text:
The Billing and Services page is where you set the foundation for all of your billing within SimplePractice. These settings will apply across your SimplePractice account and by taking a few minutes to set this up properly, you can seamlessly automate your practice billing.
To find these settings, click My Account > Settings > Billing and Services.
The Settings tab contains seven sections that you'll want to set up before billing clients:
- Billing Settings
- Billing Address
- Unit Billing
- Invoice Settings
- Automated Statement and Superbill Generation
- Billing Document Delivery Delay
- Billing Documents for New Clients
- AutoPay
Billing Settings
Billing Currency: The options are USD or CAD. This also will set the currency that is used for Stripe payments.
Tax ID (EIN) or SSN: These will appear on claim forms and superbills. If you are not accepting insurance, there is no need to input this information.
Organizational NPI: Leave this field blank unless you have a Type-2 NPI, also known as an Organization, Group, or Billing NPI.
Invoices Past Due: You can select the number of days beyond which a past due designation will appear on invoices. You can also choose whether or not to email clients when an invoice is past due.
Billing Address
If you have Telehealth enabled in your account, you'll see an option to select a Billing Address. This feature is not available if you don't have Telehealth enabled.
If you have multiple practice addresses or a specific billing address/P.O. Box you would prefer to use on your billing documents, you can select that address from this dropdown menu.
Unit Billing
You can click the toggle to enable our Unit Billing feature. For detailed information, please see this guide: Understanding Unit Billing and using Multiple CPT Codes in SimplePractice.
Invoice Settings
Invoices are the building blocks of our billing system and they allow you to bill your clients. This section allows you to choose the appointment descriptions that will display on your invoices and when to create these invoices: at the end of the day, the end of the month, or manually.
Note: Learn more about how to customize appointment descriptions on invoices in this guide: How to set up appointment descriptions on invoices
Most practices choose to have invoices automatically created at the end of the day. If you collect payment at the time of the appointment, this is the best option to select. If you bill monthly, then monthly invoice creation is the best option for your practice.
Note: Automated invoices are generated at midnight based on your practice's location and timezone.
Automated Statement and Superbill Generation
Here you have the option to pick which day of the month you'd like statements and superbills to be created for your clients as long as you have billing automations set up.
We recommend choosing the 1st or 2nd day of the month if you collect payments and record them at the time of an appointment. If you collect or enter client payments after the appointment, then you will want to select a date later in the month.
Note: Automated superbills and statements are generated at midnight based on your practice's location and timezone.
Billing Document Delivery Delay
For your clients who receive billing documents via email or through their Client Portal, you can choose to delay the delivery of these documents. This creates a grace period between when a document is created and when it is sent, giving you time to review the document.
Billing Documents for New Clients
Here you can determine the default billing settings for every new client you create.
Important: All billing documents created in your account will be accessible to your clients via their portal regardless of the delivery method you select. If you wish, you can disable this feature directly from your client's Client Portal page.
For clients that are enrolled in AutoPay, this feature automatically charges the client's credit card that you have on file. You can enroll individual clients and disable it for others. AutoPay transactions run between 12:00-2:00am. For detailed information, please see this guide: AutoPay FAQ.
Related Articles:


text:
Since I accidentally discovered the Mayo Clinic report that breast cancer survivors with asthma have a two-fold risk of mets to the lung, I have been to Arizona and discovered that my asthma didn't bother me as much while I was there. I didn't, though, go to Mayo's to followup. Why? My insurance company said I hadn't met the deductible yet this year and I would have to pay for a pulmonologist visit and pulmonary function tests out of my pocket.
Haven't met my deductible yet this year?! A year of visits with specialists, biopsies, mammograms, ultrasound tests, ob-gyn visits and tests, genetic testing, and all that medicine. I found out none of my co-pays or payments for those things counted toward my deductible OR my "out of pocket maximum" this year.
Other reasons I didn't have the testing yet: I changed insurance companies before the end of the year, and my tumor marker tests were good and even in the range for a person who has never smoked, even though I did until about 8 years ago. And my new primary physician was gone all November having surgery.
When I was in Arizona I felt like I could breathe WELL and DEEPLY, and didn't need to use the inhaler I took along.
I got a flu shot the day after flying home in a sardine can and then was sick for 10 days with a cold and sinus infection. Being back indoors with a forced air furnace was a drag on my spirits as well as my asthma. Then it was Thanksgiving and I had company, and now here we are in December and I haven't gone back to Arizona or talked to the doctors again about the asthma connection, but I started taking my steroid inhaler twice a day.
The reports say that breast cancer patients/ survivors who use steroid inhalers to keep their asthma under control have a better outcome.
My next three-month checkup is in early January. I'm determined to follow through with this to keep this from being an issue. I don't want lung mets because I couldn't control asthma.

subset: commoncrawl


text:
3D maps have gained substantial interest in the robotics community as such maps provide better support for a wide variety of tasks including navigation, localization,and perception. For example, robots that know about the 3D-structure of the environment can better avoid obstacles, can more reliably localize themselves, and can more robustly detect objects. 3D-representations provide benefits in all applications in which robots are deployed in real-world scenarios. 3D-models of environments are envisioned to be useful in a wide area of applications, which goes far beyond robotics, like architecture, emergency planning, interaction, and visualization.
At the research center Roobotics, Automation and Process Control at Örebro university, Sweden, a group of researchers has developed a 3D navigation system for autonomous mining trucks. The first field tests have been conducted i Finland in 2007.


text:
SuperZoo is the national tradeshow for pet manufacturers and retailers. Every year, the team at Excel Packaging heads to this huge, innovative show to meet and catch up with all the partners, colleagues and friends we've connected with in the pet industry. The Las Vegas-based show attracts a wide array of pet professionals, companies and organizations that not only make amazing products for pets, but also are leading the way in innovating and collaborating to make pet parenting more innovative, effective, and sustainable.
For the third year running, we invited our customers, colleagues, and friends in the pet industry to take a break from walking the show and from conducting serious business, to have some fun at TOPGOLF Vegas! The event was a great success; it was a great time to bond over delicious food and some healthy competition.
TOPGOLF is a golf game, but no golf skills are required! With some coaching from expert TOPGOLF staff, many of our participants were able to successfully take their first swings. The game works by scoring points for hitting the golf balls towards large targets. The closer you get your ball to the center or 'bullseye' and the further the distance, the more points earned.
The Excel TOPGOLF event has been a hit for the whole team, as it is for our professional colleagues as well. We see it as an excellent chance to have fun together with the people we already enjoy getting to work with every day, as well as to meet some of those we don't. We also really enjoy the opportunity of letting our customers and colleagues to get a better idea of who we are as individuals, as a team, and as a company.
As a group of skilled packaging professionals, Excel Packaging prioritizes meeting and exceeding our client's expectations and needs. But every now and then, we also take time to come together to have fun. Our third annual TOPGOLF Event at SuperZoo was another one of those great opportunities where we get to mix business and fun! If you'd like to learn more about what it's like to work with an authentic and knowledgeable team like this, don't hesitate to call 949-831-3900.


text:
Coast to Coast – Self Guided
19 Days
The Coast to Coast Path meanders through three of England's most beautiful national parks: the world-famous scenery of the Lake District, the gorgeous Yorkshire Dales and the exquisite wide open expanses of the North Yorkshire Moors. It's an epic walking adventure that passes by stunning lakes, over rugged mountains, moors and dales and through charming rural villages.
England's iconic Coast to Coast has been adapted over time, but the essence remains the same: an adventurous ramble that takes you from the Irish Sea at St Bees in Cumbria across the Pennine Hills and Yorkshire Moors to embrace the North Sea at Robin Hood's Bay.
Along the way you'll savour majestic mountain top views, stunning fells and dales and the most glorious tarns and becks in northern England. Enjoy countless small rustic villages, charming sheep and plenty of warm, welcoming inns and pubs. We've built up long standing relationships with every host, so we know you'll love every character filled B&B carefully chosen by us for their welcoming greeting and comfortable rooms.
And, like every other iconic long-distance walk, the Coast to Coast Path gives you the opportunity to meet fellow walkers from all over the world, share a laugh and a beer and undoubtably pour over your map and guidebook one more time, just to double check you're on the right path!
RAW Travel offers an unmatched level of flexibility to deliver the trip you want. We listen to you and tailor your trip to fit the timeframe and distances you prefer. We know from experience this incredible walk is an adventure that works best if it's adapted to your ability. Let's work together to create your perfect Coast to Coast walk!
A unique feature of our walk is the day you spend hiking with our experienced Lake District mountain guide. Your guide will provide you with local knowledge, insights and basic navigational skills to give you the confidence to fully enjoy your Coast to Coast walk.
You will have daily luggage transfers so you can walk with just a daypack. You will be supported by our own UK based staff should you need any emergency assistance or help during your trip. This leaves you free to focus on enjoying your walk, knowing your luggage will be waiting for you each night and help is at hand.
Walking the Coast to Coast path with us means staying in lovely English guesthouses and historic pubs that provide a warm welcome and good comfort at the end of your walking day. The accommodation is an enjoyable part of this trip and we have chosen places with quintessential English character.
Click on each of the trail points to read about each destination.
This small town on the Cumbrian coast is the official starting point of the Coast to Coast walk. Tradition has it that you must dip a toe into the waters here of the Irish Sea before starting your walk across Northern England and do the same on the other side at the North Sea in Robin Hood's bay.
The natural splendour of the magnificent Lake District National Park will take your breath away. This is the Coast to Coast landscape that has inspired some of England's best-loved writers. The dramatic high peaks and sheer beauty of the lakes are always impressive.
The moors, valleys and hills of the spectacular Yorkshire Dales National Park are a highlight of Wainwright's epic walk across northern England. Keep a look out for native squirrels, and look forward to a cosy fireside and a local ale at the end of each day's walking.
This enchanting and tranquil national park offers miles and miles of open landscapes and natural beauty. The heather in full bloom creates a splendid and vibrant backdrop that will be one of the highlights of your Coast to Coast walk.
Walk the final 5km of the epic Coast to Coast walk along a coastal cliff path before a steep descent to Wainwright's Bar in the charming village of Robin Hood's Bay. Celebrate with a pint and, as tradition dictates, dip your toes into the North Sea and throw away the pebble you've carried from St Bees.
An attractive market town with its own Norman castle (11th century), a wonderful Georgian theatre and cobbled market square from which lead many winding alleys known locally as 'wynds'.
All throughout the Coast to Coast walk you'll find friendly folk, who'll stop and pass the time of day whether on the trail or in one of the countless local pubs. There is nothing better at the end of the day to finish with a good meal in a cozy English pub and soak up the atmosphere.
View our exclusive and detailed destination guide for walking across Northern England's Coast to Coast Path.
Our dedicated Coast to Coast team in the UK and Australia have all walked the Coast to Coast, so we know this walk very well and understand all its charms and challenges.


