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text: Fee regulations Fee Regulations of the HSG Library These administrative fee regulation of the University of St. Gallen takes effect on 1 August 2018 and replaces the previous fee schedule of the HSG Library. All fees and charges are inclusive of VAT and postage. You can find detailed information and important regulations in the downloads section. Free Services: Library lending facilities for people living or studying in Switzerland and neighbouring countries, based on Art. 4 of the Library regulations. Guided tours, presentations of the HSG Library services Reservations Reminders after the borrowing period elapses Recalls of reserved documents Usage of Library research PCs Reserved carrels for PhD students and Master's students (thesis) to work (deposit: Fr. 100.-) Lockers bookable for a day/a week Shipment of documents from the HSG storage facility Shipment of documents to and from the Hauptpost Library (only Vadiana Cantonal Library collection) Paid Services: Obtaining documents Dispatching documents ordered from the Library catalogue Picking up the document in an IDS Courier Library 5 Fr. per document Dispatch by post Switzerland 12 Fr. per document Postal surcharge to abroad (Europe) 10 Fr. each delivery Express postal surcharge (Switzerland) 16 Fr. each delivery Supplying magazine articles Magazine articles from HSG stocks and all Swiss libraries including the Speicherbibliothek 5 Fr. per 20 pages Magazine articles from abroad (photocopy) at least 10 Fr. at cost Obtaining books from other libraries (inter-library loan) from Swiss libraries 12 Fr. per document from foreign libraries (Europe except for the UK) 20 Fr. per document from foreign libraries (UK, other countries) at least 35 Fr. at cost Sales of HSG doctoral theses Switzerland (incl. shipping costs) 39 Fr. Abroad (incl. shipping costs) 53 Fr. General services Printing and photocopying with a smart card or with coin-operated machine A4 b/w 0.10 Fr. A4 coloured 0.40 Fr. A3 b/w 0.20 Fr. A3 coloured 0.80 Fr. Duplex printing will be charged with twice the amount. Overdue fines / replacement costs Overdue fines for late return of documents 1st reminder 10 Fr. per document 2nd reminder + 10 Fr. per document 3rd reminder + 15 Fr. per document After the 3rd reminder without a response, the Library reserves the right to purchase the medium at the user's expense. Costs: actual purchasing costs + Fr. 80.00 admin fee Special fines Late return of reference copies, day loans and locker keys for each day overdue 5 Fr. per document Books not picked up from other IDS Courier Libraries 5 Fr. per document Opening barred lockers 10 Fr. Forcing open padlocks 10 Fr. Replacement costs for lost documents If a document is damaged Actual repair costs If a document is lost that is available in book shops Actual costs + 80 Fr. admin fee if purchased by the library + any overdue fines If a document is lost that is out of print Fr. 80.- admin fee + any overdue fines + actual reproduction costs (book binding, etc.) By loss of key 100 Fr. By loss of laptop lock 100 Fr. Debt recovery and debt recovery costs at cost

subset: commoncrawl


text:
Im Tony, im 24years old and have just done a 5 days plastering course.
Can someone tell me the best way to get into plastering as a career, I want to learn more and gain experience with someone with plenty of years of experience in the plastering trade.
Are there people willing to take on beginners? :cry: :cry:[/quote]


text:
- 4:03
Soga za Mzawa feat. Nikki Mbishi
One The Incredible
Lyrics[Verse/ VESI/UBETI]
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More songs by One The Incredible
- Chafu Feat. Nikki Mbishi & Wakazi3:22
- Kesho Yetu feat. Songa3:34
- Mistari 16 feat. Stereo, Young Killer, Ezden the Rocker & Kad Go3:47
- The Incredible (remix) Feat. Stereo, Izzo B & Chidi Benz.5:17
- Mtumwa feat. Ghetto Ambassador3:26
- One The Incredible Feat. Jaco Beatz3:01
- Prophetional3:01
- A lot of wishes Feat. Nikki Mbishi & Alumeru4:31
- Danga3:39
- Kivyovyote3:43
- Mahiri Feat. Songa & Ghetto Ambassador3:38
- Mwendelezo Feat. Songa4:02
- Sayansi Flani2:48
- Adoado Mixer Feat. Jaco Beats3:01
- Yeye Feat. Damian Soul3:31
- My City4:25
- Ni Wewe featuring Mwasiti & Mr Blu2:55
- Never Lie4:41
- Put It On Me ft Q The Don3:35
- Mlimbwende4:02
- Haya Maisha feat. Songa3:26
- Kupanda Na Kushuka With Nikki Mbishi, Songa, Lady Jay Dee4:15
- The Incredible3:47
- Mtanganjia feat. Charpcin3:02
- Pure Number3:28
- Miss Beautiful3:49
- 40 Barz2:05
- Zaidi ya Asili3:24
- Salam feat. Grace Matata3:21
- Wasumbufu Wa Kizazi feat. Kad Go & Songa3:34
- Young, Gifted & Black3:06
- Rap Science3:16
- African Qeen feat. Alumeru3:54
- Understanding The Struggle3:18
- Bado Nzito feat. Dubo Jesus Son & Dizasta3:33
- Husika feat. Alumeru4:02
- Debut2:20
- Cold1:49
- Real Fea H.I.M3:42
- You wont win feat. Proveli The Paragon2:54
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- Menace II Society feat. Six O`clock7:02
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text:
Somewhere, someone has a video of a PG columnist attempting to disrobe while singing Macy Gray's "I Try" at an after-hours karaoke bar. Worth tracking down, perhaps?
I've always favored the prototypical rock-guitarist persona established by Jimmy Page and Keith Richards: Sing when you must, but ultimately that's the dubious task of the prancing egomaniac hogging the front of the stage. I feel much more at home slightly to the right of the drums taking care of the actual music-making, while leaving the majority of the singing and crowd-working to a self-absorbed diva.
Being the singer in a band seems a bit silly; singing to tracks in front of an audience? Fug-ged-eh-bout-et. That's ridiculous. If you've been to a karaoke bar and observed those delusional fools stiffly holding a mic in front of their sweaty, boozy faces while nervously caterwauling "Don't Stop Believing," you've probably thought "I'd have to be out of my mind to do that."
About 12 years ago I was quite literally out of my mind while on tour, thanks to some serious pain meds my doctor prescribed after he removed discs 7 and 8 from my neck. I should have stayed home to convalesce, but I had to pay for the operation so I went on the road.
I pilled up and toughed my way through two weeks of shows. Each day of the tour I'd play the gig, then decrepitly shuffle to my bed and descend into a medicated coma. On the final night of the tour, my bandmates pulled me out of my bunk and dragged me to a bar for a post-show, celebratory drink.
The details remain a bit cloudy, but from what I can piece together through my cheesecloth memory and the few videos that regrettably captured the evening, after my third scotch and Demerol, I commandeered the karaoke mic for a spirited version of Macy Gray's "I Try." It was a powerful performance that concluded with me trying to take my pants off over my head. (Although the good people at YouTube's Standards and Practices removed the video, I'm sure it's out there somewhere.)
I learned two valuable lessons that night: It's best to heed to those warning labels on pill bottles, and, karaoke can be fun.
Karaoke is undeniably ridiculous, yet strangely engaging once you embrace your inner geek. The masses rarely get a chance to perform in front of an audience. Karaoke gives everyone license not only to sing, but also to act like a rock star. For me, it's an Andy Kaufman-inspired moment—an opportunity for anyone to attempt to entertain a crowd either through musicality or stupidity.
Here are a few tips for those of you brave enough to be idiotic.
Do not attempt karaoke while sober. Let me preface this with a heartfelt plea: Drink responsibly and do not mix medication with alcohol. This isn't just the boys in legal talking, I actually mean it. Also, if you've used up all your drink tickets in life, continue working your recovery program. That said, karaoke is no time for clear thinking. The brain cell you kill may be the one that's holding you back from being the performer who truly delights.
Don't just sing it, sell it. Now is the time to apply every over-the-top rock-star cliché: Strut about the stage, fall to your knees and cry, raise your fist in the air and maniacally pump it, twirl and spin like Prince and James Brown, spread-eagle jump like David Lee Roth, circa 1978.
Engage the audience. Get them to join you on the final chorus. There's something genuinely sweet about a sing-along. It makes strangers feel like family, which in a way, they are.
Find a killer song that fits you. As long as it's not Macy Gray's "I Try"… that's mine. The track's key should be in your range and you should kind of know the words so you're not dully staring at the video monitor. More importantly, your song should draw something out of you emotionally.
Avoid overtly sexual songs. That's just creepy.
Avoid the trite. Not even Jimmy Buffett should be allowed to sing "Margaritaville" again.
We all fear embarrassment. We privately worry that others think our hair is all wrong, our body isn't quite right, or we sound stupid. Most of us are plagued by private anxieties that something about us just doesn't measure up to some unachievable image of perfection. These mostly unfounded fears rob us of many of life's joys. It's wonderfully liberating to let go of our inhibitions. By taking risks and laughing at ourselves, we strip those hobgoblins of self-consciousness of all their power. It also just plain feels good to sing as loud as you can, even if you kind of suck at it.
John Bohlingeris a Nashville multi-instrumentalist best know for his work in television, having lead the band for all six season of NBC's hit programNashville Star, the 2012, 2011, 2010 and 2009 CMT Music Awards, as well as many specials for GAC, PBS, CMT, USA and HDTV.
John's music compositions and playing can be heard in several major label albums, motion pictures, over one hundred television spots and Muzak... (yes, Muzak does play some cool stuff.) Visit him atyoutube.com/user/johnbohlingerorfacebook.com/johnbohlinger.


