text:
Gotta find the leaks and fire them.
Reports show that President Donald Trump is getting ready to say those five little words to a number of people in the White House, you’re FIRED!
It’s obvious, the Trump White House has some serious wholes. Leaks are getting out to the public and even worse, the media. Someone on the inside is leaking classified information and it is just getting worse. And trust me, our President knows. He might not know exactly who it is, but an idea of who it may be.
So the reports that are coming from InfoWars.com show that White House press secretary Sean Spicer is on his way out. The reason for this is because Trump simply isn’t happy with his work.
And the second is the White House Chief of Staff Reince Priebus. Many close to the President think that he in fact is the leak. Both are expected to be let go within the next 2 weeks. In fact Spicer hasn’t been doing the daily briefings all week.
I personally like Spicer and think he has been doing a good job. But I can’t say the same for Priebus. I do want him to be fired, the sooner the better!

industry_corpus2: Politics & Administration


text:
NEW ORLEANS (AP) As trial resumed Saturday for the man who fatally shot retired New Orleans Saints star Will Smith, defense attorneys called more witnesses to bolster their claim that the shooting was a case of self-defense.
Attorneys for Cardell Hayes, 29, say he shot Smith in fear because the retired NFL player was angry, intoxicated and going for a gun after Hayes' Hummer ran into the rear of Smith's SUV on April 9.
Hayes is charged with second-degree murder.
The first witnesses called Saturday were friends of Hayes who said he was in a good mood and was not drinking at a party before the crash. Among Saturday's spectators was Saints coach Sean Payton. Smith was a defensive leader on the Payton-coached Saints team that won the Super Bowl after the 2009 season.
Prosecutors rested their case Friday after nearly a week of hearing from witnesses, including Smith's widow, Racquel, who was hit in the legs by gunfire that night.
On Friday, friends of Hayes said he was in a joking mood when he showed up at his regular barber shop the day of the shooting. ''Always smiling,'' friend Dwight Harris said.
It's unclear whether Hayes might testify.
Defense attorneys John Fuller and Jay Daniels have maintained that police were quick to jump to conclusions when they arrested Hayes, who cooperated with police and did not leave the scene.
Among the issues at trial is whether Hayes intentionally rammed his Hummer into Smith's SUV. A prosecution expert said Friday it looks as though he did.
Video from businesses on New Orleans' Magazine Street shows Smith's SUV stopping short - perhaps lightly hitting - an orange Hummer driven by Hayes. Moments later and a few blocks away, Hayes' Hummer rear-ended Smith's SUV. The defense says that was an accident.
Hayes got out carrying a handgun, but Smith was unarmed. The defense claims Smith was going for the loaded gun in his SUV when Hayes shot him.

industry_corpus2: Law & Justice


text:
The completed study of the toxic contamination surrounding the tower has found ‘carcinogenic chemicals and other pollutants’ in nearby homes and soil.
Last October, analysis by the University of Central Lancashire’s Professor Anna Stec found toxins ‘that may have long-term health implications’ for survivors and thousands nearby. She found toxins in dust and soil ‘and in burned debris that had fallen from the tower’, and had urged Public Health England (PHE), the Department of Health, the Metropolitan Police and the Royal Borough of Kensington and Chelsea (RBKC) to organise tests to ‘ensure any potential health risks can be properly assessed’.
Preliminary results discovered ‘huge concentrations’ of potential carcinogens, including high levels of hydrogen cyanide, and she suggested health authorities ‘consider taking samples of blood and saliva’ from firefighters, survivors and local residents to ‘monitor any damage to their DNA’. PHE decided not to take action until Professor Stec’s full report was published, a decision that ‘caused widespread concern among other health agencies’.
These supported a mass health surveillance programme and a campaign to ‘raise awareness of the potential risks’. Professor Stec, an expert witness at the inquiry, began the study after survivor concerns about ‘hidden health consequences’. Though PHE monitored air quality and ‘repeatedly’ said it ‘found nothing to cause concern’, Professor Stec focused on soil, dust and residue, taking samples from eight sites ‘up to a mile away’.
She briefed health authorities in early 2018 that she was looking for particles ‘much smaller than those assessed by PHE’, and stated that ‘further analysis was needed’ of soil and dust within both the tower and other evacuated buildings ‘before residents returned’. A “Grenfell cough” reported by survivors ‘seems indicative of elevated levels of atmosphere contaminants’, and she looked for polycyclic aromatic hydrocarbon (PAH) levels, found after fires, which can cause health issues.
PAH chemicals are ‘considered potentially carcinogenic’, and Professor Stec’s initial findings indicated ‘high levels’ in surrounding soil, leading her to warn the ‘biggest threat’ was from absorption of toxic material through the skin ‘not from smoke inhalation’. Black soot was ‘highly likely’ to have been contaminated with asbestos ‘known to have been present’, and she was ‘very worried’ and ‘frustrated’ PHE ‘did not appear receptive to her concerns’.
PHE said it was aware and would ‘take the results into consideration’, having commissioned ‘independent air quality monitoring’ that has ‘shown the risk to people’s physical health from air pollution and chemical hazards to be consistently low’. It added that saliva, blood and urine samples were not ‘recommended as a means to determine individual exposure from a certain time period or event’.
However, last October Grenfell coroner Dr Fiona Wilcox called for long term health screening for those exposed to ‘potentially hazardous’ smoke, and noted ‘real concern’ that this was not in place for firefighters or survivors, while NHS England said it would screen survivors for effects of smoke inhalation. The Guardian revealed that Professor Stec’s final report found cancer causing chemicals and other ‘potentially harmful’ toxins in fire debris and soil samples ‘that could pose serious health risks to the surrounding community and survivors’.
It uncovered ‘significant environmental contamination’ from toxins, including oily deposits collected 17 months post fire from a flat 160m away. Professor Stec said there was now an ‘urgent need for further analysis’ to ‘quantify any risk to residents’, while the news outlet said that the findings would ‘heap pressure’ on PHE, the Environment Agency and RBKC ‘to explain why they did not immediately commission their own analysis of potential contamination in the aftermath’.
Balconies 50 to 100m away had char samples contaminated with PAHs at levels that ‘posed an increased risk of conditions from asthma to cancer’, while soil samples within 140m contained six PAHs at levels ‘up to 160 times greater’ than in soil from other urban areas. Soil and fallen debris within 50m contained phosphorous flame retardants that are ‘potentially toxic to the nervous system’, while concentrations of benzene 140m away were 40 times higher than in normal soil.
Finally, dust and an ‘oily deposit’ found on a window blind inside a flat 160m away contained isocyanates, which can lead to asthma ‘in a single exposure’. Natasha Elcock, chair of survivors and bereaved campaign group Grenfell United, said that the full report was ‘alarming and hugely upsetting to read. Allowing exposure to the level of pollutants in this report would be criminally negligent even without the horror of what happened that night’.
Though soil may have been contaminated prior to the fire, the researchers believe the level of contamination ‘could not have occurred naturally and was inconsistent with other urban areas close by’. A PHE report published recently said that the risk to public health ‘from air pollution remains low’, and The Guardian notes PHE has ‘consistently played down the likelihood the fire could have caused serious contamination because of the trajectory of the plume of smoke’.

industry_corpus2: Health & Medicine


text:
If you didn’t watch Conan O’Brien’s “Made in Mexico” special, it’s worth your time to catch up. Among other things, there’s some top-tier prop comedy by ex-PM Vicente Fox.
It made me surprisingly emotional, and it was fortunate I had kleenex handy. It’s no secret that I grew up in Texas, which was part of Mexico before it was part of the United States. I have a lot of Mexican-American friends, and also a lot of Mexican friends.
I always expected our countries to develop a closer bond – for NAFTA to become something like the Schengen area. It is strange and sad that people at the head of my country talk about Mexicans like they’re enemies or boogeymen. That’s not how I feel. It’s hard for me to accept it’s how most Americans feel. If they do, they’re wrong.
In any case, I’m sorry for the pain we’re putting Mexicans through at the moment. If you think wild Trump statements are only wild and terrifying for the US, imagine being our newly-despised neighbor while investors use the peso as a weird currency hedge.


text:
ST. AUGUSTINE, FL -Â Our country seems enamored by freshness, unique flavors and regional cuisine, rightfully so. Innovative cuisine coupled with Floridaâ€™s array of fresh produce and seafood make local eateries a vibrant part of the cityâ€™s attraction and culture.
St. Augustineâ€™s Independent Restaurant Association, better known as SAiRA, was born in 2007, into a heavily competitive marketplace. The mission of SAiRA is to encourage, support, and enhance the visibility for independently owned businesses and continually advance St. Augustineâ€™s unique culinary and cultural diversity. The desire to keep funds local and working in our community extends to the groupâ€™s passion to collectively give back.
So why not spend an afternoon with SAiRA and sample local cuisine at its finest; all in one place. Â As the pinnacle of a foodie havenâ€™s Â SAiRAâ€™s 6th Annual Food & Wine Festival will commence from noon to 4 p.m. Sunday, Oct. 4 at the River House, 179 Marine St., downtown St. Augustine.
Guests will wine and dine in one of the cityâ€™s most elegant waterfront locations â€” all to benefit the local Boys & Girls Club. With selections from 17 of Â the cityâ€™s best local independent restaurants, craft cocktails, local beer and more than 100 wines from around the world will taunt even the most discerning taste buds.
New features to the event this year will include a seafood raw bar, expanded craft beer, cocktails and sparkling wine selections plus a chance to win a $25,000 shopping spree at Blue Waters Jewelers.
Tickets are limited so guests who have enjoyed this event in the past know to buy their tickets early. All proceeds benefit The Boys & Girls Club (BGC) of St. Augustine and its youth enrichment and prevention programs. Go to www.StAugustineRestaurants.com to purchase tickets.