text:
Moustache Rakhi With Watch Combo
Regular Price: $26.60
Special Price $20.00
In stock
Quick overview:
- Cash on Delivery is available in your City :
- Cash on Delivery is not available in your area!
- Please enter a ZIP code.
- There was a problem while checking for COD availability. Please try again after some time.
Check if COD is supported in your area:
Moustache Rakhi yellow Thread
Regular Price: $11.70
Special Price $6.60
Moustache Rakhi for Rakhi Festival
Regular Price: $11.70
Special Price $8.30
No.1 Dad Coffee Mug (With Muchh)
Moustache Rakhi
Regular Price: $11.70
Special Price $6.60
I Love Brother Coffee Mug
Dad You're Awesome Coffee Mug (With Muchh)
Additional Information
|Catalog, Search
Product Tags
Use spaces to separate tags. Use single quotes (') for phrases.


text:
Disruptive Innovation
- Opportunities and threats in a new business environment
Disruptive innovations and new business models is a fact in the connected software world of today, with Über and Airbnb as well-known examples. Innovations speeds up and new innovations in connectivity, devices, open source and Virtual Reality and Augmented Reality are continuously changing the landscape. New digital technology and services are core enabler to disrupt a market and transform your business models – how are you as software developer being involved or involving yourself in the process?
Disruptiveness is a natural property of the software and ICT business landscape. Every software company needs to relate to it, develop strategies for it, both regarding the opportunities, as well as the potential threats to the current business model. But more and more companies grow into the software business, not always being aware of the new market landscape.
No matter how large or prosperous your company is right now - make no mistake, it is vulnerable. Or will it have the seed for a new innovative disruption?
And what is the definition of "Disruptive Innovation"? When a new product or service completely breaks the existing market, as a natural consequence of the rapidly developing software and IT industry? Like Apple did in the smartphone business? Or is the definition something else?
Potential questions that can be discussed:
- What are the key enablers in disruptive innovation?
- How does disruptive innovations affect the software companies in positive and negative ways?
- How can software companies embrace and utilize the strength, innovation and creativity required in a disruptive business?
- How will technologies such as Virtual Reality and Augmented Reality change the landscape? What other technologies are key enablers in disruptions?
- How do you use open source in your innovations?
- How important is it to own the platform?
- How can the established software business collaborate to increase value?
- How can traditional companies benefit from new innovative companies?
- New methods and tools for open innovation?
All this raises questions that we, in the Program Committee, think would be interesting to cover during this year's Lindholmen Software Development Day.
We look forward to receiving your proposal to the uppcoming Lindholmen Software Development Day. Please, use the speaker proposal form. We need your proposal no later than June 2, 2016


text:
The first time you apply for credit, a credit bureau begins to collect information (negative and positive) on how you manage that credit. Your ability to use that credit is graded using a credit score which can be found on your credit report. A credit score of 650 or less is considered low or bad. With a low credit score, lenders see you as a risky borrower, which affects how much money you can borrow and at what rate. Credit utilization is one of the main factors that impacts your credit score. In this situation, some of your business financing options are a Merchant Cash Advance or a Term Loan. By using either one of these products, you can receive business financing, without impacting your personal credit score.
Bad credit business financing options
Save your credit utilization!
Merchant Cash Advance (MCA) is one of the easiest ways to ensure that your credit utilization stays low. Fill out this form to find out how much you can borrow.Check amount!
Your borrowing options are very limited as a business owner when your credit score is considered bad. For small business owners, the most common reason for a bad credit is credit utilization. Credit utilization is the percentage of your available credit that you are using.
As a business owner, you want to put all the money you can access into your business. This leaves you with maxed out credit cards on a monthly basis. You are able to pay them back, but at any given time, all of your credit cards are utilized. Even though you aren't doing bad, the credit bureau sees this as bad credit utilization. The FCAC recommends keeping your credit utilization under 35%, which is just not realistic for a small business owner. Which results in a lower credit score in comparison to non-business owners.
Let's do the math!
For example, if you have a credit card with a credit limit of $10,000 and a line of credit with a limit of $10,000, your available credit is $20,000. If you have used $7,000, that is 35% credit utilization. FCAC recommends keeping credit utilization at or lower than 35% to keep a good credit score.
According to the Financial Consumer Agency of Canada (FCAC) negative information on your credit report stay for as long as 6 years, it's very important to know your options when it comes to financing. Since most businesses need financing to either keep going or growing, going 6 years without any, can be detrimental for any business. So the alternative is to receive business financing that doesn't rely completely on your credit score and also doesn't diminish it further.
1. Using a Merchant Cash Advance to receive business financing
A Merchant Cash Advance allows a small business owner to use their daily revenues to get business financing. Unlike traditional loans, your eligibility for borrowing is not completely determined by your credit score. It also doesn't require any upfront collateral. With an MCA, the lender takes a portion of your daily plastic (debit and credit) sales to ensure that payments are submitted on time. MCAs are ideal for a business owner that has a bad credit history due to credit utilization rather than missed payments, to keep a steady stream of financing going. Since this is a completely digital solution, there is no risk of bounced cheques or missed payments.
2. Getting a Term Loan to free up credit utilization
A term loan is best for larger projects when you need to borrow more money than a retail merchant advance can offer. The term loan can be used to free up some credit utilization and bridge the gaps in cash flow since it's not considered to be a type of revolving loan. Once your credit score improves (takes approximately 6 months), you'll have paid off this loan and can likely borrow at a cheaper rate with the big banks. The criteria for a term loan are easy to meet with private lenders since they charge you a premium for being a risky borrower to offset their risk. However, this can be seen a small price to pay in the long term to boost your credit score and setting yourself up for cheaper financing in the future.
TIP:Revolving loans are products for which there is no specific deadline to repay the entire principal balance. However, the minimum payment must be paid by the required deadline in each case. Term loans have a fixed deadline, therefore they are not part of the credit utilization equation. This means that you can use the borrowed amount to pay off credit cards, boosting your credit score!
A small business owner's credit score can become bad very quickly. Since business owners are almost always maxing out their credit utilization in order to operate a business, their credit scores tank. Luckily, there are financing options available for business owners that have bad personal credit. A merchant cash advance can be ideal for a small business owner to borrow a large sum in a short time using their credit card sales, which can be conveniently paid back in small bite-sized portions daily. A term loan can be borrowed and leveraged to decrease credit utilization, just long enough to boost your credit score.


text:
Earth may pass 'major climate threshold' within 15 years
A new study has determined that Earth could pass one of the major thresholds of climate change within 15 years. When the world's temperature reaches 1.5 degrees Celsius above its preindustrial level, it will hit a "potentially dangerous level of climate change" according to the Intergovernmental Panel on Climate Change's special report. If the world does cross this threshold, it will mark the first dangerous point as identified by the Paris climate agreement. The report comes at a time when President Donald Trump's administration is considering withdrawal from the Paris accord.
The main focus of the study is the Interdecadal Pacific Oscillation (IPO). This is a shifting pattern of ocean temperatures that either cools or heats the planet due to a network of weather effects. It is similar in effect to the El Nińo / La Nińa cycle, but bigger and much longer lasting – often affecting the entire planet and lasting over a decade. This is a natural form of climate change that remains unaffected by human-caused climate change, but it has the potential to exacerbate or restrict the impact that human behavior makes on the planet.
For most of the 2000s, the world has been in a "negative" IPO cycle, meaning it has been cooling the planet. This latest report examines what will happen when the cycle becomes "positive" and contributes to global warming instead. The results – that we could hit temperatures that are dangerous to human life within 15 years – makes for concerning reading.
The major threats to humanity that climate change causes will be damage to the food and water supply, both of which are already under threat from a rapidly expanding population. In the eventuality that we cross the 1.5 degree threshold, it may fall to water and agricultural technology companies (like Xylem Inc. and Syngenta, both held in Dominion's Global Trends Managed Fund) to provide solutions. When that happens, it will undoubtedly be good for business – but it will also be vital to the survival of the species.
Dominion holds a number of water technology companies, like Xylem Inc., and agricultural companies, like Syngenta, in its Global Trends Managed Fund.
If you would you like to receive the Newsfeeds daily, please click here to sign up now!Help us make this Newsfeed better by rating this article. 1 star = Poor and 5 stars = Excellent
- Click here to print this story: Print
- Go to: /all-stories
The views expressed in this article are those of the author at the date of publication and not necessarily those of Dominion Fund Management Limited. The content of this article is not intended as investment advice and will not be updated after publication. Images, video, quotations from literature and any such material which may be subject to copyright is reproduced in whole or in part in this article on the basis of Fair use as applied to news reporting and journalistic comment on events.