text:
This modern apartment is located in one of the most sought after areas, Club Nautico in Santa Ponsa and offers a beautiful view to the harbor. Quiet and yet centrally located. Four spacious bedrooms, three bathrooms, bright open living area, modern kitchen and large terraces from which you can enjoy the beautiful view of the marina. Other features include: air conditioning hot / cold, community garden, communal pool, parking
Santa Ponsa offers a combination of beautiful landscape and coastline, sophisticated infrastructure, sports facilities and excellent road connections. Its close proximity to Palma and the International Airport makes Santa Ponsa one of the most sought after locations in Mallorca's south west region. Furthermore, it provides services and infrastructure in a relaxing and exclusive environment for those people who want to enjoy the island year round. Golfers will love the choice of no less than three golf courses at Nova Santa Ponsa, which provides an international meeting point and social hub for all residents and visitors. Santa Ponsa's beautiful bay and beaches are an ideal place to practice water sports. Nearby, Port Adriano's super yacht harbour with its designer boutiques and great choice of bars and restaurants complete the exclusive Mediterranean lifestyle of this area.
Availability upon agreement.
This material is based upon information, which we consider reliable, but because third parties have supplied it, we cannot represent that it is accurate or complete, and it should not be relied upon as such. This offering is subject to errors, omissions, and change of price or withdrawal without notice. Taxes, notary and register fees must be paid by purchaser, the commission by the seller as stipulated by Spanish regulations.


text:
Infrared Photography
Postponed Until Feb
This webinar introduces you to shooting infrared images using digital and film cameras.
Infrared photography is a beautiful, yet different way of seeing the world using a part of the light spectrum that our eyes are not sensitive to, but digital cameras are.
It results is a stunningly different look to landscape and people photography.
Topics covered include:
- What is infrared and why is it interesting
How digital cameras work with infrared
Converted vs normal digital cameras for infrared
Photoshop handling of infrared images
It takes you through what you need to get started and guides your experimentation in infrared.
About your presenter Wayne Cosshal.
Wayne J. Cosshall is the publisher of Digital ImageMaker International (www.dimagemaker.com), Photography Wisdom in book (Amazon) and app for iPad forms and involved in a number of other Internet publishing ventures. He exhibits his digital and photographic art nationally and internationally.
Wayne has been a teacher, educator and communicator all his adult life. He started his university teaching career whilst still an undergraduate student himself. He created his first computer graphics image in 1979, built his first computer in 1980 and constructed his first digital camera in 1986.
He cut his teeth on photography as a child doing astrophotography, hooking cameras up to the telescopes he had and built. This grew into a general interest in photography and art. He has exhibited his photography and digital art (predominantly mathematical and fractal imagery, up until quite recently) in group and solo shows within Australia, including invitational survey shows, and internationally. He was Assistant Director of the prestigious International Digital Art Awards for 5 years and has curated several major exhibitions.
Wayne works in series. His two great imaging passions are infrared photography and digital collage. A number of recent infrared series includes "Better to be a wolf than a sheep", "Mullock heaps of central Victoria", "Infrared panoramas" and "The rural landscape". He is working on a substantial collage series called "Road to Elysium" that delves into the esoteric and another series interpreting the Kabbalah through imagery.
This will be structured like the bulk of our webinars. You will receive a live seat and the download. The webinar is scheduled for:
Coming In February


text:
The 2007 O'Reilly TOC Conference Has Concluded
Dates and New York area location for the 2008 edition will be announced soon.
- View photos of the conference
- Read news articles and other coverage
- Download speaker presentation slides
Kudos for the First TOC Conference
- "A festival of practical geekery" -- Publishers Weekly
- "A techie-meets-publishing idea extravaganza" -- Marci Alboher
- "Eye-opening" -- Booksquare
- "TOC has come along not a moment too soon...If you have any interest at all in the future of books and/or the publishing industry and you didn't make it to TOC, well, you'll just have to try harder next year" -- Medialoper
- "It's a big week and I suspect a much more relevant one these days than the recently held BookExpo." -- Book Patrol
- "Day two brought out the stars and visionaries of the digital publishing universe" -- Publishers Weekly
Conference Mission
Technology is transforming publishing. From the way ideas are generated to the packaging of information and delivery of products, technology and change are themes in every aspect of publishing. For publishers, these shifts are taking place so rapidly that it's challenging to keep current--let alone create new, profitable opportunities.
O'Reilly is launching its first Tools of Change for Publishing (TOC) Conference to raise the level of technology knowledge and discourse among book publishers and to spark conversation and creativity for leading change. The TOC Conference will provide insightful analysis, hands-on workshops, and engaging sessions for book publishers. Join us June 18-20, 2007 in San Jose, California for the first O'Reilly TOC Conference, and help shape the future of publishing.
Conference Speakers
Robert Martinengo
University System of Georgia
Dan Gillmor
Center for Citizen Media
Jimmy Wales
Wikia, Inc
Jason Hunter
Mark Logic
Tim O'Reilly
O'Reilly Media, Inc.
Adam C. Engst
TidBITS and Take Control Books
|Also Speaking:
Tools of Change for Publishing Conference Explores
- New opportunities for publishers and ideas that could spark new business models
- Tech-enabled innovations in editorial, marketing and distribution
- Hidden impacts of technology on strategy, production, consumption and intellectual property
- Successful new publishing initiatives
- Best practices for working with Amazon, Google, Ingram and other big players