industry_corpus2: Hospitality & Catering


text:
Please take the time to read the Terms of us for all Digital Collage images before downloading.
Make your own stunning pendants, bracelets, rings, cufflinks or earrings using these images and our great range of clear glass tiles.
You will be downloading a full page of digital images for you to print out on a colour inkjet or laser printer. They are best printed on A4 size 150 - 170gsm paper. We print ours using a small Epson colour inkjet printer and either Epson Heavyweight Matte or Canon Matte Photo Paper (170gsm).
Kindly note that all of our images are subject to copyright and while we are happy for you to use these to make personal jewellery and items for sale at local markets and the internet, it is not our intention to sell them to you or anyone else for purposes of mass production. If you intend to use them for anything other than 'personal use' please enquire about permissions and pricing at sales@glaze.co.nz.

industry_corpus2: Manufacturing


text:
This is one of my personal favourite, we want to give our customer a much stronger and a much better secure way of talking to my support team via live chat, facebook, twitter and so on. This module does the trick as all my customers have to do it login to our client area, then copy their own support pin and that is it. I highly recommend this module to anyone it was really well, and very simple to set up.
I am really impressed with this module, it was really well and give us different type of messages that we can send for an example "Information, Success, Error, Warning, Tips, Secure, Message, Download, Purchasing, Printing" this allows us to send a message to different uses as well as grouped users (customer,business) I really recommend this module!
I am really pleased the way "Agree Terms" works, it works really well, we had to find away to keep logs of customers accepting our terms without being to pushy to our customers. This module does the job really well! I highly recommend it!

industry_corpus2: Computing & Telecommunications


text:
This website features simple machine activities. These activities are interactive and allow the student to learn about simple and compound machines. The student can choose to explore a house or tool shed and find the simple and compound machines that are in each.
Brief explanations accompanied by photographs to illustrate simple machines.

industry_corpus2: Subject Education


text:
We offer complete pool table services.
Buying a used pool table and need it moved and professionally reinstalled?
Is the felt worn, faded, or torn?
Let our professional installers and movers do the job!

industry_corpus2: Others


text:
No Short Corners: If you have got a problem with LD, you have a problem with me.
If you have got a problem with LD, you have a problem with me.
Like he says, it is very easy to sit back and judge when you are not burdened with things like knowing all that someone is dealing with.
its, lds last game, maybe, and we are getting a sense of what a fully operational death star will look like. light speed was my first thought.
the gyau injury took some out of the team, but they were able to refocus, and assert their will on the later stages of the first half.
this team is showing flair, and a style, and we all want more of this.
on a sour note, a lot less playing around with the ball in the defensive third would be nice, but these guys are playing with confidence and that shows when you play tiki taki in the back, just maybe a little less of it.
Hard to open up on things like that. Much respect.
dany, who do you think is/was the best US player ever?
i'd rather not say because i don't want to start a debate.
landon donovan did a lot for us and i'm very thankful. he and reyna are the only players we've had who have won an individual honor at a world cup.
no debate, just curious to see who you think is the best. I'm asking you to defend your pick. It is your opinion.
Dany doesn't have to defend his unnamed pick. He stated it's just his opinion, so it shouldn't be for debate. Who's the best Paraguayan player of all time? They made the QF's in a World Cup in 2010 ya know!
scary to imagine how good that paraguay team would have been if cabañas hadn't been shot.
Edit to my last post. Meant to read I'm NOT asking to defend your pick.

industry_corpus2: Sports


text:
Casino operators have different ways of working, which is why the focus of their attention is also different. Some concentrate on getting long term customers and some aim to get short term profit. Nevertheless customer retention is one of the most common and main objectives gaming sites try to achieve.
These are casinos that have been ranked the highest by users on several key categories. You can feel safe visiting any of the casinos in our Top 10 list.
There is a way we recommend that could help you find your ideal site and it starts with research. Look at the casino site reviews we have to get an idea about the main characteristics and promotions in different casinos first. Then visit the ones you feel are suitable.
If you have enough time and spare cash to deposit, the best research would actually be to try out every site that you find inviting. This way you get a chance to take advantage of sign up offers on each site. You don’t have to deposit the maximum amount, but as sign-up offers in most sites are one-off opportunities to get up to 100% free cash, it is strongly advised to get them all. After being on each site for a month or so, you will be able to compare and find the one you will be more loyal to. Nevertheless, it has to be said that sticking to one site only, if you are a very regular player, could be a bad idea, as having two or more sites on the case can bring you more benefits, due to promotions available.
Nevertheless, if you don’t have enough time to do such extended research, you could trust our judgment and choose the site of the month to try and win some cash from who we believe offers the best deal in that particular month.
Many sites also have online tutorials to help you familiarize yourself with the rules of different casino games.
Bettors Help is your first stop before choosing an online casino to try your luck at. The information you will find on this site is useful for both beginners and professionals for use in all online casinos.
Beginners will find it useful to browse through the rich content we have on the site, telling you everything you need to know about casinos, gambling and anything else you might wonder about to do with the online casino world. We have all the most popular casino games described and explained with various strategies and tactics you might want to use to win big.
For more experienced players Bettors Help can help to save time otherwise spent researching different sites and offers, as we have reviewed all the major websites including 32 Red Casino, Gala Casino, BetFair and many more. All these online casinos must be on the Whitelist (i.e. have a license to advertise in the most countries), before we suggest you play with them.
We have tried out every site we link to; deposited money, played games, tried out various casino bonuses and came up with a short description of the main features of each site. We have all permanent promotions listed there and the benefits of staying loyal to each casino, as well as our personal opinion after experiencing being a player on the site.
Bettors Help is wishing you all the best of luck in finding a perfect place to have an exciting and pleasant gaming experience.

industry_corpus2: Gaming


text:
Pearl & Logan were married at the end of October in Wilmington, North Carolina! It was a gorgeous fall wedding, and especially special for me because Logan is my brother and Pearl is now my sister-in-law!
After touring quite a few venues in Wilmington, we decided on the Brooklyn Arts Center for the ceremony and reception. The courtyard is perfect for an outdoor ceremony, and the reception room fit their large guest list!
Using navy, maroon, blush and gray as the color palette, we utilized pumpkins for centerpieces, all red rose bouquets from Eco Chic Blossoms for the bridesmaids and gray suits for the guys! One of my favorite pictures is of the couple right after their first look. Logan built Pearl a custom farm table for their dining room as a wedding gift, so he had to show her a picture of it on his cell phone!
The couple had an amazing dessert bar from One Belle Bakery and beautiful sparkler send-off! A special shout-out to Kaitlin from Rowan Lane Events who came down to Wilmington to coordinate the days so that I could enjoy the celebrations!

