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Mickey Blue Eyes
As we glumly contemplate the season thus far the main feature - statement of the obvious - has been a dearth of goals from (what are euphemistically called) our strikers. That is, Yakubu Ayegbeni, Louis Saha, Victor Anichebe and, to less extent, tyro Jermaine Beckford. Apart from that the standard of positive team play and passing has been first rate - Newcastle at home excepted - but when we get to the edge of the penalty area.......nothing. At that point everyone gives it to everyone else for an attempt on goal, which means no bastard actually has a go. In the league, The Yak has scored one league goal and so has Becks and that's it. In several of these matches we have threatened to overrun the opposition only to drop points when they appeared to be there for the taking. It has been wildly irritating. There isn't one of Us who doesn't feel like running onto the field, rushing into the penalty area and shouting, "Just get the fuckn ball on me head or at me feet and I'll do the rest!" However heart-felt, we all know this is a pleasant determinist fantasy, as are many other fans "solutions." Meanwhile, putting inevitable foolishness and hysteria to one side, what to do about our current frustration?
Let's consider our four strikers individually, then their affect on team shape and balance of play. Let's be clear about the reality, not the absurdity of jaundiced fans seeking fairy-tale powers. As this account will show, we are dealing with all-too-mortal flesh, blood and bone here, not robots or phantasmic graduates of Hogwarts School. The same applies to the man with ultimate responsibility, David Moyes; once again he finds himself in a lonely place, which is the permanent condition of anyone who would command others. There are parallels with the old matelot saw, "There are no back doors in the Navy." Once again Moyesy finds himself with his back against the wall, this time after much pre-season expectation. Hell hath no fury like an uncomprehending football fan scorned by fate. But sometimes you have to cut a swathe through ignorance. At difficult times like this reality can disappear from a certain mentality, the sort that complains of lack of player loyalty and then pillories the same for an inevitable loss of form, the sort that needs a scapegoat to answer for a bad turn of luck, the sort who would last thirty seconds in the maelstrom of actual footy decision-making. It is too the kind of everyone-and-everything-is-dispensable sickness that chooses to, for instance, ignore the playing tragedy of James Vaughan, which I describe below.
First, The Yak, age 28, but not the same player since he ruptured an Achilles tendon in November 2008. By then he had been with the club for just over a year, scored on his debut and finished his first season with a total of 21 goals. He didn't return from injury until September 2009, even then only as a substitute initially, and with a gradual increase in playing time; a full ninety minutes was a rarity until October 2009. But that was short lived and he soon had to revert to a sporadic subs role to help his recovery. It wasn't until March 2010 that his match fitness improved, and it wasn't until September 2010 he managed to have a short run of starts. Anybody who knows anything about Achilles ruptures will tell you this is par for the course. Recovery basically entails learning how to walk again. A professional athlete has to do exactly as doctors tell him or he risks his playing future. In fact, in previous years a snapped Achilles was the end of a sports career. Nobody was more surprised than I that he actually managed to play again. When he played so well in the derby match - who can forget the square-on shoulder charge that left a hapless pinky prostrate - it raised brief hopes he was back to his best. Alas. As of this writing, we are left wondering if we will ever see his prime form again, or whether he will be able to last for a full match. Add to that his own observation that he had almost transferred out immediately before his injury, and some transfer nonsense typically from the two spivs who own West Ham, and you have, to put it mildly, an uncertain picture.
Louis Saha, now age 32, joined Us in Summer 2008. He was and is considered an injury-prone veteran, but still scored some remarkable goals and was capable of intense brilliance in short flashes. In his first season he scored 6 goals in 10 league starts and 14 substitutions. In his second season he scored 13 goals in 26 league starts and 7 substitutions. In his third season (this one) no goals, 4 league starts and 5 substitutions. Perhaps his best display was in February this year when he scored two in a scintillating display during a 2-1 win over Chelsea. There aren't many who doubt his brilliant close control and short layoff passing ability. The problem is in keeping him off the treatment table, which of course gets more difficult with each passing week. This may be the season in which age and physical condition finally catches up with him, a fact faced sooner or later by all professional footballers.
Victor Anichebe, age 22, made his debut in 2006 at age 18. He was very raw, but did reasonably well and scored regularly in Europe until a terrible injury inflicted by the thug Nolan of Newcastle in February 2009. It was so severe he didn't return to fitful action until January 2010. Then he suffered another knee injury by Summer, from which he has only just recovered. Only time will tell if it is a complete recovery. He has always been a strong and willing player, but his first touch is usually iffy and he isn't very good at combination play or quick, short passing. So far, in all competitions he has made 34 starts, 66 substitutions and scored 12 goals.
Jermaine Beckford, age 27 next month, joined Us in Summer 2010 from League One football. It was probably asking too much of him but he tried valiantly to breach the gap. In the circumstances Moyesy didn't have much choice but to blood him early. Louis wasn't performing, The Yak wasn't fully match fit and Vic Anichebe was still injured. At the time of writing there are doubts as to whether he can make the final step, though his effort and determination are second to none. What is in question at the moment is his close control and the timing of his runs, both of which leave a bit to be desired.
Then there is James Vaughan, age 22, who made debut at 16 in 2005, scoring, and is the youngest Everton and Premiership player ever. But sadly his very promising career has been ruined by injuries. The first arrived quickly, in early 2005/06, and didn't clear until 2006/07. Then he dislocated a shoulder in a friendly in July 2007, only returning in November 2007. His return lasted until yet another knee injury in March 2008. He was back at the start of the next season, but only until, yes, yet another injury in November of that year. He returned in April 2009, had a difficult time, and was then loaned to Derby in September 2009, where, incredibly, he suffered another knee injury. Back at Everton, he was then loaned to Leicester City in March 2010, returning that Summer. By now his career was on the brink. He was loaned to Crystal Palace in September and is due back January 2011. So far, in all competitions, he has made 11 starts, 48 substitutions and scored 9 goals.
Striker performance are heavily dependent on midfield support and supply lines. If midfield players too are injured then the knock-on effect is obvious. And that is what happened to Us, just as it looked as though the squad was poised to make a breakthrough. Marouane Fellaini, age 23, was seriously injured January 2010, and came back in August. Jack Rodwell, rising star age 19, debut at 16 in 2007, had a bad ankle injury in August 2010 and returned late November 2010. Mikel Arteta, age 28, was injured in February 2009, and out for almost a year with cruciate ligaments. Steven Pienaar, age 28, joined in 2007 and his contract expires Summer 2011; he compensated bravely during Mikel's injury......but then himself got injured and missed 11 games last season - there is an acceptance he will leave the club next January. Leon Osman, age 29, was injured last October and is not due back until December. Seamus Coleman, age 22, made a dramatic home substitution debut in December 2009 and was then loaned to Blackpool in March 2010 and returned this season to make encouraging progress, though he is still learning and is vulnerable to quick counter attacks.
You put all this information together in a timeline and you immediately see a crucial overlap of bad injuries lasting over a year right up to the present. The disruption has been horrendous. But never once has David Moyes complained publicly, unlike most other managers. In fact he drew attention to it on a single occasion only, and even then almost as an absent after thought. He has never attempted to make injuries an excuse for the form of his team. However, they are a fact of life and their affect is undeniable to anybody with eyes to see and a brain to use. Which made all the more remarkable the great run of results at the end of season 2009-2010 when everybody in the team stepped forward to compensate for the problems. But it couldn't be kept up forever if returning players had difficulty getting their form back. And that is what happened both up front and in midfield. Possession play was usually fine, but the incisive edge was gone. It had and has nothing to do with formations and substitutions, whatever scapegoating malcontents would like to pretend. At this level you only need to lose a half metre of pace and you are goosed. In other words, the injury chickens have come home to roost. It was too much to hope they wouldn't. We had too many to crucial players at the wrong time, and all concentrated into an intense period as detailed above. It even extended to the defence where, for instance, Phil Jagielka has still not fully recovered his form.
So, the reality is the problems David Moyes is faced with, not wishful thinking or the kind of sick hatred of some sick or stupid fans which is beginning to re-emerge as he tries to turn the season around yet again. My own feeling is that once we have a settled and re-established centre midfield trio of Fellaini-Arteta-Rodwell there will be a big improvement in decisiveness in and around the opponents' penalty area. This will help the strikers whoever they are. But the fact remains that Louis looks like he's finished, The Yak is not yet fully fit, Vic Anichebe has only just come back and may not have the necessary oomph anyway, and Becks simply may not be up to the task. And all of this takes time, a commodity now in relatively short supply with the season over one third completed.
All of which means I think we can forget about European qualification. Seventh or eighth is probably as much as we can hope for at the moment, barring another excellent run of results. Of course our only trophy hope is the FA Cup, and anything can happen in that competition.
It would help, though, if some fans would learn to grow up beyond the age of fifteen and face reality instead of sounding like a bunch of Scotty Road shawlies quaffing bottles of Guinness in a smoke-filled tatty ale-house while reading the Sun newspaper.


