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ACCT Final Exam Notes
- Patience Willis
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1 LO1: Identify the different types of receivables. - The term receivables refers to amounts due from individuals and businesses. They are claims expected to be collected in cash and are important, as they represent one of an entity s most liquid assets and for some, one of the largest assets. - Accounts receivable are amounts owed by customers on account; generally collected within days. - Notes receivable are claims for which formal instruments of credit are issued as evidence for the debt. The instrument normally requires the debtor to pay interest and extends for time periods of days or longer. - There are three main accounting problems associated with accounts receivable, which are: 1. Recognising accounts receivable; 2. Valuing accounts receivable; and 3. Accelerating cash receipts from receivables. - Recognising accounts receivable is relatively straightforward. For a service entity, a receivable is recorded when a service is provided on account. For a merchandiser, accounts receivable are recorded at the point of sale of goods on account. Receivables are also reduced as a result of sales discounts and sales returns. LO2: Apply methods used to account for receivables, including bad debts. - Valuing accounts receivable is more complex. While each customer must satisfy the credit requirements of the seller before the sale is approved, some receivables become uncollectable (i.e. customer defaults on the transaction). Therefore, unrecoverable receivables are written off according to two methods: - Direct Write-Off Method: assumes all receivables will be collected, with a bad debt recognised only when the entity knows it will not be pid (evidence-based), while accounts receivable is reported at its gross amount on the statement of financial position. After writing off bad debts, the new gross amount for accounts receivable is recorded on the statement of financial position. - PROBLEM: under this method, the bad debts expense account is often recorded in the period following that in which the revenue was recorded. Therefore, it is not until the account receivable has been outstanding for a while that it becomes apparent that is uncollectable; making it unacceptable for financial reporting purposes. - Allowance Method: recognises that not all receivables will be collected, with accounts receivable recorded on the balance sheet at its net amount. - The allowance method is used in order to give financial statement users a more accurate picture and involves three main steps. Allowance for Doubtful Debts is used as a contra asset account, instead of a direct credit to Accounts Receivable, as we would not know which customers are not going to pay. The credit balance is the allowance account will absorb the specific write-offs when they occur.
2 1. Recording estimated uncollectables - a journal entry is made as an adjustment at the end of the period to established the allowance for bad debts: DR Bad Debts Expense CR Allowance for Doubtful Debts (To record estimate of uncollectable amounts) 2. Recording the write-off of an uncollectable amount - when all methods of collecting a past-due account have been exhausted, the account should be written off: DR Allowance for Doubtful Debts CR Accounts Receivable - Customer X (To record the write-off of Customer X) 3. Recovery of an uncollectable account - in some scenarios, a debt may be collected AFTER it has been written off as uncollectable, in which case two journal entries are required: DR Accounts Receivable - Customer X CR Allowance for Doubtful Debts (To reverse the write-off of Customer X) DR Cash CR Accounts Receivable - Customer X (To record the collection from Customer X) - AASB 139 suggests using the allowance is far more beneficial as it meets the criteria of recording receivables initially at fair value and subsequently at amortised cost. If a receivable has been impaired, its carrying amount is written down to its recoverable amount, which is the present value of cash flows expected to be derived. 4. Estimation of the allowance - two methods; the percentage of net sales OR ageing of accounts receivable.! Percentage of net sales - involves calculating the additional estimated bad debt by taking a % of net sales made during the period. This amount is then added to the balance of Allowance for Doubtful Debts.! Ageing of accounts receivable - involves preparing a schedule in which customer balances are classified by the length of time they have been unpaid. The balance of Allowance for Doubtful Debts is then adjusted to bring it up (or down) to the new amount calculated. LO3: Describe how receivables are reported in financial statements. - For external financial reporting, receivables are classified as current (mature within 12 months or the entity s operating cycle) or non-current assets on the statement of financial position. Details regarding receivables, their maturity and the allowance for doubtful debts are disclosed in the notes to the financial statements. LO4: Explain the principles of receivables management. The principles of receivables management concern five aspects: Extending credit - a firm needs to be careful that it does not end up with risky customers from extending its credit policy who cannot, or will not, pay their debt. However, steps such as requiring letters of credit or bank guarantees (as well as reference letters to check financial health) from risky customers can minimise losses.
3 Establishing a payment period - must be consistent with that of periods set by competitors. Ensuring that customers are aware of the payment policy is essential, with discounts encouraging sales. Monitoring collections - credit risk refers to the threat of non-payment of receivables, which could impair the entity s financial position. Analysing the credit risk ratio is one method of monitoring receivables. Increases in ratio may suggest increased extension of credit to questionable customers, which may require the evaluation of credit policies. Credit risk ratio (%) = Allowance for Doubtful Debts / Accounts Receivable Evaluating the receivables balance - the relationship between sales, accounts receivable and cash collections is extremely important. A disproportionate increase in accounts receivable may signal that the entity increased its sales by loosening its credit policy, resulting in less liquid receivables. The receivables turnover measures the number of times, on average receivables are collected during the period. The average collection period ratio is used to assess the effectiveness of credit and collection policies; general rule is the collection period should not greatly exceed the credit term period (i.e. time allowed for payment). An increase in this ratio may suggest a decline in the financial health of the entity s customers. Receivables Turnover (times) = Net Credit Sales (Net Sales - Cash Sales ) / Average Net Receivables Collection Period (days) = 365 / Receivables Turnover Accelerating cash receipts - offer incentives for prompt payment (settlement discounts) and the use of credit card sales (increase sales without bad debts). LO5: Identify the principles of internal control. - Internal control consists of all the processed and policies implemented by management to provide effective and efficient operations, compliance with laws, safeguard assets and enhance the completeness, accuracy and reliability of accounting records. There are five main principles: 1. Establishment of responsibility: assign responsibility to specific individuals and monitoring the compliance of enforced procedures/practices. 2. Segregation of duties: responsibility for related activities are assigned to different people, especially tasks involving the recording and physical handling of the asset. 3. Documentation procedures: all documents generated by the business to be pre-numbered and initiallied to provide an audit trail for the checking of transactions. 4. Physical, mechanical and electronic control: use of safes, alarms, passwords and time clocks. 5. Independent internal verification: checking procedures to ensure segregation of duties, monitoring by supervisors, verification by internal auditors and a rotation of duties. The limitations of internal control include: - Cost vs. Benefit: cost of establishing procedure should not exceed expected benefit. - Human element: fatigue, carelessness, indifference. - Collusion: two or more individuals who work together to get around controls. - Size of business: larger businesses may find it tough to reduce fraudulent behaviour. LO6: Explain the application of internal control principles. - Cash is the most desirable asset, consisting of cash on hand, cash at bank, cheque accounts and equivalents. - Internal control over cash receipts: authorised personnel handle cash receipts, different individuals handle cash, remittance advices and cash register tapes, cash stored securely in safes and banked frequently as well as counted daily and compared to bank deposits (via the bank reconciliation). LO7: Discuss the basic principles of cash management. - Basic principles of cash management: increase the speed of collection of receivables, keep inventory levels low, don t pay earlier than necessary, plan the timing of major expenditures and invest idle cash. The ratio of cash to daily cash expenses evaluates whether cash on hand is adequate to meet its daily needs. A low measure should be investigated, as additional financing may be necessary. Cash to Daily Cash Expenses = Cash / Average Daily Cash Expense.
