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Australia – New South Wales
$19.95 (186205)
The wine is a dense ruby and purple colour. Cedar, vanilla oak and mocha on the nose. Flavours include; sweet black currant and blueberry.
Score: 90 out of 100, Tony Aspler, http://www.tonyaspler.com, Apr 2010
New Zealand – Marlborough, South Island
$19.95 (677450)
Extremely aromatic with huge passion fruit and lemon grass flavours. Always an eye popper year after year. Drink now or hold until 2015.
Score: 94 out of 100, Bob Campbell, www.bobswinereviews.com, Mar 2010
Chile – Limari Valley
$18.95 (663005)
The wine delivers aromas of mineral, toast, white fruits and hazelnut. It is elegant, intense with pleasant acidity. Drink now or cellar until 2014.
Score: 91 out of 100, Jay Miller, www.erobertparker.com, Apr 2009
Italy – Abruzzo
$12.95 (328997)
A wine comprised of generous helpings of dark, rich fruit, a fat and juicy vintage. Drink now or age for 3 years.
Score: 89 out of 100, Antonio Galloni, www.erobertparker.com, Jun 2010
France – Rhone, AC
$17.95 (572230)
Flavours aromas of fig, currant, smoke, tobacco and black olive.
Score: 89 out of 100, James Molesworth, www.winespectator.com, Nov 2009
Gold: 2009 Concours des Grands Vins de France
France – Rhone, AC Cotes de Rhone-Villages
$18.95 (185876)
An incredibly great Grenache displaying the chocolatey edgeness. Aromas and flavours of scorched earth and black fruits. This wine will age immensely, if so, age for a potential of +10 years.
Score: 91 out of 100, Robert Parker Jr., www.erobertparker.com, Oct 2009
France – Midi, Vin de Pays d'Oc
$14.95 (184192)
A blend of 62% Cabernet Franc, 28% Syrah and 10% Merlot. Almost inconceivably rich and fat and tremendously under priced. Charasmatically aromatic with mulberry, machine oil and incense. Flavours include; resin, cinnamon, walnut oil, mint tinged dark chocolat and mulberry. You may enjoy it now or savour in another 3+ years.
Score: 4 ½ out of 5, Susan Desjardins, www.winecurrent.com, Oct 2010
South Africa – Stellenbosch
$14.95 (172973)
Flavours of creamy red and ripe fruit. Bold lines with white pepper and dried herb notes.
Score: 4 ½ out of 5, Ingrid Motteux, John Platter South African Wines, 2010
Score: 4 out of 5, Susan Desjardins, www.winecurrent.com, Oct 2010
Australia – Padthaway, South Australia
$15.00 (685941)
The wine is a blend of 65% Shiraz, 25% Cabernet Sauvignon and 10% Merlot. Terribly ripe, sweet, layered with exceptional length and balance. Bursting aromas of spice box, earth notes, blueberry and black currant.
Score: 90 out of 100, Jay Miller, www.erobertparker.com, Feb 2009


text: Provides the key features for your Learning Journeys. Thoughtfully designed by practitioners, managers and with sustainability in mind, to support all concerned. In an ethos of 'continual improvement', there is the option to add the extra features of sparkPRO (where all users have achieved an Ofsted of good or an outstanding rating).

subset: commoncrawl


text:
KTM Macina Classic 8 A4 2018
400Wh Bosch Battery
eBike Weight
Maximum Range
25-95 Miles
250W Bosch Performance CX
KTM Macina Classic 8 A4
Practicality and fun are two perfect words to describe the Macina Classic 8 A4.
The step through frame means you can cycle in any attire, or simply not worry about stretching over a crossbar to mount your e-bike. 8-speed hub gears allow you to choose the correct cadence with minimal fuss.
Riding Style
The Macina Classic 8 is the perfect example of a hybrid cruiser.
Convenience is delivered via the step through frame, while comfort is provided thanks to the Suntour CR85 forks. When looking to maximise riding power, the Suntour front forks can be locked out, giving a more solid ride on hard surfaces.
Cruising off the paved track, not only do the Schwalbe Delta cruiser plus tyres provide grip, they are built with 3mm of puncture guard.
Other important extras include the Racktime Tour GT pannier rack and a kickstand. All key features for the ultimate city cruiser.
Electric System
Powering the Macina Classic 8 is Bosch's Activeline motor. This motor provides up to 50Nm of torque, allowing for a nimble pull away from the lights, while only weighing 3.2kg.
Another feature is the lessened pedal resistance once you hit 15.5 miles an hour. Coupled with a quieter hum from the motor, you really can relax on this bike.
A 400Wh rack mounted battery powers the Macina Classic 8, while all the ride data is displayed on the Bosch Intuvia LCD screen.
eBike Specifications
- Battery Bosch Powerpack 400Wh
- Motor Bosch ActiveLine
- Display Bosch Intuvia LCD Display
- Brakes Magura HS11 Hydraulic Rim Brake
- Colour Matte Silver, Black and Orange
- Fork Suntour CR85 E25 700c
- Frame Macina City 28" Alloy
- Gear System City Magura HS11 8-Speed Hub
- Kickstand KTM Line 006
- Tyres Schwalbe Delta Cruiser plus 40-622
- Weight 24.3kg
- Wheel Make and Size KTM Line 700c Ambrosio
No reviews yet, please add one below.
Write a review
Delivery & Aftercare
This electric bike is available with free UK delivery, a 2 year warranty and an optional 6-week health check.


text: The design for this experiential space was to centre it on Essie's fun and vibrant range of nail products. Tasked with making a statement at this high profile event, we focused the space on allowing the public to freely experience the new range of products. The space was designed with a clean premium feel, contrasting the vibrant range of colours with a bright white backdrop. To show off the product range we created mini catwalks for people to stroll their painted nails down. This fun activity was highly successful and led to multiple retail activations utilising the same set.