text:
Braves' homers sink Mets
ATLANTA >> Evan Gattis is starting to get his groove back for the Atlanta Braves.
After playing three games in the minor leagues to correct his swing, Gattis returned to the majors and made an immediate impact.
"I felt fixed before leaving," Gattis said. "It's good to go there and really kind of put it into action. It was good to have a good night."
Kris Medlen pitched seven strong innings while Gattis and Andrelton Simmons homered to help the Atlanta Braves win their second straight game with a 3-1 victory over the New York Mets on Tuesday night.
The Braves have won 20 of 24 at Turner Field to improve the major leagues' best home record to 51-19.
Gattis, who was recalled earlier in the day after a three-game stint at Triple-A Gwinnett, tied it at 1-all with his 16th homer in the seventh.
After Mets starter Carlos Torres (3-3) walked Dan Uggla on nine pitches, Simmons hit his 13th homer to make it 3-1.
Medlen (12-12) allowed seven hits and one run while striking out nine.
Closer Craig Kimbrel converted his 34th straight save opportunity and improved to 44 for 47 this season. He struck out Juan Lagares and Matt den Dekker, allowed a single to Omar Quintanilla and retired pinch-hitter Justin Turner on a groundout.
New York has dropped three straight and nine of 13.
Torres gave up seven hits, three runs and one walk. He tied career highs with six strikeouts and seven innings pitched.
The Mets took a 1-0 lead in the sixth on Daniel Murphy's RBI double with one out, but Medlen limited the damage on Josh Satin's groundout and Lucas Duda's strikeout.
In the seventh, New York manager Terry Collins let Torres bat with runners at first and third, but the pitcher struck out.
Torres lost the lead in the bottom half of the inning, unable to finish off Gattis and Uggla when both hitters fell behind with 0-2 counts.
"Look where he was in that point in the game, and he was cruising," Collins said. "They're dangerous so you can't make any mistakes. He gave us a chance. We just couldn't put up any runs."
Medlen erased the first two runners in scoring position — Eric Young Jr. in the first and Duda in the fourth.
After Young tripled over Gattis' head in left field in the sixth and scored on Murphy's double, Medlen escaped further damage when Josh Satin grounded out and Duda took a called third strike.
"Whatever jam you get in, you always feel like you can get out of it," Medlen said. "I'm always thinking positive. Whether other people do, I don't know, but I'm always figuring out a way to get out of stuff. It's something you learn as you mature in this game. I think I've figured how to battle, how to go at guys, and today I did a decent job of that."
Duda doubled with two out in the fourth, getting stranded on d'Arnaud's strikeout, but his average dropped to .169 in 59 at-bats with runners in scoring position.
Gattis, who went 3 for 3, spent the previous three days at Triple-A Gwinnett to get some at-bats. The NL's rookie of the month winner for April and May had slumped in August, but he seemed to correct his issues by going 6 for 13 in three games at Gwinnett.
Gattis took four pitches from Torres before crushing a cutter into the seats in left-center field. It was his first homer since the Braves' 8-2 victory at New York on July 24 — a span of 70 at-bats.
"It's good to square the ball up, first," Gattis said. "It just ended up being a home run, you know."
Atlanta has won 29 of its last 38 games and has rallied for 41 victories, best in the NL.
Notes: Braves manager Fredi Gonzalez said RF Jason Heyward, on the 15-day disabled list with a broken jaw, met with a doctor Tuesday and has been cleared to play catch and hit balls off a tee. ... Medlen is 2-1 with a 3.20 ERA and has 29 strikeouts in 25 1-3 innings in four starts against the Mets this year. ... Collins said before the game that he expects RHP Daisuke Matsuzaka will make his next scheduled start Sunday at Cleveland. Matsuzaka is 0-3 with a 10.95 ERA in three starts with New York. ... Collins added 1B Ike Davis, sidelined for the fourth straight with a strained right oblique, was in New York to see a doctor. ... Braves OF Jordan Schafer grounded out as a pinch-hitter for Medlen in the seventh. Schafer went 4 for 5 on Monday before leaving the game early with a sore back.


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Analytical procedures are used frequently and increasingly are relied upon as substantive evidence. Based on this study, auditors are insensitive to the impreciseness of the analytical procedure when the results are favorable and may be a cause for over-reliance on weak evidence. Performing a stronger, more precise analytical procedure caused participants in the favorable outcome situation to become more aware of the weakness of the initial procedure and re-evaluate their evidence strength rating. Further, evidence suggests that having auditors consider the possible weaknesses of an analytical procedure prior to performing the procedure will cause them to rate the strength of the evidence from a weak analytical procedure lower. Overall, this suggests a need to better train auditors in performing and interpreting analytical procedures.
In a discussion of Glover et al.'s paper, McDaniel asks whether the findings may indicate that auditors in the unfavorable outcome (i.e. there is a material difference) are under-relying on the evidence rather than that auditors in the favorable outcome (no material difference) are over-relying on the evidence. Glover et al. respond that the over-relying of the evidence is of concern to regulators and the alternative does not explain all of the results. McDaniel also notes that the case study was of a company in the financial industry but that the participants were not required to have any financial industry experience. Glover et al. note that the interest income item is the issue which is not specific to the industry or complicated. McDaniel also notes concerns about a potential "anchoring" effect as the participants performed their analytical procedures based on prior year working paper results. In response, Glover et al. discuss this feature of an audit.
Glover, S. M., D. F. Prawitt, and T. J. Wilks. 2005. Why Do Auditor's Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision. Auditing: A Journal of Practice & Theory 24 (Supplement): 197-220.
McDaniel, L. 2005. DISCUSSION OF Why Do Auditor's Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision. Auditing: A Journal of Practice & Theory 24 (Supplement): 221-228.
Glover, S. M., D. F. Prawlitt, and T. J. Wilks. 2005. REPLY TO DISCUSSION OF Why Do Auditor's Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision. Auditing: A Journal of Practice & Theory 24 (Supplement): 229-232.
For practice, the authors provide evidence about the relation between control deficiencies and substantive tests in the integrated audit. A significant minority of senior auditors attempt to identify bias in an accounting estimate with increased sampling from the biased estimation process, though they have been told that the estimation process is biased. The authors provide theory consistent empirical evidence that auditors often reach questionable, optimistic judgments about the capability of audit evidence to address control deficiencies. Auditors will often revert to what they know best, and it is difficult to get people to look beyond the familiar, regardless of experience level.
Mauldin, E. G., & Wolfe, C. J. 2014. How Do Auditors Address Control Deficiencies that Bias Accounting Estimates? Contemporary Accounting Research 31 (3): 658-680.
This research furthers the understanding of auditors' judgment performance in four important ways. We show that
For more information on this study, please contact David Plumlee.
Plumlee, R. D., B. Rixom, and A. Rosman. 2015. Training auditors to perform analytical procedures using metacognitive skills. The Accounting Review 90 (1): 351-369.
This paper is intended to prompt auditors to take advantage of easier access to population data in today's digital business environment. By abandoning sampling auditors can develop much more sophisticated models of behavior that can identify anomalies in ways that were not possible before. Auditors can also be more creative in how they treat data, be it in aggregating it across organizational subunits or in larger and smaller time units. Most innovative of all, auditors and/or managers have the ability to continually update their expectation models by investigating errors and anomalies in real time and correcting them, so that the model is not based on flawed data. We find that such error correction greatly improves the accuracy of analytical procedures. Perhaps the most important finding, however, is that almost all the various expectation models we used gave similarly strong results which implies that what really matters is the size of the data set. Once auditors move away from sampling they will find that population data provides great statistical power when developing analytical procedures that reduces the reliance on finding just the right such procedure.
For more information on this study, please contact Alexander Kogan.
Kogan, A., M. Alles, M. Vasarhelyi and J. Wu. 2014. Design and Evaluation of a Continuous Data Level Auditing System. Auditing: A Journal of Practice and Theory. 33 (4): 221-245.
The findings suggest that auditors need improvement in the use of NFMs when performing substantive analytical procedures. Also, the findings of this study suggest that a relatively simple and efficient prompt regarding the use of NFMs can improve auditor substantive testing in the important area of revenue recognition. The evidence suggests that auditors are more likely to respond appropriately to a prompt when fraud risk is assessed at high levels. This demonstrates that decision-makers should carefully assess the level of fraud risk that will result in the desired behavior from in-charge senior auditors.
For more information on this study, please contact Joe Brazel (firstname.lastname@example.com).
Brazel, J. F., K. L. Jones, and D. F. Prawitt. 2014. Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt. Behavioral Research in Accounting 26 (1): 131-156.
This experiment provides evidence that training in a systems perspective could help auditors analyze complex relationships between accounting data. This could be used to set appropriate analytics expectations and, more importantly, provide a credible way to determine whether management's representations are well-grounded or not. This method also appears to require less mental effort to implement, since it moves the complicated relationship structure out of memory and onto a model. Given the added complexity of many estimates in today's companies, systematic methods of processing information like a systems perspective may help to simplify the analysis of the estimates.
For more information on this study, please contact Billy Brewster.
Brewster, B. E. 2011. How a systems perspective improves knowledge acquisition and performance in analytical procedures. The Accounting Review 86 (3), 915-943.
The practical implication of this research for auditors is that it is best to avoid making initial hypotheses until after they obtain a comprehensive perspective of the data. Auditors should instead treat early stages of the decision process as a fact-finding exercise.
Luippold, B.L. and T.E. Kida. 2012. The Impact of Initial Information Ambiguity on the Accuracy of Analytical Review Judgments. Auditing: A Journal of Practice and Theory. (31) 2:113–129.
The results of the study are important, as they demonstrate that relations among different financial statement accounts should be considered when examining how auditors respond to changes in risk of misstatements. Specifically, auditors do appear to respond to increases in the risk of material misstatement of one account by also increasing planned audit hours in related accounts. The results also highlight the fact that auditors' responses to changes in audit risk are insensitive to fee pressure; specifically, the increase in budgeted audit hours when encountering a serious misstatement is similar whether fee pressure is low or high. Moreover, the author suggests that the concept of relatedness of accounts explored in this paper could be extended to tests of internal controls – for example, information about the effectiveness of one internal control could be informative about strength or importance of related internal controls
Vandervelde, S. 2006. The Importance of Account Relations when Responding to Interim Audit Testing Results. Contemporary Accounting Research. 23(3): 789 – 821.
Bedard's (2006) discussion of Vandervelde (2006) reinforces the fact that auditors do incorporate the relationships among accounts in their responses to increases in misstatement risk. He also suggests that it is important to consider how this pattern maps to auditors' risk assessments at the financial statement assertion level. His discussion emphasizes that in response to fee pressure, auditors may shift planned audit hours between accounts (i.e., from low risk areas to high risk areas), rather than increasing overall planned audit hours. Finally, despite Bedard's (2006) caveat that this result could be due to auditor self-presentation concerns or a change in the mix of audit procedures that does not result in increased hours, it is important to note that auditors do not appear to reduce planned audit hours in response to fee pressure – and that this could reflect auditors' cognizance of the heightened importance that investors and the market currently placed on the role of auditing.
Bedard, J. 2006. Discussion of: "The Importance of Account Relations when Responding to Interim Audit Testing Results". Contemporary Accounting Research. 23(3): 823 – 831.