text:
Famous Hot Cross Buns
1/2 cup lukewarm water
1 cup granulated sugar
4 teaspoons active dry yeast
7 cups all-purpose flour
4 tablespoons cinnamon
2 teaspoons nutmeg
1 teaspoon salt
1/2 teaspoon ground cloves
1 1/2 cups warm milk
1/2 cup melted butter
2 eggs
2 egg yolks
1 cup raisins (or currants)
1/2 cup mixed candied peel, chopped
4 tablespoons granulated sugar
4 tablespoons water
(In saucepan, stir sugar with water over medium heat
until dissolved.)
1 1/2 cups powdered sugar
2 tablespoons margarine or butter, softened
1-2 tablespoon milk
1/2 tsp. vanilla
(Combine all ingredients and mix well until smooth.)
In a small glass bowl combine warm water with 1 tb of the sugar;
sprinkle yeast over top. Let stand for 10 minutes or until frothy.
Meanwhile, in large bowl blend together remaining sugar, flour,
cinnamon, nutmeg, salt and cloves; make a well in centre.
In small bowl, whisk together milk, butter, egg and egg yolk; pour
into well. Pour in yeast mixture. Using wooden spoon, stir until
soft dough forms. Turn out onto lightly floured surface; knead for
8 minutes or until smooth and elastic.
Place in greased bowl, turning to grease all over. Cover with plastic wrap; let rise in warm place for 1 hour or until doubled in bulk. Punch down; turn out onto floured surface; knead in raisins and peel. Shape into 12-inch log; cut into 9 even pieces. Stretch, tuck and pinch sides of dough all around to meet underneath. Using cupped hand, roll into seamless ball.
Place 1 1/2 inches apart on greased baking sheet. Cover and let rise
until almost doubles, about 1 hour. With a serrated knife cut a
cross into the surface of each bun. Bake buns in a preheated 400
degree oven for about 16 minutes or until golden brown.
When removed from the oven, brush buns with glaze and let cool for 5 minutes. With a tip of a butter knife or a small spoon, fill in crosses with white frosting.
Yield: 18 buns
No comments yet.


text:
The importance of studying abroad, why should you consider studying abroad
Education has a very important role in our
lives and in our society, which is constantly changing and evolving. However, students generally don't consider the option of studying abroad. Many believe that studying abroad is expensive, others think that it's useless, if one can study at their native place, why to opt for abroad,, and others that finding a job could be harder. But, reality is The Result you'll get by going to university abroad and that will be an experience for life..
I'm not saying that going to university in your own country is not a good option, because I actually believe it is in most cases, especially if you want to work there once you get your degree. However, what I want to take to your attention is the fact that studying in your own country is not the only option, and that going to college abroad could actually be the best option for you.
For instance, talking for those of you who live in INDIA. India is a big country, every state is very different. Literacy rate in India is growing day by day, people are so focused on education. So many migrate from their state to other, whereas so many migrate to another country..Indians, living in a country that is so big, often don't notice that there is a whole different world out there that might be waiting for them to discover it.
Before we begin, one important thing you should know about me, if you don't already know, is that I work for a Global Education Group, and working here taught me the importance of studying abroad. However, I'm very interested in how
university works in other parts of the world and I've learnt so many things to let you know the importance of studying abroad for bachelor's degree or master's degree and I can give you an in-depth look at the reasons why should you consider going to college abroad.
There are 3 main elements that make me believe everyone should consider studying abroad: the cost of education, the life experience that you get from it, and the eventual career opportunities that could come in the future because of it. Let's take a closer look to each one of these points:
1) Cost of Education
In some countries, high education is very very expensive. However, What you might not know, education is expensive only in certain countries, its maximum in U.S. and UK. Many families and students got used to the fact that paying so much for university/college is normal, and even that it's the only viable option if you want to have a good education that'll get you a guaranteed, good paying and secure job.
There are countries where going to university is completely free or comes at a very low cost compared to other countries. For instance, many Northern European countries such as Denmark, Ireland, Norway, and many others offer free education. Students from outside the EU, depending on the university of choice, could get a free education, however, generally, they are required to pay application and tuition fees, which are generally not over 6,000 dollars per semester, without even considering scholarships and financial aids.
Take a look at this post if you want to know more about the courses and fees of AMITY UNIVERSITY DUBAI
2) Life Experience
Going to college abroad is a great way to grow as an individual and learn more about yourself and what you like. Students who decide to study abroad often end up discovering what they really want to do in their life and what their actual vocation is, which is something that is really hard to realize when you are constantly surrounded by people who share with you the same culture.
By living in another country you have the chance to know what the rest of the world is like and you are able to be part of completely different realities, that could totally change the way you look at things, as well as your opinion on different topics.
Finally, by studying abroad, you'll definitely become more independent and ready to take opportunities that you might miss by remaining in your comfort zone.
3) Career Opportunities
Develop new skills
Studying abroad will help you a lot when you'll start searching for a job. Going to college abroad is very positively considered by companies and employers. Why? Because living abroad tests your ability to adapt to different situations and it helps you develop problem-solving skills you didn't have before, which is something that people search for in an employee.
And it won't only be helpful if you want to work for someone: these elements will help you a lot even if you want to be self-employed, as it will train you to be flexible and adapt to situations of difficulty and problem-solving.
Learn a new language and Culture
Another very positive aspect of studying abroad is how easy it will be to learn a new language and their culture,, If you decide to attend university in a country where people don't speak your native language. Most universities offer courses in both the first language of the country and English, however, what will really help you learn a new language is the fact that you'll be constantly in contact with people who only speak that language. Even though it could give you a hard time
, in the beginning, but your ears will soon start getting used to the new language and you'll probably end up being fluent in it.
All these acquired qualities will help you stand out from the crowd, in an increasingly globalized society that constantly asks for something different and new in the job market. So, studying abroad might not completely change you as a person, but it will definitely add up so many qualities to you that will give you a better access to a brighter future.
In conclusion, I think that every single country around the world has its up and downs when it comes to education too, you just have to find the one that works the best for you and for what you want for yourself in the future.
do you think about going to university abroad? Are you interested in it or will you stay in your country? Let me know your opinion in the comments down below!
Thank you for sticking up till the end of this post. Have a nice rest of the day!
FACEBOOK @amity varanasi
INSTAGRAM @imurshalini
Email id- firstname.lastname@example.com
VISIT BLOG- www.imurshalini.com


text:
KUALA LUMPUR: High demand, low fines and huge profits are believed to be the main reasons for a spike in wildlife trafficking or smuggling activities in the country.
Department of Wildlife and National Parks (Perhilitan) Enforcement Division director Abdul Kadir Abu Hashim said huge profits from the sale of exotic animals, like pangolin, snakes and squirrels have seen a hike in smuggling activities.
"For example, pangolins have a high demand and can fetch prices of up to RM600 a kilogramme. The weight of a pangolin is anywhere between five to six kilogrammes.
"So, if 10s of pangolin are smuggled out, imagine the kind of profit they (smugglers) can make," he told Bernama.
He said under the Section 68(1)(b) of the Wildlife Conservation Act 2010 and Section 86(1)(1) of the same Act, if found guilty a fine of not more than RM100,000 or five years jail is imposed.
"The RM100,000 is not a big amount, at least to the smugglers because they can make big bucks from the sale of these exotic animals," he said adding that a high demand for such exotic animals also fuels such activities.
"When there is a huge demand, the number of smuggling activities increase because everyone wants to make quick profits. For example during cold weather in foreign countries, especially in September and October, the demand for pangolins and snakes is very high because it is eaten to keep the body warm," he said.
The is also a link between local smugglers and smugglers from neighbouring countries, he said.
"When there is a shortage of exotic animals in the country they contact their counterparts for supply," he said. — Bernama


text:
I want to formally introduce Johnson's Jewelers of Raleigh and myself. My name is Caroline Upchurch and I am the Marketing Coordinator here at Johnson's. I am a recent alumna of Meredith College (Go Avenging Angels!) with an eye for design, passion for marketing and an appreciation for all things sparkly, I plan to share happy tales from our customers, best buying practices, style updates and ongoing events at Johnson's.
I have grown up with the Lee's as we are neighbors. With an older sister and a twin sister that worked in the store throughout the years, it is my privilege and turn to contribute to the legacy of Johnson's Jewelers of Raleigh. This has been and will be my family jewelry store and I hope you will think of it as yours too!
The Johnson's Jewelers of Raleigh team and I welcome you to our New Blog! Appropriately named "A Cut Above" for several reasons:
- Raleigh's oldest and most trusted family jewelers — for three generations!
From humble beginnings in 1929, Great Grandfather, Alton Johnson, and Great Grandmother, Lena Johnson, opened a small watch repair shop aptly named "Johnson's" in downtown Raleigh. The store was decorated with a green motif, which can still be seen today in our packaging and other branded goods.
Johnson's Jewelers continued to prosper, particularly with the addition of Joseph "Joe" Ira Lee Jr. when he married Hannah Ruth Johnson, the Johnson's only child. Joe with, his infamous singing parrot, Poncho, gradually took over the responsibilities of running the store as the Alton and Lena aged. A sight to see in Raleigh, Joe could often be found walking around town with verbose Poncho on his shoulder and a captain's cap on his head.
Through his leadership, the store experienced great success. With each new generation, Johnson's has been blessed to maintain the exceptional high standards it started with in 1929. Joey Lee III and Dan Hudgins, Joey's brother-in-law were the next in line to take over. In 1990, Joey and Dan eventually moved the store to its current location in Olde Raleigh Village.
- We have been members of the American Gem Society since 1934 and are GIA Certified Gemologists The American Gem Society is the country's preeminent jewelry trade organization dedicated to consumer protection. Which basically means, if you're looking to buy jewelry, you just clicked to the right website. Since 1934, they have been making it easier and safer to buy jewelry of any kind.Even if you don't know the first thing about cut and clarity, we can help you, educate you, and point you in the direction; we are dedicated to protecting you with a wealth of knowledge so your decision will be a more informed one. Our exacting standards, technical expertise, and tradition of consistent and uncompromising service has earned us an untarnished reputation that's as good as gold.
- Our beliefs…
We take pride in our relationships, with both suppliers and customers. The relationship we have with our partners is instilled with over decades of trust and support.
We set high expectations for our vendors to meet, because we believe that our customers deserve the best and nothing less!
- We carry Top Designer brands.
With a variety of designers, you're sure to find the perfect pieces to add to your collection. My favorite brands are Lagos, Roberto Coin, Michele, Precision Set and Victorinox (just to name a few). We are constantly acquiring more pieces to our existing lines as well as introducing you to new design trends.
Thank you for allowing me to introduce you to Johnson's Jewelers of Raleigh and myself. I look forward to sharing stories that inspire and educate you on the finer points of buying jewelry and heirlooms of the future. Until next time, Caroline with a cut above the competition!