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Lemkovina was the poorest region of Galicia. Lemkos had little land, because their plots were scattered and divided among individual family members. The plots up in the hills were stony and infertile, which in addition to making them hard to till, were not very productive. Even with the very primitive Lemko life style, the produce of the land could not meet their most basic requirements. There was almost no way to earn anything outside. A small cartload of brushwood for fuel required several days of work for the owner of the forest. But Lemkos are an enterprising people. He who had a horse would extricate himself from his misery by getting together with his neighbor, and with their carts they both earned a living. They would go to Cracow for their goods. This made for risky and strenuous earnings, but the tough Lemko character could overcome anything. Others would haul logs from the magnates' forests to the sawmill and then hauled the lumber to the city or the railroad.
People from Losyeh and Kunkova traded in grease and oils for lubricating wagons and machinery. They shipped their goods all over Europe and made good money at it. He who didn't have a horse because he couldn't afford one would try something else. This is how the production of various hinds of wooden items came about in Lemkovina. Still others went to Hungary or Germany for seasonal work. Everyone did what he could to somehow provide for his family and not let the specter of death come near it. And then one day he would hear that somewhere far beyond the ocean there is a rich country called America that needs working hands and where nice money can be made. So began the emigration to America, which increased from year to year. The beginning of Lemko emigration to America dates from around 1865.
The flow of emigrants to America and others overseas countries sprang up all over Galicia. The peak of this flow came between the end of the 19th and the beginning of the 20th century. Here are some statistics on emigrants to America: 1903-1904 -- 9,415 Rusyns and 20,243 Poles; 1904-1905 -- 14,250 Rusyns and 50,785 Poles; 1901-1905 -- 46,516 Rusyns and 173,997 Poles: 1907-1908 -- 12,298 Rusyns and 26,423 Poles. The statistics do not show how many of these were Lemkos. However, it can be taken for a fact that the highest percentage came from Lemkovina, and that in Lemkovina the emigration assumed mass proportions. However, no one went to America with the idea of staying there forever, but merely to earn some money and return to his native land to improve his material situation there. On the average, half of the emigrants returned after 3-4 years.
Prior to World War I, Lemko emigration to America, from both sides of the Carpathian Mountains, had grown to such proportions that out of 700 Lemko villages there was not a single Lemko family that had not sent abroad at least one of its members. There were cottages from which all the residents had gone to America. They locked up the house, boarded up the windows, and gave their plots of land to relatives or neighbors. Thanks to this emigration, the economic situation of the Lemkos improved. The emigrants sent dollars back to the old country, for which more land was purchased, cattle were added, and the whole situation was improved. Those who returned from abroad brought not only money but also new ideas about living. They knocked down their old smoke-blackened houses and built new ones that were nicer and more convenient. They also bought mineral fertilizers, and their land began to produce better. On the fertilized soil they sowed new species of grass, and thus their oxen grew fatter, their cows gave more milk, and their material situation and living conditions improved. Lemkos were so closely linked with America that some of them went there several times, always for just a short while, returning to their families and their mountains, which they loved above all.
Some Lemkos also went to Prussia and Hungary. This, however, was only a seasonal emigration, only for periods of intense agricultural labor, such as grain harvesting, for example.
Mikhail Bobrzhinskiy, governor of Galicia, stated that the export of human labor was the most important item in Galicia's balance of trade. In Lemkovina, this export of working hands was so significant that in some counties the population increased very little, and even decreased (For example, the counties of Gorlice, Krosno, Nowy Targ).
The emigration had a significant effect on the labor market. It brought about improvement in working conditions and wages. The peasant's character changed, his independence and self confidence grew, the scope of his thinking expanded. The money sent and brought back by the emigrants not only improved the working and living conditions of the people but also played a significant role in the region's balance of payments. It is impossible to determine the total amount of money sent back to the Old country by Lemko emigrants, because Lemkos rarely took advantage of the services of banks or post offices in sending money back. They often sent back cash in registered letters, but these moneys usually disappeared in the Galician post offices. (Translator's note: I have personally read letters from the old country, dating to about this period, in which the writer complained that money sent to her was stolen at the post office). Large amounts were carried by the emigrants themselves or were sent through friends or relatives. The total annual revenue from emigration to America has been estimated, at 20 million kronen. Postal money orders sent from the United States to Galicia in 1904 amounted to 5,922,663 kronen. The emigres were inhumanly exploited. The attitude toward them was one of extreme contempt. It was expressed in an unceasing debasement of their personal worth and complete disregard of their most basic needs.
Travel to Germany for seasonal work was a horrible journey in cram-packed, unheated railroad freight cars, standing or sitting on your own bundle all the way. From February to June, when seasonal workers were going out. and from November to January, when they were returning home, the travelers filled to overflowing the courtyards and compounds at Oswiecim, Myslowice, and Raciborg. It was even mentioned in the Sejm that these migrants are treated worse than cattle in cattle cars. Government officials introduced class IV cars for the migrants, to legalize the transfer of people as transfer of cattle or hogs. At the Oswiecim compound, a special police unit was organized, consisting of 4--5 police officials, 7--8 ordinary patrolmen, and 5 gendarmes. The migrant was controlled at every step, or rather he was exploited by a mob of all kinds of middlemen. These were special agents surrounded by a network of assistants. This role was often played by Jewish innkeepers in the villages. Hidden agents of the emigration and transportation firms were otherwise benevolent societies that were acting as protectors of the migrants, such as the societies of St. Rafael, Providence, Patrice, Columbus, and others. This was just ordinary trading in people.
No better and no less unscrupulous was the situation with the emigrant going abroad. If he had bought a ticket for a Dutch ship, the German border guards would not let him cross. They recognized only tickets for German firms. When in 1904, the government established its own shipping line "Austro-Americana", the village prefects began to compel emigrants to ship out through Trieste. Emigrant diaries describe a terrible picture of the suffering of Rusyn peasants and workers thrust into the virgin forests of Brazil, without a roof over their heads, starved and deceived at every step. "We are beginning to forget that we are people", wrote one of them.
Both the landholders and the authorities were displeased with the growing emigration. They were afraid that the wages of workers would go up, that there would be a shortage of cheap labor for the manors. Passport requirements were made more stringent, issuance of documents was dragged out, those leaving were terrorized. In a secret letter, Governor Andrei Potockiy issued an order to restrain the emigration of Russian peasants.
Intense propaganda against the emigration was carried on through newspapers and brochures, playing on religious and patriotic sentiments. Some bishops put out pastoral letters in which they cautioned against emigrating. All of the land holders organizations tried to influence government officials against the emigrants through resolutions and petitions.
Although the landholders made emigration more difficult, they nevertheless managed to gain from it. The savings our peasants managed to accumulate in a foreign country through hard labor he usually invested in land, buying it from the large estates. The owners of the land quadrupled the price above what it had been before this. According to a report of the Parcellation Bank in Lvov, the average price of a hectare of land rose from 700 to 1,150 kronen in 1901, and then jumped higher every year. It reached 4,000 - 5,000 kronen. The most expensive land was In western Galicia. Lemkos didn't gain much in buying land from the manors.
to be continued....
Return to Lemko Home Page
Date Posted: February 27th, 1998
Last Revision: May 29th, 1999
We welcome questions and comments. Please send them to Walter Maksimovich.
LV Productions
c/o Walter Maksimovich
3923 Washington Street
Kensington MD 20895-3934


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Weird… I decided to write a post asking if anyone else was in a bit of a domain selling drought over the past month. January and February started strong with several sales and then nothing for the past month. Just as I started writing the first sentence of this post, a GoDaddy transfer email arrives, and I know that I've sold a name via GoDaddy premium. I paid $8 for it 7 months ago, and it sold for $599. That should cover 50 new names or renewals. Nice! I hope to see more emails soon.
A few posts ago, Josh asked people to submit names that they recently purchased if they would like for us to comment on our perceived value of the name along with other reader's thoughts. I encourage people to do that on a regular basis. We can all learn from each other so feel free to post a few of your purchases if you would like to get some feedback. On to the names!
Namejet and DropCatch Names at Auction
WoodFloorStore.com I can hear the commercial now. Come on down to the wood floor store – nice rhyme.
GiveABear.com give a Teddy Bear for charity, for Valentines or just because – at $25 and ends today
AppWriting.com instructional site for writing mobile apps
SunsetRhythm.com cool drink, nice tunes and a beautiful view
TechnaHost.com your technical hosting provider
SkiChamois.com a place to ski in Italy
Portfolio of Cannabis Names check out this portfolio of 7 Cannabis and 2 Vape domains
Godaddy Domains That I Like With Multiple Bids
CaptainJacks.com has to be a lot of these out there
WomenInPower.com need more of them
TechNorth.com nice open vessel tech name
SchoolStats.com up to date stats on universities
IdeaCoach.com someone to help you move from idea to execution
StorageSupplies.com going to have to sell storage supplies on this one
TheBlockChainBank.com I think you are unlikely to find an end user for this one but who knows
SouthernFriedFinance.com what???
ExpertSmile.com several dental related uses for this one
CoastalDecorating.com for that beachy feel
ZipResume.com professional resume writing service
telephonica.com telecom brand
TitanLegal.com I would hire this law firm
Gnostics.com adherents to gnosticism
qxww.com expiring 4L's
Godaddy Names With No Bids
MostHost.com the host with the most
DrownBrown.com sell toilets?
AKVape.com Alaska vape shop
TheGoldenDuck.com Chinese restaurant
TackleCase.com when a tackle box just isn't enough
AlienArchive.com conspiracy theory site
PeachDeal.com deal / coupon site
KidsCanAct.com I find this to be untrue most of the time
SipVR.com virtual bar?
SelectSurgery.com surgical center
btceconomics.com bitcoin economics
btccredits.com bitcoin credits
PourDecision.com really like these as a name for a bar or beverage – nice play on words
BourbonLegend.com here's another – a nice play on urban legend
SpainWeddings.com lots of money in this sort of thing
UndergroundPulse.com urban magazine or newsletter
PandaPrime.com Panda is great – just need to figure out what prime would apply to
CraftsDIY.com crafts that you can do yourself – so, all crafts
AtomicBlend.com weed or hot sauce
DataEnsure.com backup / data storage
devdude.com developer blog
LocoGrow.com fertilizer that makes stuff grow crazy fast
LiftCrew.com towing, moving, heavy machinary
OzAdventureTours.com Australian travel company
JerseyYoga.com I wonder how many yoga studios there are in Jersey – a lot.
NeedDeed.com title company or legal service
BakedComfort.com edibles
OldStool.com antique shop
OptimaSolar.com good solar name
VapeNeeds.com vape shop
DiscoverSunshine.com nice slogan for a tropical destination
EpicVirtual.com VR name
Brandables With No Bids
Have a name at auction and need more exposure? Send us an email. We charge $10 per name per day. We may be able to help. If you have an auction you want to promote, email us for details.*All names chosen by us, Shane, Josh and Travis . (ie you click through and purchase a name you like) or an occasional paid listing. Everything we say is based on our own research or is opinion. Do your own due diligence. That means look it up yourself if you don't think the stats or our opinion is correct. We hand-pick the names but we are paid to make this list by both the auction houses, individuals that are auctioning names, and Godaddy affiliate links. Keep that in mind and only buy names that YOU think are good.


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Montgomery Schools Looking to Expand Technology Courses
Montgomery County Public Schools in Maryland are facing state standards that offer them little flexibility to create new classes despite the fact that they want to engage their students in learning technology.
Associate superintendent of curriculum and instruction Erick Lang said the district has to stick to "very specific" state standards that place an emphasis on engineering and engineering skills. They want to expand the courses that are available while following the states standard requiring students to complete a one year technology course before graduation.
New standards were created in 2007, and before that the school system was offering a broader selection of classes that included various computer programming courses. Since then the school system has only developed one course that fits the bill, it now has four technology classes that provide the necessary credit.
One of Montgomery's recently added technology courses is Designing Technology Solutions. According to Lang the class combines engineering principles and computer programming and allows the students to study engineering "through the lens of computer programming"
Marisa Amberg, a resource teacher at Clarksburg High School, said the course has served as a great way to combine engineering with computer programming aspects that the students enjoy. Amberg said the course, currently in its third year at Clarksburg, incorporates computer programming and robotics to cover some of the engineering objectives found in other technology education classes. "The programming piece and the robotics piece still allow them to get at the same objective but it's a fun way for kids to do it,".
Lindsay Powers, staff writer for Gazette.Net reports that at a recent board meeting members were interested in finding out if two new computer science courses could be developed into technology education courses. Lang responded by saying he did not think the school systems could make the classes fulfill the state's "very strict" requirements.
The state currently requires that a technology education course incorporate topics including the nature of technology and its connections with other fields; the cultural, economic and political impacts of technology; engineering design and development; and core technologies such as biotechnology, electronics and mechanical technology.
Luke Rhine, a career and technology education program specialist in the state education department's Career and College Readiness division said that the states plan for the courses is to help students increase their literacy in technology and learn how to apply technology to situations and problems. The standards aim to focus on engineering skills like using tools and machines, developing a process to solve a problem, and evaluating multiple variables instead of focusing on a specific engineering career. The hope is that the courses will motivate students to consider fields like engineering. The standards were created to ensure consistency among Maryland's school system.
Shirley Brandman (At-large) County school board member, supports exposing students to STEM — science, technology, engineering and math —and wants other options available to students that may be more interesting and relevant. She says the courses teach kids critical thinking and problem solving skills but says "We can probably address those skills in other related fields and accomplish the same purpose".
According to Brandman the school system is currently discussing possible opportunities for expanding their technology courses with state representatives.
01 30, 2014 Misty Bailey


