text:
DEVRY ACCT 346 Week 8 Final Exam
Check this A+ tutorial guideline at
For more classes visit
Question :
(TCO 1) The principle managers follow when they only investigate significant departures from the plan is commonly known as
2.Question : (TCO 1) Which of the following is not likely to be a fixed cost?
3.Question : (TCO 2) Which of the following is not a manufacturing cost?
4.Question : (TCO 2) An allocation base is
5.Question : (TCO 3) Equivalent units are calculated by
6.Question : (TCO 3) In the assembly department, all the direct materials are added at the beginning of the processing. Beginning Work in Process inventory consists of 2,000 units with a direct materials cost of $31,860. During the period, 15,000 units are started and direct materials costing $250,000 are charged to the department. If there are 1,000 units in ending inventory, what is the cost per equivalent unit?
7.Question : (TCO 4) Regression analysis
8.Question : (TCO 4) The number of units that must be sold to exactly cover its fixed and variable costs is the
9.Question : (TCO 5) Which of the following is treated as a product cost in variable costing?
10.Question : (TCO 5) If the number of units sold is less than the number of units produced
11.Question : (TCO 6) A contract which specifies that the suppler will be paid for the cost of production as well as some fixed amount or percentage of cost is called a(n)
12.Question : (TCO 6) Which of the following is not generally true when a company compares ABC and traditional costing?
13.Question : (TCO 7) Fixed costs that will be eliminated if a particular course of action is undertaken are called
1.Question : (TCO 7) Common costs
2.Question : (TCO 8) Target costing
3.Question : (TCO 8) Which of the following are relevant in deciding whether to accept or reject a special order?
4.Question : (TCO 9) Present value...


text:
Pliant talk forum
Pliant talk forum
Feature request:
automatically lookup string translations
Message posted by
maybe Boris Reitman
2008/02/28 22:50:38
I have thought of a cool feature that will lookup for string translation for
every observed string. The feature should be enabled
by default, and disabled with declaration that works like private/public keywords.
set_locale "fr" "en" # run-time method to set order of language preference
console "hello" eol # will print "bonjour"
disable_locale # compile time meta
console "hello" eol # will print "hello" in all cases
enable_locale # compile time meta
console "hello" eol # will again print "bonjour"
The translation must occur at run-time, because locale is configurable at run-time.
The actual transations must be placed in external file similar to the way
"custom" files are layed out.
will have french strings for
/pliant/x/y/z.pli source file
In addition, a special pliant database that will be automatically looked up
can be use for string translations.
Message posted by
maybe Hubert Tonneau
2008/02/29 00:40:28
It's already available.
Message posted by
maybe Boris Reitman
2008/06/29 13:48:27
Could you please write a short article on how to use it ?

subset: commoncrawl


text:
Investing at its core is always about the future and whether you believe things will be better than they are now. Aside from the obvious political noise causing all of us to question the economic future of South Africa, we also need to consider the impact of technology. More specifically, how technology might impact business and more selfishly for me, the future of professional services companies like mine.
There are many examples of business leaders who ignored the impact of technology on their businesses for so long that they watched their businesses erode to nothing. The impact of music and video streaming on the entertainment industry is a notable example. It is also worth remembering that technology has made many types of jobs and industries obsolete over the years. In the year 1900, 38% of the labour force in the USA was involved in agriculture and 25% in factories. By 2015, only 2% of US workers were on farms and only 9% in factories. That means business leaders cannot ignore the impact of technology. They need to be very careful about the fearmongering that goes along with any attempt to understand these changes.
If I believed everything that is currently being predicted by "futurists" and consultants, I should close my company now because these "experts" are predicting that my current career will be "Ubered" by artificial intelligence. Fortunately, I have learnt through hard experience, that people might be able to predict a trend but they prove to be horribly wrong about the timing. My favourite example is when it was predicted the Internet would change the way business was done by the early 2000s. History shows that these predictions were incorrect by at least 10 years. The cost to investors who bought companies based on these predictions was enormous.
Now we are being told that cryptocurrencies and artificial intelligence will change the world as we know it. Once again, I think some of these predictions might be correct but I suspect the hype about the immediacy of these changes is overdone. Consider the rocketing price of Bitcoin as the best illustration of this hype. I can't help wondering how many people will lose money to snake oil salesmen selling Bitcoin as an investment "that can only go up".
"Your business/industry will be obsolete in a decade"
I always smile when I read these types of headlines from authoritative-sounding consultants who make their living by telling us why our businesses will fail and why we need to pay someone to reshape our companies. They tell us that we need to "future-proof" the business so that we can have a new "roadmap to success" built on a "culture of innovation". Having seen what consultants have been doing to South African parastatals, I prefer to do my own research with my colleagues. Any money that might have been paid to consultants would be better utilised within my business on staff members who have a vested interest in our future. If we succeed over the next few decades, it will not be due to some overpaid, over-tanned person with a Hollywood smile and a fancy suit.
Consider management consulting firms in the 1980s that advised Western businesses to adopt new company management methods based on Japanese corporates because Japanese businesses were rising in prominence on the global stage. The cycle turned, the Japanese economy tanked and Japanese management techniques went out of fashion. I don't think any management consultants repaid their fees to Western firms who failed after trying to remodel themselves in the Japanese way. Naturally, these management consulting firms found different ways to sell their services to the next generation of managers. Decades later, they continue to exist, despite very limited evidence of long-term value being added to their clients.
Tech-driven change can be good for us
I cannot wait for technology to have a greater impact on financial planning. As with all other professional services businesses, we spend a lot of time on issues that detract from our primary responsibility to help our clients make better financial decisions in challenging times. The fitness industry provides a great example of how tech can assist industry professionals, not replace them. Fitness trackers now enable people to monitor themselves during a workout and to upload their exercise records to the cloud where their professional coaches can monitor them and give them personalised training plans for the following week.
They jointly agree on long-term goals and the coach then breaks this into a series of weekly programmes that are designed around the athlete and the goal. Amateur athletes living in remote areas can now access the best coaches who might live on another continent. This makes high-quality coaching more affordable for athletes and enables good coaches to access more clients. The price per hour of coaching might have reduced but everybody wins except for the low-quality coach who is replaced by free basic programmes available on the Internet.
There is no doubt that those who work in the professional services industry (e.g. lawyers, financial planners, investment managers etc.) will need to ensure that they provide an elevated level of expertise combined with excellent interpersonal skills. It is the human touch that will always cause people to engage with other people. Technology will put incompetent people out of business but high-quality operators will probably earn more from a wider range of clients who live in many different cities. I don't think meetings will disappear as a form of client engagement, they might take place via mobile devices and they are certain to be more frequent, shorter and more efficient.
Less time will be spent on mundane information-gathering tasks that will be automated so that more attention can be given to decision-making. Clients will have more control over the monitoring of their current situation and their rate of progress towards goals that have been agreed upon with their advisors. More importantly, advisors will be updated in real-time when events impact their clients so that they can proactively engage with them immediately to ensure that correct decisions are made at the right time. Clients won't care that the monitoring of their finances by their advisors is done automatically. They will derive enormous value from timeous and proactive input from their advisors that is tailored to their needs.
There is a reason why the best professionals in sports like golf and tennis pay lots of money to get the best coaches, fitness trainers and dieticians. It is likely that the professionals already have the technical skills and knowledge to win, however, they still derive value from an objective opinion from an experienced expert who can motivate them to be at their best. Professional services industries like financial planning are no different—our clients will still need someone to help them make smart decisions, avoid bad financial habits and motivate them to achieve their long-term goals.


text:
The Radio Shack ad for Black Friday has landed online and it's packed with Android smartphones deals. Although there are some great buys for Verizon and Sprint, perhaps the most appealing of the offers is a $50 Samsung Galaxy S II for AT&T. There are some free smartphones to be had as well, including the LG Marquee (Sprint) and Samsung Stratosphere (Verizon). Then there's the Velocity Cruz 2GB 7-inch tablet which is only fetching $99 while supplies last.
- LG Marquee (Sprint) w/New 2-Year Select Plan And $10/mo Premium Data Add-On – Free
- Samsung Infuse 4G w/New Or Upgrade 2-Year Plan And $15/mo. Data Pack (AT&T) – Free
- Samsung Stratosphere w/New Or Upgrade 2-Year Plan And $30/mo. Data Pack (Verizon) – Free
- Pantech Breakout (Verizon) – Free
- HTC Evo 3D (Black) (Sprint) – $99.99
- HTC Evo 3D (White) (Sprint) – $99.99
- HTC Evo Design 4G (Sprint) – $49.99
- HTC Wildfire S (Virgin Mobile) – $99.99
- Samsung Galaxy S II w/New Or Upgrade 2-Year Plan And $15/mo. Data Pack (AT&T) – $49.99


text:
Milton Slocum Latham
Biographical Information
In 1872, Latham bought and began renovating a 50-room Menlo Park mansion called Thurlow Lodge as a gift to his bride, only for the estate to burn down before completion. Nevertheless, it was entirely rebuilt in 1873. In 1874 Latham commissioned Carleton Watkins to photograph the huge estate and produce two presentation albums of mammoth plate prints.
Birthday: May 23, 1827
A new chapter is starting; problems are solved through changes in circumstances.
Creative initiative, skill and opportunities for new ventures.
Birthday: May 23, 2020
Guidance on religious matters and the need to find spiritual meaning in life.


text:
April 24 2012
(SPOILER) Vincent Kartheiser on the Pete Campbell in All of Us. Vincent discusses recent events on Mad Men and his character in general.
I never had the issues with Connor that many did, but Kartheiser... he's had some peculiar interviews - particularly about his time on Angel. I accept that not every actor is going to have a good time making my favorite shows, but his attitude has rubbed elbows with disrespectful and that hasn't made me a fan.
This thread has been closed for new comments.
You need to log in to be able to post comments.
About membership.


