A very different game from game 11, both the Iowa Hawkeyes and the Villanova Wildcats came out the gate ready to win and willing to score. They stared scoring early and the fast paced game play seemed to make the half go by like a blur.

It may not have been the two teams that people wanted to meet at the championship but they sure played like they were meant to be there. The game slowed down a bit later in the half and Iowa gained a comfortable double digit lead on Villanova. Eventually though Villanova would close the gap as they try to prove that they are still in the game.

At the half Iowa   42 -  Villanova 33

Game #9 at Battle 4 Atlantis has come to an end and it's USC Trojans out on top beating out Xavier University, 83 - 73.

The highlight of the game was definitely was the brilliantly executed alley oop jam by #12 Julian Jacobs.

The Ministry of Finance officially released the draft value-added tax (VAT) bill and regulations yesterday.
A copy of both as well as a guide to the bill and regulations were posted on the ministry's website.
"The drafts of the value-added tax bill and regulations are being released to expand the public discussion and consultation process on the fiscal reform initiative," the ministry said on its website.
"The draft VAT bill would be tabled in Parliament after the conclusion of the public consultation process.
"Based on the results of the public discussions and consultations, appropriate amendments to the draft bill would be made."
The Guardian reported on the draft bill and regulations last month. Much of what was contained in the leaked copy remains, save for a few small changes.
Religious services by an institution of religious worship; games of chance, gambling and lotteries within the meaning of the Lotteries and Gaming Act and education services remain as some of the exempt supplies of services.
Chicken, pork, sheep, goat and horse meat, sausages and sandwich meat, among others would remain VAT exempt.
The 10-15 percent tax rate at which VAT is proposed to be implemented remains.
Prime Minister Perry Christie said earlier this week that government may consider a recommendation from financial advisor James Smith not to have VAT implemented at a rate higher than 10 percent.
The threshold for VAT registrants is $100,000 and hotels have a tax discount of 10 percent on all accommodations, services and food and beverage sales.
The government has said VAT is necessary to bring down the government's massive deficit and get the country's spiraling debt situation under control.
Ministry of Finance officials estimate that VAT can generate about $200 million in annual revenue.
The ministry's website also has a timer, counting down to the VAT implementation date, stating that it is 212 days away.

The year 2013 has been a trying one for many. Families are still mourning the 101 people murdered this year; many are fearful over the country's continued economic troubles.
In the run-up to Christmas Day, we all get giddy and shop to buy gifts for those close to us. There is nothing wrong with a material demonstration of love and affection. But along with spending those dollars on jewelry, clothes, electronics and other goodies, we should remember to do something considerate for the less fortunate.
Reputable organizations such as the Salvation Army and the Ranfurly Homes for Children should be considered for donations. These organizations, and many more, help the less fortunate and desperate during their trials and tribulations. We should be considerate, out of general human compassion, for those they help. Each of us could be there, needing a hand up as a result of a bad circumstance or bad decisions.Christmas safety
The Royal Bahamas Police Force (RBPF) has upped its patrols and presence for the holiday season - as is customary. We are confident that these hardworking men and women will do their best to minimize harm to the citizenry.
However, we must also be smart. When shopping in commercial districts, park in well-lit areas and do not leave valuables visible in your cars.
Limit the amount of money you expose to the public when shopping. It is not wise to pull out rolls of $100 bills in a store in front of hundreds of people you don't know.
After Christmas, when all the gifts have been taken out of their boxes, do not just place those boxes outside near garbage containers. Those labeled boxes let thieves know what you have in your house. Flat screen TVs and computers are popular items to the dishonest. Simply take those boxes, break them down and place them in opaque garbage bags and no one will be able to see what you received as gifts.
And most importantly, be vigilant. When in a commercial area, or nearing home, always be aware of your surroundings. If you think you are being followed, call police or drive to a police station.
There is a crime problem in The Bahamas - particularly in New Providence. You should not think that the issue is being exaggerated just because it has not happened to you yet. If you are vigilant and take all reasonable precautions, the likelihood of you being a victim lessens.
Parents should advise their children too about safety during this holiday season. Many parties will take place and kids will be coming home late at night or in the early hours of the morning. We must all be cautious.

This spirit of helping and giving is what this season is about.
Communities are enriched when those who are doing well are concerned enough to assist those in trouble.