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In this day and age, acronyms, text abbreviations, and new fad shortcuts are great when you are using them on Facebook, Twitter, and if you are 10 years old. However, it is still so very important to know how to spell everything correctly.
The other day a friend's daughter was talking online with a friend of hers (she is 15, a good kid, but she is not allowed to be alone with her computer) and I was aghast at her manner of spelling. I asked her what some of her abbreviations meant and when she told me I was very surprised at the simplicity of some of these words. I knew what the words were (I constantly work on the computer and do keep up with the lingo, ha!); I just wanted her to tell me. For instance, "I wl b @ du pk 4-2 hrs b4 krfu. c u der". Ok, this is easy enough to decipher, but why not just spell it out right? I mean, I know that at her age it is a fad or hip and fun thing to do, the "in-crowd" talk, but it got me thinking about how so many of us don't really know how to spell and also, about how her habit will be hard for her to undo as she grows older for those times when she will be required to spell correctly.
So use spell check, right? Well, yes and no. Technology is a blessing and a curse. I have been blessed with having a spell check tool I can use as a back-up to check my work. Even the most seasoned writer needs a little help! I do not deny nor am ashamed that I use it often. I find that even when I do a read-through of my work, my blog entries, for example, some surprises still come up when I use spell check just in case. But I cannot rely totally on spell check. Even the spell check tool doesn't catch everything. What if I don't have a computer? What if I have to write something on the spot, such as an essay I will have to hand in with a job interview application (ok, I'm reaching but you get the point!)? Or, more simply, what if I have to write something sweet or funny on someone's birthday card like, "I hope you are consious that you are getting older than me! Wait, you are! LOL LOL LOL!!! Happy Birthday!" Darn! Is that right? No! I misspelled conscious! Oops!
I did a little experiment to see how profound this problem is. I got my local Sunday newspaper (it's the only day the retail specials are included!) and I perused the Living section (I get lazy and need to chill ;D) and looked to see how many spelling errors I found. Oh boy! I have to say that I clipped several articles, highlighted the offensive errors, and sent them to the paper so that they can schedule a grammar class for their writers. The mistakes were not only spelling errors, they were also grammatical, which is probably worse. You expect someone to misspell words, but not commit so many grammatical errors, especially if they are writing for the paper. I haven't received a response yet but I only offered my email address as a return address. Yes, I'm a little scared of the backlash! 🙁
I'm not an expert by any means but I do check my work and even so, there will still be errors that I find later on or that someone has brought to my attention. That's ok! The point I'm trying to make is that it is very important to be good at spelling and to punctuate correctly. You can tell right away who doesn't even try. Potential employers look for things like that. If you want to get something published you can bet that a publisher will be looking for a solid script. All kinds of situations will call for this. Just like any profession, or any craft, you make sure that you do it correctly. Part of this step-by-step process of mine has brought me to this subject because I have pitched several ideas by email so I know that it is important to at least appear professional, even though I don't know what that might mean to the other person. It just gives me a sense of thoroughness and completion.
Here is a starter page on the web that can help you with spelling and grammar if you are interested: http://en.wikipedia.org/wiki/Wikipedia:Common_grammatical_errors and http://en.wikipedia.org/wiki/Commonly_misspelled_words. And here is one for text messaging, http://www.webopedia.com/quick_ref/textmessageabbreviations.asp
I hope dis hlps! tl nxt x! (ok, that was lame!) I hope this helps! Till next time!


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Craft web applications that are beautiful, helpful, and clear. Discover the powerful combination of fine typography and excellent copywriting.
Design isn't just what apps and websites look like, it's how they work. Through paper sketches and interactive prototypes, we're able to craft designs that solve problems and communicate effectively. In this class, you'll learn design processes used to create world class apps and websites.
You'll be designing screens for Mobile Apps, Web Apps, and Marketing Sites. You'll use professional techniques to take these designs from paper sketches to interactive prototypes to final design.
Good design happens when your app is intuitive, usable and solves a problem. After 11 weeks, you will be able to articulate why something is well designed and use these same principles in your own work.
Jamie designs Android apps at Basecamp. Before that he's designed everything from book covers, marketing websites, newsletters, and logos for 37signals. He's been designing for print and screen for over 15 years. Prior to Basecamp, he was an Art Director at Crate and Barrel and a Senior Designer at Organic where he worked on commerce websites for Target and FTD.
Visual Design is a part-time, 11-week evening program. Class meets once a week, and students are expected to dedicate 5-7 hours of work weekly.
Interested in taking Visual Design in the future? Sign up to get notified when we announce our next class. You'll be among the first to know.

subset: commoncrawl


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Kalyana Parisu 08-07-2015 today's new episode Kalayana Parisu July 8th 2015 episode in English Kalyana Parisu means Marriage gift – Tamil serial online from Sun TV Indian Tamil new episode 08.07.15 Indian program channel from Tamil Nadu Kalyana Parisu 08/07/2015 @ TamiltwistTV.com.
Source 1 – Click on the image below to watch. (Use Google Chrome or Firefox)
Source 2 – Click on the image below to watch.
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Mogadishu, Somalia • A rapping jihadi from Alabama who ascended the ranks of Somalia's al-Qaida-linked extremist rebels and was on the FBI's Most Wanted list with a $5 million reward for his capture was killed Thursday in an ambush ordered by the rebels' leader, the militants said.
Omar Hammami, a native of Daphne, Alabama, who was known as Abu Mansoor Al-Amriki, or "the American," died in southern Somalia following several months on the run after a falling-out with al-Shabab's top leader, the rebels said.
Reports of Hammami's death have cropped up every few months in Somalia, only for him to resurface a short while later. But a U.S. terrorism expert who closely follows the inner workings of the al-Shabab rebels says he thinks that the current reports of the death are accurate.


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BitDefender, SOS To Provide Online Backup
BitDefender and SOS Online Backup on Tuesday announced a partnership to deliver integrated online backup and recovery of essential data.
Called BitDefender Online Backup, the service will use SOS's technology to back up a user's files to a redundant global network of datacenters. SOS's ShrinkRAP technology reduces transfer time by transmitting only the difference when a file changes. In addition to significantly reducing bandwidth after the initial backup, this technology lets users recover an unlimited number of previous versions for each file.
Ken Shaw, director of engineering for SOS, pointed out that BitDefender Online Backup will include a number of advanced features not found in other integrated backup systems like those of Norton 360 or Windows Live OneCare. The BitDefender product will include live continuous monitoring for changes and will be able to back up open files. Where other services generally delete files from storage at a fixed time after deletion from the source computer, BitDefender will archive files indefinitely, until actively deleted by the user. It retains an unlimited number of previous versions, so if you find that an important file was corrupted you can go back to last week's version.
More significantly, the service will include an option for uploading physical media and recovering them, too. In other words, rather than attempting to upload multiple gigabytes of data in one huge initial backup session, a user can send the data on a DVD or drive. If you need to recover the entire backup set BitDefender can FedEx it to you.
Backed-up files are available from any Internet-based computer, so you can use the backup for remote access. It's also possible to configure individual files or folders to share with others, whether or not they have an account with BitDefender or SOS.
Carmen Măierean, a product manager for BitDefender's desktop products, explained that this backup technology will be integrated into BitDefender's flagship security suite starting with the next version, BitDefender Total Security 2009, available later this year. Business customers can choose standalone backup or utilize the backup solution as part of an integrated business suite. The business version supports any number of users and can easily add storage capacity as needed.
Eventually the backup/recovery and antivirus elements of the program will be fully integrated, according to Vincent Hwang, Bit Defender's global director of product management. If a virus has damaged a file beyond the product's ability to disinfect it, BitDefender will simply recover a non-infected version from backup. The precise amount of storage offered with purchase of BitDefender Total Security 2009 hasn't yet been determined, but it's unlikely to be less than the 2 Gbytes that comes with Norton 360. Naturally, users will be able to purchase additional storage as needed.