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American news magazine Inside Edition was able to expose a shameful fraud posing as a beggar in New York's wealthy Fifth Avenue.
Scroll down for video
The woman with a tear-streaked face and a bent-over back has successfully caught the attention of wealthy pedestrians around the stylish district. She received numerous tax-free donations each day, but little did she know that the news crew had been quietly observing her.
Turned out, the woman wasn't disabled at all. In fact she could drive a car, walk straight, and would even go out shopping with her friends! Her scamming ways had so far gone unnoticed as she continuously relished in the sympathy of people. As one of the producers posing undercover asked how she broke her back, the woman told him that she got into an accident.
When Inside Edition news anchor Lisa Guerrero approached her, the bogus beggar never broke character. She refused to give a statement even when confronted about the crutches she used as a prop for her scam.
Fraudulent acts have risen over the years especially with the growing economic crisis, so to ensure that your money goes to deserving people, better donate to credited charities instead.
Watch the video below


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Straightening out Sarasota's parking-meter dilemma isn't easy.
That much was clear as city commissioners struggled, in a nearly three-hour meeting July 21, to overhaul the downtown's benighted metering program -- a system approved by a previous commission but largely opposed by the current board.
The meters were activated in late May in western parts of the downtown. They were suspended six weeks later, with new commissioners on the board, following a tsunami of complaints from shoppers and merchants who said meters were driving them out of business.
Meter equipment and software that cost hundreds of thousands of dollars now sit idle.
The city has worked to revamp the program, with three aims: Salvage the investment, bring in meter revenue to offset the city's parking-maintenance costs, and boost parking-space turnover -- all without harming businesses, taxpayers or customers.
The new commission, along with city staff and merchants, deserve credit for trying to resolve a controversy that put them between a rock and a hard place.
Unfortunately, more controversy is likely to confront them as the public digests details of the newly approved meter overhaul.
One change in particular -- commissioners' decision to move many of the existing meters into currently unmetered areas east of U.S. 301 -- is troubling.
That decision, due to take effect Oct. 1, will impact areas by the jail, judicial center and health department.
The change was made with little input from county and state employees and members of the public who will be affected by it. That was unfair.
These east-side motorists -- who range from sheriff's staff to low-income clients of the health department and taxpayers renewing their driver's license -- will still be able to access free parking. Sarasota County maintains a multistory garage and surface lots, which are available but less convenient than street spaces.
The wave of controversy over metering stemmed from the western downtown, an area that is commercial, unlike the government-intensive sections east of 301.
To address complaints, city commissioners made major changes to the metering program at their July 21 meeting.
They voted to keep meters in "prime" areas of western Main Street, Five Points and Palm Avenue but cut rates by half in the off-season. They also decided to remove meters that had been installed on several other streets, and they directed staff to set more affordable permit rates for downtown employees who park in city-owned garages.
The commission's modifications in the western downtown appear to be consensus-driven and logical.
Adding meters east of 301, however, is a strategy that appears to be based on the need to collect revenue -- a shaky foundation for such a decision.
Before the city goes to the expense of relocating meters into that area, commissioners should review the impacts and make sure the public most affected by the change has had its say. Let's not repeat the upheaval that saw meters introduced, then revoked, in the western downtown.
The city's parking policy U-turns -- made rather abruptly compared to the years of dialogue that went into the development of the initial metering program -- are regrettably confusing.
They are also a sign that the community simply wasn't ready for meters.
U-turn on parking meters
Straightening out Sarasota's parking-meter dilemma isn't easy.


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Contact A Washington Court House Probate Attorney Today
Probate disputes can create serious problems between close friends and family members. They can also lead to situations in which you improperly lose out on your inheritance. You should not go through this type of dispute on your own. If you are involved in a probate issue, it is imperative that you seek legal representation. To speak with a qualified nearby probate attorney today, please contact the Law Office of Mike Gertner.
How Does Probate Work in Ohio?
Probate is the legal process that takes place in accordance with state law. Following a death, a probate court will ensure that the decedent's assets are properly transferred to the appropriate parties. In Ohio, this process involves:
- Proving that a will is valid;
- Identifying all assets owned by the deceased;
- Appraising the value property;
- Paying off debts and taxes; and
- Distributing the remaining assets in accordance with the wishes of the deceased.
When Should You Hire a Probate Attorney?
There are many different ways in which a probate attorney may be able to help you. For example, if you are the executor of a complex will, an attorney can help to ensure that the process is handled effectively. Further, a probate attorney is a must during a dispute. More specifically, if you were denied any portion of your inheritance, you need to hire an experienced probate attorney right away. You may need to seek litigation to protect your rights and interests. Indeed, there are many different types of cases that lead to probate litigation, including:
- Breach of a fiduciary duty;
- Fraud or forgery;
- The existence of a second will;
- Duress or mental incapacity; and
- Unlawful terms or provisions within the document.
Our Probate Team Gets Results
Our firm has a documented record of achieving successful results in probate litigation cases. We have helped many people who have been wrongfully deprived of their fair share of a loved one's estate. A small sample of the probate results we have obtained includes:
- A six figure settlement for an individual who was not distributed his rightful share of the inheritance after his mother's passing;
- A successful settlement for an individual who was denied assets after a will was improperly altered; and
- A six figure payout for a widow who was cheated out of her deceased husband's life insurance benefits.
Contact Our Office Today
At the Law Office of Mike Gertner, our team has extensive experience handling probate matters in Central Ohio. If you are having any trouble getting your fair share of a loved one's inheritance, please do not hesitate to call our Columbus office today at 614-463-9393 to set up a free review of your case.


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8 thin chicken cutlets
1/2 cup Panko Bread Crumbs
1/4 cup grated Parmesan cheese
1 T whole ground flax seed meal (I use Bob's)
6 tablespoons egg whites (I use Eggbeaters)
2 handfuls of fresh spinach about 2-3 cups
6 tbsp part skim ricotta cheese
1 package part skim mozzarella slices
1/4 cup grated mozzarella
Non-stick spray
1-2 cups marinara sauce
Kosher salt and fresh cracked pepper to taste
Preheat oven to 450 degrees. Spray baking dish with non-stick spray. Then get set up, you need 3 bowls in a line beside your sprayed baking dish. The one farthest away from the baking dish, will have your spinach mixture, the middle one egg whites and the one closest to your baking dish will have your bread crumb/parm/flax mixture. Like this...


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Wit'ch Fire
by James Clemens
Reviewed by Ruby
The author is a liar. That is the first thing that you read. That everything you are about to read is completely fictitious, but also dangerous. So dangerous that only a select few can read it, and the number grows less and less with each volume.
Once the 'lying' narrator starts he tells you that he has told this tale many times, each time differently, showing the main character in a different light each time. This time, however he has finally chosen to tell the truth, in hopes that it will lift the curse from him.
Thousands of years ago there was a war that covered the land of Alsea. The power of Chi, that gave all the wizards their magic abandoned them and they were defenseless against the invading armies. Three wizards created a book to give hope to the future. For a wit'ch who will come and save the land.
Fast forwards a few thousand years; Elena is that wit'ch. She is a normal girl until her hand vanished in the sunlight and turns red. Then she is hunted by the minions of the Dark Lord. Her parents are killed and her and her brother run to the city for help, only they are there waiting for her. But so are allies. There are three: Er'ril, a one armed swordsmen, who was there at the Book's creation and now revisited the valley where it was created on it 500 anniversary; Nee'lahn, a nyphai and the last of her race, sent by the oracle to help the wit'ch so she can reverse the blight on her people and Kral a mountain giant who stalks the creature that damaged his home.
Before we learn anything more, we are brought to another part of the work where Tol'chuk, the half-og're, half-human, just killed one of his tribe. For the murder he is exiled, but also, since he is the last descendent of an og're that caused the bane to plague his people, so their spirits can no longer pass into the other world, he is sent on a quest to reverse the bane. We also meet two brothers, Mogweed and Fardale, si'lura, shape shifters, who can no longer change shape. They are cast out of their forest and sent to A'loa Glen, an ancient city of magic that might reverse their curse.
Back with Elena, they have made their way to her uncle's where they learn of the wit'ch's power and the magic of the elementals that the old wizards didn't think that important, but have a huge role to play in the future of the wit'ch. They have to take Elena to the book in A'loa Glen but before that can happen they meet up with Meric, an elv'in, who was sent from a land across the see to find a descendent from the line of kings, so it can be reunited with the line of queens and also kill the wit'ch. Unfortunately for him it's one and the same person: Elena.
Mogweed, Fardale and Tol'chuk, also stumbled upon them on the same night and they band together to make their way to A'loa Glen.
First of all, what is up with the apostrophes? They are EVERYWHERE! It in names of people and places and everything! It's a little annoying.
The only other thing that I didn't like about this book was there was no map. It was a little weird that the twins walk for a day and meet up with Tol'chuk and they cross a mountain range and stumble in the same valley as the others. Are they even going in the direction of A'loa Glen? If I had a map, I would know. It's just a little too much of a coincidence for my taste. If it was up to the uncle, it's fate, but I hate all that fate crap.
Other than that I loved this book. I loved the characters and the story line and the bad guys. Well, I don't love Mogweed, but you're not supposed to like him, because where everybody else is helping Elena for some higher purpose, he's just in it to free himself of his curse, that was his fault to begin with. He doesn't even care about his twin, who is only stuck like this because of Mogweed. I think those are the hardest characters to write, characters that you are supposed to dislike. They are supposed to be bad, without being badly written and Mogweed was very well written. He's just an asshole.
Grade: B


