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Opinion: The Senate's Silly Budget
Editorial board member Steve Moore on the Senate budget blueprint. Photo: Associated Press
This transcript has been automatically generated and may not be 100% accurate.
... welcome back to Opinion Journal why Mary Kissel ... a ... Senate Budget Chairman Patty Murray release the Democrats' budget yesterday it it's ... a whopper ... about a buck and tax increases for every buck and spending cuts so what is the point ... editorial board member Steve Moore joins me from Washington ... Steve died Democrats is selling this is a big step forward ... true ... well you know when we dated for four years for this ... as you know Mary and I really wasn't worth ... it ... because this is AEI gigantic tax increase really to fund ... more government spending it is not adopt is a reduction package in fact we probably do better with the doc said if we just dialectic but to run on automatic pilot ... then this budget while the disappointing thing says a lot of its disappointing and this ... I'd say the two biggest aspirants are one point five trillion in new taxes ... I in the second is the absence of any real substantive I entitlement reply here we've got a nice little graphic on that let's put it on ... retail spending reductions over the ten year window ... by Steve ... it finally person looking at this and I see two hundred and seventy five billion dollars on the Medicaid and ... Medicare why isn't that enough ... well the the the the way that that ... real those of the phony cuts married because those are cuts to doctors and hospitals ... you know Democrats and some Republicans have tried to do that ... in all for the last five or six years and they keep restoring the cost is that the doctors and hospitals have been really cut to the bone in terms of their reimbursement rates so I don't think those are very realistic cuts ... in Medicare Medicaid I don't think that to happen ... the problem is there still reductions in any of the structural progress has no changes in the benefits of the progress with you talk about food stamps unemployment insurance Medicare Medicaid Obamacare in awe at all just all those huge boulders on remain aam completely in the budget with no reforms and more tax hikes teeth ... one point five trillion euros advertises caution one trillion but then they are a big turn off the sequester and the future reductions in spending caps ... and make wallpaper that by tax increases about five hundred and ten when they're not inadvertently this Mary ... there's another hundred billion dollars stimulus ... in his budget so they want other billion for for infrastructure of roads and education and in all that paper that with more taxes ... while Steve was this budget mean for Democrats are sitting in red states are Democrats who might be up ... for election in the next cycle ... inaugurate the seeking get this budget passed you remember it only requires fifty one votes to pass a budget through ... bought through this out SLB and he thinks he can get the fifty one dollars he made that need to bring joy ... and then that provide the perfect the first well ... aam but it is excruciating wrote in my opinion ... on for a lot of these kind of a gene called on the red state Democrats the people like Joe backbencher ... and not in Alaska and people like Joe Manchin of West Virginia and another two Democratic senators and in the state of Virginia op writer in Arkansas where I would wanna go back to my voters saying that for the trillion app dollars of tax increases they've already voted for now they're going to dump another trillion half dollar tax increase and allow ... see this is really a turning point for Republicans were they can point to this document Faucon Lee after four years and say ... they this is what Democrats actually wanted do you hear is in plain black and white ... the audio as I said our editorial the front of our lives said enough is no wonder that there are required to keep this top secret because ... now that they've really expose what they wanna do ... I certainly think and hope that the American people rejected ... any room for compromise and Allstate or are we looking at states this than for the next couple years so I you know Mary there's you know that too big to school investor this week is on Monday we got the Paul Ryan budget on Wednesday we got the idea that every budget they could not be further apart in terms of their priorities ... okay well I know you can keep an eye on him for a Centaur a board member Steve Moore from Washington ... thanks so much for being with us


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Burbank, CA (December 13, 2012) - Hunter Foster will guest star opposite his sister, Tony Award-winning actress Sutton Foster, in ABC Family's original series "Bunheads." New episodes of the critically-acclaimed series will premiere Monday, January 7th at 9:00PM ET/PT on ABC Family.
In a recurring role, Foster will play "Scotty Sims," Michelle's (Sutton Foster) older brother with whom she has a close relationship, having helped to raise each other as kids. Scotty rarely stays in one place for long - he has a tendency to fall in and out of both love and marriage quickly. His character will be introduced in the January 28th episode of "Bunheads."
Foster comes from Broadway, having had a successful career in such shows as "Million Dollar Quartet," "The Producers," "Little Shop of Horrors" (Tony, Drama Desk and Outer Critics nominations), "Urinetown" (OCC nom.), "Les Miserables," "Grease," "Footloose" and "King David." Off-Broadway, he's appeared in "Borrowed Dust (Inner Voices)," "Burning," "Ordinary Days," "Happiness" (Drama Desk nom.), "Frankenstein," "Dust," "Modern Orthodox," "Urinetown" (Lucille Lortel nom). Regionally, he's starred in "Hands on a Hardbody" (La Jolla), "Little Miss Sunshine" (La Jolla), "Kiss of the Spiderwoman" (Signature Theatre, Helen Hayes nom.), "The Government Inspector" (Guthrie), "Mister Roberts" (Kennedy Center), "Children of Eden" (Paper Mill), "Moon Over Buffalo," "Lend Me a Tenor" (Cape Playhouse) and "Martin Guerre" (Guthrie).
Foster also wrote the books for the musicals "Summer of '42," "Bonnie and Clyde: A Folktale" and "The Hollow." He can be seen this Spring in "Hands on a Hardbody," in a role which he originated in the La Jolla Playhouse production.
"Bunheads" is executive produced by Amy Sherman-Palladino. The series stars Sutton Foster, Kaitlyn Jenkins, Julia Goldani Telles, Bailey Buntain and Emma Dumont with guest star Kelly Bishop.
Part of the Disney/ABC Television Group, ABC Family is distributed in over 97 million homes. ABC Family features programming reflecting today's families, entertaining and connecting with adults through relatable programming about today's relationships - told with a mix of diversity, passion, humor and heart. ABC Family's programming is a combination of network defining original series and original movies, quality acquired series and blockbuster theatricals. Emmy(R) Award-winning ABCFamily.com provides a variety of interactive entertainment and community features, from rich, fan-centric programming - including blogs, viewing parties, webisodes, full episodes of the network's hit programming, along with sneak peek exclusive previews and behind-the-scenes clips. ABC Family is also the destination for annual Holiday events with "13 Nights of Halloween" and "25 Days of Christmas." ABC Family. A New Kind of Family.

subset: commoncrawl


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First, do no harm. That's in the Hippocratic Oath for doctors, but it's also good advice for Joe Girardi to pound into his overactive brain as he attempts to win a 27th World Series for the New York Yankees.
So far, it's not clear that Girardi understands this concept. During the ALCS against the Angels, he showed a distressing penchant for prescribing medicine for his team that it didn't need. Time and again, situations came up that called for aspirin, and Girardi instead performed organ transplants.
Sometimes, Girardi's patient was feeling fit as a Stradivarius, but that hasn't stopped Girardi from trying to fix it. He's taken out pitchers who were dominating in favor of ones who weren't, and left in other pitchers who were ready for the fork. He's sent in a lollipop-hitting pinch-runner for one of his fastest runners and his best hitter, Alex Rodriguez. He even managed to lose both his DH and his best pitcher — closer Mariano Rivera — all in one blindingly brilliant spasm of substitution.
The syndrome is called over-managing, and it's what can happen to a naturally clever fellow who arrives at a critical juncture in life that holds the potential for making history. In this case, it's a chance to win a World Series for the Yankees, something the most stories franchise in sports hasn't done since 2000.
Girardi's been awfully successful this year. He pushed the buttons that resulted in 103 wins, the most in baseball. Granted, he was starting with the highest payroll and the best roster in baseball, so the buttons he had to push were the big, red "easy" buttons and not the tiny ones most other managers have to deal with.
Still, Girardi got it right a lot more often than he got it wrong. And he did it without attempting to prove that he was smarter than Stephen Hawking. Not that it's that hard to manage the Yankees. Fill in the line-up with some of the best players in the game and figure out which pitchers to use to get to the ninth inning and Rivera. While you're doing it, don't wear out Rivera.
That's pretty much it. It's true that Joe Torre, Girardi's predecessor and the winner of four titles, first invented that formula and then mucked it up. Torre's sin, repeated like an annoying habit for the last five or six years of his reign, was to overuse Rivera.
Year after year, by the time the playoffs arrived, Torre had worn out the one player he needed to win a championship. For good measure, Torre burned out any other reliever he had laying around who made the mistake of pitching too well for too long.
Rivera is 39 years old, less than a month away from 40. All year, Girardi resisted the urge to overdose on Rivera. In addition to preserving his closer, that also infused his set-up men with the idea that their manager believed in them.
But once the playoffs started, Girardi lost all perspective. He's right to think that the games are bigger now and every move is magnified. But he's been wrong to think that means he has to elevate his game, kick it up a notch, take it to another level.
During the ALCS, the TV cameras repeatedly caught Girardi running to a huge book of stats, similar in size to a Gutenberg Bible, that the manager keeps in the dugout. The book lists the probabilities of pitcher against hitter and hitter against pitcher. It lists tendencies. It lists everything in the game that can be broken down into a number.
The problem is, it's not a recipe for success. Nothing works 100 percent of the time in baseball. Most things don't work 30 percent of the time. So savvy managers know how to mix in their gut feeling for what they're watching live in front of them with the cold numbers.
It's like being a weatherman. Sometimes, stepping outside is worth hours of staring at radar rolls and forecast charts. Sometimes, the question isn't is it going to rain in ten minutes, but is it raining right now?
Girardi didn't inflict his genius on the clinching Game 6 win as he had in losses in Games 3 and 5. He did thumb his nose at his bullpen and go to Rivera for the last six outs. Since Rivera got them, the move won't be questioned. If he hadn't and the world's greatest closer had been unavailable — or, worse, ineffective — for a Game 7, it would be an issue.
On Wednesday, the Series starts, and in the visiting dugout will be the defending champion Phillies. They're a terrific team, capable of beating anyone, including the Pinstripes. Girardi's job is to do what he did all year — manage with calm confidence.
But first, to do no harm.