text:
We often get asked if we can explain the difference between monocouche renders such as K-Rend and Parex and Silicone renders, so here is a brief explanation and description if you are trying decide which ones to use.
- Most manufacturers produce or supply both types of render. 'K-Rend' has almost become an industry description of a through coloured render much like 'Hoover' has for Vacuum Cleaners.
- Monocouche renders are generally applied in two coats. Either two applications of the topcoat or a basecoat such HPX and a coloured topcoat.
- To finish the render, monocouche renders have to be scratched in order to get their preferred appearance. Silicone renders are plastered on and flattened with a plastic trowel.
- Monocouche renders are at the optimum level of scratching when you can "press your thumbnail in to it and but not your thumb".
- Silicone topcoats have to be applied in dry conditions.
Pro's and Con's of each system
Monocouche Renders
- Monocouches render is generally cheaper because of materials costs
- Monocouche render have been used more widely in this country for longer.
- Monocouche render has to be scrathed at the right time and if it isn't, this can lead to scarring of the system.
- The biggest drawback to monocouche renders is that they are almost impossible to repair, should they be damaged after the application. Because of the beading system it is impossible to reapply the topcoat because the system needs to finish up against a bead nosing. This means that when its damaged then there isn't much that can be done, apart from to completely hack off the damaged area and reapply. This has it's own drawbacks because should you be hacking it off near a bead and damage the render on the other side of the bead, then there is another elevation that needs to be hacked off.
- Lime blooming – Monocouche renders contain cement which contains lime. If there is a persistent drip on the surface of the render, it can react with the lime and cause staining of the render. This again can not be patched. It can be painted but then you no longer have a coloured render, you have a painted render.
- Approved Installers – many monocouche renders can be bought off the shelf at builders merchants, which means anyone can use them. Silicone systems general have to be bought from manufacturers and suppliers which means they have to do a course which improves the general level of workmanship. Many plasterers believe they can render but we have seen more than our share of terrible jobs.
- Monocoche render tend to be more brittle if applied incorrectly which leads to more cracking and again this are nearly impossible to repair.
- Colours – There is less of a colour choice with monocouche renders.
Silicone Renders
- Silicone renders tend to be slightly more expensive as they are generally a four or five coat system. Base coat, Mesh coat, Second base coat, primer coat and topcoat. The working areas require more visits and therefore it is generally 5% or more, more expensive.
- Silicone renders are more forgiving once applied and can be easily patched or fixed, should someone cause damage.
- Silicone render can be made in any colour.
- There are many aggregate sizes so there are more finishes available in silicone. 1mm up to 4mm
- Silicone render are more flexible and less prone to cracking.
- Manufacturers guarantees are widely available
- Silicone renders can be easily applied to insulation.
- Silicone renders are easier to finish generally leaving better finishes.
- Silicone renders are water repellent but allows moisture out of them as a gas. (so let the building breath)
- Silicone renders can be applied to polystyrene, cement particle board, brick, block and can be applied over existing renders and paints using the scrim and pin system. (The new render is bolted to the substrate of the building rather than just being stuck to the face of the substrate)
- Silicone render to not have lime in them so no lime blooming can occur.
- Silicone renders are easy to clean.


