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Blue Collar Job Blues – Are We Losing Our Workers?
Workers hammered down the last spike to complete the first transcontinental railroad in 1869 in Utah. This symbolic event ushered in a new era, the Gilded Age from the ashes of Civil War to the turn of the century, which would see America drive past England as the world's number one economy. The phenomenal leap from farms to industries was built on the shoulders of the working class, the blue collar labor whose hands built America's factories, railroads, cities, oil rigs, mines, and industry machines. Around the world, they would become the immigrants' American dream when hard work earns for one a comfortable middle-class life.
Over a century and shifting global economic plates later, the American blue collar worker seems to be riding along the aging railroad in a chugging train that is under constant threat of being toppled over by global free markets, Asian factories and unsound labor unions. What happened?
Road to Rusting
The Rust Belt, the states straddling the Midwest, Northeast and upper South, once America's factory muscle that produces large-scale manufacturing for consumer and industrial products, is now littered with semi-abandoned plants, for-lease signs and towns literally thinning out from Cleveland to Detroit. In a 2013 report published in the Department of Economics-Yale University's website, the authors cited labor union pressure, limited investment on new technologies and productivity growth as factors that led to the region's decline.
But the decline didn't happen overnight, not even over the years. The symptoms were showing since right after the Second World War. Decades before factories are being shipped to China they were moved from the Rust Belt to the southern states, a migration that started in the mid- to late twentieth century. Cheap labor, a growing population and burgeoning education in South Carolina, Texas, Southern California, Tennessee, among others, attracted investors to put up shop away from the historically manufacturing-centric of the north. Many of these plants belong to automobile companies, such as Toyota, Nissan, GM, Volkswagen, and Mercedes Benz.
According to U.S. Census data since the fifties across the steel, rubber and auto sectors, factory jobs across the Rust Belt dropped from 43% share of total national employment to just 27% in 2000. Meantime, the region's share of total manufacturing jobs in the U.S. shrunk from about one-half to just a third in the same period. While these shifts happened within the country—from traditionally industrial north to progressive but cheap south—they are a precursor to the biggest challenge that blue collar workers face today: highly skilled, cheap and millions of Chinese workers across the ocean. Made-in-America is perhaps as common as grass in Antarctica today and the glacier keeps threatening to encroach more on what's left of the country's lush manufacturing base.
Automation brought in by advances in robotics engineering also started to replace manual labor. Elliott Morss, a global finance expert who has worked with the International Monetary Fund in over 45 countries, pointed out that between 1987 and 2000, manufacturing output rose by 123%, while manufacturing jobs fell by 21%. The robots are clearly more productive and don't require social security.
The US Bureau of Labor shows that from 1978 to 2007, manufacturing job losses were highest in garments (-78%), textiles (-67%), and primary metals (-59%). Other sectors that have experienced job losses were computers/electronics (-35%), transportation equipment (-26%), and paper/printing (-30%). Morss was explicit about one cause: "Americans have to understand that people in other countries are willing to work harder for less." But are our blue collar workers willing?
Labor is Cheap
American labor is one of the least expensive among industrialized countries at $30.77 per hour, according to the U.S. Bureau of Labor Statistics 2011 data. But that is still over twenty-two times more expensive than in China in 2008. We can all blame Corporate America's greed for money by outsourcing jobs, but it's like blaming a lion for its carnivorous instincts. Interestingly, cheap labor may not be the primary reason for outsourcing. The late Steve Jobs once said that iPhone jobs won't be coming back because of economies of scale. Chinese factories' can scale up or down their operations at a flick of a button to adjust to market demands. If an iPhone, for instance, needed a new glass covering in six weeks, Chinese factories could put up rows of assembly lines in fifteen days. American factories might need six to nine months to put up the facilities and pull in skilled workers and qualified plant engineers.
Perhaps the issue is not that blue collar jobs are moving out of the country. Rather, which ones? Morss argued the fallacy of looking at the manufacturing sector as one industry. It is, he said, composed of various industries with different dynamics. Blue collar workers are happy and earning a middle class lifestyle, indicated by the Forbes report on top-paying manual jobs. From elevator installers to commercial diving, drill operators to boilermakers, and aircraft mechanics to locomotive engineers, these blue collar jobs can earn from $50,000 to $78,000. Clearly, location-based manufacturing, where the job must be performed in U.S. soil, is robust and China-proof.