text:
Closed schools in Sacramento find new life
Four Sac City Unified campuses provide educational services again
Four years after the Sacramento City Unified School District closed four elementary schools for budget savings, all four have found new life providing different forms of education.
Perhaps the most unusual is the Yav Pam Suba Academy, at the former Libson Elementary School in Sacramento's Pocket neighborhood.
A Hmong-oriented charter school, the academy has 420 students with 120 more on a waiting list.
The school enrollment is about 80 percent Hmong but the classroom language is English.
Kids attend classes from 8 a.m. to 5 p.m. Monday through Thursday, with Fridays off.
The extra time in school allows time for 11 instructors to provide what the school calls enrichment classes.
"We have Taekwondo, music, dance, PE and we also have art," Principal Vince Xiong said. "That comes through in body-brain compatible education to help nurture and build multiple intelligences in children."
Xiong says Hmong parents drive the children to the open-enrollment school from as far away as Galt, Rancho Cordova and Roseville.
Elsewhere, the former Alice Birney School has become a successful Waldorf charter school.
A California Montessori school is now operating in the former Thomas Jefferson School.
And the former Genesis High School, next to the district office building, is now being used for several education projects ranging from enrollment and inoculations, to student achievement classes.
With Sacramento City Unified District trustees deciding the fate of 11 schools recommended for closure, parents have expressed concern that closed facilities would become neighborhood blight.
District spokesman Gabe Ross said each campus that may be closed will be secured and maintained.
He said a committee would be appointed to plan to oversee the transition of each site.
"The goal is to have all these sites reused and repurposed in a different way," Ross said.


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Standard, Vermont
|This article is a stub. Help us to expand it by contributing your knowledge. For county and town page guidelines, visit U.S. County Page Content Suggestions.
Stannard is a town in Caledonia county, Vermont. It was formed in 1798 in Vt. from Orange county. It has used the following other name(s): Goshen Gore No.1. The probate and court district for Stannard is Caledonia. For more information, contact the town at P.O. Box 94, Greensboro Bend 05842. On the attached map, Stannard is shown as 5 in Caledonia county.
For information about the state of Vermont see Vermont Family History Research.


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I am an objects conservator working to help preserve museum collections in Wiltshire. Much of the work I do is with archaeological collections including the item I am working on today which is a spearhead from the Saxon period and the ferrule from the bottom of the spear.
Why this needs treating
The item has been part of museum collection since the 1940s and has been treated in the past to conserve it. A thick layer of clear lacquer was applied as part of the old conservation treatment which is not the way iron objects are normally preserved today. The lacquer gives the object a glossy appearance and several hairs from the brush it was applied with are stuck in the coating.
As well as being unsightly the coating is also ineffective. The idea behind using the coating is to prevent corrosion by stopping oxygen in the air from coming into contact with the metal. However the coating has either worn away in places or did not completely cover the object and new corrosion is forming in the gaps. Fresh corrosion can be seen as little round bubbles of orange material on the surface of the object and the corrosion is also forcing cracks to open up in the metal. If this deterioration was allowed to continue it could cause a great deal of damage to the object with fragments of metal flaking away until ultimately there would be nothing left.
The treatment
To prevent any further deterioration I am going to remove the coating and corrosion products using a technique called air abrasion. This is similar to sand blasting but done on a very small scale. The object is cleaned with fine aluminium oxide powder in a jet of air. The air and powder comes out of a hand held nozzle less than 1mm wide. I can control the air pressure and the amount of abrasive powder I am using in order to clean the object very precisely and will be working under a microscope so that I can see exactly what I am doing in fine detail. I will post another picture of the object when I have finished so that you can see the difference cleaning it has made.


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Lord Carey attacks PM over Christian 'support'
- Published
The former archbishop of Canterbury, Lord Carey, has accused David Cameron of making Christians feel marginalised.
He said it was a "bit rich" for the prime minister to tell religious leaders to oppose secularisation.
This follows comments made by the PM at a pre-Easter Downing Street reception for faith leaders.
A Downing Street spokesman rejected the criticism, saying Mr Cameron valued "the profound contribution" Christianity had made to UK life.
But Lord Carey wrote in the Daily Mail that the government seemed to be "aiding and abetting" aggressive secularisation.
He also said Mr Cameron had done more than any other recent political leader to increase Christian anxieties.
Many Christians doubted the sincerity of Mr Cameron's support of Christians' right to practise their faith, he said.
Lord Carey said: "I like David Cameron and believe he is genuinely sincere in his desire to make Britain a generous nation where we care for one another and where people of faith may exercise their beliefs fully.
"But it was a bit rich to hear that the prime minister has told religious leaders that they should 'stand up and oppose aggressive secularisation' when it seems that his government is aiding and abetting this aggression every step of the way.
"At his pre-Easter Downing Street reception for faith leaders, he said that he supported Christians' right to practise their faith. Yet many Christians doubt his sincerity."
Lord Carey also that said a recent ComRes poll suggested "more than two-thirds of Christians feel that they are part of a 'persecuted minority'".
"Their fears may be exaggerated because few in the UK are actually persecuted, but the prime minister has done more than any other recent political leader to feed these anxieties."
He said that Mr Cameron "seems to have forgotten in spite of his oft-repeated support for the right of Christians to wear the cross, that lawyers acting for the coalition argued only months ago in the Strasbourg court that those sacked for wearing a cross against their employer's wishes should simply get another job".
'Profound contribution'
And Lord Carey spoke of being "very suspicious" that behind plans for gay marriage "there lurks an aggressive secularist and relativist approach towards an institution that has glued society".
"The danger I believe that the government is courting with its approach both to marriage and religious freedom is the alienation of a large minority of people who, only a few years ago, would have been considered pillars of society."
However, a Downing Street spokesman rejected the criticism, saying: "Christianity plays a vital part in the Big Society, from the many brilliant church schools to the huge number of charitable causes based in churches across the country.
"The prime minister values the profound contribution that Christianity has made and continues to make to the country, which is why he strongly backs it."
Desmond Swayne, a former Parliamentary aide to David Cameron, told BBC News that he was shocked to read Lord Carey's remarks.
"I was almost gobsmacked because I regard myself as a bible-believing Christian and my view is that the government couldn't have been more forthright in defending the interests and practices of Christians."
On the issue of gay marriage, Desmond Swayne said the government has done all it could "to take account of the objections of the Church of England and other churches which are against this development."
He added: "We've produced a package which maximises the freedom available to the churches - those that don't want to touch it, won't have to."
'Intolerant views'
The National Secular Society, meanwhile, urged the prime minister to "ignore Lord Carey's theocratic and anti-democratic blustering".
"Nothing in the proposed same-sex marriage laws require Christians to conduct or partake in same-sex marriage, and Lord Carey has no right to insist that his discriminatory and intolerant views should prevail over those of the public and Parliament," executive director Keith Porteous Wood said.
Christians were "far from being marginalised in this country", he added.
He said the UK was "the only country in the world to give bishops the right to sit in its Parliament" despite "precipitously declining support, as shown by the congregations declining and ageing for many decades".