4 Recording, Analysing, Managing and Reporting Non-Current Assets LO1: Describe how the cost principle applies to property, plant and equipment assets. - The cost principle dictates that all assets are initially recorded in the accounts at their purchase price or cost. This applies not only at the time the asset is purchased, but also over the time it is held. - Property, plant and equipment (PPE) refer to assets that have physical substance (definite size and shape), are used in the operations of an entity for more than one period, and are not intended for sale to customers. They are generally long-lived and expected to provide future economic benefits for a number of years. - AASB 116 requires the decline in economic benefits derived from the use of an asset to be recognised on a systematic basis over the asset s useful life. This decline is recognised as the depreciation expense in the income statement and as accumulated depreciation (contra asset account) in the balance sheet. - PPE assets are subdivided into two classes: property (includes land, buildings and land improvements such as driveways and fences) and plant and equipment (e.g. cash registers, computers, furniture and vehicles). - PPE assets are initially recorded at cost in accordance with the cost principle. AASB 116 states cost refers to the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset. For constructed or built assets, costs are accumulated until the asset is ready for its intended use. Fair value refers to the amount for which an asset could be exchanged between knowledgeable willing parties in an arm s-length transaction. - The cost of an asset consists of the fair value of all expenditure necessary to acquire the asset and make it ready for its intended use (e.g. purchase price, freight costs, installation costs). This excludes non-capital expenditure (such as replacing tyres or a windscreen of a company vehicle), which are expensed immediately. - For property, the cost of land includes: purchase price, settlement cost (e.g. solicitor s fees), stamp duty and accrued property taxes (assumed by purchaser). For plant and equipment, the cost includes: purchase price, freight charges and insurance during transit paid by the purchaser. It also comprises expenditures required in assembling, installing and testing the unit (however, registration and insurance are treated as expenses). Two points to consider in determining the cost of equipment are: the frequency of the cost (one-off or recurring) and the benefit period (the life of the asset or just 1 year). LO2: Explain the concept of depreciation. - Depreciation refers to the process of allocating to expense the cost of a PPE asset over its useful (service) life in a rational and systematic manner. Such cost allocation is designed to properly recognise expenses in line with the period concept. - The journal entry to record depreciation for the period is to debit the Depreciation Expense account and credit not the asset account where the cost was recorded, but to a separate account, Accumulated Depreciation. It is a contra asset asset, and is reported as an offset to or reduction from a related account, the PPE asset. In the statement of financial position, the carrying amount (or book value) = cost less accumulated depreciation, is reported, while the original cost of the PPE asset and accumulated depreciation information are provided as a note for statement users. - Depreciation applies to land improvements, buildings, and plant and equipment (all depreciable assets), as their usefulness and revenue-generating ability decline over the asset s useful life. Exception: land. - AASB 116 outlines 4 factors that contribute to the decline in economic benefit: usage of the asset (determined by the expected capacity or physical output), wear and tear through physical use of the asset (e.g. a truck s exposure to salt air and rain), technical and commercial obsolescence (out of date before it physically wears out; revenue-producing ability of the asset declines as there is a fall in the demand for the good or service produced by that PPE asset) and legal life (expiry of a lease). - There are 3 factors that affect the calculation of depreciation: cost, useful life (an estimate of the expected productive life of the asset, expressed in time, units of activity/output) and residual value (an estimate of the asset s value at the end of its useful life; based on its worth as scrap or salvage or on its trade-in value). LO3: Calculate the depreciation using various methods and contrast the expense patterns of the methods. - Management chooses the method they believe best measures an asset s decline in future benefits over its useful life; but must remain consist, as it enhances the comparability of financial statements over periods.
5 Recording, Analysing, Managing and Reporting Non-Current Assets! Straight-line method: depreciation expense is the same for each year of the asset s useful life, as the future benefits are consumed at the same rate each year. This methods depreciates assets appropriately when its use is reasonably uniform throughout its service life (daily use doesn t affect productivity, e.g. buildings, furniture). Cost - Residual Value = Depreciable Amount Depreciable Amount / Useful Life (Years) = Depreciation Expense.! Diminishing balance method: is an accelerated method, as the depreciation expense is higher in the early years of an asset s life. However, it still produces a decreasing annual depreciation expense over the useful life, as the depreciable amount remains the same. Managers might choose this approach if they think an asset s usefulness will decline very quickly (i.e. future economic benefits are obtained in the earlier years). Carrying Amount (beginning of the year) x Diminishing Balance Rate = Depreciation Expense.! Units-of-production method: has the useful life expressed in terms of the total units of production or the use expected from the asset. It is ideally suited to factory machinery (output or machine hours). Depreciation Amount / Total Units of Production = Depreciation Cost per Unit Depreciation Cost per Unit x Units (during the year) = Depreciation Expense. - Periodic depreciation varies considerably among the methods, but total depreciation is the same for the 5-year period. Annual depreciation expense should also be reviewed yearly, because if there is a significant change in the consumption of future benefits, the method should correspondingly change. LO4: Account for subsequent expenditures. - During an asset s useful life, a firm may incur costs for ordinary repairs, which are expenditures to maintain the operating efficiency and expected productive life of the asset. They are fairly small amounts that occur frequently throughout the service life (e.g. replacing parts on aircraft and repainting buildings) and are debited to Repair and Maintenance Expense as incurred (operating component of the Income Statement). On the other hand, additions and improvements, are expenditures incurred to increase the the operating efficiency, productive capacity or expected useful life of the PPE asset. They are usually material in amount and occur infrequently during the period of ownership, being capitalised and depreciated over the remaining useful life. LO5: Account for the disposal of property, plant and equipment assets. - PPE assets can be disposed of via a sale, scrapping or exchange. Whatever the disposal method, the entity must determine the carrying amount (cost - accumulated depreciation to date) of the asset at the time of disposal. If the disposal occurs at any time during the year, depreciation for the portion of the year to the date of disposal must be recorded. The carrying amount is then eliminated by reducing (debiting) Accumulated Depreciation for the total depreciation associated with that asset and reducing (crediting) the asset account. LO6: Indicate how non-current assets are reported in the statement of financial position. - AASB 101 gives minimum classification of assets which must be shown on the balance sheet. Under the noncurrent assets heading, property, plant and equipment, intangibles and agricultural/biological assets are listed separately. Also, assets intended for sale rather than use are reported at the lower of carrying amount and fair value less costs to sell.
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text:
And Hi! Thanks for checking my little project out. I guess I should introduce myself, I'm Lisa, mama to two adorable little people, Doodle and the Little Man, and wife to Tony. We have a dog, a crazy, lazy coonhound named Sofi.
Maybe some background to start the story? Tony and I met 13 years ago, got married almost four years ago. Doodle joined us just after our first anniversary, Little Man 18 months after that. I always expected I'd have more than two, but I'm finding these two keep me running like they're multiplying without my help :).
I love my life, all the craziness and lack of sleep are worth it when chubby little toddler cheeks smile every time they see me. I can't imagine it any other way.

