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(Standard Revised 2012)
In universities and colleges across the country, educators are preparing students to become responsible citizens, able to make decisions that will benefit their personal and professional lives. Using the concepts described in these standards, educators are able to introduce students to the basics of digital signage, providing the technical skills and industry knowledge to help them flourish in this growing industry.
Existing Resources
There are courses and curricula in many universities, community colleges, and technical schools that already incorporate elements that would contribute to developing a specialty track, certification program, or full degree program that would lead to careers in the digital signage industry. Educational institutions are encouraged to identify course work already available under the aegis of departments including:
- Marketing, Communications, Advertising, Public Relations
- Art, Graphic Design
- Computer Science, Information Technology
- Business, Management
- Media, Broadcast Production
- Psychology, Consumer Behavior, Behavioral Science
How the Standards are Created and Maintained
This collection of national standards is a forward-looking combination of what students should know and be able to do in the digital signage industry. The DSF Education and Standards committees have developed it as a resource for colleges, universities, and other academic organizations as they develop curricula for a successful career in digital signage.
The DSF updates the standards regularly and solicits input from industry and academic professionals. The version and revision date of the standards is printed on the standards document. The DSF Education Committee sets the review process and publishes the updated versions of the standards. The most current version of the standards published on the DSF website is considered the officially adopted standard.
What the Standards Represent
The standards are based on a body of knowledge and a set of competencies designed to prepare students to become skilled and ethical decision makers as they fulfill their roles in the industry, community, and places of work.
The National Standards for Digital Signage Education are necessary because most students in marketing or information technology will participate at some point in their career in the digital signage industry as users, developers, or integrators.
Because all students will encounter a business environment that is characterized by dynamic change, students will need to have strong core knowledge of the entire digital signage industry, including its brief history and primary benefits compared to other media.
The technology and business concepts as described in these national standards can contribute to the development of students prepared to make the most of their opportunity to use their skills, making a difference in their respective organizations and in their personal life.
Implementing the Standards
When an institution adopts or officially recognizes these standards, the Digital Signage Federation should be informed of this decision. The DSF will promote your institution's decision and will be able to coordinate with the institution faculty on future revision recommendations.
The National Standards for Digital Signage Education Document
The Digital Signage Federation National Standards for Digital Signage Education are contained within the framework outlined in the following pages. These guidelines and framework are intended to help colleges, universities, and other educational organizations in developing their curricula. They are considered comprehensive but in no way are these standards a guarantee of success for any education program or student who is educated in a program that adopts these standards.
Disclaimer of Non-Guarantee
These standards are developed, published, and attributable to the Digital Signage Federation but the Digital Signage Federation accepts no liability for the level of success experienced by any person participating in a program that uses these standards.
- Objectives – Students completing a program focused on digital signage education will be able to:
- Be familiar with and understand the history of digital signage to fully comprehend the future direction of the industry.
- Understand and be familiar with the key elements and components of digital signage.
- Identify the applications potential for digital signage, how application decisions are made, and how digital signage is helping specific sectors.
- Define digital signage technologies, identify proper uses of these technologies, and understand how systems, content, networks, displays, software, and hardware work together as an integrated digital signage network.
- Understand and analyze the business concepts, rationale, and decision processes involving digital signage.
- Fully participate within the digital signage industry with a robust vocabulary of terms used within digital signage.
- Review the history of the digital signage medium and anticipate future trends
- Identify the technological forerunners of digital signage.
- Examine the driving forces and key trends impacting the digital signage industry (past, present, future).
- Summarize current research or other estimations of projected growth in the industry, by segment and geographic market.
- Comprehend the Seven Key Elements of Digital Signage. (These are further expanded upon in sections 5-7 of these standards.)
- Hardware: Identify hardware options and define how they are used.
- Software: Differentiate between the software options for DS deployments.
- Connectivity: Describe the networking options available.
- Content: Recognize the importance of content as an essential element of effective digital signage deployments.
- Operations: Understand the ongoing operational management requirements of a network.
- Design: Determine the purpose of the network and define the environment in which it will operate.
- Business: Assess the factors that justify deploying a network, who the key players will be, and how success will be measured.
- Identify the most common applications of digital signage
- Demonstrate how this technology may be used in various environments. Further, differentiate use:
- By vertical market, e.g., retail, education, transportation, hospitality, etc.
- By objective, e.g., promotion/advertising, education, way-finding/navigation, emergency messaging, etc.
- Examine and describe the differences between types of digital signage network models including:
- Closed system
- Open system
- Hybrid system
- Informational system
- Understand the role of network aggregators in the DOOH Market
- Demonstrate how this technology may be used in various environments. Further, differentiate use:
- Demonstrate understanding of the technological aspects of digital signage networks including:
- Hardware
- Define and compare options for playback devices including:
- PC-based hardware
- Desktop PC-based
- Mobile PC-based
- Integrated PC chipset-based
- Set-top devices
- PCs integrated in displays
- PC-based hardware
- Explain the options and understand the requirements for mounting screens including:
- Examine different mounting styles (Wall, Ceiling, Floor, etc.).
- Compare permanent or non-permanent solutions.
- Analyze the ROI and ROP of customized vs. off-the-shelf solutions.
- Estimate the need for seismic certification requirements.
- Calculate/estimate the costs associated with UL listing.
- Integrate and ensure adherence to ADA requirements.
- Identify and summarize structural requirements.
- Understand and explain "consolidation."
- Identify logistics requirements.
- Understand and incorporate manufacturing schedules.
- Explain the process for choosing supplier partners.
- Describe and compare available types of displays including:
- Plasma
- Video walls
- Interactive
- Projection
- Analyze options for placement of displays and identify optimal choices.
- Evaluate environmental considerations including:
- Heat and moisture
- Vandalism and theft
- Ambient light
- Energy efficiency
- Consider potential safety issues including:
- Display height
- Display weight
- Electrical connections
- Software: Define and compare options for content management software including:
- Premise-based/proprietary
- SaaS
- Cloud-based
- Define and compare options for playback devices including:
- Connectivity
- Demonstrate a basic understanding of how network components are connected including:
- Wireless/cellular
- Satellite
- Wi-Fi
- Demonstrate a basic understanding of how network components are connected including:
- Hardware
- Content
- Distinguish between different types of content and content styles and assess the pros and cons of each type/style
- Advertising, branding, marketing, informational, way-finding, etc.
- Full-motion video, graphics, with or without audio, tickers, animation, etc.
- Describe effective content components
- Define content sources
- Understand how content may be impacted by external input (e.g., POS activity, customer data, interactive triggers)
- Examine how playlists are managed
- Distinguish between different types of content and content styles and assess the pros and cons of each type/style
- Understand the various business aspects related to digital signage networks
- Discuss the strategic business aspects of digital signage deployments (e.g., determine whether digital signage aligns with business strategy)
- Determine the appropriate investment model (CapEx, leasing, etc.)
- Understand how to measure the effectiveness of digital signage networks including calculation of ROI/ROO
- Develop appropriate metrics
- Select research methods
- Analyze research data
- Review and revise
- Identify risk management issues and how to address them
- Recognize the need for coordination with company-wide IT networks
- Define potential privacy issues
- Integrate digital signage into the overall Marketing mix
- Demonstrate familiarity with terms broadly used in the digital signage industry
- Refer to the DSF Glossary of Terms (www.mydsf.org/glossary)


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Risky Business have their home base in Western Australia, but do source their "Italian" varietals from the stronghold of King Valley in NE Victoria. With Rob Quenby as vigneron, this wine made by Andrew Vesey, is a gold medal winner at the Winewise Small Vigneron Awards and served in First Class cabins on Qantas flights. Pretty impressive resume.
Risky Business, Pinot Grigio, King Valley, 2016
Light gold in the glass. Fruity nose with pear juice, papaya and even light grapefruit citrus. A little brown spice with fresh garlic clove for some complexity. Certainly not simple on the palate. Briny, salty with….dare I say it, minerality. Light pear fruit stays in the background, as a highlight to the almost steely texture. A pleasant surprise.
Alc: 12%
Wine sample courtesy of Risky Business wines

subset: commoncrawl


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Our quick lemon meringue pie recipe is a real crowd pleaser and it only has four ingredients!
This quick lemon meringue pie recipe is the perfect cheat's recipe that takes only 30 mins to prepare. This delicious sweet pie serves 6 people and is a speedy option for a classic fresh dessert.
Because our lemon meringue only uses 4 ingredients – readymade shortcrust pastry, lemon curd, eggs and sugar – it's so simple. And this easy lemon meringue pie is a real family favourite and perfect for serving up after a hearty Sunday roast.
This pie is best made and eaten on the same day. But, if you have any leftovers, store in the fridge in an airtight container for up to 2 days.
- 1 packet of ready-made shortcrust pastry
- 8 tbsp of lemon curd, from a jar
- 6 eggs
- 300g caster sugar
Preheat the oven to 190°C, gas 5 and grease a 22cm tin.
Roll out the pastry to generously fit the tin. Line the tin with the pastry.
Spoon the lemon curd into the pastry lined tin and spread evenly to the edges.
For the meringue, whisk the egg whites in a large bowl until they form stiff peaks (this means you can hold the bowl upside down above your head and it will not fall out). Whisk in the caster sugar, a spoonful at a time.
Spoon the meringue mixture on top of the lemon curd.
Bake the pie for about 45 minutes until the meringue is crisp on the outside and soft and marshmallow-like underneath.
Serve warm or cold in slices.
Top tip for making Quick lemon meringue pie
For an extra cheat, bake the pastry case and filling for 45 mins and then crumble 4 ready made meringue nests on top of the lemon curd.