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Dulwich Mindfulness
What is mindfulness ?
How does it work?
What happens in a class ?
Common misconceptions about mindfulness
Mindfulness on BBC Breakfast
Dulwich - autumn 2018
Mindfulness & Compassion Taster Class
September 2018 Evening 8-Week Course
Selsey - Autumn 2018
Mindfulness & meditation
wellbeing, ease
Tuesday Evening Mindfulness Meditation and Compassion Course in Dulwich
April - June 2018
*** Please note that registration for this course is now closed ***
Course Information
This 8-week course will help you to learn and practice mindfulness in every day life. It is suitable for most people, including those who would like to learn additional ways to manage long-term health conditions. The focus will be on learning how to ground yourself in the present moment and connect with an inner sense of stillness and calm. The mindfulness practices learned in this course will enable you to understand your reactivity, recognise and step back from negative thinking, relate more whole-heartedly to others and to approach the challenges of life with greater ease and self-compassion. The course is an ideal way to learn a range of mindfulness meditation practices and cultivate kindness and compassion towards oneself and others, step-by-step, in a supportive environment. It is also suitable for those who would like to reconnect with or refresh their meditation practice.
Preparation before applying for the course
You can watch a YouTube video of mindfulness meditation on BBC Breakfast
to help you decide if mindfulness is right for you. This video is now over 5 years old but it gives a good idea of what it might be like to be in a mindfulness class and the benefits of learning to meditate. The video focuses on the benefits of meditation for a woman with persistent (chronic) pain and the reporter who lives a busy and stressful life.
Class size
The maximum number of people in the class will be 12.
Course dates
The course will be running in two parts.
Part 1
Each class runs on Tuesdays from 6:30pm – 8:30pm and the course will be running on the following dates:
Class 0: 24th April 2018 (Orientation session - essential)
Class 1: 1st May 2018
Class 2: 8th May 2018
Class 3: 15th May 2018
Class 4: 22nd May 2018
There is a one week break in the course for half term and then classes resume on Tuesday 5th June at the same time and at the same venue.
Part 2.
Class 5: 5th June 2018
Class 6: 12th June 2018
Class 7: 19th June 2018
Class 8: 26th June 2018
You are encouraged, as far as possible, to attend all of the classes, as each builds on the one that precedes it and the course 'unfolds' gradually over the eight-week period. As an essential part of the learning process, and in order to obtain the most from the course, you will also be encouraged to meditate on a daily basis (you will be provided with access to both longer and shortened versions of the guided meditations). This however, is entirely up to you, and there will be no pressure to do so should you decide not to.
Pricing and payment
There are
two payment options
early bird prices
for this course.
Option 1
: Single payment
Super early bird price: £190
Early bird price: £201
Full price: £224
Option 2
: Payment in two parts
For classes 1–4 For classes 5-8
Super early bird price: £107 £107
Early bird price: £113 £113
Full price: £126 £126
Two early bird prices are available for this course:
Super early bird price (15% discount). Payment to be
by Sunday 11th March 2018
Early bird price (10% discount). Payment to be
by Sunday 1st April 2018
The price includes all handouts and guided meditations required for the course although you will need to bring a yoga mat and a light blanket to the first class. You will be required to download a free app to access some of the guided meditations for the course.
Payment can be made by online bank transfer.
Your place on the course will be confirmed once payment has been made and following 1-1 telephone interview. Terms and conditions can be viewed
Venue and transport
The course will be held at a room in The Methodist Church Hall, 155 Half Moon Lane, London SE24 9JG. The room is accessed via a small number of stairs with a handrail.
Public transport nearby includes buses 37, 42 and P4. The hall is approximately three minutes walk from North Dulwich Railway Station and fifteen minutes walk from Herne Hill Station.
What is mindfulness?
How does mindfulness work?
What happens in a mindfulness class?
Selsey - Autumn 2018 mindfulness & meditation
Dulwich - Autumn 2018 8-Week Mindfulness & Compassion Course
Dulwich - Autumn 2018 taster class
Common misconceptions about mindfulness
Testimonials - courses
Testimonials - walking
Linda Fisher
What is mindfulness ?
How does it work?
What happens in a class ?
Common misconceptions about mindfulness
Mindfulness on BBC Breakfast
Dulwich - autumn 2018
Mindfulness & Compassion Taster Class
September 2018 Evening 8-Week Course
Selsey - Autumn 2018
Mindfulness & meditation

subset: commoncrawl


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John J. Ernst, AIF®
Founder and President
John founded Ernst Financial Group in 1990 with the goal of providing sound retirement planning strategies to businesses and individuals throughout Western Massachusetts and Northern Connecticut. John is an Accredited Investment Fiduciary®, and completed his undergraduate degree in English at Hamilton College.
John also actively gives back to his community. He was a founding member of the Longmeadow Educational Excellence Foundation (LEEF) to raise funds for school enrichment programs. He participates in the Read Aloud program at Bailliet Elementary School and is its Business Partner, funding enrichment programs for the students. John has been a past volunteer with the Community United Way of the Pioneer Valley and has been associated with Human Resources Unlimited, a social services non-profit, as a board member. He has also served as a board member and president of the Community Music School of Springfield, and was recently presented with the "Fab 4" award for long-time service to the school.
In his spare time, John enjoys any sport that allows him to be outdoors—golf, skiing, tennis—as well as singing tenor in the Worcester Chorus.
John Ernst is proud to have been recognized as a Summit Club advisor for 2016—a distinction based on annual production that places him among the top 30 percent of advisors affiliated with Commonwealth Financial Network.
Matthew R. Landon, CFA®
Vice President - Consulting and Advice
Matt is the Vice President of Consulting and Advice at Ernst Financial Group. He has more than 20 years of experience in the retirement planning industry and has spent his entire career helping business owners, plan participants, and individual investors. Matt's prior roles include senior positions at MassMutual Financial Group, Fidelity Investments, and T. Rowe Price. He is a graduate of Dartmouth College and has earned the prestigious Chartered Financial Analyst® (CFA®) designation. Matt has successfully completed the required course of study approved by the National Financial Educators Council and has been awarded the title of Certified Financial Education Instructor (CFEI). Matt lives in Longmeadow, Massachusetts, with his wife, Lisa, and their two sons, Zac and Alex. As a lacrosse fan and enthusiast, Matt serves on the board of the Longmeadow Boys Lacrosse Association and still suits up for an occasional over-40 lacrosse game.
Lisa R. Landon
Client Service Representative
Lisa is a Client Service Representative at Ernst Financial Group. In her role, Lisa is responsible for office management and day-to-day client service, problem solving , and support. Lisa is a graduate of Emory University. Her prior work experience includes financial planning analysis and project management roles at Tommy Hilfiger, Calvin Klein, and Donna Karan. Lisa lives in Longmeadow with her husband Matt (yes our Matt!) and their two boys Zac and Alex. In her free time, Lisa can be found at endless soccer, basketball, and lacrosse games, reading a good book, or sweating through an exercise class.
Ashley J. Flouton
Client Service Representative
Ashley is a Client Service Representative at Ernst Financial Group. Her recent roles include project management and administrative and technical support at both an international manufacturing company and a regional printing firm. Prior to that, she was an EFL teacher in Panama City, Panama. Ashley loves to support her community, and started volunteering at a young age with her Parish and at the Soldier's Home in Holyoke. Born and raised in West Springfield, she's a true "Terrier" at heart. In her spare time, she enjoys bonfires and game nights with her family and friends, and of course, spending time with her pooch, Shadow. She is also a diehard home team sports fanatic, and loves going to hockey, football, and baseball games.