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Indulge in the luxurious warmth of merino baby clothes! Our merino wool baby clothing is so smooth and soft that it won't cause wool itch, but it will keep your baby warm. Our soft single jersey is 18.5 micron and weighs 190gsm, meaning that your baby will be cozy and protected through the winter. Plus, our merino is safe to use with premature babies too!
Our merino wool baby clothing is available in eleven colourways, and multiple designs ranging from the bundler sleep sacks (sleeping gown), bodysuits, all-in-ones (pyjamas), to tee shirts, leggings, hoodies, pants and hats. If your baby needs to wear it, we make it in merino. Our sizes range from premature baby to child age 5.
Merino wool is nature's wonder fabric. It's so versatile because it regulates your child's temperature through every season, keeping them warm in the winter and cool in the summer.
There are no products listed under this category.


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On this week's excerpt from Slate's Hang Up and Listen podcast, Stefan Fatsis found a place on the internet where you can waste so, so much time. Lucky's Amazing Sports Lists. Go now, or some other time, when you have a big project to do. Lucky himself has an unusual story, too-the man is obsessive.
You can listen to the full podcast here or subscribe on iTunes.


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Ekaterina Poistogova
UPDATED with details of women's 1000m, men's 1500m and both 60m Hurdles races
Olympic medallists Yekaterina Poistogova, Yarisley Silva and Mutaz Essa Barshim will all take part at the Russian Winter event – an IAAF Indoor Permit meeting – in Moscow on 3 February.
Poistogova was relegated to the B race at this meeting 12 months ago, which she won in a personal best of 2:38.94, but then had a stunning summer which included winning the Olympic Games 800m bronze in London.
This year, Poistogova will run in the main race A, along with the Ukraine duo of Nataliya Lupu and Anzhela Shevchenko, as well as Kenya's Winny Chebet.
Naturally there will also be some good Russian rivals for Poistogova as well: Yelena Soboleva, 2009 European Athletics U23 Championships 800m gold medallist Yelena Kotulskaya (nee Kofanova), 2012 European Athletics Championships 800m bronze medallist Irina Maracheva, Kristina Khaleyeva and Svetlana Podosyonova.
The meeting record belongs to Yuliya Chizhenko with 2:32.16 from 2006, which is also the Russian and European record.
Silva, who took the silver medal at the London 2012 Olympic Games, is part of a Pole Vault field that includes the last two World champions: Brazil's 2011 winner Fabiana Murer and her Polish predecessor Anna Rogowska. Also included in the line-up are Great Britain's 2011 World indoor bronze medallist Holly Bleasdale and rising Ukrainian talent Hanna Shelekh.
Qatar's Barshim will be the main star of the men's High Jump. Last summer, he posted the equal-highest mark of 2012 with his 2.39m lifetime best at the Samsung Diamond League meeting in Lausanne and has continued this year where he left off, recently jumping a world-leading 2.33m in Sweden.
Kenyans keen to impress
In the men's 1500m, there is a strong Kenyan contingent including 2011 World Championships silver medallist Silas Kiplagat and two-time World Indoor Championships medallist Daniel Komen.
Up against them will be Ethiopia's Mekonnen Gebremedhin and Spain's Diego Ruiz. The meeting record is 3:35.19 and belongs to Burundi's Venuste Niyongabo from back in 1996.
Some of the best female hurdlers in the world will line up in women's 60m Hurdles.
London 2012 Olympics Games 100m Hurdles bronze medallist Kellie Wells is accompanied by her American compatriots Christina Manning and Ginne Crawford, Belarus' 2011 World Indoor Championships medallist Alina Talay, Austria's 2012 Olympic finalist Beate Schrott and the Russian pair of Tatyana Dektyareva and Svetlana Topilina will also be in action.
Russia's 110m Hurdles record holder and 2012 European champion Sergey Shubenkov will be looking for a quick time in the men's 60m Hurdles. Among his rivals will be USA's Kevin Craddock, Great Britain's Andrew Pozzi and Hungary's Daniel Kiss.
Ethiopia's World indoor 800m champion Mohammed Aman, the only athlete in the past two years to have beaten David Rudisha in the 800m, is part of a strong field in the men's 600m where the world indoor record (1:15.12) could be under threat. Olympic medallists Nijel Amos and Timothy Kitum are also in the field, alongside local star and 2004 Olympic champion Yuriy Borzakovskiy.
World indoor bronze medallist Aleksandr Menkov will return to Moscow, keen to win for a second consecutive year after posting an indoor best of 8.24m in 2012. The World and Olympic finallist's main rivals will be Great Britain's 2008 World indoor silver medallist Chris Tomlinson, Greek record holder Louis Tsatoumas, Ghana's 2006 World indoor champion Ignisious Gaisah and Russia's World junior record holder Sergey Morgunov.
Organisers for the IAAF