text:
Literature on transformational learning was reviewed in four areas: (1) theories of transformational learning, (2) roles of participants in transformative programs, including students and instructors, (3) course content, environments and instructional activities as they relate to transformational learning, and (4) challenges for instructors who teach transformational material.
Theories of Transformational Learning
The study of transformational learning emerged with the work of Jack Mezirow (1981, 1994, 1997). Transformational learning is defined as learning that induces more far-reaching change in the learner than other kinds of learning, especially learning experiences which shape the learner and produce a significant impact, or paradigm shift, which affects the learner's subsequent experiences (Clark, 1993)...
Numerous authors have published papers on various aspects of transformational learning, and they have collectively identified factors which produce transformational learning in adult students. Characteristics of the instructor, student, course content, learning environment, and instructional activities as they influence transformational learning have been discussed and examined. To date, there has not been a comprehensive compilation of these factors in one publication, and there are additional factors which appear to be overlooked or ignored by writers on transformational learning.
Two fundamental questions arise from these observations.
First, what factors contribute to transformational learning?
Second, what challenges arise for the instructor who teaches in transformational learning environments?
Baumgartner (2001) and Taylor (1998) give an overview of the theories, contributions of significant authors, and unresolved issues in transformational learning. The earliest writer on transformational learning (Mezirow, 1981) developed the concepts of "meaning perspectives", one's overall world-view, and "meaning schemes", smaller components which contain specific knowledge, values, and beliefs about one's experiences. A number of meaning schemes work together to generate one's meaning perspective. Meaning perspectives are acquired passively during childhood and youth, and are the target of the transformation that occurs through experience during adulthood. They operate as perceptual filters that determine how an individual will organize and interpret the meaning of his/her life's experiences.
Meaning perspectives naturally change and evolve in response to life experiences, especially those which induce powerful emotional responses in the individual. Often these life-changing events are personal crises such as divorce, death of a loved one, natural or man-made disasters and accidents, health crisis, financial upheaval, or unexpected job changes. It is these meaning perspectives which Mezirow saw as the raw material of the changes that occur in transformational learning.
Mezirow (1997) further states that we do not make transformative changes in the way we learn as long as the new material fits comfortably in our existing frames of reference.
Three common themes characterized Mezirow's theory of the mechanism of transformational learning in the classroom. These were experience, critical reflection, and rational discourse. The students' life experiences provided a starting point for transformational learning (Mezirow, 1991). Mezirow considered critical reflection to be the distinguishing characteristic of adult learning, and saw it as the vehicle by which one questions the validity of his world-view. He identified rational discourse as a catalyst for transformation, as it induced the various participants to explore the depth and meaning of their various world-views, and articulate those ideas to their instructor and class mates.
Mezirow (1997) emphasizes that transformative learning is rooted in the way human beings communicate, and does not link it exclusively with significant life events of the learner. Through this combination of reflection and discourse, the student was able to make shifts in his/her world view which produced a more inclusive world-view. For Mezirow, one of the benefits of transformational learning was the development of greater autonomy as a person, a defining condition of adulthood (Mezirow, 1997).
Boyd (as cited in Imel, 1998) differed from Mezirow's views in two major ways. First, he believed the emotional/kinesthetic component, rather than the rational component of the transformational experience was the major catalyst for change. Second, he believed the desired outcome of transformation was not autonomy, but a greater interdependent and compassionate relationship with other people.
Research has also extended transformational learning into the realm of spiritual questions such as exploration of self (Dirkx, 1997) and of one's life purpose, core questions in human seeking (Kroth & Boverie, 2000).
Roles of the Instructor and Student in Transformational Learning
Not all teachers nor all learners are predisposed to engage in transformative learning and many adult learning situations do not lend themselves to these kinds of experiences. When transformational learning is part of a course of study, one role of the teacher is to establish an environment characterized by trust and care, and to facilitate sensitive relationships among the participants (Taylor, 1998).
Boyd and Myers (as cited in Imel, 1998) encouraged adult educators to develop and practice two characteristics. First was seasoned guidance, the ability to serve as an experienced mentor reflecting on his/her own journey, with the intent to assist others with their transformational process. Second, they valued compassionate criticism, assisting students to question their own reality in ways that would promote transformation of their world view. Cranton (1994) emphasized the importance of the teacher as a role model who is willing to demonstrate his own willingness to learn and change. Taylor (1998) saw the role of the teacher to help students connect the rational and affective aspects of their experience in the process of critical reflection.
Taylor (1998) believed that too much emphasis was placed on the teacher at the expense of the student. He emphasized that learners share the responsibility for constructing and creating both the environment and the process of transformational learning. Daloz (1986) recognized that growth can be a risky and frightening journey into the unknown, as students are challenged to let go of old conceptualizations of self and the world. He challenged teachers to structure their teaching for fostering personal development of the students rather than developing specific competencies. He frequently used the metaphor of transformation as a journey in which the mentor or instructor served as a gatekeeper as well as a guide for students on the journey (Daloz, 1999).
Appendix A summarizes instructor roles in transformational learning, and Appendix B summarizes student characteristics and roles.
Environments and Activities which Promote Transformational Learning
One of the most provocative discussions of environment, subject matter, and learning activities relating to transformational learning was proposed by Youngstown State University professor Bache (n.d.). He described a "subtle energetic resonance" that spontaneously rises in learning circles. He identified this psychic field that surrounds and saturates the learning environment as inclusive of the teacher's personal energy field and the energy field created by all the participants. He stated that the stronger and more focused this mental field, the more likely that change would be induced among participants. Bache also believed that certain types of subject matter were particularly conducive to transformational learning, for example, inquiries into the origins and destinies of individual existence, mind exploration, the mysteries of human suffering and purpose, and other universal questions.
Mezirow (1997) describes a transformative learning environment as one in which those participating have full information, are free from coercion, have equal opportunity to assume various roles, can become critically reflective of assumptions, are empathetic and good listeners, and are willing to search for common ground or a synthesis of different points of view.
Mezirow (1997) identified several ways to stimulate transformational learning, including journal writing, metaphors, life history exploration, learning contracts, group projects, role play, case studies, and using literature to stimulate critical consciousness. He believed that these could stimulate critical reflection and rational discourse, integral parts of the transformative process in his model. Mezirow strongly emphasized that transformational learning came about through discussion and exploration of concepts relating to these kinds of experiences, and was not an advocate of creating intense emotional experiences in transformational learning.
Roberts (1989) offered visionary thoughts for the future of education, focusing on multistate learning consistent with transformational learning. He recognizes that topics which used to be on the fringes of orthodox research in psychology and education are starting to appear regularly in the mainstream literature. He boldly states that the major intellectual error of our times is the failure to recognize the fundamental primacy of mind-body states, and that any cognitive science which omits them is incomplete.
Roberts cites examples such as imagery, relaxation, meditation, prayer and spiritual disciplines, martial arts, psychoactive drugs, yoga and body disciplines, breathing techniques, acupuncture, out-of-body experiences, biofeedback, dreams, suggestion and hypnosis, near-death experiences, psychoneuroimmunology and others. All these types of learning experiences could be activities in a transformational learning experience. He suggests that medicine and psychotherapy are fields which have applied mind-body approaches first, and predicts that they will become important in education as well. He also suggests there are implications for future research about cognitive processes, memory, learning, behavior, perception, and related educational phenomena as they relate to these types of non-ordinary classroom experiences.
Appendix C provides a summary of course content, environmental factors and classroom activities which may promote transformational learning.
Challenges for Instructors in Transformational Learning
Though transformational learning has powerful potential for enhancing and accelerating students' self-actualization process, there are important considerations for instructors in such programs. According to Baumgartner (2001), instructors are advised to consider ethical questions which may arise in the planning and delivery of transformational learning. Most basic is "What right do instructors have to encourage transformational learning?" (p.21). Baumgartner also discusses dynamics and the balance of power in the classroom, emphasizing the necessity of a trusting and caring relationship between students and teacher. Students who see the instructor as an authority figure may have difficulty or reluctance to challenge conventional values, beliefs, and interpretations of facts. Baumgartner recommends a formal code of ethics be designed and implemented, and encourages adult educators to establish a learning forum in which they can create mutual support and exploration of the dynamics of transformational learning. She reminds instructors that transformational learning frequently elicits emotional responses from both student and instructor.
Boyd and Myers (as cited in Imel, 1998) considered grieving to be a critical phase in transformational learning, as the student realizes that old patterns of thinking, perceiving, beliefs and values are giving way to new patterns. Boyd wrote
Transformative education draws on the realm of interior experience, one constituent being the rational expressed through insights, judgements, and decision; the other being the extra-rational expressed through symbols, images, and feelings (p. 4).
Learning Theory Bibliography
Bache, C. M. (n.d.).
Baumgartner, L. M. (2001).
Clark, M. C. (1993).
Cranton, P. (1994).
Daloz, L. (1986).
Daloz, L.A. (1999).
Dirkx, J. M. (1997).
Imel, S. (1998).
Kroth, M., & Boverie, P. (2000).
Mezirow, J. D. (1981).
Mezirow, J. (1991).
Mezirow, J (1997).
Roberts, T. B (1989).
Taylor, E. W. (1998).
Appendix A. Instructor Characteristics and Roles Which Facilitate Transformational Learning
Encourage students to reflect on and share their feelings and thoughts in class.
Be holistically oriented, aware of body, mind, and spirit in the learning process.
Become transcendent of his own beliefs and accepting of others' beliefs.
Cultivate awareness of alternate ways of learning.
Establish an environment characterized by trust and care.
Facilitate sensitive relationships among the participants.
Demonstrate ability to serve as an experienced mentor reflecting on his own journey.
Help students question reality in ways that promote shifts in their worldview.
Appendix B. Student Characteristics and Roles which Facilitate Transformational Learning
Students must be free to determine their own reality, as opposed to social realities defined by others or by cultural institutions.
Students must be ready for and open to change.
Those with a wider variety of life experiences, including prior stressful life events, are likely to experience more transformation.
Cultivate the ability to transcend past contexts of learning and experience.
Students must be willing and able to integrate critical reflection into their school work and personal life.
Students must be able to access both rational and affective mental functioning.
Have sufficient maturity to deal with paradigm shifts and material which differs from their current beliefs.
Appendix C. Course Content and Instructional Activities and Environmentsto Facilitate Transformational Learning
Critical reflection,
Rational discourse,
Constructivist approach to course design and instructional objectives,
Inquiries into the origins and destinies of individual existence,
Mind exploration (dreams, out-of-body, near death experience, meditation, altered states of consciousness, hypnosis),
The mysteries of human suffering and purpose,
Paradigms of consciousness and healing from other cultures (Chinese medicine, shamanism, Yoga, etc.),
Guided imagery,
Sensory awareness development (Feldenkrais, hypnosis, etc.),
Dance and movement,
Breath work,
Touch (giving and receiving),
Atmosphere of openness, safety, and emotional support,
Instructors and students have full information and are free from coercion,
All students have equal opportunity to assume various roles,
Students can become critically reflective of assumptions,
Instructors and students are empathetic and good listeners, and are willing to search for common ground or a synthesis of different points of view.
Appendix D. Professional Challenges and Ethical Considerations
for Instructors Facilitating Transformational Learning
Transference and counter-transference among students and instructor,
Sexual attraction,
Cognitive dissonance,
Repressed memories emerging into consciousness creating stress,
Burnout and intensity beyond the student's ability to cope,
Appropriate supervision with minimal interference in the process,
Conflict between students,
Code of ethics for the classroom environment,
Inappropriate touch,
Precipitating transformational learning in a learner who is not prepared or does not fully understand its possible consequences,
Providing adequate transformational learning to students who are eager and receptive to personal change and evolution,
Is an instructor qualified to decide which, among a learner's beliefs, should be exposed to transformation,
There can be a fine line between education and therapeutic intervention; should a teacher function as therapist to his students?
Reference of this aricle:Διαβάστε τη συνέχεια του άρθρου εδώ...


text:
The new Vapor (-9) 2 5/8" USA Baseball bat from Louisville Slugger provides the perfect combination of durability and performance at an exceptional value. The 1-piece 7-Series alloy and big barrel design give you maximum plate coverage. This is a great bat at a great value. Make every swing count and find your bat from the most trusted lineup in the game: Louisville Slugger.Features:
Louisville Vapor 2-5/8" Youth USA Bat WTLUBVA18B9 -9oz (2018)
"When will I get it?"
Page Name: Louisville Vapor 2-5/8" Youth USA Bat WTLUBVA18B9 -9oz (2018)Product Code: louisville-WTLUBVA18B9Page Object ID: LOUISVILLE-VAPOR-WTLUBVA18B9
At Closeout Bats we stock what we sell! We have a huge warehouse and are NOT drop shipping bats like many web sites. We update inventory and availability on the Web site several times a day as inventory positions change shipping hundreds and hundeds of bats. We also sell bats out of our physical store, so sometimes things sell out before we can get them off the Web site.
Limited quantities available. Prices subject to change without notice. Like we say, if it's on the site, it's in the warehouse -- just SOMETIMES it might have some other player's name on it! If you snooze, you lose, so ORDER YOURS NOW!


text:
The site navigation utilizes arrow, enter, escape, and space bar key commands. Left and right arrows move across top level links and expand / close menus in sub levels. Up and Down arrows will open main level menus and toggle through sub tier links. Enter and space open menus and escape closes them as well. Tab will move on to the next part of the site rather than go through menu items.
The Buzz
Photo by Cindy Cain
With winter comes an increased liklihood of coyote sightings when out and about in the preserves, for multiple reasons. Not only is there less foliage to blend into, but these creatures can live in nearly all types of habitat. Toss in the fact that breeding season is heating up, and you have all the right conditions for spotting these incredibly smart and adaptable creatures.
But how much do you really know about these generally reclusive animals that are afraid of humans?
Coyotes are monogamous and will mate for life. A study conducted by a team from Ohio State University and focused on a clan of 236 coyotes in the Chicago area found that coyotes are extremely loyal, only finding a new mate when their previous one died.
"I was surprised we didn't find any cheating going on," said study co-author Stan Gehrt. "Even with all the opportunities for the coyotes to philander, they really don't. In contrast to studies of other presumably monogamous species that were later found to be cheating, such as arctic foxes and mountain bluebirds, we found incredible loyalty to partners in the study population."
The offspring has an obvious name: Coydogs. While this does happen, there generally isn't a very big population of coydogs, and dogs are partially responsible for that. Male coyotes play an active role in raising pups, such as bringing food to them and protecting them from predators.
Male dogs don't participate in any pup-raising activities, which plays a role in coydog pups having a low survival rate.
Photo courtesy of John Kamarauskas
It may be a practice most often associated with birds, but both mother and father coyote will kill and eat their prey and then return to the den and regurgitate it for their pups.
Try to act surprised after that fact, but coyotes will eat just about anything. So if you're in an area with coyotes, make sure you're not giving them any easy opportunities.
In areas where they're being particuarly careful to go undetected, they'll walk on their toes to make as little noise as possible.
But if coyotes need to chase their prey or elude a predator, they can do so at a clip of about 40 mph. They also can jump a distance of 13 feet.
Coyotes, particularly those living in an urban environment, go to great lengths to make sure they're in a secure location. They live in dens with multiple entrances/escape routes and often utilize multiple dens.
This is so that if their den is disturbed or humans come in contact with it, they can easily relocate themselves and their pups.
Stay up-to-date on the happenings in Will County's forest preserves by subscribing to our digital newsletter, The Citizen. Signing up is easy, free of charge and provides subscribers with weekly updates on Forest Preserve news, upcoming events, and other fun and useful information for the whole family.
Zombie cicadas are the latest scary-sounding insect to roam the world, but much like the murder hornets before them they sound scarier than they actually are.
Read More
Find out on this 10-question quiz.
The ruby-throated hummingbird is among the most beloved birds in Will County, and the more you know about them the more you will love them.
The Citizen The Weekly Five