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Now You Can Get Ms. Pac-Man On Your iPod
Pac-Man is one of my all time favorite games. I loved spending countless hours avoiding ghosts, munching on the dots and picking up fruit for bonus points. Namco has just announced that Ms. Pac-Man is now available for download from the iPod store for fifth-generation iPods. Ms. Pac-Man joins Pac-Man, which launched last September on iTunes, and is expected to be another must-have for iPod owners. Get both of these timeless games for $5 on the iTunes store.
Great features of the iPod version of Ms. Pac-Man include:
- four unique maze designs
- 256 maze levels
- 'coffee break' animated intervals from the original game
- original retro game sound options or music from your iPod library while playing
[via iLounge ]


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" Brand: Next / Type: Womens Jeans "
I normally buy my jeans in Next because I find they fit me best. I have a very annoying shape I have big legs and bum and a small waist which means that the majority of the time when I do get jeans I end up with a huge gaping bit at the back and end up flashing my knickers which I hate! I have to say I bought these jeans in haste I quickly tried them on as with most shops some sizes are huge others are tiny. I normally find Next quite generous in the leg department. These are actually the first pair of skinny legs jeans I bought, mainly because I always thought that now I have put on a load of weight and I am a size 14 I was too fat to wear them.
The main thing that drew me to these jeans was the promise to lift and shape. The jeans cost £42 which compared to their standard skinny jeans which are priced at £26 is a big difference. The jeans come in two washes blue/black and pale blue which is the wash I chose. The label of the jeans say that they contain clever seams to lift and shape your bum.
The jeans are quite thin. The denim is nice and stretchy though which is great for me as rigid jeans never fit and don't look very flattering on me. I can't say after putting these jeans on I saw any noticeable difference in my bum, even though I have a huge bum I run a lot so I would like to think that my bum is quite toned (lol). The first time I wore these I wore them tucked into Ugg boots and I had huge socks on over the tops so I didn't notice until I wore flats that the calf part of the jeans twists and the seams end up in the wrong place. I am forever correcting this much to my dismay! I thought it was because I have big legs but reading reviews on the Next website even people wearing smaller sizes had the same issue. Another problem I had was that after one or two wear the waist became larger and I was forever pulling these jeans up. A belt helped but again this was annoying. I have worn these jeans regularly since I purchased them despite their faults mainly because every other pair I own are too small! I have had them since last June.
The jeans wash well and they don't shrink too much in the wash meaning they are easy to get back into.
Overall these jeans are okay, I have since purchased a pair from Warehouse which are far superior in fit and cost the same. I wouldn't buy these again instead I will stick to Next's cheaper option which fit better.
I was after a decent pair of skinny jeans, and after getting through a number of bargain ones such as Primark and Asda jeans, I decided I needed to invest my money into some that would look and feel a little better. After having a shopping trip, none of the high street stores could give me what I wanted, all I needed was a plain pair of skinny blue jeans without all the added frills, or should I say rips. I am a fan of Next as I think their clothing tends to be of a high quality so I picked up their lift and shape skinny jeans.
The price of these were a bit so-so I have to admit. They retail for £42.00, which I think is a considerable amount for a store such as Next, as many of their other jeans retailed around £25.00 but just did not have what I wanted. However, for £42.00, at least I could ensure they'd last me a bit longer than my bog standard £12.00 pairs, I just was not hoping to have to spend this much!
The image does not do the jeans much justice at all, and to be honest nor did the jeans themselves on the hanger. The reason I picked these was after trying on a few and noticing that these looked the best on. They are not super skinny, but just skinny enough to define your legs and give you a nice shape. They are available in two shades, the first is called 'rinse' which is the shade I opted for, and it a lovely indigo blue colour which was just what I was after. These jeans are also available in a black shade if you are interested in that instead. They have two back pockets and two front pockets, all of which have a reasonable amount of room to fit in your average bits and bobs such as make up, phones and iPods. The detailing on them is gold, and it is a button and zip up pair of jeans. When I tried them on in the fitting rooms, I was very impressed with these because not only did they look gorgeous, they also looked like a decent quality pair of jeans. I also felt that they did a little something extra, but I just couldn't quite put my finger on it...
After purchasing these, I realised that these are 'lift and shape' skinny jeans, therefore they are designed with a seaming which helps to uplift your bottom, making you feel much sexier and a little more glam! I have to say that this does actually work and I feel that it delivers a little more than your average jeans, especially for those who have body confidence issues.
I can be quite awkward with sizes, and this does mean that jeans shopping can be a nightmare for me. I have wider hips in comparison to my legs, and jeans always end up coming up too long on me, meaning I have to search for ages to find the right size for me. I am extremely impressed with the range of sizes which Next offer in these jeans to cater for all types of ladies!
Regular sizes 6R - 22R to fit inside leg 29"/74cm
Petite sizes 6 - 16 to fit inside leg 27½"/70cm
Long sizes 8L - 22L to fit inside leg 31"/79cm
Extra Long sizes 8XL - 18XL to fit inside leg 33"/84cm
The above are the sizes which are available, therefore being perfect for the shorter ladies, taller ladies, slimmer ladies and curvier ladies. This is excellent as it means they are available to pretty much everyone which is nice to see now in stores like this. One thing I must note though is that for some reason in Next, I always end up going one size down to what I usually am in other stores, so this is something to watch out for because it may be the same for you!
I was extremely impressed with my purchase, even for spending four times more than I would on a pair of jeans normally. I really did not think I would have anything bad to say about these, but unfortunately I do. These jeans do stain quite a lot, and the first time I noticed this was after a walk in the rain when I took off my white coat and was shocked to see that the bottom of the coat in the inside has turned blue. I was baffled as to what this was, and it turned out it was these jeans! They are not the best for in wet weather and I would recommend being careful when washing these. Apart from this little hiccup though, they are still lovely jeans!
Overall, I am going to rate these jeans four stars. They are fabulous and do wonders for curvy girls, however I must knock off the one star as the colour can leak out of them which I was a little disappointed with! Thanks for reading and I hope this helps!


