The terrestrial farm of the future will have trees and shrubs growing among crop plants to create beneficial micro-climates. Solar-powered drip irrigation will deliver water directly to the roots of plants, avoiding the run-off that carries away valuable soil, nutrients and fertilizers today. Intercropping (planting two or more non-competing crops near to each other) will make the most of available sunlight, water and nutrients. Green manures, quick growing plants that are uprooted or mown and left to wither into mulch, will help prevent erosion and replace nutrients in the soil. And "weeds" will be strategically interlaced among fields of crops to invite helpful insects and repel pests.
As an agroecologist, you'll help restore ecological balance while feeding and fueling the planet. Agroecologists will work with farmers to design and manage agricultural ecosystems whose parts (plants, water, nutrients and insects) work together to create an effective and sustainable means of producing the food and environmentally-friendly biofuel crops of the future.
Agroecologists will also work with Rewilders to re-introduce native species and biodiversity to repair the damage done by the ecosystem-disruptive farming techniques of the past.
You will need an undergraduate degree in agroecology, where you'll learn how plants, soil, insects, animals, nutrients, water and weather interact with one another to create the living systems in which crop-based foods are grown. You'll also learning about the technologies and methods involved in growing food in a sustainable way. Your work may also lead you into pursuing graduate studies (such as a masters or Ph.D.) that can lead to a career in teaching and research.


Planning an event can be stressful and not everyone is an expert! So to help all our lovely customers and followers we have put together some of our tips to help make the process that little bit easier.
If you're sending additional cards with your event invitations (such as time capsule or advice cards for a baby shower) make sure you weigh and measure the dimensions of the complete package. This way you can calculate exactly how many stamps you will require for each invitation. There is nothing worse than receiving all your invitations back in your mailbox a week later due to insufficient postage!
Oh, and a side note – make sure you put a return address in the case you've gotten a postal address incorrect, so that you know if an invitation didn't make it to one of your guests!
Have an uncle with terrible handwriting? Never fear, simply place a small number on the bottom corner or reverse of your RSVP and keep a register. That way, no matter how woeful your guest's handwriting, you can always work out who's RSVPs you have (or haven't) received!
Alternatively you can choose to have your guests names printed with checkboxes against an "I can make it" or "I can't make it" type of text. Guests then simply tick whether they're attending or not and pop it in the post!
Write and keep a to-do list and then break the tasks down and write them in your diary for the months leading up so that you don't forget. There are a trillion various wedding checklists to download for free, which provide estimated timelines and example tasks. Be weary though as thinking you're required to complete everything can quickly become overwhelming. We have a very handy Stationery checklist we can send you for free – just contact us and we'll send it through.
We also stock the ultimate Amelia Lane Wedding Planner so that you can keep track of all the tasks. Rome wasn't built in a day! Use these ready made check lists and take the stress out of the mountain it feels like you're climbing.
Count carefully! Count mailing addresses when ordering your invitations, not invited guests as many of your guests may be couples or families. If you have invited 80 guests you may only need 50 invitations. We also suggest you add an extra 5 or so invitations to account for any last minute additions!
Proof read, proof read, proof read! Don't discover a typo when it's too late. Companies (including us!) will often ask you to proof and approve a digital version and to provide the list of guest names and addresses. Unfortunately, the error and associated financial cost is commonly something the customer has to wear. Make sure you check everything, or even ask a friend or relative to proof it as well.


Here are the 5 principles of home staging without breaking the bank.
Be sure to clear closets of clutter by storing in stacked boxes. Get rid of old and dingy hangers and add new ones to give a luxurious sharp vibe.
A Duke University study found that the most effective staging principles are removing personal items, using rooms for intended purposes, and removing evidence of pets.
While that bright green accent wall may have made you feel at home, it may turn off buyers from imagining themselves in your space. A home showing is driven by the buyer's desire to envision their stuff colliding with the existing infrastructure, so keep it simple.


My Wednesday wasn't too terribly exciting. I made some eggs and toast (made in the pan) for breakfast, and attempted to drink the soymilk I bought at HomePlus the other day. Well, apparently in America I have always drank vanilla soymilk, and this stuff was straight up soy bean juice. It was even slightly green. I don't know, all you hippies: is this normal?! (LOL) Anyway, I couldn't drink it and opted for orange juice instead.
I got to talk to Michael and my mom and dad for a while, which was great. I get so busy on the weekends, and then a lot of times schedules don't line up so we end up not talking much for days. Michael is going through a lot of changes right now, and it's so exciting to talk to him about what's going on. He really is my best friend. I miss him a lot, but the great thing is that our connection is not just based on proximity. We have to have to make an effort, but thankfully it's easy between us.
Anyway, work was good. Wednesdays are my least favorite days, because it's my not-so-good classes, and I know I have to see them again on Friday before a long break. But, the day is behind me now. When I got to work, I went straight to my desk. When Erin Teacher came in about 10 minutes later, she said "Look what I've gotttt!" and held out a letter to me. It was another card from my mom! I was so happy and surprised!
I got prepared for my classes, and then got ahead in making some copies before classes started. When I left the teachers' offices on my way to first period, I passed the front desk. Lo and behold, there was a box sitting on the counter with my name on it. I had been expecting a box, and was so excited to get it! A card AND a "parcel" (as Michelle teacher calls it). I only had about 2 minutes before class bell was going to ring, but I brought it back to my desk and opened it. My mom had sent: a baggie of Goldfish, 2 packs of peanut butter crackers, a package of PopTarts, about 5 things of anti-bacterial packs (hallelujah!), and a few other bits and bobs. The other teachers had a little laugh at the odd assortment; I couldn't stop smiling! I noticed the payment on the box said over $16... I was shocked! The box was not large, nor was it heavy. So expensive to send mail! Jeesh!
During a break, I mentioned to Erin Teacher (whom I am feeling closer to recently) about maybe going to a movie this weekend. She said that some people were actually going hiking on Saturday and did I want to come. I decided to just say yes even though that was not my initial plan. I told her that it had to be a reasonable hike; some Koreans are nutso about hiking and it turns into more of rock climbing. I'm not down for that. I was it to be leisurely. She assured me it would be. So, looks like I have plans for Saturday!
My last hour planning period went by so fast, I looked up and it was almost 9. I walked home with the other teachers and my box o' goodies. For dinner, I had forgotten to defrost some chicken, and didn't feel like eating the same thing from last night, or making pasta. I opted for a $5 pizza from Pizza School around the block. It was great, for $5! I accidentally drank some Coke with the pizza (I say accidentally because I've told myself not to drink it after 7pm so I don't stay up late). But, the fatigue is hitting me hard tonight, so I am hoping it won't be a problem.
Going to bed will be a bit annoying tonight: Last night I woke up in the middle of the night and couldn't figure out why I felt uncomfortable. In the morning, I realized that my bed had broken. Previously, it had broke on one side; now, it's the other side that is doing the exact same thing. It's not as bad, but it still needs to be fixed. I mentioned it to Jackie Teacher today, so hopefully they fix it in the next day or two.


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text:
Q: In Laravel 4.1, is there a way of having a route to run `Artisan::call('up')`? Currently I have a working route for putting my application into maintenance mode using the standard Laravel way.
Route::group(array('before' => 'auth'), function(){
    if(Auth::check() && Auth::user()->role->id == Role::ADMIN){
        //A route to shut down the application, user must be an authenticated Admin user
        Route::get('shut/the/application/down', function(){
            Artisan::call('down');
        });
    }
});

Unfortunately I cannot get a similar route to work for bringing my application out of maintenance mode using Artisan::call('up').
How could I do this using Artisan and a route instead of having to create custom logic? I realise my app is inaccessible whilst in maintenance mode but putting Artisan::call('up') in my routes file works, however wrapping it as a route does not. I want to know if there is any way around this.

redpajama_set_name: RedPajamaStackExchange


text:
Q: Load file that is duplicated in two jars Hi I have two jars in my Android Studio project that contains common files and when i try launch app appears this error duplicate files in jar generate apk.
I see that to fix this it's need write this en buid.gradle
packagingOptions {
    exclude 'filename'
}