text:
The 18th Puchon International Fantastic Film Festival (PiFan) opens tonight (July 17) with German film Stereo; this year's Producers' Choice Awards going to actor Hyun Bin and actress Son Ye-jin.
The 18th Puchon International Fantastic Film Festival (PiFan) opens tonight (July 17) with this year's Producers' Choice Awards going to actor Hyun Bin and actress Son Ye-jin.
Selected by PiFan and the Korean Film Producers Association (KFPA), the Producers' Choice Awards go to "the most recognized actors with outstanding careers in Korea" each year. The awards were started in 2012 and have guaranteed top stars on the PiFan opening night red carpet annually.
Previously seen in romances such as Lee Yoon-ki's Come Rain, Come Shine and Kim Tae-yong's Late Autumn, Hyun was most recently in historical thriller The Fatal Encounter.
Son's credits include hits such as The Art Of Seduction, April Snow and My Wife Got Married. She also stars in the upcoming sea-faring adventure The Pirates.
The fest opens with Maximilian Erlenwein's German film Stereo.
Also presented at PiFan's opening ceremony will be the It Star Award and the Fantasia Award. The former, which goes to an actor or actress for an impressive performance in a genre film, this year goes to Cho Jin-woong.
Cho recently featured in Kim Seong-hun's Cannes entry A Hard Day as well as Yoon Jong-bin's action adventure Kundo: Age Of The Rampant. He is also in the highly anticipated historical drama Roaring Currents.
The Fantasia Award is "hand-picked" by the citizens of Bucheon (the current official English spelling of the city also known as Puchon) and given to the celebrities they most want to see at the PiFan opening ceremony. This year's Fantasia Award goes to actor Kim Woo-bin (Friend: The Great Legacy) and actress Shim Eun-kyung (Miss Granny). Shim is also serving as this year's festival ambassador, the PiFan Lady.
Other prominent guests due on the red carpet include veteran directors Im Kwon-taek and Chung Ji-young, stars Ahn Sung-ki, Kang Ha-neul, Ryohei Otani and Tsukasa Aoi, and the directors of PiFan titles including Oh In-chun (Mourning Grave), and Koji Shiraishi (A Record Of Sweet Murder).
This year's Puchon Choice: Feature competition jury members are Pieta actress Cho Min-soo from Korea, The Flu director Kim Sung-soo (Korea), Erik Matti (Philippines), who won the Jury's Choice Award and Best Actor last year with On The Job; Tom Davia (US), director of festivals and alternative theatrical distribution for Shoreline Entertainment, and Diego Marambio Avaria (Argentina), expert in South American genre movies.
PiFan runs July 17-27, screening 210 films from 47 countries. The closing awards ceremony will be held July 25 with encore screenings on the last couple days.


text:
Lucia 2017 Pinot Noir
Regular price $44.99
A beautifully pure expression of this varietal, the 2017 Santa Lucia Highlands Pinot Noir sings with the greatest notes of each vineyard from which it was born (47% Pisoni, 29% Garys', and 24% Soberanes). Shielded amongst a brilliant youthful ruby hue, waves of Bing cherry, violet, and sandalwood spice escape into the glass as this wine takes its first breath. On the palate, this wine stuns with the complexity and focus of one of its single vineyard siblings. The main act showcases bright notes of raspberry and strawberry cream paired with more elegant flavors of sage and baking spice, which open the curtain one last time for an encore of focused acidity and a layered, lingering finish.


text: Jennifer Spencer is out walking by Niagara Falls and she finds a woman is crying and sobbing near an old tree. The woman is not coherent and Jennifer arranged for her to get help. The police feel that her life has been threatened by Travis. A police constable is assigned as a bodyguard. Jennifer is the process of buying William's. Funeral Home and needs to add new staff to both funeral homes. Jennifer is stress out by her by all the problems associated with the running her business and threat to her life. This set against a rich background of various funerals. Is Jennifer safe from Travis? Who Is the mystery, girl? Again the characters grab your attention. The mystery is easy to solve. I highly recommend this book and series. My Thanks to the author for my copy of the book. The opinions expressed are my own.


text: Editing The Penguin Team 0 You do not have permission to edit this page, for the following reasons: The action you have requested is limited to users in one of the groups: Users, FANDOM Staff, FANDOM Helpers, Wiki Managers, Content Team Members. Please log in to edit this wiki.Joining Dreamworks Animation Wiki is free, and it only takes a minute.We hope that you sign in, and become a member of the community!Click here to log in or create an account more + You can view and copy the source of this page: {{Group Infobox|image = GtodNrQnorVd3Gv6f6i4bdEwkP.jpg}} Templates used on the current version of this page: Template:Group Infobox (view source) Return to The Penguin Team. Retrieved from "https://dreamworks.fandom.com/wiki/The_Penguin_Team" Edit summary Preview Mobile Desktop Show changes


text:
Skinpossible has treatments that can incite collagen remodeling to tighten and lift the skin, treatments that can smooth out fine lines and wrinkles, treatments that can erase dark spots, and treatments that can restore youthful facial contours.
Sometimes a specific treatment to address any of these individual concerns is the best solution. Ultherapy, deep laser resurfacing, and cosmetic injections are what we call "the big guns"! It is amazing what these gold standard procedures can achieve individually or in combination. At other times, perhaps an overall "refresh" is what you need.
When the big guns are too much, SmoothLiftin™, Piano™, Frac3™, and SupERficial™ are four treatments we can offer individually or in combination, thanks to the expanded capabilities of our two Fotona Dynamis lasers. Each treatment has its own unique benefits to target superficial, medial and deeper connective structures of the skin. Combined, they provide synergistic, non-invasive solutions for both the exterior facial and interior oral cavity, while simultaneously targeting skin imperfections.
The 4D approach stimulates full thickness awakening of collagen, volumization, reduction of wrinkles and pigment, and fine polishing of the skin. A welcome addition to Skinpossible's artillery of laser solutions, Fotona will leave your face looking rejuvenated, younger, tighter and more vibrant!
Customized combinations for all skin types. Fair, Medium and Dark!Customized
The expanded capabilities of Fotona's Dynamis laser allows us to pick and choose from four revolutionary new treatments that can be delivered individually or in customized combinations to address a wide range of facial concerns. Fotona's Smoothliftin™, Frac3™, Piano™ and SupErficial™ treatments each offer unique benefits:
It's an inside job! It tightens the lower face from the inside out! A pulse of laser light, known as Smooth Mode, is delivered at such low speeds that it can safely be performed inside the mouth. The laser beam is aimed at the mucosa membrane on the cheeks to target the underlying tissues. The controlled thermal effect produces a healing response and the stimulation of collagen remodeling
Treats cheeks and lips inside the mouth!
While Smoothliftin' works from the inside out, Piano works from the outside in! This gentle treatment heats the skin deeply, safely and rapidly, building the heat gradually until the desired internal temperature is achieved. The thermal effect stimulates collagen synthesis and causes an overall synergistic tightening effect. It is suitable for all skin types, even
very dark skin.
Stimulates collagen from the outside in!
Frac3 is truly unique in that it non-invasively creates a self-induced 3-D fractional effect. A Frac3 beam is whole upon delivery to the skin and is fractionated by the skin's imperfections as it proceeds towards the subcutaneous tissue. A beautiful compliment to Smoothliftin and Piano, Frac3 is a non-ablative fractional treatment that can provide additional skin remodeling benefits.
Targets deep skin imperfections!
If a few days of social downtime is an option for you, a customized microlaser peel can dramatically improve the appearance of your skin. This light, cold ablation removes surface imperfections, peeling off sun damage and minimizing surface irregularities such as fine lines and pores. This microlaser peel polishes the skin to create a smoother, pearl-like finish and can be done independently or as part of the 4D treatment.
Polishes the skin for a smoother finish!
The versatility of these treatments and the fact that they can be performed together gives us the ability to customize combinations that can address a wide variety of facial aging concerns.
SmoothliftinTM and PianoTM
• The "In-Out Facelift" tightens the skin of the face from the inside and the outside providing subtle lifting of the cheeks, the corners of the mouth and the nasolabial folds
SmoothliftinTM, PianoTM and Frac3TM
• Volumize, tighten, lift and seek out miniscule age-related imperfections
SmoothliftinTM, PianoTM, Frac3TM and SupErficialTM
• Add a light micro-laser peel to polish the skin for a complete rejuvenation
Fotona's combinations are not capable of delivering the same results as the heavy artillery treatments, but they are wonderful alternatives that can address multiple concerns simultaneously. A little of this, a little of that, and VOILA, your skin is revitalized and you feel amazing.
For more information, or to view before and after pictures of treatment results, please visit our website. Then call and schedule a time to come and sit down privately with one of our treatment consultants. Skinpossible is easy to get to. Evening and Saturday appointments are available. Consultations are free and so is parking. We want to be your cosmetic clinic, and look forward to meeting you soon!
There are other laser clinics so why choose Skinpossible? Because not all treatments work equally well. At Skinpossible we pride ourselves in offering only the very latest in breakthrough technologies. We have more technology than any other clinic in Calgary and all of our technology is tier-one within its class. Our style of consultation is educational. During a consultation, we take the time to thoroughly explain your options and make sure you have all of the information you need to make an informed decision. No pressure. No obligation. Consultations are free and so is parking.
Call to book your Free consultation today 403.719.6523!