Light at tunnel's end
Cheap labor and fast-turnaround; how can the American blue collar compete in this area? How about give China its own dose of medicine. A news item in Foreign Policy provides a clue. Technologies that may happen in the next few years will make American manufacturing cheap and masters in economies of scale, the news pointed out. Ironically, automation, the same factor that is argued to have caused manufacturing job losses among others, may bring
the plants back here. More powerful and deft electromechanical devices run by sophisticated applications can now fly jets, milk cows, perform surgery and engage in combat. Not blue collar enough, yes, but if these robots can do complex jobs, surely, they can make pinheads and nails. Likewise, artificial intelligence also makes it possible now to print manufactured goods from shoes to chairs, even organic materials for medical procedures. This technological leap will replace mass production with personalized production, where smaller factories can print products on demand.
These technological leaps may sound like bringing back the plants here only to be manned by robots. Not entirely. The robots are far from science fiction that humans are still needed to operate or at least maintain them. And this new line of robotics and software will spawn derivative industries that will demand manual workforce, too. But the blue collar of yester-years may need to evolve into a more educated, more highly skilled workforce. In this respect, the American laborer may be on track.
The U.S. Census Bureau reported that the number of works with a bachelor's degree rose by 25% from 2002 to 2012 and the figure for those with associate's degree by 31% in the same period. The nonprofit Center for College Affordability and Productivity said that the problem is a result of more Americans graduating in college in 2010 at 41.7 million than jobs requiring a college degree being produced at 28.6 million within the same year. "There are going to be an awful lot of disappointed people because a lot of them are going to end up as janitors," Richard Vedder of the Center said. Or, we can look at the glass as half full—once the manufacturing jobs are back with newer technologies in place, we have an abundance of highly educated blue collar workers on track and chugging at full speed ahead of global competition.Category: Financial News
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I agree that new technologies are on the horizon that will bring more industry back to the U.S. as the lower cost of manufacturing by robots competes directly with the lower costs of outsourcing. Unfortunately, that will not bring back jobs for humans in the industry, since the automation will also eliminate the need to rehire them.
There was an awesome study done by Oxford University in 2013 that projected the risk of automation for 702 U.S. occupations and plotted them on a chart. It turned out to be a U-shaped distribution with better job retention for humans in the high- and low-skilled categories. Moderately skilled individuals like factory workers have a big target painted on them for imminent replacement by automation. Retraining isn't keeping up with the rate of job automation. Students and workers just entering the workforce need to be aware that they may not be employable in their chosen occupation in the near future.
The Future of Employment: How susceptible are jobs to computerization" – Carl Benedikt Frey and Michael A. Osborne
Incidentally, high-export, low-labor-cost countries such as China are likely to be deeply impacted by an accelerated trend in automated manufacturing. China is currently attempting to offset that disadvantage by investing heavily in robotics technology to drive the costs of manufacturing down even further in order to hold on to its comparative advantage in that market.
I am an electrical design engineer for a small company that manufactures, on US soil, specialized test equipment, and most of our products are exported! We sell to researchers, universities, and corporations. Because our quantities are small, most of our work is hand manufactured. By the time one could set up machinery to completely automate our manufacturing, it is the same amount of time it takes to make the items by hand. (Granted, we manufacture a few hundred to a few thousand of most items we sell, but the profit margin is high enough that we are actually a profitable company.)
Also, if one looks around, there is plenty of work to do even with automation taking over many tasks. There is work for the people who design, maintain, and operate automation equipment. There is also work for custom types of tasks where the investment of automation is not justified.
As an electrical engineer, I design circuits and the circuit boards these go on. Our company has a pick-and-place machine. The pick-and-place machine places electronic components onto a circuit board which is heated up so that previously-applied solder paste melts and holds the surface mount components on the board. Setting up this machine – there may be 100 or 200 different kinds of components – takes a lot of time. Likewise, I usually have one of our technicians hand assemble circuit boards for prototype purposes. This is my whole point – even with whiz-bang artificial intelligence equipment, the cost of implementing this automation is not practical.
Here is another example: Cars vs. airplanes. A typical car manufacture may manufacture the same model of car into the millions each year. An aircraft manufacturer might make as few as 5, 10, or 50 of a given model, or even fewer! Take a 787, for example. Currently, Boeing is making 10 of these per month, and they are ramping up to 12 (http://www.bizjournals.com/seattle/news/2015/11/23/recordnumbers-not-just-this-year-but-next-for.html).