But this solution only ignore files but when I try to load its not are in package.
Other solution for this?
Thanks


text:
Hey Now!
October 25, 2013 145 Comments
Norman Nardini on July 3, 2021 at 7:42 pm
kisses….on Friday July 2 Tom live-streamed our June 12 show from STARLITE, the first two hours anyway….I was in the studio all week with Brice Foster putting' the finishing touches on a new LP, BLACK SHEEP, hope to have it out by the end of the year….had Larry, Flo n' Harry wit me, first STARLITE date in 15 months….kicked wit "Bull Dog" "Look What You Done". introduced da band, "Rock n' Roll Band" "Mazeroski Way" "Messin' With The Law", Larry got out his god damn flute for a take of Canned Heat's, "Goin Up The Country"….sent "When I Get There" out to Brett Cain who recently passed on…."Dust Pan Annie" "Mercy Mercy", dat ole Cannonball Adderly number….Moon Dog and his son, James got up on stage and Moon announced dat James just graduated high school and was on his was to CCAC in da fall….he then sung "Happy Birthday" to me, then he and James sung it in Polish…."Burnin' Up" "Kingfish" had a killer piano solo by Larry,"Game On" had a killer harp solo by Larry…."Corn Bread" "Sick n' Tired"….closed out wit Larry singin ' da Ray Charles classic, "Mess Around"….we rock…
Norman Nardini on June 21, 2021 at 9:03 am
lips a' suga….hope you been livin' like ya wanna live…Friday evenin' we pitched a winner on the NNS12, live streamed from Eastside Sound Studio….had a wanger….Tom and Rachelle propped us up n' me n' special guest Whitey Clyde Cooper did what we do….opened up wit about 15 minutes a' straight bullshit, da high level kind, da kind dat makes ya laugh out loud…yacked 'bout dat time we opened da show for Alice Cooper out in Cherry Hill, NJ….swung into our intro rap wit me on keys n' whitey on tubs….."It Ain't A Party" come a' rollin' at all a' yawl…had a few laughs remembering' the late Paul Shook….told a few lies 'bout the formation of The Tigers…"Ready Freddy" "Till I'm Not"…fell into some bullshit 'bout my idea for a self help mini mall…."I Was Blind" was way cool….The Ole Tiger softball team got us a' belly laughing'…..Whitey sang "You Go Your Way" while I hacked 'round on da keys….the he chirped "Just Like A Woman", a song he and I wrote together back in the late 80's…..told a few horror stories 'bout Nason's snakes….did "Clown" pretty well….Whitey talked 'bout meeting' Nason Bull Balls Gieg back in high school….did a quick verse of "When Your Smiling" as we drove outta town…
Norman Nardini on June 5, 2021 at 4:41 pm
hey hambone, 'ow u doin'?, don't answer that question….on Friday evenin' we ripped into our NNS11, can't believe it's summertime n' we're spilling' our guts 'bout some crazy rock' roll bullshit, we have more fun than folks outta….opened da show playin' a simple two chord pattern on da keys and singin' my names out, felt pretty good, jus' might keep doin' it like dat….told a crazy Ray Gunn story…told a tale 'bout opening' the show for an English band named XTC, we was in Philly at the Hot Club and I was still playin' bass in The Diamonds….talked 'bout opening' the show for The Pretenders at Blossom in Akron, think it was 1981…..mentioned our show at the Syria Shrine last Sunday afternoon, it was a gas….sat down n' keyed "It Ain't A Party"…called up special special guest Harry Bottoms and we lit into "Dance A Little Closer"…..Tom mentioned that Monty and Sandy Lee, two ole buds from STARLITE, typed in a few words….played "The Tree", did, "One Car Funeral" in the wrong key, I forgot to capo up to the second fret, so my vocal was a 'lil bit deeper…..talked about the fact that my parents knew I was born wit the wild gene, they did what could wit me, they tried….got back on keys for "Harry's Hide Away"….told the story of my first shot at makin' love in a whore house, then played new tune, "Sweatin' Like A Whore In Church"…."When I Get There"….mentioned how cool song writers Valerie Simpson and Nick Ashford were….tried to do "She Crazy" but my mind went blank so I immediately turned da page and whipped into "Young"….did a solo "Let There Be" on keys…then Harry got back up n' we did "Over Said and Done" t' close out da show…..11 rhymes wit heaven….
norman nardini on May 26, 2021 at 4:25 pm
what it look like???…last Friday we hit a milestone, our 10th Norman Nardini Show, I'm the proud man that shoots off his big mouth on these simple productions…opened up Show 10 talkin' 'bout my nephew's new son, Lincoln Arthur Lovett…..this led to a conversation about my Father takin' my niece, when she was just a 'lil girl, to the bar with him and lettin' her dance right there on the top of the bar, and then havin' a shot of juice poured for her everytime he did a shot of Imperial…told a story about throwing' a worm into a girls mouth when I was a lil' kid..also revealed secrets about slobbering..hit "It Ain't A Party" and Larry came out to join me on harp..told the story of gettin' arrested in WV a few years back…"Young" "Dance A Little Closer" with a Larry Siefers flute solo at the end.."The Tree" "Sick n' Tired" which Tom released as a single for you tube….mentioned Jackie Wilson and how cool he was….Larry told a 'lil story 'bout Aretha Franklin and Lou Rawls.."Ready Freddy"..dedicated "When I Get There" to Paul Shook and Nason Gieg.."Corn Bread" "Look What You Done" wit me on keys n' Larry on harp..a short lick a "Game On" closed out the show
Norman Nardini on May 9, 2021 at 5:16 pm
hey Delicious, what up wit yawl?..can't believe we just finished NNS9 friday evenin', we just keep on keeping' on, we can't be stopped..our new NNS sign had it's first showing, and it sho nuff looked great, big thanks to artist Alexis Salinas and her ole man Dom for makin' it happen, I'm a man wit a sign, how you like me now?..talked 'bout our uncoming May 30th show at the Syria Shrine, yacked 'bout our very cool opening act, Shades, we know he's gonna kick some tail, no question..got a shout from ole Jersey bud, Jane, from down in FLA..mentioned dat we're thinkin' 'bout havin' a small audience at an upcoming show..busted into "It Ain't A Party" and all bets were off..brought up special guest Larry Siefers for his first appearance on the NNS.."Ready Freddy" come tumblin' down.."Rock n' Roll Band", really had a blast doin' "Corn Bread", hadn't done it in over a year..talked about what a great job Harry Bottoms did during his run as special guest, he'll be back, fo sho.."Game On" was a delight, Larry give it this Stevie Wonder rhythm vibe, I was jacked..brought up ole bud Shari Richards and shared a hilarious story she told me a few years back..recalled my short career as a midget wrestler, Bubs Mckeg was my tag team partner, ask him, he'll tell ya..Larry mentioned that he backed up Hillbilly Jim, the wrestler, a few years ago..went off on a rap about my favorite wrestlers..ole bud Ronn Scala called in..performed "Dance A Little Closer", Larry pulled his god damn flute and did a 'lil something' on the ending tag..said a few words about our bud Bobby Lamonde who passed on this week.."She Crazy", Larry blew some harp.."Sick n' Tired" was a gas.."The Tree""Three Times Your Fool" "Pittsburgh Pa"…I'd rather not talk about the abrupt ending of our performance..it's in da can NNS9
Norman Nardini on April 26, 2021 at 8:44 pm
hey there sugar, 'ow you doin'?…spring is a comin' and the Bucs are playin' .500 baseball, who'd a' thunk it….Friday night April 23rd we hit NNS8, lets talk about it…opened up asking' the question, "does anybody know what it feels like to be Italian?"….Tom mentioned dat Porky Lovett, Duke Nardini, and Bob and Mary from Oakmont were givin' us a shout…talked about a couple great song writers, Steve Earle and Paul Thorn….sat down at da keys n' ripped "It Ain't A Party"…called Harry up and we kicked "Just Like A Woman" then rolled into "Rock n' Roll Band"…played G tuning slide on "She Crazy"..did a 'lil promo for our May 30th show at the Syria Shrine, bragged about our opening act, SHADES, he's a beauty….talked about the ole tune "Monkey Time", then somebody chimed in that the Mayor of Atlanta GA is the daughter of Major Lance, too cool, right?….."Dance A Little Closer"….did a 'lil tribute to Cleveland and Youngstown roadie's…."Harry's Hide Away" "One Car Funeral" "Have Nots" "Over Said and Done"….really enjoyed ourselves and I hope folks could tell that we're havin' a ball doin' this shit, ain't no lie….hey, stay wit us, we got more tricks up our sleeve, we ain't done wit yinz just yet..
Norman Nardini on April 14, 2021 at 11:19 am