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Year 11 | 21 November 2019 | email@example.com
The Commission, the Council and the European Parliament have reached a political agreement on the reform of the Common Agriculture Policy
Based on the Commission proposals from October 2011, the agreement relates to four basic European Parliament and Council regulations for the Common Agriculture Policy – i) on Direct Payments, ii) the Single Common Market Organisation (CMO), iii) Rural Development and, iv) a Horizontal Regulation for financing, managing and monitoring the CAP. The Commission is now preparing all the relevant Delegated and Implementing Acts so that the new rules can enter into force next year, or from January 2015 for most of the new Direct Payment arrangements. Separate "transition rules" for 2014 are being discussed and should be approved by Council and the European Parliament before the end of the year,
The main elements of the political agreement can be summarized as follows:
1. Direct Payments
In order to move towards a fairer distribution of support, the CAP system for Direct Payments will move away from one where allocations per Member State - and per farmer within the Member State - are based on historical references. This will mean a clear and genuine convergence of payments not only between Member States, but also within Member States. Moreover, the introduction of a "Greening Payment" – where 30% of the available national envelope is linked to the provision of certain sustainable farming practices – means that a significant share of the subsidy will in future be linked to rewarding farmers for the provision of environmental public goods. All payments will still be subject to respecting certain environmental and other rules [see "cross compliance" point 4 below horizontal regulation].
The Basic Payment Scheme (BPS): Member States will dedicate up to 70% of their Direct Payments national envelope to the new Basic Payment Scheme – minus any amounts committed for additional payments (Young Farmer top-ups, and other options such as Less Favoured Area top-ups, the Redistributive Payment) and "coupled" payments. For the concerned EU-12, the end-date for the simpler, flat-rate Single Area Payments Scheme (SAPS) system will be extended until 2020.
External Convergence: The national envelopes for direct payments for each Member State will be progressively adjusted such that there is not such a wide gap between Member States in the average payment per hectare. This will mean that those Member States where the average payment (in € per hectare) is currently below 90% of the EU average will see a gradual increase in their envelope (by 1/3 of the difference between their current rate and 90% of the EU average). Moreover, there is the guarantee that every Member State will reach a minimum level by 2019. The amounts available for other Member States who receive above average amounts will be adjusted accordingly.
Internal Convergence: Those Member States that currently maintain allocations based on historical references must move towards more similar levels of the basic payment per hectare. They may choose from different options: to take a national approach, or a regional approach (based on administrative or agronomic criteria); to achieve a regional/national rate by 2019, or to ensure that those farms getting less than 90% of the regional/national average rate see a gradual increase (by one third of the difference between their current rate and 90% of the national/regional average) – with the additional guarantee that each payment entitlement reaches a minimum value of 60% of the national/regional average by 2019 (unless Member States decide to limit the decrease in the value of entitlements). The amounts available to farmers receiving more than the regional/national average will be adjusted proportionally, with an option for Member States to limit any "losses" to 30%.
Member States also have the right to use a redistributive payment for the first hectares whereby they can take up to 30% of the national envelope and redistribute it to farmers on their first 30 hectares (or up to the average farm size in a Member State if higher than 30ha). This will have a significant redistributive effect.
Reduction of the payment for large farms : Agreement has been reached on compulsory reduction of the payments for individual farms above 150 000€ ("degressivity"). In practice this mean that the amount of support that an individual farm holding receives as basic payment will be reduced by at least 5% for the amounts above 150 000€. In order to take account of employment, salary costs may be deducted before the calculation is made. This reduction does not need to apply to Member States which apply the "redistributive payment" under which at least 5% of their national envelope is held back for redistribution on the first hectares of all farms. NB The funds "saved" under this mechanism stay in the Member State/region concerned, and are transferred to the respective Rural Development envelope, and can be used without any co-funding requirements. Member States also have the option of capping the amounts that any individual farmer can receive at 300 000€, also taking salary costs into account.
Young Farmers: In order to encourage generational renewal, the Basic Payment awarded to new entrant Young Farmers (no more than 40 years of age) should be topped up by an additional payment available for a period of maximum 5 years (linked to the first installation). This shall be funded by up to 2% of the national envelope and will be compulsory for all Member states. This is in addition to other measures available for young farmers under Rural Development programmes.
Small Farmers Scheme: Optional for Member States, any farmer claiming support may decide to participate in the Small Farmers Scheme and thereby receive an annual payment fixed by the Member State of normally between 500 € and 1 250 €, regardless of the farm size. Member States may choose from different methods to calculate the annual payment, including an option whereby farmers would simply receive the amount they would otherwise receive. This will be an enormous simplification for the farmers concerned and for national administrations. Participants will not be subject to cross-compliance controls and sanctions, and be exempt from greening. (The impact assessment showed that approximately one third of farms applying for CAP funding have an area of 3 ha or less – but this accounts for just 3% of the overall agricultural area in the EU-27.) The total cost of the Small Farmers Scheme may not be more than 10% of the national envelope, except when a Member State chooses to ensure that small farmers received what they would be due without the scheme. There will also be Rural Development funding for advice to small farmers for economic development and restructuring grants for regions with many such small farms.
Voluntary coupled support: In order to maintain current levels of production in sectors or regions where specific types of farming or sectors undergo difficulties and are important for economic and/or social and/or environmental reasons, Member States will have the option of providing limited amounts of "coupled" payments, i.e. a payment linked to a specific product. This will be limited to up to 8% of the national envelope, or up to 13% if the current level of coupled support in a Member State is higher than 5%.The Commission has flexibility to approve a higher rate where justified. There is a possibility of providing an additional amount (up to 2%) of "coupled" support for protein crops.
Areas with Natural Constraints (ANCs) /Less Favoured Areas (LFAs): Member States (or regions) may grant an additional payment for areas with natural constraints (as defined under Rural Development rules) of up to 5% of the national envelope. This is optional and does not affect the ANC/LFA options available under Rural Development.
Greening: In addition to the Basic Payment Scheme/SAPS, each holding will receive a payment per hectare declared for the purpose of the basic payment for respecting certain agricultural practices beneficial for the climate and the environment. Member States will use 30% of their national envelope in order to pay for this. This is compulsory and failure to respect the Greening requirements will result in reductions and penalties which might in some cases go beyond the Greening payment. In years 1 & 2 the penalty for greening may not exceed 0%, 20% in the third year and as of the fourth the maximum penalty applied will be 25%. Of course, the green payment will only be granted for those areas that comply with the conditions (i.e. being eligible for BPS or SAPS, respect of greening obligations).
Areas under organic production, which is a production system with recognised environmental benefits, shall be considered as fulfilling the conditions for receiving the greening payment, without any additional requirements.
The 3 basic practices foreseen are:
maintaining permanent grassland; and
crop diversification (a farmer must cultivate at least 2 crops when his arable land exceeds 10 hectares and at least 3 crops when his arable land exceeds 30 hectares. The main crop may cover at most 75% of arable land, and the two main crops at most 95% of the arable area);
ensuring an "ecological focus area" of at least 5% of the arable area of the holding for most farms with an arable area larger than 15 hectares – i.e. field margins, hedges, trees, fallow land, landscape features, biotopes, buffer strips, afforested area. This figure may rise to 7% after a Commission report in 2017 and subject to a legislative proposal.
Greening Equivalency: In order to avoid penalising those that already address environmental and sustainability issues, the accord foresees a "Greening equivalency" system whereby the application of environmentally beneficial practices already in place are considered to replace these basic requirements. For example, agri-environment schemes may incorporate practices that are considered equivalent. The new regulation contains a list of such equivalent practices. To avoid "double funding" of such measures (and any agri-environment schemes in general), the payments through RD programmes must take into account the basic greening requirements.
Financial Discipline: notwithstanding the separate decision for the 2014 budget year, it was agreed that any future Financial Discipline reduction in annual direct payments (i.e. when payment estimates are higher than the available budget for the 1st Pillar) should apply a threshold of €2 000. In other words, the reduction would NOT apply to the first €2 000 of each farmer's Direct Payments. This will also serve to feed the Market Crisis reserve where necessary [see horizontal regulation].
Transferring funds between Pillars: Member States will have the possibility of transferring up to 15% of their national envelope for Direct Payments (1st Pillar) to their Rural Development envelope. These amounts will not need to be co-funded. Member States will also have the option of transferring up to 15% of their national envelope for Rural Development to their Direct Payments envelope, or up to 25% for those Member States that get less than 90% of the EU average for direct payments.
"Active farmers": In order to iron out a number of legal loopholes which have enabled a limited number of companies to claim Direct Payments, even though their primary business activity is not agricultural, the reform tightens the rule on active farmers. A new negative list of professional business activities which should be excluded from receiving Direct Payments (covering airports, railway services, water works, real estate services and permanent sports & recreation grounds) will be mandatory for Member States, unless the individual businesses concerned can show that they have genuine farming activity. Member States will be able to extend the negative list to include further business activities.
Eligible hectares – The rules foresee setting 2015 as a new reference year for area giving right to allocation of payment entitlements, but there will be a link to beneficiaries of the direct payments system in 2013 in order to avoid speculation. Member States which might see a large increase in declared eligible area are allowed to limit the number of payment entitlements to be allocated in 2015.
2. Market management mechanisms
With milk quotas expiring in 2015, the reform foresees the end to the sugar quota regime on September 30, 2017, confirming the indication of the 2005 sugar reform to put an end date for the quota regime while allowing for additional time for the sector to adjust. This will ensure improved competitiveness for EU producers on the domestic and world market alike (as EU exports are limited by WTO rules under quotas). This will also provide the sector with a long-term perspective. Ample supply on EU domestic markets at reasonable prices will also benefit the intermediate and final users of sugar. In order to provide added security, standard provisions for agreements between sugar factories and growers will be maintained. For the period after quotas, white sugar will remain eligible for private storage aid. Most developing countries will continue to enjoy unlimited duty-free access to the EU market.