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If you check Facebook more times than you can count in a day, the new Cherry Mobile FB100 smartphone might be a perfect fit for you.
It's equipped with a dedicated physical button that launches Facebook automatically. We're not yet sure though if it can do this while the screen is off. Else, it won't be of much value.
The Cherry Mobile FB100 runs on a quad core processor with 1GB of RAM and Android 6.0 Marshmallow OS. It has a 5 inch HD display, 8MP main camera and 5MP front camera.
It's a dual SIM smartphone with 3G connectivity. Its internal storage amounts to 8GB with an additional storage space of up to 32GB using a microSD card.
A 2000mAh battery powers the device.
|Cherry Mobile FB100 in the company's poster.
Price and Freebies
The official price of the Cherry Mobile FB100 is ₱2,999.00. Each purchase comes with a Cherry Prepaid SIM pre-loaded with a total of 600MB of free mobile internet data for 6 months.
Cherry Mobile FB 100 - Smartphone Specifications
- 5.0 Inch HD (720 x 1280 Pixels) IPS LCD Display
- Android 6.0 Marshmallow OS
- MediaTek MT6580 Chipset
- 1GB of RAM
- 8.0 MP Rear Camera with LED Flash
- 5.0 MP Front Camera
- Dual SIM
- 8GB Internal Storage
- Expandable Up to 32 via microSD
- 3G HSPA+, 2G EDGE & GPRS Networks
- Wi-Fi 802.11 b/g/n
- Bluetooth 4.0
- MicroUSB 2.0
- 3.5mm Audio Jack
- 2000mAh Battery
- ₱2,999.00 Official Price in the Philippines


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Full Name: Tellah
Class: Sage / Master Magician
Age: 60
Height: 177 cm
Weight: 48 kg
Birthplace: Mysidia
^^^ Stats Source: Final Fantasy IV Settei Shiryouhen
Walkthrough of Tellah's contribution to FFIV:
Tellah discovers that his daughter Anna has eloped to Damcyan with a bard that he had forbidden her to see (Edward), so he leaves Kaipo and journies north intent on stopping her. On the way he meets dark knight Cecil Harvey of Baron and caller Rydia of Mist. As they are travelling in the same direction, Tellah decides to go with them.
Just before reaching Damcyan, Tellah watches as it is sacked by Baron's Red Wings. He rushes to the castle, but is too late. Anna has died, shielding her lover from arrows. In a rage, Tellah attacks him and calls him a "spoony bard" (Square trans). It turns out to be the surviving prince of Damcyan, Edward Galbart Chris von Muir.
Tellah regains control of himself and changes the direction of his rage to destroying the Red Wings. He leaves Cecil and Rydia and continues on his own. Deciding that he is too weak in his present state, Tellah heads off to Mysidia to retrain himself in magic.
Instead of going back to see the elder, Tellah heads directly to Mt. Ordeals seeking the ultimate black magic, Meteo. He is surprised to run into Cecil again. The dark knight tells him of his transpirings and about Golbez. The mages Palom and Porom who are travelling with Cecil introduce themselves. Tellah makes a quick choice, deciding to travel with Cecil again to the top of the mountain.
At the summit Tellah has a revelation. He remembers all of his forgotten magic, and is given power of Meteo. Cecil also goes through a change, becoming a paladin.
Now feeling ready to face Baron and Golbez, Tellah journies with Cecil's party through the serpent tunnel. They are joined by monk Yang Fang Leiden. The five muck through the sewers of Baron and face the king, who loses to them in battle and dies.
At this point Palom and Porom petrify themselves to save the rest of the party from conracting walls. Tellah is saddened, but it just adds to his anger. He is frustrated to hear that Golbez had escaped with the Red Wings.
Cecil's friend, engineer Cid Pollendina, provides the party with his new airship. On his first flight, Cecil is proposed a trade by his ex-friend dragoon Kain Highwind: his lover white wizard Rosa Farrell for the earth crystal held by the kingdom of Toroia. Cecil accepts, and Tellah decides to quest with him with the plan of destroying Golbez during the trade.
The party journies to Toroia only to find that the crystal has already been taken by the Dark Elf. They also discover that Edward had been found on the beach and was currently being nursed back to health. Tellah meets with him, and after a short talk forgives him for his daughter's death.
The party captures the earth crystal from the dark elf, but instead of giving it back to Toroia they head towards Golbez's Tower of Zot. During the meeting, Golbez angers Tellah further and he attacks. He holds back at first, but seeing that his magic is having little effect Tellah unleashes Meteo on Golbez.
Golbez is defeated, but the already weakened Tellah is now dying from the strain. With his last breath, he implores Cecil to continue his battle and avenge him. Cecil says that he will. Tellah dies.
The sage is not seen again until the party's final battle against Zemus. His spirit urges Cecil on and provides him with energy to continue his fight. In the end, Tellah is avenged by Cecil on the true foe, Zeromus. I would think that he would be content.
disclamer: please note that I have included a bit of poetic license in my write-up. Actual events in the game may differ very slightly.
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Interior Designers Baltimore
is one of raised content at the moment. We know it from internet search engine data such as google adwords or google trends. In order to deliver useful info to our readers, we have attempted to obtain the nearest relevance photo about Interior Designers Baltimore
. And here you can see now, this picture have been taken from reliable source.
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Our CEO Message
If entrepreneurship represents the lifeline for job creation, which will qualitatively and quantitatively help expand Saudi Arabia's private sector, Qotuf will be the driver for building a robust and sustainable entrepreneurship. Such is our approach to help underpin the growth and expansion of Saudi Arabia's Small and Medium Size Enterprises, SME and e-commerce sectors.
Qotuf will pollinate the fruits of leveraged partnerships, know-how and capacity that potential entrepreneurs will eventually use in order to prosper and flourish.
Saudi Arabia structural challenges in addressing its chronic unemployment, will only be achieved through the diversification of the country's economic base and one such approach is to expand the private sector. Qotuf was launched in order to support these goals, by offering advisory services that can lead to the desired sustainable growth and development of entrepreneurship.
IIn order to achieve these objectives, Qotuf has established and is expanding its local and global partnerships, in order to leverage them for greater knowledge, and know-how acquisition. The skills gained will be utilized in order to improve the public and private sector's capacity in creating greater opportunity for individual entrepreneurs.
On the other hand, one such initiative that we successfully launched, which addresses an equally important element in building sustainable entrepreneurship is the first 'Accelerator' Program in Saudi Arabia, which supports budding entrepreneurs through training, seed funding and business consulting, in order to increase Saudi entrepreneurial activity and employment opportunity
Eng. Mohannad Alnabulsi - firstname.lastname@example.com


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Fire at Oughtibridge refrigeration business 'was arson'
A fire at a refrigeration plant which spread to 10 vehicles and caused explosions is believed to have been started deliberately.
Fire crews were called to the blaze at Samples Express on Oughtibridge Lane, north of Sheffield, at 03:30 GMT following loud explosions.
The fire service said they were caused by gas exploding in three refrigerated lorries, which had been set on fire.
The blaze then spread to another seven vehicles and a building nearby.
Water used to extinguish the fire immediately froze as it hit the road, the fire service said, and police had to shut the road between the Cross House Road and Oughtibridge Lane junctions on Skew Hill Lane.
The fire was extinguished by 07:00 GMT.
South Yorkshire Police are now investigating the cause.