Each one has 2 engines. That's 24 engines per month, or if you are making 144 planes per year, that's 288 engines per year. OK, so the engine is a big component. I don't know how many fuel valves there are, but there is at least one for each engine – and probably custom made. Such a fuel valve is typically a part you can pick up and hold in your hands, and you would expect it to not be very expensive. For this aircraft, not only is that fuel valve custom made, but it has to undergo extensive testing at different pressure levels, and different temperature and humidity levels. After all, this is a critical component! Even custom cable harnesses on aircraft like this have extensive engineering rigor and testing like you wouldn't believe. ….and the quantities are small. If you are building millions of cars per year, robotic welders and other automated technologies make perfect sense. For aircraft, on the other hand, there is much more manual work just due to the low quantities. This is why aircraft cost so much.
The need for people to do work isn't going away any time soon. The nature of the work may change, but there is a need. Also, a note about getting older: Keep learning, and keep updating your skills and the way you work. I do this, and at age 50, I'm paid well as a design engineer. What can I offer that a new graduate cannot? Experience. I can do a task in an hour that may have taken me all day when I was a new graduate. At the same time, I also take time to learn from new graduates about the latest technologies. This sense of humility helps me to be even more successful as I am open to learning. By the way, nothing I learned in undergraduate school a quarter of a century ago is outdated – it's variations on the same theme. As an electrical engineer, I assure you that Ohm's Law is still in effect. The C programming language is still used (it was invented in the early 1970's). Hard-wired digital logic has given way to the FPGA, but if you can program, and you know basic logic, you can design an FPGA. Everything may be digitized, but there is an analog front end and back end that has to be negotiated. You also have to provide power for all of that.
I still use my educational background and I am a better engineer today than any time earlier in my life. Why do my companies like me? Because I get things done in a short period of time, and because if I can't figure it out, I am quick to find someone who can.


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Come along for the journey with The EDGE crew as they hunt big game, fish open waters, and demonstrate responsible hunting all around the world. Join Steve Ecklund, Helgie Eymundson Scott Stirling, and Jeff Coyle on their outdoor adventures as they pursue some of the world's biggest animals, all while overcoming unexpected hurdles that will leave you sitting on the edge of your seat!
The Edge: Season 8 is high energy, high-impact hunting television program that features rifle and archery hunts in Canada and in various parts of the world.
Airtimes CST
Friday: 11:30 pm | Tuesday: 7:00 pm
Saturday: 7:00 pm | Sunday: 7:30 am
Wednesday: 07:30 am
Tuesday: 02:00 pm | Wednesday: 10:00 pm
Thursday: 5:00 am

subset: commoncrawl


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My family loves my soft peanut butter cookies and my Nutella peanut butter cookies, so I decided to create a chocolate version of this fave. That was easy to do by just substituting some of the flour with cocoa powder. Nice and soft and full of chocolate peanut buttery flavor, yum!
I love this dough. It's such an easy recipe and comes together nicely. I haven't substituted butter for the shortening, so if you decide to do that I'm afraid I can't offer up any experienced advice. I have used both regular shortening and butter flavored shortening, both with great results.
- 1/2 cup shortening or butter flavored shortening
- 3/4 cup creamy peanut butter
- 1 1/4 cups firmly packed light brown sugar
- 3 tbsp milk
- 1 tbsp vanilla
- 1 egg
- 1 1/4 cups all purpose flour
- 1/2 cup cocoa
- 3/4 tsp salt
- 3/4 tsp baking soda
- Preheat oven to 375 degrees F.
- Combine shortening, peanut butter, brown sugar, milk and vanilla in large bowl. Beat with electric mixer at medium speed until well blended. Add egg. Beat just until blended.
- Combine flour, cocoa, salt and baking soda. Add to creamed mixture at low speed. Mix just until blended.
- Drop by heaping teaspoonfuls (using a cookie scoop works great) 2 inches apart onto ungreased baking sheet. Flatten slightly in crisscross pattern with tines of fork.
- Bake for 7 to 8 minutes, or until set and just beginning to brown. DO NOT OVERBAKE. Cool 2 minutes on baking sheet. Remove cookies to racks to cool completely.
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- Cucumber Salad Recipe - May 19, 2019
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NEW YORK, Oct. 11, 2018 (GLOBE NEWSWIRE) -- Levi & Korsinsky, LLP announces that class action lawsuits have commenced on behalf of shareholders of the following publicly-traded companies. Shareholders interested in serving as lead plaintiff have until the deadlines listed to petition the court and further details about the cases can be found at the links provided. There is no cost or obligation to you.