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Following tradition of a one year engagement I would like to give tips and guidelines what you should think about when planning your wedding. Last blog I gave tips and guidelines what to arrange and think about 6 months before the big day. Now I would like to continue and take a look at what to think about 4 months before your wedding day.
4 months before the big day
Wedding Cake: Or will it be cupcakes? Or do you have another dessert in mind for your special day? Order the wedding cake and if you want the dessert table. Do you have specific wishes, or get married at a very popular date, then it is wise to go on time to a bakkery/pastry chef of choice. For inspiration you can take a look at theknot.com.
Kids: Go shopping for the outfits of the bride children. Discuss with the parents who pays what.
Menu: Put in consultation with the caterer, cook or caterer the dinner together. Are there vegetarians among your invites? Or guests with food allergies? Please indicate the chef.
Printingwork: Print the invites. Also remember name-, menus and thank you cards. You can choose a style fitting your theme or use pictures from your love shoot. If you want to have guests partly at your wedding then just make different invites with the information you want them to get. Either way don't forget to put the following information on your invites:
– Your names – Date/Place/Time – Wedding/party location -Present wishes
-Travel directions -If children are welcome -Potential dress code
Rings: Find wedding rings or engrave your engagement rings for the big day.
Hotel: Book if wanted a hotel accommodation for the wedding night. Are there guests come from far away? Discuss with them where they can stay and if needed book hotel accommodations for them.
I hope the above guidelines and tips will help you with organizing your perfect day.


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Julie G Greensmith
D. Hyp., PDC.Hyp., ABNLP.,MBSCH., ATLM., MICHT. FBSCS.
Julie G Greensmith is a qualified and registered Clinical Hypnotherapist, Master NLP Practitioner and Trainer, Personal Breakthrough Coach, Counsellor, and Reflexologist belonging to the following professional organizations:
The British Society of Clinical Hypnosis
The Federation of Holistic Therapists
The Association of Therapy Lecturers
The British Society of Cognitive Sciences
"I can't express in words my thanks for helping me beat my alcohol addiction I thought had beaten me. Where so many others before you failed me, you have succeeded with mission impossible. From my rock bottom, your help, support and patience has given me my life back. I would recommend Julie to anyone, and have, she is friendly, puts you at ease and inspires confidence."
Nicky, Wakefield.
Note: as at November 2010 Nicky has remained dry for over 2 years.
"I was completely sceptical about the whole thing and still can't believe I no longer eat chocolate. I don't know how she did it, but she did. I lost 10 lbs in weight in 2 weeks. My friends are amazed and some have been to see Julie themselves too." Ex-chocoholic.
Sarah, wakefield.
Initially I was very cynical of life coaching; but approaching you was the best thing I have done. Since that time I have discovered new found happiness and confidence and finally worked out where I wanted my life to go. Thank you so much for all you have done and for helping me discover my strengths and giving me the belief to take action. My applied for promotion and got it."
Martha, Stanley, Wakefield.
"After having received my first reflexology treatment through a friend who recommended you and bought me a gift certificate, I have never looked back. It has helped me so much to finally get some sleep at night and reduce my stress levels. I love coming back for top ups, moreso because I find the treatment so relaxing rather than having to need to!"
Nicola, West Yorkshire
"My daughter Jane had lost her job, her career, her home, her friends and her future because of her addiction to alcohol. She had almost lost her will to live.
I contact Julie Greensmith in my desperation, she was the last resort. Julie, through her expertise in hypnotherapy and reflexology and her on-going support and dedication, loyalty and patience helped Jane to stop drinking and beat this terrible addiction.
I believe that Julie not only saved my daughter's life, but gave her hope and a future. Jane is now a recovering alcoholic. She has a future and is once again the happy woman and daughter who her family had lost and have found again.
I will never be able to fully express my gratitude."
Ina G, Wakefield.


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Last weekend, you were invited by friends to play a game of golf. You told them you had never played, so they loaned you a golf bag full of an assortment of golf clubs. You noticed that some were made of iron, while some were made of wood. The others clubs, as you learned throughout the day, were hybrids.
You were invited out to play again. This time, as grateful as you were for the loaned bag of clubs, you opted to rent your equipment. These clubs seemed to handle differently.
You experienced the truth that not all golf clubs are created equally. It was worthwhile to work with the borrowed and the rented equipment as it helped you to learn differences. You found that you may want to alternate back and forth or even borrow from other friends or play at other golf courses and try their rental equipment.
Your friends have gotten you hooked on the game of golf, and now you are ready to invest in your personal golf set. You have already learned about the length of shaft and weight as you worked with the various clubs. The more correctly fitting the golf club is to your body type, the more fun you will have playing golf.
When purchasing your irons, it does matter if you are tall or short, man or woman, senior or junior. The shaft length needs to be the correct length for comfort and to have the right flexibility or stiffness that will work for you at your skill level and strength.
Financially, it is more economical to have a fitting then to keep buying club after club until you discover a favorite. When you have the correct golf club that helps you to hit the golf ball squarely for a solid contact, you will find that ball flying further and straighter. And since the golf club fits you correctly, you will see that your consistency and accuracy will be there for you. Your score will improve.
The grip is essential, and it too will be the right size to fit your hand. The grip does need to be replaced as appropriate. You need to feel the shot.
Golf is no different than so many other sports in that technology has changed, improved, or enhanced equipment. As you purchase your equipment, have a professional sales associate or your golf instructor assist you in selecting the right equipment according to your skill level, strength and problem areas.
Start learning how to have a perfect golf swing. Visit Tricia Deed at http://www.Infotrish.vpweb.com/ and take a look at her Golf Swing Book to improve your golf game and your golf swings.
Through the years I have learned to be a jack-of-all-trades and maybe master of one. Because my interests are many, diversity has been the road most traveled. Currently, my hobby is learning and combining these interests with my business of internet marketing.


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Florida to Lead the Way in Energy ConservationApril 30th, 2008 by flanews
Lawmakers have sent a precedent setting green bill to the Governor. Today the state Senate approved legislation aimed at cutting greenhouse gases and increasing ethanol use. The bill would also require new state, city and county buildings to be more energy efficient. Senator Burt Saunders says the bill will make Florida the nation�s clean energy leader.
"We're going to make sure that all our public buildings are green buildings to the greatest extent that we can. We're going to start making sure that the vehicles that we use at the state level are energy efficient,� said Saunders. �We're going to, as the Governor said, lead by example. And I think over the next several years, you'll see green technologies moving into the state, you'll see universities doing more research and I think you'll see a great movement toward greener buildings and greener homes."
The bill will also set up incentives and education for businesses to go green.
Posted in Environment, Legislature, State News | No Comments »


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This post is part of a series on the bio-computing.
Today I want to talk about an experiment that simultaneously excites and scares me. Scientists have created nano-robots out of DNA and used them to make tiny computers that function inside a living animal. These DNA robots could conceivably be used to control individual cells and ultimately a whole animal. The thought of biological robots is not science fiction any more.
DNA origami robots are sequences of DNA that are folded around a 'payload' which can be any protein or smaller DNA sequence e.g. an antibody or an enzyme. The DNA robots are activated by binding to a separate DNA sequence called a key. When the robots bind to the key, they change shape and release their payload.
In this experiment, the DNA keys were used as logic gates. Logic gates are the basis of computing. In modern computing, information is converted into a binary code called bits which is usually shown as 0 and 1 or Hi and Lo, and often correspond to high and low voltage. The voltage turns the logic gates on and off. Logic gates can be connected together into the complex circuits that make up the microprocessors and memory cells inside our computers.
Three different types of DNA robots were used in this experiment. Effector robots (E-robots) contained an antibody that recognised cockroach blood cells. Positive regulator robots (P-robots) contained a key DNA sequenced needed to activate the E-robots. Negative regulator robots (N-robots) contained a lock that jammed the gate on the E-robots and stopped them from opening to release the blood cell antibody.
These three robot types were used in combination to create various computational logic gates such as AND and OR. For example, to create and AND gate, an E-robot can be programmed to only open if two keys, called X and Y, are present. To create an OR gate, a P1-robot can be programmed to open only if it binds to the key X. Then if the P1-robot contains the key needed to open a P2-robot (called key Y) and the P2-robot contains the key to activate the E-robot, the E-robot can be activated if only X is present, or if only Y is present or if X and Y are present.
At this stage each DNA-robot logic gate circuit can only process two pieces of information and so is only a two bit 'processor'. But the processors can be linked together to form a computing circuit that could achieve four and eight-bit computing like the old school Atari 800. And the amazing this is that this works inside living cells.
Here's the rest of the bio-computing series:
Can biological computers become a reality?
Synthetic DNA and living computers
The Scientific Papers:
Amir et al. Universal computing by DNA origami robots in a living animal. Nature Nanotechnology. 2014.
Douglas et al. A logic-gated nanorobot for targeted transport of molecular payloads. Science. 2012.