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Let us know when your receive great advice so we can thank our lawyers and point others with similar questions in the right direction.Got it!
I was in the hosp. with a staph infection in an extremity. Had a digit and bone removed. The infectious disease dr (and all my other drs) said I'd need 6wks IV Antibiotics. However when released, he said no followup needed and oral AB would suffice instead. My primary dr said he must bow to Dr. Infectious. Subsequently, the infection reoccurred and I ended up hospitalized again. When my primary questioned Dr. Infect. He was not pleased and recommended a new infect. dr. Well, two other Infect drs refused to see me claiming they are friends with orig. and it is conflict of interest! Finally found one willing and new dr claimed same issue. When questioned, dr stated it is standard procedure. Everyone I speak with thinks this very odd as if drs have all agreed to refuse to see others patients
Doctors can refuse to see a patient for any reason, just like when a restaurant refuses to serve someone for not wearing shoes or something. The only exception is when the patient is in an immediately-life-threatening situation, unlike you. Of course, everyone would agree that your situation is odd. But it appears you signaled the idea that you seriously questioned your ID physician's decision, so maybe the other ID physicians shied away out of self-interest. Their doing that isn't malpractice. Just bad form.
I do not think you would have an underlying malpractice claim. You would have to show more than just the fact that IV antibiotics were required. You'd also have to show that the failure to keep you on the IV (rather than oral) meds caused your MRSA to become worse. That's tough. Staph infections are hard to clear even when the best antibiotics are employed in heavy doses.Ask a similar question
It is not uncommon for physicians to refuse to take on a new patient in an instance where they fear that they may be attaching themselves to the back end of a malpractice suit against the prior treating physician.Ask a similar question
A doctor doesn't have to treat you. Find another doctor who will.
Only 29% Contingency Fee! Phone: 215-510-6755 www.InjuryLawyerPhiladelphia.comAsk a similar question
Osteomylelitis is a tough infection to beat into permanent remission. If your primary MD felt that you should get better advice, s/he probably is right. The other two MDs, if "friends" might be hesitant to take you on for any one of several reasons. Apparently, a third one as well. You can get diagnosis and orders from an appropriate MD specialist located away enough where the original MD is unknown, and the treatment can be done locally at your hospital. You can go to Long Island or upstate to get the managing MD specialist and carry everything out in NYC.
With regard to collusion...didn't you ever watch that Seinfeld episode?!Ask a similar question
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Carnival Victory to Canada from NY: Carnival Victory Cruise Review by Cuizer2
Overall Member Rating
Carnival Victory to Canada from NY
Destination: Canada & New England
Embarkation: New York (Manhattan)
This is my twelfth cruise - fifth on Carnival
In response to a request for additional details, I have been writing my review while on the ship, so that everything is fresh in my mind.
Saturday, August 16 - fly a way day
Since I would have to fly in on Sunday, August 17 at the latest, I decided to go one day earlier and spend a little time in New York City, so I flew in on Saturday, August 16. I bought the JetBlue ticket about two days before JetBlue decided to charge for the second bag. When I arrived at the airport I was told about the charge. I mentioned that I purchased the ticket prior to the charge and I was able to check two bags for free.
For the most part I watched the Olympics, including the USA/Spanish basketball game while flying across the United States. We flew over Manhattan and I had my camera with me. Unfortunately the batteries I just More charged failed, so I missed a great photo opportunity. This is the second time this has happened to me. I need to remember to check my batteries each time I put a new set in the camera.
The non-stop flight between Burbank and JFK arrived around 3:20pm (a little early) and soon I was listening to the taxi dispatcher yell at someone - my welcome to New York. Before 4:00pm I was in traffic in a taxi headed to the Novotel Hotel at 52nd and Broadway.
I arrived at the hotel prior to 5:00pm, checked in and went back out into the city to explore a few blocks in each direction from my hotel and grab dinner. Then back to the hotel to call my sister and parents to tell them that I was on Broadway. ?
I understand the weather in New York yesterday was rather stormy. The weather I arrived to was beautiful, clear, sunny and around 80. Nonetheless, I only got about four hours of sleep last night, so I wrote this and decided to relax, watch the Olympics and catch some shut eye.
Sunday, August 17 - a day in NYC
When I left my room I walked toward the elevators. Next to the elevator bank is a window that looks out on the cruise docks. The Norwegian Dawn and the Norwegian Spirit are docked. I decide to walk over and see how things are. It is a zoo. I've been to piers with three ships docks that looked better.
I continue to walk toward the Intrepid, which unfortunately is in dry dock, so I don't get a chance to tour it. However, I notice a line of taxis coming from the upper level. I check with one of the police officers directing traffic and he confirms that if I want to catch a taxi on my return (I do), I do so on the upper level. Good, because the upper level cannot be any worse than what I witnessed on the lower level.
I spot H&H Bagels across the street. While I on the Norwegian Jade I ate one dinner with some people from New York who claimed New York bagels are better than Western Bagels in Los Angeles. So I get a couple of bagels and as I thought, they are the same. Sorry New Yorkers, but Western Bagels bagels are very good, and as good as a New York bagel.
I then walk over to Central Park. Normal rules of walking and driving seem to be just a suggestion in New York City. Yesterday I watched as someone made a wide right turn and was lucky not to be T-boned by the taxi I was in. Today I watched as a woman looking to her right threw something in the trash and then walked out into the street against a red light with a parked van to her left. If someone had been coming she would have become a hood ornament.
At any rate I estimate that Central Park is about five miles long and I only got about one mile in. After all this walking I was pretty tired and decided to head back to the hotel to watch some of the Olympics and get some rest before dinner.
When I get back to the hotel I am confronted by a line that runs from Hair Spray, past the hotel's front door, and around the corner. Apparently it is a matinee performance. I notice a steakhouse next door to the hotel that I decide to try out for dinner. The service was top notch and the food was okay. However, to be honest, I've had better steaks for less.
Then it is back to the hotel to watch more Olympic, type this and get ready for tomorrow.
Monday, August 18 - embarkation day
I left the hotel about 10:50am and by 11:20am on was on the ship. Nonetheless the short trip did have its interesting moment. The taxi driver had no idea where the cruise ship dock was, nor did he even know what a cruise ship was. Fortunately I had the instructions from Carnival on how to get to the dock. Yes, I knew where the cruise ship dock was, but not where the taxi entrance was. The information taxi drivers need to get anywhere in New York City are the cross streets (12th and 55th in this case).
After checking in I went to my cabin and let the cabin steward know that I was dropping off my stuff. Then off to explore and photograph the ship. Once I was done with that it was back to the cabin to relax a bit and catch up on the Olympics.
At 3:00pm our role call group had agreed to meet by the aft pool. Prior to then one of my two suit cases arrived. I put away my clothing and wondered why two suitcases checked in at the same time did not arrive at the same time.
Our small gathering was interrupted by the muster drill. Upon returning to my cabin I still noticed that my second suit case had not arrived. After the drill I asked one of the room stewards if the suite cases were still being delivered. Yes, but if I don't get it by 8:00pm I should go purser's desk.
After the muster drill it was time to see how the ship backs into a river. Given where we were docked the river's current would push us into the dock. However, even before the ship started to back out I saw the trick to backing a large cruise ship into a river. It was sitting at the end of the pier just waiting for the ship to move far enough from the dock so it could slip between the dock and the ship - and push. Yes, the trick to backing a large cruise ship into a river is a tug boat.
Soon I could see that the bow was swinging around, which of course meant we had cleared the dock and would soon be moving forward. It also became apparent that space along the starboard rail would be hard to secure, as that is the side the Statue of Liberty would be on. However, I had allowed for this. I have a starboard side facing balcony. I stayed on deck so I could get a few photos of Manhattan.
Then as we got close to the Statue of Liberty I went downstairs to my balcony. Still no suitcase but I would worry about that later. I did notice that they were no longer delivering luggage, so as visions of a water soaked suitcase danced in my head, I took lots of photos of the Statute of Liberty. Then it was back up on deck to watch the ship pass under the bridge.
It was now well into the first sitting (I have late dinner) and I still did not have the second suitcase. So after realizing how much I would have missed if I had early dinner, I also thought this would be a good time to go to the purser's desk, since half the people would be eating dinner.
From the upper balcony the line by the purser's desk looked long. However, when I got down to the purser's desk I realized many of the people were just standing around. I was only in line for a few seconds when I looked to my left and discovered a few suitcases lined up along the wall, including mine. Seems the room tag had come off. So I guess that $30 tip per bag I gave the porter didn't help much. Do you know how hard it is to get a $30 bill? You have to trade the bank ten $3 bills. Next time I'll just bronze the room tag. I'm kidding about the size of the tip. I did tip the porter, but not $30 per bag.
Finally it was time for dinner. I had tried to find my table earlier. However, the line to see the maitre'd was long, so I went in the upper level of the Atlantic Restaurant (the mid ship restaurant - the Pacific Restaurant is the aft restaurant), where my Sail & Sign card said my table was. However, there were no numbers on the tables and the only person I could find was new and did not know where my table (number 200) was.
This time I entered the restaurant from the rear entrance and found I did not have far to walk. The good news, I had a large ten top table as I had requested. The bad news, it is right there by the door. My table mates are social able, so that is good. One mentioned the sunset photo he had taken and I realized I forgot to go out on the deck before dinner to get my own sunset photos - oops!
I also learned that the early seating was full. Some had tried to get the earlier seating and could not. I noticed that there are a lot of families with young children in the second seating. In fact, this cruise seems to be very popular for young families, which is a little surprising, given we are not going to warm weather destination.
Service was a little slow. All but one of the ten of us through the main course was very good. Also, given my clear view of the rear entrance to the Atlantic Restaurant I am able to pick up on the reason I don't like the layout of this class of ships (it is the same as the Conquest class). Many people trying to get to the front of the ship come to the dining room door and suddenly realize they are about to walk through an active restaurant. Some don't let that bother them; others do, and find another deck to walk forward on. For Carnival, only the Spirit class ships allow people to walk from the front to the back on any deck.
Given all the walking I had done the day before, I am tired and looking forward to a good night's rest and a relaxing day at sea.
Tuesday, August 19 - day at sea.
I left my drapes open knowing the morning sun would wake me up. However, it is so overcast that I am able to go back to sleep without closing the drapes (my cabin faces the rising sun this morning). After a while I decide to get up, shower and dress. However, I don't leave the cabin until the room steward knocks on the door (which is actually my plan). I leave to do some shopping so the room steward and his assistant can do their job. When I return my room steward opens the door for me.
I decide to walk forward on deck nine, the Lido deck. Per the TV the pools are 59 degrees. However, this does not seem to be keeping the many children out of the pool. I also note that the breakfast lines are long. No problem, I'm not hungry and tomorrow I'll just eat early while all the lazy people are still asleep.
My goal today is just to relax. I did a lot of walking on Sunday and a fair amount yesterday. The next two days are port days, so today I have a short list of goals. The souvenir and gift shopping is done. Because of all the recent media attention to art auctions, I decide to watch one. I'm not going to register, so I cannot bid. I also want to take more photos and give the pools a try; though likely it will be the hot tubs, given the rather cool pool temperature.
Finally as the sun slips behind the ship I'll do a little relaxing and watch the world go by on my balcony. While most would find the outside air temperature of 67 degrees to be a bit chilly, I find it perfect.
I just got back from sitting through 35 minutes of the art auction. I was there for a reading of the most important rules, including that all sales are final and that 15% will be added to all bids, so that a piece of art where the winning bid was $100 will actually cost $115. The auctioneer described three of the paintings as collectible, including the first one where he was looking for an opening bid of $39,000. Never once did I hear him say you should only buy a painting because you like it. Based on my limited experience, the media stories are accurate.
Well, I have finished all my goals for today except two. Next I am going to hit the pools, or more likely the hot tubs and then I'll be on my balcony relaxing and watching the world go by, even though with the overcast I can only see about two or three miles (I should be able to see about twenty miles on a clear day).
Wow, that was the most interesting swim I have done that did not include stingrays, dolphins or seals. First of all the TV lied. I was in the middle pool and the water temperature was a lot closer to 90 than it was to 59. The hot tubs were actually hot (not just warm).
Whatever the water temperature, things really got interesting around 2:30pm. First it got dark. And some people left the pool. Then one light started flashing and some people thought it was lighting and more people left the pool. Then there was some real lighting and everyone else left the pool. So I decided to walk back to the aft pool which has a cover, which is now closed. However, the pool was netted close, while the hot tubs were still open. Nonetheless, everyone's attention was now on the hail that was coming down (the sliding cover has a glass top.
So I walked back to the open lido deck to see what was up. Now it was raining - hard! It looked like someone had dumped trashcans full of ice out. Also there was a waterfall coming down the stairs, which reminds me of a joke one CD told. A passenger and captain are at the base of some outdoor stairs. There is water coming down the stairs from a hose on a higher level that someone forgot to turn off. The passenger looks at the water coming down the stairs, then at the captain, back at the water coming down the stairs and then back at the captain and says, aren't you worried about this? The captain responses, no madam, I only get worried get worried when the water is going up the stairs.
Well with all the rain I decide to go inside and work on this. Then relax it bit in the cabin. I decide to pose for formal photos with the early group and get that out of the way. One person is taking photos from the bottom of one set of stairs. The problem is the barricade is on the other set of stairs. So anyone who can read ends up walking through the photo. I point out the obvious error. The photographer tells me that the intent was to block both stairs. So I point out that no one is shooting on the other set of stairs. This doesn't seem to register with him at all. I decide to just drop it.
Before going to the Captain's Cocktail Party I step outside on the Promenade deck. I look outside and wonder what that orange band is. There is an orange band between the ocean and the very dark clouds. Then I realize that I missed the sunset again.
The introduction of the senior staff is held in the aft show lounge, not the larger forward main show lounge. It just doesn't seem to have the same flair in the smaller lounge.
Then it is time for dinner. Three people from last night don't show up, but one new person does. Our table is not as lively as it was last night. The service is faster and once again everyone but one (the same woman as last night) finds the food to be very good.
I decided to take in the show tonight. It is called Livin' In America and is pretty good. Well tomorrow is our first port and I've got an early morning tour. Wednesday, August 20, 2008 - Saint John