industry_corpus2: Real Estate & Construction


text:
There are various cost accounting techniques which are followed by different organizations for different purpose like price fixation, calculation of budgeted cost or for many other objective. Standard costing is also a cost accounting technique which is used to calculate expected cost which is substituted for an actual cost in the accounting record and then helps to recognize the difference between expected cost and actual cost are calculated and recorded in the books of account. In recent days this technique is being widely used by many manufacturer to business analysis the variance between the actual cost of the product being produced and the cost that should have been incurred for producing such product[ CITATION Bai17 \l 1033 ]. Standard costing is mostly used to determine the deviation in the cost from the standards set by an organization and also helps to recognize the reason of deviation so the matters in regard to which steps are required to be taken to resolve the limitation should be informed of to the management. Standard costing technique involves the following step to get the effective results. Initially calculate or ascertain the standard cost; secondly, determine the actual cost; thirdly, evaluate the variances by comparing the standard cost with actual cost; fourthly, examining the resulting variances and lastly, by reviewing the results of variation, determining the appropriate action that are required to be taken to eliminate that differences. The primary objective of standard costing system is to help the management to taken effective decision on various matters of business that effect the financial position of company like price fixation of goods produced, decisions in relation to make-or-buy which will prove more beneficial to the organization, evaluating the performance level of different individual and also helps in implementing the system of budgetary control which is very cost effective for the entity[ CITATION Bar15 \l 1033 ]. The standard costing system has many advantages as well as disadvantages. The same has been discussed in brief below in this report. However this system of costing has many limitation still in current days many large companies adopted this system of cost accounting. Here we have considered two journals on standard cost accounting system for a better research. From the comprehensive study of both journal we can conclude that how this costing system can be useful in business environment[ CITATION Ben10 \l 1033 ].
1. This system of costing works as a controlling tool, hence helps the management as controlling device.
2. It helps the organisation in imposition of budgetary control system for effective management of the business.
3. It also provide assistant to management in several function like price formulation and policies relating to production[ CITATION Cal17 \l 1033 ].
4. Standard costing highlights the variances between budgeted and actual cost and also helps in the management to identify the area of inefficiencies and reason behind that.
5. Standard costing is considered as an effective technique s it helps in budgeting and planning as these cost are predetermined. It also helps in analysing the effect of change in the relationship of cost price volume which is useful for effective future decision making.
6. It also provide the mean in the prompt preparation of profit & loss account for short period foe analyse business trends which is very effective for prompt decision making.
7. This system of costing also helps in evaluating the performance of the staff of different cost centres with the help of in depth analysis of different variances[ CITATION Wer17 \l 1033 ].
The variance analysis highlight the controllable or non-controllable variance and stressed upon to recognise the reason of deviation and allocate the mistake accordingly. However the liability of executive is very limited which are authorised to be controlled by them. In order to effective allocation of liability responsibility it is important to segregate the variance into two aspects which is very difficult. Because of that sometime the staff behave reluctantly and hence it increases the work load[ CITATION Tru08 \l 1033 ].
The standard generally follow the entity’s average past result, maximum theoretical efficacy or its obtainable good yield, which are either too extensive or too brief. These gives a negative effect on the motivation and morale of the employees if these standard are too high, then it becomes very difficult for the employee to achieve the targets and thus possess undue pressure on the employees and create a negative impact in business environment. However something the management of the organisation set standards which are very high and practically impossible to be achieved, this lowers the confidence and morale of the employee and not able to give effective result.
The business condition of an organization keeps on changing because of which the standards is changing accordingly. Hence it is very important to constant revision in standard so that the actual results are become reliable to compare with the standard. However due to constant revision of standard many problem arise especially in adjustment of inventory. But the revising the standard on timely basis add value to the organisation and it also require management attention for better result but it is difficult for the management to give proper attention on regular basis.
Standard costing system is an expensive as well as time consuming technique. Since the degree of technical skill required in this system is very high. Due to continuous change in technology these system require regular update which also increases the cost of organisation along with involvement of huge cost in the implementation of system at the initial stage. Hence it is not beneficial for small and medium sized organisation to implement this system of costing as their financial resources are very limited. However the benefit of this system of costing is very high in comparison of cost involved in the initial implementation of system[ CITATION HEr17 \l 1033 ].
The two journal articles which have been considered in this report for discussion on the given topic are “Standard Costing Games that Managers Play” by Calvasina, Richard V and Calvasina, Eugene J and “How to Tell If Standard Costs are Really Standard” by Barnes, John L.
In the first journal paper the matter of discussion is related to disadvantages and limitation of standard costing technique and misleading information provided by the system and damage caused because of those information is comparatively higher than the advantage it is believed to give to the organization. Hence from the above discussion one thing is cleared that the main sufferer of the system is the organisation[ CITATION Goo16 \l 1033 ]. And the first journal paper emphasizes on the matters relating to evaluation of improvements in the standard costing methodologies in a textile industry. The main focus on the updating the method and procedure continuously of standard costing in order to keep this system of cost updated.
The main objective of first case study is highlight the flaw of standard costing technique. The author initially observed from the study that there are three basic functions of standard costing technique. These are: initially the collection of actual costs of the manufacturing operations; secondly; achievement of the above manufacturing operation at expected cost and lastly the performance evaluation from the standard by comparing with actual and by reporting the variances[ CITATION Cal17 \l 1033 ]. The manager place heavy reliance on those data for decision making purpose and for detecting the area of non-compliance or which are not at par with the budget and keep a continuous review of work of cost center to check whether they are running efficiently to achieve the goals of organization planned for success of organization. In addition to that the author has also discussed the standard costing technique in reference various games, the first one of which is “Everlasting Standard Game”. Under this game the author has discussed the circumstances where either the company is small with nonexistent department of industrial engineering or with nonexistent department of industrial engineering or the manager of which thinks that implementation of standard costing technique is one time process and once implemented, no revision in standards are required[ CITATION Jef17 \l 1033 ]. At the time of formulation of company one standard quantity of material and labor was set if the company and continue the same for several years and not made any change. But after numbers of year revision is made only in respect of value that is labor and material cost but completely ignored the area of material quantity and labor hour where only the revision is required for effective results. This results in the manager’s reluctance to review the reports since the same data is being produced every year without any changing in value to the standards which are conventionally followed by the organization. Consequently, the significance of efficiency variance and material variance are ended. The second game is the “Unbreakable Schedule Game”, the author has discussed the standard costs are revised but only on the scheduled time set for such revision. No relevance is being given to the major changes in the costing or production techniques that are occurring between the dates set for revision. In many companies where the management of the company does not want to spend much time on accounting function of the company as the resulting variances are misleading[ CITATION Kne16 \l 1033 ]. The third game is the “Methods Change Variance Game” as per which disclose the problem associated with the labor efficiency variance. The main objective of calculating labor efficiency variance to calculate the difference between the labor efficiency based on the old traditional system that is currently followed by the company and the labor efficiency variance that would have been calculated based on the new standard, if it was currently employed. And report both the result to the manager to the organizational behaviour. But the cost of making both report are not fully evident. The fourth game is named as the “Material Mix Game”, this is basically the other version of the method change variance game, and the only difference is that it is in respect of material mix variance[ CITATION Bar15 \l 1033 ]. Under this system, in the production of goods different ingredients is used and the quantity of different ingredients are different. Only the total amounts of the ingredients are reduced with a change in their proportion. Hence the result of material mix variance turns out to be favorable. The fifth game is the “All Encompassing Standard”, material mix game under this game, company produces variety of goods which looks similar on outside but differ on its uses. However the average cost of the product are same but the proportions of the ingredients are calculated on the basis of strength that is provided by each product. In this game, the strength of the product does not match the standard strength as per the cost card. The sixth and the last game is the “Full Figure Standard Game”, in this game a very less addition in quantity of material and hours of labor made. Hence the result of variance turns out to be favorable. This method is adopted so that the expected standards are actually achieved by the organization[ CITATION Sit17 \l 1033 ].
In the second case the author focuses on the necessity of the continuous updating of the system of standard costing, especially in the textile manufacturing companies. The author was the chief accounting and controlling officer in Graniteville Company. The studied the system of standard costing adopted by the company and limitation observed by the author in the system. He raised some basic important question faced by the team in respect of the system. Like, cost accounting goals and objective of company, problem with respect to cost accounting system, what are the plans of company to achieve their goals and what are the actions taken by the company to resolve their problems. Here the author observed the various goals and objectives of the cost accounting and review the system whether the system have the capability to provide which are accurate and reliable for timely result. So, that the management take effective decision in a timely manner at all segment. It is necessary to exclude to all intracompany profit centers from the cost system to get the appropriate result and incorporate all the activities in the cost system. The standard cost relating to the activity is shown along with the optimum practical capacity of the plant to judge the efficiency and tom review whether the goals of operating management is achievable or not and how much difficult for the organization to achieve those targets. In order to forecasting the gross margin and evaluating the performance by comparing expected cost with actual cost. The information become more reliable if company considers standard cost with respect to estimated sales price[ CITATION Han03 \l 1033 ]. For the development of standard cost relating to inventory it is mandatory to evaluate the carrying cost of the inventory. The author has also discussed the major area of limitation of standard costing which reduces its value. These are: documentation of system of cost accounting, incorporation of significance of cost accounting system in general accounting system where the general costing system not able to capture all the data and provide inappropriate results which effect the decision of management. The payroll and data collection system provides inaccurate information. In order to eliminate all these limitation the author has done the extensive study of the system and provide recommendation that it is necessary to implement various control techniques for data relating to payroll data collection and reporting; production reporting; dyes and chemicals; maintenance and capital expenditure, supplies and raw materials; and update the system on regular basis used by the project team. In addition to all the author also suggest that the system is managed by a set of skilled staffs so that they can utilize the system properly. Hence the management plan to develop an automated mechanisms that collect data automatically and for the purpose of inquiry so that the flow of basic information could be done without any clerical error associated with the process[ CITATION Wil171 \l 1033 ]. Apart from that management also develop an automated mechanism for variance calculation, cost determination and cost revision as per market change.
1. In the given both case studies the main area of focus is on the updating of the standards of the standard costing system on a continuous basis.
2. The primary objective of both the case studies was improvising the cost accounting system.
4. The first case studies have emphasized on more different approach that could be adopted in the standard cost for better results whereas the second case study emphasized on the way how to enhance the standards of cost accounting system[ CITATION Mar18 \l 1033 ].
5. The first case study has talks about considering the application of standard costing system in any organization while the second has talks about the requirement of costing system in textile industry.
The standard should be reviewed and update on continuous basis rather than waiting for the date set for revision. The revision in the standard made according to the major changes that occur in the costing system.
The standard must be relevant. If any change in made in the layout of plant as per management decision simultaneously change in cost card relating to material mix is also required to get the appropriate and reliable result[ CITATION Sim16 \l 1033 ].
The standards followed must be realistic and there is not space of ambiguity. The standards set for overheads like material, labour and manufacturing overheads must practical which is achievable.
Standards followed must be based on future. And the standard set for future based on past performance and if necessary it should be update accordingly.
The textile manufacturing company, Graniteville Company suffered from some limitation regarding the costing system, and to overcome from those limitation some automation mechanism is required for costing system that automate the process of documentation and simplify the complex task[ CITATION Fél17 \l 1033 ].
The efficiency of the standard cost system can be further increased by preparing the standard cost reports and the cost ledgers in the budget formats.
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12. Sithole, S., Chandler, P., Abeysekera, I. & Paas, F., 2017. Benefits of guided self-management of attention on learning accounting. Journal of Educational Psychology, 109(2), p. 220.
13. Solicitors, S., 2016. The Principles of Contract. Contract, p. 13.
14. Truong, G., Partington, G. & M, P., 2008. Cost of Capital Estimation and Capital Budgeting Practice in Australia. Australian Journal of Management, 33(1), pp. 95-121.
15. Werner, M., 2017. Financial process mining - Accounting data structure dependent control flow inference. International Journal of Accounting Information Systems, Volume 25, pp. 57-80.