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Hong Kong-style prawns
- Serves: 2
- Cook Time: 10 minutes
- Prep Time: 15 minutes
- Effort: easy
For the salted soy bean sauce
- 2 tbsp light soy sauce
- 1/2 tbsp salted yellow beans
- 1/2 tsp dried red chilli flakes
- 1 pinches sugar
For the prawns
- 2 tbsp groundnut oil
- 1 carrot, sliced at a steep angle
- 3 stalks celery, sliced at a steep angle
- 12 large tiger prawns, shelled and deveined, head off, tail on
- 2 cm ginger, peeled and thinly sliced
- 1 tbsp Chinese rice wine, (shaoxing)
- cooked jasmine rice, to serve
- finely chopped chives, to garnish
1. For the salted soy bean sauce: mix all the ingredients together and set aside.
2. Heat a wok over medium heat and add 1 tablespoon of the groundnut oil. Add the carrot and celery and stir fry for less than a minute. Splash in a little water to create steam to cook the vegetables.
3. Add 1/2 tablespoon of the salted soy bean sauce and continue to stir fry until the vegetables are tender but still with a little bite. Tip out of the wok and set aside.
4. Reheat the wok; add the rest of the groundnut oil. Tip in the prawns and ginger pieces. Stir-fry until the prawns just start to turn pink. Add the shaoxing wine and the remaining soy bean sauce. Toss to coat the prawns and cook until they have all turned pink.
5. To serve, put a mound of rice in the centre of a plate and spoon some of the vegetables over the top. Spoon the prawns around the rice and drizzle any leftover sauce in the wok around the plate. Sprinkle with plenty of finely chopped chives and serve.
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Cost Concept – CMA Intermediate
Define the term "Cost". Compare it with value and price.
Meaning of cost:-
- Cost refers to the expenditure incurred in producing a product or in rendering a service.
- It is expressed from the producer or manufacturer's viewpoint. (Not that of consumer/end user.)
- Cost ascertainment is based on uniform principles and techniques. Hence cost is objectively.
Define the terms costing? Cost Accounting and cost Accountancy
- Costing: – The technique and process of ascertaining costs.
- Cost Accounting: – The process of accounting for cost which begins with recording of income and expenditure or the bases on which they are calculated and ends with the preparation of periodical statements and reports for ascertain and controlling costs
- Cost Accountancy: – The application of costing and cost accounting principles methods and techniques to the science, art and practice of cost control and the ascertainment of profitability. It includes the presentation of information derived there from for the purpose of managerial decision-making.
- List the objectives of Cost Accounting.
The primary objective of study of cost is to contribute to profitability through Cost Reduction and Cost Control. The following objective of Cost Accounting can be identified:-
- (1) Ascertainment of cost: – This involves collection of cost information, by recording them under suitable heads of accounts and reporting such information on a periodical basis.
- (2) Determination of selling price: – Selling price is influenced by a number of factors. However, prices cannot be fixed below cost, save in exceptional circumstances. Hence cost accounting is required for determination of proper selling price.
- (3) Cost control and Cost Reduction: – In the long run, higher profits can be achieved only through Cost Reduction and Cost Control. These terms are discussed in detail in a separate Chapter.
- (4) Ascertaining the profit of each activity: – Profit on each department/ activity/ product can be determined by comparing its revenue with appropriate cost. Hence Cost Accounting ensures profit measurement on an objective basis.
- (5) Assisting management in decision-making:- Business decisions are taken after conducting Cost –Benefit Analysis. Hence Cost and benefits of each option are analyzed and the Manager chooses the least cost option. Thus Cost Accounting and reporting system assists manager in their decision making process.
- Define Cost Accounting, its advantages and limitations?
Cost Accounting: –
Cost Accounting is accounting for cost aimed at providing cost data, statements and reports for the purpose of managerial decision making. Cost Accounting "is the application of costing and cost accounting and cost accounting principles, methods and techniques to the science, art and practice of cost control and ascertainment of profitability. It includes the presentation of information derived there from the purpose of managerial decision –making.
The term 'Costing' and 'Cost Accounting' are many times used interchangeably. However, the scope of cost accounting is broader than that of costing which merely focuses on cost ascertainment. Following functional activities are included in the scope of Cost Accounting:-
- (1) Cost Book-keeping it involves maintaining complete record of all costs incurred from their incurrence to their charge to departments' products and service.
- (2) Cost System Systems and procedures are devised for proper accounting of costs.
- (3) Cost Analysis It involves and investigation into the uses of actual cost varying form the planned costs and fixation of responsibility for cost increase.
- (4) Cost Comparisons Cost Accounting also includes comparisons between cost from alternative technologies, cost of different products and activities, and cost of same product or service over a period of time.
- (5) Cost Control An important function of cost accounting is utilization of cost information for exercising control. This involves an examination of each cost in the light of benefit derived from in finding new and improved methods for reducing costs.
- (6) Cost Comparison and Cost Control: – Cost comparison helps in cost control. Such a comparison may be made from period to period by using the figures in respect of the same firm or of several units in an industry by employing uniform costing and inter –firm comparison methods.
- (7) Identification of losses and inefficiencies: – A good Cost Accounting system helps in identifying unprofitable activities, losses or incurrence of the cost.
Importance and Advantage of Cost Accounting:-
The primary advantages of a Cost Accounting System are as under:-
- (1) Profit Measurement and Analysis: – Costs should be accurately ascertained and matched with revenues to measure profits of a firm. Further, Cost Accounting is useful for identifying the exact causes for decrease or increase in the profit/loss of the business.
- (2) Cost Reduction:– The application of cost reduction techniques operations research techniques and value analysis technique, helps in achieving the objective of economy in concern's operations. Continuous efforts are being made by the business organization for inefficiencies in any form, so that appropriate actions are taken. The use of Standard Costing and Variances Analysis techniques points out the deviations from pre-determined level and thus demands suitable action to eliminate its recurrence. The cost of idle capacity can be easily worked out, when a concern is not working to full capacity.
- (3) Financial Decision Making: – Manager can obtain relevant information from the Cost Accounting System to serve as guides in making decisions involving financial considerations. Guidance may also be given by the Cost Accountant on various considerations. Guidance may also be given by the Cost Accountant on various decision making issues viz. whether to purchase or manufacture a given component whether to accept orders below cost which machine to purchase when a number of choices are available. The use of Marginal Costing techniques helps managers in taking short –term decisions.
- (4) Price Determination: – Cost Accounting is quite useful for price fixation. It serves as guide to test the adequacy of selling price. The price determined may be useful for preparing estimates or filling tenders.
- (5) Dispute and Issue –Solving:- A good cost accounting system provides cost figures for the use of Government, Wages Tribunal and other bodies for dealing and solving issues price taxation, price tariff protection, wages level fixation.
Limitations of Cost Accounting
- (1) Cost Accounting lacks uniformity. Different organizations prepare cost records and reports in different depths detail and form. Even assumptions made regarding various costs differ.
- (2) There is arbitrariness in apportionment of overheads, allocation of joint costs, and division of costs between controllable, determinations of overhead absorption rates.
- (3) Cost accounts are prepared in addition to financial accounts. There are, number of costs, e.g. notional costs and decision making costs which do not appear in financial accounts. This necessitates reconciliation of financial profits and cost profit.
- (4) Cost accounting is only one of the means of achieving cost control, efficiency improvement and motivation. It does not by itself achieve these objectives.
- (5) Cost accounting has only a limited us in projecting future costs. It needs to be supplemented by various statistical tools.
- What are the essential features of a good Cost Accounting system?
To be successful a good Cost Accounting System possesses the following essential features.
- Simple and easy to operate: – The system should be tailor-made, practical, simple and capable of meeting the requirement of business concern.
- Accuracy of data: – The data to be used by the Cost Accounting System should be accurate. Otherwise it may distort the output of the system.
- Relevance of data:– The system should handle and report relevant data in use of manager for decision making. It should not sacrifice its utility by introducing meticulous and unnecessary, details.
- Management's Role: – The top Management should have a faith in the Costing System and should also provide a helping hand for its development and success.
- Participate Role of executives:- Necessary cooperation and participation of executives from various departments of the concern is essential for developing a good system of Cost Accounting.
- Cost –effective: – The cost of installing and operating the system should justify the results. The benefits from the system should exceed the amount to be spin on it.
- Smooth implementation: – The system should be effectively implemented. A carefully phased program should be prepared by using network analysis for the introduction of the system.
- What are the Pre-requisites for Installation of Cost Accounting System?
Installation of a Costing System:-
A cost accounting system is a set of plans, programs procedures and documentation designed to accumulate costs, assigns them to products, processes and jobs, and report cost information to management at all levels. It assists management in planning, control performance appraise analysis of product profitability and optimum utilization of physical and financial resources for achieving organizational objectives.
The following consideration should be specifically taken into account:-
- Design to suit specific needs: – The system should be designed as to serve the specific needs of the organization.
- In-depth examination or production details: – Before installing the system management should make an, in-depth study of nature of products and processes, technologies, Plant layout, nature of materials used so that the cost accounting system is tuned to the requirement of the business.
- Cost Benefit Analysis: – The benefit from the proposed cost accounting system far exceeds the cost involved. The best system, if cost exceeds benefits becomes useless.
- Location of cost Office: – Costing department obtains basic data mainly from accounts department; Most of this data is related to production activity.
- Codification: – All costs relating to all products of al departments should preferably be coded. This will increase speed in handling and processing of costs. Codification also facilitates computerization of costing system.
- Continuous Monitoring: – Operation of cost accounting system should be continuously monitored so that deficiencies do not creep in, methodical work is not replaced by short cuts and the system is always kept up –to –date.
Difficulties in Installing Cost Accounting System:-
- Lack of enthusiasm and support from top management because they are not fully convinced about the benefits from such system.
- Resistance from production staff and people at different levels in other departments because they are fear getting subjected to additional controls.
- Resistance from accounting staff as they believe that their work would increase.
- Shortage of trained and well qualified staff.
- Over enthusiasm to have an unnecessarily detailed costing structure or keeping it too simple due to too much concern for cost.
- High cost of installing the system.
- Failing to keep the system up-to –date.
- How are costs classified on the basis of Time Period?
On the basis of Time Period: – Costs are classified into:-
- (1) Historical Costs: – Costs relating to the past time period; Cost which has already been incurred.
- (2) Current Costs: – Costs relating to present period.
- (3) Pre –determined Cost: – Costs relating to the future period; cost which is computed in advance, on the basis of specification of all factors affecting it.
- How are costs classified on the basis of Behavior, Nature & Variability?
On the basis of Behavior/ Nature/ Variability: Costs are classified into:-
- (1) Variable Costs: – These are costs which tend to vary or change in relation to volume of production. They increase in total as production increase and vice versa e.g. cost of raw material direct wages etc. However, variable costs per unit are generally constant for every unit of the additional output.
- (2) Fixed cost: – Theses are costs which remain constant at various levels of production. They are not affected by volume of production e.g. Factory Rent, Insurance etc. Fixed costs per unit vary inversely with the volume of production i.e. if production increases fixed cost per unit decrease and vice –versa. Sometimes, these are also known as Capacity Costs or Period Costs.
- (3) Semi- Variable Costs: – These are costs which are partly fixed and partly variable. Theses are fixed up to a particular volume of production and become variable thereafter for that next level of production. Hence they are also called Step Costs. Some examples are Repairs and Maintenance, Electricity, Telephone etc…
- How are costs classified on the basis of Elements?
On the basis of Elements: – Costs are Classified into:-