I am up before the sun. This time the problem is the exact opposite of yesterday. Now there are no clouds. Nonetheless I take a few sunrise photos. We are also closer to the port than I expected. The TV says we will arrive at 8:00am. However, the Carnival Capers says that we will arrive at 7:00am - and we do arrive at 7:00am.
There are more people in line for breakfast than I expect at this early hour, and then I realize why. There are not enough service stations. Nonetheless, I find a cook to order omelet station with only one person in line. After I finish, as I am walking back I notice another omelet station with a very long line. Sometimes it pays to scope things out before deciding which line to get into.
Well my tour leaves in half an hour, so it is time to get ready and head down to the pier. Before joining the tour I take a couple of photos of the ship. Later I am very happy I did so. I am on a photo tour that will visit just up river from the mouth of the Saint John River. We also visit a couple of other places where we can get good photos of the ship, including the highest point in Saint John.
The most interesting thing about this area, too me, is the great difference between high and low tide. We are not at the far end of the Bay of Fundy where the greatest tidal differences are found. Nonetheless, the tidal difference in St. John is 28 feet. This is enough to change the direction of the flow of the river. By visiting the river twice, at the beginning and end of the tour, we get to see the change in the flow of the river. We arrive at low tide and the river is full of white water rapids flowing down to the sea. At the end of the tour the river is calm. No white water rapids at all. About the time the ship leaves I am sure the river is flowing backwards.
Upon our arrival at the ship at the end at tour I can see that the ship is sitting about 16 feet (about three meters) higher than when the tour began. Something that it easily verified by comparing the before and after photos I took.
The tour is much different than the tours I am used to in the Caribbean and Mexico. There are no beggars or street vendors. Saint John is very much like any American city. The tour guide's primary language is English and there are none of the jokes along the lines of, if you liked the tour my name is Maria and the driver's name is Juan. If you didn't like the tour my name is Mary and the driver's name is George. Also, I did a little souvenir shopping. There was no sales pressure and a simple, "I'm just looking" was the only comment need when asked, "Can I help you?"
In addition the tour guide was knowledgeable and a delight. If you have any interest in photography I recommend this tour. I did gain a few helpful pointers.
Back at the ship I took more pictures of the ship (to show the difference in the height of the tide) and the surrounding area. Then I finished off my souvenir shopping and once back on board I grabbed lunch at the buffet and took it to my balcony to eat. Then it was time to catch a little of the Olympics (men's volleyball) and a quick nap (I went to sleep late and woke early).
After that I decided to go to the early repeat passenger party even though I have late dinner. Then it is off to the photo gallery to see if I like any of the new photos. Out of the six formal photos I had taken I only buy two because the photos cost $22 each. If the photos were more reasonably priced I might buy more.
While waiting for dinner I have a view of the sunset from my balcony. I snap off about seventy photos of the sunset (fortunately digital photos are free).
Today at dinner four people don't show up, though I now think a couple of them have changed to the early dinner. The fourth no show was the person who was not happy with the last two dinners. We discussed the tours we were on. All of us enjoyed our dinner.
Tonight's show is a magician. However, there is a show about climbers on Everest on TV that I decide to watch instead. Afterwards I catch Olympics and then it is off to bed.
Thursday, August 21, 2008 - Halifax
Well, I woke up just before sunrise this morning, but I was lazy and stayed in bed. I decided to check our progress on the TV. At 5:30am we were 20 nautical miles from Halifax. At the rate we are going we would be in Halifax at 7:00am. However, we are not schedule to arrive until 9:00am. At 6:30am we are 85 nautical miles from Halifax. If this is correct (which I am sure it is not) we will not arrive in Halifax until 11:00am. At 8:00am we are -5.2 nautical miles from Halifax, which means we are six land miles into the city. In short, the information on the TV is worthless.
After a nice shower I am ready for breakfast. However, I'm not hungry, so I work on this and will just relax until we get close to the port. Then I'll greet the port from my balcony.
Well it is 8:30am and unfortunately the dock is on the other side of the ship from my cabin. So we are on time (or perhaps a little early), and now I am a little hungry, so I go up to the lido deck for a snack and then to the pier for the Halifax City tour.
The tour guide was great, but the tour suffered from the same problem all city tour excursions suffer from, too much bus and tour guide and not enough exploration of interesting things. Sure, a park is a great place to get out and stretch one's legs, but beyond that the park is not that interesting. Nonetheless, overall the tour was pretty good.
After the tour I did a little souvenir shopping and then boarded the ship to drop off some stuff (including my wind breaker - it is too hot). There is a rather long line to get on the ship, and I didn't figure out what the problem was until I disembarked again to walk along the boardwalk. There is only one way in and out. Not one way each, just one way. Passengers could board, or disembark, but not both at the same time. The bottle neck is inside the ship. Carnival needs to come up with a better plan than this.
The walk along the boardwalk was interesting and fun even though I didn't buy anything. I think the pleasant surroundings and perfect weather may have had something to do with it. Re-boarding was easier simply because it was now 4:00pm and the all on board is at 5:30pm, so there are less people leaving and thus the boarding was a lot smoother.
After all that walking in the heat I decide to take a nap. I'm up in time to watch us depart. Then I grab a pre-dinner snack. But at 6:00pm only one of the four serving lines is open. One other line has food but is not open. I find out it is for the kids only. Apparently Camp Carnival has some sort of special problem going for the kids tonight that includes dinner.
Back on balcony I enjoy the snack and get some great sunset photos. Then I work on this and when I am done, it is time for dinner.
Nine people showed up for dinner tonight, one person who was not there the first night plus eight of us who were. I believe the other two moved to the early dinner. Everyone enjoyed their dinner tonight, including the woman who did not like her dinner the first and second night (she skipped the third night).
Afterwards I checked for new photos, but didn't find any I liked. Then I took in the show again. The crowd really liked it, and while I did also, the two shows I have seen left me feeling like something was missing. Half way through this show I realized what it was. There is too much choreography. The dancers seem to me to be moving because they were told to, not because it was the natural thing to do. No matter how good it is, choreography can be over done (sometimes less is better). Nonetheless, as I said, the crowd really got into the show, and the show received a standing ovation.
By now it was late and back at my cabin I was taking in the Olympics. The problem is the TV signal is coming from Denver, while we are on New York time (and the too cities we visited are one hour ahead of New York). Thus, what is on at 11:00pm in Denver is on at 1:00am here. Apparently I fell asleep, woke up, fell asleep, woke up … by the time I turned off the TV it was 4:30am my time. No worry though, the last day is a sea day and my only goal is to relax. One of the great things about cruising is the ability to set your own schedule.
Friday, August 22 - day at sea
I finally get out of bed at 9:30am and leave the cabin for breakfast and picture taking (the ocean is glass smooth) at 10:30am. This gets the room stewards a little out of their normal rhythm. Thus when I return at 11:30 the room has not been made up yet.
About one hour later the room steward shows up, so I leave and explore the ship. I end up finding Club O2 (for the fifteen to seventeen year olds) and Circle C (for the twelve to fourteen year olds). Both are all the way forward on deck twelve.
After exploring the ship for a while I return to the cabin and find everything cleaned and made up. So I catch the Olympics for a while and upload my photos (so far I have taken 701). Then it is out to the balcony to work on this and watch the world go by. It is not an exciting schedule, but it is what I need, and the next two days will not be so carefree. Actually, come to think of it, the next seven months worth of days will not be so carefree (my next cruise is not until April 2009).
I do my packing and then go to dinner. Everyone enjoyed dinner, including the same woman who didn't like the first two dinners (she really liked the baby back ribs). We hung around a little after dinner was over and just talked. Then it was back to the cabin to put the luggage outside. I filled out and submitted my comment card. With that done there is nothing to do except to wait until it is time to disembark tomorrow morning. So to fill the time I turn on the Olympics and work on this.
Saturday, August 23 - debarkation
Well once again the TV was wrong. It said we would arrive at 5:00am in New York. We arrived at 7:00am. I woke up just before we went under the bridge. So I watch our arrival from my balcony. Unfortunately the Statue of Liberty was now on the port side, so I didn't get any sun rise photos of the Statue of Liberty. Also we are docked in a different pier. When we boarded the dock was on the starboard side of the ship. Today it is on the port side of the ship.
I look over my bill and there is an extra $2.24 charge for an in room beverage. But I didn't have an in room beverage. I speak to my cabin steward and he takes care of it. Just to be sure I go to the purser's desk to get a corrected bill printed out. The line at the purser's desk is very short. Unfortunately the lines for breakfast are very long, for both the buffet and the sit down restaurant. So I return to my cabin to work on this and give my cabin steward and his assistant an extra tip.
Unfortunately this morning I realized I made a small mistake. Because I am a member of the Carnival Vacation Club (CVC) I receive a zone one luggage tag. The room steward also drops off the normal luggage tag, which are zone seventeen. I used the zone one luggage tags. However my flight is at 4:30pm and I don't think I will be allowed in the airport until 12:30pm, so I want to be one of the last off the ship. Once in the airport I can play games on my computer to keep me entertained until it is time to board the plane. Fortunately I can say on the ship if I want. I don't have to leave with the first group.
Well the method for calling the groups was sure strange. Groups one through twenty-two were called between 9:15am and 9:30am. Groups 23 through 32 were called between 10:15am and 10:30am. I waited for the last group to be called and was one of the last off the ship. The line kept moving and I was in a taxi by 11:15am and at the airport by noon. While driving away from the dock I noticed the Norwegian Spirit arriving. I am sure it was late, though I don't know why.
This taxi driver provided the full New York experience. I don't know, perhaps the driver thought he would get a bonus based on the number of horn honks and lane changes he made.
By 12:30pm I was all checked in and discovering that JFK was built before air conditioning was invented. Fortunately there are plenty of electrical outlets and so after playing several games I figured I would finish this off.
I am flying on Jet Blue non-stop from JFK to Burbank. The plane looks very new. This is confirmed by the flight crew which states that the plane entered service on August 7, 2008. So the plane is only sixteen days old. JetBlue offers direct TV during the flight. The feed comes from New York. I watched the Olympics. When I got home I turned on the Olympics and ended up watching the same thing I just saw three hours earlier.
Looking back I am disappointed that Carnival is no longer providing envelopes at the end of the cruise for those that want to tip extra (that was true for both this cruise and my July cruise). I do like having the tips put on the Sail & Sign card, but envelopes should still be provided for those that want to tip extra.
I enjoyed the cruise and met all my goals. The main two goals I had were to sail past the Statue of Liberty and to relax. Other bonuses were sailing on a ship I have not been on before and visiting two ports I have not have been to before.
Though I did enjoy the cruise, it did not rise to that extra special level of being one of my favorites. Of course a major contributor to that is the fact that this is a shorter cruise (it just wasn't long enough). I might try this cruise again, but if I do it will be a one week fall foliage cruise.
I hope my review provides some helpful information to anyone interested in taking this cruise. Less
Published 08/26/08
Cabin review: 8B7355 BalconyBalcony (8B) Reviews >>
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Sony Computer Entertainment America has rather unexpectedly launched its official E3 website over the weekend, and in the process revealed rather more about the line-up than it had perhaps planned. Although the front page of the site and the game index lists only 21 titles (some old, some new), clicking through to a game and then changing the two-digit number on the end of the website address will take you to various pages the platform holder obviously hadn't planned to publicise just yet.
Amongst the new titles openly listed on the main page, Champions: Return to Arms - the sequel to this year's Champions of Norrath (due out here May 28th) - will probably attract the most attention. Once again in development at Snoblind Studios, it's already promising more than 75 hours of gameplay per character, new multiplayer and online options, and an early 2005 release.
The official list also reveals the subtitle for Namco's forthcoming Ace Combat update, which SCEE recently announced plans to publish in Q1 2005. Ace Combat 5: The Unsung War appears on the same list as some third party titles we hadn't previously seen, including 100 Bullets and The Red Star (both Acclaim).
However it's the URL-tweaking technique that reveals the items of most interest. The list at the bottom of this page is every official Sony first or second party, or SCEE-published title found on the site, revealing a very strong line-up for the platform holder, in spite of Grand Theft Auto: San Andreas' seemingly confirmed absence.
At the top of the order, Final Fantasy XII, Jak 3, Ratchet & Clank 3, Killzone, The Getaway 2, Dark Cloud 3 and Sly 2: Band of Thieves will more than keep us happy. Other, slightly less significant titles are still intriguing - God of War (recently revealed) will certainly be on our list, as will Rise of the Kisai (from Bottle Rocket - potentially the first of those Mark of Kri sequels), while Front Mission 4 and Death by Degrees are also worthy of investigation.
On the subject of previously announced titles, we could be here all day. Metal Gear Solid 3, Battlefield 1942 (presumably a mislabelling of Battlefield: Modern Combat, given the latter's absence elsewhere), BloodRayne 2, Burnout 3, Call of Duty: Their Finest Hour, Dynasty Warriors 4: Empires, Juiced, Mercenaries, Monster Hunter, Robotech Invasion, ShellShock: Nam '67, Silent Hill 4, Splinter Cell: Pandora Tomorrow, Spider-Man 2, Star Wars: Battlefront, The Warriors (a Rockstar North title), Driv3r, Godzilla: Save the Earth, The Nightmare Before Christmas, Shadow of Rome, Terminator 3: Redemption, Under the Skin (Panic Maker in Japan), Viewtiful Joe 1 and 2 - we could go on, but you get the idea...
Other new titles include an Arc the Lad sequel, ATV Offroad Fury 3 (Rainbow Studios/THQ) and Cold Fear from Namco. URL-tweaking also throws up third party titles Destroy All Humans!! (from Star Wars: Battlefront/Mercenaries developer Pandemic and publisher THQ), Shark Tale (Edge of Reality/Activision - surely related to the film of the same name), and the rather ambiguous 'Tomorrow' from Ubisoft. While the latter could simply be an odd reference to Splinter Cell: Pandora Tomorrow, we're not so sure - PT appears elsewhere on the site, and this title seems to be an Ubisoft Paris Studios / Annecy Studios product.
Either way, we should find out about that and all these other titles at E3, although it's worth pointing out that the unpublished pages dug up over the weekend lack official confirmation - something illustrated by the presence of some seriously erroneous information in a couple of the entries' info boxes (Formula One 2005's listing, for example, when F1 2004 was announced just last week). You have been warned, but don't be too put off - this year's E3 will clearly play host to a hell of a lot of intriguing titles, and with these and the usual array of "first look unveilings" on the cards, PS2 owners will certainly have a lot to smile about.
- The Getaway 2
- God of War
- Gran Turismo 4
- Final Fantasy XII
- Jak 3
- Killzone
- Ratchet & Clank 3: Up Your Arsenal
- Arc the Lad
- Athens Summer Olympics (Athens 2004)
- Dark Cloud 3
- "Formula One 2005" (most likely Formula One 2004)
- Hot Shots Golf: Fore!
- Rise of the Kisai
- NHL Hockey 2005
- Forbidden Siren (already released in Europe)
- Sly 2: Band of Thieves
- Syphon Filter: The Omega Strain
- World Tour Soccer 2005
- Ace Combat 5: The Unsung War
- Champions: Return to Arms
- Cold Fear
- Death by Degrees: Nina Williams
- Front Mission 4
- Star Ocean: Till the End of Time