industry_corpus2: Finance & Economics


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In Myanmar, two Langham Preaching trainers push the limits.
Chris Wright reports on a visit in February.
It was a hot and sleepy afternoon. I had been teaching all morning, and to be honest, it would have been easy to doze off. But not when I started hearing what two of those in the room were planning to do.
I was in Yangon, Myanmar, spending a week at the Myanmar Evangelical Graduate School of Theology (MEGST), leading up to their Graduation Day. Each morning I was teaching on their “Mission Emphasis Week.” But in the same week, Langham Preaching was holding a seminar of Training for Trainers with a group of men and women who have been through four years of Langham seminars and are now being trained to teach others at Level 1. I joined them on the Wednesday afternoon, shared a word of encouragement with them from Psalm 33, and then settled down to listen as each shared with the group what they were doing and planning in their training exercises. That’s when I sat up.
“I and my brother here will be leaving next month to conduct a Langham Preaching event for a week in the far north of the country,” said one of them. “It is a very mountainous region, but there are Christian villages, and pastors from about 60 churches will be gathering. We will take two flights to the nearest city. Then we travel for two days on rented motorbikes (the roads can’t take four-wheelers). And then another two days hiking on foot (with the help, we hope, of porters if we can hire them).” I was astounded, and asked a few questions to make sure I’d got those facts right. After that they will teach for a week, and then make that journey home again. It felt like the journeys of the Apostle Paul in mountainous Turkey (well, without the planes and motorbikes). But for them, it just seemed very matter of fact. Those remote churches and pastors needed the Word of God as much as any city church, so they would go and teach them – and this would be their second visit.
It had been ten years since my last visit to Myanmar. I visited each year from 2004-2007 to help establish a Langham Preaching movement in co-operation with Crosslinks’ School of Bible Teaching, at the HQ of the Anglican Church in Yangon. That work continues mainly supported by Crosslinks. Meanwhile, another Langham initiative has been running for the past several years with wider denominational participation and now under the national leadership of Country Co-ordinators Sein Kyi and his wife Ruby, whom I met. This is the group now training trainers for further encouraging multiplication, with the oversight of the new Regional Co-ordinator for Langham Preaching in Asia, Phil Nicholson.
Meanwhile, back at MEGST, more encouragements. In 2005 I met a young Pentecostal pastor at the second Langham Preaching seminar we held, Aung Htoo. He was a graduate of MEGST and very keen to do further study. He and his young wife Esther and their godly parents treated me to a very special meal in their little home. To cut a long story short, after helping him achieve his MTh in Korea, he was accepted as a Langham Scholar in New Zealand, and now, twelve years since I first met him, he has just submitted his PhD dissertation and awaits his viva. His research involved a biblical critique of the political philosophies of non-violence, comparing Martin Luther King and Aung San Su Kyi – the renowned lady who during those years was a prisoner in Myanmar but is now the President! Aung Htoo is now teaching theology on the faculty of MEGST, having returned to Myanmar with Esther and three lovely children.
Two other remarkable Scholars are also there: Ronald Laldinsuah, with his wife Mary, who did his PhD in Melbourne and has published his dissertation on Hosea as a Langham Monograph, and is now Academic Dean; and Anna Hluan, who also did her doctorate in New Zealand, and whose husband Henry, after entering politics, has been chosen by Aung San Su Kyi as Vice President of Myanmar – the first ever who is from an ethnic minority and a Christian.
We are well aware, of course, that the country still has major challenges and severe religious and ethnic unrest in places. But there is encouragement and hope in meeting such faithful teachers of the next generation of pastors and leaders in a city seminary, and in praying for men who will hike through the mountains to teach the Bible to remote rural pastors. The Word of God will do its work.
 Their names and photos and the specific region are withheld for their security.
Chris Wright is the International Ministries Director of Langham Partnership, a respected theologian and award-winning author of more than 20 books, including The Mission of God: Unlocking the Bible’s Grand Narrative and Knowing Jesus.
Learn how you can partner with Langham through our June campaign, Becoming like Jesus, to respond to the most urgent need of believers around the world: to become like Christ. Learn more. Make a gift.


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Occupy awakened the fighting spirit that has been dormant in me since the 60s, reconnected me with my passion to go fearless into whatever is next for the (r)evolutions in the world and my consciousness.
This morning, in gratitude I contemplated this question: what is my gift that life calls me to bring into play, for the sake of the Whole? The following notes are an attempt at modeling that play.
First, I became present to how much I care about the best possible future of Occupy, the future of all children living and who will live on this planet. From that deep feeling arose the next question.
Can it be that the current movements of the multitude will fizzle out as it did in the 60s (although for different reasons)? In the 60s we didn’t have the Web, smartphones, Twitter and the other tools of super-connectivity that we enjoy today. Today, we don’t have (yet) a massive desire for freedom and creativity as much in our inner world as in the outer.
Without that desire being alive in large segments of the Occupy ecosystem, without wanting to be free from the tyranny of ego, as much as from any form of injustice and repression, it may not go deep enough to make a decisive difference for liberation. Systems of governance and even property may change, but for full liberation from the past, with lasting effect, we also need to attend to what is happening inside, (particularly in moments of challenge and stress). Going integral is re-claiming the magnificent wholeness of who we are and can be; it is not a luxury but a condition of victory.
Even so, we cannot and must not preach integral to Occupy. The best we can do is to learn from and with the creative spirit it brings to challenging the status quo, and one more thing: to embody an integral revolution in our consciousness, the way we relate to one another, in our shared mind and the way we organize ourselves for making a difference, together.
It may sound a tall task, but doing anything less than that is missing an epic opportunity to make a decisive move against all forms of tyranny. It’s an opportunity that we can turn into reality only together, as an integral (r)evolutionary commons.
I hope Marco Morelli will share more of his sensing of how a commons in our context may look like. Meanwhile, here are some of my intimations about the sangha aspect of the same community. Primarily, I see it as a community of practice that is pushing the envelop on the domain collective mindfulness and wise action. The better we become at that practice, the more we become those we’ve been waiting for.
Reading my draft of this blog, my partner Anna, at that point inserted this fertile question: “How would the behavior in such group and of the group show up as being different and attractive to others?” I believe the answer is in love, as it manifests in recognizing the full blossoming of each of us and the whole, as a condition to our own well-being, and having a life that shows it. It’s about listening with such a profound curiosity to each other’s gifts and aspirations that we become the listening that calls forth the speaking of them. An example of that kind of listening is inside the encouragement to express my vision more fully, which I received from Eric Troth, the instigator of a series of conference calls about Occupy Integral.
In my experience as a social architect, hosting and cultivating communities for long time, that concept provides a useful perspective on how we can step up to the task of learning what we need to, and doing it as rapidly as possible. A community of practice starts frequently with the negotiation of the meaning of what we need to learn together.
One more thing, about the title of this blogpost. When I hear “Occupy Sangha,” I hear it with two intonations. First, as Occupy Sangha, a phrase starting with a verb calling to inhabit a non-denominational space of integral (r)evolutionaries, the community, where we share the experience of our individual and collective self-realization. Second, as Occupy Sangha, a phrase starting with "occupy" as an adjective, emphasizing our alignment with and supporting the best what the Occupy movement stands for and embodies, and carrying it forward in our practices as a community.
If that perspective speaks to you, what is that you see we, as a community of practice, need to learn first?
What other questions do arise in your consciousness, as you read this blog post?
George Pór is the founding editor of The Future of Occupy.
I'm thinking that simple act will bring us to our natural state of curiosity/listening, connectedness, love.
Thank you, brother Duri, for asking these questions. I let them work through my system as I read your blog, to see what resonated with my own gift in response. I am not physically engaged with the Occupy Movement - other than to follow its unfolding, spread the word and raise awareness of what's happening, as and when I can. My engagement with the Integral movement is also less than total these days, as I find it satisfies only a small portion of my being, so I don't show up in Integral circles as often as I once did. My practice these days is the inner and outer liberation you speak of, moment by moment, one layer at a time, one challenge at a time. And that practice for me, is collective.
So my response to your question is this: if the aim of your community of practice is to 'push the envelope on the domain collective mindfulness and wise action', then the core form to practice is Circle (I recommend PeerSpirit circle practice as a good place to start - you know it well!). Inside the circle practice, the inner stance best adopted by as many members as possible is that of 'witnessing' (I describe this in more detail in my blog here: http://iyeshe.wordpress.com/2010/12/15/the-evolution-of-knowing-%E2%80%9...).
There are ways in which this is advanced practice. And yet it is highly developmental, as it creates a safe space for the ego to drop its barriers to loving challenge. Having development diversity in the circle is a prerequisite. Invite the elders and the young to intermingle. Allow the wisdom to flow from the middle, rather than having decisions adopted by the rim.
In conclusion, I cannot recommend strongly enough that the 'Art of Hosting conversations that matter' (google it, dear readers, since I can't insert a link in a comment...) become part of the DNA of Occupy. There are training seminars everywhere, of high quality. I know one is coming up in June in the UK - get some community members to attend, they won't regret it!
Thanks Helen for your thoughtful and heartfelt comment.
I resonate with both of your points. The Circle practice, inspired by the Native American and other first people traditions, adds also some beauty, ritual and ceremony, elements of the "Purple" in Spiral Dynamics parlance, too frequently neglected by 2nd tier folks, yet without it the Spiral caanot be whole and healthy.
The "Art of Hosting" approach to host conversations that matter, especially when it's coupled with the rigorous discipline of the "Communities of Practice" approach to host transformational communities, can also be very helpful to the beloved Occupy Sangha.
George, I love your remorseless rigour! In my experience, the circle needs to be held in a 'Turquoise field'. It is not necessary for all those who sit on the rim to be conversant with Spiral Dynamics, of course. And ideally, the full spiral will be represented, with people at different centres of gravity showing up, because then we have the full range of capabilities (at top fitness) available to the whole. Turquoise holding allows each voice to be heard and valued, Yellow presence ensures that the genius of each vmeme is appropriately utilised.
I imagine that for an integral sangha to transcend and include the Green "each voice to be heard and valued" principle, those voices wil include the voice of planetary concerns ranking above any narrower interest, and the perspective of world re-ordered for the good of the commons.
Oh yes, George - whilst wareness that both the Earth and the kosmos are fully sentient and present as we gather in circle might not be present in all hearts, that doesn't make it any less true. Personally, I like to invoke and invite both Gaia and the invisible presences beyond the veil to join the field and arise in the middle each time I sit in circle. It depends on the context and culture as to whether I will verbalise that invocation. Thank you for playing so beautifully in this field you have created here!
Helen, my first thought about your last sentence was that it's really Terry and Marco, who created the field that I'm playing in. Then came a deeper, grateful realization about the larger field that brought all of us together in this integral (r) evolution. Thank you for your words reminding me of that!
This is a most inspiring article. Having lived through the revival of Spiritual gifts era of the 60's, and the early attempts at a committed spiritual community, I am overjoyed and eagerly looking forward to this wave of the Spirit now sweeping the earth.
Like Helen, I am aware that the mistakes made, because of the level of the meme at that time, are able to be avoided this time. Particularly the ego and hubris of self-chosen leaders is not happening now.
My special gift is Listening, never been recognised in my whole life, but I knew it would come in handy so is well trained and ready.
The loving witness, perfect for an Enneagram 9 person like me. No more lurking around on the Internet, staying quiet at meetings.
I'm out and loud ready for this Occupy Sangha.
Big thank you, Janice, for being so good at not only listening but also expressing your truth. I much appreciated what you wrote in your Twitter profile, "not being ready to play little old lady yet."
The world needs more than ever wise women rising up and speaking from their heart.
Thank you also for the your understanding of Thomas Huebl's message that you shared on Beams & Struts: solutions will emerge when our communities "Put things in order before they exist". Whatever Occupy Sangha will become, my intuition says that it can be central to ist work.
Would you say more about what Huebl's message means to you? I'm curious what our integral brothers and sisters think about these matters in Sidney. Would you mind to share a link to this blogpost on the mailing list, with your comment.
Thank you for your reply George. I haven't yet met face to face with the Integral group in Sydney regarding these teachings, that happens next Sunday. There is a part of our Facebook page called Presence that is put aside for those wanting to delve deeper into this subject.
As for me, I just "get" what Thomas is saying at a very deep level of my understanding. Part of a yearning that has been long-standing in my life. So much so, that is spite of not having the money to travel, I have committed myself to attending the Integral Next Seminar in Colorado in August just to be a part in this discovery. To add to my certainty that I am on the right track, I received notification on Good Friday that I have been awarded a scholarship. That convinced me doubly.
I have been training myself to live mindfully in the "now" for about 20 years, and have had an Integral Life Practice for the last 10 years, so you could say I have been anticipating this. Maybe that is how I relate to "putting things in order before they exist."
I totally concur with your thought about not preaching Integral Theory to those not seeking it for themselves. We can only be a living example to those around us, anything more will result in conflict. We can't wait for the majority of people to wake up. There will always be those at every level and stage, but we can, subtly and effectively form a group to hold the light and sustain each other, while at the same time making a difference in the world around us.
Many times I have listened to talks and watched videos and played mp3's of Thomas Huebl since being made aware of his teachings and I am convinced of his sincerity, impressed by his modesty and intrigued by the sense of mystery that draws my attention. Hence my enthusiasm.