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Bolloré Logistics is a global leader in international transport & logistics. Constantly adapting to its customers' changing needs, the company has enriched its expertise to become a tier-one supply chain partner and one of the top 10 transport and logistics companies in the world with the largest integrated logistics network in Africa.
A Toolbox at your disposal. LINK, the web & mobile solution bringing you visibility and full control over your shipments; Webportal, a secure and dynamic customer-dedicated portal to share information; Join us, the careers site to apply to our jobs offers; LINK Mobile, LIVE and Media, ways to learn all about our news. A one click access to your communication tools!
As developing economies and aging populations fuel Asia-Pacific's life sciences surge, healthcare logistics specialists help sector leaders revamp distribution networks.
Health and life science activity is surging across the world, but nowhere as strong as in Asia-Pacific, where growth rates average around 10% annually. But to meet that rising demand with maximum efficiency, pharmaceutical companies and other sector actors must re-think production and distribution strategies. Amid that restructuring to handle swelling import and export flows to, from and within the Asia-Pacific region, many companies are integrating healthcare logistics and transport specialists as veritable components of their supply chains.
One driver of that reconfiguration is the enormity of the AsPac region – which in life sciences includes India and Pakistan. Another is contrasting maturity and activities of individual markets, making them either bigger importers or exporters of medication – or, like China, enormous in both areas.
Countries with more mature health sectors like Australia, South Korea, Japan and Singapore serve as bases of research, production and distribution. So-called "pharmerging" nations like India, Vietnam, Malaysia and the Philippines boast burgeoning generic drug production. Those markets provide economical resourcing for export to pharmaceutical groups, awaiting blast-off of their own domestic medication consumption.
The sheer size of that activity – currently second only to North America – has led many sector actors to shift towards regionally accommodating structures. As part of that quest to improve reactivity, enhance performance and cut costs through added value, leading companies are seeking the assistance and insight of healthcare transport and logistics specialists.
The first step in that is identifying logistics partners whose international certification and adapted structures respect cold chain and other requirements in handling medication. From there, companies often integrate those global supply chain service providers into distribution systems tailored to the maturity and demands of each market.
"It requires a real reformulation of clients' distribution and healthcare logistic chains using regional strategies and enlisting specialists as integrated parts of that," says Emmanuel Petrequin, Regional Healthcare Manager Asia-Pacific for Bolloré Logistics -- whose regional distribution center in Singapore renewed GMP and ISO13485 certifications for the next 10 years, and in February received IATA's CEIV Pharma certification confirming its respect of cold chain and other strict standards required in handling fragile pharmaceutical goods.
"That involves us, for example, handling 14-15 million crates of bulk medication formerly shipped in as finished products, and processing them with value-added services like labeling, printing, inserting leaflet and instructions adapted to the health regulations of destination markets," Mr. Petrequin explains. "We also locate other cost-saving solutions that may not occur to clients – such as using sea over air transport when possible. Sea is one-fifth the price and enhances respect of cold chain conditions, which is really a plus for non-government organization clients whose medication we transport from producers like India to African countries."
Further adaptation and improvement is identified by logistics partners locally. South Korea has a mature life sciences market, but its fragmented distribution structure left international pharma companies facing confusing options that at times failed service quality audits. Better clarity and simplification became imperative.
Meanwhile, South Korea's large aging "silver market" population has led many of the nation's industrial conglomerates to invest in life sciences, considering it to be their next growth engine, even beyond the Korean market, after electronic products. That, and the government's designation of life sciences as a strategic development sector, increased the urgency for pharma players to rationalize and improve structures, as well as to look to global supply chain service providers.
"Rather than dealing with an international transporter and a different local distributor, companies now are looking to use a globally selected service provider as a single partner, offering high quality standardized added value services and cost efficiency," explains Thibault Janssens, Managing Director for Bolloré Logistics in South Korea, whose Seoul warehouse has been Good Storage Practice (GSP) certified for medical goods.
That ability to provide clients with new solutions and enhanced performance necessitated healthcare logistics specialists not only identifying the looming boom in the Asia-Pacific sector, but investing to meet its requirements beforehand, too.
That was the logic behind construction of Bolloré Logistics' new 10,000-square meter green warehouse in Melbourne, Australia, which includes a 250-square meter cold section dedicated to pharma products and is designed to roll all cargo and maximize handling safety.
"Melbourne is the example of moving in advance to offer clients solutions when they're needed," says Stéphane Armand, Pacific Director of Bolloré Logistics, whose Melbourne facility is one of six group warehouses operating in Australia and New Zealand. "Its combination of sustainability, automation, temperature control, security and added value services translates into higher quality performance for clients at lower cost. Everybody wins."
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of Urbanisation is expected by 2050
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transported by the MSC Oscar, the largest container ship in the world
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Increasing competition, both globally and locally, make it clear that businesses know accurately and understand the source of process, product and service costs within their organization. Activity Based Costing (ABC), with its focus on deconstructing overhead pools and assigning costs to products and services in a more meaningful manner, has been a giant leap forward from traditional costing models where a high percentage of cost is arbitrarily allocated to products.
However, ABC models often look at cost from a financial point of view, making sure only that all costs are assigned to some product accounting "box" without a thorough understanding of the business process that underlies and defines the resource utilization that creates the cost. This paper will describe a methodology that combines business process analysis with ABC to create a tool that translates Activity Based Costing into Activity Based Management (ABM), a methodology for running, improving and measuring a business.
The objectives of this paper are:
- Briefly review the deficiencies of traditional cost systems and benefits of ABC.
- Describe The Model Approach, a method that combines business process analysis and ABC to create a useful tool to manage the business.
- Describe a case study that illustrates the process and its benefits.
Traditional Cost Systems
Traditional costing systems (TCS) focus on direct material and labor costs, while summarizing all other costs to one or more overhead pools that are then arbitrarily allocated to products, typically as a percentage of direct labor or machine hours. Although adequate to value inventory for financial statement purposes, it has severe shortcomings as a management tool:
- Widely differentiated products utilize resources in substantially different proportions, a fact unrecognized by TCS.
- Overhead now constitutes the largest share of cost, often greater than 50% and is typically applied to products as percentage of the smallest cost (direct labor), leading to serious distortion of product cost.
- Sales, distribution and other "below the line" costs have increased dramatically and are not attached to individual products or customers at all, meaning that the system gives no information about value chain costs to the customer.
- Improvements in data collection methodology have been used primarily to improve the precision of the numbers without addressing the accuracy of cost application.
These shortcomings result in a system that:
- Provides virtually no meaningful analysis of the effectiveness of overhead resource utilization.
- Generates three and four digit overhead rates making no attempt to trace actual resource utilization to products.
- Overcosts standard, high volume products and undercosts custom, low volume products, leading to incorrect pricing and product mix decisions.
- Creates a bias toward direct labor reduction as a cost reduction methodology rather than overall productivity improvement.
- Provides no information useful in either identifying productivity improvement opportunities or determining if productivity improvement efforts have yielded significant results. Indeed, often TCS indicates higher cost in the presence of known productivity improvement and vice versa.
Activity Based Costing
ABC took the overhead pool and deconstructed it into multiple cost pools, assigning the costs in each pool using a "driver", that is, a surrogate that approximates the way in which a resource is consumed by an activity. For example, the creation of a purchase order is a surrogate "driver" for the activity of acquiring material. Every time a purchase order is written, it represents the use of a resource by the product involved and an element of cost is transferred (or "driven") from the resource to the product. This approach to ABC is called cost decomposition. This method has some advantages over TCS:
- It provides a more accurate model of how costs are absorbed by activities and products.
- It creates improved information for cost based pricing, product mix and make/buy decisions.
- It insures that all costs are absorbed by products and, thus, can still be used for inventory valuation for financial statement purposes.
Although better than TCS, as a tool for managing the business cost decomposition ABC still has some shortcomings:
- It is still a financial view of cost and takes into account little or no operational information.
- Detailed analysis of accounts is required resulting is a time consuming analytical process.
- It is static — substantial changes in product mix or process volume require a reanalysis and rebuilding of the model.
- It provides no understanding of how key business processes affect cost.
Activity Based Management
ABM is not just a replacement for cost of sales and inventory valuation on the financial statements. Indeed, financial statement cost valuation is often not related to ABM systems. ABM is a new level of information combining financial and operational information in a way that both can be used for improved decision making. It is a management information tool not a financial statement valuation method. To fulfill this purpose requires that the information system take into account both the operational processes of the organization and the resources costs as represented in the financial system. These then must be combined in such a way that they 1) reflect how the organizational process consumes resources and flows costs and 2) capture in total the costs in the financial system to insure the financial integrity of the model.
The Model Approach1
A better approach for this purpose than cost deconstruction is to combine business process analysis and ABC to create a cost model that dynamically reflects the underlying business process. The process starts with an operational flow model of the business process and then attaches costs to the resources. Costs accumulate in relation to the flow of activities. Costs are applied directly to the resources that consume these costs, therefore the costs do not need to be decomposed. Costs flow through activities to cost objects (products, services, etc.).
The advantages of The Model Approach over cost decomposition are many:
- Because the business process model is dynamic, simulation and "what if" analysis can be done to evaluate business decision alternatives.
- Productivity improvements, sensitivity analysis, process changes and investment justifications can all be evaluated via the model.
- The model integrates the business process and the cost system, promoting understanding of how process affects cost.
- It helps identify key performance measurement opportunities.
- It provides strategic financial and operational decision support.
Eight Steps to Activity Based Management
The Model Approach is a structured approach starting from the existing understanding of the business process and the existing cost system and concluding with ABM process improvement. It can be used for an entire business organization, a division or department or a function. In large organizations, it is often advisable to execute a pilot project first to develop skills, train team members and facilitators and obtain prompt results and payback. A typical pilot project can result in a validated model in 6-8 weeks. A brief description of the eight steps in The Model Approach follows:
Step One–Define the project scope. Examine the company wide business issues that face the company and select an area where improved information will yield significant results. Consider areas with high levels of product or service diversity and/or area with high, poorly understood indirect costs. Finally, make sure people in the area to be studied will be supportive.
Step Two–Identify activities, resources and output measures. Both activities and resources can be direct or indirect. Direct activities are those that are generated in response to product or service demand. Indirect activities are those that support product demand but are generated in response to other activities. Direct resources are consumed directly by activities, while some resources are consumed indirectly by other resources. In this model, only resources (e.g. labor, energy or occupancy) have costs, so they must be identified and linked to activities. An output measure must be identified for each resource and activity. Figure 2 illustrates the way in which demand generates activities which consume resources per the attached measures.
Step Three–Map the operational flow of the process to be analyzed. There are many graphical methodologies that are appropriate for this task. Whatever method is used, it must clearly show the resource supplies, activities and demands along with their units of output and their relationship to one another.
Step Four–Collect data and define rules of data relationships. There are four types of data and rules required: 1) demand volume per unit time, 2) conversion factors between a unit of output and the input required, 3) capacity limits (or infinite, if appropriate) per period on resources and 4) financial data specifying cost/revenue per unit for variable costs and total cost/time period for fixed costs.
Step Five–Build the computer model. Again, there are many generic modeling tools available. The one used on the case described below is NetProphet1, an ABM tool specifically designed for this purpose.
Step Six–Validate the model. This requires validation of both operational integrity and financial integrity. Operational results from the model should be compared to historical data to ensure it reflects the business accurately. It also should be reviewed for "reasonableness" by operations people. Once the model is operationally valid it must be validated financially against total historical costs and reconciled at the detail cost level against known expenses.
Note that the above six steps can typically be accomplished in six–eight weeks on a pilot project or small business unit or company. The following two steps are informational and process improvement uses of the model.
Step Seven–Interpret new information. A well designed model will yield a great deal of new and revised information as a result of linking the operational and financial views of the business into one powerful tool. High cost and unprofitable products and services can be identified. Potential capacity constraints and excesses can be pinpointed. Non value added activities can be targeted. On the financial side, costs of products, processes and any cost object (e.g. supplies or idle capacities) can be accurately identified. The final benefit is to identify process improvement opportunities using the new information available.
Step Eight–Perform activity based management. The model is useful in many ways in the management of a business. Among them are: 1) business process re-engineering, 2) strategic planning and decision making, 3) simulation of potential business threats and opportunities, 4) benchmarking and productivity improvement.
The Case Study
This case study is a simplified example of a real manufacturing company. In the simplified form the company manufactures three product lines in a single plant:
- Product line A is high volume, simple and produced in large batches.
- Product line B is medium volume and more complex.
- Product line C is low volume, small batch and highly complex.
Over the years margins have dropped for Product line A due to increased competition. The revenue and expense summary for the last three years is shown In Table 1:
Ace Division Two Last Current
Revenue and Years Year Year
Expenses (000) Ago
Revenue $8010 $6460 $5110
Expenses $6538 $5591 $4527
Net Income $1472 $ 869 $ 583
Table 1
Marketing believes that the company's share of Product line A market will continue to shrink and that the company's future rests on Product line C where margins appear to be higher. They believe that additional promotional effort should be put into Product line C in order to secure a stronger place in that market and Product line A should be de-emphasized. Accounting has calculated product line costs and profitability in a very traditional manner, with manufacturing overhead allocated based on direct labor and Selling & Admin. Costs apportioned based on revenue volume per product line. A product line cost summary for the current year is shown in Table 2:
Current Year Product Product Product
Volume (000) Pieces 1000 500 150
Sell Price/Piece $2.450 $3.550 $5.900
Total Cost/Piece $2.269 $3.163 $4.501
Income/Piece $0.181 $0.387 $1.399
Total Profit ($000) $181 $193 $209
Table 2
Because of concern with the situation and the accuracy of the product line costs the company decided to analyze the business process and develop an Activity Based Costing system to determine product line costs more accurately. To accomplish this they used NetProphet software and The Model Approach. They built a macro level model for the entire business unit and used interviews, surveys and self report amongst direct line and supervision to identify activities, resources and output measures. They built the business process model first, then applied costs from the financial system. The resulting operational model is shown in Figure 3:
In the diagram, oval "boxes" represent variable resources, trapezoid boxes represent demands, rectangle boxes are used to represent fixed resources, processes or as a summary of activities/resources. The small arrow shaped boxes are connectors.
After the model was built and validated for operational and financial integrity, new product line costs were calculated. Table 3 compares the traditionally calculated costs with the activity based costs generated by the model. It also indicates the income/piece and total profit per product line as previously calculated and calculated by the model. Differences in the total profit are due to roundings.
Current Year Product A Product B Product C Total
Volume 1000 500 150 1650
Old Cost/Piece $ 2.27 $ 3.16 $ 4.50
New Cost/Piece $ 1.89 $ 2.85 $ 8.06
Old Income/Piece $ 0.18 $ 0.39 $ 1.40
New Income/Piece $ 0.56 $ 0.70 ($2.16)
Old Total Profit $ 181 $ 193 $ 209 $ 583
New Total Profit $ 560 $ 350 ($324) $ 586
Table 3
It is clear that when costs are attached to the business process and costed in a manner more closely aligned with the way the business really operates, a substantially different set of conclusions results. The purposed strategy of the Marketing department to emphasize Product line C and neglect Product line A clearly is inappropriate. In fact, it would border on disaster.
These are the results that are predicted by ABC theory. Traditional volume based costing will tend to overcost high volume standard products (Product line A) and undercost low volume, custom, complex products (Product line C). The degree of over or under costing will depend on the differences in volume and complexity between standard and complex products, the greater the difference, the greater the distortion. Also, because of the differences in volume between high and low volume products, small decreases in predicted costs in high volume products can lead to large increases in low volume products. Thus, many of the products that traditional costing indicates are very profitable may be substantially less profitable or even money losers, while traditionally low margin standard products may actually be the basis of success for the business as was the case here.
Practicing Activity Based Management
Once the original costing problem was addressed, the company discovered they could use the business process model they had built for many other strategic planning and productivity improvement projects. Here are some of the other uses for the model:
- Sales projections can be entered into the model to determine projected profitability. Different pricing and product mixes can be tried to identify where marketing emphasis should be placed in order to maximize return.
- Because the model includes capacities, it can be used to identify the volume at which a current capacity will be exceeded. This can aid in long range planning to adjust capacities to insure that the business process has the capability to fulfill projected sales.
- Excess capacities can be identified and, where possible, reused or reassigned where they can be more usefully employed. If business organizations need to be "downsized" this can be done rationally based on resources that can be identified as excess, rather than the more traditional "reduce everything 10% across the board" technique.
- Productivity improvement opportunities can be analyzed based on their impact on costs in the business process. Process improvement resources can then be allocated to those improvements that will yield the greatest cost reduction.
Clearly, Activity Based Management using The Model Approach goes far beyond Activity Based Costing in its usefulness. ABC certainly gives a better distribution of costs that traditional methods, but it still presents a financial view of the organization. ABM and The Model Approach, utilizing a powerful computer modeling tool like NetProphet can provide a business decision making tool that can be used to manage and improve the business.
1. The Model Approach and NetProphet are registered trademarks of Sapling, Inc.
Selected Readings
Berliner, C. and Brimson, J. A. Cost Management for Today's Advanced Manufacturing. Harvard Business School Press, Boston (1988)
Brimson, J. A. Activity Accounting. Wiley Publications, New York (1991)
Cooper, R. and Kaplan, R. S. The Design of Cost Management Systems. Prentice Hall, Englewood Cliffs NJ (1991)
Hicks, D. T. Activity Based Costing for Small and Mid-Sized Businesses. John Wiley, New York (1992)
Johnson, H. T. and Kaplan, R. S. Relevance Lost. Harvard Business School Press, Boston (1987)
Johnson, H. T. Relevance Regained. The Free Press, New York (1992)
Shank, J. K. and Govindarajan, Vijay Strategic Cost Management. The Free Press, New York (1993)
Turney, P. B. B. Common Cents. Cost Technologies Inc. (1991)
Categorised in: Supply Chain Management