text:
Do you enjoy kayaking? Then remember to bring along your kayaks because Alligator Creek is literally in Creekside RV Resort's backyard. There is no need to pack up your car and drive to go kayaking. Instead, just walk out the door of your RV. This is a peaceful, lazy creek that transitions from freshwater to salt water and goes all the way to Port Charlotte (with a little effort). Alligator Creek is part of Charlotte Harbor Estuary. If you like to fish, this is the creek to do it in. Every fall as the temperature drop, Alligator Creek loads up with Bass, Tilapia and Blue Gill. So remember your fishing poles too! Alligator Creek provides a great activity for all it's guests, including an RV Rally or group.Guide to Blueway Trails
Scroll through the pictures below to spy a few guests kayaking down Alligator Creek.


text:
'elizabeth park music series'…Beautiful day in Elizabeth Park for the summer music series today..and a happy dog! Thanks for strollin' by! bb >*<
Category Archives: bike trails
Tour de Bikes!
'Tour de Bikes!'…this last Saturday was the 11th year for the 'Tour de Whatcom' bike tour with the proceeds going to charity. The Tour de Whatcom is a beautiful bike tour hitting lots of scenic highlights in our area with at least 500 riders this year. It was my third year as a volunteer parking bikes when they come off the tour and head for some food and drink at Boundary Bay. It's always a fun day! Thanks for ridin' by today! bb >*<
park bench
Larrabee Tree
random bikepics~33
Double Black~trees
'below double black diamond canopy'...last Saturday I was trail-day organizer with WMBC & volunteers..we cut the new trail below 'Double Black Diamond' on a beautiful day & it's an awesome trail! When I was hiking up to the top of it to check it all out..I looked up to see these two views. Thanks for ridin' on in today..and happy mountain biking too! bb >*<


text:
Community, today it is my pleasure to announce the early access release of the Cumulus Linux Network Command Line Utility or NCLU for short(Production release will accompany the release of Cumulus Linux 3.2). This is an amazing tool that helps bridge the gap between network admins and Linux system admins even more. We at Cumulus Networks have always prided ourselves on the power of our product by saying "It's just Linux" but with the release of this utility it starts to become so much more. Take a look at the following and join in the conversation both here and on social media.
Blog post - https://cumulusnetworks.com/blog/cumulus-linux-network-command-line-utlility/
NCLU Overview - https://cumulusnetworks.com/media/resources/product-collateral/Cumulus-Networks-NCLU-Overview.pdf
Look for more information in the upcoming days and join us for one of our upcoming meetups:
Mountain View - https://www.meetup.com/Cumulus-Linux-and-Open-Networking-Bay-Area/events/235624395/
RDU - https://www.meetup.com/RTP-Cumulus-Linux-Open-Networking-Meetup/events/235624375/


text:
Planning Strategy for Rural Northern Ireland
Regional Planning Policies: Policy CO 1: The Undeveloped Coast
|Policy CO 1 The Undeveloped Coast
This policy is superseded by PPS 16 Tourism (insofar as it relates to tourism development or the protection of tourism assets from inappropriate development).
To conserve the natural character and landscape of the undeveloped coast.
It has long been recognised that the Northern Ireland coastline with its diversity of landscapes and habitats, some of outstanding quality, is a very important but non-renewable resource. Already much of the coast has been designated within Areas of Outstanding Natural Beauty, Areas of Special Scientific Interest, Nature Reserves or falls within existing rural policy areas. The effect of development on both wildlife and the beauty of the landscape can be serious and widespread. There are few types of development which require a coastal location and the undeveloped coast will rarely be an appropriate location for new development.
The undeveloped coastal zone will therefore be designated as a Countryside Policy Area in relevant development plans. It shall be taken to include those areas directly related to the coastline and including river estuaries. The shoreline of Strangford Lough is included within the definition of the coast. Certain stretches of shoreline of inland lakes and loughs may also be designated as a Countryside Policy Area. Such designations will be set out in the relevant area plan and will be based on the Countryside Assessment for the particular area.
Within the coastal Countryside Policy Area the Department will apply the policies as set out in the Green Belt and Countryside Policy Areas section. However, greater emphasis will be placed on the visual impact of proposals on the coastal zone. In general development will only be permitted where there is a clear site specific need.
Certain parts of the coast are, for a variety of reasons, of such unique quality that it would be in the public interest to restrict all development. This policy will only be applied in exceptional circumstances and such areas will be identified in development plans.
Particular attention will be paid to the maintenance of public views to the coast.
Certain developments require a coastal location - examples include ports and marinas, industries which require a location near a port, certain tourist and recreational projects and the energy generation industry. In dealing with proposals for this type of development the Department will carefully assess the need for such a proposal, its effect on the local or regional economy and potential impacts on the environment - see Policy PSU 2. Such developments, where necessary, will normally be located within existing urban areas or within areas zoned for such use within the relevant area plan. Exceptionally, development may be permitted on the undeveloped coast in the following circumstances:
Applications for major developments on the coast may be required to be accompanied by an environmental statement.
Regard will be paid to the visual and physical impact of coastal protection schemes, particularly on the undeveloped coastline.
Where development is approved within the undeveloped coastal zone, conditions may be imposed to minimise any adverse impact on the environment. In particular conditions will be used to:
Development will not normally be permitted in areas known to be at serious risk from flooding, coastal erosion or land instability. New development will generally not be acceptable where it would require the provision of expensive engineering works to protect the development from erosion or coastal flooding - see Policy PSU 10.
Where it is considered necessary the location of major risk areas may be indicated in the relevant area plan.


text:
SEOUL – South Korean President Park Geun-hye on Friday appointed a new prime minister in an apparent bid to bolster her sagging approval ratings, hit by a scandal involving her aides.
Park named Lee One-koo, parliamentary floor leader of the ruling Saenuri Party, to replace Chung Hong-won as prime minister, the presidential Blue House said in a press statement.
But she retained her embattled chief of presidential staff Kim Ki-choon, who faces a storm of criticism over the reported power struggle among presidential aides that has gripped the headlines for months, with allegations they wielded undue influence.
Park's approval rating has fallen sharply this month, plunging from 43 per cent on January 9 to an all-time low of 34 per cent on Thursday, posing a growing threat to the government's drive to resuscitate the country's sluggish economy.
The decline in her popularity accelerated after she rejected calls from critics to let go of three long-time aides accused of monopolising access to the president and interfering with government personnel changes.
Park has denied the allegations, however Friday's statement said that the official roles of the three aides will now be curtailed.
Park's support base has also been undermined by a recent public backlash against changes in tax codes that apparently resulted in more levies on the middle class.
She faces mounting attacks that her government has idled away two years of its five-year term as the country is dogged by a slowing economy, growing gaps between the rich and the poor, high youth unemployment and lingering tensions in Korea Peninsula. — AFP


text:
PJ LIbrary
Free monthly children's books or CDs to enrich and nurture Jewish family relationships. Sign up today!
The Federation's Bronfman Family Jewish Community Center offers a variety of ongoing programs, special events, and a colorful playroom with a children's library.
Join us for an upcoming class or event!
For more information contact JFS Director, Ruth Steinberg, or call (805) 957-1116 x123.
Mondays • 4:15-5:15 pm • Free! • with Louise Palanker
Learn what it takes to be a comedian.


text:
Hi, Kemar, and welcome to the forum! You will find a lot of information and support here.
Have you seen a hepatologist (liver specialist) yet? I would recommend it, as anyone with chronic liver disease should be under the care of one. What led to your diagnosis? Were you having symptoms? Are you feeling fatigued and dragged out? Did you have a biopsy? I suspect you have had one.
You are doing the right things thus far. The fact is, you may not be able to return to full time work. I was diagnosed with hep C in '93, though I'd been having fatigue since '91, and never again worked full time after that. Until I received SSD in '05, I worked P/T, with decreasing hours each year. I also have cirrhosis, though a stage has never been mentioned.
Are you continuing to be covered under your medical insurance while you are on medical leave? If so, get as much done as you possibly can while you have insurance.
As you may know, there is no cure for cirrhosis, but there are things we can do to slow down the disease--which you now appear to be doing.
If you haven't read the folder, Hepatitis Resources, at the top of the page, you might want to do so. There's a lot of information in there.
If you have any questions, just ask away and someone should be able to help you.
Post Edited (kemar23) : 1/25/2010 9:22:17 PM (GMT-7)
Kemar, are you going through menopause? I'm thinking that might be the cause of your nigh sweats. I never did have hot flashes, but did have night sweats until I went on hormones (was immediately taken off them when I developed liver cancer.)
Are you on diuretics for the edema? What about Lactulose for the confusion? High ammonia levels can go to the brain and cause those symptoms.
If you have not purchased long term disability insurance, you may not be able to get it now since you have a pre-existing condition. However, you might want to ask your hepatologist if he thinks you should apply for Social Security Disability now. You might be able to stabilize your illness, but it's not likely to get much better. It takes time to be approved for SSD and you don't want to be stuck at some point with no income. It took me 2 yrs. to be approved for SSD, and it was basically for a different medical problem.
Kemar, if you have Long Term Disability, there may be no need to apply for SSD just yet. Read your policy closely, though, looking for any fine print.
With the changes you have made, it's possible you will be able to return to work for a period of time. Your body will let you know.
One thing you should be aware of (and probably are, if you've read many of the posts here) is that if you are referred for a transplant down the road, it's possible that they may require 6 mos. of AA meetings or alcohol counseling. Though you seemed to be a moderate drinker in the past, they would want to give a new liver every possible chance. The more time that elapses between your last drink and the time when you may need a transplant, the less of an issue this becomes. I was already in AA and had been sober 7 yrs. at the time of my hep C diagnosis, so it was never an issue. Also, the hep C was caused by drug abuse in the 60s and I had been free from hard drugs at the time of diagnosis for 25 yrs., and free from recreational drugs for 7 yrs.
Continue to take care of yourself and to become educated on liver disease. Those are the best things that you can do for yourself. I'm also glad to hear that you have a good support system.


