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subset: commoncrawl


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Dive into the research topics of 'Isokinetic force-power profile of the shoulder joint in males participating in CrossFit training and competing at different levels'. Together they form a unique fingerprint.- Sort by
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Maximiliano A. Torres-Banduc, Daniel Jerez-Mayorga, Jason Moran, Justin W.L. Keogh, Rodrigo Ramírez-Campillo
Research output: Contribution to journal › Article › peer-review


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It took over three-quarters of this abbreviated season, but Ryan Pulock finally has a goal to his stat line. Pulock's tally, the game-winner in the Islanders' OT win on Sunday night against the Rangers, finally got the monkey off his back after he had been snakebitten all year.
With that elusive marker, there's not just a sense of relief but hopefully some confidence that Pulock will start to hit the net more as the season winds down in the next few weeks.
"Obviously for me, throughout my career I've been able to score a little bit,†Pulock said postgame on Sunday. "To go through a little slump like that is tough, and as the games wore on, it got tougher. I knew I just needed to get that one and obviously it came in a big moment. I'm excited about that."
Pulock had come into this season with big expectations after a very solid postseason and a brand new two-year, $10 million deal in his back pocket. Providing extra offense was one of added pressures of his new contract, that in part because he had registered 29 goals the last three seasons. The Isles had also parted ways with their best offensive d-man Devon Toews dealing him to Colorado in the offseason too, which was only going to put more work on Pulock's plate.
After the first six games of the season, you could sense a theme that the Winnipeg native was having trouble converting. Pulock had already recorded 11 shots in that time. Those stretches became weeks. Weeks became months. The frustration for the 26-year-old and among the fans reached an even bigger point because outside of scoring, Pulock has been playing the best hockey of his career. But the fact still remained: everyone else on the Islanders' defense besides Pulock — outside of Thomas Hickey whom played a few games — had scored.
What made everyone scratch their head more was it wasn't like Pulock wasn't getting chances. Before Sunday's winner, Pulock had recorded 90 shots, third-most of any player on the club all season and team-leading in terms of defense. If that doesn't show he was due, I don't know what will.
RYAN PULOCK! His first of the season wins it in OT! pic.twitter.com/mha1lsqca6
— Rob Taub (@RTaub_) April 12, 2021
Pulock's grip on his stick should be a little looser with that first goal in the rear view. It should lead to a few more goals for him before the regular season ends next month. The Islanders could certainly use his scary shot as their power play has struggled again of late, but also knowing the team has only received two goals from a d-man in regulation out of the last 12 games. Those came off the sticks of Sebastian Aho and Andy Greene.
The Islanders are a better team when Pulock is able to score when he's given opportunities. They've been good this season even without that element. But Pulock is finally on the board now. That should be the spark needed for his scoring touch to show out again. And if that's the case, the Isles will have another advantage at their disposal.
The Isles getting their three-day hiatus might have come at the perfect time. Having played three games in four nights, five in eight days, the team looked a little tired over the weekend against the Rangers. The break should also be crucial for newly acquired Kyle Palmieri, who scored his first as an Islander on Sunday, and Travis Zajac to get more associated with the team and head coach Barry Trotz's systems.
Both TSN and The Athletic named the Islanders one of their winners of this year's trade deadline. Hard not to agree as g.m. Lou Lamoriello addressed every area of need and gave up very little doing so.


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Adrienne Slaughter, Ph.D. is a Staff Research & Development Engineer at Prove. She has helped startups integrate cutting edge technology into their products for more than 10 years, after beginning her career in traditional research labs at Microsoft, Intel, and Pacific Northwest National Labs. Her work spans data science, machine learning from sensors, distributed systems, and mobile devices. In addition to her work at Prove, she is committed to broadening participation in the technology industry by teaching at University of Washington, Northeastern University and Vanderbilt University. She is also an active mentor with FIRST Robotics.
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What happens if you get audited and don't have receipts?
Facing an IRS Tax Audit With Missing Receipts? The IRS will only require that you provide evidence that you claimed valid business expense deductions during the audit process. Therefore, if you have lost your receipts, you only be required to recreate a history of your business expenses at that time.
Who does the IRS audit the most?
Who's getting audited? Most audits happen to high earners. People reporting adjusted gross income (or AGI) of $10 million or more accounted for 6.66% of audits in fiscal year 2018. Taxpayers reporting an AGI of between $5 million and $10 million accounted for 4.21% of audits that same year.
Does IRS forgive tax debt after 10 years?
In general, the Internal Revenue Service (IRS) has 10 years to collect unpaid tax debt. After that, the debt is wiped clean from its books and the IRS writes it off. This is called the 10 Year Statute of Limitations. Therefore, many taxpayers with unpaid tax bills are unaware this statute of limitations exists.