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industry_corpus2: Travel & Geography


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Olympic gold medallist Jason Gardener was at Oxford Road Community School in Reading this week to inspire the next generation of British athletes.
Gardener was part of the memorable Team GB relay-winning team which defeated hot favourites USA by 0.01secs in Athens in 2004.
Now retired, the 38-year-old is a Youth Sport Trust Ambassador and helps to encourage young people across the country to take part in physical education and school sport.
“I remember doing school sports days and being inspired by the teachers who encouraged me to be the best I can be,” said Gardener.
“That’s where it all starts and I finally got on to that Olympic rostrum, picking up gold in Athens.
Gardener believes the 2012 Olympics in London has provided a perfect platform to get as many youngsters as possible involved in sport.
He said: “We’ve just come off the back of a wonderful period in British sport with the 2012 Olympic and Paralympic games.
“The government’s announcements following those games, where they are investing directly significant amounts of money into primary schools – it’s just under £10,000 per year which is ringfenced up to 2020 – provides young kids with such a great opportunity to be inspired by sport.
Speaking about his visit to the Reading school, he said: “It’s been fantastic.
“As soon as I got here I got a really engaged, excited cohort of young children.
Olympic gold was Gardener's biggest achievement in a running career spanning more than a decade.
He was also World 60m Indoor Champion in 2004 and won a silver in the World Championships in Sevilla in 1999, where he was running in the 4x100m relay.
His final major honour came in 2007 when he won the 60m in the European Indoor Championships for a fourth time.
Reflecting on his glittering career, Gardener admits despite relishing every moment, he does not miss everything which went alongside competing on the track.
"I certainly don't miss training six days a week relentlessly," he said.
"Especially when you're pushing your body to the absolute limits and you're constantly having to deal with injuries at the most critical times.
"There are also the stresses and pressures of going to a major championships with lots of medical things going on and you're still expected to go out there and deliver medal success.
"But I've had my time though and I've thoroughly enjoyed the journey."


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At face value, SAP’s recent acquisitions of Ariba, Syclo and Successfactors have little in common with one another.
The common denominator seems to be the the shift from on-premise technology to cloud based technologies and SaaS in general but with the twist of mobility enablement but they are all likely all built on different technology stacks. The fact that Ariba has been around for 16 years and has successfully demonstrated a viable market for Spend and Contract Management undoubtedly helps justify the $45 per share but perhaps even more interesting, is the synergies with existing SAP technologies. There seem to be very few. Integration exists but essentially Ariba is wholly external.
Looking back into a glimmering past, of course it was more than a decade ago that Ariba was duking it out with the now defunct CommerceOne. At the time they were considered two of the major contenders for the B2B market in the e-procurement and contracts space. Back in 2000, both were losing money. These days Ariba’s net income is far from stellar but then SAP’s investment in Ariba is a futures buy and clearly the decision to acquire has many facets that are not limited to buy vs. build and are probably more about client base acquisition and consolidation. There is significant product overlap but nonetheless Jason Busch gives a nice summary analysis of the existing functional gaps even after the acquisition.
Some household brands that use both SAP and Ariba are Unilever, Home Depot, Target, Nestle, Sony, HP across many industry sectors. Bringing 1100 buyer customers, 59000 supplier customers, and more than 730000 companies from the Ariba network into the SAP fold will undoubtedly ultimately lead to discrepancies in usability and single point of interaction results when the two companies and their technologies ultimately merge but that’s likely to be a few years out. Consider that even the BOBJ acquisition 5 years ago still leaves some technology gaps in the convergence of SAP reporting and BW and BOBJ.
These facets are important from the perspective of business users, they will need to consider that their UI experience for some time at least, is going to involve more than one interface; that the UI experience will be different and that some of the integration technologies will be imperfect. Certainly there seems to be little in common in the underlying technologies applied by Syclo, SuccessFactors and Ariba so the assessment process of technical diligence must have been entertaining to say the least. The support model will likely be even more interesting.
The acquisitions in some measure seem reminiscent of Oracle’s acquisitions of Siebel and Peoplesoft and more recently Taleo for talent management , RightNow and ATG for service and customer relationship management and Endeca for search and analytics. The mashup of those technologies and user experiences undoubtedly continues to be challenging to manage and support.
All of this should also be viewed in the context of supportability. SAP customers feel that the level of support that they get for BusinessObjects is less than stellar; this was the result of survey conducted by the SAP User Group.
In the context of Winshuttle products the message is surely a little more encouraging. The current options of on-premise installation with desktop application or SharePoint form based technologies allows SAP customers to completely control the process, the UI and the collaboration scenarios that they want to enable for their business users. Leveraging existing technology stacks that include Microsoft Excel, Microsoft InfoPath and SAP ERP users can leverage their existing security credentials and IT supported processes but apply a new face and augment the process with out of the box workflows or customized workflows that do not involve large teams of implementation consultants. Most Winshuttle customers ‘roll their own’ but do rely on Winshuttle Support for occasional technical assistance in understanding the nuances of working with different SAP transactions.
The message then, is pretty simple. If you can do it using the SAP GUI UI there is a very strong chance that you can rapidly improve the user experience or the entry speed by applying a Winshuttle interface bound to a spreadsheet or a form. HTML forms and Excel centric data gathering are user experiences that most business users are intimately familiar with and deployment requires little more than valid SAP credentials for those touching SAP and MSOffice or an Internet browser. For most business users there’s little or nothing to configure and for system architects and IT personnel there’s the opportunity for rapid deployment and little or no backend configuration or changes. More importantly, this approach facilitates delegation of the design and the business process selection to the individual business units seeking to improve the user experience and accelerate business data processing and analytics.