Philip Morris International, Inc. (NYSE: PM)
Class Period: July 26, 2016 - April 18, 2018
Lead Plaintiff Deadline: November 5, 2018
Join the action: https://www.zlk.com/pslra-1/philip-morris-international-inc-loss-form?wire=3
About the lawsuit: During the class period, Philip Morris International, Inc. allegedly made materially false and/or misleading statements and/or failed to disclose that: (1) Philip Morris was experiencing a faster decline in overall cigarette and e-cigarette (or "heated tobacco") sales volumes during the first quarter of 2018 than investors had been led to believe; (2) Philip Morris' much-lauded sales initiatives had stalled; (3) Philip Morris was experiencing adverse sales headwinds in key markets; and (4) as a result of the foregoing, defendants' statements about Philip Morris' business, operations, and prospects, were materially false and/or misleading and/or lacked a reasonable basis.
To learn more about the Philip Morris International, Inc. class action contact email@example.com.
Pretium Resources Inc. (NYSE: PVG)
Class Period: July 21, 2016 - September 6, 2018
Lead Plaintiff Deadline: November 6, 2018
Join the action: https://www.zlk.com/pslra-1/pretium-resources-inc-loss-form?wire=3
About the lawsuit: Pretium Resources Inc. allegedly made materially false and/or misleading statements and/or failed to disclose that: (1) the Brucejack Project is not a high-grade, high-output mine; and (2) as a result of the foregoing, defendants' statements about Pretium's business, operations, and prospects were materially false and/or misleading and/or lacked a reasonable basis. When the true details entered the market, the lawsuit claims that investors suffered damages. On January 23, 2018, Pretium disclosed lower gold production than previously disclosed. Then, on September 6, 2018, Viceroy Research reported that the company's "reported grades and reserves are significantly inflated, a much greater amount of waste is being dumped into local lakes, and more explosives are being utilized" and alleged that "management is scrambling to find consistent, high-grade ore to maintain the charade that its debt and equity are viable."
To learn more about the Pretium Resources Inc. class action contact firstname.lastname@example.com.
You have until the lead plaintiff deadlines to request the court appoint you as lead plaintiff. Your ability to share in any recovery doesn't require that you serve as a lead plaintiff.
Levi & Korsinsky is a national firm with offices in New York, California, Connecticut, and Washington D.C. The firm's attorneys have extensive expertise and experience representing investors in securities litigation, and have recovered hundreds of millions of dollars for aggrieved shareholders. Attorney advertising. Prior results do not guarantee similar outcomes.
Levi & Korsinsky, LLP
Joseph E. Levi, Esq.
55 Broadway, 10th Floor
New York, NY 10006
Tel: (212) 363-7500
Toll Free: (877) 363-5972
Fax: (212) 363-7171
Levi & Korsinsky, LLP
New York, New York, UNITED STATES
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Friday, June 24, 2011
Tuesday, June 21, 2011
WWE Magazine July 2011
Here's a preview of a strip that I did called "The Great Debate" for WWE Magazine. To see the rest, and what was written, pick it up ya'll!
Posted by Scott Cohn at 3:18 PM 1 comment:
Thursday, June 16, 2011
Deadpool and Venom
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Monday, June 13, 2011
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Hi Melony,
I just wanted to send you an email to thank you so much for you work on my wedding day. You were absolutely fantastic and I am so appreciative of your beautiful work, as were the bridesmaids. Thank you so much again.
Love Naomi.
Dear Melony,
Sorry it has taken me 3 month to write to you, but I just wanted to say a huge thank you for the wonderful job you did on our hair at the wedding. Your beautiful personality and kind spirit really made me feel so at ease and comfortable. The morning of the wedding was so fun and I am so glad you were there as you not only are gorgeous woman but are so talented and kind.
Thank you from the bottom on my heart. Here are some pics of your handiwork - you did an AMAZING job!
All my love,
Hi Mel,
I can't say enough thank you for your wonderful work. I absolutely enjoyed the hair u did for me yesterday for my wedding;) everyone kept saying how lovely the hair looked. Fiona, Grace, mums and auntie, they all had a great time!
A bunch of thank you again!
Love your work! Take care!