On wine production, the accord respects the decision of the 2006 wine reform to end the system of wine planting rights at the end of 2015, with the introduction of a system of authorisations for new vine planting from 2016 – as recommended by the High Level Group on Wine last December – with growth limited to 1% per year.
Other amendments to the Singe Common Market Organisation (CMO) rules aim to improve the market orientation of EU agriculture in light of increased competition on world markets, while providing an effective safety net for farmers in the context of external uncertainties (together with direct payments and options for risk management under rural development). The existing systems of public intervention and private storage aid are revised to be more responsive and more efficient, for example with technical adjustments for beef and dairy. For dairy, these changes – buying-in period extended by 1 month, automatic tendering for butter & SMP beyond ceilings, increase in butter ceiling to 50 000 tonnes, and possible private storage for SMP & certain PDO/PGI cheese - come in addition to the 2012 "Milk Package" which is incorporated into the Regulation and strengthening the bargaining power of farmers.
Moreover, new safeguard clauses are introduced for all sectors to enable the Commission to take emergency measures to respond to general market disturbances – such as the measures taken during the e-coli crisis in May-July 2011. These measures will be funded from a Crisis Reserve financed by annually reducing direct payments. Funds not used for crisis measures will be returned to farmers in the following year. In case of severe imbalance in the market, the Commission may also authorise producer organisations or inter branch organisations, respecting specific safeguards, to take certain temporary measures collectively (for example market withdrawal or storage by private operators) to stabilise the sector concerned.
The School Fruit Scheme and the School milk scheme are to be extended, and the annual budget for the school fruit scheme is increased from EUR 90 to EUR 150 million per year.
In order to improve farmers' negotiating position in the food chain, the Commission is looking for a better organisation of the sectors with a few limited derogations to EU competition law. Rules related to the recognition of Producer Organisations (POs) and inter-branch organisations are now covering all sectors – with further options for establishing such oganisations now transferred to Rural Development funding (see below). Furthermore, the possibility for farmers to collectively negotiate contracts for the supply of olive oil, beef, cereals and certain other arable crops is foreseen under certain conditions and safeguards. The Commission will provide guidelines about potential issues relating to competition law. Producers of hams covered by a protected geographical indication or a denomination of origin may under certain conditions regulate the supply of the product to the market.
In the interests of simplification and market orientation, a number of minor or unused schemes are abolished (aid for the use of skimmed milk and skimmed milk powder in animal feed and casein, coupled aid for silkworms!)
3. Rural Development
Rural development policy will retain its current, successful foundation concept: Member states or regions will continue to design their own multi-annual programmes on the basis of the menu of measures available at EU level – in response to the needs of their own rural areas. These programmes will be co-funded from the national envelopes – where the amounts and rates of co-funding will be dealt with within the context of the MFF. The new rules for the 2nd Pillar provide a more flexible approach than at present. Measures will no longer be classified at EU level into "axes" with associated minimum spending requirements per axis. Instead, it will be up to Member States / regions to decide which measures they use (and how) in order to achieve targets set against six broad "priorities" and their more detailed "focus areas" (sub-priorities), on the basis of sound analysis. The six priorities will cover: Fostering knowledge transfer and innovation; Enhancing competitiveness of all types of agriculture and the sustainable management of forests; Promoting food chain organisation, including processing and marketing, & risk management; Restoring, preserving & enhancing ecosystems; Promoting resource efficiency & the transition to a low-carbon economy; and Promoting social inclusion, poverty reduction and economic development in rural areas. Member States will have to spend at least 30 % of their rural development funding from the EU budget on certain measures related to land management and the fight against climate change, and at least 5 % on the LEADER approach. [For the 30%, this covers The measures concerned will be: Investments in physical assets (environment- / climate-related investments only); all forestry-specific measures; Agri-environment-climate; Organic farming; Natura 2000 payments (not Water Framework Directive payments); and Payments to areas facing natural or other specific constraints.]
Rural Development policy will also operate in closer co-ordination with other policies through an EU-level Common Strategic Framework and through Partnership Agreements at national level covering all support from European Structural and Investment (ESI) funds (the EAFRD, ERDF, Cohesion Fund, ESF and EMFF) in the Member State concerned.
National allocations: Rural Development allocations per Member State are included in the Basic Regulation, but with the possibility of adjusting these amounts through a Delegated act if technically necessary or provided for by a legislative act.
Co-funding rates: The maximum EU co-funding rates will be up to 85% in less developed regions, the outermost regions and the smaller Aegean islands, 75% in transition regions, 63% in other transition regions and 53% in other regions for most payments, but can be higher for the measures supporting knowledge transfer, cooperation, the establishment of producer groups and organisations and young farmer installation grants, as well as for LEADER projects and for spending related to the environment and climate change under various measures.
In the new period, Member States / regions will also have the possibility to design thematic sub-programmes to pay especially detailed attention to issues such as young farmers, small farms, mountain areas, women in rural areas, climate change mitigation / adaptation, biodiversity and short supply chains. Higher support rates will be available within sub-programmes in some cases.
The streamlined menu of measures will build on the strong points of measures available in the current period. Among other things, it will cover:
Innovation: This key theme (and more specifically the planned European Innovation Partnership for Agricultural Productivity & Sustainability – the "EIP") will be served by various rural development measures such as "knowledge transfer", "cooperation" and "investments in physical assets". The EIP will promote resource efficiency, productivity and the low-emission and climate-friendly/-resilient development of agriculture and forestry. This should be achieved, inter alia, through greater cooperation between agriculture and research in order to accelerate technological transfer to farmers;
Knowledge – "a knowledge-based agriculture": Strengthened measures for Farm Advisory Services (also linked to climate change mitigation and adaptation, to environmental challenges and to economic development and training);
Farm restructuring / investment / modernisation: Grants still available – sometimes with higher support rates when linked to the EIP or joint projects;
Young farmers - A combination of measures can include business start-up grants (up to €70 000), general investments in physical assets, training and advisory services;
Small farmers: Business start-up aid up to €15 000 per small farm;
Risk management toolkit: Insurance & mutual funds – for crop & weather insurance, animal disease [currently available under Article 68 in the 1st Pillar] - extended to include income stabilisation option (which would allow a pay-out (up to 70% of losses) from a mutual fund if income drops by 30%);
Producer groups / organisations: Support for setting up groups / organisations on the basis of a business plan and limited to entities defined as SMEs;
Agri-environment - climate payments: Joint contracts, link to adequate training/information, greater flexibility when extending initial contracts,;
Organic Farming: New separate measure for greater visibility;
Forestry: Strengthened / streamlined support through grants and annual payments;
Mountain areas: For mountain areas and farmland above 62º N, aid amounts can be up to 450 €/ha (increased from 250 €/ha);
Other areas facing natural & other specific constraints: New delimitation for Areas with Natural Constraints (ANC) – with effect from 2018 at the latest - based on 8 biophysical criteria; Member States retain flexibility to define up to 10% of their agricultural area for specific constraints to preserve or improve the environment;
Co-operation: Expanded possibilities to support technological, environmental and commercial cooperation (e.g. pilot projects, joint environmental schemes, development of short supply chains and local markets);
Non-agricultural activities: Grants for start-up and development of micro- and small businesses;
Basic services and village renewal: Investments in broadband infrastructure and renewable energy can go beyond small-scale, relocation of activities / conversion of buildings now covered;
LEADER: Greater emphasis on awareness-raising and other preparatory support for strategies; promoting flexibility for operating with other funds in local areas, i.e. rural-urban co-operation; N.B. LEADER will now be used as the common approach for community–led local development by the following ESI Funds: the ERDF, ESF, EMFF and EAFRD.
4. Horizontal Regulation
Controls: Control requirements will be lowered in regions where previous checks have shown good results, i.e. the rules are being properly respected. However, checks will need to be increased in regions where there are problems.
Farm Advisory Service: The list of issues on which Member States will have to offer advice to farmers has been enlarged to cover, beyond cross compliance, the green direct payments, the conditions for maintenance of land eligible for direct payments, the Water Framework and Sustainable Use of Pesticides Directives, as well as certain rural development measures.
Cross compliance: All direct payments, certain rural development payments and certain vine payments will continue to be linked to the respect of a number of statutory requirements relating to environment, climate change, good agricultural condition of land, human, animal & plant health standards and animal welfare. The list has been simplified to exclude rules where there are no clear and controllable obligations for farmers. The deal confirms that the Water Framework and the Sustainable Use of Pesticides Directives will be incorporated into the cross-compliance system once they have been shown to have been properly applied in all Member States, and obligations to farmers have been clearly identified.
Crisis reserve : A crisis reserve will be created every year for an amount of €400 million (in 2011 prices) by application of financial discipline. If the amount is not used for a crisis it will be reimbursed to farmers as direct payments in the following year.
Transparency: Member States will have to provide full transparency of all beneficiaries – with the exception of those farms which are eligible for the Small Farmers Scheme in that Member State. For these farms, the data will be provided but without the name or address. This fully respects the Court ruling of October 2010 which stated that the existing rules did not respect data privacy rules for natural persons.
Monitoring & Evaluation of the CAP: The Commission will present a report before the end of 2018 – and every 4 years thereafter – on the performance of the CAP with respect to its main objectives – viable food production, sustainable management of natural resources, and balanced territorial development.
5. Further elements
Alignment: In terms of further implementation, a number of issues in particular relating to the Single CMO regulation have been designated as subject to approval under Article 43) and others under Article 43.
Transitional arrangements: The aim is that all the new Regulations enter into force from January 1, 2014 – and the Commission can now start work on the implementing rules for these Council Regulations. However, given the preparation necessary, it is already clear that the Member State Paying Agencies do not have enough time to have the necessary administration and controls for the new system of direct payments in place by the start of next year (when the IACS forms are sent out to farmers). As a result, the Commission has made a separate proposal that there should be a transition year for Direct Payments in 2014. In other words, the new elements such as Greening and the Young Farmers top-up will only apply from 2015 onwards. Similarly, Member States are encouraged to work on their multi-annual Rural Development programmes, which should be approved early next year. However, for certain annual elements, such as agri-environment payments, transition rules should apply so that there is no interruption in this type of scheme.
by S. C.
04 november 2013, World News > Europe