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Central Middle School changes principals less than two weeks before start of classes
Central Middle School students who get sent to the principal's office when classes resume on Sept. 2 will encounter a different face.
Carol Walsh, who recently gave school officials notice that she plans to leave as the school's principal at the end of the first semester to pursue career opportunities elsewhere, is being re-assigned to work as an administrator in the district's central office.
Coming out of retirement to replace Walsh on an interim basis until the school finds a permanent successor is Roger Stenz, a veteran educator who spent 15 years as Eastern Middle School's assistant principal and got his start in the district in 1964.
Dr. Sidney Freund, the town's new schools superintendent, said in a statement that the change, which goes into effect Monday, will provide stability at Central Middle School and help the district fill a void in its administration.
"In an effort to provide leadership continuity and to minimize the number of building leaders at Central Middle School in a given year, and in order to assist in duties resulting from administrator vacancies at the central office, Ms. Walsh will assume various responsibilities in the Professional Learning and Human Resources departments at the Havemeyer Building," Freund said.
One of three public middle schools in Greenwich, Central Middle School has about 700 students. It is located on Indian Rock Lane.
No timetable for finding a successor to Walsh, the school's principal since 2006, has been announced.
Walsh came over to Greenwich from Stamford, where she was principal of Scofield Magnet Middle School. She has been a French teacher in Georgia, and French and Spanish teacher in Darien, and also taught in Massachusetts.
In 2002, Walsh was selected as principal to open a new high school in Cincinnati, the Withrow International High School.
Walsh also has served as an adjunct professor at Sacred Heart University's Graduate School of Education in Fairfield.
Walsh, a Westport resident, could not be reached for comment Saturday.
Anne Marie Graham, co-president of the Central Middle School PTA, said she enjoyed working with Walsh.
"I will miss her energy and leadership," Graham said. "I wish her all the best in her future endeavors."
While she hasn't met Stenz, Graham said his reputation as an experienced educator who has worked extensively with middle school children is reassuring.
Ashley Cole, the outgoing PTA co-president at CMS, credited Walsh with helping to save the school's eighth-grade production of "Grease" this past academic year when some of the teachers didn't want to put on the show.
"She was a lovely lady and she has the best interests of the students at heart," Cole said. "I'm sure she'll be successful wherever she goes."
Cole said that Stenz is highly regarded in town.
Staff writer Neil Vigdor can be reached at email@example.com or at 625-4436.