text:
REMEMBRANCE SUNDAY at the War Memorial and St Leonard's
There is a short act of remembrance around the village war memorial starting at 10.50am, including a period of silence and the laying of wreaths. All are then invited to the church for an act of worship suitable for Remembrance Sunday. The service includes a retiring collection which is donated to the Royal British Legion.
Please assemble around the war memorial at 10.45 am for this important event in the life of the village.
To everyone who contributed to the Poppy appeal 2019, when £427.17 was raised from the street collection and £86.80 collected at the Remembrance Service in church.
George Dixon, 1st Wiltshire Regiment
Albert Wareham, 1st Wiltshire Regiment
Frank Bodman, 2nd Wiltshire Regiment
James Andrews, 4th Wiltshire Regiment
George Hicks, 4th Wiltshire Regiment
Jacob Bodman, Leading Seaman Royal Navy
Herbert Swanborough, Royal Navy
Frederick Clifford, Royal Garrison Artillery
Victor Clifford, Royal Garrison Artillery
Herbert Ludlow, Sergeant 1st Wiltshire Regiment
Edward Jeffries, Machine Gun Corp
Thomas Ludlow, Royal Army Service Corp
Edward Gilbert, Royal Berks Regiment
Stephen O'Leary, Wiltshire Training Reserves
Robert H Lane, Lance Corporal Worcester Regiment
Leonard Griffin, Somerset Light Infantry
Frederick C Wilmutt, 1st Hants Regiment
William C Gumm, Royal West Kent Regiment
M. Leonard Gingell, Royal Artillery
George E Perrett, Royal Pioneer Corp
'At the going down of the sun, and in the morning,
We will remember them'
11th hour of the 11th day of the 11th month
ROYAL AIR FORCE KEEVIL Annual Service of Remembrance at Stocks Green Memorial Plaque: Saturday 7th September 2019, 12 noon
This short service has its origins in the 50th Anniversary of D Day and the Arnhem Operation. This was a remarkable village event with Airmen, Ground Crew, Glider Pilots and Airborne Infantry arriving from all over the world. The weekend of activities was drawn to a conclusion with the dedication of a Memorial Plaque at Stocks Tree, unveiled by the ex-Glider Pilot Bill Higgs. Since then a service has been held every year and continues to be a part of Keevil village life. It is important that the village continues this simple service for what it represents.
The RAF Keevil service is usually supported by the Royal Engineers 'Sappers to Arnhem' Cycling Sappers, comprising both serving and ex Royal Engineers, who cycle to Keevil as part of their continued fund raising on behalf of the Help for Heroes appeal.
Sunday 1st September 2019: The 72nd Double Hills Memorial Service
Preceding the Keevil remembrance is the 72nd Double Hills Memorial Service. David Bodman lays the Keevil wreath.
This annual memorial service remembers the 21 Sappers from the 9th Field Company (Airborne) Royal Engineers and 2 pilots from the Glider Pilots Regiment, who lost their lives on Sunday morning 17th September 1944, when their Horsa Glider RJ113 crashed into a meadow called Double Hills, in the village of Paulton, Somerset. These were the first casualties of the Battle of Arnhem – Operation Market Garden. They had earlier taken off with their tug aircraft, a Stirling bomber, from RAF Keevil.
They did not die in battles din,
Of worlds renown,
Or medals win,
But gave their lives for you and me,
So that we and the whole world might be free.
Ruby Bowell – A Paulton nurse who, in 1944, attended the scene of the Double Hills disaster
We were blessed with a mild and bright morning for Remembrance 2018, and so many friends and neighbours all turned out on this centenery of the end of WW1


text:
Some injury cases don't require the services of a lawyer. However, a lawyer must be sought in case of a serious injury. This is because the victim may not be able to handle the case on his own especially if it's a car accident. The process will involve proving that the defendant is at fault and a good lawyer can handle this professionally. And while it may be easy to determine who's at fault in a car accident, identifying the defendants of some slip and fall cases can be tricky. Hiring a lawyer will ensure that victim will get far with his case. So here's how exactly the reason you should hire an Opa Locka slip and fall accident lawyer.
To Prove Liability
Your case can go to trial or get settled if you have proven liability. Your lawyer must prove the negligence of the defendant. This can be quite complex in a slip and fall case. You will need to confirm with your lawyer how the accident took place. Falls can take place pretty quickly and a lot of people don't understand how things happened. You will need to provide details like how you fall, what you wore on your feet, whether you are carrying something, whether you were on the phone or whether your foot slip or trip. Your answers are vital facts which the defense attorney, the insurance company and the jury will wish to know before awarding you any claims.
An excellent attorney will examine the scene, talk about possibilities with you and help in determining how and why you fell. He will then review the applicable laws to identify if the premises' condition violated them.
To Prove Damages
When you prove damages, you don't just say things. It is imperative to have proper documentation of your lost income using the pay records and tax forms of your employer as well as your tax returns. Your medical bills and records should be obtained and organized by your attorney. And in case your medical records don't have a legally sufficient opinion that your condition was caused by the accident, your attorney will need to write your physician to request for a letter which addresses causal relationship and a medical report. Such letters may cost at least $1000. Lastly, your attorney will review your suffering and pain to be able to present your case in the best light to the insurance company.


text:
Turning 30 has always been a big turning point in a woman's life. Many think of it as a defining decade—a time when we are expected to figure everything out, be it love, career, or finances.
But putting a deadline on success can be limiting. There's no switch you can flip that puts things into perspective just because you've hit the big 3-0.
One good proof of this is singer-turned-theater star Rachelle Ann Go. At 31, this modern Filipina is proof that sometimes, this decade is still an excellent time to transform yourself.
Rachelle started joining singing contests at 11, but officially hit mainstream success in 2004 after being named grand champion of a talent search show. She has also received recognitions from international singing competitions.
With a number of successful albums and television performances under her belt, Rachelle has established a strong presence in the showbiz industry. But the magic of this seasoned performer didn't end there. After doing mainstream music for the past 10 years, she decided to take the next big step by trying theater.
In 2011, she debuted as the heroine of a local production of a popular Broadway show. This won her a Best Actress badge and proved to be her doorway to the international stage. From there, her star continued to rise in the world of Broadway.
Success didn't come easy for Rachelle. Working hard on her craft during her 20s, along with her constant desire to outdo herself, gave her the leverage to conquer her dreams. For her, having the power to dream is a good first step to get to the top, regardless of your age.
To know more about her story, watch and share this video along with your own #PowerToTransform story on Twitter. You might even win an exclusive surprise from Cream Silk for doing so!
This article was created by Summit Storylabs in partnership with CREAM SILK.


text:
- By admin
- In Helpful Info
The hidden hazards of drain cleaners
Most people don't think twice about pouring chemicals into a clogged sink. They should! Marvelene Heim was fed up with her perpetually clogged kitchen sink. One February morning in 1999, the 72-year old great-grandmother poured commercial drain cleaner into the brackish water in the sink. Frustrated when that didn't work, the Logan, Iowa resident decided


text:
Home > Railroads > NJ Transit > Morristown Line > Mount Tabor
The platform at the Mount Tabor station.
Welcome Page | Railroads | NJ Transit | Site Map
If you have any questions / comments / corrections for this website or find a broken link, please e-mail me.
Copyright 2012 by Robert Mortell


text:
Your shopping cart is currently empty.
A-Star Squeezer Shaker
Product code: BDJ006
(£1.46 ex VAT)
Price: £1.75 (GBP)
(Read reviews)
This is a wonderful little instrument, great for all ages and is played by shaking and squeezing to alter the tone.
Availability: 50+ In stock
Prefer to Try or Buy In-Store?
This product qualifies for
price match - If you see this item cheaper elsewhere, please forward the details or contact us and we will do our best to match, or even better the price.
free returns - Order with the confidence that if the product is not suitable for any reason, we will cover the cost of returning the item from any mainland UK address.
A-Star Squeezer Shaker
This wonderful little instrument is great for all ages as it is simple to play and very effective in any musical setting. Made from the left-over goatskin remnants of the Djembe drum-making process, it is suitable not only for musical classes but can also be decorated to add an artistic learning element to child development.
- One of the smallest but most enjoyable world percussion instruments.
- Dimensions are 2cm x 5cm
- Made in the traditional style with goatskin.
- Played held between the thumb and forefinger
Customer Reviews
Delivery & returns
UK Delivery costs for this Item are listed below.
For more detailed information on our delivery service please visit our Delivery Information page.
Please visit our Returns Information Page for full information on returning items to us.
For further country specific delivery information, please select your country from the dropdown below.
Delivery costs for this item
United Kingdom (Mainland UK)
- RM2,DPDStandard Delivery - £3.99 (GBP)
Delivery 2-5 days from order
- Standard Delivery - FREE
Delivery 2-5 days from order
- RM2,DPDExpress Delivery - £5.99 (GBP)
Next working day delivery (Mon-Fri) for orders placed before 2pm
- YXL,PALLarge Parcel Delivery - £4.99 (GBP)
- RM2,DPD,PIAWeekend Delivery - £16.99 (GBP)
Orders will need to be placed before Friday at 2pm to be delivered this weekend. If you order after this time, they will be delivered the following weekend
Loading Products