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France offer parting shot to England
Huw Richards
March 6, 2009
England's Joe Worsley is tackled by France's Frederic Michalak during the side's last clash at Twickenham in the summer of 2007 © Getty Images
Whatever tensions may be generated by the forthcoming England v France match - and the Ides of March looks an ill-omened date for a contest that is invariably charged - at least both teams can be tolerably certain that the fixture will be played again next year.
That wasn't the case in 1931. Indeed as the two teams ran out on Easter Monday, April 6, at the Stade Colombes they knew it was pretty certain that the fixture would not be played the following year.
French rugby's disarray had been brought to a head in January by the secession of 15 leading clubs, who formed the Union Francaise de Rugby Amateur (UFRA). While the French Rugby Federation took a notably conciliatory line towards the secessionists - allowing their clubs to continue in the championship and picking their players for France - it was also the cue that the Home Unions needed to act on their concerns about violence and non-too-veiled professionalism in the French game.
On February 13, they voted to exclude France from the championship, a decision that was communicated on March 2. France did not take the decision lying down - appeals and protests went as far as diplomatic circles, with the two foreign offices in communication - but to no avail.
While not quite so jeopardised as the cricket team who were turned back from a visit to Paris in 1789, the England team might reasonably have felt that the decision could have been better timed as they ran out to a chorus of boos on April 6. Ireland and Scotland might be British rugby's true puritans on amateurism, but the RFU's was still the loudest and most influential voice in the game and there was little doubt who French fans would feel were most to blame for the exile. The jeering continued for most of the match.
Nor is it any surprise that France played like a team with something to prove - but happily they channelled their frustration into good rugby rather than violence. France went out with a bang, winning a terrific match in which England led three times 14-13. It meant that, for only the third time in 17 seasons, they won as many matches as they lost while England went winless for the first time since 1905, claiming their first Wooden Spoon since the championship had been extended in 1910.
Under modern scoring values England would have won 19-16. They scored three tries to France's two, and also converted two of them. But under the system still in force in 1931, France's two drop-goals counted for four points each, against three for the tries.
In an age where international teams shuffled personnel at a pace even Marc Lievremont might consider excessive, there were only nine survivors - four French and five English - from the previous year's meeting at Twickenham.
Each of the French quartet, three of whom had also played in their only previous victory over England in 1927, contributed significantly to the victory. The team was captained by Eugen Ribere, a magnificent all-round back-rower who was winning his 30th cap. Ribere played for Quillan, the village club funded by a local hat-making magnate whose recruitment of a top-class team - French champions in 1929 and finalists in 1928 and 1930 - symbolised the time. But if his strict amateurism was in question, his sportsmanship was not. He was admired not only for his skills as a player, but his rejection of dirty play.
France's first drop-goal was landed from 40 metres - some feat with a leather boots and ball - by Toulon centre Marcel Baillette. One of the two tries was contributed by Villeneuve second row Jean Galia, destined a few years later to be the founding father of French rugby league. And the decisive blow, a low-trajectory drop goal reclaiming the lead for a third and final time, was struck by Racing Club centre Georges Gerald.
The after-match dinner might have created further diplomatic ructions. The English players misbehaved, RFU vice-president Adrian Stoop made an interminable speech and the tension was only defused by skipper Carl Aarvold who was, in the words of reporter E.W.Swanton 'not only gracious in defeat, but fluent in French, a rare combination'.
It was not only the end for France. Welsh referee Albert Freethy, who disallowed two English tries, took charge of his 18th and last international after a career that included five consecutive France v England matches stretching back to 1923, Test rugby's first sending-off - All Black Cyril Brownlie at Twickenham in 1925 - and the last ever Olympic final, in which USA beat France at the Colombes in 1924.
Ten of the Englishmen were omitted from their next match - against South Africa in January 1932 - and five of them did not play for England again. Among the five who did play against the Boks, Aarvold and John Tallent, a try-scorer in Paris, both went on to be presidents of the RFU. Among the quintet who did get a recall, in one case as late as 1936, front-rowers Henry Rew and Brian Black were both to be war victims.
The most crowded career of all was to be enjoyed by one of the five permanent discards, Peter Howard who within a decade would have been one of Sir Oswald Mosley's senior aides, a Winter Olympian and co-author, with Michael Foot, of the famous polemic 'Guilty Men'.
France departed for a decade spent mostly playing Germany, setting up the Federation International de Rugby Amateur (FIRA) and, from 1934, losing out heavily to rugby league. They returned in 1947 and, in spite of some sticky moments in the 1950s, have become not only undisputed contestants but by far the most consistently successful championship competitor, an outcome that looked a long way away on April 6, 1931.
© Scrum.com
Huw Richards is a respected rugby journalist and author and a regular contributor to Scrum.com
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Monday, November 30, 2020
Nablus rap: self-expression as resistance
Owen Millar
- May 10, 2017
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Bahaa Jper sits in the loft of a coffee shop in Nablus' Old City and speaks of the worst thing that has ever happened to him. Three days ago, one of his best friends, Numan Dwikat, passed away at the age of twenty, after a short and uncompromising battle with cancer. For Bahaa, Numan's death is a strange and stirring testament to the value of life
under occupation – not just life itself.
Numan Dwikat was a break-dancer who grew up on the streets of Nablus and worked towards the goal of one day leaving Palestine by the fortune of his talent. Bahaa tells me that, whenever someone asked Numan what he wanted to do with his life, "the only answer he ever gave was, '[I want] to perform in the streets around the world.'"
Numan attempted to perform as much as he could throughout the West Bank, but was routinely confined by occupation forces at checkpoints to the environs of Nablus. Bahaa says that Numan was able to perform in Israel on a number of occasions, but only by taking the risk of scaling the separation wall. "Every time it was dangerous for him, but he was ready to die just for his dream and for his talent."
Despite his determination to get out, Numan, who was not religious, became fatalistic about his ability to ever escape the occupation. Bahaa remembers him saying, long before he was ever diagnosed with cancer, "God said I'm going to die in Palestine."
Soon after he was diagnosed with cancer, a French agent approached Numan with an offer that would enable him to finally leave Palestine. It was a contract for a three-year tour of Europe, an opportunity to dance in streets around the world. Numan told the agent about his diagnosis and reluctantly declined. The agent left the offer on the table, hoping Numan would recover.
Numan was given a referral to seek out a second opinion and further treatment in Jordan. Except for his short trips into Israel, this trip three months ago was the first time he had ever left Palestine. When he arrived, he was told the cancer was too advanced and there was nothing to be done. He returned once more to Nablus to live out his last days, to die in Palestine.
Bahaa is reluctant to politicise his friend's death. He says, "I don't want to mix this with the occupation and the situation we live in here, but it's already mixed… If he had been in another country he wouldn't need to face all of these issues." Perhaps he could have gotten out sooner. Perhaps his cancer would have been screened earlier. In any event, it would have been easier for him to dance where he wanted.
Even still, Bahaa does not believe there is any worth in thinking of his friend's death as a tragedy of the political situation. For him, self-pity is less useful than the strength of inspiration, and in Numan's short life he finds much to be inspired by.
Bahaa himself has passion and talent. He is now 25 and has been performing as a rapper and singer since 2008. Like his friend Numan, he would like to turn his talent into freedom.
In 2009, he was the lead singer of a band, Sudfe (Arabic for "by chance", a reference to how the group came together by coincidence in a coffee shop) comprising international musicians that was making waves in the West Bank music scene. For a time, Bahaa says he was spending more nights away from his home in Nablus than he was in it. After a particularly successful show in Ramallah, the band's manager was approached by an agent with an offer. It was a contract for the band's own extended tour of Israel. It meant money, freedom, and the band's exposure to further interest and opportunities – possibly abroad.
The band's manager visited Bahaa at his home in Nablus to give him the good news. However, when the manager told him about the situation and handed him the contract to sign, Bahaa tore it in two. The band manager, quite angrily, asked him why he had done it. Bahaa simply said that he would never ask for permission to enter his own land. He does not call this land Israel. To him, it is the "the forty-eight land", the land from which the Palestinian people were driven in the 1948 Nakba.
The band dissolved, Bahaa went back to supporting himself working nights as a receptionist in a hotel, performing rap gigs intermittently, and, still, he has never seen Jerusalem.
Although Bahaa's decision might seem, on the surface, to run counter to his dreams of freeing himself from the occupation, it in fact holds to a stronger and more sustaining ideal of freedom – one that is not limited to the confines of a purely political imagination. To him, being freely able to enter Israel and get paid for his talent is a political right, and he will never confuse his rights with his dreams. To do so is to sell not just himself short, but Palestine also.
"If you ask anyone what their dream is in Palestine, they will ask for their rights." People want to move freely – to get out – says Bahaa. "Where?" he asks. "Anywhere," invariably comes the answer. But freedom of movement is just a right, says Bahaa, and the people of Palestine have stopped dreaming about what they want to do
that right.
Bahaa is thankful that he has his dreams, an awareness of his passion, but he laments that the pervading consciousness of Palestine, at least beyond Ramallah, is one of self-restriction.
"I'm not sick. I have some music and maybe I could just sing on my own, or write songs, and maybe it will help me some day… but, about the others, they have nothing to do – they still do not know what they can do."
There are specific reasons for this lack of self-awareness – or lack of ways of accessing self-awareness – that relate to the occupation, but which are also not ultimately determined by it.
In the first place, the occupation's relative stranglehold on the West Bank economy – the annexation of farming lands, restrictions on industrial development, restrictive control over all imports and exports, and the related disincentives to investment – has meant that Palestinians have very little money in their pockets to dream with.
Bahaa says that being unable to afford things like travel, higher education, or, in the case of men, a dowry for a bride, has meant that the Palestinian youth have had to curb their expectations. Angry and frustrated, Bahaa says much of the youth – and the youth of Nablus, in particular – are spending what little money they have on short-term releases. "They think the only way to run away from all of this is to just drink alcohol and get drugs."
Importantly, however, this form of release is shunned in Nablus as being religiously and culturally shameful. "They know that it's shameful, so they go to the mountain." The mountain Bahaa is speaking of is Mount Gerizim, which towers over the valley of Nablus and is the home of a small Samaritan population – a population that does not bear the same weight of cultural shame associated with alcohol. And so, on particular nights of the week, a strange microcosm can be found on Mount Gerizim of disaffected Palestinian youth drinking away their sorrows next to the religious and ethnic descendants of the ancient Israelites.
Importantly, the burden of shame the youths of Nablus feel is not one simply placed on them by a pious older generation – many of whom did exactly the same thing when they were younger, says Bahaa – but it is one which they actively foster amongst themselves. Bahaa sums up the thinking behind this particular shame: "We are Palestinian, we have to be fighters. We were born to be fighters, we were not born to have fun."
This is the mentality that Bahaa sees as being ultimately self-restricting and self-defeating. It places a seemingly insurmountable political struggle at the centre of Palestinian identity, while pushing to the fringes anything that does not explicitly relate to it. It relegates individual expression to a place beneath collective anger.
Of course, Bahaa does not equate drunkenness with individual expression – he adamantly wants the youth of Palestine to find more fulfilling ways to spend their time – but he equates the freedom to
to be drunk with the freedom to want to do anything else.
This is why Numan gives Bahaa hope and why his death is so hard for him to take. It was Numan's dedication to his passion in spite of the forces constraining him – not in direct and conscious opposition to them – which, for Bahaa, constitutes true resistance.
An act of self-expression is an act of resistance anywhere in the world. It seems that in Palestine, where resistance is needed so badly, it should be allowed to take centre stage.
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What does everyone here do for a living? I'm currently a computer programmer/report writer for a college. I was just watching a show on TV last night about drug dealers. I find it sickening that I went to college, work hard everyday, and dealers can make more money in a day than i make in a month. :-\
The same can be said about teh people on reality TV shows. All you have to do is have no shame and you can get further in this country than any amount of honesty and hard work will ever get you.