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Avalanche falls in Nashville to Predators, 3-1
AP Sports Writer
NASHVILLE, Tenn. (AP) – David Legwand scored with 1:14 left, and the Nashville Predators edged Colorado 3-1 Tuesday night to avoid being swept by the Avalanche.
Patric Hornqvist scored a power-play goal that tied it up at 1 at 8:23 of the third, and Taylor Beck had two assists. Paul Gaustad had an empty-netter for his third this season with 14.7 seconds remaining.
Matt Duchene scored on a breakaway 61 seconds into the third for Colorado, which missed a chance to sweep the Predators for the first time in franchise history. Goalie Jean-Sebastien Giguere made 35 saves in giving the Avalanche a chance at their second win over Nashville in four days and just their third road win this season.
Colorado won the first two games in Denver in ending Nashville's recent dominance over the Avalanche in this series.
But the Predators outshot them 18-10 in the third period to pull out a win Nashville needs to keep hope alive at an eighth playoff berth in nine years.
Duchene scored Colorado's lone goal when he got the puck just inside his own blue line, skated past at least three Predators and beat goalie Pekka Rinne with a wrister 61 seconds into the third.
That's when Nashville started throwing even more pucks at Giguere. Hornqvist tied it up with a power-play goal after Brad Malone went to the box for high-sticking at 8:01, and Hornqvist scored 22 seconds later as he poked his stick at the puck through a scrum in front of the goal. Nashville fans gave the Predators a standing ovation late in the period.
Legwand fought for the puck off a faceoff, got it from Beck before skating around and throwing a shot at Giguere. Legwand then scored off his own rebound, beating Giguere between the legs with 1:14 left. Gaustad added the insurance goal after Giguere had been pulled for the extra attacker.
Both of these teams lost on the road Monday night with Colorado losing 3-2 at Detroit, while Nashville at least got a crucial point in a 3-2 shootout loss in Chicago.
Nashville outshot the Avalanche in the first period with the Predators missing on several chances, the best by Hornqvist when he waited to shoot with Giguere coming just out of the crease. But Hornqvist had a tough angle and couldn't get the puck into the net.
Predators coach Barry Trotz took his timeout at 8:49 of the second, not that it helped.
Nashville had its best scoring chance late in the period as Legwand got the puck at mid-ice and took a shot from the right circle. Giguere blocked that shot, but Legwand got the rebound in the slot and just missed off the side of the post as he was hooked by Colorado defenseman Ryan O'Byrne.
That gave the Predators only their second man advantage but the Avalanche killed that off. But the Predators kept Colorado scoreless too through the first 40 minutes, the ninth time they've done that this season.
Notes: The Predators' sellout streak ended at 29 straight with 16,211 on hand. … The Avalanche are 2-14-2 when giving up a power-play goal. … Beck has six points (two goals, four assists) in his past six games. … O'Byrne played in his 300th career game. … Avalanche forward Chuck Kobasew missed a second straight game with stiffness after colliding with Rinne and a goalpost in Saturday's 1-0 overtime win in Colorado, and David Jones missed his fourth straight with a knee injury.
Start a dialogue, stay on topic and be civil.
If you don't follow the rules, your comment may be deleted.