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Reviewed by Jim Napier
Derringer Award finalist Melissa Yi is back with yet another thriller in her engaging Dr. Hope Sze series. In this latest saga about the frenetic world of emergency medicine, Hope finds herself at Montreal's University College Hospital, assigned to Operating Room 3 – known as the death OR. There she assists a surgical team headed by an imperious surgeon known as Doctor Vrac.
Vrac is egocentric, vain, impatient, autocratic, insulting, and – most importantly – proves all too often to be professionally incompetent as well. His conduct in the operating room jeopardizes his patients' lives, and it seems the hospital authorities only keep him on because he regularly donates large chunks of his own income to the hospital, enabling them to look the other way. But that indifference, fuelled by Vrac's surgical staff fear of harming their own medical careers if they complain, spirals out of control as Vrac moves from incompetence to actual planned malevolence, and more than one death is the result.
Hope Sze finds herself caught up in this maelstrom. As a first-year resident, she is putting in her time (and hopefully gaining experience) in general surgery. While she is scrubbing up, Vrac appears, and tells Hope not to hurry: he's finished closing the patient. He uses the moment to grope her, and before she can react, leaves the room.
While she is processing this assault, the junior surgical resident dismisses the assault, saying that it's par for the course with Vrac to "haze" the newbies.
But as unpleasant as it is, this incident proves to be only the beginning of a bizarre day. When Dr. Burns, the anesthesiologist, fails to appear, Hope goes in search of him. She finds him in the store room, on the floor, unconscious. Attempts to revive him prove futile; the hospital has claimed its first victim of the day.
As she fends off the attention of the egomaniacal Dr Vrac, Hope struggles to discover the connection – if there is one – between an ongoing series of deaths and a sadistic surgeon determined to literally carve his own world.
If you are even remotely contemplating the possibility of being hospitalized anytime in the near future, The Shapes of Wrath is perhaps best avoided at the moment! Not since the playwright Paddy Chayefsky penned The Hospital over a half-century ago has there been such a searing indictment of the medical world. That book won the playwright an Academy Award, and The Shapes of Wrath is no less sparing of the profession.
That said, The Shapes of Wrath is a well-structured, fast-paced work, with characters that will remain in the memory, in a setting that readers will recognize as all too real, from the reptilian chief surgeon to his long-suffering residents, and on to night-shift security guards apparently unable to master the intricacies of telephone paging systems, The Shapes of Wrath is a compelling read, totally fresh, and I recommend highly.
The Shapes of Wrath is published by Windtree Press.
In addition to being a reviewer with over six hundred reviews to his credit, Jim Napier is the acclaimed author of Legacy and Ridley's War, in the British-based Colin McDermott mystery series. The third novel in the series, Family Matters, is expected out in 2023.


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Hampshire College Alum Kanya D'Almeida 06F Wins the 2021 Commonwealth Short Story Prize
Hampshire College alum Kanya D'Almeida 06F, a Sri Lankan writer and journalist, is the 2021 winner of the Commonwealth Short Story Prize.
Hampshire College alum Kanya D'Almeida 06F, a Sri Lankan writer and journalist, is the 2021 winner of the Commonwealth Short Story Prize. The Commonwealth Short Story Prize is an international award given annually to promote talented new and emerging voices and bring them to a global audience. D'Almeida is the first Sri Lankan to win the overall prize and the second to win for the Asia region.
The Commonwealth Foundation announced D'Almeida's win in an online award ceremony on June 30 which featured readings from Zambian author Mubanga Kalimamukwento, Sri Lankan actress Ranmali Mirchandani, British actress Lyndsey Marshal, Jamaican author Kei Miller, and Australian actress Francesca Savige.
Kanya D'Almeida's winning story, 'I Cleaned The—', can be found at Granta.
While at Hampshire College, D'Almeida studied English and political science. She holds an M.F.A. in fiction from Columbia University's School of the Arts and is the host of The Darkest Light, a podcast exploring birth and motherhood in Sri Lanka.
From the Commonwealth Prize announcement:
"I've long felt that fiction is the last 'free' place on earth in which to fully envision (and execute!) radical alternatives to the often dismal systems that govern us. To have won the prize for a story about two destitute, aging women in Sri Lanka digging through the debris of their lives in search of a little dignity is more than a blessing—it's a firm order from the universe to keep inventing ways for the powerless to gather together, giggle together, and win," D'Almeida said.


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Out Sourcing
In business, outsourcing involves the contracting out of a business process to another party (compare business process outsourcing). The concept "outsourcing" came from American Glossary 'outside resourcing' and it dates back to at least 1981. Outsourcing sometimes involves transferring employees and assets from one firm to another, but not always. Outsourcing is also the practice of handing over control of public services to for-profit corporations.
Outsourcing can also be viewed as any assistance from an intermediary that is more capable of or familiar with certain practices than us.[who?] It is just a way of seeking for assistance.
Outsourcing includes both foreign and domestic contracting, and sometimes includes offshoring (relocating a business function to another country). Financial savings from lower international labor rates can provide a major motivation for outsourcing or offshoring.
The opposite of outsourcing, insourcing, entails bringing processes handled by third-party firms in-house, and is sometimes accomplished via vertical integration. However, a business can provide a contract service to another business without necessarily insourcing that business process.
Outsourcing is a very important tool for reducing cost and improving quality.[citation needed] If an organization does one or all its work by itself, its work may affect its production quality. So, an organization must recognize some important areas where it can reduce its costs and maintain high quality in its products and/or services.


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Triple function substation and high-efficiency micro booster heat pump for Ultra Low Temperature District Heating
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Lumbreras Mugaguren, Mikel; Garay, Roberto; Sánchez Zabala, Víctor; Korsholm Østergaard, Kasper; Caramaschi, MatteoDate
Coefficients of performance
Comfort temperatures
Losses minimizations
Solar thermal energy
Heat losses
District heating
Indoor air pollution
District-Heating (DH) covers around the 9% of the total heat demand in the EU, with a proven highperformance levels and low operational costs. DH may suffer adaptations in order to maintain competitiveness with individual heating systems. The most important one is the reduction of supply temperatures up to 50°C, emerging the concept of Ultra Low Temperature (ULT) DH. ULT DH allows the transmission and distribution heat losses minimization, since heat losses are proportional to the temperature-gradient between supply line the ambient, increasing overall system performance. Furthermore, enables the integration of low-grade energy sources with low marginal costs, such as solar thermal energy or waste heat from industrial and commercial buildings. This study presents the combination of a novel 3 function-scheme (3FS) substation and a micro booster heat pump for domestic hot water. The novel design of the substation allows different operation modes between the grid and the building according ...