here's a kiss 4 u…did NNS7 last friday eve….had more technical problems than we've ever had before, dat's da way shit goes sometimes…thankfully, Tom did what he could to put together the pieces of my broken ass, so you can find the show on YouTube in two pieces, Norman Nardini Show 7 Part 1 and Part 2….you can also find them right here on this site thanks to Mr Frank…started off by get my girdle tightened up….mentioned my one of a kind Morris Levy T shirt…told a 'lil story 'bout the parents of young Pittsburgh Pirate pitcher JT Brubaker's parents….ole buddy John Titack told me about a Canadian food store chain named Nardini's, did some bargain' 'bout dat shit….sat down at da keys n' ripped "It Ain't A Party"..Beadman's younger brother, David Johns, called in….Nick Uriah called in..Tommy Cave Man Ritter called in….did "Monongahela", came off pretty well…satarted havin' tech problems….brought up Harry and did "Dance A Little Closer"…started to introduce "One Car Funeral" and it all fell apart….thus ending Part 1..ok, so here comes Part 2.."One Car Funeral" Clown"…did a ten minute into for our special guest Danny Do Right Dolan…."Kingfish" "Young"..talked 'bout music biz gangster Mo Levy….had an open on mike discussion 'bout our tech problems..closed out wit "Over Said and Done"…..really think this was one of the best shows we've done, Harry is gettin' comfortable, appreciate Rachelle's support, and, workin' with Tom has been great this past year…please keep yer good eye on us……we wanna smack ya on yer shit can then blow ya a kiss
Norman Nardini on March 27, 2021 at 4:49 pm
name's Norman n' I wasn't good when times was…did NNS6 last evenin', kicked off yackin' 'bout the SAVE MOONDOG'S benefit that Cheryl Rinovoto put together for Moonie…blew a couple kisses to my buddy Loser Bob who needs a 'lil love at this time in his life….sat down n' hit "It Ain't A Party"…played "Monongahela", screwed up a chord before the bridge and forgot a word or two near the end, this shit ain't easy, I try to make it look easy, but don't always succeed….asked folks to put their hooves together when I brought up Harry Bottoms…banged out "Ready Freddy", started the song too fast, as I did a couple tunes on this show, promise to work on that….told the story of my friends Father catching me lightin' farts back in junior high…spoke of pulling' Dutch ovens and hot shots…..we did "Rock n' Roll Band", one of the better performances of the evenin'….quoted the late great Glenn Pavone, "I don't wanna hang with nobody who don't think farts are funny"….remembered a comical moment wit my ole bud George the Greek….dedicated "Have Nots" to Mr Larry Siefers, Tom helped out on organ, another song I started too fast….spoke of my ole lady's nephew's comment, when he farted at the dinner table…..did "Dance A little Closer", decent performance….talked about recording at The Record Plant back in the 70's, but I really meant to say The Hit Factory, sorry 'bout dat….did "She Crazy" Tom played his organ on it and I got a chance to stop playin' geetar, I don't like to sing and play geetar at the same time, there, I said it….told 'lil story about tryin' to buy my ole lady a Richard Simmons Chia Pet….recalled doin' acid wit Beadman and Moon when The Beatles White LP came out…."The Man Who Loves You" "Over Said and Done"….ain't sure how to spell her name but would like to thank Rashell, who worked with us on the last two shows, she's got a great eye……spring has sprung, folks is gittin' the vax…..soon we'll all be workin' stinking' thankless live gigs again, God willin' and the creek don't rise…..can't hardly wait..
woof bark n' bite…hope yawl's banging' yer way thru this life….spring is gonna bring rejuvenation, in my bones i feel it…lets yack 'bout NNS5, jus' live-streamed it last night, it was a jumper, I was wacky like an ole nutbag…..kicked off talkin' 'bout the word "flamboyant", great word, right?…started bitchin' 'bout a world run by cell phones and cell phone people, kill me dead……sat down n' "It Ain't A party" come tumbling' out, it's on…did a acapella lick a' "412" by request… did a promo for upcoming' May 30th show at da Shrine, we're jacked…whipped into my, "what do ya do when a child is born, and that child is only half Italian" routine….did a solo take of "Monongahela", first time ever, I was nervous….brought up Mr Harry Bottoms for "All She Wants To Hear" "Graveyard", Tom joined in on organ for "She Crazy", sent "Dust Pan Annie"out to my sister…told the story 'bout my friend goin' to my accountant while havin' an attack of the cocaine flu…yacked 'bout Race Track mike then did "One Car Funeral", sat down at the keys and we did "Harry's Hideaway", thing it came across fairly well, played a snippet of Pasty Cline's "I Fall To Pieces", then talked some simple shit 'bout dat fine lady…did new tune "Let There Be" and forgot the words to the second half of the second verser, I'm a stone knucklehead…closed out wit "Over Said and Done" wit Tom doin' his best Augie Myers……hey, it's an "all skate", now lets put on ours party pants….
Norman Nardini on February 27, 2021 at 2:00 pm
hey Sugar, what it look like?….huh?…windin' down February and da winter weather it brought to us…done a 'lil bit snow shoveling' this month, 'lil bit…Friday eve we live-streamed Norman Nardini Show 4 from Eastside Sound Studio, so cool…thought we had a GREAT one, our team is workin' well together….started off "4" wit, as usual, random bullshit, this time focusing on Moondog and the support that is bein' thrown his way by Cheryl Rinovoto and her crew, they're putting' together a show that will help gather support for The Dog House, love everything about it….brought up cool shows at The Dog House that gave us the chance to hang with folks like Pete Best and David Lindley, and shows at The Blues Fest n' rubbin' up agin' Keb Mo and Bobby Rush…sat down at da keys n' did "It Ain't A Party" then played a new song for the first time, "Let There Be"…..called Mister Harry Bottoms up n' we lit up "Just Like A Woman"….somehow we got t' talkin' and, our long ago purchase of Freddy Fender's original liver came up…..did "Over Said and Done" and Tom joined us playin' the TexMex organ part, big fun….hit "One Car Funeral"…..mentioned my ole Greene County friend, Bobby Moore, miss him so…..next, I spoke of my concept for a strip maul that just has offices for self help situations, therapy for the modern American…."Nickel"….told lies about Harry Bottoms n' Boxcar Willie……did our first shot of "Harry's Hideaway"….mention ole bands from the 70's War and Redbone….played "Young" "All She Wants To Hear" "Pittsburgh PA"…..then sent "When I Get there" out to dear friend Paul Wargo…..
norman nardini on February 14, 2021 at 9:00 am
happy valentines day, my lovelies….on friday feb 12 we hit our Norman Nardini Show 3, what a joy it is to strap it on n' let it all hang out…I'm speaking' for Tom and Harry when I say that, as well as ole double n….NNS3 kicked off wit 15 minutes of random bullshit that hit on subjects like, Harry's day job at the graveyard, Race Track Mike stories, remembrance's of days gone by hangin' wit Mr Bubs McKeg, and some thank you's to our supporters….sat down at da keys n' wrestled wit "It Ain't A Party", Harry strapped on n' we lit up "Ready Freddy" "Have Nots" "Over Said and Done"….fell back into some Race track Mike talk, then Harry and I did a decent job playin' "One Car Funeral"…..so glad I got the chance to talk a 'lil 'bout Jimmy Sapienza, who just passed on, Jimmy's song, "I Love Pittsburgh" should be the official song of our amazin' city….we sent "When I Get There" out to Jimmy Sap's remembrance, may he RIP….chopped up "Nickel", it felt kinda cool, we been havin' trouble playin' it in the duo format, hey, maybe, we're finding' a great way to approach it….went back over to keys for "Game On"…Harry and I preformed "Graveyard" for the first time, it was kinda slick….told the story 'bout my ole man bein' born on the kitchen table, then played "The Tree" and dedicated it to Arturo's 101 birthday, born Feb 12, 1920….started yack' 'bout my ole man n' ended up talkin' 'bout him goin' to Steeler games and drinking' homemade dago red, shot out of a skin bag…..the story 'bout "Hook's", drinking' shots for breakfast also got told….sent "She Crazy" out to my sister, closed out wit "Till I'm Not"….I'm havin', "the time of my life", doin' this show..
norman nardini on January 31, 2021 at 5:51 am