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Citrus growers hope Florida funding will help stem diseases
MANATEE — The Florida Department of Citrus is stepping up the battle against citrus greening and other diseases with $10.8 million for research. Contracts were signed last week to begin funding research projects through the University of Florida Institute of Food and Agricultural Sciences.
In all, there are 83 citrus disease research proposals approved for funding. Seventy are sponsored by the Florida Department of Citrus, and 13 will be funded by the Florida Department of Agriculture and Consumer Services, according to a press release from the Florida Department of Citrus.
The money for research was found by cutting funds for marketing citrus, said Karen Mathis, public relations director for the Florida Department of Citrus.
Taxes growers pay per box of citrus provide funding for the Florida Department of Citrus, which serves as a marketing agency for the Florida citrus growers.
"A large percentage of the budget is spent for marketing so that we can promote Florida citrus nationally," Mathis said.
In the citrus community, concern is high over two diseases: canker and greening.
Canker is an infection that causes lesions on the leaves, stems and fruit of citrus trees, resulting in leaves and fruit dropping prematurely.
Greening, which is spread by psyllid insects, is a bacterial disease that reduces a tree's production, ultimately killing the tree.
Read the complete story at bradenton.com


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Latest News
It's party time in the capital to celebrate Obama's rise
WASHINGTON — On the eve of the Rev. Martin Luther King, Jr.'s birthday celebration and the approach of his own historic swearing-in as president, Barack Obama stood Sunday in front of the Lincoln Memorial, evoked the country's heroes and heritage and told the nation that "the dream of our founders will live on in time."
Obama spoke during an afternoon celebration of his historic election, featuring musicians led by Bruce Springsteen and Beyonce as well as famous actors, all entertaining an estimated half-million people on the National Mall with songs and readings aimed at capturing the gravity of the moment.
Obama, the first African-American to be elected president, looked out at the sea of people and told them, "What gives me hope is what I see when I look out across this mall. For in these monuments are chiseled those unlikely stories that affirm our unyielding faith — a faith that anything is possible in America."
He gazed fleetingly at the Washington Monument in the distance. "Rising before us stands a memorial to a man who led a small band of farmers and shopkeepers in revolution against the army of an empire, all for the sake of an idea," he said.
He looked at the World War II memorial down the mall, "a tribute to a generation that withstood war and depression, men and women like my grandparents who toiled on bomber assembly lines and marched across Europe to free the world from tyranny's grasp."
And just before him, he saw the reflecting pool, "a pool that still reflects the dream of a King, and the glory of a people who marched and bled so that their children might be judged by their character's content."
Finally, Lincoln — "watching over the union he saved," Obama said, "sits the man who in so many ways made this day possible."
Remember their struggles, Obama urged the crowd, and remember the "thread that binds us together in common effort, that runs through every memorial on this mall," and offers a lesson that "there is no obstacle that can stand in the way of millions of voices calling for change."
Washington was crackling with energy on Sunday. The crowd chanted "O-bam-a" after his speech, and the echoes were audible several blocks away. The people sang along with Pete Seeger, Springsteen and others in a rousing chorus of "This Land is Your Land."
Obama, staying with his family at Blair House across from the White House, began his day at Arlington National Cemetery's Tomb of the Unknowns, where he and Vice President-elect Joseph Biden laid a wreath.
Obama then headed to the Nineteenth Street Baptist Church, one of the city's most historic African-American churches. Organized 170 years ago, it has been an important player in the city's cultural and religious life.
Hundreds were packed into the sanctuary when Obama, his wife Michelle, their two daughters and Marian Robinson, Obama's mother-in-law, entered and took seats in the second row, near the altar.
"God has prepared you and placed you," Senior Pastor Derrick Harkins said. "God will not forsake you," he said. "Go forward in prayerfulness and faithfulness."
He spoke of those who turned away from what he called the "flowery bed of ease" to champion justice — civil rights icon Rosa Parks; Nazi resistance hero Dietrich Bonhoeffer and King, whose 80th birthday is being celebrated Monday.
"Perhaps, just perhaps, you are where you are for just such a time," Harkins said.
Sunday afternoon, Obama joined the throng at the Lincoln Memorial, site of the August 28, 1963, "March on Washington" that featured King's "I Have a Dream" speech.
The Obamas and the Bidens sat in a glass-enclosed area to the left of the faux marble stage, and heard actor Denzel Washington open the program by noting that "we are inspired by the man we have elected to be the 44th president of the United States of America."
Out came Springsteen, backed by a predominantly African-American choir, and they sang "The Rising," his ode to America's efforts to deal with the aftermath of the Sept. 11, 2001, terrorist attacks.
Other readings and songs followed, as Queen Latifah recalled how Marian Anderson sang there on Easter Sunday in 1939 after the Daughters of the American Revolution refused her permission to sing before an integrated audience at nearby Constitution Hall.
Actor Samuel L. Jackson observed that "Martin Luther King did not live to see his dream fulfilled. His dream is being realized by all of us being here today." Next came Bono of rock band U2, who said that on Tuesday, "that dream comes to pass." Beyonce ended the two-hour event by leading everyone in "America the Beautiful."
The crowd had gathered early on a cloudy day when temperatures stayed in the 30s, but nothing seemed to bother them.
Geoff Keough and Lauren Gaudio dressed for the occasion in red, white and blue floral leis, American flag eye masks, and for Keough, a spangled Uncle Sam top hat. They brought hot coffee.
Dawn Arrington was not happy about the long security lines, but figured it was worth the wait. "I think it's a trial run for Tuesday," she said of the concert and its logistical aggravations. "How could we not make it?"
City residents were grateful for Obama's Sunday schedule. Local resident Faye Roberson said many in the capital, particularly those living in its most poverty-stricken neighborhoods, shared key elements of Obama's biography.
"Obama can understand people trying to feed their families," said Roberson, who has lived here for 40 years.
Sue Williams of nearby Alexandria, Va., agreed. The federal employee was heading for the Mall with her sister and parents, who had come from Massachusetts for the inauguration. They were covered in a flurry of Obama pins, hats and other paraphernalia.
"Obama can help elevate the credibility of this country around the world," Williams said. "There's an underlying sense of hope and optimism that I've never seen before."
(Erika Bolstad and Jack Chang contributed to this story)
MORE FROM McCLATCHY:
Obama's prepared remarks at the Lincoln Memorial
McClatchy inauguration coverage
The Nineteenth Street Baptist Church
Obama's new home was slow to accept integration
Will Obama's race help or hurt black America?
Congress is going along with Obama, at least for now


text: i am a newbie and dont knw much!!.. but i have heard OS 6 is working in 9700 bold and bold and my cell 8900 curve have same configuration only some minor difference so can i get OS 6 on my 8900 if yes can any1 send me a link to it or help me out here !!!!


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|Land Matters Discussion Area Discussion Relating to Your Land/Legislative Issues
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naches road updates
Here are a few important road updates:
· Forest Service Road 3100 should be re-opened on the lower end by September 1, 2012. The Washington DNR Heavy Equipment Crew is currently working on site. Additional road construction will occur next summer to complete necessary repairs. The Cle Elum Ranger District will be responsible for officially opening this road to the public and for lifting the current closure order (this email only serves to provide estimated construction dates). For more information call Cle Elum 509-852-1100.
· Forest Service Road 1900 at Pile Up Creek (mile post 6.0) will be completely closed from September 10th through September 14th 2012. The closure will be for all traffic.
· Forest Service Road 1900 at mile post 5.0 will be closed daily from August 6th through August 24th. Construction will occur from 7am to 5pm with a half hour opening at noon for traffic to pass by the site.
· Forest Service Road 1500 will be utilized by the National Guard August 14th through August 19th. A road reconnaissance training will occur on August 18th and 19th consisting of 350 soldiers and three encampments. When training activities are occurring, personnel will be staffing both entries to FSR 1500 to let the public know what is going on in the area. There will be heavy traffic during this time so please make plans accordingly.
To view updated information on Naches Ranger District Trails, Campgrounds, and Roads, visit http://www.fs.usda.gov/detail/okawen...telprdb5308313. These Road and Trail reports are updated weekly.
*Reminder- If you would like to comment or provide feedback on road closures, please visit the Okanogan-Wenatchee project website (http://www.fs.usda.gov/projects/okaw...ement/projects). Under Forest Projects, select the project you are interested in and then select Comment on Project. This method of commenting is preferred over email as it helps us better organize feedback and keeps comments project specific.
Thank you,
Michelle King
Member #40 Hombres jeep club
Region 2 landmatters chairman
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BEIRUT, Lebanon, Feb. 16 (UPI) -- Israel and Western powers say they are becoming nervous about Syria's significant arsenal of chemical weapons, primarily the possibility that they could fall into the hands of militant groups such as al-Qaida, which seems to be elbowing its way into the Syrian conflict.
There is, of course, the possibility that embattled President Bashar al-Assad, fighting to save his dynastic regime, might decide to use chemical weapons against those struggling to bring about his downfall.
No one knows if he or his hard-line generals would resort to such a horrific move if they felt they were facing defeat. But, given the regime's ruthless crackdown on its opponents since the uprising erupted March 15, 2011, with some 6,000 people killed, using chemical weapons against his enemies, or even against foreign military intervention, cannot be ruled out.
"It's not unlikely that in a developing civil war in Syria, or in the event of Assad's regime collapsing, chemical weapons will fall into the wrong hands," warned retired Israeli Gen. Michael Herzog.
"In an extreme scenario an irresponsible actor might even use such weapons, especially against Israel."
The only known use of chemical weapons in recent decades has been in the Middle East.
Egyptian leader Gamal Abdel Nasser used mustard gas against royalist forces in the 1963-70 Yemen civil war. The first attack by the Egyptians, who backed the republicans, was an airstrike using mustard gas against the village of Kawma June 8, 1963, killing seven people.
Saddam Hussein used mustard gas and the nerve agents sarin, tabun and VX against rebellious Kurds in the 1980s, most notoriously in the northeastern town of Halabja in Iraqi Kurdistan March 16, 1988. That massacre during the closing days of the Iran-Iraq war killed 3,200-5,000 people. Thousands more died later.
It was the most devastating chemical attack against civilians in history.
During that Persian Gulf conflict, both sides repeatedly used poison gas against each other's military forces.
"If Syria collapses into chaos over the next few weeks and months, or the army splits between Assad's fellow Alawites and the majority Sunnis, a key questions will be the fate of these chemical weapons and their delivery systems," observed former CIA officer Bruce Riedel.
"Terrorist groups, such as Assad's friends Hezbollah and Hamas, would love to get sarin warheads," said Riedel, who was a counter-terrorism specialist and analyst during a 29-year career with the CIA until he retired in 2006. "Whether they could maintain and use them is another question."
On Sunday, Al-Qaida leader Ayman al-Zawahiri called on Sunni Salafists in Iraq, Lebanon, Jordan and Turkey to join their coreligionists in Syria against the regime led by minority Alawites.
On Monday, a defecting Syrian officer, Capt. Abdel-Salaam Ahmed Abdul Razek, claimed Assad's forces, supervised by Iranians, used sarin, a nerve agent 500 times more toxic than mustard gas, against rebel forces in Homs.
There has been no independent verification of that. But Syria began stockpiling chemical weapons, including sarin and blister agents like mustard gas and phosgene, first used in World War I, in the 1970s.
In 1982, after Syria's defeat during Israel's 1982 invasion of Lebanon, Assad's late father, Hafez Assad, launched a major Syrian chemical weapons program to provide a deterrent against the Jewish state.
Concerns about Syria's chemical weapons were heightened Jan. 11, when customs officials in Turkey, Syria's northern neighbor and a leading adversary of Assad's regime, reported seizing four Iranian-registered trucks that contained "military materials." These included components for chemical weapons such as 66 tons of sodium sulfate.
Similar concerns arose during the Libyan uprising against Moammar Gadhafi in 2011. Western governments feared Gadhafi, who was killed in September, might use them against his enemies.
As far as is known, he didn't and his chemical arsenal has largely been secured since his demise.
But it could be a different story in Syria. The danger isn't just whether Assad uses them but whether opposition forces or terrorist groups overrun the regime's chemical weapon depots, some in rebellion flash points.
These are reported to be in at least four provincial production facilities in al-Safira, Hama, Homs and Latakia, munitions storage depots at Khan Abu Shamat and Furqlus, and a chemical weapons research site near Damascus.
Syria reportedly has hundreds of tons of chemical weapons, plus chemical warheads for its medium-range Soviet-built Scud-B and C ballistic missiles, as well as chemical weapons bombs and artillery shells.