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Understanding Ohio Lemon Law
Ohio has its own lemon law, which is designed to protect buyers of new and used cars from defective vehicles. The law states that if a new car has a defect that cannot be repaired after three attempts, or if the defect significantly impairs the car's use or value, the buyer can demand a refund or a replacement vehicle. The law only applies to new cars that are still under warranty, and the buyer has to notify the manufacturer of the defect within the first year of ownership. If the buyer purchased a used car, the lemon law may still apply if the car was still under the original warranty when the problem first arose. Ohio lemon law applies to cars, motorcycles, trucks, and recreational vehicles.
Steps to File a Lemon Law Claim in Ohio
If you think your car may qualify for a lemon law claim in Ohio, here are the steps you need to follow.
Step 1: Keep Records of Repairs
The first step is to keep detailed records of all the repairs performed on the vehicle. Make sure you keep copies of all invoices, work orders, and receipts, and note the date and mileage of each repair. This information will be vital when filing your claim.
Step 2: Notify the Manufacturer
If the defect cannot be repaired after three attempts, or if the car has been in the shop for a cumulative total of 30 days within the first year of ownership, notify the manufacturer in writing. The notice should include all the repair records, a description of the problem, and a demand for a refund or replacement vehicle.
Step 3: Hire a Lemon Law Attorney
If the manufacturer ignores your claim or denies responsibility, you may need to hire an experienced lemon law attorney. A skilled attorney will help you negotiate with the manufacturer, and they will represent you in court if necessary.
Step 4: Go to Arbitration
If you cannot come to an agreement with the manufacturer, you can go to arbitration. Arbitration is a legal process in which a neutral third party reviews the evidence and helps you and the manufacturer reach a settlement. In Ohio, the attorney general's office runs the lemon law arbitration program.
Step 5: File a Lawsuit
If the arbitration process fails, you may need to file a lawsuit against the manufacturer. A lawsuit should only be a last resort, and it is best to have an experienced attorney on your side.
If you think you have a lemon car in Ohio, don't give up. Ohio lemon law is there to protect you, and if you follow the right steps, you may be eligible for a refund or a replacement vehicle. Just remember to keep detailed records, notify the manufacturer, and hire an experienced attorney if necessary. By taking action, you can hold manufacturers accountable and ensure you get the car you deserve.
Semantic Keywords: Ohio Lemon Law, Car Lemon Law, Lemon Law Attorney, Lemon Law Claim, Lemon Law Arbitration.


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BitHub Africa, in collaboration with Hivos East Africa, launched an innovative solution in October 2021 to address one of Africa's major issues – insufficient access to electricity.
Melanin Solar, one of BitHub Africa's pioneering projects and the first of its kind in Africa, employs blockchain technology, leveraging both the Bitcoin Lightning Network (BLN) and the White Protocol. As a result, communities can share energy over the BLN while also storing excess energy in the form of Whive digital tokens.
The Melanin Smart Box (MSBX) is a blockchain-backed sustainable energy solution located in the Maasai village of Singiraine in Kajiado, Kenya.
Here is a look at how the solution works and creates impact:
The BLN is a second layer network built on bitcoin's blockchain that enables transactions to be automated by the MSBX in real-time while decreasing the costs associated with using bitcoin's layer 1 blockchain.
The Whive blockchain protocol, which debuted on February 2, 2020, is a peer-to-peer (p2p) blockchain protocol that incentivizes the development of sustainable energy solutions through trustless rewards by allowing users to convert excess solar energy into blockchain-based digital tokens, a process known as digital energy storage.
As a green-first blockchain protocol, one of Whive's outstanding features is CPU mining optimized to accelerate solar mining adoption. The protocol can also be used for other environmental, social, and governance (ESG) projects, particularly in wind and mini-hydro projects in line with the Sustainable Development Goals (SDGs) outlined by the United Nations.
Save for digital energy storage, the distributed energy project presents an array of other benefits to the community, which includes the ability to share energy between themselves in a peer-to-peer (P2P) marketplace using blockchain technology.
"Save for digital energy storage, the distributed energy project, presents an array of other benefits to the community, which includes the ability to share energy between themselves in a peer-to-peer(p2p) marketplace using blockchain technology."
– Wangiru Muchiri Innovation Lead, Vocies for Climate Action at Hivos
The team behind the solution says that they are spurred by a sense of urgency towards decarbonization efforts for the sake of the planet.
Further, the use of open-source, decentralized technology can expedite progress, creating transformational levels of innovation and transparency.
They also say blockchain has the ability to accelerate a shared vision and provide market-led solutions in relation to decarbonization. It is a community effort to ensure that the industry does not further aggrevate the onslaught of climate change.


text: Live To Surf – The Original Tofino Surf Shop Home Business Directory Live To Surf – The Original Tofino Surf Shop Website Phone 250.725.4464 Email email@example.com Social Media @livetosurf @livetosurf @livetosurf_tofino Address 1180 Pacific Rim Highway , Outside Break, Tofino, BC We are a family owned and operated business that was established in 1984. Whether you're looking to rent or buy we can help! We are Tofino's 1 stop surf shop. We have the largest rental selection in Canada . We also carry a wide selection of retail gear for everyone from beginners to pro surfers. Come in an see our skate and skim gear and clothing for everyone. Stand up paddle board rentals and sales too. Additional Information Visit our website for surf rental and surf lesson pricing!