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Posted: Mar 11, 2014
Wednesday afternoon's home baseball game vs. Hartford has been postponed due to field conditions. The game will be rescheduled at a later date.
The Blue Devils, 1-0 on the season, will travel to Central Florida on Friday, Saturday and Sunday for a weekend series. The two teams will play one game each day. Central will then stay in Florida for Spring Break, playing mid-week games vs. Army and UConn, followed by a trip to Bethune Cookman on March 21-23.
The home opener for the Blue Devils is now scheduled for March 25 vs. Quinnipiac at 3 p.m.


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Theatrical 1987 BC Turf 8×10 Signed
Theatrical wins the 1987 Breeders' Cup Turf. This photo was signed by Hall of Fame rider Pat Day and comes with our Certificate of Authenticity guaranteeing the signature's authenticity permanently and unconditionally. Gallery of Champions procures all our signatures directly from the signer, no third party acquisitions. Free Shipping to all U.S. addresses


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Worship Teams
Our Worship Teams coordinate our worship services and community hospitality. Our worship teams are a collaboration between many volunteers and church staff members and include the following teams:
Sunday Celebrations
The Sunday Celebrations Team welcomes congregants and visitors to our sanctuary on Sundays as part of our service (connecting), demonstrates how our congregation shares ministry by being an integral part of the service (inspiring), models a calm, thoughtful and appreciative demeanor (inspiring), and fosters a warm, welcoming sense of community (serving). Contact Stephanie Pawlowski.
Sanctuary Preparation Committee
This group prepares the Sanctuary for our Sunday services, including the hymn books and the sound system.
Ushers and Greeters
This team has many members who provide a personal greeting as people enter the church on Sundays, hand out Orders of Service, identify first-time visitors and welcome them, provide resources to visitors and existing members, reliably provide a sense of community for people entering church, and assist in plate collection. Open to all.
Community Table
This team organizes our Community Table--the food and drink tables for the social hour following each Sunday service. They help set up and clean up, and provide and monitor sign-up sheets. They also shop for supplemental food.
Please bring your contribution for the social hour Community Table to the Undercroft kitchen. Finger food (rather than food requiring plates) is best. Some suggestions: fruit, nuts, veggie tray with or without dip, hummus, sliced meats and cheeses, salsa, pretzels, chips, fresh popcorn, cookies, brownies, coffee cake or fruit breads. Please have it ready to serve. If you need to refrigerate it, please label it for social hour.
We always need people willing to help set out food. Please email if you are willing to help: firstname.lastname@example.com


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The Muslim army doctor accused of killing 13 people in a mass shooting at the Fort Hood army base in Texas had discussed secret financial transfers with extremist imam Anwar Al Aulaqi, it has been revealed.
Contacts between Major Nidal Malik Hasan and the cleric have been the focus of speculation over whether Hasan was a lone shooter cracking under pressure, or mounted his attack because he had been "radicalised". The issue has become a political firestorm, with congressional hearings being held into the incident.
Now the Washington Post has revealed that the FBI obtained emails between the two in which Hasan had apparently used coded language to talk about financial transactions. "It became very clear toward the end of those emails he was interested in taking action," a source told the Post.
The new developments pose tough questions as to why Hasan was left in his job, despite numerous red flags over the previous few years that he might have become a threat. The emails seen by the Post were obtained by the FBI in San Diego last summer. Some were sent to Washington's FBI field for a national threat assessment, but they were not forwarded to the military.
Aulaqi, a Yemeni-American cleric, is an open supporter of al-Qaida and his internet sermons are popular with young radicals. After the Fort Hood shootings, Aulaqi praised Hasan's actions and called him a "hero". Hasan survived being shot by police and is awake but paralysed in hospital.


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Join Profs. Karoline Lewis, David Lose, Matt Skinner, and guest Will Willimon for a conversation around preaching the lectionary texts for Transfiguration Sunday (recorded live from Luther Seminary's 2011 Mid-Winter Convocation):
Exodus 24:12-18
Psalm 2 (7) or Psalm 99 (9)
2 Peter 1:16-21
Matthew 17:1-9
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Rolf Jacobson, Karoline Lewis, Matt Skinner
Rolf Jacobson, Karoline Lewis, Joy J. Moore, Matt Skinner
David Lose
Callie Plunket-Brewton
Cameron B.R. Howard
Margaret Aymer


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Remember when your parents used to give you a tough time for playing with your food? I used to arrange formless heaps of mashed potatoes into ominous volcanoes, broccoli florets into unsuspecting forests—mayhem would always ensue in the form of gravy lava flows, to the horror of the table's more mature occupants.
Now, thankfully, parents aren't around to tell us how to eat our food, and since we're all grown-ups, there's an even better way to play. Food play is a catchall term for a staggering number of ways you can, quite literally, f*ck with food. I managed to get an interview with such a food play enthusiast named Sharon, to talk about her experiences as a food fetishist with some tips on how to get into carnal cuisine.
How did you get started as a food fetishist? Did you have an orgasm while eating chocolate and say "Wow, that's for me"?
For me, the road to indulgence began pretty basically—strawberries and chocolate, the age old aphrodisiac of suburban couples and undergraduate guys looking to impress a crush. I remember my boyfriend setting up a cliché Valentine's Day spread after a night at an overpriced restaurant: rose petals, champagne, the dark chocolate, the ripe and sweet strawberries. I thought it was funny at first, but as we began to fool around, feeding each other, smudging the chocolate across each other's lips, something clicked. Of course it was sensual, but it was… messy, and I liked that. I liked the sensation of his tongue snaking the chocolate from my face.
The appetite, not just for food, but for me—the idea that both could coexist and enhance the other—has been the biggest draw for me.
Is there a common food play ingredient those interested should begin with? I'm guessing a cucumber?
Well, food play can take on many forms. Perhaps it's f*cking a cucumber or a thick salami (using a condom, of course) or maybe it's licking honey from your lover's skin, worshiping him utterly and completely. You can even engorge yourself on a cheeseburger while making love, condiments spilling onto your lover's chest as you writhe to orgasm on top of him. Ultimately, it's whatever you want it to be. It's whatever fills your appetites.
What are some of the most sensuous pleasures you enjoy from food play?
I've always enjoyed 'sploshing', food play of the wet, sticky, and messy variety. To me, it encapsulates this human need for excess that we all share, to break beyond the limits of being fulfilled. On some weekends, my partner and I will bake. We might make a cake and whip up a ton of icing. Like enough to coat each of our bodies. Completely. These erotic projects are satisfying and productive. Then, the accoutrement of our naughtiness prepared, we'll cover our bed, a spot in the living room, anywhere really with plastic. We'll rub each other in icing, then proceed to clean each other off, licking, kissing, nibbling, biting, consuming each other in a very literal way but also being consumed by the arousal this works up in us.
Wet and messy fetish (WAM), also known as sploshing, is a form of sexual fetishism whereby a person becomes aroused when copious amounts of a substance are applied to the naked skin, face, or to clothing – Wikipedia
What advice could you give to someone interested in experimenting with food play?
If you're curious about food play, I have only one rule and as obvious as it might seem, it should be said nonetheless. Make sure you're not doing something as foolish as spreading extra chunky peanut butter on your lover's body if she has a peanut allergy and, at all costs, avoid spicy foods. In fact avoid foods that are liable to irritate and if you're looking to f*ck produce make sure it's not small enough to be lost inside you. Also, please wash your veggies before putting them inside you, or wrap them up in a condom.You don't want pesticides going inside you.
Other than that: let your imagination and lustful appetite guide you; it won't lead you wrong!