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"Happiness (Bang Bang Shoot Shoot)": The synopsis for this issue has not yet been written.
Appearing in "Happiness (Bang Bang Shoot Shoot)"
Featured Characters:
Supporting Characters:
Other Characters:
Synopsis for "Happiness (Bang Bang Shoot Shoot)"
- Synopsis not yet written.
- No special notes.
- No trivia.
See Also
- Write your own review of this comic!
- Discuss Thriller Vol 1 4 on the forums
- Cover gallery for the Thriller series
Recommended Reading
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text:
Edvige Faini is an Italian artist with so many skills, and noted employers, that it's tough to know where to start.
Having recently been at social games developer Dreamfire Games, Faini now works at Hollywood production house The Aaron Sims Company, where she's providing art for some of 2013 (and beyond's) biggest movies.
She's also done big-time commercial work for clients like Gilette and...look, enough talk, just look at these incredible images, which are some of the best we've posted in this feature in a while.
If you're as impressed as I am, there's plenty more to see on Faini's personal site.
To see the larger pics in all their glory (or, if they're big enough, so you can save them as wallpaper), right-click on them below and select "open in new tab".


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Examples > GSM library
This example shows you how to answer a HTTP request using a GSM shield attached to an Arduino. Specifically, it connects to xively.com, a free datalogging site and sends data as a string. The example requires that you set up a xively.com account, as well as a xively feed (for more information on setting up an input feed, please click here). Your GSM shield will then connect to that feed and upload sensor data.
To use a data connection with the GSM shield, you'll need your provider's Access Point Name (APN), login, and password. To obtain this information, contact the network provider for the most up to date information. This page has some information about various carrier settings, but it may not be current.
First, import the GSM library
#include <GSM.h>
Declare the various settings for your xively account; your API key, feed ID, and project name (the user agent).
SIM cards may have a PIN number that enables their functionality. Define the PIN for your SIM. If your SIM has no PIN, you can leave it blank :
#define PINNUMBER ""
Define a number of constants that contain information about the GPRS network you're going to connect to. You'll need the Access Point Name (APN), login, and password. To obtain this information, contact your network provider for the most up to date information. This page has some information about various carrier settings, but it may not be current.
Initialize instances of the classes you're going to use. You're going to need the GSM, GPRS, GSMServer, and GSMClient classes.
Create some variables to store information you're going to need in the sketch; a char array to hold the URL, and some variables for setting timing intervals.
setup, open a serial connection to the computer.
Create a local variable to track the connection status. You'll use this to keep the sketch from starting until the SIM is connected to the network :
Connect to the network by calling
gsmAccess.begin(). It takes the SIM card's PIN as an argument. You'll also connect to the GPRS network using
gprs.attachGPRS(). This requires the APN, login, and password you declared earlier. By placing this inside a
while() loop, you can continually check the status of the connection and wait for them to both become
true before proceeding.
When the modem does connect and has attached itself to the GPRS network,
gsmAccess() will return
GSM_READY. Use this as a flag to set the
notConnected variable to
true or
false. Once connected, sned a status message to the serial monitor and close
You're going to use a custom function to make the HTTP connection to the server and send any data. Declare a function named
sendData() that accepts a String as an argument.
Check to see if there is a successful connection to the server
When connected, send a HTTP PUT request with the information about your feed.
length() will return the length of the data you're sending.
Once the length has been sent, pass on the last pieces of the PUT request, and the data to the server.
If the connection attempt was not successful, send a status message to the serial monitor, and disconnect from the server.
Update the time that the last connection, or attempt, happened before closing the function.
loop, read the value from A0 and store it in a local variable
Convert the data to a string and prefix it with "sensor1, "
If your xively feed is set up to handle multiple values, you can append multiple readings to the the String. Read the value on A1 and add it to the String as "sensor2".
If there are bytes available, read them and send them to the serial port.
Check for an active network connection. If there isn't one, but there was one last time through
loop(), then stop the client:
If there is no connection, and ten seconds have passed since the last connection, or connection attempt, then connect again and send data
Store the state of the connection for next time through
loop() and close it up.
Once your code is uploaded, open the serial monitor for debugging, and check your xively.com feed to see updates.


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How Profit-Volume-Cost Analysis Works in QuickBooks 2014
Profit-volume-cost analysis uses three pieces of information to show how your profits change as sales revenues change: estimates of your sales revenue, your gross margin percentage, and your fixed costs. Usually, all three items of data are easy to come by.
Suppose that you're a builder of high-end racing sailboats that sell for $100,000 each. Further suppose that each boat costs you $40,000 in labor and material and that your shop costs $160,000 a year to keep open.
You can calculate your gross margin percentage by using the following formula:
(boat sales price – direct labor and material costs) / (boat sales cost)
Or you can use the actual numbers from the example:
($100,000 – $40,000) / ($100,000)
This formula returns the result 0.6, or 60 percent. In this case, your fixed cost amount equals $160,000.
With the fixed cost and gross margin percentage information, you can calculate the profits that different sales revenues produce. To make this calculation, you use the following formula:
profits = (sales x gross margin percentage) – fixed cost
The table shows some examples of how you can use this formula to estimate the profits at different sales volume levels. At $200,000 in annual sales, for example, the business suffers a $40,000 loss. At $300,000 in sales, the business earns a $20,000 profit. At $400,000 in sales, the business earns an $80,000 profit.
|($200,000 x 0.60) – $160,000
|$40,000; a loss
|($300,000 x 0.60) – $160,000
|$20,000; a little profit
|($400,000 x 0.60) – $160,000
|$80,000; a nice profit
The really interesting thing about the information shown — not to beat a dead horse here — is that profits often change more significantly than revenues change. Examine what happens when revenues increase from $300,000 to $400,000 — roughly a 33 percent increase. You see that profits quadruple from $20,000 to $80,000.
Here's another way to look at the estimated profits at the $300,000 and $400,000 sales levels: If sales drop by 25 percent from $400,000 to $300,000, profits decrease by 75 percent from $80,000 to $20,000.
Relatively modest changes in sales revenue produce large — sometimes stunningly large — changes in profits. The reason that you perform profit-volume-cost analysis, therefore, is to understand how sensitive your business profits are to changes in sales volume. With this information, you can understand how important it is to prevent decreases in sales, and you can reap the rewards of increasing sales.
You can calculate this same information, almost in a longhand fashion, by using miniature income statements. The following table, for example, shows some miniature income statements that calculate profits at various sales levels.
|Boats sold
|Sales revenue
|Variable costs
|Gross margin
|Fixed costs
It's no coincidence that the miniature income statements shown produce the same estimates of profit as the formulas shown in the first table. The difference — and the advantage of the approach to information illustrated — is that the formula makes it possible to quickly calculate estimates of profits at any sales level. Constructing even a miniature income statement like the one shown is typically more work than using the approach shown in the first table.


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During the first round of the Crowne Plaza Invitational at Colonial Country Club, in Ft. Worth, Texas, Rickie Fowler, 2008 recipient of the Ben Hogan award and 2009 PGA Tour Rookie of the Year, fired a scorching 29 on the front nine! He had his putter hot! David Toms, last week's winner at the Player's Championship, shot a pair of 62s on Thursday and Friday at Colonial. He made everything he looked at, sixteen one putts in his first two rounds. That's how you go so far under par on the PGA Tour. And how about Charlie Wi?! He was number one in putting at Colonial Country Club this week. Charlie had 20 birdies for the week and converted over 90 percent of his sand saves. There is a direct correlation between excelling on Tour and putting like a magician! Time for you to get out on the practice green, right?!
Rickie Fowler is currently ranked sixth in putting (27.92 putts per round). He is ranked 35th in scoring, with a scoring average of 70.71. David Toms is ranked eighty third, with 29.03 putts per round and a scoring average of 70.32. Charlie Wi is ranked forty fourth in putting with an average of 28.71 putts per round and is ranked seventy seventh in scoring on tour with an average of 71.20 per round. So, look at how well these men putted this week and understand how excellent putting makes for excellent scoring on tour. This is the key to lowering your scores! Check out the putting stats on PGATour.com for inspiration! Establish a personal plan of you own to be the best putter you
can be!
Mr. Hogan called putting, "the game within the game." The key to being the best putter you can be is to log time in on the practice putting green. Putting is the most used part of your game and also the most under practiced. I see it all the time at the Country Club where I teach, the range is full and the putting green is empty. The players on the PGA Tour know where their championships are won. On the putting green! How often do you practice putting?
Here's how you can improve your putting stats. Visit your local PGA Golf professional for a putting lesson. We can help, I promise. But before you do, help us both out by doing some research first. How? Easy, keep track of how many putts you have during your rounds. On your scorecard, write down your putts, under your score, hole by hole. Add up the totals of both your score and your putts. Remember that a putt is counted only from the putting surface. Once you have four or five scorecards collected, with this data documented, share it with your PGA pro. Together, you can develop a plan of action for lowering your putting average. Look at the facts written on your scorecard. This research may show that you always three putt the same hole, for example. Is that green on that hole particularly difficult? If so, take your lesson out there, on that hole! Perhaps your research shows that you have fewer putts on par 5's than par 3's? Is this because you hit short irons or wedges into par 5's, versus long irons or woods into par 3's, thus the putts are shorter? If so, work on your lag putting with your pro. Maybe there is no consistency in your putting, reflected by the stats you keep. Here's an opportunity to improve your putting technique, in order to gain accuracy and distance control and ultimately lower your putting average. Your PGA pro can help you improve your grip, stance, posture and swing path. The change will do you good!
Score 4 5 3 4 4 5 3 2 6 36
Putts 2 3 1 2 2 3 1 2 2 18
Once you are done with all that helpful golf instruction, it 's time to test your skills! Here's a fun game to play, next time you are in a friendly match with your foursome at your club. Announce that as a side bet, everyone is going to keep track of how many putts they have in the round. Clarify that a putt is a stroke taken with your putter, from the putting green. "Offies," also known as shots played with the "Texas Wedge," do not count. The player with the lowest number of putts during the round is usually, but not always, the player with the lowest score. The player with the lowest gross score is usually, but not always, the one who wins. Depends how the betting is arranged and how honest everyone's handicap is, right?! Make this putting competition a fun "game within the game" during your next 18 hole round. Take putting lessons from your local PGA Professional. And keep track of your putting statistics, so you too can become a champion of the game and ultimately realize a lesson learned in scoring.