subset: commoncrawl


text:
Do Deep Discounts Attract Loyal Customers?
Written by cibiri, Posted in Uncategorized
About two years ago the Groupon phase was just booming. After much debate I decided to take the plunge. We set up a Groupon deal with enough restrictions in place to satisfy my fears of becoming a Groupon Slave. We sold just over 100 Groupons, and that afternoon people started coming in. At first it was great to see new faces in the door, people excited about trying out our service, the buzz of a busier gym was palpable and we were excited about our opportunity to showcase the awesomeness we had brewing in our box.
Imagine for a moment that you the owner of a BMW dealership (insert any other premium car or product retailer if you wish). As a provider of a premium product you don't compete on price, in fact price is one of the things you keep high to ensure you can keep your quality high. Now imagine for a moment, your BMW dealership is having a hard time selling cars. Racking your brain for what the problem is you decide that you've found the perfect solution! You're going to offer short term leases, for cheaper than a regular lease costs. Brilliant! For only $99 dollars you can drive a new BMW M3 for 21 days. Take it home, show it to your friends, go on a few dates in style and then bring it back when you're done. A savings of 79%.
The thought process behind this is that attracting more people to try the product will make more people interested in buying the product. Now, how many of these people who bargain hunted a deal do you think will be interested in paying full price for the BMW M3 after their 21 days of glory? If not, is it the fault of the manufacturer or the dealership? Did we give them a lemon car? Perhaps the customer service wasn't great (especially considering we had hundreds of people lined up to pick up their car all on the same day. Do you get where I'm going with this? In this situation the problem isn't the product/service. The problem is the customers!
These deal-finders are no more likely to become loyal customers than a random person walking by your building. Why you ask? Because they don't value your product. Simple as that. Can many more people afford to lease or purchase an $80,000 vehicle than currently do? Sure they can. The difference is they don't want to. Their values are not aligned with yours. They might value going on two nice vacations a year with their family. They might want to own two or three vehicles. They might even want to own a Smart Car instead because it's 'good for the environment', or plunge money into Retirement Savings Plans.
Your most loyal customer has values that are aligned with yours. They see the value in what you offer, and it fits into their lives because they have made that decision, often without you. You're filling a need, or solving a problem. More often than not you're not winning the game simply because you offer something for cheaper than the competition.
Seth Godin often talks about the race to the bottom. As he says "the biggest problem with the race to the bottom is that you might actually win". The customer you want isn't the one that wants to buy the cheapest car, or the cheapest tv. The one that drives around town wasting $2 of gas to save 20 cents filling up their gas tank. You want the customer that drives across town spend an extra $2 in gas to come see you instead of your cheaper competitor!
Discount focused people are rarely loyal, because they value low prices. Instead, spend your time improving your customer experience. Treat your customers like family. Give them more, focus on improving your service and refining your product until you're at a point where you can pick and choose your customers to make sure they're the right fit… for both of you! When you and your customer are on the same page, that's when you can really make awesome things happen!
Do I regret running Groupon? Nope. It was an experience that taught me a lot, and we gained some awesome members from it. Would I ever do it again? Hell no. There are significantly better options to attract customers, the difference is the better options take more work than a simple click.


text: Yes it's the most wonderful time of the year, the happiest season of all. A season to celebrate the birth of our Savior and be of good cheer! Parties, reunions and get-togethers with stories of Christmases of long time ago. And best of all, it's the holiday break and I'm off to somewhere exciting once again. This time I am not telling. See you next year! But before anything else, I'm leaving you with Harry Connick Jr. to cheer your days up even more. Happy Christmas to all!


text:
The above mentioned QSL cards arrived safe at my QTH today thanks to Dick, N7RO. 4 new IOTAs for me and V73RRC new one on 30 meters.
Semi serious effort with FT2000 + SB200 (abt 500W) and 2 el. quad. Too much "help" from Mr. Murphy and result suffered a lot: 878 QSOs, 79 DXCC and 75 oblasts and 945868 points. CU in the next one!
ZL8X QSL card arrived
Today I have rcvd QSL card from ZL8X DX-pedition, beautiful 3-sided QSL. Thanks to QSLmgr Mario, DJ2MX.
PJ4A & PJ7E cfm via LotW
PJ4A & PJ7E confirmed via LotW today. Now I am only missing PJ2/K2TQC on 30 meters. Well done PJ's.
VP8ORK cfm via LotW
VP8ORK confirmed today via LotW on 7 bands 80-12 meters. Great news!
PJ's coming via LotW
Yesterday I have rcvd PJ4D & PJ4W QSL cards via W3HNK. PJ's keep coming via LotW; sofar PJ2T, PJ2/WI9WI, PJ4D, PJ4N, PJ4W & PJ6A have been confirmed this way. Still need PJ7E on 9 bands and PJ2/K2TQC on 30 m and PJ4A on 10 meters.
My name is Zlatko and my call is 9A2EU. I have been in ham radio since 1974 and my main interests are DX-ing and contesting. I'll write about these stuff in my blog.
December 2018


text:
Adding a news article
Apr 20, 2014 10:11 pm
To add a News Article:
- Click on the Add a new News Article button.
- Enter a brief yet descriptive headline for the news article in the Headline field.
- If youd like a sub-headline to appear directly below the headline on the news articles page, enter it in the Sub-headline field.
- Select a category for the new news article from the Category dropdown list. Additional news categories may be added in the Categories tab.
- Enter the article authors name in the Author field.
- To allow site visitors to contact the author of the article, enter their address in the Email field.
- In the Source field, enter the source of the news article. This information can also be set up by your site administrator in the Configuration module, and set to automatically appear in the field.
- Enter the news release date and expiration date in the selected fields. Leaving these fields blank will automatically publish the article when it is saved. The article will remain on the live site until it is deleted or an expiration date is entered.
- In the Blurb field, enter introductory information for the article. This field can display up to 250 characters, including HTML formatting. If this field is left blank some configurations will display the first words of the news article body as the blurb. Contact your system administrator to set this value to 0 for the News Article feature if you do not want any of the body information to appear as a blurb.
- In the Body field, enter the text of the full news item. Note that you can use the text editor to format text or add links, pictures, video or other media.
- If the article is copyrighted, or contains copyrighted information, enter it in the Copyright field. If youre unsure about whether to include this information, it is usually best to do so if the information is available. Copyright information may be set up to display automatically by the site administrator in the Configuration module.
- If youd like the article to display on one scrolling webpage, click on the Single Page Format checkbox. If this box is unchecked, the article may be split into multiple pages with a More link.
- Click Save News Article to add the news article to your site.