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P26/40 tank
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The P 26/40 was an Italian World War II heavy tank. It was armed with a 75 mm gun and an 8 mm Breda machine gun, plus another optional machine gun in an anti-aircraft mount. The official Italian designation was Carro Armato ("armoured vehicle") P 26/40.
|Carro Armato P 26/40
P26/40 Medium tank in Fiat-Ansaldo factory.
|Medium tank
|Place of origin
|Service history
|Used by
|Kingdom of Italy
Nazi Germany
|World War II
|Production history
|No. built
|26 tonnes
|5.80 m (19 ft 0 in)
|2.80 m (9 ft 2 in)
|2.5 m (8 ft 2 in)
|4 (commander/gunner, loader, driver, radio-operator)
|Turret: front 60 mm (2.4 in), sides and rear 45 mm (1.8 in), top 20 mm (0.8 in)
Hull: front 50 mm (2.0 in), sides 45 mm (1.8 in) and rear 40 mm (1.6 in), bottom 14 mm (0.6 in)
|Ansaldo 75 mm L/34 gun
|1-2 × 8 mm Breda 38 machine guns
|V-12 SPA 342 diesel, 24 litre
330 hp (243 kW)[1]
|11.53 hp/tonne
|Semi-elliptical leaf spring bogies
|280 km (170 mi)
|Maximum speed
|40 km/h (25 mph) road
25 km/h (16 mph) off-road
The designation means: P for pesante (Italian: "Heavy"), the weight of 26 tonnes, and the year of adoption: 1940.[2] Design had started in 1940 but very few had been built by the time Italy signed the armistice with the Allies in September 1943 and the few produced afterwards were used by the Germans.
The development work began in 1940, on Benito Mussolini's specific orders.[3] Initial requirements were for a 20 tonne (the maximum load allowed by pontoon bridges) tank with a 47 mm gun, three machine-guns and a crew of five, but this was quickly superseded by another 25 tonne design, to be named P26. The development work proceeded quickly except for the engine; the Italian military staff, the Stato Maggiore, wanted a diesel power-plant, while the builders favoured a petrol engine.
However, in Italy at the time there were no engines (diesel or petrol) available capable of developing the 300 hp (220 kW) required, and the Italian tank industry (i.e. the duopoly Fiat-Ansaldo) did not turn to easily available aircraft engines for its tanks as contemporary U.S. and British tank manufacturers had done. The design of a new engine was very slow, and in the end a 420 hp (310 kW) petrol engine (Fiat 262) was eventually tested, even though in the end it was not adopted.
Provisionally called P75 (from the gun's caliber), the first design (whose prototype was ready on mid-1941) was similar to an enlarged M13/40, but with a 75/18 howitzer (the same fitted on the Semovente da 75/18) and more armour; the prototype was then modified by replacing the main gun with a 75/32 gun with a co-axial machine-gun. After learning about Soviet T-34s in 1941, thanks to a captured tank supplied by the Germans, the whole design was radically modified: the armour was quickly thickened (from 40 to 50 mm on the front and from 30 to 40 mm on the sides) and re-designed, adopting more markedly sloped plates, and the new 75/34 gun was adopted; meanwhile the dual barbette mount in the hull was deleted.[4] The gun designation "75/34" referred to a 75 mm bore diameter gun with a length equal to 34 calibres. However, the weight increase (which now topped at 26 tonne) and the difficulties in finding a suitable engine further hampered the start of mass production; in the end, it was decided that the prototype and the early production samples were to be equipped with a 330 HP SPA 8V diesel engine, later to be replaced by a 420 HP petrol engine.
Only a few (between one and five depending on the source) pre-production models were completed before the Italian Armistice in September 1943, at which point they were taken over by the German Wehrmacht. A few were used in combat, under the German designation of Panzerkampfwagen P40 737(i), for example at Anzio; some, without engines, were used as static strongpoints.
Combat historyEdit
Only 21 P 40s were finished during the armistice it served in the defense of Rome. The Germans ordered production to continue after the armistice and appropriated completed tanks to the Southern Tank Training Battalion, 10th and 15th Police Panzer Companies, and the 24th Waffen Mountain Division of the SS Karstjäger. The Southern Tank Training Battalion trained units to use captured Italian tanks and had five P 40s in their inventory. The 10th Police Panzer Company served in Russia before redeployment to northern Italy in late 1944 for anti-partisan duties with the 15th Police Panzer Company. Formed in summer of 1944, the 24th Waffen Mountain Division was deployed to Trieste and Udine along the Adriatic coast. While retreating towards Austria in March 1945, they lost several P 40 tanks to Shermans of the British 6th Armoured Division. About a hundred P 40s were used by the German military, of which about 40 were without engines and used as static emplacements at defensive positions such as the Gustav and Gothic Lines.
The turret was operated by two crew members and this was a significant drawback as it put excessive workload on the tank's commander. At that time, most new tanks were designed with three-man turrets. Moreover, it lacked a commander's cupola.
The main weapon was the 75/34 gun, a development of the Model 37 divisional gun (34 calibres long), retaining the same dimensions. This weapon had a muzzle velocity of around 700 m/s (2,300 ft/s); and was normally provided with around 75 rounds of ammunition. Its armour-piercing shells could penetrate roughly 70 mm of armour at 500 meters.[5] For secondary armament, the P 40 had a co-axial machine-gun and another which could be used in the anti-aircraft role, eschewing the traditional dual mount in the hull; the standard ammunition load was also lower, only around 600 rounds, compared to 3,000 of the "M" series.
The mechanical systems were a development of the "M" series, in particular the leaf spring suspension which was reliable, but in rough terrain would not allow speeds similar to the more modern Christie suspension or torsion bar suspension. Nevertheless, the good power-to-weight ratio represented a significant improvement in mobility over its predecessors. The armour, quite resistant by Italian standards, was sloped and 60 mm thick at the turret front and mantlet (by comparison the M13/40 had 42 mm), but it was still riveted at a time when most tanks were constructed by welding. Compared to welded armour, riveted armour is vulnerable to breaking apart at the joints meaning that even quite resistant plates can be defeated by rivet failures. The front armour had a compound slope with a best facing of 50 mm/45 degrees.
The armour was capable of protecting the tank against early anti-tank guns such as the British QF 2 pounder (40 mm, 1.6 in), but was vulnerable to subsequent anti-tank weapons such as the British QF 6 pounder (57 mm, 2.24 in) that entered service in 1942 and the QF 17 pounder (76 mm, 3 in) coming into use in 1943.
The P 40 design was reasonably up-to-date, but the tank was without some modern features such as welded armour, modern suspension, and a cupola for the commander. The P 40 was designated as a heavy tank in Italy, not because of its weight, but because of its intended role[6] in support of the widely used medium ("M") tanks on the battlefields. In weight, armour and armament it was similar to the medium tanks of the Wehrmacht or other contemporary armies, its armament and protection being roughly the same as the early production American M4 Sherman tank.[7] It was the final evolution of Italian tank designs, that began with the Vickers-based tankettes (such as the CV29 and L3/35) and developed into models such as the M11/39 medium tank, a much heavier construction whose internal design shared many characteristics of the earlier tankettes.
Some 1,200 tanks were ordered (but the total was later reduced to 500 when development work on the heavier P 43 began), but the start of production was delayed by the engine problems and by other factors, such as the bombing of the SPA factory in Turin in September 1942; in the end, production began only in summer 1943. About a hundred P 40s were built by Ansaldo from then until the end of the war, although most were not entirely completed because of a lack of engines.
There were at least two planned variants of the P 40, developed from early 1943 when the Italian Army realized that the tank was inferior to other designs such as the German Panther. The first one was named P 43, a tank with a weight of some 30 tonnes, with armour plates some 50–80 mm thick and a main armament of either the 75/34 gun or a 105/23 gun. In September 1943 Fiat and Ansaldo began development of a new design which could be comparable to the Panther, and the result was the P 43 bis, with heavily sloped armour, a 450 HP engine and a 90/42 gun. These designs never passed the wooden mock-up stage.[8]
The other project was the Semovente 149/40, based on the P 40 hull. Only one of these vehicles was ever built. It was intended to be a highly mobile self-propelled gun, and its armament was the most powerful gun of the Royal Italian Army: a 149 mm / 40 calibre artillery piece with a range of over 23 km (14 mi) (slightly more than that of the US 155 mm M1 Long Tom). This gun was produced in very few numbers, and the Italian artillery remained equipped mainly with obsolete weapons for the duration of the war. Due to its mass, it was quite bulky to move, and so it was decided to build a self-propelled version, utilizing the most powerful of all Italian military vehicles. All space of the P 40 hull was dedicated to supporting the gun, so the ammunition and crew would have required additional vehicles to be moved. The gun would have been ready to fire in three minutes from coming to a stop, compared to the 17 minutes required by towed artillery.
Work on the Semovente 149/40 started in 1942 and the prototype was tested in 1943, but the Italian Army was not very impressed. After the Armistice the vehicle was acquired by the Germans, and they were not impressed by it either. Finally American forces captured it during the invasion of Germany and sent it to the Aberdeen Proving Ground for testing.
Surviving vehiclesEdit
Two P26/40s still exist, one preserved at the Museo della Motorizzazione in Rome and another is currently on display near the army barracks near Lecce.[9][10][11]
See alsoEdit
Tanks of comparable role, performance, and eraEdit
- Australian Sentinel
- British Cromwell
- Canadian Ram II
- German Panzer IV
- Hungarian Turán III
- Japanese Type 3 Chi-Nu
- Soviet T-34
- Swedish Stridsvagn m/42
- United States M4 Sherman
- ^ Cappellano, F; Battistelli, P P (2012). Italian Medium Tanks. UK: Osprey. p. 48. ISBN 9781849087759.
- ^ Cappellano, F; Battistelli, P P (2012). Italian medium tanks : 1939-45. Oxford: Osprey Publ. pp. 5, 17. ISBN 9781849087766.
- ^ Cappellano, F; Battistelli, P P (2012). Italian medium tanks : 1939-45. Oxford: Osprey Publishing. p. 17. ISBN 9781849087766.
- ^ Cappellano, F; Battistelli, P P (2012). Italian medium tanks : 1939-45. Oxford: Osprey Publishing. pp. 17–18. ISBN 9781849087766.
- ^ Cappellano, F; Battistelli, P P (2012). Italian medium tanks : 1939-45. Oxford: Osprey Publishing. p. 35. ISBN 9781849087766.
- ^ "Archived copy". Archived from the original on 17 May 2007. Retrieved 4 February 2007.CS1 maint: archived copy as title (link)
- ^ Cappellano, Filippo (February 2013). "L'esercito italiano nel 1943". Storia Militare Dossier (6): 207.
- ^ Cappellano, F; Battistelli, P P (2012). Italian Medium Tanks : 1939-45. Oxford: Osprey. p. 18. ISBN 9781849087766.
- ^ "Carro Armato P40 Tank". Preserved Tanks .com. Retrieved 25 April 2015.
- ^ "CENSIMENTO DEI VEICOLI CORAZZATI STORICI IN ITALIA". Ferrea Mole (in Italian). Retrieved 25 April 2015.
- ^ "P40 tank at Lecce". Master Miniatures (in Italian). Retrieved 8 April 2018.
- C. Falessi and B. Pafi, "Il carro armato P. 40", Storia Illustrata #150, May 1970.
- Pignato, Nicola, Storia dei mezzi corazzati, Fratelli Fabbri Editore, 1976, volume 2
- Sgarlato, Nico, I corazzati italiani, an illustrated monograph on Italian tanks and self-propelled guns, April 2006.
- F Cappellano & P P Battistelli (2012). Italian Medium Tanks (New Vanguard No. 195) UK: Osprey Publishing. ISBN 9781849087759.