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Below is the transcript of the workshop held January 18, 2000 and presented by Carolyn Newman on computer assisted audit techniques. Please review the transcripts, and share them with anyone else in your firm responsible for CAATs.
Scott Cytron: Good afternoon. Welcome! We are happy you could be here with us this afternoon. I'm Scott Cytron and I will be facilitating the workshop today. We want to encourage you to take advantage of the interactive nature of the workshop. I'll make a note of any questions that arise and will make sure we have time at the end of the workshop to get back to specific issues. This way, our workshop leader will have plenty of time to get through the session.
Let me introduce our workshop leader, first. Carolyn J. Newman, CPA, CISA has a management consulting and accounting practice in Houston, Texas, established in 1990. In 1992, she founded Audimation Services, Inc., to distribute IDEA and other AICPA-sponsored software to internal auditors and government. She is a former Regional Technical Director of EDP Auditing for an international accounting firm, where her duties included developing EDP Auditing training courses. She is a frequent speaker on the subject of computer assisted audit techniques.
She holds a Bachelor of Arts degree from Texas Lutheran College, and a Master of Accountancy from the University of Houston.
Did I cover everything Carolyn? If so, let's get started!
Carolyn Newman: Thank you, Scott. I hope to be able to provide useful information for all the participants.
This actually happened: Auditors obtained a 400-page printout of their client's accounts receivable report, which showed a total of $30,000,000. It footed to less than $15,000,000. How long did it take the auditors to foot the report? Fifteen minutes. They used computer assisted audit techniques. How can a computer printout have a wrong total? Fraud. The Controller knew how to spool the report to a file and edit the file prior to printing out the report.
How can computer assisted audit techniques be used to improve audit effectiveness and help detect fraud? Computer assisted audit techniques (CAATs) involves using the computer to perform functions that would take much longer or be impossible to perform manually.
The main benefits are as follows:
What tools are used for CAATs? Spreadsheets, Database programs, and generalized audit software. We could do a whole workshop on the features and uses of each product, but today we will focus on a generalized audit software package called IDEA.
IDEA stands for Interactive Data Extraction and Analysis. It is a PC based File Interrogation Tool for use by auditors, accountants, investigators and IT staff. It analyzes data in many ways and allows extraction, sampling and field manipulation of data in order to identify errors, problems, specific issues and trends.
It can be used in the following main areas:
Identify Exceptions
Exception testing can be used to identify unusual or strange items. These may be simply large items or where the relationship between two pieces of information on an item do not correlate (e.g. rate of pay and pay grade). Many fields of information can also be checked for allowable values (e.g. standard fees).
Analytical Review
IDEA can help with the preparation of figures for an analytical review. In particular, it can generate analyses which would not otherwise be available. The File Stratification function will give a profile of the population in value bands, groups of codes or dates. This is particularly useful when auditing assets such as accounts receivable, inventories, loans or for a breakdown of transactions. Additionally, the information can be summarized to determine trends. If graphical analysis is required by particular codes or sub-codes then Charting can be used. Figures can also be compared against previous years using the file compare feature to determine the differences by item or even groups of items.
Checking Calculations
IDEA is excellent for proving calculations. To total (or provide other statistical information such as averages, maximum or minimum value), view the auto generated Field Statistics for the database. Calculations can be checked or new calculations created by appending a calculated field to the database using the Field Manipulation option. The miscalculations can then be copied to a new database using the Extraction option. The accuracy of any management reports may involve a wider use of functions to achieve the result of reproducing the report. You may need to use to Join Databases function to bring two or more databases together into one new database. You may need to use the Aging function to analyze receivables or inventory.
Cross Matching Data Between Systems
One of the common ways to test the validity of an item is to crosscheck it against some other information. An example would be checking addresses or bank details of employees against those on Accounts Payable files to see if any employees were also purporting to be suppliers. These tests are carried out by importing both files and then using the Join Databases function. Another effective test for completeness is to cross-check between a master file and a transaction file to see if there are any items on the transaction file for which a master file record has not been recorded.
Testing for Gaps and Duplicates
IDEA can be used to test for completeness including testing for gaps or missing items in a numeric sequence using the Gap Detection function. A quick way to identify breaks in series of check numbers or inventory tag numbers. IDEA can search for duplicate records in a database based on one or up to eight fields using the Duplicate function. This can be very effective in certain circumstances such as testing for duplicate payments to suppliers. You can also identify double input of ticket numbers during inventory counts or duplicate names or addresses on insurance or benefits claims file.
IDEA offers 4 types of sampling:
Systematic - which should be used for samples to evenly cover a population range.
Random - which should be used where statistical projections are required on various attributes of the population without bias.
Stratified Random Sampling - which should be used either where the population consists of different groups (items have a different risk) which need separate evaluating, or if Classical Variables Sampling (Variables Estimation Sampling) is to be used.
Monetary Unit Sampling - which should be used where a financial assessment of error is required with items that can be partially wrong.
I recognize some names in the workshop. Would any IDEA users like to add their experience?
Bruce Roff: I've used IDEA extensively in auditing large manufacturing entities in areas of inventory and accounts receivable. I've found the old version cumbersome in retrieving and importing information. Has the new version addressed different types of files?
Carolyn Newman: What version are you on?
Bruce Roff: I've received the new version 3.0, but have not used it yet; I'm working with the older version, 2.?
Carolyn Newman: Version 2 introduced the import assistant, but did not allow the direct import of Excel and Access files. Version 3 does.
Bruce Roff: That will be very helpful, thank you.
Carolyn Newman: Version 3 is a 32-bit application, so the ODBC links and performance in NT are much improved.
I met someone who was still using the DOS version 4 yesterday. It amazes me how some people can learn something and keep on trucking!
Bruce Roff: I've used the dos version so many years ago. I know people that continue to use it. I don't understand why.
Fred Lyons: We used to analyze two separate systems. One at a county level & one at a city level. We compared deed transfer files at the county level to transfer tax files at the city level matching lot & block numbers. The result was that the city was not collecting all the tax they should. A lot of money was involved. We worked with them to improve their controls to minimize this problem going forward
Bruce Roff: Fred did you find it difficult to identify which fields represent which attributes you were testing?
Carolyn Newman: Yea, Fred! We have a number of customers who have put IDEA in the IS department to speed up the ad hoc reporting
Fred Lyons: There is always work involved in this area. This was with IBM mainframe files, so we discussed the record layouts with the systems people.
Jim Kaplan: Fred, what was the technical level of the auditors that interfaced with the systems people?
Fred Lyons: Jim, this job was the first time they used IDEA. I was the expert in CAATS but they caught on fast.
Bruce Roff: I've used it on files in excess of 2 gigs. The record lengths were quite extensive. With out the IT support it would have been impossible.
Carolyn Newman: Successful use of CAATS always requires planning. You MUST understand the data before you begin.
Bruce Roff: I would agree.
Carolyn Newman: There's a debate among firms, I think, that relates to whether the auditor in the field should be the IDEA user, or whether a specialist should come out and perform the analysis. Comments?
Bruce Roff: The most important planning warning label I would put on this software is cost/benefit?
Carolyn Newman: Bruce, do you have a "for instance"?
Jim Kaplan: IMO all auditors on staff should be able to apply CAATs to audit projects. In my previous positions there was always a separation between IT auditors and non-IT auditors.
Bruce Roff: The auditor should weigh the cost of initial set up time and the time it takes to obtain the data vs. traditional auditing procedures
Chris Curran: As far as using a specialist, or the auditor in the field, it would depend on the size of the firm/audit group and the skill level of the auditors.
Fred Lyons: I agree with Jim. IDEA is easy to use, it works like excel. The difficult part can be getting the data into IDEA. I think one computer specialist can support a number of CAAT auditors.
Chris Curran: Using specialists may be more efficient, however, all auditors should be able to use CAAT tools to some extent.
Scott Cytron: Do you agree Carolyn?
Jim Kaplan: Chris I agree. But the nature of auditing is changing so fast that I think all auditors should be developing IT skills and be able to apply them to all their audit projects.
Bruce Roff: the learning cost can be substantial in the set up, but going forward it will be prove to be more efficient.
Fred Lyons: I agree with Bruce in that IDEA will take a little time to use on an audit. It should be applied to material issues
Scott Cytron: What do you recommend?
Carolyn Newman: We have seen the initial cost of defining files go down because so many systems now have the ability to product print reports and/or export data to Excel or ASCII formats.
Bruce Roff: Carolyn, I have found the set up of printed reports more time consuming than raw data.
Carolyn Newman: Scott, I do agree that all auditors should be able to use CAAT tools. The auditors in the field are the ones making the decisions.
Mike Yankunas: We purchased IDEA one year ago. Training was held for 5-6 key users. An info session was held for all other A&A staff to alert them to the benefits and capabilities. Now one year later we still have yet to utilize it to any great extent. Any suggestions on how to get started? What has worked? What hasn't?
Carolyn Newman: Bruce, you're talking about DataImport for IDEA, which is part of the Import Assistant, and allows you to define a mask so that only the data in a report is brought into IDEA. It does take some practice. We can send you a PowerPoint show that educates you a little on the best way to set up a mask.
Bruce Roff: I've recently implemented it at my firm. I have many years of experience using the software. I think that it is a great tool and adds to the firms marketing capabilities, not to mention the staff's response with getting into something cutting edge.
Carolyn Newman: There absolutely HAS to be partner support for use of CAATs to succeed. It seems like you went about the training in the right way, but maybe you needed someone to be a coach or champion. Actually, that's one of the reasons we set up our toll free help desk.
Bruce Roff: Has anyone used this software in fraud area?
Mike Yankunas: What is the number?
Carolyn Newman: Help desk for IDEA: 1-888-641-2800. By email -- [email protected]. We started Saturday hours last week.
Carolyn Newman: One of our users reported using it on a healthcare fraud investigation.
Chris Curran: Mike, identify key audit areas that you would like to use IDEA for, like A/R or Inventory, and develop standard procedures for these areas. You can find suggestions in the IDEA help.
Carolyn Newman: We also have an application sheet that suggests fraud testing areas.
Mike Lewis: Mike our firm was in a similar situation. We just had to continually train and educate employees now we are using it on most of our engagements. Our goal is to use it on all of our engagements. We keep a database that describes how we are using it on clients for others in the firm to read up on. It has been quite a successful way to implement it firmwide.
Fred Lyons: Mike you could pick one test, such as recalculating extended cost on an inventory report. Make this IDEA test mandatory for all audits with inventory over x dollars. (a one page inventory report isn't worth it)
Carolyn Newman: Another idea to ensure implementation is to make the "mandatory" usage measurable in some way. You know the adage -- what gets measured gets done. I believe Grant Thornton is revising their audit program set-up to include IDEA tests if the approach will be automated.
Bruce Roff: I would suggest that during the planning key audit areas consider the use of IDEA and how it will add to audit efficiency. Considering CAATS. I have a success story to share with the users Carolyn if I may?
Carolyn Newman: My favorite efficiency approach comes the second year, when you compare this year's inventory with last year. Not detail price testing!
Carolyn Newman: Bruce, please go ahead
Bruce Roff: I've used IDEA in price testing a large manufacturing inventory, we found in performing our price test a large variance of what would be considered a material amount when extrapolated. We were able through the use of the software to identify what the problem was in front of the officers of the company. It proved to be a great client relations tool and has put our image up a few clicks.
Scott Cytron: That's great Bruce!
Carolyn Newman: Clients really like it when you help them identify duplicate payments they can recover, too.
Bruce Roff: I haven't done that kind of work, but I can see how easy it would be.
Carolyn Newman: The trick is to go out before the audit, so that value-added work can be value-billed.
Bruce Roff: I will be implementing that this year.
Carolyn Newman: Speaking of manufacturing clients, one of our trainers was a controller and heavy IDEA user who speeded up month end closings and identified a number of inventory pricing problems with IDEA.
Bruce Roff: I think it is vital to use IDEA in that industry.
Carolyn Newman: Another user found a way to perform bank account reconciliations in less than an hour that had previously taken a clerk all day.
Chris Curran: Carolyn, you spoke about efficiency. What about improving efficiencies through IDEA scripts?
Carolyn Newman: I was hoping that topic would come up. Scripts are macros that can be written, or recorded and played back to automate and standardize a series of tests.
Bruce Roff: Do you offer training in writing scripts?
Carolyn Newman: We have a number of scripts available, and you can download some from the KnowledgeBase.
Scott Cytron: Carolyn, I know I learned a lot from you. Thanks for presenting today. Are there any other questions as we start to wrap up the session?
Bruce Roff: I want to say thank you Carolyn for your time. I have always been IDEAs biggest cheerleader.
Fred Lyons: BTW I have found the knowledgebase to be a great way to get help with IDEA
Mike Yankunas: This is the first time I have utilized one of these on-line training sessions. It was very informative and useful. Thanks.
Carolyn Newman: Thank you. This was fun! And I learned some things from you all.
Bruce Roff: I've spoken to Wanda and John in the past. They have been very helpful in setting up training and in technical support.
Scott Cytron: Thanks for signing on and have a great and successful week! Look for the transcript to be posted later.
Carolyn Newman: Thanks again.