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Managing Files with SkyDrive in Office 2011 for Mac
If you've decided to use SkyDrive to store and share your Office 2011 files, you have two ways to save to SkyDrive without your Web browser. You can save directly from Office to SkyDrive, or you can save to a folder that's synced to SkyDrive.
Saving files on SkyDrive in Office 2011 for Mac
To save directly to the service from Word, Excel, and PowerPoint, choose File→Share→Save to SkyDrive to display the Windows Live Sign In dialog. If you select the Save Password in my Mac OS Keychain check box, you won't have to enter your username and password each time you sign in.
When you're signed into SkyDrive, you see a file browser that displays your SkyDrive file folders. Choose a folder and then click Save to save your file into the folder. You can save only to the first folder level of SkyDrive. You can't save to subfolders from within Office 2011 applications.
If you've created one or more synced folders in Finder using the Windows Live Sync application, you can choose File→Save or choose File→Save As and treat the Live Sync folder just like any other folder.
Windows Sync automatically synchronizes your folders with SkyDrive for you. Files in synced folders in Finder work exactly the same as ordinary files saved anywhere in Finder, but they are synced to the corresponding folder in your SkyDrive.
Opening files on SkyDrive in Office 2011 for Mac
Of course, after you put files into SkyDrive, you'll want to open them, and so will the people you share them with.
Opening directly within an Office 2011 application
By choosing File→Open URL in Word, Excel, or PowerPoint, you can display a dialog that lets you paste the URL of a SkyDrive file. You can obtain the URL from SkyDrive by visiting your SkyDrive cloud in a Web browser and choosing either Share→Get Link, which presents the URL immediately, or Share→Send a Link, which sends an e-mail containing the link to either yourself or someone with sharing permissions.
Opening in Office 2011 from SkyDrive
In your Web browser, when you select a saved office file, you can choose Open in [Application Name]. This option causes the selected file to download to your Mac and to open in the appropriate application. This process takes a bit of time, so be patient and allow it to complete.
Opening Office files in a SkyDrive Web application
Another option is to open the document for editing or viewing right in the Web browser by choosing Edit in Document.
Your online editing options are as follows:
File: Similar to the File menu in Office. When you choose Save, you are saving to your SkyDrive folder.
Home: Displays the Ribbon in Editing View. You can edit the file in your web browser.
Open in [Application Name]: Downloads a copy of the file and opens the file on your computer in Word, Excel, or PowerPoint on your Mac.
Spelling: Check spelling on line.
Insert: Choose Table, Picture, ClipArt, or Link.
View: Choosing View→Reading View displays the document in what would normally be called Print Layout in Word. In the PowerPoint Web application, you can choose View→Slide Show, which runs your presentation as a show, or View→Notes to display what in PowerPoint 2011 is Normal view for editing (not Notes view).
Format: Selecting picture objects displays the Picture Tools tab of Web application's Ribbon.
Opening as a regular file with Office 2011
You can always download a file from SkyDrive and save it in Finder on your computer. If you used the Live Sync application, you can open files in your synched folder as you would any other file.


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More posts
- Dark ruby. Faint nose of earth, cocoa, Super silky, full body, excellent potential.
- Purple color, with beautiful legs. Pure and sharp nose of earth, currants, licorice, crushed stone, bit of ham. Silk, dense, plush, wow, wonderful balance, layers of black fruits, cigar wrapper, and coffee bean, above the chewy tasty tannins. Wonderful finish of crisp smoke, fruits and jam. Almost full bodied, just want to keep having it coast ur mouth, delicious. Very rich with sweet, ripe berries
- Dark brick red color, with slight browning near the rim. Nice bouquet of ripe cherries, violet, burnt leather, chili spice, graphite, coffee bean. Medium bodied, dark chocolate, jam, tobacco, tea leaf, tannins have soften, yet giving just a good touch to the mouth feel. Very smooth, pure on the palate, nice length on the finish.
- Animalisch, fruchtig, schöne Süsse. Tiefgang und Eleganz! 18,5 Pkt.
- Cos d'Estournel 1999


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Fox Chase Cancer Center
Fox Chase Cancer Center, part of the Temple University Health System, is one of the leading cancer research and treatment centers in the United States. Founded in 1904 in Philadelphia as one of the nation's first cancer hospitals, Fox Chase was also among the first institutions to be designated a National Cancer Institute Comprehensive Cancer Center in 1974. Fox Chase researchers have won the highest awards in their fields, including two Nobel Prizes. Fox Chase physicians are also routinely recognized in national rankings, and the Center's nursing program has received the Magnet recognition for excellence four consecutive times. Today, Fox Chase conducts a broad array of nationally competitive basic, translational, and clinical research, with special programs in cancer prevention, detection, survivorship, and community outreach.


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The king pin of this major drug distribution ring will spend more than two decades behind bars.
He was partly responsible for organizing the illegal operation and now Stephen Parsons will spend twenty four years in the Department of Corrections.
Back in August, Parsons plead guilty to distribution of a controlled substance and one count of conspiracy, linked to his involvement as the ring leader of the Western Slopes largest meth ring ever. Parsons was arrested last March during the multi–agency operation Zamboni, which spread from Colorado Springs to Phoenix, Arizona.
Officials believe anywhere from five to ten pounds of meth was transported by the group per month. This operation led to the arrest more than 30 people including parsons two adult sons, one which received a sentence of three years back in September. Stephen Parsons also received five years of parole, and he will have to pay nearly thirty five hundred dollars in fines and costs.


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WAG Welcomes Dali to Winnipeg for the First Time
WAG Welcomes Dali to Winnipeg for the First Time
WINNIPEG, MANITOBA – March 6, 2014: The mercurial Salvador Dali died twenty-five years ago this year. In the coming fall, the Winnipeg Art Gallery will be exhibiting major works by the famed Spanish Surrealist for the first time in its history. Canvases by the artist, including the massive and rarely traveled Santiago El Grande, will be appearing in two exhibitions at the WAG, Masterworks from the Beaverbrook Art Gallery and a second show focused on the Surrealist master. Both exhibitions will open September 27 at Nuit Blanche, the WAG's annual all-night celebration of the arts (the largest of its kind in Winnipeg), and run until January 25, 2015.
Masterworks from the Beaverbrook Art Gallery will provide visitors with access to an uncompromising selection of 75 exceptional paintings spanning four centuries of European and Canadian art. These works, originally amassed by the Canadian-born businessman, media mogul, and confidant of the rich and famous William Maxwell Aitken (aka Lord Beaverbrook), constitute one of North America's unparalleled collections. Thomas Gainsborough, Joshua Reynolds, and George Romney—heavyweights of British portraiture—are well represented, as are signature canvases by modern dynamos JMW Turner, James Tissot, and Augustus John, some choice Impressionist works, and a captivating early work by that giant of contemporary realism, Lucien Freud, the only painting by the British artist in a Canadian public collection.
However, in scale and substance, three masterworks by Dali—including the companion portraits of Aiken's friend and business associate Sir James Dunn and Dunn's third wife, as well as Santiago El Grande—form the exhibition's unquestionable centrepiece.
Santiago El Grande is widely considered one of Dali's most accomplished paintings. Measuring more than four meters high, it depicts the patron saint of Spain, St. James, rising from the ocean on a white horse. At once majestic and unsettling, Santiago El Grande demonstrates Dali's great technical mastery, his deep appreciation for the history of art, as well as the disorienting dream-like quality that we have come to associate with his work.
Alongside Masterworks from the Beaverbrook Art Gallery, toward further celebrating Dali's debut in Winnipeg, the WAG will be mounting an exhibition showcasing two distinct aspects of the Surrealist master. It will include a pair of canvases on loan from major North American institutions, each representing different periods in Dali's career: an early Surrealist painting completed prior to 1950, and a later work indicative of his so-called "Classical" period. Secondly, the Gallery has entered negotiations toward securing the loan of some 30 photographs of the artist taken in collaboration with the well-known photographer Philippe Halsman in the early 1950s. In addition to being iconic themselves, these photographs underscore Dali's savvy management of self-image, and anticipate both Pop and contemporary Performance art. Overall, this second exhibition will explore the artist's use of unexpected juxtapositions to achieve disarming results.
"We are thrilled to debut Dali's paintings in Winnipeg, and offer everyone the chance to experience the inimitable Santiago El Grande and other works by this modern master," says Director & CEO of the WAG, Stephen Borys. "Famously immodest, Dali himself referred to the 1957 work as the greatest painting since Raphael, and Winnipeggers will see why this fall at the WAG. Without question Santiago El Grande is the one of most celebrated works by Dali in the world – and you really need to see it in person to understand why."
The Winnipeg Art Gallery is a cultural advocate – a lens and forum – helping people see and experience more through art. Playing a vital role in the community, engaging and enriching people of all ages and backgrounds through art and culture, the Winnipeg Art Gallery thrives as a creative, innovative, and accessible place for learning, discovery and inspiration.
For information, please contact:
Catherine Maksymiuk
Manager, Media & Markeing
Tammy Sawatzsky
Public Relations Coordinator
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Philadelphians Paint the Town
How art healed and united troubled communities in the City of Brotherly Love.
Their mission: to teach community involvement and leadership skills while having a blast. The method? Murals.
Philadelphia has the largest number of murals of anywhere in the United States.
Through large-scale art projects, the Philadelphia Mural Arts Program brings together over 1,600 of Philadelphia's underserved and at-risk youth with artists and communities. Fostering a sense of ownership of the city—and themselves—participants in the program learn art, leadership, and to work together for a larger cause.
"Art heals, art unites, and art changes minds in a convincing fashion. Art drives the agenda. Great art is never silent, can't be ignored, and serves poorly the status quo." - Philadelphia Mural Arts Program
- Learn more: http://muralarts.org/
How photography training and disposable cameras are giving young Palestinian refugees something new—a voice.
Street artist JR brings art to improbable places, creating projects that force us to really see each other.
How a community art program in Haiti is empowering young people to express their hope for a better future.