text:
I'd been sitting on the sidelines of the HD-DVD vs. Blu-rayspectacle, reluctant to sink cash into either hardware or mediauntil the dust settled and one victor remained.
I'm hardly alone in this sentiment: No one wants an expensivepiece of hardware sitting unused, or a media collection that isonly playable on the one TV down in the basement (afterreconnecting the derelict player that had been disconnected to freean HDMI port).
Sales had been relatively slow for standalone players.
Instead the most successful uptake of the new formats has beenvia the Sony PS3 and its built-in Blu-ray player (Sony is theprincipal backer and beneficiary of Blu-ray), accounting for ahefty percentage of deployed Blu-ray players worldwide, whethertheir owners know that they're being counted as faithful Blu-rayfans or not. For those who were aware of the feature, I'm sure ithelped them justify the purchase to their parents/wives/husbands:"But it's also a next generation DVD player!" (Countless PS2s weresold on the justification that it could double as a somewhatmediocre DVD player).
This vaulted Blu-ray into an early lead considering thatMicrosoft, despite being an HD-DVD backer, didn't incorporateHD-DVD into the XBox 360 — there remains widespread confusionabout this — instead offering it later as an add on player.
The boards filled with the Blu-ray faithful, hopeful that theycould help the format succeed to vindicate their purchasejustification.
Not wanting a PS3, the motivation to upgrade just wasn't asstrong as it was for, say, the desire to move from VHS to DVD.While the new formats technically offer improved resolution, and amuch better video compression technology (greatly reducingirritants like posterization in dark sections), the improvementisn't dramatic compared to standard DVD run through a competentupscaling DVD player. Audio has theoretically improved on the newformats, but given the sparse availability of DTS-encoding movieson DVD media — DTS being the higher quality alternative to DolbyDigital — the audio capabilities of DVD was barely exploited atall already, so I don't expect much real improvement with the newformats, beyond looking better on paper.
The interactivity features of the platform have improved (evenseemingly trivial things like accessing the chapter guide while themovie continues to play, the chapter guide translucently overlaid),but until the media makers start fully leveraging it, and unlessyou are the sort to draw a lot of value from the extras, that isn'ta major selling point. DVD was a huge convenience win over VHS,with random access and no be-kind-rewind demands, but the newformats are just minor improvements over what we already have.
Which brings me to my recent desire to buy an upscaling DVDplayer, desiring a unit that interpolated more elegantly to HDTVresolutions.
Then I came across a Toshiba HD-DVD HD-A3 player for less than$200 (with 2 free HD-DVDs in the box, and another 5 via a mail inform).
So I picked sides, and chose HD-DVD. I've thus declared fealtyto the format, and will now order the loyal minion t-shirt andballcap, and debate the point passionately whenever the opportunityarises!
My purchase justification goes as follows-
- It's cheap. Really cheap. Comes with a couple of movies aswell, which is nice. It doesn't have every feature, but it's a goodstart. [For instance it's missing 1080p, but that didn't disuademe: 1080p happens to be one of the most oversold, misrepresentedfeatures trumpeted today. I'd much rather have 1080/24]
- We'll still be largely watching traditional DVDs, with the oddHD-DVD rented from zip.ca. I'm notgoing to cry any tears that some companies have been bribed orcoerced into only supporting one format or the other — I'll justgo with the standard DVD option.
- It's a really, really good upscaling DVD player, so I'mcompletely satisified with the purchase even without playingnext-generation media. If Blu-ray was victorious and tossed theHD-DVD consortium into the dustbin of history, I wouldn't havepurchase regret (I would feel quite differently if bought one ofthe $700 players).
- The storage differential between the two formats is irrelevantfor the prescribed use. While the greater capacity of Blu-ray is awin if you want it as a backup format for a PC, it isn't pertinentfor a 4 hour VC1-encoded motion picture with top quality audio andsound. Indicative of this is the fact that quite a few Blu-rayreleases have been encoded with the vastly inferior MPEG2 codec,wasting the extra space to use an obsolete compressiontechnology.
- In a few years, this will all be moot anyways, as streamingtechnology and capacity improves. Ultimately these are holdovertechnologies.
I still don't plan on amassing a media collection, but I havebeen enjoying the higher quality rentals — when a given release isavailable on HD-DVD — for just a small premium over a decentupscaling DVD player.


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Most Romantic Winter Getaways in Europe
Winter in Europe can be very romantic, think about walking down the white snow covered streets and the cozy chairs by the fire of a nice little hotel. The many holidays during winter time are charming up the romantic cities of Europe, where decorations and lights are everywhere. Take a look at our favourite romantic winter getaway choices, they are bit more unique than the regular capitals of Europe.
St. Petersburg, Russia
We all have imagined how icy cold can be Russia during winter time, where all the streets, parks, rivers and buildings are covered in a white snow. The average temperature can get from -2 degrees celsius to -20, which makes you right about the freaking cold weather over there. But there is something about it that makes everything romantic. The sun flakes reflected in the frozen river, the historical buildings and museums all covered in snow gives even more meaning and feeling to it, the stunning hotels you can stay at and just absorbing all the greatness of the city and its history makes you forget about the cold weather. There are many things you can do here, the Russians deal with the cold weather like no other, and you will never feel bored or too cold here. Visit the opera, the ballet which is the greatest in the world, go ice skating or just enjoy the many restaurants that offer various types of cuisine. Best time to visit St. Petersburg is between December and mid January, when the weather is still not at its worst, and with the holiday peak time you will never have a boring day in your visit.
via http://interestingaboutrussia.blogspot.com
Pontresina, Switzerland
One of the bit underrated places in Switzerland, in this beautiful municipality in the Maloja the first hotel was built around the 19th century. Overshadowed by its popular neighbour St. Moritz, this pine forests place is perfect for the romantics, as it is quieter and not so filled with tourists. This fairy tale village is risen high on 1800 m, is great history reminder of an old custom and religion, as well as architecture. You can spot the decorated walls on the Engadine houses that dates since the 18th century. There are elegant hotels for your desire, that should satisfy every taste. You can enjoy the landscapes around in many ways, like the railway lines that take you up to more that 2000m high for a panoramic view and walks in the snow, or just enjoy the village and its great museum and restaurants.
Torla, Spain
This small village boarders France and is one of the less populated villages with no more than 1000 inhabitants. It's a gateway to the National Park Ordesa y Monte Perdido and lies in the valley of River Ara. The small size makes this village so charming that cant be excluded of the list of most romantic places to visit during winter. Whether you're an adventurist or a laid back person willing to have a lovely romantic weekend with the love one, this is the place. Explore the national Park or the green hills around, the mild weather is on your side, and lots of comfort food by the fire in the rural area, makes the sleepy mood active.
via http://www.amazingplacesonearth.com
Ohrid, Macedonia
No one really looks deep in the Balkan Peninsula when it comes to a winter or any kind of getaway. Ok, Greece is the only reason people know Balkan. But there is a small place in the central Balkan that is called Ohrid, and its situated in the south-west of the small country Macedonia. Ohrid is wide spread on Ohrid Lake, which you probably didn't know that is the oldest lake in Europe, and I'm talking more than 10 million years old. Here you can still smell the communist era, where once was Ex-Yugoslavia, and the people haven't change their customs yet. The many years of Turkish occupancy left Macedonia with influences in their cuisine, that no one could resist. Ohrid and Ohrid Lake were accepted as Cultural and Natural World Heritage Sites by UNESCO, and Ohrid has great architectural sites, and the remains of old houses are very well kept. There is archaeological site in which was found a great mosaic from the earliest centuries, ancient Greek amphitheatre, winding streets and romantic old town where you can find the best Ohrid pearls, and enjoy the Macedonian food. There are 365 churches in Ohrid and the same amount of reasons to go there now.


