.
Claim your profile
Articles by David Upton
Seismic results shake up NT northwest prospectivity
A growing series of reports, each focused on a key discussion point for the mining sector, brought to you by the Mining Monthly Intelligence team. A growing series of reports, each focused on a key discussion point for the mining sector, brought to you by the Mining Monthly Intelligence team.
Taxes: Reporting Cryptocurrency Transactions
With the increasing use of cryptocurrencies, the IRS is attempting to address the growing tax gap with new reporting requirements. Transactions involving cryptocurrencies (also known as virtual currencies) are becoming more and more common. The Internal Revenue Service (IRS) defines virtual currency as a digital representation of value that functions as a medium of exchange, a unit of account, and/or a store of value.
Retroactive Changes to the Employee Retention Credit
Several pieces of legislation have made changes to the refundable payroll tax credit since its inception in 2020. The employee retention credit (ERC) was originally created in the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 (P.L. 116-136). A refundable payroll tax credit rather than an income tax credit, the ERC was originally applicable to wages paid after March 12, 2020, through the end of 2020.
Taxes: Taxpayer Relief from Net Operating Loss Changes
The CARES Act modifies the carryback rule for net operating losses and makes them fully deductible as they were before the Tax Cuts and Jobs Act. One of the major tax benefits of the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 (P.L. 116-136) was the modification of the net operating loss rules.
Australasian Science Magazine
It’s easy to think that the sheer size of Olympic Dam made its discovery inevitable. Image courtesy BHP Billiton By David Upton The discovery of the Olympic Dam mine is a story of innovative geologists who defied conventional thinking, and the corporate leaders who maintained faith in them. Aircraft were an unusual sight on the strip at Roxby Downs pastoral station, more than 500 km north of Adelaide.
Taxes: Deducting Business Meals
The Tax Cuts and Jobs Act (TCJA) contains the largest collection of income tax law changes in the last three decades. One of the changes included is a change in the wording of IRC §274 so that it now disallows deductions for entertainment expenses. This change prevents taxpayers from deducting the costs of expenditures that are generally considered to constitute entertainment, amusement, or recreation.
Managing Along the Digital Continuum
The digital world presents new challenges for every organizational leader. Do you fold digital capacities onto your organization, or do you remake the business entirely? This collection of articles from examines how executives are responding today — and the ways they can be smarter in the future.
New horizons - Australia's Mining Monthly
Five leading resource companies have joined forces to develop what sounds like a mineral explorer’s dream – a multispectral, ground-penetrating radar. By David Upton
Taxes: Health Reimbursement Arrangements in Small Businesses
There has been substantial discussion about the potential repeal of all or portions of the Affordable Care Act (ACA) (P.L. 111-148), but the current law remains in place for now. While the ACA doesn’t require small businesses to purchase health insurance for their employees, some small businesses do choose to use Health Reimbursement Arrangements (HRAs) to help their employees cover medical expenses or individual health insurance premiums.
Thor: Ragnarok Review
Thor: Ragnarok begins with our hero talking to himself. Or rather, talking to a skeleton. In actuality, of course, he’s talking to the audience, wryly explaining how he ended up in this situation. It’s one of those record scratch, freeze frame, “yep, that’s me” moments – only Thor knows it, uses it, wrings laughs out of it. Marvel has never gone so heavy on the sardonic, esoteric humour, and it’s what makes Ragnarok such a joy to watch.
Mining’s $900M rescuer - Australia's Mining Monthly
A research organisation has unveiled the second stage of its roadmap that could potentially save the mining industry. By David Upton
Drought breaker coming - Australia's Mining Monthly
After a decade of disappointment, is Australia about to enter a new phase of mineral discoveries? Australia’s leading observer of mineral discovery, Richard Schodde, certainly thinks so. By David Upton
GA’s treasure map - Australia's Mining Monthly
Geoscience Australia has released a map that could lead explorers to a host of hidden riches. By David Upton
MNN Awards: Kalbar makes world-class mineral sands discovery in Victoria - MiningNews.net
ONE of the major surprises in nominations for the MNN Awards is a potential Tier 1 mineral sands discovery in Victoria’s Gippsland Basin by unlisted Kalbar Resources. From a large, low-grade deposit discovered by Rio Tinto in 2002, Kalbar have defined one of the highest grade and the lowest cost zircon projects in the world. By David Upton
Filling Gruyere holes - Australia's Mining Monthly
Greenfield exploration is seen as a high-risk indulgence by the vast majority of investors because most mineral explorers prefer the safety of drilling out old discoveries but it can pay off. By David Upton
Original concept pays - Australia's Mining Monthly
TECHNOLOGY can be a great help, however, having the right idea about where to look in the first place can be most of the battle. By David Upton
MT promise - Australia's Mining Monthly
If you have not heard of magnetotellurics, make an effort to catch up now. By David Upton
DA Systems Founder: Green is Good for Business
Investing in ways to become more environmentally friendly is good for business. It makes financial sense and helps to differentiate transport providers in an increasingly crowded market. For instance, image conscious retailers looking for an e-commerce delivery partner are more likely to prefer Provider A, who shares their environmental values, than Provider B who has not yet taken steps to minimise environmental impact. This trend directly mirrors consumer behaviour.
A negative doorstep experience could damage retail reputation
Written by David Upton, Managing Director of DA Systems Ltd As online commerce continues to grow, more and more retailers are aware of the significance the experience their customers get when they take receipt of goods and the impact this can have on their own brands. This was one of the findings of the recent UK documentary ‘Dispatches’, by Channel 4, which exposed poor practices following undercover filming at a number of the UK’s largest delivery specialists.