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Three people were brutally beaten by a mob of teens in the parking lot of the Kroger at Highland and Poplar Saturday night.
Two of the victims were reportedly teenage Kroger employees coming to the aid of a customer being attacked by the group. A video of the incident has gone viral.
The group of culprits came from the direction of a nearby CiCi's Pizza. They shouted the words "Fam Mob," which is a Memphis-based gang, as they approached the grocery store.
According to law enforcement, several people in the group attacked a 25-year-old man as he was exiting his vehicle. He suffered numerous blows to the face before fleeing inside the grocery store.
Two male Kroger employees, ages 17 and 18, attempted to help the man as the gang swarmed him, but were reportedly punched, kicked, and hit with pumpkins until they lost consciousness near the store's front entrance.
Memphis Police Department Director Toney Armstrong issued a statement condemning the incident: "It is extremely troubling to see how many young people were involved, especially on the heels of last week's youth forum. A lot of our citizens are working to provide safe and productive alternatives for our youth. For those that choose not to take advantage of these opportunities, we will work tirelessly to identify, locate and hold you accountable. Last night's events clearly demonstrates a lack of parental controls and if warranted these parents will also be held accountable."
Anyone with information on the occurrence is encouraged to contact the Tillman Police Station at 901-636-3214 or Crime Stoppers at 901-528-CASH.
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You'll get membership perks (find out more about those here) and help us continue to deliver the independent journalism you've come to expect.
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Reserve is included in the Ramsar List of Important in project areas in Europe, IBA.
Ponds are attracted birds and ornithologists today at Monte Mlaka even recorded 235 bird species, of which 98 species related to aquatic habitat, and 74 for the forest. White-tailed Eagle, Lesser Spotted Eagle, Black-headed Gull, black storks, cormorants, herons, snipe, and various species of ducks are just a few of the many protected birds that remain here during the greater part of the year.
Black Hearted declared in 1980. ornithological reserve and is under special protection. Reserve is included in the Ramsar List of Important in project areas in Europe, IBA.
A kind of trademark of Black Duck Ferruginous Mlaka is. During summer and early autumn, the largest gathering of its kind in Central Europe ducks just Black Hearted - gather them up to five thousand!
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Risotto – Asparagus
Risotto – Asparagus
Risotto di Asparagi
by James Belardo
When you start with a good base, taking a recipe like risotto to the next level couldn't be easier. By adding pureed asparagus with the chopped spear heads sends this dish into the stratosphere!. Asparagus in an ancient vegetable that was lauded during the greek and roman eras but fell from grace until the 1400's. Today, it's considered one of those vegetables, like brussel sprouts, that people generally don't like. I was one of 'those people' but this recipe changed all that and it was this dish that convinced me that I can love asparagus!
1 cup Arborio rice
1/3 cup onions, finely diced
1 – 2 cloves garlic
1 cup white wine
4 cups Chicken stock (try our homemade version)
1 bunch asparagus
3-4 tbsp olive oil
2 or 3 tablespoons unsalted butter
1/2 cup grated Pecorino Romano or Parmesan
Salt and white pepper – to taste
Fresh squeezed lemon juice (1/2 lemon)
*(shallots can be used instead of the onions and garlic combo)
Sprinkle with chopped flat-leaf parsley.
Asparagus prep
Steam the asparagus in a double-boiler, cut into one-inch pieces and sprinkle with fresh squeezed lemon juice. Puree a bit more than half of the asparagus with a tablespoon of olive oil and stock. Keep the spear-heads aside for adding near the end of the process.
1. Heat 3 tbsp olive oil in a dutch oven. Sauté the onions (or shallots) until showing signs of transparency before adding the garlic. Let the garlic cook until it begins to soften, do not let brown! (garlic omitted if using shallots)
2. Add the Arborio rice and mix well until all grains are coated with the oil. Mix while cooking until the grains begin toast slightly.
3. Add 1 cup of white wine and mix well. Keep mixing until the liquid is absorbed by the rice before adding more liquid.
4. Following the same procedure, add 1 cup of heated stock, always mixing, and wait for the rice to absorb before adding another cup of heated stock. Reserve the last cup of stock until the end!
5. Once the risotto has absorbed most of the liquid, add the butter, mix well and let it melt.
6. Add the Pecorino Romano cheese, a bit of salt and white pepper, mix well and let cook (while mixing) for a couple of minutes.
7. Add the asparagus puree mixing well allowing it to cook for a few more minutes.
8. Add the last cup of stock continuing to mix well and let cook until the liquid is absorbed and the risotto is the consistency of your liking.
9. Finally, fold the chopped up asparagus spear heads into the risotto and about 2 tbsp of fresh squeezed lemon juice, now you're ready to serve.
Garnish with fresh chopped flat-leaf parsley.
The Grape Gourmet
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Separate names with a comma.
Discussion in 'Biographical Notes' started by Unbeknown, Dec 31, 2018.
ماشاء الله
heart warming
Available in Canada and the US here (as well as for our customers in Australia, New Zealand and elsewhere)
The name that was given to him at birth was the beautiful name of Mohammed. The name corresponding to that was Al Mukhtar. His grandfather, a great Scholar of the Imam Ahle Sunnat wal Jamaat, Allamah Mawlana Raza Ali Khan, also gave the young child the beautiful name of Ahmed Raza. It was by this name that he was & still is famously known.
It will be fixed in the latest update. @abu Hasan
I think last line of Page 73 (PDF page 81) is incomplete. Please can anyone cross check it.
Ji, i did look for it but i couldn't seem to find it on sunniport homepage, but these were the beautiful books and poster i could access;
- Bad' al-Amali
- 50 essential beliefs
- The Light of Sight
- The Preface of Fatawa Ridawiyyah
- Loving the Prophet ﷺ
- The Noble bequests
- Tadhkirah of ibn mulaqqin.
- 30 volume Fatawa (poster)
- The preamable to faith
- The killer mistake
However, Jazak'Allahu khayraan for the mention of Ridawi press, i will also begin to use that site too. Allah Ta'ala reward you abundantly amin.
check the home page of sunniport, or visit ridawi press
It was emotional, i teared up. O my Master Ala Hazrat! #Speechless
Allah Ta'ala reward you immensely Mawlana Abu Hasan. And Jazak'Allahu khayran brother Aqdas, if it wasn't you to comment on this thread or be it anyone, i wouldn't have come across to read this amazing book; it came up as a new post on the thread, Thank you.
Why did aH write 68 reviews? Perhaps because Alahazrat lived 68 lunar years.
1. This is the best introduction to Alahazrat in the English language.
2. The book information at the end is brilliant. It might be missed, but think about it. The author must have read all those books to write such great reviews.
3. If you don't do anything this Safar, at least read this book.
Hopefully in time for Eyd ul Fitr InShaAllah.
Has it been released harris?
True. Incorporate the blue from the previous edition and have a gradient filter starting from the bottom that becomes transparent as it it reaches the dome.
Feedback on cover: looks like it's red and melancholy and that its telling a tale of bloodshed. Can be easily fixed by changing to another shade.. Maybe blue or any other.
i dont mean to sound critical, but i wouldn't personally have included 'british' on the cover, not if the lies and slander against Alāhazrat is anything to go by [that he was a british agent].
Allah ta'āala accept this work & reward those responsible.
revised edition. a number of errors, typos corrected.
if anyone is planning to print the book, please use this revised edition.
related: i've heard that the first one to use 'imam' for sayyidi ahmad rida khan was the khatib par excellence, mawlana mushtaq ahmad nizami, editor of paasbaan and author of books like khoon ke aaNsu. i think it was in the periodical paasbaan that he used 'imam'.
The title of "Ala Hazrat" was also initially used for Turkish Sultans of the Ottoman Empire, specifically for Suleyman the Magnificent
I have heard before that this title of Ala Hazrat was given to Imam Ahmad Rida in Makkah/Madina by the scholars there. Considering that it traces its roots with the Turks (to an extent at least) and considering that the Haramayn were still under Turkish rule then (or perhaps just under transition with a predominantly Ottoman culture still prevalent), this claim seems very plausible.
However I can't seem to find any references for this claim on the net (or otherwise too). Anyone know better?
Incidentally, this other title of the Ottomans has been silently copied and pasted by some other people in our times:
The Ottomans had a magnificent love and respect for the Beloved Prophet, 3alaihis salam. Initially the Sultan Yavuz Selim Khan I was conferred the title of "Haakim ul-Haramayn ash-Sharifayn" (Ruler/Administrator of the Two Holy Sanctuaries), and as soon as he heard of it, he withdrew from it saying that its rulers are the Beloved Prophet and his beloved companions and the Quraysh and decreed that it be switched over from "Haakim" to "Khaadim".
This is how the title of "Khaadim ul-Haramayn ash-Shareefayn" was contrived. This is a well documented fact of Ottoman history.
For the most part, these wiki entries are correct, except for missing out on some of the minutiae.