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My poor flower beds have been sorely neglected in the last few months. Got weeding done before vacation at the end of May and then it was no weeding. My one flower bed was horrid looking.
Last Sunday I decided that I was going to get some weeding done. Mother came over to help. I had some strange things showing up. Finally found out what this one weed was (okay, there was A LOT of it) - it was called Everlasting. The blasted things were about 5 feet tall and took some digging to get them out. They were kinda pretty, but were taking over the garden or at least one section of it. And there was also A LOT of goldenrod which I think I have finally got all of it out.
Today I got that one flower bed mostly done with the help of Mother again. Another thing that I have a lot of is morning glory (that was planted by the previous homeowner), field bindweed and black nightshade (AKA Deadly Nightshade). Sure wish I could get rid of those three. And also seem to have a lot of pokeweed thanks to the neighbors, there is a patch that they don't do anything about and it blooms and ends up in my garden. Also had some other weeds that I'm not sure about.
While sitting there weeding, I got so excited by finding a certain insect that I hadn't seen in a long time. (Yes, I tend to get excited by some of the silliest things). Mother asked what was going on. On one plant I found a praying mantis that was about 1 inch long. I hadn't seen them in such a long time. Then Mother was pulling out some nightshade and something fell on my leg and it turned out to be another praying mantis but this one was about 1-1/2 inches. I have two 'baby' praying mantis'.
Right now, my purple coneflowers are absolutely gorgeous. They are spreading like wildfire and I am loving it. But they are kinda taking over the black-eyed susans, blanketflowers, shasta daisies and coreopsis. And there are supposed to be some other wildflowers, but they don't seem to be found - probably still there, but just hidden. lol. This year I found something new that was to attract hummingbirds, but they haven't bloomed. They are still there.
Oh, and the hibiscus is loaded with buds. I cannot wait until the blooms open. This is the third year for it and it has grown so beautifully. Last year I was a little worried in the spring that it hadn't survived the winter, but I fretted for naught. It made it and was beautiful. This spring, I didn't worry but when weeding early on, I was excited to see it peeking up through the soil. It has grown big this year and it seems like there are about 100 buds. If all buds bloomed at once, you would not be able to see any green.
I need to get back out there and take some photos. Maybe I'll feel up to it Monday after work. As soon as I get some photos I'll share them.
1 week ago


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Project Description
A massive beam of wenge supports the floating bubinga top of this console table. Panels of cast glass are suspended by stainless steel pins in the bubinga legs. The legs are slightly angled in to match the subtle angle of the top.
We had already done several pieces for this client, so we knew each other well. He showed us the wall in his dining room where he wanted to put a console, gave us the approximate dimensions, said he wanted Bubinga and a floating top, but the rest of it was up to us. A design challenge!
bubinga, wenge, cast glass, stainless steel pins
Design By:
Heather and Fred Studios
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Berry and Bubblegum With Love Yarn Giveaway
Prize: Enter for a chance to win a 8 skeins of With Love yarn. The deadline to enter is December 19th, 2017 at 11:59:59 PM Eastern Time.
Approximate Retail Value (ARV): USD 50.00
Prize Categories: Home & Garden
Ages: Minimum: 13, Maximum: Unlimited
Start Date: Information not provided
Closing Date: 17 December 2017
Entry frequency: Daily
Requirements: Complete the Entry Form
What you must do to enter: You can enter 5 times a day, so return often to improve your chances of winning.
Statistics: This contest was opened by 128 and entered by 3 ContestChest.com members. 2% of those who opened the contest, entered it.
To see this contest, register if you are not yet a member and log in:
Open to people in the following countries:
United States


text:
Mani GroupToday MANI has birthed over 50 skylines aimed at diverse target groups elevating the contemporary living experience. Over the years we have delivered 5 million sqft for more than 1500 families.now we have 11 million sqft more to offer across kolkata, bhubaneswar and durgapur. Committed to excellence and innovation, we ideated projects that have rewritten norms and defied industry trends creating a niche for MANI in the realty business.
Mani Tirumala at Patia
MANI TIRUMALA in bhubaneswar, offers luxurious and comfortable apartments at affordable prices. this upcoming G+13, G+14 wonder offers premium 2 and 3 BHK flats....more


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Joining in with Ema at Made In Hunters and her 52 Lists project.
This week: List the things beside your bed
I'm looking at my bedside table that doubles as a dressing table and needs a jolly good clear out!
Photographs: Me, Mum and Dad on holiday in Devon when I was about two;
Mr P and Me on the London Eye on the day I finished my A Level exams in 2000
Mr P on our wedding day.
A lamp
My Kindle (currently reading Letters To The Midwife)
A few bottles of Angela Flanders perfumes
Glasses Cases
Royal Ballet Nutcracker mug containing my make up brushes and random bits for beautifying
Make up bag containing lots of random make up stuff
Glittery nail varnish that hasn't been worn since Christmas and should have been put in the cupboard ages ago
Liz Earle Instant Boost Skin Tonic and eye cream and lots of cotton wool pads
Throat sweets and pastilles still needed to stop my night-time cough
A coaster that I've had since I was tiny - it shows a cat in a cottage garden
Two hair brushes and two combs
A papier-mache box painted with a picture of a cat that I've had for years - it holds my hair bobble and clips stash