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Johnny Depp: The $55 Million Man
Yo-ho-ho and a humongous pile of cash!
According to the Chicago Sun-Times, Johnny Depp will rake in $55 million to reprise his role as Captain Jack Sparrow in the fourth installment of the Pirates of the Caribbean series—the highest amount an actor's ever been paid for a single movie.
The massive payday may very well hurtle Depp past Will Smith as the highest-paid actor in show business as well. The adamant bachelor and all-around good guy landed just behind Smith on Forbes' list of highest-paid actors last year, raking in $72 million to Smith's $80 million, but the $55 million haul for POTC 4, along with other projects—such as playing the role of Tonto in an upcoming Lone Ranger flick and portraying the Mad Hatter in director Tim Burton's Alice in Wonderland remake—is expected to put him solidly in the Number One spot.
Well done, Johnny! Now maybe you can afford some antiperspirant that will hold up under the pressure of performance.


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GAZETTE readers have shown their romantic side this Valentine's Day by sharing their love messages for all to see.
Below are the declarations of love sent in by our readers.
If you would like yours included, please email it to firstname.lastname@example.com.
We will also Tweet out the best ones throughout the day.
Happy Valentine's Day to my amazing fiancé Steve Darby, love you lots and can't wait to marry you! Jess xxxx
To my Cliveypear I love u loads and always xx
To my beautiful amazing wife Debbie, thank you for another year of love and support, I couldn't do it without you. Lots of love forever, Darren XXXXX
Happy Valentine's Day Brandon, lots of love Nicky XXXXX
To my wonderful husband Darren, I love you more today than yesterday and even more tomorrow. Love always Debra xxxx
Roses are Red, Violets are Blue, Oh my Gosh, Luke Mew, I Love You!
To my Syrian Princess lots of love – KRW
Darran, Everyday I'm blessed 2 b with u. Love Princess Fiona
David Burnett thank you so just for my best 3 year's of my life hope we can stay strong. I love you forever and always – don't ever forget that will you. Love you millions from Taarna xXx
To mongoose – I love you more now than I did then, our love has become so strong it takes my breath away. Love Chumlee
To Phil, words can't explain how much you mean to me, you are my best friend and soulmate. Thank you for everything that you do for me and the girls. Love you forever and can't wait to marry you. xX Hayley Xx
You are my best friend my love my soulmate. Have had the best 21 months with you and look forward to all we have planned. Cant wait for the weekend J Love you now and forever, Sharon.xxxxxxxx
To Dave Hole, Just wanted to express how much I love you the last 4 years have been amazing and you have given me an amazing little boy, you also make an incredible daddy, love you millions babe. Becky
To My Paul, 26 Years you have been my rock, given two most beautiful children and always put me first. I love you more than words can ever say and look forward to many more years together. Every day is Valentine's Day with you. My soul mate, my love, my everything. Happy Valentine's Day. Maxine Xxxxxxxx
I met a girl from Poland three years ago. She is the love of my life. The reason I smile every day. My Rock. I will always Love you Happy Valentine's Day Iwona Maciag. Love Jay
Dear Aimee, there's everyone else in the world, and then there's you. Happy Valentine's! With love, Sam xxx