text:
I enrolled in a training course. Where can I find my invoice?
- Any Training Labs
- Any Vagrant versions
- Any Operating Systems
- An invoice is auto-generated and sent to your mailbox when you registered the course. Please double check your spam folder if you couldn't find it.
- If you want your company name added to the invoice, please create a support request and provide the company name. We will send you an email when the new invoice is ready.


text:
Hi Everyone! I won't be able to post for a while as my laptop turned to a lump of metal my cat likes to lay on. It just takes too long for me to type with just one thumb on my phone. This will be a short one.
I've been totally isolating myself for reasons beyond my control. My sleep is terrible; it's now after 6 in the morning and I'm still awake although I think my eyes might have some sandman sprinkles finally happening. Anyway. I want to get the hell out of here later in the day and hope to visit my fella who is recovering from surgery.
I'll attempt to write again soon. Have patience with me.
Yours truly….


text:
So, I mentioned a while back that I won a Hackathon and my reward is going with my team to Plano, Texas to meet some AT&T executives. I emailed the only other woman going asking what she thought appropriate attire was and I'm still confused. Clothes are confusing you guys.
I'm going to be there for 3 days, and I asked her if I needed to buy suits and if so how many would I need (like if we're only going to meet the execs on one day, it would make sense to be casual the other two). She said:
In general business casual was recommended – nice pants and blouse, but that at the Foundry, jeans and the feminine version of a polo shirt is commonplace.
I don't wear jeans or polo shirts. This seems like an instance of dressing like the men do as opposed to actually creating your own style within the constraints, and I'm not sure how my style fits in. I don't dress badly, in ripped jeans and printed t-shirts, but my usual outfit is something like this:
Or this:
I have no idea if these are the equivalent of "jeans and feminine polo shirt". I don't want to go out and buy clothing I will never wear again just because women in the Foundry dress like dudes so even though my clothing is nice, it's too feminine for them. Maybe I should just get business casual clothing for all 3 days and call it a day. :(


text:
Checkpoint friendly 17'' laptop messenger bag. Back zipped compartment holds up to 17'' laptops and also has a separate Velcro pocket. Open main compartment includes a dedicated zipped nylex-lined padded iPad pocket. Protective flap with zipped front pocket that includes an organiser panel and earbud port access. Deluxe organiser and additional zipped pocket under flap. Two side mesh pockets. Unique hidden grab handle and adjustable padded shoulder strap with non-slip pad. Back panel designed to slip over trolley handles. 600D Polyester.
Colours Available: On Request
Priced based on 100 units


text:
Gov tasks DOC with finding what is local 'living wage'
Gov. Lolo Matalasi Moliga has directed the Commerce Department to come up with a "living wage" for American Samoa workers and hopes this data will convince the federal government to halt for American Samoa the federally mandated minimum wage law.
American Samoa's next minimum wage hike is scheduled for Sept. 30, 2015 and the Lolo Administration, Congressman Faleomavaega Eni and others are out to convince Congress to halt the escalating wage hikes, which were included in a 2007 federal law.
Last week, Faleomavaega's office informed Lolo that the next wage hike is set for 2015 and that the U.S. Government Accountability Office— the investigative arm of the U.S. Congress— is scheduled to release in April this year its report on the impact of the federally mandated wages for America Samoa.
"Based on the GAO findings, Congress will revisit the issue," Faleomavaega wrote. (A two-member GAO team was in the territory last year to conduct follow up interviews with the government and the private sector for their report)
During his address to the Fono last week Monday, the governor said the Department of Commerce has been instructed to prepare ASG's justification package requesting Congress to "permanently remove" American Samoa from the automatic application of federal minimum wages.
(The federal application is automatically halted once it reaches the federal minimum wage that currently is $7.25 per hour, however a bill in the U.S. Senate proposed by Tom Harkin (D-IA) would bump the minimum wage to $10.10 an hour and politicians and lobbyists are lining up to fight on both sides of the issue. Samoa News is unaware at this time whether or not the current law has a provision for raising American Samoa's automatic application when and if a new federal minimum wage goes into effect.)
DOC " will articulate the Territory's position to the Congress that the automatic application of federal minimum wages will continue to create economic havoc and severely thwart our struggles to become economically self-sustaining," Lolo said.
Lolo then revealed that the "centerpiece of our minimum wage justification package is the presentation of a locally developed 'Living Wage' based on prevailing economic conditions." Additionally, determining the "Living Wage" will "allay Congress's fear that our minimum wage does not afford our people the ability to cover basic living needs."
According to the governor, DOC has been directed to determine a "Living Wage" for American Samoa by the end of March for examination by all stakeholders prior to finalization and submission to relevant federal agencies and Congress.
"This will provide sufficient time for consideration of our request" prior to the next wage hike, he said.
Responding to Samoa News inquiries for an explanation about a "Living Wage", DOC director Keniseli Lafaele first pointed out that determination of a 'living wage' in the territory is a work in progress at the DOC.
"Let me start out by stating what it means in developed or 'rich' countries like the US, the United Kingdom, New Zealand or Australia," he said.
"In these countries, there's a 'revolution' of sorts to nudge governments or employers to pay 'living wages' rather than adhering to 'minimum wage' laws as the gap between the rich and the poor widens.
"A living wage is one that meets the basic needs to maintain a decent standard of living within a community thus is generally higher than the minimum wage," he said.
Lafaele pointed out that American Samoa is a US Territory but not in the same economic status as the U.S and the territory has an income, a Gross Domestic Product — per capita— of about $8,000 whereas that of the US is about $50,000 per capita.
"Yet, the territorial minimum wage is tied to the US minimum wage law, something that does not make sense at all," he emphasized.
"In the governor's quest to resolve this matter once and for all with the federal government," said Lafaele, "the governor has tasked DOC to research and arrive at a locally determined living wage that our territorial economy can sustain, yet provide a decent living standard for our people within our communities."
"We are using data from the 2005 Household Income and Expenditure Survey (HIES), projections, and cost of living [the project]," he said. "A Living wage is estimated to cover at least the bare minimum subsistence wage for an average size American Samoan family and be below the current US minimum wage schedules."
"Living wage in the American Samoa context is different from what the term is known in 'rich' countries in that we're trying to 'survive' the adverse effects of the minimum wage law of the most powerful and wealthiest country in the world that's being applied to a blip of an economy in the South Pacific," he said. "Once complete, we will take it out to the community in the form of public hearings."
The Massachusetts Institute of Technology (MIT) says that in many American communities, families working in low-wage jobs make insufficient income to live locally given the local cost of living. Recently, in a number of high-cost communities, community organizers and citizens have successfully argued that the prevailing wage offered by the public sector and key businesses should reflect a wage rate required to meet minimum standards of living, or the 'living wage', according to its website.
MIT also provides the "Living Wage Calculator" to estimate the cost of living in communities and regions - broken down by states and counties (but no territories). For Honolulu, it says the 'living wage' for one-adult is $12.91 yet the minimum wage is $7.25 an hour. It explains that the living wage calculation is based on the hourly rate that an individual must earn to support their family, if they are the sole provider and working full-time (2080 hours per year).


text:
CRS-4000 Common Rail System Tester
CRS-4000 Common Rail System Tester is a highly cost-effective, modular designed equipment to test all kinds of diesel common rail fuel injection systems.
CR Injector Drivers:
6 solenoid injectors
High voltage for Bosch, Denso injectors
Low voltage for Delphi injectors
6 piezoelectric injectors, made by Siemens and Bosch (optional module)
Short circuit protection for both solenoid and piezo injector drivers
CR Pump Drivers:
Multiple independent PWM (Pulse Width Modulation) output channels to drive pump solenoids
¡ö Testing pumps with single regulation valve
Bosch CP1/CP2/CP3
Delphi CRSP
Denso HP3/HP4
Testing Siemens DCP pump with two regulation valves
Drive 3 DRVs for testing pump capability
2 special output channels synchronous with pump speed to drive the two control solenoids on Denso HP0 /ECD-U2pump (optional module)
Fuel Rail Pressure Sensor
Pre-calibrated data for Bosch, Delphi, Denso pressure sensors
Automatic (close-loop )rail pressure control
Software based over-pressure protection
User Interface
Small key pad
Large LCD screen
One year manufacture warranty
Injector and pump test procedure and database, off-line
DRV adaptor for pump flow rate test (Optional)
Rich accessories
Part NumbersShow Details | Hide Details
1 line item - Click on icon for more information
|©Copyright 1998-2020
All World, LLC
|Terms Of Service | Privacy Policy
|NOTICE: All World, LLC is a venue for companies wishing to buy or sell their surplus auto parts inventories. Names, brands and products named on these pages have registered trademarks belonging to their respective owners. Representation of inventories on these pages is the responsibility of the listing companies.