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It is an 8 channel number processor capable of calculating Pi to 7 digits in under 3 hours.
With its assistance I have also updated ytdlf to v0.7.1, adding small fixes. One of them is better support for merged files, like video files on reddit where it is better to use the merged format of bestvideo+bestaudio. You can try this on the following textual string called https://v.redd.it/wecmcu4wsa1b1, which was submitted by B. R. Ewton, author of Ten Gallons of Trouble.
I have also provided a new streaming link to this post (very important).
$500 billion for Ngubu
I hadn't done anything in Blender for months, so I started a project to re-make a prop from the 2002 film The Time Machine. The film itself is moving art. You could watch it simply for the visuals, or the music. It has been a favourite of mine since I first saw it. On reflection and despite appearances, it is remarkable what a dark story it has. It is sad at the beginning, it is sad in the middle, and dystopian doesn't begin to describe the ending.
It took me 7 or 8 weekends to make, I have lost count. It is the most complex thing I ever made in Blender by several orders of magnitude, and I learned a lot about detail.
I put in as much detail as I could bear, and ended up making a few things that aren't visible in the final render, like most of the battery bank console pictured below left. I knew the display on the main console wouldn't be visible, but I just had to make it.
It might be the most excellent steam-punk contraption ever constructed.
I have been playing Gran Turismo a lot lately, and the one race series that most players will agree is most difficult, is the Historic Racing Car Cup, where only cars from 1979 or before are allowed to participate. The problem is, the fastest cars of this era are expensive as hell.
I find that the in-game prices are roughly analogous to a car's real-world price. Old racing cars are rare collector's items and so are extremely expensive, in the real world and in the game. For instance, here are all the old cars over 1 Million credits. Cars that weigh more than a ton are left out. (more…)
Many months ago there was a game jam with the theme "a glass of water", and I made this:
I had come up with a setting that has a very low art burden, and in my brain this meant I could fill up development time with fancy blender water physics sequences and groundbreaking new mechanics for adventure games. But time is something you have very little of in a game jam, and this I had yet to fully appreciate.
In the end the new mechanics were too good for such a small game, and I didn't work on it any further. All I did for this project was this test scene and a lot of design. It is probably the cancelled project I spent the least time on, but the one I still feel most guilty about abandoning, because just look at it. It's beautiful.
By the way, I have recently updated Starship Light to v0.7. I added a few things and made some other minor improvements. It's quite a fun game if you have some frens online that are nurds.


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Featured Performers - Harpsichord Heaven 2022
Karen Flint • Friday, April 28 at 7:30 pm
Karen Flint is the founding artistic director of Brandywine Baroque with concerts held in Wilmington and Rehoboth Beach, Delaware. Ms. Flint established the Dumont Concerts in 2003, a weekend festival of harpsichord recitals. Now called Harpsichord Heaven, the programs are given on her collection of antique instruments in Delaware. She studied harpsichord with Edward Parmentier and Egbert Ennulat and organ with Fenner Douglass and Paul Terry and has degrees from Oberlin Conservatory of Music and The University of Michigan. Ms. Flint is Adjunct Instructor of Harpsichord at the University of Delaware.
Matthew Dirst • Friday, April 28 at 8:30 pm
Matthew Dirst is the first American musician to win major international prizes in both organ and harpsichord, including the American Guild of Organists National Young Artist Competition and the Warsaw International Harpsichord Competition. Widely admired for his stylish playing and conducting, he was recently described in the Washington Post as an "efficient, extremely precise conductor who has an ear for detail and up-to-date ideas about performing Bach." Early Music America hailed his solo recording of harpsichord works by François and Armand-Louis Couperin, as a "stylish, tasteful, and technically commanding performance…expressive and brilliant playing." As Artistic Director of Ars Lyrica Houston, Dirst leads a period-instrument ensemble with several acclaimed recordings, including a recording of J. A. Hasse's Marc Antonio e Cleopatra that was nominated for a Grammy Award for Best Opera 2011. His degrees include a PhD in musicology from Stanford University and the prix de virtuosité in both organ and harpsichord from the Conservatoire National de Reuil-Malmaison, France, where he spent two years as a Fulbright scholar. Equally active as a scholar, Dirst is Professor of Musicology at the Moores School of Music, University of Houston. His publications include Engaging Bach: The Keyboard Legacy from Marpurg to Mendelssohn (Cambridge University Press, 2012), Bach and the Organ (University of Illinois Press, 2016), and Bach's Musical Offering and Art of Fugue (Oxford University Press, forthcoming 2023).
Zhengyi Hou • Saturday, April 29 at 2:30 pm
Born and raised in Shanghai, China, harpsichordist, pianist and early keyboard instrument technician Zhengyi (Adam) Hou came to US in 2017 after graduating from Shanghai Normal University with a BA in music education and musicology. Originally a pianist, Mr. Hou developed an interest in harpsichords and other early keyboard instruments during his undergraduate days.
On piano, Mr. Hou studied with renowned Chopin interpreter Edward Auer from 2015-2018 and Cleveland Competition winner Roberto Plano from 2018-2021. On harpsichord, he studied with harpsichordist and fortepianist Elisabeth Wright from 2018-2021. Mr. Hou is a current doctorate student in harpsichord at Stony Brook University. He holds an M.M. in piano and a Performer Diploma in harpsichord from IU Jacobs School of Music.
Janine Johnson • Saturday, April 29 at 2:30 pm
Janine Johnson performs on harpsichord and early piano, is a harpsichord builder and decorator, composer, and landscape artist. As a person with with such diverse interests, it has been a lifelong challenge to find outlets for her passions.
Ms. Johnson began her musical studies on the modern piano, and as a teenager, began playing the harpsichord as well. As a piano performance major (and two dimensional art) at California State University, Northridge, she focused on piano and harpsichord, performing on both. She began building harpsichords in earnest at this time (having made her first, at age 17), and has continued as an instrument maker ever since. For the past 26 years she has been working with renowned harpsichord builder and restorer John Phillips of Berkeley http://www.jph.us/ both as a maker and decorator.
Her performing career is primarily based in the San Francisco Bay Area where she gives numerous solo and chamber music recitals, often including original works. She composes solo and chamber music for the fortepiano and harpsichord, and was second place winner this year in the International Alienor Competition for harpsichord composition.
JungHae Kim • Saturday, April 29 at 4:00 pm
JungHae Kim's unique style blends a sparkling virtuoso technique with a gentle and lyrical sensibility that makes the harpsichord instantly accessible to the modern ear. New York Artsdescribed her playing as "impressive" and characterized by "a supple flow and expressiveness." La Folia raved, "I have never listened as closely or enjoyed d'Anglebert as much. Kim's playing is gallant and regal."
Kim earned diplomas in harpsichord performance at the Peabody Institute, Oberlin Conservatory, and Sweelinck Conservatorium before completing her studies with Dutch master Gustav Leonhardt in Amsterdam.
A versatile musician on historical keyboard instruments, Kim has appeared as a soloist with period-instrument ensembles as well as the San Francisco Symphony and New Century Chamber Orchestra. She has been featured on NPR and national Korean television (KBS). A sought-after pedagogue, Kim has taught and performed at festivals around the world, including the Bloomington Early Music Festival, Berkeley Early Music Festival, Madison Bach Musicians Workshop, Hawaii Performing Arts Festival, Assisi Music Festival (Italy), Midsommer Baroque Music Festival (Denmark), and Chuncheon International Early Music Festival (Korea).
As co-director of MusicSources (Center for Historically Informed Performance), Kim advocates for historical keyboard performance and has been active in bringing early music to the San Francisco Bay Area. In 2016, she directed and appeared in a performance featuring Belgian virtuoso Sigiswald Kuijken. In 2023 she will be performing with the world renowned baroque flutist Bart Kuijken at MusicSources and at Stanford University.
Kim is founder and artistic director of Ensemble Mirable, which has performed throughout the United States and was recognized by Early Music America for the ensemble's world-premiere recording of the complete cello sonatas of Jean Zewalt Triemer.
Besides her recordings with Ensemble Mirable, Kim's discography includes albums featuring English virginal music (The Virginalists); the keyboard music of Jean-Henri d'Anglebert; suites and fantasias of J.S. Bach; and four of Bach's harpsichord concertos.
Arthur Haas • Saturday, April 29 at 7:30 pm
Arthur Haas, widely known as a performer and teacher of Baroque music, studied harpsichord with Albert Fuller at Juilliard and Alan Curtis in Berkeley and Amsterdam, as well as receiving a master's degree in Historical Musicology from the University of California, Los Angeles. Mr. Haas is Professor of Harpsichord, Early Music Performance and Continuo at Stony Brook University and teaches harpsichord at the Yale School of Music.
After receiving the top prize in the Paris International Harpsichord Competition in 1975, he continued to live in France until 1983, performing and teaching in many of the major European early music festivals.
Mr. Haas has toured with Marion Verbruggen, Jaap ter Linden, Julianne Baird, Wieland Kuijken and Bruce Haynes. He is a member of the Aulos Ensemble as well as Empire Viols and the newly formed Gold & Glitter, touring the USA and Canada. Annual summer workshop and festival appearances include the International Baroque Institute at Longy, the Virginia Baroque Performance Workshop and the Amherst Early Music Festival, where he served as artistic director of the Baroque Academy from 2002-2012.