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text:
I first met Chuck Geanangel in 1977.
I was at Bok Tower and ran into him with a group of people who were looking for birds.
He invited me to join them.
I've been joining ever since.
Chuck Geanangel, who died Nov. 9, is the person responsible for introducing me to serious birdwatching.
I had been interested in nature most of my life, but had never had much focus.
Soon I was helping with the Audubon Christmas bird counts and yearlong bird counts at Tiger Creek and Lake Kissimmee State Park.
In the early days, I was still learning how to identify a lot of species.
Geanangel was a patient teacher.
I had to ask several times about the identity of a common bird called a palm warbler
Each time he'd answer my what seems now like an idiotic question because the birds are common and easy to identify.
We had other ties.
We had been in the same unit in the Army, though a few years apart, and both were interested in conservation issues.
But it was the exploration of the world of Florida birds that dominated our relationship.
In the early days I joined him and others on some road trips to see uncommon birds that had been reported somewhere in Florida.
One memorable trip in 1982 involved the only record of a bird called a rock wren that was spotted at St. George Island State Park in the Panhandle.
Chuck and I and some other local birders piled into someone's van at midnight to get to the park by dawn.
The birding fraternity in Florida was smaller in those days and these trips were part discovery, part reunion of kindred spirits.
Chuck founded a group called the Lake Alfred Bird Club, since at that time he and some other active birdwatchers lived there. He even had some T-shirts printed.
My growing interest and knowledge in birdwatching spilled over into my work. I soon became The Ledger's resident expert on bird identification and editors started asking me to devote more time to writing about wildlife issues, which grew into other environmental topics ranging from water to hazardous waste.
I credit Chuck with that.
Chuck had a whimsical sense of humor and found humorous ways to involve people in serious projects.
One of the organizations he was involved in founding was something called FROGS, which stood for Friends of the Green Swamp. That campaign issued buttons instead of T-shirts.
It was founded at a time when protection of the Green Swamp Area of Critical State Concern was an emerging issue.
Florida had passed a landmark growth management law that was going to require tougher development controls, particularly in environmentally important areas such as the Green Swamp. Polk County officialdom resisted this for years and Geanangel and other local environmentalists worked tirelessly to secure stronger protections, often sitting in endless committee meetings where they were outnumbered by County Commission-appointed members of the development community and their allies.
In more recent years, one of Geanangel's accomplishments was to create and update the Birds of Polk County website that compiled all of the records for bird sightings in Polk County. The site provides a way for anyone who is looking for birds here to know what's common and what's rare. It has been taken over by Lake Region Audubon Society.
Earlier he had been regional coordinator for the first Florida Breeding Bird Atlas, an effort to map the entire state for the locations of each breeding species. I was in charge of Hardee County.
He also was a regional editor for eBird, an online site for posting bird sightings to provide a broader database than the seasonal counts, such as Christmas bird counts or the seminannual migration counts.
He also worked on smaller-scale bird projects, such as setting up a network of brush piles in the Bridgewater unit of Tenoroc Fish Management Area to create habitat for wintering sparrows as the surrounding landscape became more and more developed.
After the news of Chuck's death got out, more people had similar recollections of Chucks' kindness and leadership in conservation and birding and the enjoyment and appreciation of out natural environment.
We'll miss you, pal.


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Antibiotic resistance is a natural phenomenon amplified by inappropriate uses
Antimicrobial resistance is the phenomenon whereby bacteria exposed to the same antibiotic for a prolonged period of time mutate and become resistant, which makes their control, difficult, if not impossible, with current treatments.
This phenomenon stems from the process of natural selection. From the discovery of the first antibiotics, Alexander Fleming, discoverer of penicillin, had already revealed this major risk to their effectiveness for health in the long term. However, it has been seriously amplified by an excessive and inconsiderate use of antibiotics for 50 years, in both human and animal health. It is estimated, for example, that about 80% of the antibiotics sold in the United States are destined for animal husbandry.
The first bacteria resistant to antibiotics appeared as early as the 1960s, very soon after the first treatments were marketed. Since then, antibiotic-resistant bacteria have been multiplying. Many bacteria that cause serious infections in humans, such as Salmonella, have already developed resistance to the most common antibiotics.
A global challenge
The development of antibiotic resistance is, according to international organizations and governments, one of the major health challenges of the 21st century. In France, this phenomenon kills 12 500 people each year[1], three times more than road accidents.
A major health challenge
Awareness is increasing
In May 2016, the UK government released a report[2] that estimates the number of annual deaths related to antimicrobial resistance by 2050 to 10 million.
That is more than the 8.2 million deaths caused by cancer today.
In September 2016, the UN General Assembly was called upon to address this health challenge as a "fundamental threat" to the future of the planet[3]. It is extremely rare for the GA to put a health-related question on its agenda (4th time since its creation).
In February 2017, the WHO published a list of 12 families of bacteria for which it is urgent to develop new antibiotics.[4].
Discovering new treatments is essential
To meet the challenge of bacterial resistance, the transformation of consumer uses will not suffice.
For two decades now, Europe has launched a vast plan of action to combat the development of resistance. Based essentially on prevention (prohibition of the use of antibiotics as a growth factor for animal husbandry, sensitization campaigns for human health, etc.), this approach has significantly reduced the consumption of antibiotics.
Globally, the situation is very different, the global consumption of antibiotics increased by 65% between 2000 and 2015[5], mainly because of its growth in emerging countries. The latter is both hopeful, many people now having access to treatments for simple illnesses, and a factor of the major increase in resistance.
Traditional pharmaceutical research is inefficient
Pharmaceutical research on antibiotics is globally undeveloped. Large laboratories have invested little in this area, which is unattractive financially. The new molecules placed on the market are generally combinations or derivatives of known molecules.
Few new treatments in half a century[6]
The importance of the challenge today benefits from a commitment of the public authorities and deserves a radical innovation approach, the only one capable of allowing the emergence of new and effective treatments. DEINOVE's commitment focuses its efforts on the research and development of new antibiotics, a field still little explored.
[1] "Tous ensemble, sauvons les antibiotiques," report released in 2015.
[2] "Tackling drug-resistant infections globally", report by former British Secretary of Commerce Jim O'Neill.
[3] http://www.who.int/fr/news-room/detail/21-09-2016-at-un-global-leaders-c...
[4] http://www.who.int/fr/news-room/detail/27-02-2017-who-publishes-list-of-...
[5] Proceedings of the National Academy of Sciences – March 2018
[6] "Les antibiotiques, c'est fini ?", article published on the LEEM website in November 2015.


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We aim to enhance research and development in Kuwait by funding carefully selected scientific research proposals and building the capacity of the research community. We also celebrate scientific achievements by awarding various prizes to Kuwaiti and Arab scientists worldwide. Furthermore, We collaborate with renowned international institutions to facilitate cooperation with local scientists and researchers.
Our strategic partnerships with prestigious academic and research institutions around the world are designed for the benefit of young researchers, business leaders and senior decision makers in both the private and public sectors. These partnerships provide opportunities to understand, manage and implement a culture of science, technology and innovation and adopting a culture based on knowledge within Kuwaiti institutions and corporations.


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When it comes to experience, production volume, and innovation, the Emtelle Group is the industry leader in plastic tubing for telecommunications and water piping. As the first high-volume producer in the world of blown fibre tubing, Emtelle's expertise is unrivalled. With over 30 years of history as a supplier has shaped the high quality of our product, as well as helped us to develop the most comprehensive and proactive customer service program possible. In total, the Emtelle Group has supplied approximately 1 million kilometres of blown fibre tubing infrastructure in the UK and 2 million kilometres of utility tubing for energy companies in Scandinavia.
Emtelle Group Experience
Emtelle Group's high volume projects include ITS projects in the UK and Australia, high rises in Dubai, ports in the USA, the Gotthard Tunnel in Switzerland, the Olympic stadium in London, and the Kuala Lumpur monorail in Malaysia.