'Goods lost in transit' threaten UK supply chain
UK retailers lost over £400 million last year as a result of fraudulent ‘goods lost in transit’ (GLIT), with the average cost estimated at over £40. Now, 90 percent of retailers believe growing numbers of fake GLIT claims pose a serious threat. This is an ongoing problem and highlights a new form of theft: ‘digital shoplifting’. Many retailers are shrugging GLIT off as a cost of doing business, yet with e-commerce and m-commerce growing at their current rates, it needs to be tackled.
Front Row Reviews
Elle is, perhaps, a misleading title, for Michèle Leblanc is no everywoman. In as much as anything can be expected of Isabelle Huppert, her latest creation is singularly complex, a provocative woman to match the provocative film of famed provocateur Paul Verhoeven. Ten years since his last film, and as many years again since his Hollywood heyday with Basic Instinct and Showgirls, Verhoeven has finally found a woman whose technical performance skill can challenge and provoke him back.
Front Row Reviews
Richard and Mildred Loving are a very unassuming couple; the kind you probably wouldn’t give a second glance if you passed them on the street, for they both seem by their natures to fold in on themselves, shy of any unnecessary attention. Ironic, then, that they had the eyes of the nation on them when their legal case when all the way to the US Supreme Court, and changed the course of American history forever.
Companies Should Understand Where Cybercrime Thrives
As global cybercrime increases, governments and businesses are struggling to keep up with the threats they are facing. Because of the changing and innovative methods of attack being used against them, it is of the utmost importance that they constantly refine their knowledge of the particular enemies they face. Our purpose here is to shed some light on the two biggest sources of cybercrime perpetrated by non-governmental agencies: Brazil and the former states of the Soviet Union.
Where are the cast of Bring It On now?
Gabrielle Union's scene-stealing role as Isis, the leader of rival cheer squad the Clovers, gave her a real push into the mainstream. She's maintained a steady career ever since, from guest spots on Friends, FlashForward and The West Wing to a starring role on Being Mary Jane and film roles including Top Five with Chris Rock, Think Like A Man and Bad Boys II.
Leading in the Age of Super-Transparency
References 1. E. Lee, “Comcast Customer Service Call Goes Viral: Company ‘Embarrassed’ by Rep’s Treatment of Customer,” July 16, 2014, www.usmagazine.com; and P. Mejia, “Viral Video Shows Brusque, Forceful Arrests in Austin, Texas,” November 18, 2015, www.newsweek.com. 2. “Big Data Gets Personal,” MIT Technology Review report, May 2013, www.technologyreview.com. 3. “Cisco Visual Networking Index: Global Mobile Data Traffic Update 2014-2019 White Paper,” February 3, 2015, www.cisco.com. 4. N.
Cybersecurity’s Human Factor: Lessons from the Pentagon
The vast majority of companies are more exposed to cyberattacks than they have to be. To close the gaps in their security, CEOs can take a cue from the U.S. military. Once a vulnerable IT colossus, it is becoming an adroit operator of well-defended networks. Today the military can detect and remedy intrusions within hours, if not minutes. From September 2014 to June 2015 alone, it repelled more than 30 million known malicious attacks at the boundaries of its networks.
The Employer-Led Health Care Revolution
It spearheaded a collaborative effort in Portland, Oregon, that included two health systems, a plan administrator, and a major government employer. So far the Portland collaborative has reduced treatment costs for certain medical conditions by 24% to 49%, improved patient satisfaction, and eliminated over 10,000 hours’ worth of waste in the two health systems’ business processes. So the company decided to try a novel approach.
Oscars 2015: Celebrity tweets review the 2015 Academy Awards frontrunners
American Sniper was truly great. I should have learned by now to never let Clint surprise me, but I didn't expect to cry through the credits — Arnold (@Schwarzenegger) December 22, 2014 Btw - for anyone who hasn't seen Birdman, go see it NOW. It's by far my new favourite movie — Demi Lovato (@ddlovato) January 12, 2015 Saw Boyhood last night and it reminded me how happy I am to be an adult. Inspired film.
The Flaws in Obama’s Cybersecurity Initiative
President Obama’s new raft of proposals aim to address the growing concern that America is not taking tough-enough action against the increasing cybersecurity problem of nation-states and criminals (usually criminal gangs) attacking U.S. consumers and organizations. The evildoers’ motivation for doing so is most often money, but intellectual property is also being filched, and the internet is also being used for anything from identity theft to illicit political objectives.
The Danger from Within
In this article they discuss the causes of growth in the number of insider cyberattacks, the reasons behind them, and five ways to tackle the problem: Adopt a robust insider policy at every level of the organization; raise awareness of phishing and other ploys; screen new hires thoroughly; employ rigorous subcontracting processes; and let employees know that you will observe their cyberactivity to the extent permitted by law.
Are You a Cyberthreat to Your Organization?
This assessment will help you gauge how resilient your organization is to such threats and see whether your own behavior is helping or hurting the cause. August 21, 2014 Tweet Post Share Save Print This assessment will help you gauge how resilient your organization is to such threats and see whether your own behavior is helping or hurting the cause. Please enable JavaScript to view this assessment. David M.
Lean Knowledge Work
The Toyota Production System is arguably the most important invention in operations since Henry Ford’s Model T began rolling off the production line. It has spawned numerous approaches to improving operations, all based on the same principles: relentless attention to detail, commitment to data-driven experimentation, and charging workers with the ongoing task of increasing efficiency and eliminating waste in their jobs.
Show More
loading
Actions
Is this you?
As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.Get in touch with David
Contact David, search articles and posts on X, monitor coverage, and track replies from one place.
Learn more about Muck Rack