Best wishes,
Melony was recommended to me by one of Sydney's leading make-up artists. When it came to being a bride, I didn't want to use my regular hairdresser as I wanted someone who specialised in 'wedding' hair to create a special style. I was thrilled with the look that Melony created. My hair looked like a work of art and I was amazed with what she did with my shoulder length hair. Not only is Melony very good at what she does but she was also a delight to have in the room on my wedding day. She was calm, organised and lovely to deal with. I would highly recommend Melony – she is a true professional and I was thrilled with the results.
Hi Mel
We are back from honeymoon
Just wanted to say a big thank you for all the hair and make up for our big day. Didn't really get a chance in the end last Friday.
Dom's mum and Esther loved their hair and make up and preferred your girl to the one they had picked out in Singapore.
Hope all is well and best of luck with the exhibition on Friday
Hi Sandra and Mel,
Thank you very much for the fabulous hair and make up for my wedding! Everyone was blown away by how beautiful the hair and make up was, absolutely stunning.
I've attached a few photos as requested - they are a little dodgy as they were taken on someone's mobile phone.
Thanks very much and I will be sure to recommend you to everyone!
Fionna x


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"First class"
About: Ipswich Hospital Ipswich Hospital Ipswich IP4 5PD
Posted via nhs.uk
What I liked
On October 19th. I had an appointment at the Mobile Endscopy Unit, and I feel that I must comment 0n the way in which I was treated, every member of staff within this unit were absolutely top class, all very caring and ensuring that I understood what was happening all through the treatment, and after the treatment while I was resting in a cubicle It seemed every few minute's somebody was asking was I ok, also the way the kept my wife informed about my progress.
I thought that after a few negative comments your Hospital has had of late, It was time for something positive.
Again many thanks to the staff involved.
What could be improved
Response from Ipswich Hospital 7 years ago
Thank you for taking the time to offer this positive feedback about your experience at the mobile endoscopy unit.
We have passed your comments onto the staff in the unit, and we are delighted that the care you experienced was at the high level we strive for.
- {{helpful}} {{helpful == 1 ? "person thinks" : "people think"}} this response is helpful
- Was this response helpful? Yes | No
Thank you for your feedback.
See more responses from Ipswich Hospital


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Dear readers,
I don't know if there are any of you, left out there. Its been a while since I have blogged. About one year to be exact and looking at my old posts, ignited something within me. I realized that I miss it!! I miss writing and blogging!
I can tell you that drastic changes occurred within me in that last year.I became more …humble and closer to Allah El humdillah.
Right now am preparing to sleep because I have planned to wake up early at Fajr to pray and study. Insh'Allah. I will be posting more so stay tuned


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Some of the most popular devices out there today can get in on this great new Chromecast feature
Now that Google has finally flipped the switch to enable full-on screen mirroring of your Android device to the Chromecast, everyone is eager to get up and running to project their phone or tablet to the big screen. Whether or not you'll be able to cast its screen to Chromecast and how you accomplish it can be a bit different depending on your device, but we're here to clear things up.
For Nexus and Google Play edition devices running Android KitKat and later, the ability to do screen mirroring to Chromecast is baked right into the operating system and an update to Google Play Services 5.0. For devices running a modified version of of Android, you'll need to be using the updated Chromecast app. In either case, Chromecast screen mirroring is currently in "beta" state and restricted to a small number of popular devices.
If you do happen to have a supported device, you'll be happy to know that the process of getting your Android screen mirrored to your Chromecast is extremely simple. Read along for the details.
How to do it on a stock Android device
If you're using a device with stock Android KitKat or Android L, meaning a Nexus or Google Play edition device at this point, you're just a few taps away from casting your screen to the Chromecast.
The first step is to make sure your Chromecast is turned on, connected to your TV and on the same Wifi network as your device. Next, in either KitKat or Android L, head to your device settings, then display settings and tap on the "Cast screen" entry. You'll then see an list of all available Chromecast devices on your network — tap the one you want your screen mirrored to, and your Android's screen will soon appear on the correct TV. You'll see a persistent notification available showing what Chromecast device your Android is currently connected to, which you can tap to enter the display settings or expand to disconnect directly from the notification.
Once everything is set up, you'll also have the option of connecting and disconnecting your phone and Chromecast through the "Cast screen" button in the quick settings area of your notification pane.
At the time of writing, the devices supported for native screen mirroring are as follows:
- Nexus 4
- Nexus 5
- Nexus 7 (2013)
- Nexus 10
- Samsung Galaxy S4 (Google Play edition)
- HTC One M7 (Google Play edition)
How to do it with the Chromecast app
If you have one of the other supported devices (at least during this "beta" release) that isn't a Nexus or Google Play edition, you'll have to install the latest version of the Chromecast app to get mirroring. With that installed, you'll be all good to go.