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A discovery made by an exiled German Jewish scientist may lead to the winning of a rich new harvest from the sea.
For months a number of scientists and business men from England and Germany have been investigating the discovery made by Professor Zeiter two years ago. The story is told in Reynolds News.
"He found what was thought to be a new chemical in deposits from the bottom of the North Sea after the sea water had been passed through a condenser," the weekly's account says.
"There were nine chemicals in the deposit, including a large amount of iodine, ammonia, iron, and so on, and at least one chemical, the formula of which is being kept a closely-guarded secret.
"The professor, on arrival in England with friends, discussed his find, and some business men and scientists formed a private laboratory in Liverpool, chartered an idle steamer from a Lancashire port, and after fitting the vessel with pumping and condensing apparatus, started experiments in the Irish Sea and in the Atlantic Ocean off the Irish coast.
"Experiments were made at all sorts of places at sea to find the deposits of the new chemical compound, and now that the experiments have ceased owing to the rough weather of winter, some interesting discoveries have been made.
"Professor Zeiter accompanied most of the vessel's expeditions, and scientists from Liverpool, Cambridge, Glasgow, and other parts also took an active part in them.
"It was found that, on an average, it took some 300 gallons of water pumped up from the bottom of the sea to produce one pound of the deposit—a dull greenish powder, very rich in iodine. The richest deposit in the Irish Sea was just south of the Calf of Man, the little island off the Isle of Man.
"'We are neither interested in profits nor prophets.' one of the leading scientists told me in the private laboratory of the discoveries, in a Liverpool suburb, 'and at present the whole of the experiments, which cost from £100 to £200 a week, are being financed by two private individuals who wish to remain anonymous. There are, no doubt, future industrial prospects for the discovery, but those are at present in the lap of the gods. We are now erecting a condensing plant in a prominent Lancashire industrial centre to continue the researches on our dips into the briny, and to protect our interests we have had to take out patents for certain of our methods which would – be share – pushers would like to seize."
The experiments have been to make use of various of the properties of the new compound. One is that of a fertilizer, and a number of lawns, golf courses and bowling-greens in different parts of the country are being experimented with, for the high iodine content of the compound, and the other chemicals has the same tonic effect of the sea breeze which makes seaside golf courses so excellent, and for which Scottish and Irish peasants gather the seaweed or kelp harvest to manure their farmlands, for seaweed is rich in iodine.
"After extracting most of the iodine the crystals obtained from the deposit are being tested for a bath-salt that brings the full value of a sea-water bath to the home."


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Question: What is the main factor for a company in choosing
What is the main factor for a company in choosing between the job order costing and process costing accounting systems? Give two likely applications of each system.
View Solution:
View Solution:
Answer to relevant QuestionsIdentify the control document for materials flow when a materials requisition slip is not used.Why is it possible for direct labor in process operations to include the labor of employees who do not work directly on products or services?Are there situations where Best Buy can use process costing? Identify at least one and explain it. The cost of beginning inventory plus the costs added during the period should equal the cost of units _____________________ plus the cost of _____________________.Refer to the information in Exercise 3-5 to compute the number of equivalent units with respect to both materials used and labor used in the production department for April using the FIFO method.
Post your question