text:
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360training.com is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org
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Description:International Financial Reporting Standards (IFRS) is the framework used by many publicly traded companies around the world today to report their financial results. With support from important constituencies, the SEC and the FASB have taken several steps toward what will be a major transition from accounting and reporting framework currently in place in the United States to IFRS. In an effort to better understand how convergence will affect financial reporting in the United States, depending on the IFRS implementation action taken by the SEC, this course examines some of the material differences that currently exist between U.S. GAAP and IFRS.
Learning Objectives:1. Recognize key differences between IFRS and GAAP affecting the financial statements.2. Recognize the objectives of the IASB's conceptual framework project.
Topics Covered:
Passing Score: 70% or higher
Category: Accounting and Auditing
Field of Study: Accounting
Delivery Method: Online
Level: Basic to Intermediate
Prerequisites: Basic Accounting
NASBA: Yes, QAS Self Study
Author: Delta Publishing
ABOUT THE SUBJECT MATTER EXPERT:Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.
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Description:A company's financial statements sometimes report significantly different results from year to year. This may be due to changes in economic circumstances, but it may also be due to changes in accounting methods or corrections of errors in recording past transactions. Changing the accounting method used can have dramatic impact on a company's financial statements. This course covers the accounting, reporting, and disclosures associated with changes in accounting principles (method), estimates, and reporting entities as stipulated in ASC 250-10-05, Accounting Changes and Error Corrections: Overall (FAS-154, Accounting Changes and Error Corrections — A Replacement of APB Opinion No. 20 and FASB Statement No. 3).
Learning Objectives:1. Recognize the different types of accounting changes.2. Identify the accounting changes and disclosures necessary for changes in inventory method3. Recognize a change in a reporting entity and the effect of a change in accounting estimate.4. Identify examples of a correction of an error in previous financial statements and analyze the effect of errors.
Passing Score: 70%
This course covers what everything business people and managers need to know about accounting and finance. It is directed toward the businessperson who must have financial and accounting knowledge but has not had formal training in finance or accounting-perhaps a newly promoted middle manager or a marketing manager of a small company who must know some basic finance concepts. The entrepreneur or sole proprietor also needs this knowledge; he or she may have brilliant product ideas, but not the slightest idea about financing. The goal of the course is to provide a working knowledge of the fundamentals of finance and accounting that can be applied, regardless of the firm size, in the real world. It gives nonfinancial managers the understanding they need to function effectively with their colleagues in finance.
Course Topics:
Objectives:1. Discuss the non-financial manager's concern with finance2. Explain the scope and role of finance.3. Articulate and detail the importance of finance.4. List and define the responsibilities of financial managers.5. Distinguish between accounting and finance.6. Characterize and identify the financial and operating environments.7. Discuss the importance of cost data.8. List and describe the types of costs.9. Describe other cost concepts used for planning, control, and decision making.10. Explain the concept of cost behavior.11. Outline how to segregate fixed cost and variable cost.12. Discuss and detail cost allocation.13. Outline and compute the factors in cost analysis.14. Explain contribution analysis.15. Describe how to price a special order.16. Detail how to determine a bid price.17. Explain how to determine profit from year to year.18. Discuss the utilization of limited capacity.
Delivery Method: Online Self-Study
Level: Intermediate to Advanced
Subject Area: Accounting
Passing Score: 70%
NASBA: Yes QAS Self Study
Prerequisites: Basic Math, Basic Statistics, Basic Accounting
Description:A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. This course addresses the accounting and disclosure requirements related to derivative financial instruments (derivatives). Also addressed are selected disclosure requirements for other financial instruments, primarily those related to fair value and concentrations of credit risk.
Description:Earnings per share (EPS) is a popular and useful summary measure of a company's profit performance. It tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosures associated with earnings per share.
Level of Knowledge: Overview
Level: Overview
Prerequisites: None
Description:This course discusses the process of translating financial statements from foreign currency into U.S. dollars. It also covers a range of topics for the accounting and reporting of foreign currency transactions. For instance, forward contracts may be entered into for hedging or speculative purposes. A sale or liquidation of an investment in a foreign entity may occur. Foreign currency dealings may create a tax impact. Finally, footnote disclosures are discussed so readers can properly appraise a company's exposure in overseas operations to variability in foreign exchange rates.
Learning Objectives:
1. Identify the different risks associated with foreign currency and exchange rates. 2. Recognize the factors affecting the selection a company's functional currency3. Identify how different foreign currency transactions should to be reported.4. Recognized the terminology used in foreign currency transactions, and the requirements and objectives for remeasurement and translation.5. Recognize attributes of high inflationary environments and when foreign entities may be excluded from consolidated financial statements.6. Identify required disclosures for foreign currency translations
ABOUT THE SUBJECT MATTER EXPERT:Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years
Corporations must file income tax return following the guidelines developed by the IRS. Since GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income. In consequence, the amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS. This course covers the basic guidelines that companies must follow in reporting income taxes and the disclosure requirement associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes.
Objectives:Temporary Differences
Permanent Differences Intraperiod Tax AllocationBalance Sheet PresentationIncome Statement Presentation Loss Carrybacks Loss CarryforwardsTax RatesMultiple Tax JurisdictionsTax CreditsTax Status ChangesBusiness InvestmentsBusiness Combinations Separate Financial Statements of a SubsidiaryLeasesConvertible DebtQuasi-Reorganization DisclosuresIndefinite ReversalComprehensive ExampleOther Issues
Delivery Method: Online Self Study
Category: Accounting
Companies have different motivations for investing in securities issued by other companies. One motivation is to earn a high rate of return. Another motivation for investing (in equity securities) is to secure certain operating or financing arrangements with another company. This course addresses the accounting for debt and equity investments and disclosure requirements. To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment. The course organizes the study of investments by type of security. Within each section, it explains how the accounting for investments in debt and equity securities varies according to management intent.
Objectives:Market Value Method and Amortized Cost Method per ASC 320Trading SecuritiesAvailable-for-Sale Securities Held-to-Maturity SecuritiesAmortization of Bond Discount or PremiumFair Value Alternative for Available-for-Sale and Held-to-Maturity SecuritiesImpairment GuidanceStructured NotesBond QuotesStatement of Cash FlowsGeneral Accounting for InvestmentsBlocks of StockLump-Sum PurchaseExchange (Conversion) of SecuritiesStock Dividends Preferred Stock Received for Common Stock DividendStock SplitsReclassification Adjustments Relating to InvestmentsTransfers of Securities between Categories
Classification and DisclosureComprehensive ExampleTrading SecuritiesAvailable-for-Sale SecuritiesSecurities Held to MaturityFor Bonds OnlyEquity MethodInvestments by Banks in Debt SecuritiesInvestment in Certain Entities that Calculate New Asset Value per Share (or its Equivalent)Examples from Annual Reports
Topics Covered
Level: Basic
Description:Many U.S. companies have become heavily involved in leasing assets rather than owning them. For example, according to the Equipment Leasing Association (ELA), the global equipment-leasing market is a $600-$700 billion business, with the U.S. accounting for about one-third of the global market. Any type of equipment can be leased, such as railcars, helicopters, bulldozers, barges, CT scanners, computers, and so on. The largest group of leased equipment involves information technology equipment, followed by assets in the transportation area (trucks, aircraft, rail), and then construction and agriculture. This course discusses the accounting, reporting, and disclosures of leases by lessees and lessors. It includes a discussion of sale-leasebacks, subleases, renewals and extensions, terminations, leveraged leases, and other issues.
Learning Objectives:1. Recognize the advantages and disadvantages of leasing2. Differentiate between the operating and capital lease method.3. Distinguish between operating, direct financing, and sales-type method.4. Recognize the key terms and costs included when accounting for leases.5. Compute leased asset and depreciation expense entries.6. Recognize differences between GAAP and IFRS when accounting for leases.
Category: Accounting
Level: Basic to Intermediate
Description:A primer on the basic theoretical concepts and the practical procedures of financial record keeping and reporting, and the use of financial and cost data in managerial decision making. It provides an understanding and working knowledge of the fundamentals of financial and managerial accounting that can be put to practical application in day-to-day jobs of managers. It also concentrates on providing a working vocabulary for communication. Topics include accounting principles and reporting trends, accounting conventions and systems, interpretation and analysis of financial statements; cast flow statement; break-even analysis; activity-based costing (ABC); responsibility accounting; budget for profit planning; short-term and long-term investment decision making. A list of computer software for accounting, ABC, and budgeting is presented.
Description:The pension fund is a separate legal and accounting entity. Although a company is not required to have a pension plan, if it does it must follow financial accounting standards and government accounting and presentation dictates. The major types of pension plans are defined contribution and defined benefit. The course presents reporting by a trustee for the plan, including the requirements surrounding pension plan financial statements. The accounting for settlements, curtailments, and terminations is presented. Postretirement benefit plans other than pensions are also discussed. Finally, the accounting and reporting for postemployment benefits are presented.
Learning Objectives:1. Distinguish between defined contribution and defined benefit pension plans.2. Recognize terminology used in pension plan accounting.3. Calculate pension expense costs in a defined benefit plan.4. Identify the reporting requirements for pension plans in financial statements.5. Identify the differences between pensions and postretirement health care benefits.6. Recognize differences in accounting for pensions vs. accounting for other postretirement benefits.7. Identify proposed changed to the IFRS pension accounting standards.
Category : Accounting and Auditing
Passing Score : 70%
Description:Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The course is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. Topics include strategic cost management, analysis of costs; break-even and contribution analysis; cost behavior analysis; activity-based costing (ABC); responsibility accounting and corporate balanced scorecard (CBS); budget for profit planning; short-term decisions; capital budgeting.
Delivery Method: Online
Prerequisites: Basic Math and Accounting
This course discusses generally accepted accounting principles (GAAP) for reporting assets on the balance sheet. It includes a discussion of accounts and loans receivable, inventory, prepaid expenses, fixed assets, capitalized interest, exchange of assets, impairment of assets, involuntary conversion, intangibles, and transfer of financial assets. Promulgated GAAP for current assets is provided in ASC 210-10-45-1 through 45-3, Balance Sheet: Overall. Current assets have a life of one year or the normal operating cycle of the business, whichever is greater. The accounting policies and any restrictions on current assets must be disclosed.
Objectives:Chapter 1: Cash and ReceivablesChapter 2: InventoryChapter 3: Fixed AssetsChapter 4: Natural Resources and IntangiblesAnnual Report Reference
This course discusses the accounting, reporting, and disclosures associated with liabilities on the balance sheet. It includes items covered in ASC 210-10-45-5 through 45-12 and 470-10, Balance Sheet: Overall. Topics include loss contingencies, compensated absences, termination benefits, troubled debt restructuring, refinancing of current to noncurrent debt, callable obligations by creditors, issuance of bonds, calling debt, imputing interest on noninterest notes payable, environmental liabilities, and offsetting of liabilities.
Objectives:Chapter 1: Current Liabilities and ContingenciesChapter 2: Long-Term Liabilities