- (1) Materials: – Cost of tangible, physical input used in relation to output/ production; e.g. cost of raw materials, consumable stores, maintenance items etc.
- (2) Labour :– Cost incurred in relation to human resources of the enterprises; e.g. wages to workers, Salary to office staff, Training Expenses etc.
- (3) Expenses: – Cost of operating and running the enterprise, other than materials and labour; this is the residual category of costs e.g. Factory Rent, Office Maintain Nance Sales man salary etc.
- How are costs classified on the basis of Relationship?
On the basis of relationship: Costs are classified into:-
- (1) Direct Costs:- Costs which are directly related to /identified with/ attributable to a Cost Center or a Cost unit g. Cost of basic raw material used in the finished product wages paid to site labour in a construction contract etc.
- (2) Indirect Costs- Costs which are not directly identified with a cost center or a cost unit. Such costs are apportioned over different cost centers using appropriate basis e.g. Factory Rent incurred over various departments; Salary of supervisor engaged in overseeing various construction contracts etc.
Note: – All indirect costs are collectively called as Overheads, since they are generally incurred over various products (cost unit), various departments (cost centers) and over various head of expenditure accounts.
- How are costs classified on the basis of Controllability? What are the aspects affecting Control?
On the basis of Controllability: Costs are Classified into:-
- (1) Controllable Costs: – Costs which can be influenced and controlled by managerial action. However, Controllability is a relative term and is subject to the following factors.
- Time: – Certain costs are controllable in the long run and not in the short run.
- Decided at a particular location/cost center. If rent agreements of all factory premises are executed centrally at the Head Office, factory manager cannot control the incurrence of cost.
- Product/ Output: – Certain costs are controllable by reference to one product or market segment and not by reference to the other. For example, cost of common raw material input for exports is lower than that of domestically sold goods since excise duty concession/duty drawback is available for export sales.
- (2) Non-controllable Costs- These are costs that cannot be influenced and controlled by a specific member of organization. The line of difference between controllable and non-controllable costs is thin.
Note: – No cost is uncontrollable. Controllability is subject to the factor laid down above.
- How are costs classified on the basis of Normality?
On the basis of normality: Costs are classified into;-
- (1) Normal Cost: – Cost which can be reasonably expected to be incurred under normal, routine and regular operating conditions.
- (2) Abnormal Cost: -Costs over and above normal cost; which is not incurred under normal operating conditions e.g. fines and penalties.
- Enumerate the types of Costs on the basis of Functions.
On the basis of Functions: Costs are classified as under:-
- Production Cost: – The cost of the set of operations commencing with supply of materials, labour and services and ends with the primary packing of product. Thus it is equal to the total Direct Materials, Direct Labour, Direct Expenses and Production Overheads.
- Administration Cost :- The cost of formulating the policy, directing the organization and controlling the operations of the undertaking, which is not directly related to production, selling, distribution, research or development activity or function. Some examples are Office Rent. Accounts Department Expenses, Audit and Legal Expenses, Directors Remuneration etc.
- Selling Cost: – The cost of seeking to create and stimulate demand and of securing orders. These are sometimes called marketing costs. Some examples are Advertisement, salesman Remuneration, Show –room expenses, Cost of samples etc.
- Distribution Cost: – The cost of the sequence of operations which begins with making the packed product available for dispatch and ends with making the reconditioned returned empty package, if any available for re-use. Some examples are Distribution Packing (secondary packing), carriage outwards, maintenance of delivery vans, expenditure incurred in transporting articles to central or local storage, expenditure incurred in moving articles to and from prospective customers (as in Sale or Return) etc.
- Research Cost: – The cost of researching for new or improved products, new applications or materials or improved methods.
- Development Cost: – The cost of the process which begins with the implementation of the decision to produce anew or improved product, or to employ a new or improved method and ends with commencement of formal production of that product of by that method.
- Pre-production Cost: – The part of development cost incurred in making a trial production run prior to formal production.
- Conversion Cost: – The sum of direct wages, direct expenses and overhead cost of converting raw materials to the finished stage or converting a material from one stage of production to the other.
- Write short notes on period costs and product cost. Why should product costs be computed?
On the basis of Attributability to the product: – Costs are classified into
- Period Costs: – Theses are costs which are not assigned to the product but are charged as expenses against the revenue of the period in which they are incurred. Non-manufacturing costs e.g. Selling and Distribution Costs are generally recognized as period costs. These costs are not included in inventory valuation.
- Product Costs: – Theses are costs which are assigned to the product and are included in inventory valuation. These are also called as Inventorial costs. Under absorption Costing, total manufacturing costs are regarded product costs while under marginal costing, only variable manufacturing costs are considered.
The Purpose of computing products costs are as under:-
- Preparation of Financial Statements: – Focus on inventory valuation and reporting profits.
- Product Pricing: – Focus on costs assigned and incurred on the product till it is made available to the customer/ user.
- Cost- plus Contracts with Government Agencies: – Focus is on reimbursement of costs specifically assigned to the particular job/contract.
- List out the various items of costs on the basis of relevance to decision making.
On the basis of Relevance to decision making: – costs are classified into:-
- Relevant costs viz., Managerial Costs, Differential Costs, Opportunity Costs etc.
- Irrelevant Costs viz., Absorbed Fixed costs, Sunk Costs, Committed Costs etc.
Relevant Costs: – These are costs which are relevant and useful for decision making purpose.
- Marginal Cost –Marginal costs is the total variable cost i.e. prime cost plus variable overheads. It is assumed that variable cost varies directly with productions whereas fixed cost remains fixed irrespective of volume production. Marginal Cost is relevant cost for decision making as this cost will be incurred in future for additional units of production.
Differential Cost- It is the change in costs due to change in the level of activity or pattern or method of production. Where the change results in increase in cost it is called incremental cost, where if costs are reduced due to decrease of output, the difference is called decremental costs.
- Opportunity Costs- This refers to the value of sacrifice made or benefit of opportunity foregone in accepting an alternative course of action, for example a firm may finance its expansions plan by withdrawing money from its bank deposits. In such a case the loss of interest on the bank deposit is the opportunity cost for carrying out eh expansion plan. Opportunity cost is relevant cost where alternatives are available. However, opportunity cost does not find nay place in formal accounts and is computed only for decision making and analytical purpose.
- Out of pocket costs- These are costs which entail current or near future outlays of cash for the decision at hand as opposed to costs which do not require any cash outlay such as depreciation. Such costs are relevant for decision making as these will occur in near future. It is that portion of total cost s which involves cash outflow. This concept is a short –run concept and is used in decision relating to fixation of selling price in recession, make or buy, etc. Out of pocket costs can be avoided or saved if a particular proposal under consideration is not accepted.
- Replacement cost – It is the cost at which there could be purchase of an asset or material identical to that which is being replaced or revalued. It is the cost of replacement at current market price and is relevant for decision making.
- Imputed Costs – These are notional cots appearing in the cost accounts only e.g. notional rent charges, interest on capital for which no interest has been paid. Where alternative capital investment projects are being evaluated, it is necessary to consider the imputed interest on capital before a decision is arrived at, as to which is the most profitable project.
- Discretionary costs – These are "escapable" or "avoidable" Costs. These can be avoided if a particular course of action is not chosen. In other words, these are costs, which are essential for the accomplishment of a managerial objective.
- Irrelevant Cost: – These are costs which are not relevant or useful for decision –making.
- Sunk Cost: – It is a cost which has already been incurred or sunk in the past. It is not relevant for decision making and is caused by complete abandonment as against temporary shut down. Thus, if a firm has obsolete stock of materials amounting to Rs 10,000 which can be sold as scarp for Rs 2,000 or can be utilized in a special job, the value of opening stock of Rs 10,000 is a sunk cost and it not relevant for decision making.
- Committed cost: – A cost which has been already committed by the management is not relevant for decision making. This should be contrasted with discretionary costs, which are avoidable costs.
- Absorbed Fixed Costs- Fixed costs which do not change due to increase or decrease in activity is irrelevant for decision –making. Although such fixed costs are absorbed in cost of production at a normal rate, they are irrelevant for managerial decision –making. However if fixed costs are specific, they become relevant.
Write short notes on Explicit and Implicit Costs.
- Explicit Costs – These are also known as out of pocket costs. They refers to costs involving/ immediate payment of cash, Salaries, wages, postage, and telegram, printing and stationery, interest on loan, etc. are some example of explicit costs involving immediate cash payments.
- Implicit Costs – These costs do not involve any immediate cash payment. They are not recorded in the books of accounts. They are also known as economic costs or imputed costs.
- Define the terms (a) Estimated Costs (b) Shut down Costs and (c) Absolute Costs
- Estimated Costs ;- Kohler defines estimated costs as "the expected cost of manufacture or acquisition , in terms of a unit of product computed on the basis on information available in advance of actual production or purchase". Estimated costs are prospective costs since they refer to prediction of costs.
- Shut down costs- These are costs which continue to be incurred even whine a plant is temporarily shut-down e.g. rent, rates, depreciation, etc. These costs cannot be eliminated with the closure of the plant. In other words, all fixed costs which cannot be avoided during the temporary closure of a plant will be known as shut down costs.
- Absolute cost: – These costs refer to the cost of any product, process or unit in its totality. When costs are presented in a statement form, various cost components may be shown in absolute amount or as a percentage of total cost or as per unit cost or all together. Here the costs depicted in absolute amount may be called absolute costs and are base costs on which further analysis and decision are based.
- Explain various types of Cost in Brief?
Total Cost: – This is the sum of all the items of expenses whether paid or not which have been insured in the production sale or distribution or in rendering of a service.
- What are the parameters of Cost expressions?
Cost is expressed by reference to the following parameters: –
- Time parameter- Cost period
- Location parameter – Cost center
- Output/ Product parameter – Cost unit
- What is meant by Cost Period?
The period to which the Costs relates is called Cost period. It is also called the Control period since cost ascertainment is for the purpose of control. Generally, the cost period is shorter than the financial period used for reporting purposes.
For example, if the production process for converting raw material into finished product requires 15 days, it may be considered as a Cost period.
- Define a Cost Unit. Give suitable illustrations.
Cost unit: – It is a unit of production, services or time or combination of these, in relation to which costs may be ascertained or expressed. It should be one with which expenditure can be most readily associated.
An appropriate cost unit should be selected keeping in view of the following:-
- Cost units should suit the business
- It should be most natural to the business
- Cost unit should be readily understood and accepted by all
- Cost unit should be uniformly maintained over a period of time and should be same or similar products
Cost units differ from one business to the other. They are usually units of physical measurement like number, weight, area, volume, time length and value. Some illustration of cost units are as follows:-
Examples of Cost units and Methods of Costing In various industries.
|Per 1,000 bricks
|Unit Costing
|Per ton
|Process Costing
|Road Construction
|Per kilometer or per mile
|Job costing
|Each job
|Interior Decoration
|Each job
|Made to Order
|Job costing
|Batch costing
|Tyres and Tubes Batch
|Batch costing
|Each batch
|Batch costing
|1,000 nos.., tablets, strips, capsules,
|Batch Costing
|Water supply
|Per 1,000 liter
|Operating Costing
|Bus service
|Passenger –kilometer
|Operating Costing
|Per student hour
|Operating costing
|Per kilowatt hour
|Operating costing
|Goods Transport
|Per ton-mile or per ton –kilometer
|Operating costing
|Per bed per day / per out patient
|Operating Costing
|Per guest per day or per guest, per meal etc
|Operating costing
|Bridge Construction
|Each contract
|Contracting costing
|Ship Building
|Each ship
|Contract costing
|Per ton
|Process costing
|Tons, Gallons liters
|Process costing
|Per ton
|Process Costing
|Per meter
|Process costing
|Per tone
|Per kg/tone
|Per kg/liter/tone