text:
Once upon a time ... there was a king, I think the king was named Wu (or something like that it was a long time ago now) and this king was king because while he had only one eye, all else in the land were blind.you know the gig, in the land of the blind the One Eyed man is king ...
He had a son (as Kings often do), who he named Wang. Sadly Wang was born blind, just as was everyone else in the Kingdom (but only Wu knew). Wang grew up envious of the power of his father and noting that all others were blind arranged in a Machiavellian way to have his father removed from this world (after all, who would see?) so that he, Wang could be King.
While his father led with his peculiar one eye'd vision Wang led by convincing the others that (like his father) he could see and know. Since all the others were blind, they could not see Wang was actually blind too, so they happily followed him.
Much like the people from London are Londoners the people from the Kingdom of Wang can also be thought of as Wangers. To this day Wang the King (in some languages this is abbreviated to Wanking) remains the King of domains of the blind such as the Internet.
Panasonic I suspect know their market well, and having myself participated in the discussions of camera gear for some years I know that many posters are from the Kingdom of Wang; I think Panasonic know this too.
I was interested to read that they had released a new version of their classic (but over priced) 20mm. I quickly toddled over to a major online reseller to see the prices. A screen grab is below and shows that the new lens is had for the bargain price of just $79 more ... (not less as you may expect)
So, were there any changes to the lens?
Did it now have OIS included? - nope,
was there a changed optical design? nope
According to the Panasonic site the main difference is:
High Class design increases the joy of ownership and further enhances LUMIX G cameras.The joy of having it in your hand ... no kidding ... see for yourself from this screen grab from the Panasonic site on the new lens
Oh Kay ... so do they throw in a years supply of KY and some tissues?
The old lens page is almost identical, but of course without the appeal to the Wangers:
I can hear somone calling
Ok ... enough with the sarcasm ... they must have improved it.
Well sorry, but it seems not ... nothing added at all, in fact it seems that according to DXO things are actually slightly worse in optical performance than earlier. Also, production seems to have moved from Japan to China to keep production costs down ... I mean to ensure higher joy of ownership.
Great ... so all this new lens has in its favor after the upgrade is an appeal to how it feels in your hand. Mmmm ... look and feel ... Its a got to be a compelling buy to wangers now.
Being well and truly sick of the Wangers telling me how well priced the original lens was citing such compelling reasons as
*other 20mm lenses are more expensive
* its so cool looking
* its so fast
I tire of pointing out that:
20mm is not wide on 4/3, its comparable to a 50mm on full frame.
A 50mm AutoFocus lens of similar fstop from Canon or Nikon will cost you about $100 and be a harder lens to make because it covers a greater area.
Like Duh ... that's why MF and LF lenses are so expensive, because they have to cover a greater area.
Now, before you argue, if you are unable to grasp this point, go look at reviews of Panasonics fine LX 7 camera which has a beautiful zoom lens and the entire camera costs with a lens about what this new 20mm lens costs.
I guess that its not hard to tell that I'm disappointed with the direction of m4/3. I just wish some one else out there could see.
So the king is dead ... long live King Wang
All hail the king ... where is he again?


text:
The story of ChinaliPosted by Labels: Malabar - Portuguese
and revisiting Dom Pedro's exploits
We talked about the Kunhali Marakars, we discussed about the Chinese presence in Calicut and the nearby ports, we talked about their relationship with the Zamorin's, but lurking in the background is an interesting character, about whom some mentions have been made by historians of the past and most recently Jonathan Gil Harris, in his new book on firangis.
After the Portuguese had established a settlement in Kochi and taken over Goa, their next step was to conquer the spice islands of the Mollucas. Some years ago, I had written about Magellan's trip to those islands, that article would lend good perspective to the Melaka or Malacca history.
Orang Laut a fishing village, grew into a minor port after Parameshwara the king of Singapura fled to the region. Soon the islands prospered and the port became an important trading destination, getting the notice of the powerful Ming kings in China. The Yongle Emperor 1402 till 1424, sent his envoy named Yin Qing to Malacca in 1405 and this visit paved the way to trading relations between Malacca and China. After this Chinese merchants began calling at the port of Malacca regularly and were among the first traders to set up bases here. In 1411, Zheng He visited Malacca and it is said that Parameshwara went back with him to pay homage to the Yongle emperor.
Later the administration changed, so also their religion after Islam was incorporated by the ruler and his subjects. The port teemed with multiple nationalities, and some 80 languages were spoken there. The rich port caught the imagination of the Portuguese and Tome Pires wrote - Whoever is lord of Malacca shall have his hands on the throat of Venice. As a major trading port, Malacca attracted many Muslim traders from various part of the world, quite a few venturing there after a stopover in Malabar. In April 1511, Albuquerque sailed from Goa to Malacca with a force of some 1200 men and many ships. Malacca fell on 24 August 1511. Typical of the Portuguese practices of the time, many of the Muslims were massacred or sold into slavery. Later St Xavier moved in to carry out evangelization efforts, after his successes at Tuticorin.
But our topic is all about a young Muslim Chinese lad from Malacca, who was perhaps picked up
|Marakkar Kotta
Decouto mentions Chinale and provides background circa 1599 when Kunhali was finally captured by the Portuguese - Last of all came Kunhali with a black kerchief on his head, and a sword in his hand with the point lowered. He was at that time a man of fifty, of middle height, muscular and broad-shouldered. He walked between three of his chief Moors. One of these was Chinale, a Chinese, who had been a servant at Malacca, and said to have been the captive of a Portuguese, taken as a boy from a fusta, and afterwards brought to Kunhali, who conceived such an affection for him that he trusted him with everything".
We can infer from the date that the higher likelihood was for Chinali to have been taken from Malacca, for most of the Chinese may have left Calicut around the 1440's. But to get to the meat of the story, you have to read Pyrard Laval's notes.
Chinali was a fusta sailor (a cruising galley which operated in shallow waters, a small boat with a sail and some 12-18 rowers), he was a slave who was in the Portuguese employ, and that information leads us to believe that he was a Muslim of Chinese origin working for some Arab fusta owner in Melaka.
Pyrard records thus - One of these was Chinale, a Chinese, who had been a servant at Malacca, and said to have been the captive of a Portuguese, taken as a boy from a fusta, and afterwards brought to Kunhili, who conceived such an affection for him that he trusted him with everything. He was the greatest exponent of the Moorish superstition and enemy of the Christians in all Malabar, and for those taken captive at sea and brought thither he invented the most exquisite kinds of torture when he martyred them. Historians agree that Laval and Decouto were too lavish with these negative opinions of those against the Portuguese, so the opinion that he was some barbaric torturer may be disregarded, but we can conclude that he certainly harbored no affection for his previous Portuguese owners.
The lad grew up in Malabar – Kottakkal area where Kunhali operated and soon rose to become Kunhali's trusted man, sharing many an exploit. The battles between the Portuguese and the sailors of Kunhali have been recorded and retold on many occasions. The battle at Chalium in 1571 forced the Portuguese out of their main fort in Malabar.
Kunhali IV who took over in 1585 fortified their Kottakkal garrison and waged an even determined war against the Portuguese. The peace treaty signed by the Zamorin with the Portuguese was soon to become a major source of trouble for this otherwise troubled balance of powers. The Portuguese pushed the Zamorin and the Kunhali retaliated by infuriating the Zamorin further. As the situation worsened, the Portuguese pounced and after defeat in the first foray, triumphed in the second one during 1599. Furtado forced the Kunhali to surrender and they were taken by the Portuguese. As Kunhali is captured, "A tumult now arose among the Nairs, which the Samouri with difficulty suppressed. In the midst of it, Chinale and Cotiale (Kuttiali), the pirate-chiefs nephew, and the other captains, attempted to escape, but were seized and manacled by the Portuguese soldiery."
They were all taken away to Goa, put into the state prison for a few days and interrogated with Decouto present for he mentions that they talked about losses and that some 500 from the Portuguese forces were killed. Kunhali was then ceremoniously hung (while one writer mentions he was hung, others state he was beheaded with a special French style guillotine) to death and his salted head exhibited to the public in Goa and Cannanore.
After some days Chinale was brought forth to share the fate of his leader. As the pious historian puts it, "a better lot awaited him," inasmuch as, before his execution, he yielded to the persuasion of the Fathers and became a Christian, and was baptized by the name of Bartholomew. After this ceremony, at which he "shewed pleasure and good will, he was conveyed to the scaffold, accompanied by the Holy Misericordia, and by the orphan children who were praying to God for him ; and his body was buried in consecrated ground."
Kunhali's nephew, and all the rest of the forty prisoners given over by the Samorin, some others of whom became Christians, were likewise put to death, "and not one that was taken escaped." So did the governor and rabble go hand in hand in murder and breach of faith," is the final comment of Friar y Souza.
It is also interesting to note that Furtado himself had a Chinese man as his confidential secretary. Researchers like CR Boxer have stated that many Chinese children were picked up by native pimps and sold to the Portuguese for 12-15 taels apiece.
Why did nephew Ali Marakkar get pardoned while Chinali got killed? In fact all 40 were hung, and many of them had converted with the hope of pardon. It is possible that this was due to the terror exhibited by Chinali in the past when he butchered any Portuguese he captured.
Let us now take a look at the life of Dom Pedro Rodriguez a.k.a. Ali Marakkar. We do know that Furtado himself captured the boy when he was 13, during a battle off Cardiva in the Coromandel Coast looking for, perhaps around 1590 or so. Pyrard records having seen him in 1608, then 30 years old and introducing himself as a Spaniard Dom Pedro, not a Portuguese and married to a Portuguese orfaa or orphan. This young fella decided that he no longer wanted to be on the Portuguese side one fine day and relocated to Calicut.
Soon he gathered a number of followers and acquired 5 paros and sailed back to the place where he was captured, the straits between Ceylon and the Cape at Comorin. That he established contacts with the Dutch is rumored, but he certainly proved a terrible thorn from then on in the Portuguese flesh, plundering their ships.
Danvers outlines his fearless exploits - On the Malabar coast, Dom Pedro, a cousin of the Kunhale who was executed at Goa, after having embraced the Citholic religion, fled from that city, and taking command of five paraos, he captured several Portuguese ships, seriously interfered with trade, and took possession of the islands of Do las Vacas and Tristao Golayo. Dom Constantino de Sa sent out a force from Colombo, to put a stop to this man's aggressions, consisting of forty galliots, which joined eighteen other smaller vessels at Manar. These proceeded, under the command of Vitorio de Abreu, to the island of Golayo, where Abreu was informed by two blacks he found there that the five paraos had gone to some place nearby for ammunition, and that before they returned he might possess himself of goods to the value of 60,000 ducats that had been left there in a house by Dom Pedro. He, however, doubting the truth of this information, took no action in the matter, but waited for the return of the paraos, which he engaged, but was defeated, losing twelve of the eighteen small vessels and 300 men killed, besides several who were taken prisoners, of whom he himself was one.
Dom Pedro shortly afterwards attacked the Portuguese merchant fleet, which was under convoy of a squadron, and took one of the vessels almost without opposition. The merchants of Nagapatnam desired the captains of the convoy to recover the ship, but they refused to make the attempt. A Spanish fly boat, however, happening to pass by just then, these merchants made a similar request to its captain, and he complying, retook it without difficulty.
The Portuguese were hard pressed and due to a lack of funds, suffered these attacks silently. By 1619 Ali Marakkar had surpassed all his Kunhali predecessors in not only destroying ships but also hundreds of Portuguese soldiers, with just his 5 paros, a lot of bravery and some merry men. Records state that Dom Pedro – Ali Marakkar settled down further south in the Maldives islands with his booty. You may recall that the Maldives was always a transshipment point for the marakkar businessmen of Cochin and Cannanore
Pius Malekandathil explains - Mappila and Marakkar merchants of Cannanore initially under the leadership of Mamale (Muhammad Ali) Marakkar and later under Poca Amame (Pokar Ahamad), Pocarallee (Pokar Ali) also started diverting commodities to Red Sea ports evading the control systems of the Portuguese. They used to transship cargo first to Maldives, from where it was further sent along with the wares coming from South East Asia through the straits of Karaidu and Haddumati to the ports of Red Sea, controlled by the Ottomans. The possession of bases outside Portuguese control in fact enabled the Muslims of Calicut and Cannanore to join hands to evade the Portuguese control systems and to divert commodities to the traditional Red Sea- Venice route much more effectively
Perhaps Dom Pedro's story is even more important in context with the Portuguese in Malabar, but is hardly known or retold, and details of his later days in Maldives is unknown, a seed for future research….
Furtado for all his ruthlessness during the 30 years spent in India, and a tenure in Melaka, was recommended for the position of Viceroy at Goa, but before a decision was taken, decided to return to Lisbon as the commander of an armada laden with pepper and spices. We note from Fr Y Souza and the French doctor Jean Moquet who had come in some years earlier and later attached himself to Furtado as arborist and apothecary that some time before the voyage had started, Furtado became ill with spleen and liver ailments and soon died a horrible death, even after attempts of revival by Moquet. It is rumored that he was poisoned, but Souza opines that he died of jaundice.
The First Firangis- Jonathan Gil Harris
Essays in Goan History – Teotonio R de Souza, (Kunhalis Naval Challenge – RRS Chauhan)
Indian Pirates: From the Earliest Times to the Present Day - Rajaram Narayan Saletore
Da Asia de João de Barros e de Diogo de Couto, Volume 23
Criminality and Legitimization in Seawaters: A Study on the Pirates of Malabar during the Age of European Commercial Expansion (1500-1800) - Pius Malekandathil
Who are the Chinna Kribala of Calicut? Were they the remnants of the Chinese at Calicut? William Taylor feels that they came by sea and were probably of Chinese origin. But he also infers that they could be Malay. Perhaps one of those half castes became Marakkar's confidante – Chinali, and we could also infer that many of them settled down at Calicut which was Muslim friendly compared to the Melaka after its capture by the Portuguese. Perhaps they came even earlier for trade.