This course discusses generally accepted accounting principles (GAAP) for reporting stockholder's equity on the balance sheet. Stockholders' equity represents the cumulative net contributions by stockholders plus accumulated earnings less dividends. Stockholders' equity is synonymous with net worth, or net assets (assets less liabilities). This course discusses the accounting, financial statement presentation, and disclosures associated with preferred and common stock, stock retirement, treasury stock, dividends, appropriation of retained earnings, stock splits, stock warrants (including fractional share warrants), and quasi-reorganization.
Objectives:Preferred StockCommon StockAccounting for Stock SubscriptionsAccounting for Defaults of Stock SubscriptionsTreasury StockDividendsRestrictions of Retained EarningsStock SplitsStock Warrants Restricted (Nonvested) StockFractional Share WarrantsStock RightsReverse SpinoffsIndexed to StockRedeemable Equity Instruments Quasi-Reorganization DisclosureDividendsRestrictions of Retained EarningsStock SplitsTopics Covered:
Description:In December 2007, when the FASB, after many years of deliberation, simultaneously issued two new standards reflected in the Codification as ASC 805, Business Combinations, and ASC 810, Consolidation. These statements, which require prospective treatment for new business combinations having fiscal years beginning after December 15, 2008, mandate what is referred to as the acquisition method. Moreover, the purchase method of accounting was no longer be permitted for acquisitions closed after the effective date of the new rules.
This course emphasizes both the theory and practice relating the acquisition method standards. A comparison of old (e.g., poolings of interest and purchase methods) and new rules will prepare practitioners for dealing with the variety of practices they will encounter at their clients or employers. This course also addresses the preparation of consolidated financial statements, the appropriate treatment of the costs affection a combination, and other related issues.
Learning Objectives: 1. Recognize the accounting and reporting requirements for a business combination using the acquisition method2. Recognize when financial statement consolidation is appropriate3. Identify how consolidation is reported and disclosed4. Calculate different valuations recorded in a combined financial statement
Description:Cost Management: Accounting and Control covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. Emphasis is placed on how to manage costs strategically in order to be globally competitive. The course is designed for managers and entrepreneurs who seek continuous improvement (CI) strategies. Topics include analysis of costs; job order and process costing; break-even and contribution analysis; activity-based costing (ABC); balanced scorecard, cost allocation; responsibility accounting; budget for profit planning; short-term decisions; capital budgeting; quality costs and total quality management (TQM); inventory management and just in time (JIT).
Description:Fair values are more common in financial reports because fair values have increased in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant. This course is a comprehensive survey of fair value accounting with a discussion of :(1) ASC 820, Fair Value Measurements and Disclosures, (2) A list of the financial statement items for which fair value reporting is required or allowed. (3) A variety of valuation models, and (4) Fair value disclosure requirements business.
Learning Objectives:1. Identify the appropriate circumstances for using fair values in financial reporting.2. Recognize the objectives of using present values and the elements used in present value measurement to help determine fair value. 3. Recognize several valuation models used in determining fair value for different assets and liabilities.4. Calculate the present value for different investments.
Prerequisites: Basic Math
Description:The full disclosure principle, one of major accounting principles, requires that information provided in financial statements be sufficiently complete to avoid misleading users of the reports by omitting significant facts of information. The full disclosure principle also refers to revealing information that would be useful in the decision-making processes of informed users. Full disclosure is required for the fair presentation of financial statements. This course discusses the disclosures required of companies, including those related to accounting policies, segmental information, related parties, contingencies, long-term purchase contract obligations, inflation, and derivatives. Sample annual reports addressing this requirement are illustrated.
ABOUT THE SUBJECT MATTER EXPERT:Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business
Description:This course on accounting for governmental entities is intended to be used by anyone who would like to gain knowledge of accounting and financial reporting currently recommended for state and local governmental units. The course provides an overview of (1) the fundamental concepts underlying state and local governmental accounting and reporting, (2) the importance of budgetary accounting in government, and (3) the recognition rules and journal entries related to governmental financing. It also describes (1) the accounts and journal entries related to transactions specific to governmental entities, (2) the process of defining the governmental reporting entity, (3) the components of the comprehensive annual financial report (CAFR), (4) the reporting requirements for government- wide and fund-based financial statements, and (5) other required information in the CAFR.
A primer for aspiring small business owners and entrepreneurs. The course explores step-by-step procedures necessary to set up and manage a small business. Topics include the development of the business plan, market entry strategies, organization and management, financing, Internet marketing, and software, and critical factors for small business owners and entrepreneurs.
Objectives:Section 1: Getting StartedSection 2: Debt and Equity FinancingSection 3: Managing Financial AssetsSection 4: Legal ConsiderationsSection 5: Accounting, Cost, and Financial AnalysisSection 6: TaxesSection 7: Marketing Section 8: Operations Section 9: Managing Human ResourcesSection 10: Types of Businesses
Subject Area: Management
Prerequisites: Basic Math, Basic Bookkeeping
Description:This course addresses income statement accounting and reporting. It discusses a variety of accounting issues surrounding income statement items and related information; the format of the income statement, major income statement categories, extraordinary and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, share-based payment, compensation expense arising under a stock option plan, insurance costs, and earnings per share (EPS) calculation.
Learning Objectives:1. Identify the differences between a single-step income statement and a multiple-step income statement.2. Recognize key items of the income statements and how they should be reported.3. Determine the requirements for extraordinary gains and losses.4. Understand requirements when reporting discontinued operations5. Recognize how stock option compensation plans affect the income statement.6. Compute earnings per share in simple and complex capital structures.7. Recognize the ASC 220 requirements for comprehensive income.
Prerequisite: Basic Accounting
Description:Business organizations obtain resources by providing goods and services. Many not-for-profit organizations (NFPOs) obtain resources from contributors and are accountable to the providers of those resources or to their representatives. In general, GAAP requires not-for-profit organizations to issue a statement of financial position, a statement of activities, and a statement of cash flows. The focus is on the organization as a whole and on reporting assets, liabilities, and net assets; changes in net assets; flows of economic resources; cash flows, borrowing and repayment of borrowing, and other factors affecting liquidity; and service efforts. This course addresses the accounting and financial reporting for NFPOs (or NPOs) —colleges and universities, healthcare providers, voluntary health and welfare organizations (VHWOs), and other not-for-profit entities such as religious, educational, social, recreational entities. Also addressed is financial analysis and ratios that can be useful to analyze financial fitness of NFPOs.
Topics Covered:Not-For-Profit OrganizationColleges and UniversitiesVoluntary Health and Welfare OrganizationsOther Not-For-Profit Entities Not-for-Profit Financial Analysis and Metrics; Avoiding Bankruptcy
An ever-increasing number of financial restatements were filed during each of the period 2000-2006, reaching a record 1,801 in 2006. Interestingly, however, the number of financial restatements in the United States started to drop in 2007 for the first time since the passage of the SOX. By 2012, the number of restatements had fallen to 768. One of the most frequent causes of financial restatements is revenue recognition. This course covers the accounting, reporting, and disclosures associated with revenue recognition for the sale of products or rendering of services. Revenue involves a gross increase in assets or decrease in liabilities. Revenue may be recognized at the time of sale or service, during production, at the completion of production, and at the time of cash receipt. Long-term construction contracts may be accounted for under the percentage-of-completion method or the completed contract method. When a right of return exists, revenue may or may not be recognized, depending on the circumstances. The accounting treatment of warranty and maintenance contracts, contributions, and computer software is also discussed.
Objectives:1. Identify some of the reasons for financial restatements. 2. Identify and apply the revenue recognition principles. 3. Recognize the principles for the collection method for revenue recognition. 4. Recognize how to apply the completed performance method for long-term contracts. 5. Identify when to apply the installment-sales and cost-recovery methods of accounting. 6. Apply AICPA SOP:97-2 to software revenue recognition. 7. Outline some differences between U.S. GAAP and IFRS.
Delivery Method: Online Interactive Self-Study
Level: Intermediate
Prerequisites: Basic Accounting, Basic Finance, Basic Statistics
Description:A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity with generally accepted accounting principles (GAAP). The statement is not required if the financial statements are prepared on a basis of accounting other than GAAP. The statement must be included in both annual and interim financial statements. This course discusses the requirements of ASC 230, Statement of Cash Flows (ASC 230-10-45-18 and 45-27). ASC 958-205, Not-for-Profit Entities: Presentation of Financial Statements, requires the statement of cash flows for not-for-profit entities.
Learn Objectives:
1. Recognize the use of and the objectives for a statement of cash flows.2. Identify between operating, investing, and financing activities, and how different cash variables will affect the statement of cash flows.3. Identify differences for preparation of the statement of cash flows using the direct method vs. the indirect method.4. Understand and calculate how changes and transactions in asset and debt accounts affect the cash flows of a company.
Delivery Method: Online Interactive Self Study
Description:The Balanced Scorecard (BSC) is a strategic-based responsibility accounting system that converts an organization's mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the internal process perspective, and the learning and growth perspective. The course addresses the main features of the Balanced Scorecard and its implementation. Presented are several notable case studies that implemented and applied the BSC.
Learning Objectives:1. Recognize key attributes of strategic-based responsibility accounting systems.2. Identify the basic characteristics and outcome measurements of the Balanced Scorecard.3. Identify operational objectives and Key Performance Indicators (KPIs) for each perspective.4. Recognize how the Balanced Scorecard links measures to strategy.5. Calculate key performance indicators.
Description:The past years has witnessed a number of high-profile corporate scandals: Enron, Tyco International, Healthsouth, Global Crossing, and WorldCom (now-MCI). While these are the most glaring, there are many more companies whose shareholders and employees have suffered as stock prices have fallen, such as Cisco, Nokia, Lucent Technologies, and most internet-related businesses. The course examines recent developments in finance and accounting and a series of corporate accounting scandals on the heels of the Enron debacle that have led to new sweeping accounting guidelines, proposals, and legislation — most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act — especially Section 402, Internal Control over Financial Reporting and Sections 302 and 906, Management Certifications — are discussed. The general issues on corporate governance and corporate social responsibility (CSR), including stock option expensing, are also covered. The illegal practice of stock option backdating is described as well.
Learning Objectives:1. Recognize the sources of accounting irregularities, including the Enron scandal and Special Purpose Entities (SPEs).2. Identify the controversy with expensing stock options and specific issues addressed by FASB No. 123R.3. Recognize different rules and regulations put out by the FASB, NYSE, SEC, and AIMR.4. Identify key elements of corporate governance and which software and technologies can be helpful in implementing the SOX Act.5. Identify attributes of good governance, social responsibility and other ethical standards.6. Recognize the major features of the Sarbanes-Oxley (SOX) Act of 2002 Corporate Responsibility Law.
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To receive continuing education credit for 360 online courses, a participant must successfully complete an online course final exam within 1 year of initial access to the online course. No credits will be awarded for refunded fees.
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House Rep. John Burt talks about the media, constitutional carry, what a waste of space Washington DC is, and his next run for public office. Should he run for Congress, challenge Democrat Lou D'Allesandro for the NH State Senate, or how about staying in the NH House and running for Speaker?
7′ 33″ Recorded live during the CNHT taxpayer picnic.