it's great to be alive on this snowy morn, here's me, hopin' dat yer gittin' all there is to git outta life….I'm all jacked about doin' these livestream shows we been throwing' ourselves into, lets yack about our latest…The Norman Nardini Show 2 was a burst of the insanity that lives comfortably inside me, when I watch our shows for the first time, I always wonder, "what's wrong wit this guy?". then I realize I'm watchin' my own craziness fester out all over da place, and i know, deep inside dat life is goin' on just the way dat it's 'spossed to….opened up wit my names and titles, then talked about giving' an all day rock n' roll blessing, then, never did, told ya, I'm a nut bag…sat down at da keys and did a wobbly take of "It Ain't A Party"…..I'm well on my way to realizing' my goal of becoming the worst keyboard player in Pittsburgh…..did an acapella take of "412"….found da courage to do a solo lick a' "Nickel" which came out, lets call it, decent…..talked about Race Track Mike, an ole friend, then performed the song I wrote about him, "One Car Funeral", I kinda screwed up da ending, but, I'm glad dat I took a shot at doin' this number, I could tell that it's gonna grow into a great hunk a meat….at this point, I called up Mr Harry Bottoms to play bass and offer musical support….we did a sloppy hit a' "Just Like A Woman" dat I truly enjoyed….I then told the story of Harry takin' a leak in a hotel room closet…..new tune "Over" was kinda cool, "Have Nots" is holding' it's own…..did "The Tree" in honor of my Father's passing 13 years ago to the day…..an improv into the "Lover Boy" rap was delish….Harry and I did "Till I'm Not" together for the first time….played keys on "I Can't Stand Myself No Mo", I slopped my way thru it…..sent "She Crazy" out to my sister Dust Pan Annie….busted into the Sue Thompson classic "Norman"…then, asked the question, what do ya do when a child is born, and that poor child is only half Italian?….closed out da show with flurry of ole hunks…."Burnin' Up" "Love Dog" "Three Times Your Fool"….as the clock was winding' down we busted into my ole up lifting hunk, "I Was Blind"….Tom said that he really enjoyed the show, this gave me comfort, sometimes I get lost in the doin'…….hey, don't be late fer lunch…
Norman Nardini on January 17, 2021 at 6:59 pm
2021 is what's up, we're doin' it….hope this year is off to a great start for ya….we did our first Norman Nardini Show Friday evenin' and really had a wanger….I had been workin' solo for a good while and the addition of one musician really gave me a boot in my shit can…..in the new format, I'll be able to perform more music, it's gonna be epic, in a small town white trash kinda way….Harry Boom Boom Bottoms played our last ALONE SHOW on New Years Day, and we had him back for a second lick…cool, lets yack about "The Norman Nardini Show 1″….I opened up wit a couple bad jokes for no particular reason, then told a joke that i learned from my Mother's Priest..mentioned that I've always wanted my own TV show, but, don't most folks?…..told a story about bein' at a club in Nashville and realizing' that I was the only Italian in the room….told our viewing audience the we want to "hug their junk….gently"…..pointed out the fact that, "the camera loves me"…..revealed the truth about wearing a clean pair of silk underwear for all 20 ALONE shows…..hit "It Ain't A Party"….did a demonstration about the correct way for a lady to enter a room….talked about bein' a short person, the Granati's were mentioned…receited lyrics for "C19 Blues"…..told a true story about a policeman handcuffing me to a door…….introduced Boom Boom Bottoms…."Look What You Done" "Rock n' Roll band"….did a new song that I wrote on Decemberr 23 called "Over"…..had to shout out 'bout my nephew's new baby gonna be named Lincoln, after my Father, how cool….."The Tree"…."Game On" wit me on keys n' Harry on bass, I gotta work on my keyboarding'……did a way slick take a' "Kingfish"….talked 'bout The Ole Lady Hall Of Fame", then played "The Man Who Loves You"….gave our viewers an all day rock n' roll blessing…..blew a few kisses….."Ready Freddy"….gave a shoutout to all magicians and ventriloquists then played "Clown" "All She Wants To Hear". "I Was Blind"……really hopin' to grow our 'lil show into somethin' that will be even more fun and far reaching……and we're off….
Norman Nardini on January 2, 2021 at 3:38 pm
happy new year everybody….may 2021 be a great one…started off cool, Friday Jan 1, 2021 we hit an ALONE show, a milestone, ALONE 20….wow, it's hard to believe that we've come this far….lets yack 'bout ALONE 20….kicked it off wit about 10 minutes of mindless bullshit, I must be goofy….sat down at the keys and played "It Ain't A Party", we was on a roll….I asked our viewership to click their hooves together for our special guest, my bass player, Harry Bottoms…..Harry, is the first guest we've ever had on the show, by the way….and that, in itself, makes Harry special, beyond the 30 or so years that we've worked together doin' gig after gig after gig…."Ready Freddy" is the first song of 2021, somehow we started talkin' 'bout, Olympia, Moondog's three legged goat…."Over Said and Done" "Look What You Done"….got off on a bad road talkin' 'bout Italians wearing' chestwigs and somehow swung into one verse and chorus of "Just Because", a song that my father would sing with us back in the day….."The Tree" "Have Nots"….felt great havin' Harry on bass to lift me up, really enjoyed the support…started talkin'; shit 'bout Willie Nelson bein' a great band leader….did the dirty zipper trick….then played "Rock n' Roll Band"….played slide on "She Crazy", a song I sent out to my friend Dale, who has a sadful heart…..played keys win "Game On"….did a rant about musicians that are likable, guys like Joe Walsh, Willie Nelson, BB King…shoulda' mentioned Levon Helm, but I didn't….Harry got back up n' we hit "Pirrsburgh PA", the song performance of the evenin' for Harry and I….Harry played bass and I sang "Kingfish", it was cool….sent "When I Get There" out to Plush….."Three Times Your Fool" "The Man Who Loves you" "Happy New Year"…..big thanks to Harry for bringin' da BOOM BOOM, and to Tom for makin' it all come down so god damn smoooove…happy new year HUNCHER
Norman Nardini on December 20, 2020 at 12:10 pm
Merry Christmas to yinz, hope yer makin' the most of 2020 holidays…lets do an overview of ALONE 19, we really enjoyed this one….The Harlem Globetrotters were spoken of, as were the Washington Generals…played our theme song "It Ain't A Party"…sang "It Sure Don't Seem Like Christmas" and talked about havin' Christmas after our parents are gone….did a yack about all the songs I wrote this year and mentioned that I didn't wanna write any because I have so many older pieces that need loved….somehow I started a rap about Jimi Hendrix and how he used Bob Dylan and Curtis Mayfield as his main influences….sang "Find A Way"….told a story about playin' at a rock star wedding and my ole lady makin' her own dress to wear…..did "Dance A Little Closer" a song about my parents…announced that Harry Bottoms will be playin' with me on our next ALONE show, January 1, 2021…read the lyrics to the first song I wrote this year "All That She Had", a tune about my Mom…sat down at the keyboard and did "Merry Christmas Everybody"….read the lyrics to "Hot Chihuahua"….told the story about me biting a nurse when I was having a colonoscopy done, great story…sang "Jingle Bell Rock" and "Blue Christmas"…..got back on geetar and did "Till I'm Not"….did one verse and one chorus of a song I'm writing called "Halfway To Heaven"…read the lyrics to "C19 Blues" and new tune "How It Is"……felt like doin' "Pittsburgh PA" for no particular reason…talked about my buddy Jimmy Sapienza's song "I Love Pittsburgh", which is a very cool ole school number….closed out singin' "White Christmas"…..hey hunchers, Tom and I would like to wish yinz a wonderful Christmas and a "Happy New Year"…….live it up
Norman Nardini on December 7, 2020 at 10:12 am
what up?….lets do a recap of ALONE 18, we enjoy these shows so much, as we do them, I'm gettin' to know my partner, Tom Weber, he's a very unique guy, I'm thankful that I've been able to hang tight wit 'em….opened up the show sayin' all my names and titles, sometimes I forget to do dat, folks seem to like dat bullshit…hit our theme song, "It Ain't A Party" on keys…..heard myself say, "my blood is so richly woped out", love when shit like dat just falls out m' face….did "Ready Freddy" on my parlor Martin, tuned to and E chord……told the story of my father goin' into the operating room to have a tumor removed, I ask the Doctor the question, "is it possible for a child to be born a King, yet this child wears no crown"….did new Christmas song, "It Sure Don't Seem Like Christmas", a song about Christmas without your parents being there, it's a sad one…..talked about Roy Orbison's classic tune, "In Dreams" and the scene it was in for the amazing movie "Blue Velvet"…announced that Harry Bottoms will be joining Tom and I for our January 1st 2021 show….we're excited, Harry's excited….told a story about nHarry's man crush, Neil DeGrasse Tyson….played "Three Timers Your Fool"….layed out the tale about my Mother getting me into Music Theory and Harmony class in High School….did "Soon", a song I wrote for my Mother…played keys for "Merry Christmas Everybody"…..tried to teach Tom how to say Dog like Jersey people say it….did a take about some of the acts I saw play when I was young….Nina Simone, BB King, Mose Allison, Procol Harum, Miles Davis, Willie Dixon, Muddy waters, The Animals, The Byrds,…..the Stones, with Bryan, twice……..played "412" on my Fender Acoustic tuned to a G chord….played "Young" then closed out with "Stiller Nation"….see yinz in a couple weeks, be doin' some Christmas stuff