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6 Things I'm Glad My Parents Taught MeFriday, September 22, 2017
Whether we want to admit it or not, the truth is that a lot of the time, our parents are right. They're older and wiser and we learn a lot from them, even if we don't realize it at the time.
My parents, obviously, have played a role in shaping who I am, and I don't view that as a bad thing. There have been plenty of instances where something I've learned from my parents has come in to play and I think how grateful I am to have been taught that.
From goofy to practical, here are some (certainly, only some) of those things.
That it's okay to need to talk to somebody.
Opening up to others and asking for help can be difficult. I'm not one to do it often. I remember a time when I was in high school, I was upset about something, holed up in my room. When my mom came in to see if I was okay, she said she'd worry about me sometimes because while my sisters would talk about their problems if they were upset, I'd keep it to myself. At the time, it was comforting to know that my mom cared enough to ask, that I had an outlet if I needed it. I carry that with me today, reminding myself that talking to somebody or asking for help is perfectly okay.
My family tells stories during dinner, plays games during car rides, and sings songs while cooking. We're always trying to make each other laugh. We enjoy being around each other, which I know is a family dynamic I'm lucky to have. My parents make the best of ordinary situations, and that attitude has rubbed off on me, too.
To make ordinary moments fun.
My family tells stories during dinner, plays games during car rides, and sings songs while cooking. We're always trying to make each other laugh. We enjoy being around each other, which I know is a family dynamic I'm lucky to have. My parents make the best of ordinary situations, and that attitude has rubbed off on me, too.
How to navigate.
When we start learning how to drive, we also have to learn how to navigate. Was anyone else pretty unfamiliar with street names and directions before they had their license? To help teach me, when I had my permit, my dad would drive somewhere in town with me blindfolded in the backseat, and then I had to drive us home, using landmarks and street signs to figure out where we were. (Now that I type it out, I realize it sounds a bit weird, but it helped me a lot.) While Google Maps is still my go-to, I don't follow it blindly, and I think too many people do. I always know which direction I'm going and the general gist of the route.
How to drive on snowy roads.
Living in the midwest, this is key. I hate driving in the winter, but I feel more comfortable with it because of the practice my dad gave me. The first winter that I had my license, my dad went out with me to practice driving in poor conditions. We'd go to a quiet, straight road, drive a few blocks, and then as we approached a stop sign, he'd have me slam on the brakes. I learned what a car sliding on the ice felt like, how to turn the wheel to gain control again, and how far in advance I'd have to start braking to be able to stop in time. And I've only slid into a snowbank once.
To handle my own arguments.
Siblings fight. It happens. I'm one of three girls, too, so growing up, the fights would occasionally get catty. Sometimes one of my parents would intervene, sometimes they wouldn't. An argument would start to escalate and I'd expect my mom to break it up, but instead, she'd let us keep fighting until we worked it out ourselves. Letting siblings come to their own resolutions teaches them just that – how to express yourself and resolve issues.
What a good marriage looks like.
The relationship/marriage that my parents have is one I strive for. It isn't perfect, but no relationship is. They're just people, who truly love and care for each other. This year they celebrated their 25th wedding anniversary, and they made it look easy.


text:
volume 1issue # 48
published in 1995 by Marvel Comics
cover price: $1.95condition: NM
genre(s): Super-Hero
This issue is a variant of the regular printing. Variants are usually limited to less than 2000 copies worldwide.
Deluxe variant edition
Your Price: $3.00
In Stock
writer(s): Jeph Loeb
penciller(s): Adam Pollina
cover artist(s): Adam Pollina
X-Force, Sabretooth
Storm, Professor X


text:
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|Healthfully Delicious
Healthfully Delicious
Real food. real life.
Some Home-Cooked Inspiration
Below are a few meal pics in our household. All meals are clean of refined sugar, soy, and dairy. Sometimes vegetarian, egg-free, gluten-free, nut-free, etc. All meals are meant to be balanced in veggies, proteins, carbs... but sometimes... I just can't resist extra carbs... :)
I post these pics for you, mainly. Of course there's a bit of selfish pride in showing off our budding culinary successes... But, mainly, I post these to provide some kind of inspiration for you if you're thinking about trying to eat healthier/cook from scratch more often. Lee and I went from being "take-out/pre-packaged meal" kind of folk to the now "cook-from-real-ingredients-without-a-microwave" kind of folk. It was challenging at first, but we stuck with it and formed a new habit, which included becoming part of a CSA, weekly meal planning, and keeping staple real food ingredients stocked to be able to make anything with our CSA food. The hardest part was definitely learning to cook, like actually cook, and learning to read ingredients on everything we buy/eat. It's seems simple to say it now, but honestly, once we noticed a dramatic difference in our energy, weight, and grocery bill, we knew this was something we had to stick with. We both noticed these difference within a month of eliminating refined sugar. Lee still eats dairy and the occasional sugar now and I have completely eliminated dairy, soy, and sugar. It has become a new normal for us and we are so happy about it. I write this blog to share our experiences with this and to maybe inspire you to whatever you are looking for. :)
I'll post a couple recipes from this one as well: Pumpkin fudge and Pumpkin Almond Muffins for sure! Please let me know if you want a recipe for anything else you see!
Leave a Reply.
Truth: Life IS busy and unpredictable. And, yes, time is valuable. But what you eat can make or break it. So make it last. Make it count.
Cook. REALLY cook. Don't just tear open a package or crack open a jar. But cook - you know - mixing spices, simmering sauces, sautéing .. Yep, the real deal. It's really not that hard once you open your mind to it.
Read our story and try out some of our recipes. We really cooked these things (and ate them, too!). On weeknights. We even had time to do the dishes.
And yes, there is no refined sugar, soy, or dairy in any of these recipes. And often, they are vegan, gluten-free, or nut-free friendly.
A bit about me...
August 2014