text:
|Photo by Wisconsin Vegetable Gardener
The Wisconsin Vegetable Gardener Digital Magazine is created and produced in house by a small support staff. This magazine will be released every 4 months with the exception of a special Tomato-lovers Edition that will be available in April. The magazine includes organic gardening tips, re-purposing ideas, simple home living concepts, home canning and food preservation advice and recipes for better living.
Joey and Holly Baird are the sole writers of the magazine at this time, but they may feature guest writers in the future. The magazine is available as a Free Download in PDF or eBook format for your reading pleasure.
About the Authors:
The Wisconsin Vegetable Gardener. They are a married couple living in southeastern Wisconsin, just outside of Milwaukee. They produce videos on YouTube about how to grow your own food organically, reusing found items (or items you may just throw away), what to do with the food you grow, home canning and simple home living. Along with traditional ground gardening they also grow indoors year-round using up and coming methods along with winter growing in cold frames and low tunnels.
Joey and Holly's goal through their videos and social media pages is to show the average person how easy it is to grow and store food, and reuse everyday items. Their motto is "for the average gardener, simple home living, and using what you already have." Joey and Holly enjoy speaking at garden expos throughout the Midwest. Holly is also an award winning home canner with a handful of ribbons from the Wisconsin State Fair including a Best of Show award for her home canning talents.


text:
Est. 1990
Copyright © 2015 alpha & omega DESIGN. All rights reserved.
about us I clients I awards I services I getting started I contact us I gallery I video I photography I web I print I youtube I Linkedin I Flickr
For 29 yrs. our agency has been providing Houston Business Advertising Photography, Houston Commercial Photography, Houston Tx Photographers
Industrial Photography, Professional Photographers, Commercial Photographer as an advertising firm in the Houston, Katy, TX area.
site map
more information


text:
SOPA – a New Term That Have Made People Wondering
The term SOPA is now the new crazy in the internet world. Almost every other person is wondering what this term means and what this is all about. In fact, SOPA or Stop Online Piracy Act is a bill that has been introduced by Lamar Smith, a representative and some other co sponsors of a group of 12 people. If this bill is passed, it will actually provide extended power or authority to the law enforcement division in the United States and also to the people who has the copyrights by now.
What SOPA Would Bring In:
When the bill will be on effect, the department of justice in the United States and the holders of the copyright will be able to case files and sue the websites that facilitate or will facilitate the distribution or sharing of contents or materials that are copyrighted. Since any one with the copyright holding documents can seek for court orders, this might create a lot of chaos in the wide world web. The payment processor companies like PayPal or Skrill might be forced not to continue business with companies that had record on copyright infringement, all the online advertising agencies might have to be really careful while selecting the advertisers and need to make sure none of them are related to any sort of illegal distribution of copyrighted materials. Even the search engines might be ordered to stop linking to those websites and the Internet service providers will be asked to block the access to such websites.
What Will Be The Punishment Against Infringement?
Along with many other stuffs, even the un authorized streaming or sharing of copyrighted contents will be considered as a crime according to this new bill and the implied punishment will be like five years of prison sentence for sharing or streaming of ten movies or music pieces over a period of six months. Besides, this law also allows the Internet services to take any action they want to take against the websites dedicated for copyright infringement and this also creates a door of opportunity for the copyright holders to create false allegation against any other website.
Debates on SOPA:
The supporters of the bill want to promote this by claiming that this bill will protect the interest of the intellectual property and the associated industry. And this will result in savings of revenue and jobs in those sectors. However, the opponent of this bill assumes that under the mask of the protection this law will in fact cripple the use of internet and also create obstacle for the freedom of speech and thus will infringe the First Amendment rights in the United States.
However, the debate is still just heating up as both the supporters and the opponents of the bill. The supporters says that this law will enable the revenue generation and revenue stream flowing to the American innovators for their own creations will stop the foreign counterfeits to stop misbranding or selling unauthorized goods. And on the other hand, the opponents says that this law will also create a chaotic response as other governments will also start to put ban on America's products or take action against many medias like American newspapers or TV shows or other electronic products to enter in their market.
Another huge impact would be on the revenues of the internet based application worldwide. Specially the websites that allows users contents on their websites like Face Book, You Tube, Flickr and many others as the users will not be able to even share their favorite music, movies or photos that they found intriguing and thus the traffic in those websites will decrease and at the same time even these websites can be sued for their facilitation of spreading such copyrighted contents.
It is not yet sure whether the copyright act in the United States will work at all in the last or whether the law will get even stricter. Until the bill is passed or rejected it is a tension creating subject among the internet users and the web entrepreneurs as this bill is going to affect the way of internet usage and the spread of Internet based application at a large scale.


text:
Our independent agency provides health insurance in Florida to individuals and families. We offer plans direct from carriers such as Aetna, Anthem Blue Cross & Blue Shield, Humana, United Healthcare and others.
We serve all of FL and can help you stay compliant with the Affordable Care Act. We have placed online quoting and enrollment software below where you can enroll direct – at no additional cost. We can help with enrollment both on and off the federal exchange.