norman nardini on November 21, 2020 at 2:41 pm
shoutin' out 'bout ALONE 17…new, more seductive lighting, thanks Tom…opened up just talkin' loud and sayin' nothin', focus Norman focus….mentioned that I fell down in front of the studio on my way in….spent the early days this week in the studio with Brice Foster workin' on two Diamond Reo projects, one live, one studio…the desperation that came from the tracks of our live recording was so powerful that it needed mentioned….started riffin' about candy ass music, I'm a music snob….compared The Diamonds to bands like Humble Pie, The Stones, Free……did our theme song, "It Ain't A Party"….went from yelling' out the words, chicken pot pie, to "Chunky, what a chunk a chocolate"…fell into a rap about Glenn Pavone and Warren King, concluded it by sayin' that, "greatness, scares people"…..played "Kingfish" talked about Fish playin' on JJ Burners LP, then swung into "Gone Dead Train", a song Fish played slide on, this tune is among those we're preparing for the new Diamonds studio LP……as usual, wrestling came up, Johnny Valentine, George the Animal Steele, Izzy Moidel, Ringside Rosie…..blew a kiss to Mike "Big House" Flo…..did "Till I'm Not"….got into a rap about Italians playin soul rock, Soul Survivors, Rascals…..Gaucho's, banlon shirts,fashion….read off a bunch a dates from 1978…mentioned Gravel, pioneering rock into country music, the late great Floyd Beck….playin' the ROCK BOTTOM in NYC, WK given' the audience the finger, heroic…..playin' with pompous English band UK, and our bad behavior…..it was a happy accident that the music that Brice and I were workin' on this week was cut in the year, '78. that I'm overlooking' for this show…..The Fish That Saved Pittsburgh…..openin' for English band, XTC, at the Hot Club in Philly….played "Thats Enough About Me"….played "Thanksgiving"…talked about Southside club, Excuses……played "Stiller Nation"…I didn't cry at all during ALONE 17….I'm kinda proud a' that
Norman Nardini on November 8, 2020 at 4:24 pm
ALONE 16 play by play….first thing to come was, pissin' outdoors, what a great way to relieve the pressure, in the open air….yacked about Rocky Lamonde's ole lady, Jill, and how she needs to be inducted into the ole lady hall of fame, come on man, bein' rocky's ole lady makes her a shoe in…..couldn't help but bringin' up my Pennsyltucky Plowboy fantasy football team and how great draft day is in Rocky's ginny garden…..shined a light on my "guitarden", my garden of guitars…brought up ole bud Chris Boyle and the Tele he hand made for me…this led to mention of Chris being from Texas where they have a legacy of, not only great blues players, but, great song writers….heard myself say, "if I had more talent, I'd be an even bigger A hole that I already am"….knew it was time to shut up n' play a tune…"It Ain't A Party"….Randy Macho Man Savage got some props….talked about Thanksgiving dinner at our home when I was a child…started cryin', what a puss, played new tune "Thanksgiving"…..told the story about draggin' my Mom across the front yard when it was snowing out…..yelled out, "Ole Cow Died"…spoke about "Rocky" movies….played "412"….mentioned Carl Greffenstet and my ole Tiger geetar…..Romper Room came up from outta nowhere….blew a goodbye kiss to The Liver Lipped Troll of the evil empire…..lightin' farts…..receited "C19 Blues"….talked about tryin' to teach my friend Pete Barnett how to talk ghetto….Jerry Jeff Walker came up and I cried, what a puss….Chuck Coll died on my birthday, and I cried, what a puss…..played "Dance A Little Closer"….my Fathers raising me to be a Stiller fan led to a performance of "Stiller Nation" …..warned folks about "Live on The Southside" being shined up for release along with The Diamonds, "Live At The Red Eye"…..played "Wonder"…told the tale of a young Norman thrown' a worm into a little girls mouth….recalled seeing Gravel play at The Decade back in 1978…..sang "Lets Find a Way" as Tom closed down shop….had a great feeling' about this show…
Norman Nardini on October 25, 2020 at 3:36 pm
yo to da hunchers munchers and late fer lunchers….lets yak 'bout ALONE 15…what a delight, I do so enjoy workin' these hits, me n' Tom in an empty room. You think it's easy? You try it…..kicked off by stating my names and titles, of which there are many….fell into a rap about Jersey characters, The Spinner and Race Track Mike, also mentioned how folks in Jersey really appreciate a guy that can talk some shit….broke into our theme song, "It Ain't A Party"……I then enlightened folks as to how lady should enter a room, I know 'bout shit like dat….was proud as a ruttin' buck to brag on my ole bud, Felix Kos, and his band The Hurricanes…..gave a short rap on the first interactions I had with legendary West Virginia act, The Brett Cain Band, talked about pissin' in a bucket and 7 hour rehearsals in sub freezing temps….also played one verse of "Any Fool But Me"…..strapped on a G tuning geetar and played "Corn Bread"……tried to explain how bein' a minimalist and a traditionalist have shaped the way I live and approach music making….not interested in plugging' my geetar into effect pedals….this subject seems to promote conversation from folks that have a different viewpoint…..played "When I Get There"…..was really excited to talk about transferring old Diamond Reo tapes to digital format….got a live LP cut in Celina Ohio for Red Eye Productions that is delicious featuring songs like "Satisfied" "Bad News" "Vengance"…..have a few mixed masters that just need mastering, "Roxanna" "Ball n' Chain"….also have 16 track masters that need mixed….4 cover tunes, "Burnin' Love" "Gone Dead Train" "Johnny Too Bad" and Sam Cooke"s "Shake", plus about 12 originals, including "High Roller" "Skin n' Bone" "Shake Down" "Dangerous Stranger"….lookin' to git The Diamonds stuff ready for 2021……played "All She Wants To Hear"…talked about a possible release of some live Norman shit cut on the Southside when Springsteen played with The Houserockers….including tunes like "Fat Of The Land" "Color Blind" "Nothing To Lose"….also could include my poem that the evil empire says is the reason for my being blackballed….got off on a rap about humor, and it's importance when tryin' to relate to people, this led to playin' the song "Clown"…..told a totally inappropriate story about late night parting in Jersey…..sang "Happy Birthday" to my friend Tall Paul…..spoke of the origins of the song "Have Nots" then played it…..played "Look What You Done" on keys…..told a couple story's about the police showing' up at gigs and the havoc that shit can bring……ran outta time so I hit one verse of "It Ain't A Party"….god damn we have fun runnin' down the shit, hope yawl enjoy it aa much as we do….wish I knew how to get more folks to tune in….got any idea's?
hey good lookin', 'ow you doin'?…..lets do a recap of October 9th's ALONE 14…started off the show yakin' 'bout The Triangle and Rudy's, two legendary Monongahela Ave sandwich joints….sat down on da keys and did our Alone theme song "It Ain't A Party"…ripped a shout out to our buddy Shari Richards, then started bitchin' 'bout Whitey breakin' my balls, he had said, "Norman uses a teleprompter when he's doin' his ALONE shows"…he knows and we all know that ain't true but dat prick loves breakin' my balls….this led me into talkin' 'bout song writing…I made the point that, if you write song lyrics that make sense, it much easier to remember them…..Bimbo Ciconi's name came up, cool name, right?…..sent "Dust Pan Annie" out to my sister who was in the hospital at the time…performed "Photograph" for the first time, it's a song about our old Tiger softball team from back in the 80's….told the story of how "Beadman" got his name…did "Circle Jerk"….talked about two ole West Virginia Mountaineer football players, Dingle and Berry, no shit, I ain't makin' that up….did "Pittsburgh PA"…told some gruesome stories 'bout dislocating my shoulder…onstage at a Ruby Starr show in West Virginia and in the NYC passport office….did new song "Soon" then "The Tree"…..we went over a portion of the year 1981, brought up shows opening up for Alice Cooper and The Pretenders…which led to my belief that, doin' the gigs and livin' the life is the reward……did "Young"….digressed into conversation about lighting farts….I was hacking' up da keys on "Game On" as Tom shut down the circus….all n' all, a great show, and as always, it flew bye in the wink of an eye
7:00 PM - The Starlite Lounge
2:00 PM - Portogallo Peppers N'AT
02/03//2023
Portogallo Peppers N'AT
Events on 02/03//2023
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redpajama_set_name: RedPajamaCommonCrawl