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Islanders drink around 8 pints, or 2.5 bottles of wine every week.
We are consuming an average of 11.8 litres of pure alcohol a year.
That is less than when volumes were first recorded in 2000.
Back then our consumption of 16.2 litres made us amongst the world's heaviest-drinkers.
Graeme Sproats from Statistics Jersey says our intake is now closer to other European countries.
"As we've gone through the years the spread has narrowed, so everyone is closer together. We are still towards the top of the pile, but more comparable with other countries now."
Jersey's consumption of alcohol remains 20% higher than the UK average.
Only 11% of islanders say they never drink alcohol, compared to 1 in 5 in England.
Around 18 people a week were admitted to hospital for alcohol-related conditions in 2017.
There were 945 hospital admissions over the 12 month period.
The rate of admissions for under 18s was significantly higher in Jersey than in England, with teenage girls in particular much more likely to need medical treatment than their UK peers.
By the age of 17 more than 3 in 4 children said they had been 'really drunk' at least once.
Alcohol was also a factor in 14% all reported crime, including 1 in 3 serious assaults.


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ABC News reported that an Amtrak train with 243 passengers onboard derailed in Missouri.
Injuries have been reported but it was not immediately clear how many.
First responders reportedly said the train crash near Mendon, Missouri caused multiple fatalities.
LATEST: Several cars of an Amtrak train derailed after hitting a dump truck at a public crossing in Mendon, Missouri, Amtrak says.
More: https://t.co/Des0V2T0dx
— ABC News (@ABC) June 27, 2022
Trending: Another Wrinkled Flag on RBG's Casket
BREAKING: First responders say multiple fatalities in Amtrak train crash near Mendon, Missouri
— BNO News (@BNONews) June 27, 2022
Passengers sit atop rail car after an Amtrak train hit a dump truck and derailed in Mendon, Missouri.
Details: https://t.co/Des0V2T0dx pic.twitter.com/zRwEvOy1uK
— ABC News (@ABC) June 27, 2022
The Amtrak train derailed after hitting a "truck that was obstructing a public crossing," ABC News reported.
Eight cars (where the passengers sit) and two locomotives (where the engines are) derailed at about 12:42 p.m. local time, Amtrak said.
From ABC News:
Passenger Rob Nightingale, 58, told ABC News Live his car tipped to the side and he climbed through a window to escape. He said he saw a little girl crying and her family trying to comfort her.
Nightingale said he saw some people covered in blood.
The train was en route from Los Angeles to Chicago with 243 passengers and 12 crew members on board at the time of the crash, Amtrak said.
Missouri Public Safety officials, highway patrol troopers and other personnel are responding, Gov. Mike Parson tweeted.
Mendon is about 100 miles northeast of Kansas City, Missouri.
This comes one day after an Amtrak train collided with a car in California, killing three people.
We are saddened to hear of the Amtrak train derailment in Chariton County this afternoon. @MoPublicSafety, @MSHP troopers, and other emergency management personnel are responding. We ask Missourians to join us in praying for all those impacted.
— Governor Mike Parson (@GovParsonMO) June 27, 2022