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Posts tagged 'Outsourcing'
- Selective Outsourcing- a new trend in outsourcing on December 20, 2012
- Outcome-based outsourcing on November 21, 2012
- Different Business Models on November 8, 2012
Photographs , Travelogs and photographs of food cooked by my wife
Employee Advocacy | HR Evangelism | Transforming People Career
From the Mind of Matt Charney
Work smart. Lead well.
Personal thoughts on Recruiting and HR in a Social World...and some other random stuff too
Twentysomething. Annoyed with corporate BS. Obsessed with Gen Y. Not bratty. Just opinionated.
The happenings of a millenial lawyer from Melbourne, Australia.
HR : Humbly Responsible


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Unified Search and Analytics Platform (USAP)
Big Data Search and Business Intelligence
The promise of Big Data is that amazing things happen when we can analyze all our data, unstructured and structured, without limits to the volume, velocity, variety, or complexity of data we can link and analyze. The Unified Search and Analytics Platform (USAP) created by Avalon Consulting, LLC. delivers on this promise. With USAP we can:
- interactively analyze both unstructured and structured data in a seamless interface powered by Avalon's patent-pending search & BI innovations
- find insights in mountains of heterogeneous data and perform best-in-class unstructured information analysis via faceted search
- side-step the DBA or map-reduce middle-men and the ETL or batch processing delays by defining our own data sets using powerful ad-hoc search queries on the raw data
- understand the meaning behind the numbers and perform best-in-class structured information analysis via drag-n-drop report builder and interactive visualizations
- roll-up, drill-down, slice-and-dice, and pivot
- share insights with a broader audience via interactive dashboards or customized data analysis portals
USAP incorporates our best practices developed in over one hundred Enterprise Search projects. We like software that removes limitations, so USAP is:
- built for mobile
- highly interactive using AJAX & HTML5
- cross-browser compliant for Firefox, Chrome, Safari, and IE
- easy to deploy
- fully customizable via component-based extension or web services layer
Contact us and ask us about our no strings attached proof of concept in which we'll use your data set to provide you with a custom interface sample like no other using USAP.


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Kennett, MO. (PRWEB) October 28, 2009 -- Heather Ellis, a college student out of Kennett, MO is now facing 15 years in prison if she is sentenced after being accused of cutting line at a local Walmart. Her case has gotten the attention of the nation, and has been the subject of extensive online protests. Please see Missouri case number 08DU-CR00039-01, Dunklin County District Court for more details.
This requires that the prosecutor be made to realize that his power is not omnipotent and that he cannot destroy lives at his own discretion.
The case opens up a can of racial worms for a small town that is known for having the strictest legal system in the state of Missouri. Ellis, a college student and minister's daughter with no criminal record, has been traveling the country to get support for her case. The work paid off when her family's story was featured on CNN recently. To learn more about the case, visitTheHeatherEllisCase.com. Thousands around the nation have rallied to support Ellis, including many leaders, scholars and activists. Ellis goes on trial on November 18th and faces up to 15-years in prison if convicted.


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The Toyota Sienna gets several new features for 2015, along with new exterior styling. New headlights, taillights and a new grill improve the look of the van, while several grades get new daytime driving lights to aid visibility. New features include a driver easy speak button, which amplifies the drivers' voice for back seat passengers, as well as an uprated Entune stereo and an improved rear seat entertainment system. Safety has also been improved with better side curtain airbags and additional child seat anchors.


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Soering's seeking publicity
I am repulsed by the attempts in Jens Soering's cover story "No Way Out" on October 14 to somehow assign responsibility to Paul Martin Andrews for the course of events in Richard Ausley's life.
I firmly believe that there are current cases in the state system that would have better illustrated the incompetence of the Department of Corrections. It appears to me that Soering is once again "chasing ambulances" for publicity at the expense of innocent children and public safety.
Paul Martin Andrews' actions with regard to his own life, victim advocacy, and civil commitment, are nothing short of heroic.
Jacqueline Brown


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One of the more unusual arrest warrants in U.S. history was issued Tuesday when a federal judge authorized the Department of Homeland Security to seize a dinosaur from an art storage company. There's no need for handcuffs, though. It's been dead for 70 million years.
U.S. District Judge Kevin Castel signed the warrant after finding there was "probable cause to believe" that the nearly complete Tyrannosaurus bataar skeleton is subject to forfeiture under U.S. laws. The U.S. filed a lawsuit against the skeletal property a day earlier, seeking to seize it for an eventual return to Mongolia.
It is typical in government seizure cases for the object to be seized to be named as a defendant. But it's not so common for an object to have an alias, in this instance "One Tyrannosaurus Bataar Skeleton" is also known as "LOT 49315 listed on Page 92 of The Heritage Auctions May 20, 2012 Natural History Auction Catalog."
The 8-foot-tall, 24-foot-long skeleton was described in the catalog as being "a stupendous, museum-quality specimen of one of the most emblematic dinosaurs ever to have stalked this Earth." It is currently held at a Cadogan Tate Fine Art property in Queens. A message left with the company Tuesday was not immediately returned.
The lawsuit said the Tyrannosaurus bataar skeleton was brought in March 2010 from Great Britain to Gainesville, Fla., with erroneous claims that it had originated in Great Britain and was worth only $15,000. It sold at auction on May 20 for more than $1 million, though the sale was contingent upon the outcome of court proceedings.
Jim Halperin, co-founder of Heritage Auctions, the dinosaur's Dallas-based custodian, has said a consignor bought the fossils in good faith and spent a year and considerable expense restoring them.
Halperin said Tuesday about the judge's order, "We have cooperated in the investigation process for paleontologists to expeditiously examine the skeleton, and we will continue to cooperate with authorities in an ongoing effort to reach a fair and just resolution to this matter."
Federal authorities say five experts viewed the remains on June 5, agreeing unanimously that the skeleton was a Tyrannosaurus bataar and almost certainly originated in the Nemegt Basin in Mongolia.
Tyrannosaurus bataars were first discovered in 1946 during a joint Soviet-Mongolian expedition to the Gobi Desert in the Mongolian Omnogovi Province. Since 1924, Mongolia has enacted laws declaring fossils to be the property of the government of Mongolia and criminalizing their export from the country.


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your flag decal won't get you into heaven anymore
My head's been buried in news from the Congo all weekend, but in the middle of all that, there have been some really interesting pieces on the church-state separation issue lately. The piece about Gregory Boyd in the Sunday New York Times was really interesting. Boyd is a pastor at a Baptist General Conference megachurch in Minnesota who preached a sermon series called "The Cross and the Sword" (that title is so remiscent of Cub Rutenber's The Dagger and the Cross). He argues that politics don't bring about the kingdom of God and that too many American Christians have made idols out of patriotism and political partisanship. He has a book out that's based on the sermons and that I'm trying to get ahold of a copy of.
I found the accompanying video about Boyd (and the church to which 1,000 of his members decamped after he told them Jesus wasn't a politician) especially interesting - to link to it, click here, then choose "Politics and the Pulpit" (the one next to it, about the Congo, is pretty interesting, too).
The CSM had an editorial last week on the related topic of the Democrats' attempt to inject more piety into this fall's campaigns. Boyd's sermons should be a warning to them - the problem is not that the Christian faith is more compatible with Democratic views than Republican ones. It's that it's wrong for the followers of someone who systematically rejected the assumption of political power to assume that Christians are supposed to take over a government. The point is not that your faith shouldn't inform your political views, just that the church and the state are inherently concerned with different goals, and it's going to be a mess anytime you mix up those two goals. Theocracy never works.
(Okay, this is hilarious. The coffee shop I'm at is currently playing Jenny Lewis's "Born Secular." What timing!)
Someone who hasn't figured that out, however, had his hearing in court today. Well, to be more accurate, the Texas Republican Party had its day in court to settle Tom DeLay's residency problem. Burka attended the arguments and thinks the D's will win. I'm sure they'll accuse the 5th circuit panel (with two Clinton-appointees hearing the case) of bias. Whatever. It's going to be very difficult to get the Supreme Court to settle this far enough before election day for it to matter. As always, Juanita's has the most entertaining commentary on the whole mess.
Back to trying to get something done/trying to find Sleater-Kinney tickets...


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Environment Breaking news on the environment, climate change, pollution, and endangered species. Also featuring Climate Connections, a special series on climate change co-produced by NPR and National Geographic.
Listening to Elephants, Part 2
Searching for Rhinos in Nepal, Part 2
Searching for Rhinos in Nepal, Part 1
Lost and Found Sound: Galveston Storm
Audio will be available later today.
Lost and Found Sound: Listening to the Northern Lights
Only Available in Archive Formats.