Make sure your Android and Chromecast are again connected to the same Wifi network, and open the Chromecast app. Slide in the drawer from the left edge, select "Cast Screen" and then tap the "Cast Screen" button on the next screen. A dialogue box will pop up letting you choose which Chromecast device to connect to — tap the one you want and your screen will soon be displayed on the appropriate TV. Again you'll find the persistent notification on your device that lets you disconnect with one tap or enter the Chromecast app for further use.
At the time of writing, the devices supported for Chromecast app-enabled screen mirroring are as follows:
- Samsung Galaxy S4
- Samsung Galaxy S5
- Samsung Galaxy Note 3
- Samsung Galaxy Note 10
- HTC One M7
- LG G Pro 2
Happy casting!
Whether you're using the native screen mirroring through the display settings of a stock Android device or the Chromecast app method on another device, you'll see the same features. Your TV will now perfectly reflect what's on your Android's screen, including auto rotation, animations and audio that would normally come through the device's speakers. Whether its for a game that's better enjoyed on the big screen, showing off a few pictures from your last trip or playing some music in a pinch, Chromecast screen mirroring is a great new feature.


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IAS 2 regarding Inventories states that inventories shall be measured at the lower of cost and net realizable value.
The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.
Then, how to assign the cost of inventories ?
Par. 23 to par. 27 of IAS 2 lines out the guidance of valuing the cost of inventories.
The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects shall be assigned by using specific identification of their individual costs (par. 23).
The theoretical basis for valuing inventories and cost of goods sold requires assigning the production and/or acquisition costs to the specific goods to which they relate. For example, the cost of ending inventory for an entity it its first year, during which it produced ten items (e.g., exclusive single family homes), might be the actual production cost of the first, sixth, and eighth unit produced if those are the actual units still on hand at the date of the statement of financial position. The costs of the other homes would be included in that year's income statement (the presentation of comprehensive income in two statements) as cost of goods sold. This method of inventory valuation is usually referred to as specific identification.
Specific identification is generally not a practical technique, as the product will generally lose its separate identity as it passes through the production and sales process. Exceptions to this would generally be limited to those situations where there are small inventory quantities, typically having high unit value and a low turnover rate. Under IAS 2, specific identification must be employed to cost inventories that are not ordinarily interchangeable, and goods and services produced and segregated for specific projects. For inventories meeting either of these criteria, the specific identification method is mandatory and alternative methods cannot be used.
The cost of inventories, other than those dealt with in par. 23, shall be assigned by using the first-in, first-out (FIFO) or weighted average cost formula. An entity shall use the same cost formula for all inventories having a similar nature and use to the entity. For inventories with a different nature or use, different cost formulas may be justified (par. 25).
The FIFO formula assumes that the items of inventory that were purchased or produced first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. Under the weighted average cost formula, the cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during the period. The average may be calculated on a periodic basis, or as each additional shipment is received, depending upon the circumstances of the entity (par. 27).
The FIFO method of inventory valuation assumes that the first goods purchased will be the first goods to be used or sold, regardless of the actual physical flow. This method is thought to parallel most closely the physical flow of the units for most industries having moderate to rapid turnover of goods. The strength of this cost flow assumption lies in the inventory amount reported in the statement of financial position. Because the earliest goods purchased are the first ones removed from the inventory account, the remaining balance is composed of items acquired closer to period end, at more recent costs. This yields results similar to those obtained under current cost accounting in the statement of financial position, and helps in achieving the goal of reporting assets at amounts approximating current values.
The other acceptable method of inventory valuation under revised IAS 2 involves averaging and is commonly referred to as the weighted-average cost method. The cost of goods available for sale (beginning inventory and net purchases) is divided by the units available for sale to obtain a weighted-average unit cost. Ending inventory and cost of goods sold are then priced at this average cost.
The Standard (IAS 2) does not permit the use of the last-in, first-out (LIFO) formula to measure the cost of inventories (par. IN13).
The IASB, as part of its Improvements Project, determined that the goals of achieving convergence among accounting standards and of promoting uniformity across entities reporting under IFRS would be served by eliminating the formerly "allowed alternative" of costing inventories by means of the last-in, first-out (LIFO) method. This has left the first-in, first-out (FIFO) and the weighted-average methods as the only two acceptable costing techniques under IFRS.