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freetown fred wrote:Guys, quit pattin Dann on the ass so much, you're gonna spoil him.
Ya just popped my balloon
freetown fred wrote:Guys, quit pattin Dann on the ass so much, you're gonna spoil him.
Dann757 wrote:
I'll tell ya what, Joe; all the time I was working on that deck I was muttering, "I'll NEVER have a cedar deck! Freakin riduculous they were using cedar 1000 years ago, it's obsolete! Etc. Etc
If you want high maintenance and a tremendous look, cedar. Also, cedar is so soft it takes a lot of dings from furniture.
I put composite decking on the deck next door with hidden fastener's. You can go with zero maintenance on that kind of surface if you want to! It was trex or similar, dimensionally stable still,after several years, but it does take a fade. I can power wash that deck once a year and it looks clean and acceptable.
I worked on an Ipe deck once, it had faded from beautiful multicolor natural browns and reds to grey. Man that wood was so hard it took so much labor to clean it up by sanding.
I think pressure treated should be maintained with a sealer, I've seen a lot of pt decks start to cup and sliver after the rain eventually washes out the cca or whatever they treat it with. But once you finish it you get to sit there and watch the finish wear off
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New evidence examined in 1994 killing
MOORHEAD — Almost 20 years after the body of a Moorhead woman was found washed up along the Red River, the Clay County Sheriff's Office may have new evidence that could help identify her killer.
Minnesota's Bureau of Criminal Apprehension discovered foreign hairs while re-examining the 1994 murder of Renee Nelson. That potential evidence has been sent off for further DNA analysis.
Nelson, 22, went missing in Moorhead in October 1994. Her body was found the following April on the banks of the Red River near Comstock, about 30 minutes south of Moorhead. Nelson's death was ruled a homicide.
Lt. Bryan Green with the Clay County Sheriff's Office said they've had a suspect in Nelson's murder for almost 10 years, but not enough evidence for a prosecutor to charge. That suspect is in a Montana prison for another crime, he said.
Advances in technology helped unearth the new possible evidence, but it may not directly identify a suspect as normal DNA would. Because the hair had decayed so much, BCA specialists will analyze it for Mitochondrial DNA, which can be compared for a match with an individual's mother or siblings.
Green said it may be another six to seven months before that analysis comes back.


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What Is The Best Aerosmith Song To Get Freaky To? [POLL]
We all know the reputation that Steven Tyler has for getting with the ladies, so which one of his songs is the best one to get your freak on to?
We all know the reputation that Steven Tyler has for getting with the ladies, so which one of his songs is the best one to get your freak on to?
Our neighbor to the North has decided that the penny in no longer useful, and they are stopping the production of it. How long before the USA does the same thing?
If you're anything like us, you've pretty much written off the next couple days, since you won't be doing much of anything but generally freaking out about Sunday's 'WrestleMania.'
The ultimate cage match continues. The bunny laying Cadbury Eggs destroyed the loveable marshmallow Peeps for Easter Candy Supremacy. Match #2 welcomes the next challenger; Hershey Chocolate Eggs. Vote now for your favorite!
Around the Albany area there tons of great bars and clubs, but which area can boast that they have the best night life?
Easter is right around the corner, when the Easter Bunny will leave some delicious candy for the good little girls and boys. Now it's time for the Easter candy to get in the ring and fight it out for Easter Candy Supremacy. Match #1 pits the bunny laying Cadbury Eggs vs the lovable marshmallow Peeps. Vote now for your favorite!
This is the big opening weekend for a movie that some are saying will be the beginning of the next big movie series, "The Hunger Games". Will you be among the masses going to see it?
It's that time of year again where the beer turns green, or you can get the kind that totally sticks to your insides. When hot for the St. Patrick's day fun, which beverage to you prefer?
This summer there are two huge comic book movies set to come out, and they are both going to be big. Which one are you more excited for?
It seems like pop music is just a giant battle of who can be more ridiculous, rather than who can actually provide real talent. Nicki Minaj and Lady Gaga seem to be fighting over who can turn more heads with their ridiculous looks, rather than their ability to sing.
Valentines Day is coming up tomorrow, and most guys have waited to the last minute to get a gift. If you say that you haven't, you're lying. So here is some help for you. Ladies, it's time to vote. What gift do you want more on Valentines Day.
It's no surprise that dating has changed in the digital age but can the type of smart phone you have make a statement about your love life?


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Serving beautiful food
is one of life's great pleasures.
The freshest ingredients
make the best meals.
True quality meats
have their own amazing flavour.
A great cut of beef
can turn an easy meal into a gourmet meal!
Suckling Pig Roasted Portions
served hot and ready to eat.
Available Thursdays, Fridays and Saturdays.
Pre-order for quantities over 5kg.
Store Hours
Monday-Friday 6.30am – 5.30pm
Saturdays 5.30am – 1pm
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Meat Lovers!
The Meat Lovers Club newsletter delivers specials straight to your inbox. Enter competitions and get exclusive offers!
Gift Vouchers
Did you know we have gift vouchers available? You choose the amount you'd like to give. Great as a thankyou or to help a loved one celebrate a special occasion!
Need to bring a plate? Nothing beats a beautifully presented platter! Parties, functions and occasions where finger food is best – we have a platters to suit you. Contact us or come in and order yours!
Weekly specials on fresh meat, seafood and deli!
Available until the 19th August 2017- or while stocks last.
Welcome to Pendle Hill Meat Market –
great value, quality meat and groceries
Serving the community for more than 40 years, Pendle Hill Meat Market has been committed to top quality products at very competitive prices.
Our wholesale retail outlet in Sydney's west offers the largest selection of not only fresh meat and meat products, but everything from seafood to cheese and even continental spices.
Open to the public six days a week, we are always striving to bring our retail customers high quality service at wholesale prices.
Come in and see for yourself!


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The Women's MeCo 165 Long Sleeve Zip Tee is a mid-weight long sleeved baselayer, with quick drying and anti-odour properties, for multi day use.
Rab says:
The Women's MeCo™ 165 Long Sleeve Zip Tee features a deep venting YKK chest zip, chin guard and a close fitting stand up collar. A slim fit combined with low bulk seams ensure that this baselayer remains comfortably in position when layers are added. MeCo™ combines the warmth and softness of Merino Wool with 37.5™ Technology, a fast drying and wicking polyester with activated carbon.MeCo™ is quick drying and has great anti-odour properties, making it perfect for multi-day use for a range of activities.
MeCo uses 65% Australian merino wool blended with 35% Polyester with 37.5™ Technology that offers increased comfort, anti-odour properties and high levels of temperature regulation. The added 37.5™ Technology combines the key benefits of polyester - durability, strength and rapid-drying - with an activated carbon component which dramatically accelerates sweat evaporation away from the body. We use 4 different weights of MeCo™ fabrics to create a range of baselayer products, each specifically designed for certain climates and conditions. Rab® MeCo™ products keep you dry and comfortable when active and also safer and better protected in extreme cold.
|MeCo™ baselayers - combine the warmth and softness of Merino wool with 37.5™ Technology, a fast drying and wicking polyester with activated carbon. MeCo™ is quick drying and has great anti-odour properties, making it perfect for multi-day use in a variety of conditions.
|37.5 Technology - permanently embeds millions of particles in the fabric's fibres which further increases surface area, reduces humidity and speeds up evaporation. This allows Dryflo to dry up to 5X faster than similar fabrics. Click Logo to read more.
|Click here for more info on Rab, product updates and New Season information.
The garment styling is straightforward nothing innovative to comment on the real story is in the Fabric and for that we suggest you read the technology bit . Cocona has been around for a few years now GoLite picked it up for their baselayer range now sadly discontinued `sadly` because it did seem to work.
The 165 fabric is heavier than the 120 used in the Tee s so it makes the garment an ideal cold weather baselayer.
|Read reviews here:
|Which RAB MeCo is right for me?
|Garments available
|MeCo 120
|The lightest weight of MeCo fabric is like silk, very thin, quite stretchy, ideal as a high activity baselayer such as Mountain running or as a 1st layer when a second layer is worn over it.
|Pants and Briefs, Longjohns, Long and Short Sleeved Tees.
|MeCo 140
|Lightweight MeCo fabrics for baselayer and next to skin, can be worn on its own or under other garments.
|Long Sleeved Zip Tees, Long & Short Sleeved Tees, Longjohns.
|MeCo 165
|The standard weight MeCo, equivalent to other Merino blend products. Ideal as a year round baselayer or winter baselayer for high activity or under other clothing.
|Gloves, Headwear, Longjohns, Long Sleeved Zip Top and Long Sleeved Hoodies.
|MeCo 190
|Mid to Heavy weight winter Baselayer fabric.
|Long Sleeved Zip Tees
|MeCo 250
|Heavywieght winter baselayer for hiking and general outdoor activity.
|Long Sleved Zip Tees
|Help and advice:
All our products are designed with end-use in mind. The fit of our garments reflects this, and varies across different product categories.
Slim: Close fitting, for maximum performance.
The fit of each garment makes allowances for clothing layers likely to be worn underneath it: a 'regular fit' shell jacket will have room for several layers underneath, whereas a 'regular fit' tee will not.


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Miklós Fenyö's parents returned to Communist Hungary in the mid sixties – when everyone else was fleeing to the West. For young Miki, arriving from America sporting a Hawaiian shirt, a perfect quiff and a rebellious streak, life under dictatorship was going to be tough. Miki's old friends don't know what to make of his outrageous clothes, flawless American accent and collection of original Buddy Holly 45s. His childhood sweetheart is cold and distant while local tough guy Röné is unmoved by the challenger to his rock 'n' roll crown. But that's not all. When the authorities see the effect Miki's gyrating hips and lewd music have on teenage girls, they won't stand for it. His father's job is on the line, and, for the first time, Miki must play by the rules. He has no choice but to enter the local talent show – and the rest is rock 'n' roll history.
Download Made in Hungaria
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