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Free Pattern
Join the eMail newsletter & receive a free scarf pattern.Details
TOPIC: Learn how to knit lace with linen yarn, and as a bonus, learn how to add beads to your lace knitting! We will be making a Christmas Ornament that you can bring home with you to remind you of the wonderful memories from this retreat.
Come meet members of the Von Trapp Family inspired by the Sound of Music Movie. MORE INFO
December 2018
TOPIC: Learn how to dye wool yarn with dyestuffs from natural plants in the garden, fields, and grocery stores. Supplies provided.
Held at Sheep to Shawl Studio & Shop. Come meet Donna Druchunas in her home village of Barton,VT. MORE INFO
August 2018


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The newest leak from Edward Snowden may be coming at a terrible time for the Obama White House but it's not particularly shocking news to security experts.
The Intercept's report about the "Great SIM Heist" reveals American and British spies stole the keys that are "used to protect the privacy of cellphone communications across the globe" from Gemalto, the world's largest manufacturer of SIM cards.
It goes on to report that "With these stolen encryption keys, intelligence agencies can monitor mobile communications without seeking or receiving approval from telecom companies and foreign governments," which sidesteps the needs for legal warrants that should be the foundation of ethical law enforcement.
While this is certainly troubling and speaks to the agencies wanton regard for privacy and some amateurish procedures being used to transport keys, it likely won't alter the security landscape much.
"The best summary is that an already unreliable communication method became even more unreliable," F-Secure Labs Senior Researcher Jarno Niemela, the holder of 20 security-related patents, explained.
"Nobody in their right minds would assume GSM [Global System for Mobile Communications —the digital cellular network used by mobile phones] to be private in the first place," he said. "Phone networks have never been really designed with privacy in mind."
Mobile operators are much more concerned with being able to prevent their customers from avoiding billing.
While a scope of such a breach does seem huge, Jarno points we're not sure how many of the billions of cards manufactured by Gemalto may be affected. Keys sent to and from operators via without encryption in email or via FTP servers that were not properly secured are almost certainly compromised.
But according to The Intercept, GCHQ also penetrated "authentication servers," which allow it to "decrypt data and voice communications between a targeted individual's phone and his or her telecom provider's network" regardless who made the cards.
With the cracked keys, users' calls would be vulnerable but likely only in a limited manner.
"I am told that these keys only expose the encryption and authentication between the mobile device and the local cell tower," F-Secure Security Advisor David Perry explained. "This means that the NSA or (whoever else) would have to be locally located within radio range of your phone."
So could the NSA or GCHQ be listening to your calls without a warrant? Maybe. Here's what you can do about it.
Add a layer of encryption of your own to any device you use to communicate. A VPN like our Freedome will protect your data traffic.
This would not, however, protect your voice calls.
"Maybe it's time to stop making 'traditional' mobile phones calls," F-Secure Labs Senior Researcher Timo Hirvonen suggests. "Install Freedome, and start making your calls with apps like Signal."
[Image by Julian Carvajal | Flickr]
To commemorate F-Secure's 30th year of innovation, we're profiling 30 of our fellows from our more than…
August 16, 2018


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- Company:
- archimaps digital
- London – Neue Architektur in London – archimaps
- Version:
- 1.0
- Post Date:
- 2018-08-14 23:04:06
- Price:
- $3.99
Download London – Neue Architektur in ... »
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The app uses GPS or GPRS/WLAN to identify your location and sort the buildings in your immediate vicinity alphabetically or according to their distance from your current location.
The digital architecture guides have arrived!
Because the app uses internal maps for the individual cities, archimaps can also be used on an iPod Touch. No Internet connection is required. This means that you will not incur any roaming charges for using international archimaps in the respective countries. You can enable this setting in the general iPhone/iPod settings.
archimaps is the ideal city guide for architects, appreciators of architecture and for anyone interested in buildings and construction.
The application supports English and German.
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Aurora Timelapse, 2016-09-25
There were notifications on Facebook, so I shot out to my favoured farm track away from the houses to a clear view north. As I watched, the clouds moved east along Strathearn, but there was definitely some aurora visible to the naked eye and it came out well on camera.
This really shows the extent of light-pollution just from a small town such as Crieff.
Technical details:
Olympus Pen-F, 7-14mm PRO lens at 8mm. ISO 1600, f/3.5, one 10s exposure every 15s for 59 frames. Converted using RawTherapee, interpolated using a custom timelapse.jl julia script, video made using ffmpeg.


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In her set for Brian Friel's "Dancing at Lughnasa" at Washington's Arena Stage, designer Linda Buchanan has created an ideal physical metaphor for the tension underlying this highly poetic Tony Award-winning play.
A cutaway section of the small Mundy family home -- where most of the action takes place -- occupies half of the stage. Above and around the house's jagged walls, tall grass boldly sprouts, as if attempting to reclaim the ground usurped by the tiny dwelling.
And indeed, just as the Mundys' domesticity is threatened by the wild outdoors, so this Christian household is threatened by paganism -- specifically, the ecstatic Celtic harvest festival of Lughnasa and the African rituals admired by Father Jack Mundy, who has returned to Ireland after 25 years as a missionary.