text: Sign up for airfare alerts now to find affordable flights for Thanksgiving and Christmas. By Cameron Huddleston, Former Online Editor August 27, 2010 Thanksgiving and Christmas seem so far away -- it's not even Labor Day, after all. But now is the time to book flights for holiday travel if you want to have any money left over to buy a turkey or gifts. An easy way to find airfare deals without spending hours scouring the Web is to sign up for e-mail alerts from airlines and travel sites. The more alerts you sign up for, the better, says George Hobica, founder of Airfarewatchdog.com. At Airfarewatchdog.com, you can sign up for alerts on fares on flights from particular cities, to cities or between two cities. It's the only site that includes fares on Southwest and Allegiant Airlines. Sponsored Content At Yapta.com, you can sign up to receive alerts when prices drop on flights to a particular city on certain dates. You also can get alerts when the price of your airline ticket drops below what you paid and whether you can get a refund. Advertisement Tripadvisor.com sends alerts when fares drop on the route of your choosing. You'll receive an alert when the price drops by a certain dollar amount (say, $25) or below a certain level. Travelocity's FareWatcher Plus will let you choose up to ten destinations and will notify you when there are price changes or special offers on fares. Orbitz's DealDetector lets you set a price for a flight to a particular destination and will alert you when it finds a match. You can even narrow the search to your preferred airlines. Expedia.com only lets you enter a departure city and sends alerts on fare deals from that city. (The alert sign-up is on the lower left-hand side of the Deals & Offers page.) Advertisement Kayak.com lets you sign up to receive deal alerts on flights from your home airport. Another way to find deals is to sign up for Twitter feeds. Listen to Kiplinger's Stacy Rapacon and SmarterTravel.com's Anne Banas discuss on this podcast which feeds are best to follow. Follow me on Twitter


text:
RTÉ 2fm
RTÉ 2fm is proud to announce that from 6 June, the station is putting its green cape on as it goes football crazy for the forthcoming UEFA EURO 2012 finals.
2fm is the Official UEFA Euro 2012 Radio Station and will be broadcasting all the Irish matches live from the heart of the action every day in Poland.
Hector Ó hEochagain and the new-look 2fm Roadcaster are travelling to Poznan and Gdansk where they will broadcast Breakfast With Hector On Tour In Poland, live everyday with the travelling army of Irish fans.
Hector and his green, white and orange brigade will bring all the tales and the craic live to listeners at home. Paddy McKenna will report everyday from the campervans and the tents as all the 2fm daily shows keep up with the action in Poland and the chat at home.
Saturday and Sunday will see 2fm's weekend sports and music show Ballbusters tracking the action in their own inimitable style, and Paddy McKenna will co-host Weekenders on Saturday and Sunday afternoons from the Fanzones in Poland, with his co-host Ruth Scott back in Dublin.
While in Poznan and Gdansk, the 2fm team will be blogging, tweeting, and filming and you can stay up-to-date on Twitter @rte2fm, on Facebook at 2fmOfficial and on a special UEFA Euro 2012 TM section on www.2fm.ie And you never know, the Irish might even have to travel further east after June 18. If we do, 2fm will be there and will broadcast the semi finals and final.
Gabriel Egan and Eoin Hand will be your 2fm commentators for the three live Irish matches, with presenter Damien O'Meara joined in-studio by experts Kenny Cunningham and Richie Sadlier.
The matches will be followed by special 2fm Ballbuster reaction programmes, where everyone will get to have their say on the proceedings.
RTÉ Radio 1
EURO 2012 coverage on RTÉ Radio 1 will see commentators Gabriel Egan and Eoin Hand deliver live reports, analysis and updates from all of Ireland's games throughout the competition. Morning Ireland,
The John Murray Show, Today with Pat Kenny, Mooney and Drivetime will all feature regular reports while EURO 2012 will form an integral part of Sport at 7, Saturday Sport and Sunday Sport's output.
In addition The John Murray Show and Today with Pat Kenny will be featuring special, dedicated Euro 2012 programmes. Winners of The John Murray Show's 'Euro 2012 Trailblazers' competition will also be providing fan updates and reports for the programme.
RTÉ Raidió na Gaeltachta
Cuirfear tús le Craobh Sacair na hEorpa 2012 ag tús mhí an Mheithimh. Beidh imreoirí na hÉireann, faoi stiúir Giovanni Trapattoni, ag dul chun na páirce ar an 10 Meitheamh i Poznan. Is ann, i Staid Municipal, a thabharfaidh siad aghaidh ar fhir na Cróite. Is i gcoinne fhoireann na Spáinne a bheidh siad sa darna chluiche sa chéad bhabhta den gcomórtas, ar an 14 Meitheamh, i Gdansk. Beidh tráchtaireacht bheo le cluinstin ar RTÉ Raidió na Gaeltachta ó Shéamus Mac Géidigh agus é ar an láthair do chluichí na hÉireann sa chéad bhabhta den gcomórtas.
The UEFA European Football Championship will commence at the beginning of June. The Irish players' first game will take place on the 10th of June. They'll face Croatia in the Municipal stadium, in the city of Poznan. They'll then face Spain, in the second match of the group stages, on the 14th of June in the city of Gdansk. Live commentary of all the matches in the group stages, can be heard on RTÉ Raidió na Gaeltachta, with Séamus Mac Géidigh behind the microphone.