(Sources : Wiley IFRS 2008 : Interpretation and Application of International Financial Reporting Standards - Barry J. Epstein, Eva K. Jermakowicz and IAS 2 Inventories)


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Official PDF Invoices
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What better way to maximize your company's efficiency and improve its image than using Official PDF Invoices extension? This extension allows you to add a next level of professionalism to your eCommerce business using Jigoshop. Utilizing this extension provides the ability for your business to generate high-quality invoices and packing slips straight from your 'Orders' tab in the backend of your eCommerce site. Official PDF Invoices gives you the power to select just one single invoice (or packing slip) or even a whole bulk at one time. You also have control at your fingertips with options including page layout, paper size, logo, return information, and even your companies name, address, and email.
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As a dev, I write mostly unit tests and care about test coverage increasing over time. My view has shifted recently.
Although web UI tests can be fragile, they present a lot of bang for the buck, coverage-wise. It turns out they also have a lot of unique business value; that is, if we're testing what our users see, then when we change something we can immediately know that business value is being affected.
- I recommend view-level tests. Django directly supports and advocates this style. They're fast and easy to create like Unit tests, but have direct user-level (thus business-level) value.
- for UI tests, set an ID on everything that you are testing. (Never ever use XPath.) This makes UI tests more durable and reliable.
- Kent Beck has been the main proponent of TDD from the very beginning, as part of Extreme Programming. "I get paid for code that works, not for tests, so my philosophy is to test as little as possible to reach a given level of confidence"
- I really enjoy Brian Okken's entirely pragmatic view on testing:
My reaction to "Is TDD Dead?" His podcast is in my Top 3: Python Testing
Thursday, July 28, 2016
pragmatic Test Driven Development
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The seventh Harry Potter film concluded with Lord Voldemort (Ralph Fiennes) at the height of his power, stabbing the greatest wand in the world into the air, while Harry (Daniel Radcliffe) and friends, miles away from home, cope with the death of allies at the lowest point in their years at Hogwarts. It can't get much worse for the students, and in the eighth film, their story, and the series, gets the incredible ending it deserves.
In "Harry Potter and the Deathly Hallows – Part 2," Lord Voldemort gathers his army and searches for Harry, the last true threat to his power. Harry meanwhile, with his determined and intrepid friends Hermione (Emma Watson) and Ron (Rupert Grint), search for the last of the horcruxes that sustain Voldemort, and try to destroy them. The battle between good and evil comes to a head in Hogwarts, where the good wizards prepare to make their stand against Voldemort and his army of darkness.
Alexandre Desplat's haunting score, now familiar and welcoming despite its mysterious melancholy tone, brings every emotion alive, and Potter fans will appreciate most that Steve Kloves follows the book, instead of creating his own story.
Daniel Radcliffe has finally hit his stride as Harry Potter. His acting was never quite where Emma Watson's and Rupert Grint's were, but his lovable character made it easy to forgive. Thankfully here, in the final hours of "Deathly Hallows," when Radcliffe must stand alone and be a cinematic force, he nails Potter in a powerful way. Radcliffe is determined, with a single mission, and that determination is riveting. The rest of the cast is strong as ever, with Neville Longbottom (Matthew Lewis) finally getting the screen time his character deserves.
The allure of the Potter films is the fun and wonder of the magic in everything. In "Deathly Hallows," these magical elements have become commonplace, but have not lost their charm. Potter and friends take on a twisting ride deep into a cavern vault, and the gyroscopic cart that carries them makes the journey both magically mesmerizing and terrifying. Professor Minerva McGonagall (Maggie Smith) says it best when, with a delightful squeal at animating an army of statues, she cries, "I've always wanted to use that spell!" It brings everything full-circle, to the beginning, when it was not the life-or-death story that kept adults and children alike riveted to the screen, but the pure fun of disappearing through train station columns, of first flights on broomsticks, of the young actors caught up in a fantastic world where anything could happen. And in this world, where the lines between good and evil – even when blurred – ultimately become clear, audiences enjoyed the refreshing fact that Harry would always choose the light over the darkness, like so few heroes today.