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Our deluxe box set of 12 individual blooming teas is the perfect way to experience the different flavors for yourself, and it also makes the perfect tea gift for a loved one! Our Flowering Tea Gift Box includes a variety of flavors and floral displays.
Blooming tea is a special category of woven Chinese tea, sewn by hand with flowers that beautifully “blooms” in your teapot or tea ware right before your eyes. It is a healthy and luxurious tea drinking experience fit for royalty. Traditionally blooming tea is made of a base of green tea, along with flowers that have been scented to perfection. As you steep your blooming tea bulb- you enjoy a beautiful visual experience as it slowly unfurls, and is majestically displayed in your glassware. Flavors vary from traditional jasmine green tea to exotic fruit flavors, to creamy vanilla; and can be steeped multiple times without releasing any bitterness!
This is truly a unique way to invite a moment of calm to your day, a one of a kind experience, and also makes for a unique gift!
*Please note that the teapot is not included to this blooming set, it is sold separately.
Place one tea ball in a clear glass tea pot or tea mug. Bring the water to a full boil & pour it into the glass teapot or mug with blooming tea. Steep until the tea ball will bloom in yourteapot (takes 5-8 min). Pour all the tea into cups. Each tea ball can be re-steeped 2-3 additional times after initial steeping.
My sister shared this gift with me. It is extremely unique and aesthetically overwhelming to the senses. Highly satisfing and gives an unforgettable experience. Tealyra’s blooming tea is a brilliant idea.
Thank you so much, for allowing us to enjoy such a unique tea. It had a robust flavor. I enjoyed mine with my best friend.


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No salaries available for Stanford’s Bernard Muir or USC’s Pat Haden since private schools aren’t bound by the same disclosure laws. All figures from USA Today.
The numbers skew after bonuses, as both Cal’s Sandy Barbour and Arizona’s Greg Byrne can max out above Guerrero at $872,935 and $938,462, respectively. Guerrero ranks 18th in the FBS in total pay.


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The results of the BFI’s Sight & Sound magazine’s first ever poll to decide the world’s greatest ever documentaries are now in. The winner of the title of Greatest Documentary goes to Dziga Vertov’s extraordinary silent film Man with a Movie Camera (1929), shot in the cities of Odessa, Kyiv and Kharkiv. Vertov created a film of dazzling beauty and bewitching complexity, which unleashed the camera in a teasingly surrealist fashion to capture everyday life in a unique and hugely influential way.
The well-known Sight & Sound magazine poll of filmmakers and critics to decide the Best Film has taken place once a decade since 1952, with Hitchcock’s Vertigo receiving the most votes in the last edition in 2012. The vast majority of films nominated were fiction features although in the most recent poll Man With a Movie Camera came in at a surprising 8th place and was the only documentary in the Top Ten. Now, for the first time, the magazine has launched a poll to discover the greatest documentaries. Over 1,000 films were nominated by over 200 critics and 100 filmmakers from around the world; over 100 of them voted for Man with a Movie Camera.
The poll report is released in the September edition of Sight & Sound. The full lists of all the votes received and films nominated will be available online from 14th August. Join the conversation at #BestDocsEver.
Visit Sight and Sound magazine’s website.

industry_corpus2: Film & Entertainment


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With this new year well and truly underway and the madness of last year behind me I have made some nice new changes to my working day. My shop/studio is now open only "by appointment" and I have been adding many new things from my shop to my on line store which is keeping me busy.
I have also started working on a book for a new client which I'm loving and I'm still trying to finish my own book as well, will it ever be finished?
I have added a few new things this week including my cards and lots more to come.
Just been to see your site Coty, love that you're selling your beautiful photos as cards, it's something I've looked into but haven't found the right printing solution.
How lovely to have a shop that's open by appointment only - sounds incredibly civilised to me, and I'm sure it helps you manage your time well.


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text: Calling from an unknown number? +48669335423? See reviews and leave yours!


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There aren't any Life coupons available right now.
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The simplest definition of an insurance agent is simply: A person employed to sell insurance policies.
In the real world, "insurance agent" gets used as an umbrella term describing any licensed person in the agency, but the more specific definition describes the agent as the "principal" of the agency.
The agent is the owner of the agency and is generally the person contracted with the insurance company to sell the products that they offer.
There is a local Allstate Agency called the Jensen Agency. Sarah Jensen owns the agency, rents the building, and is the employer of Barb, the CSR (customer service representative) and Thomas, the producer.
They all hold the same licenses with the state, but Sarah is the person who holds the contract with Allstate to sell their products, therefore, she is the "Agent."
Sarah is the owner of the Jensen Agency, a local Allstate agency.
Sarah got into insurance sales a few years back while working as an insurance producer for a different agency in her town.
Through the years, she became a well known name in her community. People came up to her in restaurants all the time, just because they knew her from her work as the local insurance person.
One day, Sarah was approached by a representative from Allstate, and was offered an opportunity to open her own agency, selling exclusively Allstate products.
Sarah was sad to leave her agency, but she saw that this opportunity to own her own business looked too good to pass up.
Now that Sarah has owned her own agency for a couple of years, she has the ability to directly influence her income much more than she could as a producer. She sees that the more business she can generate for her agency, the better the business's bottom line looks.
She has two employees, a customer service representative, and a producer, so the phones are covered, and when a new customer walks in, the producer takes care of the sale (most of the time).
Sarah's main job is to make sure that the agency has a steady flow of new business coming to it. She is a member of several different community organizations, and much of her time operating the business is spent outside of the office.
She also makes sure that her internet leads and other inbound marketing practices stay operational, and that her producer stays busy with new sales.
Since she has the most responsibility in her office, she also has some stresses that her employees don't feel. She has to make sure that her accounting is always in order, that the bills are always paid, and that she can always make payroll. She is, in fact, a true business owner.
Who pays an insurance agent? The agency, in most cases, pays the insurance agent. So then, who pays the agency? Depending on how the contract is set up, the agency is usually paid a percentage commission based on the insurance premiums that they sell.
The average percentage of the premium paid is generally between 6% - 15%, again, totally dependent on the agreement between the agency and the writing insurance company.
How a small business owner decides to pay their own salary is up to them. Here are the best numbers that we could find describing the salaries of insurance agents in each state.
The information in this table is gathered from a couple of sources. Salary ranges were provided by individual members of Glassdoor.com. Income per capita figures are based on the year 2014, and gathered from this Wikipedia page.
There are a couple of different ways to become an insurance agent. The biggest decision you will make when exploring the opportunity is whether to become a captive agent (selling one brand), or an independent agent (contracted with multiple companies). An article with information on captive vs independent will be coming soon.
Each different company that you wish to contract with will have different requirements that you must bring to the table.
One thing that is a requirement for any direction that you take is licensing. You must have your insurance license to become an insurance agent.
Be sure to do your research before you jump into a contract with a company. Every opportunity is different, so be sure to pick the one that will suit your situation the best.


