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The Hub, Jewish online classes and events
Welcome to The Hub for online Jewish classes and events. Find an upcoming event hosted by Jewish organizations across the world, or explore our on-demand section to view recordings of past events.
Virtual Lunch and Learn: We Are a Storytelling People With Cantor Evan Kent
Hosted By: Temple Beth El of Boca Raton
Virtual Lunch and Learn Series: With Cantor Evan Kent
Jews are a storytelling people, and in this three-part series participants will learn
how to develop and tell their own distinctly Jewish stories. You will
learn how to find the extraordinary in every day, to speak from our heart
and share our own experiences. Through storytelling, we express
our own truths, share emotions, and create memories. On Temple Beth El Livestream, YouTube channel or Zoom.
The event listed here is hosted by a third party. My Jewish Learning/70 Faces Media is not responsible for its content or for errors in the listing.
Tue. Mar. 16, 2021
3/2, 3/9, 3/16
Cantor Evan Kent
Cantor Evan Kent is a wonderful storyteller, a gifted musician, and an inspiring performer. At Temple Beth El's first Artist-In-Residence series, we will be entertained and enlightened with Jewish storytelling at its best.He received his ordination as a cantor and his Master's in Sacred Music from Hebrew Union College in New York and served Temple Isaiah in Los Angeles as its cantor for 25 years. In 2014, Evan Kent earned his doctorate in music education from Boston University. His doctoral research examined how music at Jewish summer camps in North America assists in the development of Jewish identity He is currently on the faculty of Hebrew Union College in Jerusalem where he teaches liturgy and sacred music. He has starred in Jerusalem productions of "Guys and Dolls", the musical drama "Next to Normal," "Avenue Q", "Singin' in the Rain," Sondheim's "Assassins," "Cabaret," and "She Loves Me." Evan also portrayed Yitzchak Rabin in a new musical drama ("November") that dramatized the last week of Rabin's life.Evan's one-man show "Shards-Putting the Pieces Together" has been presented in Jerusalem, Prague, and throughout the United States.
See All Events From This Teacher
Temple Beth El of Boca Raton
Welcome to Temple Beth El of Boca Raton, one of the most vibrant and highly respected Reform congregations in the U.S.
From a small group of committed pioneers who formed the Boca Raton Hebrew Congregation in 1967, Temple Beth El of Boca Raton has grown to be the largest congregation in our area, a center of Jewish tradition, connection, culture, learning, and community. Throughout our history we have sought to create a spirit of warmth, intimacy, and vitality in all that we are and do, welcoming all people who wish to pursue a meaningful Jewish life. We believe strongly in making a difference in each member's life, in the larger community, in Israel, and in our world.
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Southern & Jewish
Listening To A New Twist On The Storytelling Tradition
We're still the People of the Book, but "People of the Podcast" has a nice ring, too
Passover, Memories, and the Power of Storytelling
It was exactly two years ago that I opened the door to a meeting of the Keshet Beit Midrash for ...
Rabbis Without Borders
Jewish storytelling: not just at the kitchen table, but about the kitchen table
I was recently sharing my excitement about Bill Bryson's latest book, At Home , during a Friday night sermon. The ...


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Amtrak knew of electrical problem, argues attorney for DuPont crash survivor.
By GRESHAM, P.C. LAW FIRM
KIRO-FM Seattle, WA (6/7, 15K) reports that Jim Vucinovik, a lawyer of one of the survivors of the DuPont train crash, is arguing that that "Amtrak knew there was an electrical problem with a passenger train before it derailed...last December." The survivor, 81-year-old Rudolf Wetzel, who reports that he suffered "severe permanent injuries to his head, face, and spine as a result of the train crash," is suing Amtrak. The NTSB is investigating the train crash, which killed three people and injured 62 other passengers. KCPQ-TV Seattle (WA) Seattle (6/7, 64K) also reports.
Trucking Litigation

redpajama_set_name: RedPajamaCommonCrawl


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Q: How to switch focus between multiple pygame apps? There are two games (A and B), on the left and right screen sides. The game A responds to mouse clicks, the game B — to left/right keydowns.
There is also a server which handles games behaviour:

*

*start(A), start(B)

*pause(A), pause(B)

*unpause(A)

*user clicks on window A, window A gets focus

*pause(A), unpause(B)

*user tries to press left/right keys, it obviously doesn't focus window B and I can't read keydown events from the game B
I run games as two separate subprocesses (using subprocess.Popen I start a.py and b.py).
Where a.py and b.py are simple pygame games that listen my server events inside their game loop.
Is it possible to share event loop between two different pygame windowed apps?
Or may be it's better to change focus in some OS-specific way?