New Delhi: The "White Paper on Black Money" presents the different facets of black money and its complex relationship with policy and administrative regime in the country. It also reflects upon the policy options and strategies that the Government has been pursuing in the context of recent initiatives, or need to take up in the near future, to address the issue of black money and corruption in public life.
Due to rising prices of real estate, the tax incidence applicable on real estate transactions in the form of stamp duty and capital gains tax can create incentives for tax evasion through under-reporting of transaction price. This can lead to both generation and investment of black money. The buyer has the option of investing his black money by paying cash in addition to the documented sale consideration. This also leads to generation of black money in the hands of the recipient, the White Paper on black money prepared by the Finance Ministry said.
Further said, a more sophisticated form occasionally resorted to consists of cash for the purchase of transferable development rights (TDR).
The real estate sector in India constitutes about 11 per cent of the GDP. Investment in property is a common means of parking unaccounted money and a large number of transactions in real estate are not reported or are under-reported. This is mainly on account of very high levels of property transaction taxes, commonly in the form of stamp duty. High transaction taxes in property are one of the biggest impediments to the development of an efficient property market. With tax rates of over 5 per cent being imposed as stamp duty on buying of property, which otherwise also involves high transactions costs in terms of search, advertising, commissions, registration, and contingent costs related to title disputes and litigation, the property market remains one of the most inefficient asset markets in India. Unless the underlying distortions in this market are taken care of by appropriate reforms, it may be difficult to prevent such misuse.
As per the division of powers between the states and the centre, the real estate sector has largely been left to the state governments to regulate and tax. Even after the 73rd and 74th amendments to the constitution of India which recognized local rural and urban bodies as the third tier of government, the power to legislate with respect to real estate properties and transactions therein remains with the states. Different state governments have undertaken reforms in this sector at differing pace, while their implementation is further subject to the capacity and commitment of the respective local urban bodies.
The role of the central government in reforms of the real estate sector is generally limited and advisory in nature. However, this has not prevented the Government of India from initiating steps to incentivize reforms. Its flagship programme, the Jawaharlal Nehru National Urban Renewal Mission (JNNURM), being implemented since 2005-06 aims to support urban infrastructural development by providing both monetary and non-monetary support, for reforms in different sectors of the local economy.
It includes reforms of the stamp duty regime to restrict it to no more than 5 per cent. Some states have carried out this reform, but others are still persisting with very high stamp duty regimes. For states that are resource constrained there is a case for identifying and implementing adequate revenue-neutral substitutes to facilitate the rationalisation of stamp duties.
and tax payments, creation of computerised fiscal cadastres and rationalisation of property tax designs.
Each of these areas had been given a thrust by making it conditional to the release of financing for urban projects by the central government. Evidence suggests that the mission has achieved considerable success.
However, a lot more needs to be done in this regard. There may also be a case for integration of local urban authorities in a nationwide digital database and sharing of data and information with state and central agencies.
The current provisions of the direct tax legislation provide for mandatory furnishing of the tax identification number by the buyer and seller of an immovable property if the value exceeds Rs 5 lakh. Also, every registry of property is required to furnish annually information regarding transactions in immovable property if the value exceeds Rs 30 lakh. However, as many registrar offices still operate on a manual system, there are a number of gaps and lapses in the reporting of such transactions.
To reduce the element of black money in transactions relating to immovable property and facilitate focused action based on actionable intelligence by monitoring agencies, simple reporting systems can be evolved that will facilitate the development of a nationwide database. Such a database should be computerdriven with minimal interface between the authorities and the people, and accessible to all financial regulatory authorities.
One of the measures for deterring use of the real estate sector for generation and investment of black money could be the provision of deducting tax at source on payments made on real estate transactions and mandating it as a pre-condition for registering of the transacted property. The provisions of tax collected at source on the developers of the property can also be considered as a possible policy measure. Electronic payment and electronic reporting can mitigate the compliance burden.
Further, to reduce the element of black money in transactions relating to immovable property, the provision of no objection certificate (NOC) may be introduced in the income tax law with safeguards to reduce administrative complications and increased ease of compliance, so that an appropriate and uniform database is set up and a proper national-level regulation also put in place. The new system should be computer-driven with minimal interface between the tax authorities and taxpayers, and enforced by a dedicated unit within the investigative machinery of the income tax department on the basis of pre-determined parameters and standard operating procedures.