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Picture this. You get a taxi from your house to work, and it costs $10. The next day, it costs $14. The day after, $7. Same trip, same route, same time of day, same type of taxi. You won’t be happy ‐ as a customer you want to pay the same (or at least something close) for the same service. You don't want this bill moving all over the place. The same is for anyone paying for their mainframe usage based on CPU usage, be it CPU seconds, MIPS or MSUs. You want two identical jobs to cost the same. But they won't. And it's going to get worse.
Any CPU usage charge is based on CPU seconds – the total number of seconds a task was using the CPU. This may be converted to MIPS or MSUs, or normalised in some way. But it's still based on CPU seconds. However there's a problem with CPU seconds – they’re different for different mainframe models.
Let's say you have one EC12 and one z13. A job running on the EC12 will (all things being equal) use more CPU seconds than the same job on the z13. And this has been happening for a while. Newer IBM mainframes have been more efficient than older ones, giving more benefit (or processing power) for every CPU second. So when charging, most sites will use some sort of normalisation technique to even this out.
Calculate the MSUs per processor, and you'll see a difference. The G01 has 70 MSUs for each processor, the G02 63.5 MSUs per processor, and the G03 60.3 MSUs per processor. The more processors, the less work each processor can do. This is because the mainframe needs more processing power to manage all the processors. So more processors means less work for every CPU second. Something to think about when you upgrade your processor.
With more modern processors, things get even worse. Let's start with caching. If a CPU instruction needs something in memory, it will need to go out to memory, leaving the instruction holding onto the processor until it returns. The slower this memory access, the more CPU is used waiting. Modern processors use caching to speed this memory access up, reducing CPU usage. Processors also do some nice tricks to improve the efficiency of the cache. Our article How Fast Is Your Mainframe discusses this more. What this means is that some workloads will use cache more efficiently than others. So a high CPU, low I/O workload will use cache more efficiently than a lower CPU, high I/O workload. Or in other words, that high CPU, low I/O workload will get more from every CPU second. However the exact cache efficiency will change from moment to moment. So if you run the exact same job twice, the chances are that each will use a different number of CPU seconds. Such CPU variability has been increasing with each new processor design.
This is made even worse with the latest trick to improve processor efficiency: Simultaneous Multi-Threading (SMT). SMT was introduced in the mainframe from the z13, and allows two threads to run on one processor at the same time. The idea is that if one thread is waiting for a memory access (or some other resource), the second thread can use the processor. This can really mess with CPU calculations. Let's take an example of two tasks executing. With SMT, both tasks can be scheduled on a single processor by the operating systems dispatcher. One will run first, while the other waits. Let's say this takes one second. Once the first needs a resource, it will wait, and the second task will run. Suppose this takes another second. As far as the operating systems is concerned, both tasks have been using the processor for two seconds. But in fact each has only been using it for one. z/OS 2.1 performs some magic to deal with this, reporting CPU usage as if each thread had the processor to itself. This is very new, so there are no statistics or reports on how accurate or repeatable this is.
The IBM z13 can be configured to automatically switch between two modes: one thread at a time (SMT Mode 1), or SMT with two threads (SMT Mode 2). Mode 1 is more efficient for CPU intensive batch processes, Mode 2 for I/O intensive I/O applications. Currently SMT is only supported on zIIP processors, but the smart money is that this will be available on general processors soon.
So what are the alternatives to CPU Usage? From z/OS 2.1, IBM has introduced a new field in the SMF Type 30 records with a count of instructions. Not yet available for other SMF records, this could allow batch jobs to be charged on the number of instructions executed, not the CPU time. This would be a more stable metric, but is further removed from the comfortable CPU second that has been the backbone of mainframe chargeback for many years.
Another option could be to use Relative Nest Intensity (RNI) as a normalising factor for CPU usage. A measurement of cache efficiency, RNI can be recorded in IBM SMF records over time. However this is not a straightforward solution with today's SMF processing technology. It also doesn't solve the issues raised by SMT.
Today a CPU second isn’t necessarily a CPU second. The amount of work you can get from your CPU second will change from moment to moment, and is determined by many things, including workload mix and processor configuration. This will mean that your user's CPU bills may differ from day to day for the same workload. Anyone working with chargeback would be wise to educate their users about why that is.
opinion	: Can Chargeback Invoices Help Win Over Your Business Units?


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Insider’s guide to Vancouver in Canada, ranked #17 in our countdown of ‘100 Most Incredible Cities in the World’.
At this delightfully tranquil cafe, you can relax among greenery and flowers while classical music plays in the background and, in summer, local acts take to the stage.
An ultra-cool gallery in historic Chinatown’s oldest building.
Hands-down the city’s best brunch spot, Medina dishes up killer Mediterranean-inspired fare, including melt-in-your-mouth Belgian waffles with equally drool-worthy toppings.
Main Street separates trendy Gastown from Railtown’s old-school warehouses and train tracks – the hood is fast transforming into a thriving scene for creative professionals.
Former warehouses and factories are giving way to hot restaurants, fashion studios and offices for high-tech firms, and the area is only becoming cooler by the day.
After teaming up with the owner of Vancouver-based Lululemon to co-create a line of sustainable athletic apparel, environmentally conscious designer Nicole Bridger went on to develop her own eco-friendly label.
Her eponymous brand uses low-impact dyes, Tagua nut buttons and fabrics made from renewable resources.


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Please pardon the interruption. If you manage the APEWS list, please contact us.
just a few more details. APEWS appears to use our "top sources" list http://isc.incidents.org/ipsascii.html as a blocklist. This list is an unfiltered list of sources for which we received a lot of reports. It is not supposed to be used as a blocklist as it is bound to include false positives. In addition, APEWS turns these /32 listings into /17 blocks, and they appear to violate our "Creative Commons Share-Alike License". Sadly, all other attempts to contact them have failed.
APEWS may be a useful "anti-spam" list if you do not mind losing a lot of valid e-mail as well. For example, right now, it appears to block the entire AT&T network.


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Orange Chocolate Ganache, Milk Chocolate, Sharing Bag, 120g.
Delicious Lily O’Brien’s famous milk chocolate infused with a rich smooth chocolate ganache infused with zesty Brazilian Orange oil.
Each case contains 6 sharing bags, perfect option for Corporate Gifts!
Milk Chocolate 70% [Sugar, Whole Milk Powder, Cocoa Butter, Cocoa Mass, Emulsifier (Soya Lecithin), Natural Vanilla Flavouring], Dark Chocolate 13.6% [Cocoa Mass, Sugar, Cocoa Butter, Emulsifier (Soya Lecithin, Natural Vanilla Flavouring], Glucose, Water, Orange Oil 0.27%.


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How to Manifest Anything You Desire?
Universe is you and you are the Universe.
There is no difference, and when we meditate on this when we start to feel that connection with the universe, with everyone and everything around us, then something magically changes inside of us. When we realize that we could have been a flower or a grain of sand, instead of a human being, something changes. Its all connected.
And once we grasp that part, we can understand how to manifest what we desire.
or its a desire – the inner desire of the soul, it is restless because you are not working towards achieving your higher self.
6 Steps to Manifest Anything You Desire.
Hope this has helped. Hopefully, this 963Hz Solfeggio Frequency based music will help you and meditating along with it will bring you closer to your inner universe.
Smile ~ Laugh ~ Chant ~ Sing ~ Become one with the universe!!


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Ren LaForme, from the Poynter Institute, shared pointers on the digital tools for connecting with reader audiences at the 2018 TOCA Annual Meeting in May in Cincinnati.
LaForme also presented information on improving modern storytelling and transitioned to his new topic by saying once you have shared the story, you need to engage with your audience.
that can help engage audiences.
Some of the first tools he highlighted were True Anthem and Echobox. While these tools are not free, they serve as artificial intelligence that ensures the right content is posted at the right time for the most reach and also looks for related content to share.
Sparemin Headliner allows professionals to combine a picture with audio, called an audiogram. This tool is very technical, according to LaForme, but it allows users the potential to have audio go viral because it can now be shared on social media.
Canva is a website that allows visitors to create images for social media. There are sizes specific to different social media platforms and predesigned layouts. LaForme says the most you’ll pay for an image on the site is $1, but you can also upload your own images to place pull quotes over.
The site Pablo is similar to Canva and is just a little faster with less options to consider.
CrowdTangle is a tool that monitors social media traffic and can be used to watch competitors as well, notifying users to when something is over- or underperforming. It can set up content discovery for certain topics. This platform is free to use, but there is currently a waitlist for access.
Yet LaForme says the best tools for connecting are the social networks themselves. Some people may be looking for the next thing to go viral, but he says this is not feasible nor sustainable in the long run. LaForme says drive-by clicks aren’t nearly as good as returning visitors, which is why cultivating audience engagement (aka loyalty) is so important.
“Audience engagement is building a relationship with your audience,” he said.
Some of the ways LaForme says you can build a relationship with the audience is by sharing interesting and related topics, sharing something personal at times to let them know you’re human, and not ignoring the wisdom of the crowd. LaForme says it’s wise from a business standpoint to know details such as your audience’s age, income, gender and career level so you know who you are posting to.
He says there are three main levels of engagement. For the low-level engagement, this is simply acknowledging what’s going on in the comments. Pointing out facts to trolls can sometimes actually lead to future stories and tagging the subjects of your work can prompt them to engage as well.
When typing social media posts, LaForme says you should stop and ask yourself if you would interact with the post. This will help you craft sentences that open the topic to discussion.
This leads to mid-level engagement, which is when you ask questions that your readers can answer (avoid the rhetorical and technical ones).
LaForme also says to be mindful of what people are engaging with and to circle back around to those topics.
High-level engagement is asking people to share pictures or stories of their own. Be mindful to have a good sense of humor about the information you’re sharing and once again ask yourself if you would do it if you saw the post.
Another option LaForme offers for engaging with your audience is to interact with them at different times during the publishing process. You can let them know what you’re working on beforehand, tweet a summary during the process and promise more, and share it with sources and on multiple platforms after publishing.
“You have to be engaging to engage users,” LaForme said.


text: This week Peter Greenberg Worldwide broadcasts from the Manchester Grand Hyatt San Diego in San Diego, California. Arnie Weissmann, Editor-in-Chief of Travel Weekly, joins the show to discuss the often confusing brave new world of blockchain technology and gives an update on travel with bitcoin and how hotels are going digital. The Los Angeles Times’ Hugo Martin, reports on another brave new world—how airlines are coming up with their own rules because of liability issues. President Trump may want a wall between the U.S. and Mexico, but near San Diego, they’ve already built….a bridge. Serge Dedina, Environmentalist and Mayor of Imperial Beach, speaks about the very successful Cross Border Xpress and Ann Wycoff from San Diego Magazine on all things food in San Diego–from oysters, to steakhouses, and the best secret fish tacos. There’s all this and more as Peter Greenberg Worldwide broadcasts from the Manchester Grand Hyatt San Diego in San Diego, California.