text:
The last few weeks, I've been talking about container virtualization and the work we're doing here at VMware in this area. Specifically, I have written about both performance and security aspects and why you would even want to virtualize your containers in the first place.
In this blog post, I will talk about an implementation detail of VMware's solution for virtualized containers. I'm writing this because there seems to be some confusion in the market about how and why you would want to virtualize containers that all seem to be based on some false assumptions about the implementation details.
I've already talked about the false performance assumptions that people make. In this case, I'd like to talk about the false deployment assumptions.
When we deploy containers using vSphere Integrated Containers (vIC), we deploy them on a one to one basis onto VM's. This is to say, for every container that vIC creates, there is an underlying VM supporting this container. This one to one mapping is what gives us the security and isolation benefits we discussed earlier.
However, it is not correct to assume that the VM we create is a regular VM. Instead of the normal VM creation process that we use in vSphere, it's important to note that vIC sits on top of a technology we internally refer to as "Bonneville." The name Bonneville is relevant here because the entire purpose of Bonneville is to make VM creation as fast as possible (like the time trials at the salt flats). Because of the way Bonneville works, most of your assumptions about the VM creation process are no longer true.
For example, a VM created by vIC doesn't boot. It forks (using an ESXi feature called "instant clone"). That is to say, it is a daughter process from another parent VM. Thus, there is no boot sequence for the underlying child. It simply starts from where the parent left off. The process is very similar in concept to vMotion. We take a fully booted, running copy of Linux (Photon OS in our case) and then we stun it. This is similar to the stun operation that happens during vMotion. However, instead of moving the VM to another host, we leave it in this stunned state. We then fork new child VM's off of this parent. Thus, the child starts very quickly (measured in milliseconds). There is no boot time because the guest never boots.
We refer to this child VM as a "jeVM" or "Just Enough VM" (think the three bears here). Since the jeVM has the properties of a container (nearly instant start and dynamic memory), it's a great way for vIC to build VM's to run docker containers.
A great side-effect of this approach is that from vSphere's point of view, the jeVMs are REAL VM's and thus can be managed like VM's. This means that your existing tooling, automation and management platforms will continue to work unmodified. The only difference is that now you'll be seeing each new container as a new VM with a name derived from the UUID of the embedded container. So, they're VM's from vSphere's point of view but they're created in a new and much more efficient way. Thus, the term "jeVM."


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The Denver Nuggets tip off their 2017-18 home opener against the Sacramento Kings on Saturday night.
When: Saturday October 21st, 7 PM
Where: Pepsi Center, Denver, CO
TV/Radio: Altitude Sports Network, Altitude AM 950
Basketball returns to the 5280 as the Nuggets look to pick up their first win of the season after a second half meltdown against the Utah Jazz on Wednesday night (106-96). Denver will look to regain the composure that they showed on offense in the first half against Utah. Only this time, they'll hope to maintain it all game long.
While the game is sure to be entertaining, halftime will hold plenty of entertainment itself. The Nuggets will be holding a "Legends Night" tonight. To help celebrate 50 years of Mile High Basketball, the team will welcome back all five Nuggets to have had their jerseys retired prior to the season's start: Dan Issel, Alex English, David Thompson, Bryon Beck and Dikembe Mutombo.
Additionally, the Nuggets will honor their winningest ever coach in Doug Moe (432 wins). The Nuggets have made huge efforts in the past few years in trying to bridge the gap between young fans and those die hards of the 80's. This event follows the retiring of Fat Lever's jersey and is one of many to come in this celebratory season.
Issel, English magic. Back together tonight. #TheGoldenAge pic.twitter.com/e025jJAGyF
— Denver Nuggets (@nuggets) October 21, 2017
What to watch for
In the second half against Utah, the Jazz dialed up the pressure on Denver's young guards. While Emmanuel Mudiay didn't commit a turnover, Jamal Murray posted a TOV % (turnovers per 100 possessions) of 30%.
One of the biggest concerns for this Nuggets team is the ability of the young guards to handle pressure. With the release of Jameer Nelson, the Nuggets will be forced to take some lumps early on while Murray and Mudiay grow and become more efficient.
George Hill, once a target of Denver's, moved on from Utah to Sacramento in the offseason. Expect the seasoned and defensively able Hill to harass the Nugget guards all night.
Jazz Net Ratings by quarter against the Nuggets
1st: -31.1
2nd: -2.7
3rd: +14.3
4th: +62.4
— Andy Bailey (@AndrewDBailey) October 19, 2017
The Nuggets will also look to get Nikola Jokic going early on. Jokic posted a Ortg (Offensive rating per 100 possessions) of 79 in the opener, well below his 126 average for the 2016-17 season.
Look for Jokic to have a monster game and the Nuggets to rebound into their offensive form that made them the 4th best team in terms of Ortg in the 2016-17 season. Stay tuned to Dig In Denver for all your postgame coverage.


text:
Men fail. Jobs vanish. Health diminishes. Sin overcomes.
Rebounding from failure and loss is possible. Through Christ you can come back stronger!
The Coming Back Stronger Men's Conference will give you street-level, real-world Biblical encouragement to come back even stronger from life's defeats. The conference features nationally acclaimed speakers Steve Brown, David Zahl, and Dudley Hall; as well as several local ministry leaders.
Register today at www.comingbackstronger.com.
Mission Birmingham is facilitating this men's conference with the following participating ministries: Southeastern Bible College, Awaken Recovery, Doers of the Word Church, Undone Redone, Fullness Christian Fellowship and Jack Williams District 47 Alabama House of Representatives.