text:
How Miley Cyrus and unicorns inspired the Flaming Lips' new album
For more than two decades, the Flaming Lips have pushed music's boundaries with their fearlessly freaky brand of psychedelic rock. But while the Oklahoma City legends have remained active as ever in recent years — they spearheaded the 2014 Beatles tribute album With a Little Help from My Fwends and backed up Miley Cyrus on 2015's Miley Cyrus & Her Dead Petz — they're just now getting around to following up their most recent album, 2013's The Terror.
Oczy Mlody, the Lips' 17th studio effort, bursts with more of the technicolor weirdness that has defined the band and earned it one of rock's most passionate fan bases. It's more than a retread, though. "There's probably 500 new gadgets every week put out there," frontman Wayne Coyne, 56, tells EW when reached on the road. "We're always playing with s—. It would be dreadfully boring for us to still be making records playing acoustic guitars and pianos all the time."
Below, Coyne reveals how Cyrus, thrift-store finds, and green- and purple-eyed unicorns inspired the Lips' latest psychedelic opus.
ENTERTAINMENT WEEKLY: Hey, Wayne, how's it going?
WAYNE COYNE: I'm gonna plug in my phone, so give me just a second. You might hear a little thing. I'm sitting in my car and it sort of acts as a giant phone charger for me.
Cars are made for that these days.
I agree. Mine's a Prius, so it's almost like an all-electric thing anyway. It's a nice little well-insulated room. Sometimes, music sounds best in your car.
Have you listened to Oczy Mlody in your car yet?
My car has so much low end in it, so I always end up turning up the treble and turning down the fat. But yeah, I love it! That's kind of how we do it: make some mixes and then drive around with them. A lot of people do that. When we played with Neil Young at one of his Bridge School benefits, we drove around and we listened to his…I forget, what's his [portable] music player called?
Yeah. I thought it was funny that we didn't go into a room in his house. It wasn't in the studio. We were actually in his car!
With the new Lips album, there are song titles like "Blisko Domu" and "Nigdy Nie" that you've said were inspired by a Polish book you found at a thrift store. The album's name itself means "eyes of the young." Do you speak Polish?
I don't speak or read any other languages — it's more my fault than the world's fault. But I did really like the cover of this little paperback; it was only two dollars. Sometimes I really like that you don't know what it's saying. We use Japanese lettering on our Yoshimi Battles the Pink Robots stuff. Even though it really does say stuff if you bother to sort it all out, it didn't really matter to me if it did or not.
You teamed up with Miley Cyrus for her Dead Petz album in 2015 and toured as her backing band. How did those experiences shape Oczy?
Making music with her and her producer Mike WiLL Made-It really changed us. We didn't know she would use virtually every song we worked on. We were thinking, "We'll have the song list down to five or six really great tracks." But she was like, "We're just going to put it all out!" That's why we love her. She's insane! If we would've refined it, it probably wouldn't be such a crazy record. You want to go into the new abyss. And now we have fans that only know us from working with Miley Cyrus!
How'd the Oczy collaboration with Miley, "We a Famly," come about?
It was the first track we attempted to do with her, three or so years ago. She was still on the Bangerz tour and had a day where she was in the studio — the vocal take on this version is from way back then. We could never get it to be an exciting song. When [our longtime producer] Dave Fridmann heard it he loved it, but thought it was pathetically slow. He sped it up about 10 times faster.
Reggie Watts has a spoken-word cameo on "There Should Be Unicorns." What inspired that?
I sent him this stream-of-consciousness rant kind of thing. The reference I put in the notes was Gil Scott-Heron's "The Revolution Will Not Be Televised." We were looking for this authoritative but cool-sounding voice that would be saying these utterly absurd things. I like the idea that we could sing about unicorns having purple eyes and green eyes — that of course there's unicorns and we're already being specific about what color eyes [they have]. It almost sounds like it could be a protest song! And we can always blame it on Reggie if it doesn't really work.
The Flaming Lips


text: The Lap-Stitch Mini Frame is designed for the stitcher who works primarilary on smaller projects or for the stitcher who is looking for a second frame to work with. This frame contains 2 sets of dowels, 7" and 11". Like the Original Lap-Stitch Frame, the Lap-Stitch Mini Frame is designed to set on your lap or table allowing you to stitch without holding on to the frame or fabric.


text:
Audit management tools can help auditors meet the extensive documentation
requirements associated with Sarbanes-Oxley projects by facilitating collaboration
and enabling consistent documentation of
controls testing. Specifically, these tools
are designed to assist with processes such
as generating workpapers and issuing
reports to management. By automating
administrative tasks, the software allows
auditors to spend more time on investigation and problem solving.
Features offered with these products
often include:
‡Templates for collecting consistent
audit testing data, such as when tests
were completed and by whom.
‡An automated workflow system for
testing review and approval. As work
is completed and approved in the field,
auto-alerts can be sent to management
to complete the review process. Upon
management approval, a similar alert
can be sent back to the work team.
‡Web capability for communicating
with mobile auditors.
Many tools in this category also provide project management capabilities and
are designed to facilitate work scheduling and resource allocation processes. The
products aim to help practitioners plan
and coordinate the audit team's Sarbanes-Oxley efforts, in light of the potential
complexity and scope of projects geared
toward compliance with the act.
condition or results of operations on a
"rapid and current basis." To that end,
query tools could be applied, for example,
to accounts payable transaction data posted
to repairs and maintenance accounts. The
tools could be set to run weekly and identify postings to repairs that exceed a certain dollar amount or that are associated
with a particular vendor, increasing the likelihood that these items should be capitalized as a fixed asset rather than expensed. FINANCIAL STATEMEN T ANALYSIS TOOLS Akin
Querying can also be applied to the test- to data mining software, financial state-ing phase of the project, providing ment analysis tools can provide quick views
increased assurance by covering 100 per- of financial data relationships. Through
cent of company business transactions. automatic feeds to ERP systems, these tools
Comprehensive testing can help ensure can calculate a range of vertical, horizon-that critical controls are operating effec- tal, and ratio analysis tests. The tools can
tively. For example, an accounts receivable also derive trends by month or division and
aging report that is primarily used in the display results in both tabular and graph-calculation of bad debt expense could be ical form. Using simple drill-down tech-simply recalculated based on invoice date nology, the tools can identify significant
to ensure it is providing accurate results. findings, or "shockers," that management
Some query tools can be configured to should have seen but did not because they
run alongside enterprise resource planning neglected to examine relevant trends. This
(ERP) systems, thereby supplying an addi- type of analysis can open up new areas of
tional control layer by providing exception risk and control assessment, highlighting
reports. These tools are normally written potential problems that auditors may not
specifically for market-leading ERP pack- have originally thought to investigate. Fur-ages and are tailored to the package's sub- thermore, some of these tools provide
tle nuances. Examples of exceptions that fraud-specific views that list only those indi-might be identified by ERP-specific tools cators that are most likely to highlight
include transaction data that doesn't meet fraudulent transactions. For example, if an
specified requirements, inadequate user seg- auditor is particularly concerned about
regation, and unauthorized changes to sys- inflated revenues, he or she can display all
tem configuration/application controls. ratios and indicators — derived from past
research of financial statement failures and
pre-loaded into the software — that are
associated with this type of activity.
required to define criteria for the search
beyond the general areas to be investigated.
Some data mining products display
exceptions as lists for further investigation, whereas others create a pictorial
representation that can be analyzed by
using drill-down capabilities. The auditor can then see any new trends and
investigate further as needed.
Analysis products that can assist with
Sarbanes-Oxley compliance consist of
querying, data mining, and financial statement examination tools. Each of these tools
is designed to facilitate analysis of organizational data to identify risks that may
not be apparent on the surface and can be
used to validate that controls are effective.
QUERY TOOLS Query tools enable users to ask
questions of their data. Querying can be
applied to the organization's risk and control repositories to identify areas that may
require increased testing focus or process
improvements. As Sarbanes-Oxley efforts
become part of the organizational fabric,
this type of assessment could also evolve
into a continuous monitoring program,
facilitating compliance with the Section
409 requirement that companies publicly
disclose material changes to financial
DATA MINING SOFT WARE One key requirement of query tools is that users must know
in advance what questions to ask. By contrast, data mining tools look for trends or
anomalies without knowledge of the meaning of the data, which provides a level of
control testing beyond what is typically
completed as part of a standard test plan.
Given that audit findings are often discovered accidentally, data mining tools
actually emulate the process by which most
successful investigations are conducted by
performing expansive reviews without
restricting the investigation to predefined
assumptions. Using statistical formulas,
for example, the tools could automatically
look for relationships among sales,
accounts receivable, and bad-debt information. The software would attempt to
postulate the key factors driving bad-debt
expense based on the associated sales and
receivable data and identify anomalies or
trends. The user, however, would not be
To carry out Sarbanes-Oxley compliance
efforts effectively, employees need to be
competent in areas such as control and
risk assessment, general Sarbanes-Oxley
requirements, and fraud awareness and
prevention. For many organizations, these
areas represent new skills that must be
taught to those involved in the compliance process. Software-based training
tools can help companies deliver this
information to their employees.
Training software can be used to capture
audio/video information — using a standard microphone or PC video camera —
for slide-show presentations. The tools can
also be used to record audio, video, and
screen-capture data to facilitate production
of in-house training videos. In addition,
the software includes tools that enable users