text:
Home Policy Priorities Testimony
- Fund Regulation
- Advertising
- Broker-Dealer & Principal Underwriter Issues
- CFTC Rule 4.5
- Compliance
- Derivatives
- Disclosure
- Electronic Delivery
- Enforcement Actions
- Fees
- Financial Stability
- Fixed-Income Securities
- Investment Advisers
- International
- Municipal Securities
- Privacy
- Products
- Risk Management
- State Issues
- Valuation
- Retirement Security
- Trading & Markets
- Fund Governance
- Taxes
- ICI Comment Letters
Testimony of Robert G. Chambers
on Behalf of American Benefits Council
and American Council Of Life Insurers
and Investment Company Institute
Hearing on "Hidden 401(k) Fees:
How Disclosure Can Increase Retirement Security"
Before the U.S. Senate Special Committee on Aging
Thursday, October 24, 2007
My name is Robert G. Chambers and I am a partner in the Charlotte, North Carolina law firm of Helms Mulliss & Wicker. I have advised clients with respect to 401(k) plan issues since 401(k) was added to the Internal Revenue Code in 1978. In that regard, my clients have included both major employers that sponsor 401(k) plans as well as national financial institutions that provide services to 401(k) plans. I am also chair of the board of the American Benefits Council (Council), which is one of the organizations on whose behalf I am testifying today. I am also testifying today on behalf of the American Council of Life Insurers (ACLI) and the Investment Company Institute (ICI).
The Council is a public policy organization representing principally Fortune 500 companies and other organizations that assist employers of all sizes in providing benefits to employees. Collectively, the Council's members either sponsor directly or provide services to retirement and health plans that cover more than 100 million Americans.
The ACLI represents 373 member companies accounting for 93 percent of the life insurance industry's total assets in the United States. Life insurers are among the country's leaders in providing retirement security to American workers, providing a wide variety of group annuities and other products, both to achieve competitive returns while retirement savings are accumulating and to provide guaranteed income past retirement.
ICI is the national association of U.S. investment companies, which manage about half of 401(k) and IRA assets. ICI advocates policies to make retirement savings more effective and secure.
The Council, the ACLI, and ICI very much appreciate the opportunity to present testimony with respect to 401(k) plan fees. With the decline of the defined benefit plan system, 401(k) plans have become the primary retirement plan for millions of Americans. Accordingly, it is more important than ever for all of us to take appropriate steps to ensure that 401(k) plans provide those Americans with retirement security. Our goal is an effective 401(k) system that functions in a transparent manner and provides meaningful benefits at a fair price in terms of fees. At the same time, we all must bear in mind that unnecessary burdens and cost imposed on these plans will slow their growth and reduce participants' benefits, thus undermining the very purpose of the plans.
Table of Contents
We Support Enhanced Disclosure and Reporting Requirements
Coordination of Legislative and Regulatory Processes
Addressing Concerns and Questions
We Must Not Undermine the Voluntary System
We Must Not Inadvertently Increase Fees in the Effort to Reduce Them
Disclosure to Plan Participants
Fees Can Only Be Evaluated in the Context of the Services Provided
Why Do Fee Levels Differ so Much Among Different Plans?
Who Pays DC Plan Fees?
Are Plan Fees Too High?
Additional Principles with Respect to Plan Fee Issues
We Support Enhanced Disclosure and Reporting Requirements
With respect to 401(k) plan fees, we believe that this Committee would be pleased by what our member companies are doing. Our members—both plan sponsors and service providers—report to us that plan fiduciaries are taking extensive steps to ensure that fee levels are fair and reasonable for their participants. Plan fiduciaries are asking hard questions regarding the various plan services and fees, and service providers are providing fiduciaries with answers that give them the tools to negotiate effectively for lower fees and to provide meaningful information to participants. In the case of small plans with less bargaining power, plan fiduciaries are using additional fee information from service providers to shop more effectively.
Are there exceptions to this rosy picture? Of course there are. No system functions perfectly. So we need to strive to make the system even better. How can we achieve those improvements? The answer is conceptually simple: through even more universal disclosure of meaningful information. We need to ensure that all plan fiduciaries and service providers follow the practices we are hearing about from our members. Those practices include disclosure to plan fiduciaries of direct and indirect fees that service providers receive from the plan or from unrelated third parties. Those practices also include clear, meaningful disclosure to participants about the investment options in their plans.
In this regard, we commend the Department of Labor and the Government Accountability Office (GAO). The Department of Labor has been working on a three-part project to enhance transparency that is conceptually the same as the enhanced regime we are recommending. This three-part approach is very similar to the recommendations made by GAO. One part would require the type of disclosure by service providers to plan fiduciaries that I refer to above. A second part would require clear, meaningful disclosure to participants. And a third part would require plans to report fee information to the Department. We may have concerns regarding certain specific points with respect to the Department's proposals, but conceptually we are in agreement with the general approach. We believe that the Department is addressing the key policy issues that have been raised regarding fee transparency and we look forward to a constructive dialogue with the Department as its proposals move forward.
As described in its letter to GAO regarding plan fees, the Department of Labor has already taken a number of steps to improve awareness and understanding with respect to plan fees. The Department makes available on its website important materials designed to help participants and plan fiduciaries understand plan fees. These materials include "A Look at 401(k) Plan Fees for Employees", which is designed to assist participants in understanding plan fees and selecting investment options. For employers and other plan fiduciaries, the Department makes available "Understanding Retirement Plan Fees and Expenses", "Tips for Selecting and Monitoring Service Providers for Your Employee Benefit Plan", and "Selecting and Monitoring Pension Consultants – Tips for Plan Fiduciaries". In addition, the Department makes available a model form—called the "401(k) Plan Fee Disclosure Form"—that is designed to facilitate both the disclosure of plan fees by service providers to plan fiduciaries and the comparison of these fees. Finally, the Department conducts educational programs across the country that are designed to educate plan fiduciaries about their duties.
In short, we believe that the Department of Labor and GAO have been making, and continue to make, important contributions to improving the 401(k) plan system. We are also proud of our own efforts to improve fee disclosure, which include working in a constructive manner with the Department to help it improve disclosure and transparency. In 2006, a group of associations submitted to the Department an extensive list of fee and expense data elements that plan sponsors can use to discuss fees effectively with their service providers. The associations were the American Benefits Council, the Investment Company Institute, the American Council of Life Insurers, the American Bankers Association, and the Securities Industry Association (now the Securities Industry and Financial Markets Association). Recently, these same organizations submitted joint recommendations to the Department in response to its Request for Information regarding fee disclosures to participants; the following organizations also joined in making these recommendations: the Committee on Investment of Employee Benefit Assets, The ERISA Industry Committee, the Profit Sharing/401k Council of America, the National Association of Manufacturers, the U.S. Chamber of Commerce, the Financial Services Roundtable, and the Society for Human Resource Management. We view disclosure enhancement as a critical part of our mission to strengthen the 401(k) plan system.
Coordination of Legislative and Regulatory Processes
To reiterate, we support improvement to the rules regarding plan fee disclosure. Effective plan fee disclosure to participants will provide them with an opportunity to understand their options and choose the investments best suited to their circumstances. Disclosure to plan fiduciaries equips fiduciaries to negotiate and shop for the best services at reasonable prices. In addition, clarity with respect to both sets of rules can provide plan fiduciaries with a means of helping their participants in confidence that they have understood and met their obligations under ERISA.
In the effort to improve the fee disclosure rules, we believe that it is very important that the legislative and regulatory processes be coordinated. For example, it would be very harmful for participants, plan sponsors, and providers for one set of rules to apply for a year or two, only to be supplanted by a different set of rules. The additional programming and data collection costs caused by such a scenario would be enormous, not to mention the resulting confusion among participants and plan fiduciaries. Such costs would, of necessity, generally be absorbed by plan participants and to some extent by plan sponsors. However, many plan sponsors could react to increased costs by reducing contributions and possibly even eliminating or failing to adopt plans; plan participants would simply receive smaller benefits, which would be unfortunate.
Accordingly, we urge both Congress and the Department to consider how best to coordinate their efforts to avoid adverse consequences.
Addressing Concerns and Questions
So far, we have been focusing on positive things that can be done to improve the 401(k) plan system. Now we would like to touch on certain concerns and answer some questions that have been raised.
We Must Not Undermine the Voluntary System
The success of the 401(k) plan system is dependent on many things, including very notably the willingness of employers to offer these plans and the willingness of employees to participate in the plans. It is critical that any reform efforts not inadvertently undermine these key building blocks of our system. Clear, meaningful disclosure is needed; overly complicated and burdensome disclosures would only push employers and service providers away from the 401(k) plan system. In particular, burdensome rules would be yet another powerful disincentive for small employers to maintain plans. Overly complicated disclosure would also confuse rather than inform participants; participants need clear meaningful information that is relevant to their decisionmaking.
In addition, employee confidence is critical to their participation in the system. If the millions of employees participating in well-run efficient 401(k) plans hear only about 401(k) plan problems and do not hear about the strengths of the system and if they are given overly complex disclosures, their confidence will be eroded, their participation will decline, and their retirement security will be undermined.
We Must Not Inadvertently Increase Fees in the Effort to Reduce Them
Every new requirement imposed on the 401(k) plan system has a cost. And generally it is participants who bear that cost. So it would be unfortunate and counterproductive if a plethora of new complicated rules are added in an effort to reduce costs, but the expense of administering those new rules actually ends up adding to those costs. The Department of Labor has explicitly raised this concern. In its letter to GAO regarding the GAO plan fee report, the Department noted that its own fee disclosure project must be designed "without imposing undue compliance costs, given that any such costs are likely to be charged against the individual accounts of participants and affect their retirement savings."
It is important to recognize a key point noted in the GAO report. In the course of numerous plan fee investigations conducted by the Department of Labor in the late 1990's, no ERISA violations were found with respect to 401(k) plan fees. Moreover, the Department of Labor receives enforcement referrals from various entities, such as federal and state agencies. The GAO report notes that "only one of the referrals that the Department of Labor has closed over the past 5 years was directly related to fees" (emphasis added). In the context of these facts—clear attention by the Department to fees but very little evidence of violations—imposing burdensome new rules and costs to be borne by participants would be even less justified and, in fact, would be counterintuitive.
This discussion leads logically to three points. First, any new requirement should not be added unless it provides material assistance to plan participants or fiduciaries. Second, any new requirement should be structured in such a way as not to add unnecessary costs. Third, as new requirements are added, we must seize the opportunity to streamline the rules by revisiting the need for old requirements that may be out of date or rendered unnecessary by the new rules.
Disclosure to Plan Participants
It is critical to emphasize that the disclosure rules should take into account the sharply different circumstances of participants and plan fiduciaries. Participants need clear, simple, short disclosures that effectively communicate the key points that they need to know to decide whether to participate and, if so, how to invest. The key pieces of information for participants include the investment objective, historical performance, risk, and fees and expenses. Excessive detail can prevent employees from reading or understanding the disclosure and can also serve to obscure key points. Plan fiduciaries need more detailed information since it is their duty to understand fully the options available and to make prudent choices on behalf of all of their participants.
Fees Can Only Be Evaluated in the Context of the Services Provided
We must avoid studying fees in a vacuum and we must avoid disclosure regimes that elevate fees over other issues of equal or greater importance to plans and their participants. Fees are very important, but they are only one component of performance; with respect to investments, other key components for fiduciary consideration include risk and return characteristics, diversification, relative peer group performance, and, of course, investment return. Our objective should be excellent performance and service at a fair price.
Accordingly, any specific fee should be evaluated in the context of the quality of the service or product that is being paid for. For example, some actively managed investment options may logically have higher than average expenses, but it is the net performance of the option that is critical to retirement plan sponsors and participants, not the fee component in isolation.
Another example of this point is that increased fees generally reflect increased services. In the past several decades, there has been enormous progress in the development of services and products available to defined contribution plans ("DC plans") such as 401(k) plans. For example, many years ago, plan assets generally were valued once per quarter—or even once per year—so that employees' accounts were generally not valued at the current market value. Participants generally were not permitted to invest their assets in accordance with their own objectives; the plan fiduciary generally invested all plan assets together. Today, 401(k) plans generally value plan investments on a daily basis, and permit participants to control their accounts and make investment exchanges frequently (often on a daily basis) to achieve their own objectives. Other new services include, for example, Internet access and voice response systems, online distribution and loan modeling, and online calculators for comparing deferral options.
In addition, the legal environment for DC plans used to be simpler, with far fewer legal requirements and design options. New legal requirements or options can require significant systems enhancements. For example, system modifications were needed to address catch-up contributions, automatic rollovers of distributions between $1,000 and $5,000, Roth 401(k) options, redemption fees and required holding periods with respect to plan investment options, employer stock diversification requirements, default investment notices, automatic enrollment, and new benefit statement rules.
Also, as noted in our Introduction above, 401(k) plans have become the dominant retirement vehicle for millions of American workers. With this change has come the need to help participants adequately plan for their retirement. Service providers have responded by developing investment advice offerings, retirement planning and education, programs to increase employee participation in plans, and plan distribution options that address a participant's retirement income and asset needs.
Naturally, the new services and products and the needed systems modifications have a cost. In this regard, we also want to emphasize that the disclosure rules need to be flexible enough to take into account the ever evolving 401(k) plan service market.
On a related point, we see enhanced plan fee disclosure as another important step with respect to participant education. And we look forward to working with this Committee on further participant education initiatives.
Why Do Fee Levels Differ so Much Among Different Plans?
Different workforces need different services. Accordingly, the 401(k) plan market has attracted a number of different service providers that have developed numerous service options for plans, often with different fee structures and different services available for separate fees. This structure avoids forcing plans to pay for services that they do not want or use, and increases the options available to plan sponsors wishing to find providers and services that meet their and their employees' unique needs.
Concerns have been raised about the higher level of fees for smaller plans. Many plan service costs vary only slightly (if at all) based on the number of participants in the plan. Accordingly, on a per-participant basis, plan costs can be higher for small plans than for large plans. On a similar point, many costs do not vary with the size of a participant's account, so plans with small accounts will often pay higher fees—on a percentage of assets basis—than plans with large accounts. These effects are most often a function of the nature of the services rendered: for example, plans must meet the same regulatory requirements without regard to whether a plan has 100 participants or 100,000 participants, and without regard to whether the average account size is $5,000 or $50,000.
Who Pays DC Plan Fees?
By law, the employer must pay certain fees, such as the cost of designing a plan. But there are a wide range of fees that are permitted to be paid by the plan and its participants, such as fees for investments, recordkeeping, trustee services, participant communications, investment advice or education, plan loans, compliance testing, and plan audits. Many employers voluntarily pay for certain expenses that could be charged to the plan and its participants, such as recordkeeping, administrative, auditing, and certain legal expenses. On the other hand, investment expenses, such as expenses of a particular mutual fund or other investment option, are generally borne by the participant whose account is invested in the fund.
Are Plan Fees Too High?
Competition among investment options and service providers is intense, which exerts downward pressure on fee levels. For example, as noted above, investment expenses are generally a significant portion of plan expenses. These expenses are reviewed in the context of reviewing the performance of investment options, each option's performance is determined after expenses are netted out. Plans routinely review such performance: a 2006 survey by the Profit Sharing/401k Council of America indicates that 62 percent of plans review plan investments at least quarterly and substantially all plans conduct such a review at least annually.
In fact, plan investment fees are much lower than fees outside the context of plans. For example, a 2007 study by the Investment Company Institute found that in 2006 the average asset-weighted expense ratio for 401(k) plans investing in stock mutual funds was 0.74 percent, compared to a 0.88 percent average for all stock mutual funds.
Additional Principles with Respect to Plan Fee Issues
There has been a vigorous and informative public policy discussion over the last several months regarding plan fee issues. Based on that helpful discussion, we offer the following additional principles regarding modification of plan disclosure rules.
- Reform of existing rules regarding electronic communication is needed to facilitate less expensive, more efficient forms of communication, including the use of Internet and intranet postings. Consideration should be given to adopting rules at least as workable as the Internal Revenue Service's rules regarding electronic communication. Such rules ensure that electronic communications are only used with respect to participants who can access such communications; at the same time, the Service's rules are also generally workable for plans. Without the effective ability to use electronic communication, compliance with extensive new disclosure rules would be unreasonably costly and burdensome.
- Where disclosure to participants of exact dollar amounts of fees would be costly, the use of estimates or examples based on prior year data should be permitted. Disclosure of exact dollar amounts of fees to participants would be enormously costly in many instances. For example, for participants moving in and out of investment options all year, determining the precise dollar amount of fees charged for the year would require tremendous work as well as new recordkeeping systems. Very helpful fee information can be conveyed efficiently through the disclosure of expense ratios and reasonable estimates; the cost of turning those estimates into precise numbers would be very high and clearly not justified by the marginal difference between a reasonable estimate and the exact number.
- Where disclosure of exact dollar amounts to plan fiduciaries would be costly, the disclosure of fee formulas to plan fiduciaries should be permitted. As in the case of participant disclosure, disclosure of exact fee dollar amounts to plan fiduciaries could be extremely expensive in circumstances where fees are based on a percentage of assets. Plan fiduciaries only need the fee formula (such as the basis points charged); that will give them all the tools they need to evaluate the cost of the service. The high cost of calculating exact dollar amounts clearly outstrips the value of such exactitude.
- If asset-based fees embedded in an investment option pay for other services, such as administrative services, this fact should be disclosed to plan fiduciaries and participants.
- Plan fiduciaries should retain flexibility to determine the format (as opposed to content) for disclosure based on the nature, expectations, and other attributes of their workforce.
- The rules must be flexible enough to accommodate the full range of possible investment options that are or may be used in 401(k) plans, including those providing a guaranteed rate of return based on the general assets of the provider.
- Fee information should be disclosed in the manner in which fees are charged. Artificial division of a single "bundled" fee into components that are not commercially available separately at that cost serves no purpose. Service providers should be required to disclose what services are included in the "bundle" and what services can be purchased separately by the plan fiduciary. The rules should not require "unbundling the bundle", i.e., a service provider should not be required to ascribe separate fees to services that are not sold separately by the service provider. This is not meaningful information. It is burdensome and costly to produce; it may be proprietary information; it has no significance since the services cannot be purchased separately from the service provider; and accordingly, it would not further fiduciaries' understanding of their options.Plan fiduciaries can reasonably make the decision whether to purchase services on a bundled or unbundled basis. Some fiduciaries believe, for example, that bundling provides economies of scale and facilitates efficient shopping for service providers, especially with respect to plans maintained by small employers. If the plan fiduciary understands the services that will be performed and the total cost of the service arrangement, it will be able to compare the overall cost and quantity of the bundled provider's offer with an unbundled arrangement available to the plan, and fulfill its responsibility to enter into reasonable service arrangements. A plan fiduciary purchasing services on a bundled basis retains the duty to determine if (1) the bundled package of services is appropriate for the plan, and (2) the bundled price is reasonable, both initially and over time. This will require the plan fiduciary to monitor, for example, whether any asset-based fees continue to be reasonable, especially with respect to services that do not vary based on the size of the plan assets. Again, for some fiduciaries, those monitoring tasks may be simpler in the bundled context than where there are multiple providers with respect to a single plan.
- Disclosure of revenue sharing received by plan service providers from third parties should be required. Disclosure of the affiliation between two or more service providers should also be disclosed. However, payments from one service provider to another affiliated service provider are not revenue sharing and should not be required to be disclosed. Affiliates are part of one economic unit, so that any explicit payments between them may not reflect an arm's length transaction and thus may have little or no significance. Moreover, financial relationships between affiliates can be complex, including numerous non-market transactions, such as the exchange of services without any charges; in this context, calculating the value of "revenue sharing" would require identifying and valuing all of these non-market transactions and would thus be enormously difficult and uncertain. In short, determining the value of intra-affiliated group payments would be costly and filled with speculation and uncertainty. Also, in light of the relationship between the entities, such payments are not revenue sharing in a true sense.
- The rules should not require disclosure of transactions among service providers that are not directly related to the plan. A large service provider with respect to a plan may enter into thousands of transactions with affiliated and unaffiliated companies, some of which may have unrelated dealings with the same plan. Disclosure of such transactional relationships would be enormously burdensome, as well as meaningless for the plan.
- Fees paid by plan sponsors should not be subject to any of the disclosure rules. Where plan assets are not involved, ERISA's rules are not implicated.
- Fees charged by service providers to plans should be disclosed. Fees charged to service providers by their suppliers have no relevance to plans and should not be required to be disclosed. The rules should not require disclosure of a service provider's transactions with its suppliers, of which there could be a huge number. These suppliers have no contractual relationship to the plan, so any requirement to disclose such suppliers would, in addition to being extremely burdensome, be meaningless for the plan.
We are very supportive of enhanced disclosure of plan fees. But fee disclosure must be addressed in a way that does not undermine participant confidence in the retirement system and does not create new costs that have the counterproductive effect of increasing fees borne by participants. We are committed to working with the government to make improvements in the fee disclosure area. We believe that the best approach to the fee issue is through simple, clear disclosures that enable plan sponsors and participants to understand and compare fees in the context of the services and benefits being offered under the plan.
Copyright © 2020 by the Investment Company Institute