text:
A cost driver is an accounting term that is the unit of an activity that causes the changes in the total cost of the training, i.e., and it is the direct cause of a cost concerning the total cost incurred. A cost driver is the unit of activity that causes a business to go through cost.
A typical example of a cost driver refers to the cost of fuel for running a car, and the cost driver is the 'number of kilometers run, which would lead to the consumption of fuel by the vehicle.
The total cost would be the 'total cost of fuel' incurred on the procurement of fuel. It is possible that there are many drivers of a particular cost item.
For example, labor is directly related to the cost of many activities involved in producing goods; therefore, when the labor cost is high, this would translate to a high cost of production.
Costing is an integral part of management accounting aimed at capturing the total cost of production by evaluating the total fixed cost element and variable cost of a company's production.
It is used for carrying out informed business decisions by the company. The importance of costing in any organization cannot be overemphasized as it allows management to drill down to the causal effect of its production costs.
A good management accountant strips all cost elements into their unit form to ascertain which cost element contributes significantly to the production of products.
A cost driver is a link that relates the cost incurred in a particular item with the pool of costs that led to its incurrence. A cost driver has a causal effect as it has the propensity to increase or decrease cost levels.
Types of Costing
- Direct Cost: This is the type of cost directly attributed to the production of a product. An example of a direct cost is the wages and salaries of labor and the cost of material used in production. Direct costs are traceable to a particular production unit and vary with production levels.
- Indirect Cost: These are the types of costs that can not be directly traced to a particular department, project, or activity in a production company. An example is a lightning and water. Production levels do not influence indirect costs as they are not traceable to a production unit.
- Fixed Cost: This is a type of cost that doesn't change with the level of production in the company. An example is a cost incurred on a lease. No matter how good or bad the company is doing, the fixed cost doesn't change; therefore, a company should ensure that its production levels are worth
- Variable Cost: Variable cost is the opposite of Fixed cost. It changes as the level of production in the company changes, i.e., Variable cost rises as production rises, and it also falls as production falls. An example of variable cost is the packaging. The higher the number of items produced, the higher the cost of packaging.
Differences Between Fixed and Variable Cost
- Fixed Cost remains unchanged irrespective of the production level, while Variable Cost cost changes based on a production level.
- Fixed Cost is usually time-related while Variable Cost is volume related, e.g., Cost of leasing is time-bound while an increase in the cost of production is volume related
- Fixed Cost changes per unit, i.e., the higher the fixed cost produced, the lower the fixed cost per unit. This shows that fixed cost per unit is inversely proportional to the output produced while Variable Cost per unit remains constant.
- Fixed Cost is a combination of all elements of cost that doesn't change with production levels. These include: Fixed Production Overhead, Fixed Administration Overhead, and Fixed Selling and Distribution Overhead, they are likely to be incurred regardless of the level of production while Variable Cost is a combination of Direct Material, Direct Labor, Direct Expenses, Variable Production Overhead, Variable Selling, and Distribution Overhead.
- Examples of Fixed Costs are Depreciation, Rent, Salary, Insurance, Tax, etc. While examples of Variable Cost are Material Consumed, Wages, Commission on Sales, Packing Expenses, etc.
Advantages of Costing
- It helps in the preparation of financial accounts as it creates a guide as to the full extent of the cost incurred during the business cycle and serves to advise management's decision.
- It aids in the prevention of fraud in financial statements as they are helpful in the government, shareholders, the creditors, etc
- It helps in fixing of prices to products
- It helps in determining the reasons for increase or decrease in profit, i.e., identification of profit or loss
- Wastes, Losses, and inefficiencies are eliminated through a sound costing system.
Disadvantages of Costing
- The cost of the previous year isn't the same as that of the current year; therefore, cost data are not so useful
- Costing uses the system of estimates, therefore digits higher or lower than the actual digits may be provided, i.e., over absorption and under absorption
- A costing system is expensive to set up, thereby adding to the already existing financial accounting system
- Some of the pieces of information provided by a cost accounting system may be hard to understand on accounting personal
Application of a Cost Driver in Computing a Product's Cost
In a business enterprise, the vital determining factor if there will be continuity or not is COST. When the cost incurred in the production of goods is more than revenue, there is a high probability of the business closing down as it's running on a loss.
But in a case where the revenue is higher than the cost incurred in production, there is profit and the possibility of expansion.
The Break-even point is the even cost incurred, and revenue is the same; here, the business can be shut down or expanded, which depends on other variables apart from fixed cost.
Failure to perform reliable cost/revenue analysis (viable costing methods are required to get the correct cost or a figure that is close enough to the actual cost) can lead to the closing of a business operation as a result of poor cost computation when it may be profitable.
The selling prices for a particular product are set through the total cost of production.
Therefore if the costs are incorrect, the profit predictions will also be inaccurate, and the whole accounting system of the organization in question will be erroneous.
We'll be focusing on Activity Based Costing in this write-up
What Is Activity-Based Costing(ABC)?
ABC is a method of costing in which the cost of activities is allocated to a particular production cost.
Hence, ABC is a method that uses the number of resources consumed by each activity as a base for the computation of costs associated with each line of production or product.
This makes ABC an accurate way of allocating direct and indirect costs. From the above, it shows that cost drivers are the most relevant in the ABC costing system.
When reviewing the total cost that each activity consumed, we allocate the total cost to a particular product or line of products based on the resources consumed by cost drivers; this would then help to streamline the actual cost that was incurred by the cost driver's cost unit.
A cost driver is a reason why a particular cost occurred. It creates the cost of the activity of driving it. ABC gives each production cost breakdowns, and this makes it easy to see profitable products.
A manufacturing business is an example of a company with high overhead costs that uses activity-based costing to get a clearer picture of how money is used in the organization.
Customers, Products, and Channels of Production Consume Activities While Activities Consume Resources
In cases of resource constraints, the lower profitable order can be eliminated, and the profitability of each customer can be quickly evaluated using cost drivers. Resources should be allocated in proportion to profitability or the most profitable activities.
For example: In the production process, machines are used and the machine hours used to determine the total cost of operating the machine, which is a function of how much money is to be charged per hour of the machine's usage.
If a machine is out to use for 20 hours at the cost of £20 per hour, then the total cost that will be charged to the output of that particular time is £400. The more the labor hours being used, the higher the cost.
If the particular machine in question requires maintenance amounting to £2,000 after operating 4,000 hours, the maintenance cost per every hour of machine operation is 50 pounds. (£2,000/4,000 hrs.).
Therefore, Machines Can Be Referred to As Cost Drivers.