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2033 Chancellor Street is a perfect blend of the elegance associated with Rittenhouse Square and the modern conveniences everyone craves today. This stunning 2 bed, 2 bath condo features gorgeous hardwood floors, a gourmet kitchen with granite counters, stainless steel appliances and creative storage, bright and sunny bedrooms, and spa-like bathrooms. The home connects to the Wanamaker Parking Garage, where leased parking is available, with a 1-year credit for parking included in the sale price. It also receives access to the same amenities as the Wanamaker Tower, including a roof-top swimming pool, gym, and 24-hour doorman. Within steps of Tria Taproom (make sure you try the Mahi Tacos, they're amazing!), and just a short walk from Rittenhouse Square Park, 2033 Chancellor Street is in the heart of it all. Don't delay, schedule your showing today! Please check OPA for 2019 taxes due to possible citywide reassessment.
Listing courtesy of Keller Williams Philly.


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Hello Penguins!
Another day, another Daily Challenge! Each time the clock strikes midnight in Pacific Standard Time, the island refreshes with new challenges for us to complete, either solo or as a community. Some challenges do require membership, but there are always a few for non-members. In order to start earning coins and level progression by completing these Daily Challenges, tap the light blue button near the top left of the screen, featruing a compass design. Each day, there will be four NEW (or re-used) Daily Challenges.
Today, March 14th (Pi Day), we have received (3) Solo challenges, and (1) Community challenge. Our challenges today are called Frozen Forever, Go Loopy, Aip Up There, and Sub-stantial Party.
Let's start off with Frozen Forever.
- Task: Use an emoji to look frozen in the hot spring.
- Location: Beacon Boardwalk.
- Rewards: 25 coins and 20 experience points (Aunt Arctic).
All you must do for this task is simply waddle on over to the Hot Spring, located to the left of where you first pop up on the game. Once you are in the water, open the emoji bar and use any frozen emoji.
Our next challenge is the Go Loopy.
- Task: Run a lap on the Lighthouse deck.
- Location: Beacon Boardwalk, on top of the Lighthouse.
- Rewards: 25 coins and 20 experience points (Rockhopper).
All you must do is waddle on over to the Lighthouse. To get to the top, make your way to the brown springboard. Once you are up there, use the track pad on the lower left of your screen to make a lap around the bulb. Hopefully you are not afraid of heights!
Our next challenge provided by Rockhopper is the Air Up There.
- Task: Bounce 10 times on the Cove's airbag.
- Location: Coconut Cove.
- Rewards: 20 coins and 20 experience points (Rockhopper).
Once you get to the Coconut Cove, swim to the airbag floating in the middle of the water, located in front of the Stage. All you must do is bounce 10 times on the airbag! Make sure not to fall off!
Our last Daily Challenge is a community-based task, called Sub-stantial Party. You must be a member to complete this challenge.
- Task: Get 5 mermaids or sharks by the Party Sub.
- Location: Sea Caves, by the Party Sub.
- Rewards: 30 coins and 20 experience points (Aunt Arctic)
Waddle on over to the Sea Caves, and swim over to the left to reach the Party Sub. If you don't already have your mermaid or shark outfit on, simply put it on by clicking the 'My Penguin' tab, and then clicking 'My Style'. If you have the item in your inventory, simply click on it to put it on. If not, create a new outfit with either the mermaid or shark body suit, and get spunky with the design! – This challenge may take a little while to complete since you must have 4 other penguins with you, but once 5 mermaids or sharks are all in the Party Sub, you will complete this challenge! Fin-tastic!
That is all for today! If you have any questions about completing these Daily Challenges or anything else, leave a comment below.
Signing off, Yovas (@yovasCPI / Twitter)


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LIGHT Bruce Munro at Cheekwood
May 24 – November 10 2013
Cheekwood Gardens in Nashville Tennessee plays host to Bruce's second solo exhibition in North America. Opening on May 24th to the public for the first time visitors will be able to walk through the gardens and mansion experiencing the large-scale immersive artworks.
For more information on the exhibition including images of the artwork, time-lapse videos of the installation and information on how to visit Cheekwood click here
Exhibition open through November 10th 2013


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Consumers upgrading electric meters throughout state, including Bay Region
Nearly 500,000 Consumers Energy customers have received new electric meters capable of sending text-type messages to the company through the cellular telephone network. Plans are to upgrades meters in the Great Lakes Bay Region next year and in 2017.
The new meters eliminate the need for estimated meter reads, provide online access to energy use information and will assist with power outage restoration, beginning in 2016.
"These upgraded meters are helping us to be more efficient and to control our costs better. Providing our residential and business customers with secure online access to their energy use information will help those who are interested to track their energy usage more closely and predict what their bills will be before they arrive," said Garrick Rochow, Consumers Energy's vice president and chief customer officer. "While we're proud to offer benefits to the first 500,000 customers to get the upgraded meters, we are at about 20 percent of our project goal, which we plan to achieve by the end of 2017."
Businesses in the Grand Rapids area have been the first to see their larger, business-size meters upgraded with communication technology. Throughout the state, business meter upgrades will follow residential upgrades in each region.
Consumers Energy next year also will launch its enhanced outage management system, using outage notifications from the new meters to more effectively respond during storms and other power outages, and to more efficiently coordinate repair efforts. Customers will also be able to choose their own billing dates.
Electric meters have been upgraded in parts of Allegan, Barry, Grand Traverse, Ionia, Kalkaska, Kent, Leelanau, Mecosta, Montcalm, Muskegon, Oceana and Ottawa counties. The Battle Creek, Cadillac, Jackson, Ludington, Saginaw and Tawas regions are scheduled for meter upgrades in 2016, while the Clare, Lansing and Midland areas will get meter upgrades in 2017.
Notifications of meter upgrades will arrive in the form of large blue information postcards at homes about 30 days before the upgrades. Residents don't need to be home for the replacement, which takes only a few minutes, but they can call to make appointments if they choose. Businesses will be contacted in advance through mailings, calls or outreach meetings, depending on their size and the complexity of their electric service.
The program will upgrade 1.8 million electric meters along with 600,000 natural gas meters for those who get both electric and natural gas service from Consumers Energy. Learn more online at www.ConsumersEnergy.com/smartenergy.