The only negative, and it's really a positive, is that the final battle stretches on after the story sustaining it has been benched. Through slow motion and wheeling flight, Ron and Hermione keep losing a dragon tooth that will help them kill a python horcrux, and Voldemort and Harry struggle to rip each other's faces apart as they swirl magically around Hogwarts. But it gives David Yates (who has directed four of the Potter films) an opportunity to create the truly epic battle that the series has until now lacked. There's also the "19 years later" moment, when the kids are grown, but still played by their young actors and actresses. Makeup simply makes them look a little ridiculous, but it also concludes the series in the way it began: suspend reality, as audiences put aside the constraints of fact to enjoy what is one of the most beloved series of all time. And there's nothing wrong with that.


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Wilda I. Allen 86 of Ravenna passed away Sunday, January 20, 2013 at Robinson Memorial Hospital in Ravenna, Ohio. She was born January 4, 1927 in Pt. Pleasant, West Virginia to the late Floyd W. and Ethel Mae (Allen) Riffle.
Wilda has lived in Ravenna the past seven years and was formerly of Akron, Ohio. She was a member of the Akron 1st Church of the Brethren and the Order of the Eastern Star Ravenna Chapter #46. She was a former girl scout leader and was a member of the church choir.
Survivors include her husband of 58 years, Kenneth M. Allen whom she married July 24, 1954, her children, Kemberly (Chip) Cipriano of Ravenna, Nancy (William) Binns of Cincinnati, her grandchildren, Jessica and Morgan Cipriano, Scott (Tammy ) Binns, Tia (Michael) Peters , Kevin (Mary) Johnson, Layla Robinson, ten great grandchildren, many nieces and nephews, close friends Becky & Ricky Swartz, her best friend, Wilma Nelson and her loving dog, Noel. In addition to her parents, she was preceded in death by her daughter, Vickie Johnson, and sister, Marjorie Williams.
Calling hours will be from 4 PM Thursday, January 24, 2012 until time of Eastern Star Services at 6:00 PM with funeral services following the star services with Pastor Gary Lorenz officiating at the Shorts-Spicer-Crislip Funeral Homes, Ravenna Chapel. Burial will take place in the Ohio Western Reserve Cemetery in Rittman, Ohio. The family requests no flowers, memorials may be made to the Alzheimer's Association, RMH Hospice or the Akron 1st Church of the Brethren. The family would like to especially thank Gina and Brenda for their kind and compassionate care and the rest of the Hospice staff for the care that was shown to Wilda. Condolences and memories may be shared with the family at www.sscfuneralhomes.com. "I love You a bushel and a peck and a hug around the neck"
(Shorts-Spicer-Crislip 330-296-6858, RC 1-22-13)SClB


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Postnatal recovery course IN ENGLISH
The Postnatal recovery period is considered very important in the lives of both mother and child. Being pregnant and having a baby changes your body in so many ways. Being informed of the process of postpartum recovery will help you to appreciate the phenomenal transformation that your body is undergoing.
These classes are designed to work with your recovering body, targeting issues such as abdominal wall separation, weak pelvic floor, and cesarean section.
In addition to postpartum excercises every class includes a little bit of theory, relaxation, and some useful tips and hints about how to lift and carry your baby, how to prevent urinary incontinence, breastfeeding positions etc.
Postnatal Recovery classes are for moms who are at least four weeks postpartum. Although it is never too late to start!
This class is focused on the moms well-being. Babies are welcome to join.
In this course we are aiming at
Improving posture, body awarness and relaxation skills
Preventing rectus diastasis (abdominal separation)
Preventing urinary incontinence
The group will be small (max 8 people) so that each participant gets personal guidance.
Next course: Monday 31.10.-28.11.2016, 10.00-11.00 am.
Location: Organic Spirit ( Lauttasaarentie 17, 00200 Helsinki)
Price: 100,00 €
More information and enrollment: Tuire Salminen (email@example.com)


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A middle-aged journalist interviews the real-life Dutch star Katja Schuurman, in her own loft. Pierre, the journalist is annoyed at being given such a fluffy assignment, as he is normally a political correspondent. Initially he has no questions for Katja, but soon they are coaxing their darkest secrets out of each other.Résumé de IMDb.com
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Barbed Wire
Barbican Mild Steel Barbed Wire
Mild Steel
Barbican Mild Steel Barbed Wire
Mild Steel
Barbican is our heavy duty mild steel barbed wire. It is produced using heavily galvanised wire, it has 4 long sharp points spaced 100mm apart. We supply Barbican on strong wooden spools with 'Hesston' carrying handles for safety and ease of handling,
|Line Wires
|2.5mm - 415-550 N/mm2
|Barbing Wires
|2.0mm - 415-550 N/mm2
|Roll Lengths Available
|Roll Weight