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Subaru BRZ Check Engine Light Diagnosis & Testing Cost
Know what price you should pay to get your vehicle fixed.
What is a check engine light?
The check engine light will illuminate on your dashboard when your onboard computer system has identified an issue that could cause an increase in emissions from the exhaust system.
How does a check engine light work?
The computer that operates the engine takes in data from numerous sensors and controls the fuel delivery and ignition system based on that data. The computer monitors the signals coming in and going out. When it measures an anomaly it will register this as a fault, store a diagnostic trouble code in the computer, and turn on the Check Engine Light.
Can I drive with the check engine light on?
Whenever the Check Engine Light is on there's a possibility the engine is emitting excessive emissions out the tailpipe. In extreme cases other parts in the system can be damaged, like the Catalytic Converter or Oxygen Sensor. Whether you experience performance problems or not, a flashing CEL indicates that an engine misfire has occurred. When this happens you should pull off the road and not drive the vehicle as this will damage the Catalytic Converter, which can cost over $1000 to replace.
How often does the check engine light come on?
The Check Engine Light can come on at anytime and at any vehicle age. It is not uncommon for this to happen while the car is under warranty and at anytime during the remainder of the vehicle's life.
What are the symptoms associated with a check engine light?
When the Check Engine Light comes on, you may experience engine performance issues such as poor acceleration, rough idling, or an engine that won't start. In some cases, no abnormal symptoms will be experienced. Other systems like the transmission or ABS can cause the Check Engine Light to illuminate and lights for those systems can come on at the same time. Similar lights may say "Check Engine Soon", "Malfunction Indicator Light" or just "Check". In rare case the engine can overheat.
How is a check engine light diagnosed?
A professional will connect a diagnostic scan tool to read out the diagnostic trouble codes stored in the vehicle. They should check every system in the vehicle as the light can be illuminated from other things like the transmission or ABS system. There can be numerous codes stored in the computer for days, weeks or months so it's important to identify the code that is causing the light to illuminate. The computer can store additional data like when the code was set, how many times it was set, and the sensor reading at the time it was set. All this info is used to start the diagnostic process. Can manufacturers release information called Technical Service Bulletins that may shine a light on why a code was set. Professional mechanics will always check these before diving too deep into any issues that caused the light to come on. Depending on why the code came on, mechanics will test out the sensors or other items like the injectors, fuel pump, spark plugs or just about any other part on the engine. Once a failed part is identified the mechanic replaces the part, resets the trouble codes then drives the car to verify the issue has been resolved.
RepairPal recommendations for a check engine light
We recommend that you never replace a part based on only the diagnostic trouble code from the engine computer. Have the system diagnosed by a professional to ensure you don't spend money on parts that aren't needed. When a shop works on your car for this issue ask them to record all the codes stored in the vehicle on the repair order. If they are having trouble diagnosing an issue, ask them if they've checked the Technical Service Bulletins as these can help to identify really hard problems.
Things to be aware of with a check engine light diagnosis
There's a common misconception that mechanics can plug a computer into your car and tell you what's wrong. This is only partially true. The data retrieved from the computers give them clues about what system has registered a malfunction, but not what part has failed. You know how sometimes a light in your house stops working, but it can be the bulb, light socket, wiring, switch or just a power outage? Cars are similar...you may get a diagnostic trouble code for the oxygen sensor but the sensor can be OK and the code is set by a bad connector, wiring, exhaust leak or another sensor in the system. This is why it's crucial that a mechanic performs a proper diagnosis to determine exactly why the light was illuminated. Otherwise they will likely replace unneeded parts before identifying the real issue.
Can I diagnose a check engine light myself?
Many novice DIY'ers attempt to address this issue by purchasing a diagnostic code reader and replacing the part identified by the code. We receive an abundance of stories where consumers replace multiple parts at a guess without resolving their issue. In some cases they are successful but when it goes wrong it can get expensive very quickly. For these reasons we recommend leaving check engine light diagnosis to professionals.
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- Repair shops in Herndon, VA


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"I am convinced that trust produces greater motivation than pressure, that a feeling of security liberates new energy in employees, and that long-term success is more important than short-term profits."
Dr. Christoph Beumer, Chairman and CEO
What do business success and growth have to do with corporate culture? The answer is simple: Without a healthy corporate culture and dedicated employees, no company can succeed. The culture at BEUMER Group is based on a number of factors that we consider essential in everyday working life: trust, fairness and, most importantly, open communication. For us, our employees are what is most important.
We're not just "family-run" in the sense that the third generation, represented by Dr. Christoph Beumer, is now in charge. Many generations of employee families have also worked at BEUMER Group and left their mark on the company. And many employees have celebrated anniversaries - 25, 40 and even 50 years - demonstrating their close attachment to the company.
We offer a working environment that challenges our employees and gives them a chance to advance their careers while developing at the personal level. We help them in this by providing regular training. To promote young talents, we offer training in a wide range of occupations as well as an international graduate programme which allows each person to demonstrate his or her potential. When we hire new employees, we give them intensive introductory training.
With its family atmosphere that engenders trust and involves everyone in decisions, coupled with its international vision, BEUMER Group inspires employees to deliver their very best performance and create products of superior quality.


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Vegetable Pulao Recipes
Indian Style Black Eyed Pea Rice (Pulao Recipe)
Feeding a vegetarian crowd isn't as difficult as it may seem. I usually pair a legume with rice, which is the perfect balance for a vegetarian diet. I've been getting fresh black-eyed peas (also known as "cow peas") at the local stand, and instead of serving them as a boring bean salad, I incorporated them in a rice dish, flavored with Indian spices. I've made this dish in the past; it's called "pulao". Our family loves the burnt rice at the bottom of the pot, called "kurchan".
First, I sautéed black-eyed peas in onions, garlic, cider vinegar and red chili powder. They're very firm, so they take slightly longer to cook then the parboiled dried variety. I let them simmer until tender, then finished cooking them with steamed basmati rice and baby spinach.
Full Recipe...
Pulao Recipe (Indian Vegetable Rice)
Pulao is an Indian rice dish filled with sabji ("vegetables" in Urdu). In this version, I flavored the rice with only three vegetables: lima beans, carrots and green peas. Lima beans are packed with protein and are very filling. The combination of lima beans and rice makes a perfectly balanced meal for a vegetarian diet.
I served this one-dish meal family style with raita or chutney on the side. This weekend, we prepared a large pot and everything was gone at the end of lunch time! My favorite is the fried "burnt" rice at the bottom of the pot, called kurchan.
Full Recipe...
Lima Beans Paneer and Saffron Basmati Rice (Vegetarian Biryani)
Vegetarian biryani is a vegetable curry with saffron basmati rice. This dish is truly authentic Indian cuisine. I always make Biryani when we have a big crowd at home. Indian food is meant to be eaten by a big group.
Paneer is an Indian cheese that you commonly fry and add to rice or vegetables. It is pretty firm and does not melt when heated. The kids love vegetarian biryani and the saffron color brings a nice ...The same dish, when prepared with meat (usually mutton, goat or chicken), is traditional wedding fare. One of Lulu's uncles told me that if he goes to a large Indian function and doesn't get biryani he feels cheated.
Full Recipe...


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Nine years ago Saul P. Steinberg, then fresh from college,
had a new idea in computer leasing. He parlayed
that idea into Leasco Data Processing Equipment Corporation,
a dynamic international organization whose
merger plans are grabbing headlines in the major business
Here Bernard L. Schwartz, Chairman of Leasco's Executive
Committee and Mr. Steinberg's confidant, discusses
Leasco's fantastic growth and the philosophy
behind its recent mergers with Touche Ross partner
Philip H. Cohen. Mr. Cohen and Mr. Schwartz have been
working with Leasco since it was small enough to be run
from Mr. Steinberg's kitchen table.
Philip H. Cohen