|Per tone
|Oil Refinery
|Per gallon
|Per tone
|Bicycle Manufacturing
|Multiple costing
What is a Responsibility Center? What are its types?
- It is an activity center of a business organization entrusted with a special task.
- It is a unit of function of a business organization headed by an executive responsible for its performance.
Types of Responsibility Centers: –
|Cost Center
|Revenue Center
|Profit Centers
|Investment Centers
|A Center for which a standard amount of cost is predetermined and used for control.
|A center devoted to raising revenue (no responsibility for production)
|A center whose performance is measured in terms of income earned and cost incurred (profit earning)
|A center responsible for earning profits and also for asset utilization.
|Primary Responsibility
|Cost reduction and cost control.
|Generation of sale revenue.
|Budgeted profits less actual profits
|Budgeted ROI less actual ROI
|Performance evaluation
- Write short notes on Cost Center? Discuss the various types of Cost Centers.
Cost Centre: A center refers to a section, segment or subdivision of an organization of which costs are charged. A cost centre is "location, person or it's of equipment (or group of these) for which costs may be ascertained and used for the purpose of control". For example a cost center may be
- Allocation e.g.., department's sales territories etc.
- A person e.g., engineers salesman, machine operators etc.
- An item of equipment, e.g., machines delivery vans etc.
Based on type: –
|Personal Cost Center
|Impersonal Cost Center
|It consists of a person of group of persons.
|It Consists of a location or an item of equipment (or group of these)
Based on Role:-
|Production cost center
|Service Cost center
|It is a cost centre where raw material is processed and converted into finished product.
|It is a cost centre which serves as an ancillary unit and renders service to a production cost centre.
|Here both direct and indirect costs are incurred.
|Here only indirect costs are incurred. There are no direct costs as there is no measurable and saleable output.
|Machine shops, welding shops and assembly shops are examples of production Cost Centers.
|Power- house, Gas production shop, material service centers, plant maintenance centers are example of since cost centers.
- Based on Activity : –
|Operation Cost Center
|Process Cost Center
|It consists of machines and or persons carrying out similar operations.
|It consists of machines and /or persons, engaged on a specific process or a continuous sequence of operations.
|All machines operations performing the same operations are brought together under a Cost Center, the process being ascertainment of cost of each operation irrespective of its location inside the factory.
|Cost is analyzed and related to a series of operations in sequence. Generally, these constitute a single location, as in Oil Refineries and other process industries.
- Define the Advantages of Value Analysis
Advantages of value analysis are:-
- It is a powerful tool of cost reduction which leads to direct improvement in profitability.
- It improves customer goodwill and thereby helps to maintain and increase sales. This is because value analysis makes a close study of the product to provide higher satisfaction to customers in respect of use value and esteem value.
- Value analysis ensures higher productivity by continuous process of searching for improvement in all fields.
- It helps in achieving greater production from a given amount of resources of capital employee time, space etc.
- Simplification and standardization of design and methods solve crisis caused by extensive verity and complex methods.
- It raises the moral of employee and infuses in them a spirit of co-operation.
- Distinguish Cost Accounting and Financial Accounting?
Comparison of Cost Accounting and Financial Accounting
|Financial Accounting
|Cost Accounting
|To prepare P & L A/c and Balance sheet for presentation to shareholders and other external users.
|To provide details cost information to management i.e. internal user.
|Statutory requirement
|This is mandatory under Companies Act. Income Tax Act etc.
|It is voluntary except in specified in specified industries
|Cost & Profit Analysis
|It is reveals overall profit /loss and cost.
|It reveals cost and profit or loss of each product, department etc.
|Control aspect
|It lays emphasis on recording to Transactions.
|It lays emphasis on cost control.
|P & L A/c and Balance sheet Reported Annually.
|Cost statements are regularly and frequently prepared at short intervals and presented to management.
|Past and Future Cost
|It is concerned with past records.
|It is concerned with past and future costs.
- What is Direct Expenses or chargeable Expenses
Direct Expenses or Chargeable Expenses: – These are expense which can be allocated directly to jobs, products, processes, cost centers or cost units. According to CIMA, London, Direct Expenses are cost other than material and wages which are incurred for a specific product or saleable services.
Nature of Direct Expenses:
- These are expenses other than Direct Material and Direct Labour
- These are either allocated or charged completely to cost center or cost unit.
- These are included in the prime cost of a product.
- Hire charges of special machinery or plant for a particular production order or job.
- Payment of royalties
- Cost of special models, designs and patterns
- Experimental cost before undertaking the concerned job
- Traveling and conveyance expenses incurred in connection with a particular job
- Sub- contracting expenses or outside work costs, where jobs are sent out for special processing.
- Explain various methods of costing.
Businesses vary in their nature and in the type of products or service they produce. Hence different methods of cost ascertainment are used in different business. The output has to be cost so that costing methods to be employed are also determined with due regard to the method of production and the unit of cost used. The various methods of costing can be summarized as under:
Job Costing – Under this method, the cost of each job is ascertained separately. It implies that the direct cost of each job is traceable and identifiable. It is suitable in all cases where work is undertaken on receiving a customers order/ assignment. Some examples are: printing press, motor workshop, etc
Batch Costing: – it is extension of job costing. It is used where the output under a particular work order consists of similar units. It may not be economically feasible to ascertain cost per unit. Hence a collection or lot of units called a batch is taken for cost ascertainment purposes. Each batch is treated as unit of cost and thus separately coasted. Here cost per unit is determined by dividing the cost of the batch by the number of units produced in the batch. Examples: – Pharmaceuticals, production of component parts like cycle rims, TV monitor screens etc in bulk for subsequent assembly.
Contract Costing: – A larger job is called a contract. Generally, execution of work is distributed over two or more financial years. Hence, the cost of each contract is ascertained separately. It is suitable for firms engaged in the construction of bridges, roads building etc.
Single or Output Costing: – Cost is ascertained for a product, the product being the only one produced like bricks, coals, etc.
Process Costing and Operation Costing: – The cost of completing each stage of work is ascertained like cost of making pulp and cost of making paper from pulp. In mechanical operations, the cost of each operation may be ascertained separately the name given is operation costing.
Operation or Service costing: – Ascertainment of cost of rendering or operating a service is called Service Costing or Operating Costing. It is used in the case of concerns rendering service like transport, cinema, hotels, etc where there is no identifiable tangible Cost unit.
Multiple Costing: – It represents a combination of two or more methods of costing outlined above. For example, if a firm manufacturing bicycles including its components; the parts will be costed by batch costing system but the cost of assembling the bicycle will be computed by the single or output costing method. This whole system of costing is known as multiple costing.
The following table summarizes the various methods of costing applied in different industries:-
|Nature of output
|Cost Ascertainment
|Examples of Industries
|Customers Specifications: –
Single unit
|Job Costing
|For each order/ assignment/ job
|Automobile workshop/ Interior Decoration
|Number of similar units
|Batch Costing
|For each batch/ lot of units produced
|Printing press- for Cards invitations etc/pharmaceuticals
|Execution of work
|Contract Costing
|For each contract
|Civil Construction /Ship Building
|Similar units of a single product produced by : single process
|Unit or output or single costing
|For the entire activity, but averaged for the output
|Quarries, Brickworks, Colliery, Paints etc
|A series of process
|Process Costing or Operation Costing
|For each process or operation
|Oil, Refining, Breweries, Chemicals etc
|Consisting of multiple varieties of activities and processes
|Multiple Costing
|Combinations of any of the methods listed above.
|Bicycle Assembly
|Rendering of Services
|Operating Costing
|For every type of service
|Transport, Hotels, Cinema
- What do you mean by "Technique of Costing"?
In addition to the above methods of costing there are certain techniques of costing which are used along with any of the above method. Theses techniques serve the special purpose of managerial control and policy. Some of the important techniques are as follows:-
|1) Standard Costing
|It is a valuable technique of cost control.
|2) Budgetary Control
|It is also a technique that is used to control costs
|3) Managerial costing
|It is also technique to help the management in decision making and profit planning. In this technique, only variable costs are charged to products and fixed costs are treated as period costs and transferred to P & L A/c.
|4) Absorption costing
|As against marginal costing in this technique total cost i.e. fixed and variable charged to products.
|5) Uniform costing
|It is a system whereby several undertaking uses the same costing principles and practices so as to make cost data comparable.
- What are the types of cost ascertainment?
For ascertaining cost following types of costing are usually used: –
- Uniform Costing: – When a number of firms in an industry agree among themselves to follow the same system of costing, by adopting common technology for various items and processes they are said to follow a system of uniform costing. Such a system of cost ascertainment facilitates inter-firm comparison, determination of true costs of the industry.
- Marginal costing: – It is defined as the ascertainment of marginal cost by differentiating between fixed and variable costs. It is used to ascertain effect of changes in volume or type of output on profit. It is a tool of decision making on various management issues. Under this method, stocks are valued at variable cost. Fixed costs are treated as period costs and are not included in Stock valuation.
- Absorption Costing: – It is the practice of charging all costs, both variable and fixed to operations, process or products. Stocks are valued at cost inclusive of proportionate amount of fixed cost. This differs from marginal costing where fixed costs are excluded.
- Direct costing: – It is practice of charging all direct costs to operations processes or products leaving all indirect costs to be written off against profits in which they arise. It may be distinguished form Marginal costing, where only variable costs are identified with products.
- Standard Costing: – It is the name given to the technique whereby actual costs are compared with already set standards. It thus a technique of both cost ascertainment and cost control. This technique may be used along with any method of costing. It is especially suitable where the manufacturing method involves production of standardized goods of repetitive nature.
- Historical Costing: – It is the ascertainment of costs after they have been incurred. This type of costing has limited utility.
- What is difference between Cost estimation and Cost ascertainment?
Cost estimation: – Cost estimation is the process of predetermining the cost of the certain product or job. This predetermination of cost is based upon budgetary control, standard costing and variance analysis. Cost estimation is made to take the decision regarding buy/make or to fix the sale price of the product etc.
Cost ascertainment: – Cost ascertainment is the process of determining the cost on the basis of actual data. Hence, computation of historical cost is called Cost ascertainment. Cost estimation and ascertainment are interrelated and very important to the management to have a sound costing system. The ascertainment of cost greatly helps in cost estimation of future period.
- List some reports provided by the Cost Accounting department for decision making purpose.
The following is an illustrative list of reports and statements provided by the Cost Accounting Department for the use of managers for decision making purpose.
- General : –
- Cost sheet: – Setting out the total cost, analyzed into various elements of cost, giving comparative figures for various periods and or various departments.
- Reconciliation of actual profit earned with estimated or budgeted profit.
- Reports of Capital Expenditure, R & D Expenditure etc., compared with budgets.
- Material : –
- Materials Consumption Statements, showing total quantity of material issued for production, materials actually used in production and wastage.
- The total cost of abnormally spoiled work in the factory and abnormal losses in the store. The total cost of inventory carried of raw materials, work in process and finished stock; the number of months for which stocks would be sufficient ( on the basis of average consumption)
- Labour
- Labour utilization statements providing details about the total number of hours paid for, standard hours for the output, idle time hours, cost and causes thereof.
- Labour turnover and the cost of recruitment and training of new employees.
- Labour Overtime payment statement and the causes thereof.
- Overheads :
- Overheads incurred compared with budgets.
- The difference between the amount actually incurred (Actual Overheads) and The amount charged (Absorbed Overheads)
- Sales: –
- Sales effected compared with budgets.
- Statement or reasons for difference between budgeted and actual sales viz.., price, Quantity, Sales Mix etc.