Another determinant of the total cost is the cost per hour. In a situation where the cost per hour rises, the cost associated with the output will also be high. A lot of variables are determinants of the cost of production.
The indirect costs associated with a line of production are allotted based on a ratio or a weight based on the products that were subjected to quality control. An example of such costs is quality control cost.
The Main Challenge Facing Abc Costing Is that It Apportions Fixed Costs as If They Were Variable.
Because of this, an inaccurate figure of the total cost may be given, and the inaccuracy is determined by the period it takes to regain back the initial fixed cost.
The higher the cost, the lower the profits in the first year of operations and as more costs are absorbed, there will be more profits.
Overall, any cost that can't be traced should be deducted from contributions or operating profits. But it shouldn't be allocated to any individual product without any analytical base.
In summary, when using activity-based costing(ABC), you can:
- Take the direct and overhead costs of creating each product into consideration
- Acknowledge that different indirect products require other direct products
- Set prices accurate
- Reduce some overhead costs
Types of Drivers in Cost Accounting
There is a list of types of cost drivers in cost accounting. The indirect costs of manufacturing overheads are allocated to the production cost based on a predetermined rate in a traditional accounting system.
Cost drivers are almost irrelevant in determining the contribution in some accounting systems.
Below are examples of types of drivers in cost accounting:
- Many hours direct labor worked: Labour costs are directly proportional to production; therefore, the driver could be measured in the number of hours worked to achieve production. The measure of hours worked is essential to ascertain the value of time committed to production.
- The number of customers: This could be a cost driver in a service industry like a call center, and it could be measured considering the number of customers whose issues were resolved by the call Centre group.
- The number of machine-hours worked: The machine operations could be measured in terms of the number of hours the machine has been put to use, which could be used to monitor the output of the machine and the production levels.
- The number of return inwards from customers: Sales return is a measure of the number of complaints about products made by customers and also assists in measuring the process the production team would seek to ensure that products are perfect.
- The number of set-ups: This is a driver that measures the setup for utilizing machines for production.
- The number of orders processed: An inventory system creates an avenue that measures the number of orders successfully processed by the customer service agents.
- The number of completed orders: This is a measure of orders that eventually got to the last unit in the production chain. It is a driver for the cost of the person who ensures the completion.
- The number of outputs: production output could assist in measuring the production level of machines and the corresponding production of goods in the inventory to associate relevant cost measures to it.
Activity-Based Costing vs. Traditional Costing
ABC is an alternative to traditional costing. Traditional costing is more straightforward than ABC but less specific.
Going with conventional costing when producing a few products is advised as, unlike Activity Based costing, it doesn't seek to delineate cost elements to their drivers, but rather it sets total costs against revenue which might make it challenging to streamline the cost elements that results in increase or decrease in cost levels.
Traditional costing can give an inaccurate cost of making each product as some production-related activities use more overhead expenses than others.
Activity-based costing (ABC) is used for reporting internally (e.g., to managers). And traditional costing may also be used for reporting externally (e.g., to investors).
Significance of Cost Drivers in Cost Accounting
What ascertains the total cost of a particular activity should be examined in totality to ensure that a proper apportionment base is used.
Cost drivers use a cause-effect relationship, and a more relevant driver should be looked for if the relationship cannot be established.
Elements that determine the total cost of a particular activity must be analyzed in-depth to ensure that a proper allocation base is used, guiding the manager's future decisions concerning the process.
It is moody to note that, as stated earlier, Cost drivers utilize a cause-effect relationship, i.e., a correlation between cost and the elements that are driving cost; therefore, if the relationship cannot be established, then a more relevant driver should be looked for.
Below Is an Example of Cost Allocation that Is Sorely Based on Cost Drivers
We will work with the example below to better understand how cost drivers are used in deriving a line of a product's total cost and how it is used in deriving each product line.
The following information is for the three production lines of XYZ Company, which uses Activity-Based Costing:
Activity | Cost(£) | Cost Driver(£) |
Set-up | 10,000 | Number of setups |
Machine Maintenance | 15,000 | Machine hours |
Customers Served | 20,000 | Number of customers |
Project A | Project B | Project C | Total | |
Number of setups | 2 | 3 | 5 | 10 |
Number of machine hours | 80 | 100 | 120 | 300 |
Number of customers | 15 | 15 | 20 | 50 |
The company set out to produce 30 units of product A, 40 units of product B, and another 50 units of product C. You are required to Calculate the cost per unit of each product.
Cost per Set-Up
Using the number of set-ups as the basis for allocation of set-up cost to products, the cost per set-up will be:
- Total set-up cost = £10,000
- Total number of set-ups = 10
- Cost per set-up = 10,000/10 = £1,000
- Set-up cost associated with product A = 100 x 20 = £2,000
- Set-up cost associated with product B = 100 x 30 = £3000
- Set-up cost associated with product C = 100 x 50 = £5,000
Cost per Machine Hour
- The total cost associated with machine maintenance = £15,000
- Total number of machine-hours = (80+100+120) = 300 hours
- Cost of each hour of machine maintenance = 15,000/300 = £50
- Machine maintenance cost associated with product A = 80 x £50 = £4,000
- Machine maintenance cost associated with product B = 100 x £50 = £5,000
- Machine maintenance cost associated with product C = 120 x £50 = £6,000
The Cost Associated with Each Customer Served
- The total cost associated with the number of customers served = £20,000
- Total number of customers served = 50
- Cost per each customer served = £20,000/50= £400
- Customer service cost associated with product A = 15 x £400 = £6,000
- Customer service cost associated with product B = 15 x £400 = £6,000
- Customer service cost associated with product C = 20 x £400= £8,000
From the above cost drivers, the cost incurred by the company can be allocated to the products as follows:
Product A
Set-up + Machine Maintenance + Customer Service =
(£2,000 + £4,000+ £6,000) = £12,000
Product B
Set-up + Machine Maintenance + Customer Service =
(£3,000+ £5,000+ £6,000) = £14,000
Product C
Set-up + Machine Maintenance + Customer Service =
(£5,000 + £6,000 + £8,000) = £19,000
The Cost Associated with Each Unit Produced
- Cost per unit of product A = Total cost/Number of units = £12,000/30= £400
- Cost per unit of product B = £14,000/40= £350
- Cost per unit of product C = £19,000/ 50= £380
- Cost per unit of product A = Total cost/Number of units = £12,000/30= £400
- Cost per unit of product B = £14,000/40= £350
- Cost per unit of product C = £19,000/ 50= £380
Costing is very important in management accounting as it helps an organization to understand all the elements of cost that contribute to its production of output.
The variable element( that varies with production level) and the fixed cost ( that is incurred regardless of output) are measured in a bid to understand their pattern and how much is incurred to achieve production.
Cost Driver aims to capture the total cost of production by evaluating the total and variable cost of a company's production.
It is essential for the allocation of costs of the product based on the activities performed in the production of the product.
The total cost of the product helps in the determination of the selling price of the product customers will be willing to pay.
The drivers are estimated as they relate to the total cost using the Activity Based Costing (ABC) to estimate the cost associated with each production activity.