text:
Every individual wants to be boss of his own and run his own business whether it's management graduate from top school or a illiterate from a village. The industry and segment of customers and the area of market may be different but the bottom line remains the same. The thought process of certain myths, which makes every one to look at entrepreneurship.
Myth with regard to Idea : Every entrepreneur feels his idea is going to be the next revolution and will make him millionaire. Yes the attitude is right but working and implementing will have its own due course.
Myth with regard to Market segment : For example is planning to start a online or offline ladies bag then calculating starts with India's population has 48% of women and even having 0.01% of the market as my sales will make so much profits for the company.
Myths with regard to Business plan : Thinking of getting a professional business plan with beautiful presentation and having spent good amount of money will not get funding. It takes lot of dedicated effort & networking for raising of funds.
Myths with regard to advertising budget : Every entrepreneur has thought process that by advertising huge will help in getting customers, as they see the online e commerce companies who advertise heavily. But one thing should be understood that when these companies where startups before becoming big they did maximization with minimum marketing funds.
Myths I should not share my Idea : Every entrepreneur feels I should not share my idea to some extent its right and well appreciated but beyond a particular point its all about who starts first and who reaches by implementing, as rightly said idea's are not monopoly, its all about reaching market and being acceptable.
Myths about comparing with competition : A startup entrepreneur in online will say my competition is with leading e commerce companies, just as you are in same industry apple cannot be compared to orange. When giving details of who are your competitors bench marking with leaders is not the right way to look at.


text:
Family Therapist
Curt Meiss, LCPC, MA
Licensed Clinical Professional Counselor
914 West Glen Ave, Ste 3, Peoria, Illinois 61614 | 309-693-2749
Families are complex systems that deserve to be treated as a system. When the system seems to be broken, everyone tends to suffer. I've found that my role as an objective helper to families provides a holistic approach that leads to recommended adjustments that can help your family thrive. Healing hurts through forgiveness, developing communication and conflict management skills to share important things openly, and developing confidence in parenting skills are just a few of the steps that often are part of the journey. Your family is worth it, as well as the future generations that will be impacted by your family.
Family Therapist
Lisa Schwab, LCPC, NCC, CTC
Licensed Clinical Professional Counselor
4806 N Prospect, Peoria Heights, Illinois 61616 | 309-691-5502
Our families can be part of our greatest strength and a source of our biggest weakness. Some of our deepest wounds come through our familial relationships and some of our most powerful healing can come through these relationships as well. Each family has a history, expectations, habits, and traditions that impact how they function and interact with one another. Understanding the dynamics of your family and the role each member plays in keeping dysfunction going. Along with establishing goals and a plan for a healthy and whole family.
Try Online Therapy
Find an Online Therapist
Location: Tremont, Illinois
Tremont, Illinois
Still searching? We want you to know we have GREAT therapists for you to speak with who practice online therapy. There are many licensed therapists on Theravive who practice online. Working with an E-Counselor from Theravive is real therapy, not a quick gimmick or a chat app, but actual counseling governed by ethics and regulatory bodies. Search our online therapists who provide professional counseling services over Skype, Email and/or Phone. All therapists on Theravive are licensed and registered professionals.
61568 is a zip code located in Tazewell County and part of Tremont, Illinois. It has a land area of 67.224 square miles.  The population of 61568 is 4,459 people.