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Can't even begin to explain to you how much my Grandad's dog seemed to be loving Born in the USA when I took that pic.
Today I was going to talk about my five current favourite records, but quickly realised that the image would look very uneven, so four it is.
In the past year or so, I've gotten really into vinyl. It's obviously a fairly old music format, but nonetheless one that has made a major comeback in recent years. I bought a record player last Spring and have been enjoying the sounds it makes ever since. I don't have hundreds of records, as of yet, but I have a bunch from various genres and periods. I thought it might be nice to inject a little bit of music conversation back into the blog, so I wanted to talk about the records I'm listening to the most right now.
Vinyl has the nicest, warmest sound to it - something rare when considering the other ways we listen to music these days. It has such a rich, in-the-room sound, that you could only compare to an intimate live performance. And that's why I love it. It's in the room and it fills the room, and when you go back to listening to music on your phone whilst you're out on the go, you notice the slightly more tinny, artificial sounds your earphones have to offer. That's why I prefer vinyl, it's raw and a little scratchy, but it has a warmth I can't describe, and it encourages you to listen to an album from start to finish, something we rarely do anymore.
One of my absolute favourite albums from last year is Silver Eye by Goldfrapp. I love the electronic nature of the music, and yet it's not too deeply into the genre - I find a lot of electronic music can be very overdone, but this is the perfect balance: slightly understated but definitely comfortably within the genre. The breathy vocals really compliment the synthesiser, almost completely combining the sounds, which I love to hear. I also absolutely love the artwork on this album. It's so simple and understated, yet has something very bold about it, which is very fitting with the music. A few of my favourite tracks include Systemagic, Faux Suede Drifter, and Beast That Never Was.
Next up is Aretha Franklin's twelfth studio album, Aretha Arrives. I love Aretha Franklin, I think her voice is just incredible. Soul is pretty much my favourite genre of music, and there's no soul like Aretha. I find her version of Satisfaction an amazing transformation from the original, putting her own twist on the song and making it seem like it's her own. You Are My Sunshine is one of my favourite tracks on the album, starting off by simply showing off her voice and then kicking into the song with the gusto that only Aretha seems capable of. I love listening to this one on vinyl in particular because it feels so authentic of the 60s when it was released - it makes me feel almost as though I was there.
Bon Iver is one of my favourite bands, but one I think you have to be in the right mind frame to listen to. If I want to listen to an album I truly love and I'm in quite a quiet mood, I'll put For Emma, Forever Ago on. It's such a stunning album; it truly gives me chills whenever I hear it. I love the timbre of the music. I think the songs, lyrically, can sound quite cold and disconnected, but the timbre is so rich and warm, and you hear that more than ever on vinyl. The album features one of my all favourite songs, which is re:stacks; I just think it's the most beautiful song in the world. My other favourites on this album are Blindsided and Flume. This is one that I don't listen to enough, but am always ready to play when the time is right.
The last one I'm going to mention today is Born in the USA by Bruce Springsteen. As you can see in the image above, my Grandad's dog, Vinnie, is also a big fan; never seen a dog so pleased to be listening to an album. I've actually only gotten into Springsteen in the last few years, but when I bought this album my Mum said she thought my Dad probably had one of the originals somewhere in our loft, so I'll have to have a hunt around for that at some point. A fun fact is that it was actually released two days after my parents got married. This is a classic album and will probably always be considered one; there wasn't tons of rock that survived the 80s, but this one helped the genre through. Some of my favourite tracks are Cover Me, I'm On Fire, Dancing In The Dark, and My Hometown.
What are some of your favourite albums to listen to on vinyl?
Until next time.
Social media/contacts:
Instagram: abbielour
Twitter: abbielour
Email: email@example.com


text:
The Obama and Psy handshake that took place just days after the Korean rapper's anti-American lyrics came to light has provoked outrage on Twitter.
Last week, it was revealed Psy, the Gangnam Style hitmaker who has made almost $8 million from his catchy tongue-in-cheek song, once rapped anti-American lyrics. These included lines (dating from 2004) such as, "Kill those f***ing Yankees who have been torturing Iraqi captives."
Psy has since apologized for the lyrics, but the handshake between the rapper and Obama was always likely to attract criticism from American conservatives.
Right-wing pundits and conservatives have queued up on Twitter to take shots at Obama for daring to fraternize with Psy. The pair met on Sunday at the "Christmas in Washington" charity concert, just two days after Psy's apology was released.
Previously, commentators have criticized the president for mingling with stars such as Jay-Z (whose lyrics, critics argued, contained "misogyny" and "racism"), while The Atlantic reminds us that Lena Dunham was smeared after making an advert supporting Obama.
In his apology on Friday, Psy stated:
"I understand the sacrifices American servicemen and women have made to protect freedom and democracy in my country and around the world. [The song] was part of a deeply emotional reaction to the war in Iraq and the killing of two Korean schoolgirls that was part of the overall anti-war sentiment shared by others around the world at that time."
CNN reports the offending song was written after two Korean girls were struck by a US military vehicle.
Regardless of that explanation, Twitter is suitably enraged about the Obama and Psy handshake, with Fox News regular Michelle Malkin leading the way:
The company he keeps ==> RT @twitchyteam Killer photo op: Obama and daughters meet U.S. troop-slay rapper PSY bit.ly/SQFyPB
— Michelle Malkin (@michellemalkin) December 10, 2012
Todd Akin was vilified lost the election for say something stupid but PSY rapped abt killing our soldiers Obama shakes his hand #tcot
— KimberlySez (@KimberlySez) December 11, 2012
Obama arrests a guy for making an anti-Muslim video. Obama shakes hand of PSY, Korean who advocated killing Americans. #RedNationRising
— JustSayNo2O (@NObamaChat) December 11, 2012
Rapper Psy for killing American soldiers and their wives. Obama shook his hand last night. We shed OUR blood in N. Korea for his freedom.
— Jeff Isaiah (@SoGoSwell) December 11, 2012
You can listen to Psy's anti-American rap below. What do you make of Obama shaking Psy's hand?


text:
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420 lm20 lm
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420 lm20 lm
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09/04/2020Andrew C.
United States
My everyday carry pocket light for over 9 years
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text:
Sentence in LIBOR manipulation case is 'one of the harshest penalties meted out against a banker since the financial crisis'
"A message needs to be sent to the world of banking," said UK Judge Jeremy Cooke on Monday as he handed down a 14-year sentence to former Citibank and UBS trader Tom Hayes, convicted in a London court on eight counts of conspiring to manipulate a global benchmark interest rate known as LIBOR.
While many of the world's leading banks have paid heavy financial penalties for tampering with the key benchmark, 35-year-old Hayes is the first individual to face a jury trial for manipulating the London Interbank Offered Rate, which is used by the world's biggest banks for trillions of dollars of global borrowing and lending.
The Guardian reports:
Hayes, from Fleet, Hampshire, was accused of being the ringleader in a vast conspiracy to fix the London interbank offered rate (Libor), a benchmark for $450tn (£290tn) of financial contracts and loans worldwide, between 2006 and 2010.
Motivated by greed and a desire for higher pay, the court heard that Hayes set up a network of brokers and traders that spanned 10 of the world's most powerful financial institutions, cajoling and at times bribing them to help rig rates – designed to reflect the cost of interbank borrowing – for profit. Hayes would then place large bets on financial markets that were sensitive to Libor moves.
Justice Cooke said Hayes was the "center and hub" of the manipulation, according to theBBC's Mark Broad, reporting from the Southwark Crown Court.
"You succumbed to temptation because you could…to gain status, seniority and remuneration," Cooke reportedly said, adding that Hayes' actions were "dishonest and wrong."
But Hayes claimed he was taking part in an "industry-wide" practice, the Guardian reports. "He described the broking market he worked in as the wild west, a place with no rules and where relationships relied on lavish entertainment. He said it was this high-pressure environment which took its toll on him, prompting him to threaten brokers and pick fights with colleagues to move interest rates to aid his trading."
The UK jury's unanimous verdict, followed about an hour later by Cooke's 14-year prison sentence, is said to be "one of the harshest penalties meted out against a banker since the financial crisis." The Wall Street Journal has a run-down of how Hayes' sentence stacks up against others who have been convicted of white-collar crimes.
The New York Times notes that Hayes' case "was seen as a bellwether for British authorities, who have been criticized in the United States for not being as aggressive as the Justice Department when it comes to pursuing financial crime."
Six other traders from three other financial institutions will go to trial in London in September on charges related to the manipulation of LIBOR.
Source: Finally, One Banker Gets Sizable Jail Term. But Will Others Follow?