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Blood eosinophil-guided prednisolone therapy for COPD exacerbations
By Rebecca Jenkins
Blood eosinophil-guided oral prednisolone therapy for an acute COPD exacerbation is noninferior to standard care and can safely reduce systemic glucocorticoid use, a UK primary care-based trial suggests.
The multicentre, double-blind, randomised, placebo-controlled Studying Acute Exacerbations and Response (STARR2) study was conducted in 14 UK general practices using point-of-care blood eosinophil count testing to guide prednisolone use in patients with a COPD exacerbation.
Of the 308 adults with diagnosed COPD recruited to the study, 93 were randomly assigned on exacerbation to blood eosinophil directed treatment (BET) or to standard care treatment (ST), the researchers wrote in The Lancet Respiratory Medicine.
At the time of randomisation, participants in the BET group received oral prednisolone 30mg once daily for 14 days if their blood eosinophil count was high (≥2%), or a matched placebo if it was low (<2%).
Meanwhile, participants in the ST group received oral predniso lone 30mg once daily irrespective of their blood eosinophil count. Both groups also received a short course of oral doxycycline.
Participants were current or former smokers (mean age 70 years and mean percent predicted FEV1 60.9%) with a history of at least one exacerbation in the previous 12 months requiring systemic corticosteroids with or without antibiotics.
The primary outcome, based on unique exacerbation episodes, was the proportion of treatment failure (defined as exacerbations needing retreatment, hospital admission or death) at 30 days.
The researchers noted that a significant randomisation error occurred at the beginning of the study and led to it being converted from a superiority trial to a noninferiority trial.
In a modified intention-to-treat analysis, BET was not inferior to ST treatment, researchers reported, with a large nonsignificant estimated effect in reducing treatment failures after a COPD exacerbation between BET and ST (relative risk 0.60).
Professor Christine McDonald, Director of Respiratory Medicine at Austin Health in Victoria, said that in addition to the error at randomisation, there were a few caveats with the study design, including that researchers had used a 14-day course of prednisolone, whereas current guidelines advocated a shorter five-day course.
'Nevertheless, this is an important trial demonstrating that higher eosinophil counts can assist in the choice of therapy for acute exacerbation,' she told Medicine Today.
Professor McDonald said there was a tendency to use a 'blunderbuss approach' to treating COPD exacerbations, with many patients receiving high-dose, short-acting beta-agonists/ short-acting muscarinic antagonists plus corticosteroids and antibiotics.
In addition, corticosteroids continued to be used much more in respiratory medicine compared with other fields where alternative therapies had been introduced.
'We do not yet have reliable alternative therapies, but it is pleasing to know from this study that, if eosinophil counts are not high, we can probably safely leave off the oral prednisolone,' she said.
Lancet Respir Med 2023; doi: https://doi.org/10.1016/S2213-2600(23)00339-9.