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At the Council meeting of 15 June 2016 Morris Garratt, the retiring President, was presented with a book token by Council member Margaret Edwards in gratitude for his work as President, including serving an extra year.
We are sad to report the loss of two valuable members of the Antiquarian Council in 2016, Eric Foster and Alan Rose. Eric was a past President of the Society and in his later years devoted his time to the transcribing and translating of medieval documents, his latest being recently published by the Ranulf Higden Society. Alan was a long standing Hon.Treasurer and Council member who is best known for his authoritative histories of Methodism and bibliographical knowledge. Both will be missed.
On a happier note we were pleased to mark Morris Garratt's exceptional term as President, during which he served an extra year, with the presentation of a book token.
An excursion to Wardley Hall took place in November. Wardley Hall is the official residence of the Roman Catholic Bishops of Salford and is situated at Worsley. There was a welcome drink on arrival and then a conducted tour. The group were intrigued by the skull of St Ambrose Barlow and the story of his life, a portrait of him can be seen in the chapel.
This was followed by a day school on Catholic history at the Salford Diocesan Archives. Speakers included David Lannon, the Salford Diocesan Archivist, looking at aspects of religious belief in Elizabethan Manchester, Lawrence Gregory talking about the Trafford family of Trafford, Michael Herbert giving an account of the political history of the Irish in Manchester from the 1790s, and Bernadette Hyland speaking about Mary Quaile, an important trade unionist, organising women workers through the Manchester and Salford Women's Trades Council. The day ended with an introduction to the Salford Diocesan Archives and a look at the stunning modern church of St Augustine's.
Thanks are due to Morris Garratt, Steven Parkinson, David Lannon (and the ladies of St Augustine's for lunch) for organising these events.
Volume 109 (for 2013) of Transactions was published after a series of problems with the printers, thanks to Steve Collins, and contains the usual varied selection of articles and reviews. Material for Volume 110 is in hand. It is hoped that we can bring the sequence up to date by publishing Volume 110 for 2017 (and miss out the intervening years, following precedent set by the Society).
David French has continued his work on the website and subscriptions and offprints can now be paid for by Paypal. A search box has been added. A full list of Transactions and offprints for sale is on the website, thanks to Margaret Edwards, Morris Garratt and Alice Lock. Margaret Edwards also revised the links section of the website.
Thanks are due to Robert Stansfield for his comprehensive revision of the Society Rules to bring them into line with Charity Commission guidelines.
The Society was represented at the Manchester Histories Festival.
A joint visit with Middleton Civic Association to Clayton Hall provided a very enjoyable chance to see the house and be shown round by the enthusiastic volunteers.
A successful day school was held with the Gaskell Society at Gaskell House. A packed day included guided tours of the house and a chance to see round the garden with one of our members, Jackie Tucker, who is a volunteer there. The excellent speakers included Janet Allan, Alan Kidd, Anthony Burton and Steve Collins. An extra session was provided by Mark Watson who showed some of his engravings of Manchester in the Gaskell era.
Production of Volume 109 of Transactions suffered an unforeseen delay when we earned that, due to illness, Janet Allan was unable to act as designer, and efforts to find a replacement designer were unsuccessful. To bring members up to date, early in 2016 we learned that our printers, Doppler Press, had ceased, due to the retirement of the owner; however, he had transferred the goodwill of his business to The Printing Place at Chelmsford, with whom we quickly established a good working relationship, and work on Volume 109 is now proceeding. The editor has material in hand for Volume 110.
A small subgroup has been set up to look at the website and we have been lucky to have advice from David French who has set up a draft new website which we hope will soon be available to the public. It is a chance to promote ourselves and our events, improve sales of offprints etc and allow electronic access to back copies of Transactions. It is hoped that eventually we will be able to allow access to Transactions five years after publication. An index to recent volumes and some very old volumes digitised by other organisations are already available.
Thanks are due to Robert Stansfield for his hard work on revising the Constitution, he is now working on a revision of the Rules.
The membership list has been updated and several problems with institutional members have been sorted out.
The stock of offprints and transactions transferred to Salford Diocesan Archives has now been sorted out by a group of volunteers.
Morris Garratt reported that, as requested at the last AGM, membership figures had been compiled thanks to Robert Stansfield. The suggestion that events should be held jointly with other groups had been followed up. Firstly by a joint event with the Victorian Society which had, unfortunately, not been very well publicised within the Society, but which had proved a very successful and interesting day, thanks to Mark Watson and John Tiernan. A second joint event with the Royal Northern College of Music had been well publicised but had not attracted enough delegates to run, Morris wished to thank the College for not enforcing their cancellation charges. Two initiatives had resulted in substantial savings for the Society, the change of venue for lectures to St Augustine's Church and the introduction of softback binding for the Transactions. Attendance at lectures is still a problem and more Council members are needed. Morris also reported on the death of Jean Ayton, a Society member and the former Archivist at Manchester. He thanked Council members and representatives on societies for their support.
Members will be sad to hear of the death of Eric Foster, a long-
Eric attended Oldham Municipal High School, gaining scholarships which enabled him to read natural sciences at St. John's College, Cambridge. His working career was spent with Ferranti, the electronics engineering company.
Among his many interests was a long-
He will be much missed by his many friends.
These are the new rules agreed at the 2017 AGM.
This is the existing constitution.
Alan Rose had been a member of the Society from 1975 and had served as vice president, chairman of council and as treasurer. He died March 21 2016 and is a sad loss to the Society. He was best known for his extensive knowledge of Methodist history, in particular the Methodist New Connexion, the importance of which had not been fully recognised before. Although he started as a student of chemistry at the University of Manchester and first worked at British Rayon he soon found his true vocation as a history teacher (following an Open University history degree). He taught in secondary schools in Tameside until 1989, but followed this with adult education classes which inspired many people active in local history today. His extensive publications on Methodist history and his work channelling records into proper repositories mean that anybody interested in the history of religion in the North West owes him a great debt. His sense of humour, knowledge and advice will be sorely missed.
The following documents are relate to the 2017 AGM which took place on 20 March:
2016 Annual report (see below)
The society's stall at the Manchester Histories Festival, June 2018


text:
Red Hat Bugzilla – Bug 64686
(SCSI AIC7XXX)loading aic7xxx module on boot hangs
Last modified: 2005-10-31 17:00:50 EST
From Bugzilla Helper:
User-Agent: Mozilla/5.0 (X11; U; Linux i686; en-US; rv:0.9.9) Gecko/20020408
Description of problem:
I have a Dell PowerEdge 4600 that came with 7.2 preinstalled. I upgraded to
Valhalla (7.3). On Boot (2.4.18-3smp), the system hangs at "Loading AIC 7xxx
On another system, I noticed a long timeout on loading this module BUT
eventually the system loaded (about 1 minute).
Version-Release number of selected component (if applicable):
How reproducible:
Steps to Reproduce:
1. boot rh 7.3 on a dell poweredge 4600
Actual Results: hung on loading aic7xxx module
Expected Results: should have continued the boot process (like under 7.2)
Additional info:
Sorry, forgot to mention that system boots normally under 2.4.18-3, it only
locks up on the SMP kernel.
One more clarification, the other system that I mention also pauses on the
aic7xxx load is an SMP machine as well.
If you edit the /etc/modules.conf file so that it uses the aic7xxx_old driver
instead of the aic7xxx and then rebuild your initrd images (and rerun lilo if
using lilo as your boot loader), does the problem go away?
Yes, if I use aic7xxx_old, it works as expected. (Sorry for the late followup)
I'm adding Justin Gibbs from Adaptec to the Cc: list on this bug report. Since
it's an SMP specific issue, and one involving his driver, he may have a better
idea what's going on. Tom, can I have you attach an lspci listing from your
machine to this bug report?
Created attachment 58051 [details]
Output of LSPCI
>18 months of inactivity, many erratas later.. closing due to pending EOL.


text:
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