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Stirring Up One Another to Love & Good Works
"And let us consider how to stir up one another to love and good works, not neglecting to meet together, as is the habit of some, but encouraging one another, and all the more as you see the Day drawing near." Hebrews 9:24-25
Bright & early on the morning of Sunday, February 11, 2018, volunteers from Grace Klein Community gathered behind the runners at Birmingham's Mercedes Marathon to collect clothing donations runners dropped as they ran the marathon. This is the 8th consecutive year Grace Klein has served at the Mercedes Marathon, and God has always seemed to bring us a special blessing, and a fond memory through the experience. Whether it be meeting Lois two years ago, or experiencing the way the children turned last year's experience into an adventure, God always has something special in store.
This year, despite rainy and somewhat chilly weather, God brought together a diverse set of volunteers to work together in His Name. Middle Schoolers Unite of Birmingham joined us, bringing dedicated young workers who ensured that we didn't miss a single piece of clothing. One of the leaders brought one of their children along, the youngest of the bunch, and she was the most enthusiastic to jump out and grab whatever clothing she could find. The smile on her face when she found and brought back a piece of clothing showed an enthusiasm to serve that inspired everyone around her.
One community member, Kellyann had her husband running in the race, and graciously dedicated much of the time that her husband was running to help us pick up clothing. She brought wonderful conversation and fellowship. Another community member, Holly, came to give a hand, and she and Kellyann walked and rode together picking up clothing, bagging it, and bringing it back to the trucks, all with smiles on their faces and joy and encouragement in their words. We even had a couple join us, Jeremy and Anna, bringing a fun spirit to our team.
As we walked and rode on the back of the truck, many conversations were had, some about the restaurants and shopping centers that we passed, some about some interesting new clothing items we picked up for donations, and some conversations even leading to why we were serving that day, to love our neighbors and to serve the God who loves us.
Each member of this year's Mercedes Marathon volunteer team made a huge impact on the joy and efficiency with which we collected clothing to provide to families in need that morning. None of us could have done this alone, and even two or three of us would have been greatly challenged to successfully serve in this way, but with the whole team, we made it look easy, we made it fun, and truly showed how when it comes to serving, we are "Better Together." Through laughter, joy, and willingness to work with a servant's heart, we encouraged one another, and stirred each other to love and good works.
We are so thankful for Guy Roemen with Landmark Landscape Group, and Mr. Ziba Anderson, for the loan of the Polaris and Kubota equipment, and for every volunteer that joined us to serve at the Mercedes Marathon, and for the love they showed for us, our community, for families in need, and for the Lord through their serving. We look forward to what God will bring in the coming year serving at the Mercedes Marathon.
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