text:
Cobbold ist der Familienname folgender Personen:

 Cameron Cobbold, 1. Baron Cobbold (1904–1987), britischer Bankier und Politiker
 David Lytton-Cobbold, 2. Baron Cobbold (1937–2022), englischer Adeliger und Mitglied des House of Lords
 Henry Lytton-Cobbold (* 1962), englischer Adeliger
 Nevill Cobbold (1863–1922), englischer Fußballspieler
 Thomas Spencer Cobbold (1828–1886), englischer Arzt und Zoologe

Siehe auch:
 Baron Cobbold
 Cobbold-Kommission
 Cobold
 Cobolt
 Kobold (Begriffsklärung)
 Kobolt

redpajama_set_name: RedPajamaWikipedia


text:
Types of Costs
Behavioral Cost
Manufacturing Cost
Functional Costs
Decision Making Cost
Types of Costing
Marginal Costing
Joint Products Costing
Contract Costing
Peanut Butter Costing
Costing Systems
Process Costing
Job Order Costing
What is Activity-Based Costing?- Its advantages and Disadvantages
Types of Inventories
Inventory Costing
Inventory Management Techniques
Cost Based Pricing
Collusive Pricing
Home » Costing Terms
Backflush Costing – Meaning, Process, Drawbacks and More
Backflush Costing or backflush accounting is a product cost accounting approach that is very different from the traditional costing system. Under this system, the costing process is delayed until the final production of goods and services. Or, as the name suggests, this costing system flushes back the cost at the end of the production process. Or it records costs after the production process ends.
This system does away with the requirement of keeping work-in-process accounts and the manual assignment of costs at separate production stages. Companies that use just-in-time (JIT) inventory systems generally use this costing approach. This costing system is entirely automatic, where the computer handles all the things.
Backflush Costing – How it Works?
Backflush Costing – Process
How it Benefits?
Once all the production process completes, this system records any direct material usage. Or, we can say when the production process uses raw materials and work in process inventory, this costing system does not create any journal entry to record these transactions. After the production process ends, backflush costing uses one main journal entry to record the entire inventory which was used in the production process.
For example, a producer estimates the standard cost of $10 per unit. The total number of units that the producer produces is 500 units. After the end of the production cycle, a journal entry of $5,000 will be made. The journal entry would be – Dr. Parts Expense $5,000 and Cr. Cash $5,000.
Also Read: Cost Accounting Systems – Meaning, Importance And More
In any other costing system, several journal entries would have to be made, such as – Dr. Part A Expense and Cr. Cash; Dr. Part B Expense and Cr. Cash; Dr. Part C Expense and Cr. Cash; and more.
As no journal entries are not made initially or intermittently, the manager uses standard or normal costing later and works backward to assign a cost to the goods or services. This way, the costs are "flushed back" to the already completed production cycle.
Even though this system is fully automatic, there is a formula to assign the cost.
Number of raw material units used from inventory = Total Production * Listed Unit Count in the Bill of Materials for Each Component.
Once a company gets an order, it records only the essential information into the system, such as quantity, delivery date, and the item code. Based on this, the list of materials needed to complete the order is made.
When the production is about to start, the company takes the delivery of the raw material and shifts it to the production floor.
Now software does the routing of all the components for that production order. The cost manager still has a say on what parts and how much quantity to push in.
After the end of the production process, the operator enters all information about the product into the computer. The software then prepares the production report.
Based on that report, the operator, in a single transaction, assign materials cost to the production order.
Such a costing method is more useful for companies with complex products or where the production process involves several stages. With such companies, each stage of production would require several journal entries to track the cost accurately. It could result in hundreds of entries for one product, making accountants' jobs very cumbersome.
Now, if such a company uses backflush costing, the accounts department will not have to post journal entries throughout the production process. Thus, we can say that this system simplifies the costing operation and accounting tasks without compromising too much on the information.
Also Read: Types of Cost Accounting
Other benefits of this system are:
It makes it relatively easier to verify the materials used for production.
Makes post-production issuance simpler.
It makes it easier to track the inventory.
When handling bulk materials, it keeps a check on the reverse issuance of materials.
Though the backflush costing system seems simple to implement, it is not suitable for all products and production processes. For instance, one should not use this system with a long manufacturing process or products that take too much time to produce. It is because the more time it takes, the more difficult it becomes to assign costs correctly.
Suppose a product takes a day to produce. One can easily assign costs to it. But what if it takes about a year to manufacture a product. It would get complicated to map and keep track of the cost correctly.
Similarly, such a costing method is not suitable for custom orders. It is because such orders would require separate invoices for each material that is used in the production of custom orders. Also, the backflush costing system is not suitable for companies with slow inventory turnover.
On the other hand, this system works best for products with short production times and the ones that use JIT (just-in-time) inventory systems. Usually, the companies that use this costing are those:
That wants a simple accounting system.
That is okay with assigning standard costs to every product.
The inventory of the raw materials is either low or constant.
One big drawback of this costing system is that it is not in line with the GAAP (generally accepted accounting principles) and thus, makes it difficult to audit.
Since this costing system works backward to assign costs after the end of the production, it often assigns standard costs to the product. It could result in variance with the actual costs. Thus, in the real world, companies need to recognize these variances. For example, one can identify the variation by comparing the labor cost assigned to the production with the actual cash outflow for the labor expenses.
Other drawbacks of this costing system are:
It is relatively difficult to implement.
For the results to be accurate, this system needs an accurate production count. In the formula above, the finished goods count is one of the two inputs. So, if this number is wrong, then the resultant figure will not be accurate as well.
Its success also depends on the accuracy of the bill of materials. A bill of material contains the list of all components and raw materials that a product will require. Thus, if there is a discrepancy in the bill of materials, the backflush costing will assign an incorrect amount of raw materials and components.
Scrap reporting also needs to be accurate. Usually, there is a large amount of scrap in the production process. The bill of material does not account for this scrap. It is essential to remove these scraps from the inventory to get the right picture.
Since this system does not record the work-in-process inventory, it needs a fast production cycle time. This costing system does not record inventory until the end of the production. So, during this timeframe, the records will remain incomplete. The only way to ensure records get updated quickly is to shorten or quicken the production cycle.
Backflush costing is an easy solution to the difficulties in assigning costs to the products, but its implementation is not that simple. Many companies, however, still use it because of its ease and other benefits.
backflush-costing [Source]
Backflush Costing Definition [Source]
Backflush Costing - Definition | The Business Professor [Source]
What is Backflush? Process and Definition | Knowledge Center - Orderhive [Source]
Cost Accumulation: Meaning, Types, and More
When does the cost of the inventory become an expense?
High-low Method Accounting – Meaning, Formula, Example and More
Manufacturing Inventory – Meaning, Inventory, and More
Target Costing – Meaning, Process, Benefits and More
Fundamentals of Accounting: Meaning, Principles, Categories, and Statements


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Q: Ruby Errors: "Character Class has '[' without escape" AND "Premature end of character class" For this line of code:
text = totaltext2.reject {|sentence| nilfacs.any?{|fac| sentence =~ /#{fac}/i}}

I'm getting the following errors:
1.) "Character Class has '[' without escape"
AND
2.) "Premature end of character class" followed by: 'in "each"', 'in "any?"', 'in "reject"', 'in '
Can anyone tell me what I need to change and/or what the problem is? I can't figure out what the error is.

A: One of the strings inside 'fac' has unescaped regexp chars.


Lantheus Holdings, Inc. Reports 2018 Second Quarter Results | Lantheus Holdings, Inc.
NORTH BILLERICA, Mass.--(BUSINESS WIRE)--Aug. 1, 2018-- Lantheus Holdings, Inc. (the "Company") (NASDAQ: LNTH), parent company of Lantheus Medical Imaging, Inc. ("LMI"), a global leader in the development, manufacture and commercialization of innovative diagnostic imaging agents and products, today reported financial results for its second quarter ended June 30, 2018.
"Highlights from our busy second quarter include being granted a composition of matter patent for an alternative formulation for DEFINITY that will run through 2035. Also, we are on track to initiate our Phase 3 clinical program for a Left Ventricular Ejection Fraction, or LVEF, indication for DEFINITY by the end of this year. At the same time, our DEFINITY China program completed patient enrollment for its cardiac, kidney, liver and pharmacokinetic studies, and we expect the application to be submitted to the China FDA by the end of this year," added Ms. Heino.
As previously disclosed, one of the Company's nuclear product suppliers, NTP, has been offline since early June, resulting in a temporary disruption in the supply of molybdenum-99, the medical isotope used in the Company's TechneLite® generators. NTP is working with its regulatory authority to resume operations and in the meantime the Company is focused on mitigating the supply disruption through sourcing additional molybdenum-99 from its other suppliers.
The Company's worldwide revenues for the second quarter of 2018 totaled $85.6 million, compared with $88.8 million for the second quarter of 2017, which included a $5.0 million up-front payment received from GE Healthcare. DEFINITY had worldwide revenues of $46.1 million for the second quarter, an increase of 14.9% from the year-ago period.
Net income for the second quarter of 2018 totaled $9.7 million, or $0.25 per diluted share, compared with $13.6 million, or $0.35 per diluted share, for the second quarter of 2017. The Company's second quarter 2018 Adjusted EBITDA (as outlined in the GAAP to non-GAAP reconciliation provided below) was $23.7 million, or 27.6% of revenues, compared with $27.9 million, or 31.5% of revenues, for the second quarter of 2017.
For the third quarter of 2018, the Company expects worldwide revenues in the range of $82 million to $86 million. The Company expects Adjusted EBITDA, as described in the GAAP to non-GAAP reconciliation provided later in this release, of $18 million to $21 million, representing 20.9% to 25.6% of anticipated worldwide revenues.
The Company maintains its guidance for full year 2018 worldwide revenues of approximately $337 million to $342 million, compared with $326.4 million in 2017 (which excludes the aforementioned $5.0 million payment from GE Healthcare). The Company also maintains its guidance for full year 2018 Adjusted EBITDA of $85 million to $90 million, representing 24.9% to 26.7% of anticipated worldwide revenues.
The Company routinely posts information that may be important to investors in the "Investors" section of its website at http://www.lantheus.com/. The Company encourages investors and potential investors to consult its website regularly for important information about the Company.
As previously announced, the Company will host a conference call starting at 4:30 p.m. Eastern Time today. To access the live conference call via telephone, please dial 1-866-498-8390 (U.S. callers) or 1-678-509-7599 (international callers) and provide passcode 8685099. A live audio webcast of the call also will be available in the Investors section of the Company's website at www.lantheus.com.
The Company uses non-GAAP financial measures, such as revenues excluding the impact of foreign currency; adjusted operating income; adjusted net income and its line components; Adjusted EBITDA; adjusted net income per share - diluted; and free cash flow. The Company's management believes that the presentation of these measures provides useful information to investors. These measures may assist investors in evaluating the Company's operations, period over period. The measures may exclude such items which may be highly variable, difficult to predict and of a size that could have substantial impact on the Company's reported results of operations for a period. Management uses these and other non-GAAP measures internally for evaluation of the performance of the business, including the allocation of resources and the evaluation of results relative to employee performance compensation targets. Investors should consider these non-GAAP measures only as a supplement to, not as a substitute for or as superior to, measures of financial performance prepared in accordance with GAAP.
This press release contains "forward-looking statements" as defined under U.S. federal securities laws, including statements about our 2018 outlook. Forward-looking statements may be identified by their use of terms such as anticipate, believe, confident, could, estimate, expect, intend, may, plan, predict, project, target, will and other similar terms. Such forward-looking statements are subject to risks and uncertainties that could cause actual results to materially differ from those described in the forward- looking statements. Readers are cautioned not to place undue reliance on the forward-looking statements contained herein, which speak only as of the date hereof. The Company undertakes no obligation to publicly update any forward-looking statement, whether as a result of new information, future developments or otherwise, except as may be required by law. Risks and uncertainties that could cause our actual results to materially differ from those described in the forward-looking statements are discussed in our filings with the Securities and Exchange Commission (including those described in the Risk Factors section in our Annual Reports on Form 10-K and our Quarterly Reports on Form 10-Q). This press release includes forward-looking non-GAAP guidance for 2018 Adjusted EBITDA. No reconciliation of this forward-looking non-GAAP guidance was included in this press release because, due to the high variability and difficulty in making accurate forecasts and projections of some of the excluded information and the fact that some of the excluded information is not readily ascertainable or accessible, the Company is unable to quantify certain amounts that would be required to be included in the most directly comparable GAAP financial measure without unreasonable efforts.
(a) The income tax effect of the adjustments between GAAP net income and non-GAAP adjusted net income takes into account the tax treatment and related tax rate that apply to each adjustment in the applicable tax jurisdiction.
(b) During the fourth quarter of 2017, we released the valuation allowance previously recorded against our domestic net deferred tax assets. As a result, we included the tax effect of non-GAAP adjustments starting in the fourth quarter of 2017. Presentation of 2017 Adjusted Net Income has been modified to allow better go-forward comparability by including the tax effect of non-GAAP reconciling items.
(a) Represents income tax expense, less tax indemnification income associated with BMS.
(b) Represents non-cash losses incurred associated with inventory and other write-offs of long-lived assets.