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Calvia Beach Hen Do is a classy upgrade! Impress your besties with a fabulous girly getaway at Magaluf’s Calvia Beach Resort. This super luxe resort is perfect for brides who want their hen party to have that ‘wow’ factor.
Located right on the beach with beautiful mountain views, it boasts luxurious apartments, plush hotels and a brake of the hot Miami jetsetter hangout, Nikki Beach on site.
Let us set the scene for you… Think opulent, spacious rooms with designer decor overlooking glittering white sands, cerulean swimming pools, Balinese sun beds, sweeping terraces, trendy bars and awe-inspiring views of the majestic Serra de Tranuntana Mountains. Sounds lush, right?
There are four luxury hotels to choose from, including the amazing Beach House with its lust-worthy sea view suites, funky decor and free-standing baths overlook the azure Mediterranean Ocean.
your bride tribe definitely won’t feel a hint of boredom on your hen weekend. Calvia Beach has plenty to keep the girls busy during the day, including the state-of-the-art Wave House featuring a huge flow rider. Learn to surf regardless of the ocean conditions! The flow rider guarantees surf every day with its simulated wave surface. Have a giggle, feel the rush of catching your first ride and hang ten, ladies!
Sun goddesses will adore the Calvia beaches. If you’re looking to break away from the crowds, check out some of the secluded, unspoilt sunbathing locations like Calo d’en Monjo or Calo de ses Llises, which is bordered by a lush pine grove. Say hello crystalline, turquoise waters and shimmering white sands!


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American musicians who support boycotting Israel over the issue of Palestinian rights are terrified to speak out for fear their careers will be destroyed, according to Roger Waters.
Waters likened Israeli treatment of Palestinians to apartheid South Africa. “The way apartheid South Africa treated its black population, pretending they had some kind of autonomy, was a lie,” he said.
“My father died fighting the Nazis, my mother [a strong CND and Labour supporter] devoted her life to doing everything she could to create a more humane world.
“We are asking questions that have never been asked until the last couple of years, which are bringing the wrath of the Israeli lobby down on people like me and all the others who dare to question and criticize.
Israel’s incoming ambassador to the UK, Mark Regev, Benjamin Netanyahu’s former spokesman, seems to be the next man in Waters’ sights over “this battle of words”.
Waters cites growing activism on US university campuses, often by Jewish students, as reason for optimism that the status quo may change in his lifetime. He often writes letters to those students who, he said, are set to play as important a role in the future of Israel as the anti-Vietnam War protesters played in influencing US foreign policy in the 1960s and 1970s.
“It makes my heart sing to see these young kids organizing themselves and I applaud them for taking a stand in what they believe in the face of such huge opposition,” he said.


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The ugly side of tiny - and it's ugly. We try to hide it from the pictures and it shows up in brief clips on the videos. It’s ugly. It’s our STUFF.
I used to always pride myself that I could pack my life into my car (besides my bed). When the process of “right sizing” began I was forced to acknowledge that somehow my belongs have multiplied.
My packing disaster. I started with organization tips from books like Clutter Free with Kathi Lipp and The Magic Art of Tidying Up by Marie Kondo, but somehow I found myself standing in the middle of my piles of stuff throwing a 2-year-old like tantrum (honestly, what else can you do when your house looks like this (see above); stomp your feet and sit down and cry).
I’d love to say that by the time “move-into the tiny house” day came I was organized and right-sized. Unfortunately, even after hard work and long days my stuff had not disappeared. This sent my feeling defeated husband, Nathan, to rent a storage unit on the day we moved in. And the ugly continued.
We made a conscious decision when we moved into the tiny house to only BRING IN STUFF WE USED. We didn’t want to let “the ugly” in the tiny house.
I thought I could tackle the right-sizing process in a week. It turns out it's an everyday choice to only bring into the tiny house stuff that is used. Like when I go to the dentist and come back with the freebies, I have to make conscious decision to only bring in what I will use. The floss can’t come into the house because it will instantly become just clutter.
Nathan and I have argued about stuff, struggled to understand why the other thinks something is important to keep, and been frustrated that right-sizing has taken so much of our “together time”.
I’ve been working so hard to get rid of our stuff and I find that it just comes right back. Work gives you a free shirt, birthday presents come, and I want to buy something new. One has to teach oneself, family, and friends that stuff is not the focus, but experiences now replace times when we would have chosen or received stuff. And most importantly one has to ask “why” stuff comes into our lives.


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i cant believe you got her those shoes i was dying over them, i wanted to get paisley them but everybody made fun of me lol she is so beautiful, you make the cutest kids ever!!!
love love LOVE that last one! Oh she is so darling! Your kiddos are beautiful!


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I am interested in 152 Motthaven Dr Fairfield Glade, TN 38558. Please contact me.
Formal Dining with trey ceiling.Great room with awesome views, double sided fireplace to den.Large eat in kitchen with island, walk in pantry, lakeviews. Sunroom with lakeviews. Large master suite overlooking lake,access to den. Master Bath walk in closet,jetted tub and w/i shower.Lower level family room with wet bar,2 guest bedrooms & bath, multipurpose room.Sprinkler system & Dock.!!
Hey there! I'd like to learn more about 152 Motthaven Dr Fairfield Glade, TN 38558.
Hey there! I'd like to make an offer on 152 Motthaven Dr Fairfield Glade, TN 38558.
Hey there! I'm very interested in seeing 152 Motthaven Dr Fairfield Glade, TN 38558. Looking forward to hearing from you.
Hey there! I'd like to contact seller of 152 Motthaven Dr Fairfield Glade, TN 38558.


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For your convenience, download any of the forms below and submit back to the appropriate location. Thanks!
Fill out the “Join Our Mailing List” form at the bottom of this page to receive our monthly BungalowBranch Newsletter. This is a great way to keep up on all we have going on in our one-of-a-kind program!


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De-lurking for a little while to mention I posted something on Facebook that I'm hoping will generate a discussion thread about how well TDZK might work on today's tech (mobile). I chose the FB group because it seems to be a lot more alive that here.
Group is here: https://www.facebook.com/groups/2206846774/ . Unsure of how to link directly to the post in question.
The three-four people who are active lurkers, if such an oxymoron is possible, are also members of that group; but thanks for seeking our opinion out here too.
I'll promote to news post to catch any other occasional lurkers.

industry_corpus2: Technology & Research


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Ziegler Style 49136 Host Capacity 225 in Smooth 24K Polished Gold Plated finish. Size 6" Diameter and 1-1/2" ht. Without base.
Ziegler Style 49137 Host Capacity 300 in Smooth 24K Polished Gold Plated finish. Size 7" Diameter and 1-11/16" ht. Without base.
Ziegler Style 491310 Host Capacity 650 in Smooth 24K Polished Gold Plated finish. Size 10" Diameter and 2" ht. Without base.
Ziegler Style 4911 Bowl Paten in a Smooth 24K Polished Gold Plated finish. Available in 4 sizes.
Ziegler Style 49139 Host Capacity 500 in Smooth 24K Polished Gold Plated finish. Size 9" Diameter and 1-7/8" ht. Without base.
Ziegler Bowl Paten in Style 4910 with Round Hammered 24K Polished Gold Plated finish. Available in 4 different sizes.


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Yesterday I had the pleasure of going to Troy Hills Elementary School in the Parsippany - Troy Hill School district to see Travel Day in action. I can not even begin to describe to you how engaged, and excited all of the student were. I tweeted out a few pictures of the event and got some questions about how it works from fellow teachers who might want to do something like this in their schools. I asked Christine Lupia - Fugere the amazing librarian there to share a little about how the day works. Here is here write up!
" Every year, a committee of Troy Hills staff members works with their principal to reach out to the parent community, looking for volunteers to come into school to present about their cultural heritage or country of origin. Students and staff are invited to dress in clothing that represents their cultural heritage, country of origin or a place that they traveled. Or they can represent our school colors (blue and white) or red, white and blue for the USA. Students create flags to carry for our Parade of Nations. Teachers work with students to create maps and flags to represent the various countries. Presenters teach about music, art, culture, clothing, education and the history of the various cultures and countries. Today we learned about Puerto Rico, Venezuela, Spain, Mexico, Cuba, the Dominican Republic, South Korea, Cameroon (Africa) India Korea, Scotland, Ireland, Brazil and Spain. Our Character Trait of the month is "Acceptance," which fits in with our theme of multicultural diversity and tolerance. Students will have opportunities to engage in follow-up writing activities in the classroom and in the media center, as well."
Thanks for coming to see us! What a great day!


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Tekton Hospitality has agreed to a seven-year lease for 118.6k sf of industrial facility in Rancho Cucamonga. The property is located at 10955 Arrow Route, south of Foothill Blvd and west of I-15. The lease value was not given out.
Tekton is an American custom furniture manufacturing company that processes single and high-volume units for the hotel industry. The firm specializes in case goods, soft goods and millwork for the hospitality industry.
From the design process to shipping, Tekton will be executing its entire operation at this property. Tekton President and CEO, Henry Savedra Jr., manufactured furniture overseas for more than 20 years with his previous company. Fueled by a dream to create jobs for his own country, Savedra founded Tekton as his new manufacturing company in the United States. He identified San Bernardino County as a prime location for economic growth.
Randy Lockhart, executive managing director from NGKF’s Ontario office, represented the tenant in the deal. The landlord, 10955 Arrow LP, was repped by Lee & Associates.