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The next level !
When you are on holidays, all the sharing moments are best places for tasting a new wine. As i said before, it's not the wine which taste good, but the moment it goes with….
On holidays, I tasted the one famous Pessac Léognan: Haut de Smith in a 2006 vintage. This vintage was not one of the most famous and the weather conditions was not perfect. Consequently, I could imagine something flat and simple. Honestly, it was beyond what i expected.
The color was not so dark for a Bordeaux. The smell was totaly new for me, really soft, with some smoke meat flavor and not a all spicy in the noze. The taste was soft and slow but really long, free of alcool in the begining as if this wine manage the alcool arrival in the month in the end but slowly and softly. One bad point was that smoke meat flavor still there in the taste. Hence, this too strong taste was not well balanced with the acidity.
But for me this wine is an entry to a next level.
Some cheese and antipasti


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KGB Alive and Well
As y'all know,I have been recovering from stone crusher procedure (I had a large, the size of a small marble I am told, kidney stone) They found it a year ago but at that time I was told just leave it alone. Well, a year later, I am told it has doubled in size and needs to go. I'm thinking okay, what the hay, let's do it. Had one done a few years back, no biggie. The size of the stone makes a difference people. Wish someone had explained that to me. So all week long I have been passing stones. Anyone who has experienced this knows what I am talking about. This has been an ongoing process since the procedure. Passing stones about every 4 hours or so every day. I have been and am miserable. So everyone pat me on the back and feel sorry for me.......thank you very much.
Now the REAL reason for my posting today. I find out (I have been off work, although I did go in for a few hours this morning) about something that has REALLY disturbed me not only as for my job but as a citizen. I work in a very, very poor county. All I hear about is how poor this county is. All I hear about is how in NEED this county is of medical healthcare. I mean I was "volunteered" to be a Board Member of a Health Council Committee for this county and I have heard about all the desperate needs for medical healthcare of this county. And it's true, I'm not denying that. So now you tell me how much sense the following makes to you. If you can explain it to me, go for it.
While I am off sick, (of course if something is going to happen, it will be when I'm off sick wouldn't you know) a man shows up and starts bullying my staff saying he's from some agency and he's there for an inspection. None of my staff know who the heck he is or what he is talking about so they ask him to please wait for them to call management. They politely (witnesses verify this) explained that I was off sick and they needed to talk to someone in management to know what to do. Well, he just got mad and blew his top........HOW DARE THEY QUESTION HIM!!! Meanwhile, my Front Office Supervisor calls me at home and I'm kinda looney on pain pills but trying to make sense of it all......I didn't have any audits on my schedule, couldn't figure out who or what she was talking about.......so I tell her to tell him/them to please hold on until we call corp. I call corp and find out it's ACHA and it's a surprise inspection, etc. For those who do not know, they are the people who can close us down in about one second. So my staff, once told, is as co-operative as they can be. Never were they rude at any point. Now also let me explain, the clinic is a mess right now because we are painting and renovating. I am trying to make this clinic nice, just because we work in a poverty county does not mean we have to LOOK like it. Our patients deserve a nice place to come to and I'm working to make it that. Plus my staff deserves a nice place to work. I'm making the most of what we have to accomplish that.
Well, from what I understand this man was not only rude but a bully. He of course wrote us up BIG time for things I am not sure about because I have not received the report but my boss says it's nothing we can't fix, that it read more like somebody who was mad because my staff didn't kiss his feet. He threw his threats around and was just a bully. Now my boss says he wished I had been there because he thinks I could have "handled him with my southern charm"......LOL.......yeah right......it would have been more me loosing my temper because he was rude to my staff.
All this running my mouth to say this, where is he getting off???? This county is understaffed and BEGGING to get healthcare providers in this area and he comes in and threatens to close us up for what?????????? Because we didn't show him the respect he felt he deserved???? These providers could take another year or two in some specialty field and earn probably twice what they are earning now. The very least they could go somewhere more pleasant to work. They work here because they want to help those in need of help. These are good guys......the staff is good guys. We are audited more than any place I know because we accept all the government programs for the poor including those who have no coverage at all.....I mean our every move is watched and documented and questioned again and again....we HAVE to stay on our p's and q's at all times. Because we are owned by a hospital, we HAVE to follow ALL the rules that hospitals have to. So for this guy to come in and treat my staff like they are dirt or criminals or in any way badly is just uncall for. When I found out what all happened, I was livid. How dare he!!!!
I told my boss that if that man's true concern had been the patients, then he would have commendated my staff for not allowing someone they did not have a clear understanding of who he was or what right he had to come in and look at patient's records, etc. I asked if the guy's last name was McKinny. Please explain to me where the sense is in all that???? A county that is begging for help and then our government comes in and only makes it as hard and as impossible as they can for the ones who are working here and covering the shortage as best they can. This kind of thing happens every day. The public has no idea. It's a wonder there is any college students willing to go into medicine today. The students come in and only see a small bit of it because if they saw the whole thing, they would not. We are loosing excellent providers on a daily basis because they are fed up with it all. You have people who do not have a clue about medical care telling the professionals what they can or can not do. You have people who do not have a clue coming into medical facilities "inspecting" them and doing their best to intimidate all those who are working so hard to give medical care to those in need. I was told this guy who came by to inspect was a retired law enforcer who now does this for a living. EXCUSEEEEEEEEEE MEEEEEEEEEEEEEEEEE.
If anyone can explain the sense in any of that, please try to make me understand because for the life of me I can not.


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That's what it's called! Don't blame me.
Credit: Martin Amm
I interrupt this weblog to give a shout out to the clients who pay my bills…
Cheers Motorola, this was a fun site to design:
Very cool video for Radiohead's Weird Fishes/Arpeggio track by Robert at Flight404
Download the 200mb QuickTime movie:
living in the UK
portfolio: www.vectr.co.uk
contact: email@example.com


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Oct. 13, 2016: Happy Birthday Mara!
Happy birthday to my best friend and soul mate, Mara Wells! Every day is a celebration with her. Tonight we're going out to dinner, but we're celebrating on and off throughout the month.
Last Saturday we went to the Annenberg space for Photography to see an exhibit called "Identity: Timothy Greenfield-Sanders The List Portraits." It features portraits of accomplished people who are members of marginalized societal "classes," five of which are represented in the exhibit: African-American, Latino, women, gay/lesbian, and the latest installment, transgender. It was really a great representation, because it included portraits not only of well-known people, like Janet Mock and Caitlyn Jenner, but also of lesser-known but equally accomplished activists, artists, authors and others from different walks of life, as well as brief descriptions of them and a short video featuring one person from each group.
There's also some interactive stuff, like this "portrait" of Mara and me. I posted it on Facebook and it got 130 likes — most of them within 24 hours — plus more than two dozen comments, all positive. (Not to mention the likes Mara got when she reposted it.) Mara's best birthday gift this year. And a wonderful gift to me, too.
Final thought for today's blog post: If you live in the Los Angeles area or plan to visit within the next four months, the exhibit is a well-spent morning or afternoon. It's free, and parking in the underground garage is $1 with validation from the museum. Honestly, if there was an admission fee, we would have gladly paid it.