Dr. Glenda Reynolds' professional experience includes business owner, teacher, school counselor, licensed professional counselor and counselor educator. She was a teacher in high school, special education teacher, then, school counselor before she moved into counselor education. Her experience includes land-based and online universities. She is currently a Contributing Faculty in Walden University's School of Counseling where she is supervising field experiences for students in the counseling program. Dr. Reynolds has also been a counselor working with a variety of military and civilian populations.
Dr. Reynolds has presented at numerous state, national, and international conferences and workshops. Her research interest is gambling addiction and bipolar disorder. She has enjoyed serving her profession and citizens of her state through an appointment by the governor to the state licensing board for counselors. Dr. Reynolds was asked to develop a statewide system for helping people who are addicted to gambling and their families and is currently serving on a board to certify counselors throughout the state in problem gambling counseling.
Reynolds, G. (2012). Am I ready to be a counselor? A self-evaluation.
Reynolds, G. P., Austin, S., Barnes, S. (2012). School leadership and counselors working together to address bullying. Education.
Reynolds, G. P. (2016). A Private Practice is a Business: Facts You May Overlook when You Plan to Open a Private Practice. Omega Zeta Chapter, CSI.
Reynolds, G. P. (2013). Advocacy and social justice. International Association of Marriage and Family Counselors.
Reynolds, G. P. (2012). Balancing client care, Advocacy, social change and social Justice. International Associaiton of Marriage and Family Counselors.
Reynolds, G. P., Lee, M., Clark, G., Price, N., Shoemaker, G. (2014). Comparison of middle class Black and White families in a small southern town. International Associatiaon of Marriage and Family Counselors.


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Q: Why does ActiveRecord in Rails not support Multiple Table Inheritance? I was trying to implement a set of models I had put together on paper and ran into an issue where I thought the best way to go about it would be using a Multiple Table Inheritance setup.  However, after google searching I found that ActiveRecord doesn't support MTI... even though there are plenty of articles showing how it can be done.  This had me wondering if I was setting up my models correctly if it's not implemented.  So my question is why doesn't Active Record have built in support for MTI?  If you are curious to what my model setup was 'going' to look like I'll leave it below.
class Player < ActiveRecord::Base; end
class CollegePlayer < Player; end
class ProPlayer < Player; end

Where a Player can be either or both of CollegePlayer and ProPlayer.  Or in another example...
class Person < ActiveRecord::Base; end
class User < Person; end
class Player < Person; end
class Coach < Person; end

Where a "Person" could be a User, former Player, and/or Coach.

A: Rails 6.1+ delegated type
Rails 6.1 added a "native" way to implement Multiple Table Inheritance via delegated type.
Please, see the corresponding PR for details.

A: This short answer to your question is because the ActiveRecord core team does not want to include this feature coupled with not enough demand from the community. see https://github.com/rails/rails/issues/5541
If you want the definitive answer you would have to ask DHH (david.heinemeierhansson.com) or Aaron Tender Love Patterson (tenderlove@github.com) as they are the "leading" contributors on the active record project.
My personal answer is because active record is already complex enough. The amount of meta programming that is done for ActiveRecord to support the features it already support is already a bit challenging to maintain and extend. The core team that is currently working on AR have been putting a great deal of focus into further optimizing AR to work faster and refactoring it to clean up the organization. Given that there are already alternatives to getting multiple table like inheritance and the community isn't clamoring for this feature its less of a priority.
Though to comment on your other question about the correctness of you DB organization I agree with muistooshort it seems like you can accomplish what you want with roles. When I was first coming from C++ I tried to make separate models for different objects and felt a strong need to adhere to some sort of convoluted inheritance scheme too. You just need to ask yourself as you app stands now (not down the road because thats speculation at this point) is the difference in behavior so different between these types that it justifies this degree of differentiation.
EDIT
I spoke with Sean Griffin of Thoughtbot who works on the Active Record and I asked him why multiple table inheritance was not support his response was:

"Polymorphic associations fill that role for most use cases"


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Home > LALIGA > Messi seeks to draw line under Barca departure saga
Messi seeks to draw line under Barca departure saga
Silver Emmanuel September 30, 2020 LALIGA
Lionel Messi of FC Barcelona tie the laces of his boots during the La Liga Santander match between FC Barcelona and Villarreal CF at Camp Nou on September 27, 2020 in Barcelona, Spain.
FC Barcelona (Barca) captain Lionel Messi has said he wishes to move on from his recent bid to walk out of the club and his recent attacks on the board of directors, calling for everyone to pull together to help the team have a successful season.
Messi handed Barca an official notice in August of his desire to terminate his contract before eventually deciding to stay for the coming season, the last on his current deal, because he did not want to face a legal battle with the club.
After rowing back on his decision to leave, Messi continued to attack club president Josep Maria Bartomeu in a September interview and also criticized the club for their treatment of Luis Suarez, who left Barca for Atletico Madrid.
Yet in an interview with Barcelona-based newspaper Sport published late on Tuesday, he said he no longer wanted any fights with the club.
"After so many arguments, I would like to bring an end to everything. We all have to be united and assume that the best is yet to come. We must always be united and pull in the same direction," Messi said.
"I take responsibility for my errors and if they existed, it was only to make Barcelona better and stronger."
Barca's all-time top scorer also said he regretted hurting the club's supporters but stressed that he believed at the time that leaving the team where he has spent the last 20 years would have been good for the club.
He added: "If at any moment, any of them were annoyed by something that I said or did, let there be no doubts that anything I did was always with the club's best interests in mind."


All anybody wants to have a good time, but with states passing increasing harsher DUI penalties and lowering the limits for an offense, it can be easier than you think to get wrapped up in one of these cases. Trying to figure out how many drinks will put you over the state's BAC limits is not a scientific process at all, as there are too many different things to take in to account with each person for some online calculator or reference chart to accurately consider how many drinks you can safely have and not be considered legally intoxicated.
The legal process for DUI offense is complicated and difficult, and it is difficult for a reason. That's why, when it comes to obtaining the best possible defense by a DUI attorney, Charlotte turns to The DeCurtins Law Office.
For example, you can plead to a lesser charge for a first offense under certain circumstances, but there are other considerations that come with this kind of plea, and the staff at DeCurtins Law Office will clue you in to the pros and cons and back you up every step of the way. If a pre-trial agreement can not be reached, then the lawyers will put their experience and skills to work for you at trial to try and obtain the best possible outcome. Contact their offices for a personal or telephone consultation if necessary.
Random Video: Epic Rubgy Tackles!