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- to perceive by the ear: Didn't you hear the doorbell?
- to learn by the ear or by being told; be informed of: to hear news.
- to listen to; give or pay attention to: They refused to hear our side of the argument.
- to be among the audience at or of (something): to hear a recital.
- to give a formal, official, or judicial hearing to (something); consider officially, as a judge, sovereign, teacher, or assembly: to hear a case.
- to take or listen to the evidence or testimony of (someone): to hear the defendant.
- to listen to with favor, assent, or compliance.
- (of a computer) to perceive by speech recognition.
- to be capable of perceiving sound by the ear; have the faculty of perceiving sound vibrations.
- to receive information by the ear or otherwise: to hear from a friend.
- to listen with favor, assent, or compliance (often followed by of): I will not hear of your going.
- (of a computer) to be capable of perceiving by speech recognition.
- (used as an interjection in the phrase Hear! Hear! to express approval, as of a speech).
Origin of hear
Synonyms for hearSee more synonyms for on Thesaurus.com
Antonyms for hear
Related Words for hearattend, get, read, listen, overhear, receive, gather, discover, see, understand, determine, learn, hark, heed, eavesdrop, apprehend, strain, devour, hearken, descry
Examples from the Web for hear
Contemporary Examples of hear
One wants speech to be free, but one doesn't actually want to hear it.Politicians Only Love Journalists When They're Dead
Luke O'Neil
January 8, 2015
Or has the see and hear and speak-no-evil stance of the Republican House persuaded him that he is in the clear?The Price of Steve Scalise's Silence
Jason Berry
January 7, 2015
Do as Tumblr has done and scrub her last words off the Internet—erase everything she wanted the world to hear.Cover-Ups and Concern Trolls: Actually, It's About Ethics in Suicide Journalism
Arthur Chu
January 3, 2015
Betrayal…you can hear it…betraying the thing he loves for a cheap bit of film publicity.The Story Behind Lee Marvin's Liberty Valance Smile
Robert Ward
January 3, 2015
Every time a conservative pol gets caught in a racial mess, we hear the same weary and laughable tune.Steve Scalise and the Right's Ridiculous Racial Blame Game
Michael Tomasky
January 2, 2015
Historical Examples of hear
Let me hear from your own lips the words that must decide my destiny.
When I hear a note of music, can I not at once strike its chord?
We missed our morning mass, it will do us no harm to hear Nones in the Minster.The Armourer's Prentices
Charlotte M. Yonge
And you don't want to hear anything about mines; it wouldn't be at all good for you, I'm sure.
I did hear, too, that she takes a flyer in the Street now and then.
- (tr) to perceive (a sound) with the sense of hearing
- (tr; may take a clause as object) to listen todid you hear what I said?
- (when intr, sometimes foll by of or about; when tr, may take a clause as object) to be informed (of); receive information (about)to hear of his success; have you heard?
- law to give a hearing to (a case)
- (when intr, usually foll by of and used with a negative) to listen (to) with favour, assent, etcshe wouldn't hear of it
- (intr foll by from) to receive a letter, news, etc (from)
- hear! hear! an exclamation used to show approval of something said
- hear tell dialect to be told (about); learn (of)
Word Origin for hear
Old English heran (Anglian), (ge)hieran, hyran (West Saxon) "to hear, listen (to), obey, follow; accede to, grant; judge," from Proto-Germanic *hauzjan (cf. Old Norse heyra, Old Frisian hora, Dutch horen, German hören, Gothic hausjan), perhaps from PIE *kous- "to hear" (see acoustic). The shift from *-z- to -r- is a regular feature in some Germanic languages.
For spelling, see see head (n.); spelling distinction between hear and here developed 1200-1550. Old English also had the excellent adjective hiersum "ready to hear, obedient," literally "hear-some" with suffix from handsome, etc. Hear, hear! (1680s) was originally imperative, used as an exclamation to call attention to a speaker's words; now a general cheer of approval. Originally it was hear him!
- To perceive (sound) by the ear.
In addition to the idioms beginning with hear
- hear a peep out of
- hear a pin drop, can
- hear from
- hear of
- hear oneself think, can't
- hear out
also see:
- another county heard from
- hard of hearing
- never hear the end of
- not have it (hear of it)
- unheard of


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Compressed Zip File
Be sure that you have an application to open this file type before downloading and/or purchasing.
This Christmas Mouse Clip Art set comes with 5 Color Images. All images are high quality 300 dpi for beautiful printing results.
Formats: transparent PNG and non-transparent JPG
Includes: 1 mouse peeking out of a Christmas present, 1 scene with 2 mice decorating a Christmas tree, 1 mouse holding a gingerbread, 1 mouse with a bunch of Christmas presents, 1 scene with 2 mice standing in front of a fireplace with a sign above it with wording of: MERRY CHRISTMAS.
Leah Rae (Digi Web Studio) is a licensed reseller of this original artwork by Whimsical Inklings by Cheryl.
TERMS OF USE for Digi Web Studio and Whimsical Inklings by Cheryl. Please review carefully BEFORE making your purchase.
All products purchased are © 2006-Present Digi Web Studio (or the original artist). Purchase grants you the license to use my designs as specified below for one website/person/business. If you don't see your use listed in my terms of use, do not assume it's a yes, and please contact me.
Give Credit: You MUST give credit to me (Leah Rae) by linking (providing an actual clickable link if possible) to: http://www.teacherspayteachers.com/Store/Digi-Web-Studio in each product description and a text credit to Whimsical Inklings by Cheryl. Also provide text credits somewhere within your project file (any page inside your document is fine).
Sharing / Freebies: You may NOT design or create anything to share or give away for free. The ONLY exception is you may give away an occasional product you've designed for the purpose of a business sample or promotion. It goes without saying that you must also NEVER SHARE with anyone any purchases you make from Digi Web Studio as this is illegal.
YES, you may:
- design / create items you sell at Teachers Pay Teachers, your own website, blog, eBay, Etsy, Zazzle and Cafe Press
- design / create items for your classroom including Smart Boards as long as the images are locked
- design / create digi scrap kits as long as you are creating something new with the clip art and never including the actual clip art in the kit
- design / create digitized embroidery patterns that you sell
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NO, you may not:
- create SVG / cutting files (of any type)
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- change colors or colorize the clip art
- design black and white images / line art / outlines / digi stamps with the clip art
- design sticker packs to sell as a stand alone product