A: Okay, I have got a solution which works like a charm.
Since we have a server for handling some game events,
we decided to grab a focus inside one game and share all keyboard events
to other games through the server using web sockets.

redpajama_set_name: RedPajamaStackExchange


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research.chalmers.se
Mid-infrared dust in two nearby radio galaxies, NGC 1316 (Fornax A) and NGC 612 (PKS 0131-36)
Journal article, 2016
Context. Most radio galaxies are hosted by giant gas-poor ellipticals, but some contain significant amounts of dust, which is likely to be of external origin. Aims. In order to characterize the mid-IR properties of two of the most nearby and brightest merger-remnant radio galaxies of the Southern hemisphere, NGC 1316 (Fornax A) and NGC 612 (PKS 0131-36), we used observations with the Wide-field Infrared Survey Explorer (WISE) at wavelengths of 3.4, 4.6, 12 and 22 mu m and Spitzer mid-infrared spectra. Methods. By applying a resolution-enhancement technique, new WISE images were produced at angular resolutions ranging from 2 ''.6 to 5 ''.5. Global measurements were performed in the four WISE bands, and stellar masses and star-formation rates were estimated using published scaling relations. Two methods were used to uncover the distribution of dust, one relying on two-dimensional fits to the 3.4 mu m images to model the starlight, and the other one using a simple scaling and subtraction of the 3.4 mu m images to estimate the stellar continuum contribution to the emission in the 12 and 22 mu m bands. Results. The two galaxies differ markedly in their mid-IR properties. The 3.4 mu m brightness distribution can be well represented by the superposition of two Sersic models in NGC 1316 and by a Sersic model and an exponential disk in NGC 612. The WISE colors of NGC 1316 are typical of those of early-type galaxies; those of NGC 612 are in the range found for star-forming galaxies. From the 22 mu m luminosity, we infer a star-formation rate of similar to 0.7 M-circle dot yr(-1) in NGC 1316 and similar to 7 M-circle dot yr(-1) in NGC 612. Spitzer spectroscopy shows that the 7.7-to-11.3 mu m PAH line ratio is significantly lower in NGC 1316 than in NGC 612. The WISE images reveal resolved emission from dust in the central 1'-2' of the galaxies. In NGC 1316, the extra-nuclear emission coincides with two dusty regions NW and SE of the nucleus seen in extinction in optical images and where molecular gas is known to reside. In NGC 612 it comes from a warped disk. This suggests a recent infall onto NGC 1316 and disruption of one or several smaller gas-rich galaxies, but a smoother accretion in NGC 612. While the nucleus of NGC 1316 is currently dormant and the galaxy is likely to evolve into a passive elliptical, NGC 612 has the potential of growing a larger disk and sustaining an active nucleus. Conclusions. NGC 1316 and NGC 612 represent interesting challenges to models of formation and evolution of galaxies and AGNs.
galaxies:individual:NGC1316(FornaxA)–galaxies:ISM–galaxies:interactions–infrared:galaxies– galaxies: individual: NGC 612 (PKS 0131-36)
B. D. Asabere
Ghana Atomic Energy Commission
Chalmers, Earth and Space Sciences
Cathy Horellou
Chalmers, Earth and Space Sciences, Radio Astronomy and Astrophysics
Other publications Research
T. H. Jarrett
H. Winkler
0004-6361 (ISSN) 1432-0746 (eISSN)
Vol. 592 A20 1-16 A20
Onsala Space Observatory
10.1051/0004-6361/201528047
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In 1998, an entrepreneur named Kirill Faerovitch started selling cigars at a mall kiosk. Armed with a decent selection of smokes, he was determined to succeed in this tough industry. Now, after twenty years of hard work and experience, he is the proprietor of some of Pittsburgh's most unique luxury businesses.
Having recognized a need for spaces where one could enjoy both a cigar and a drink, we opened our current Puffs'n'Stuff location (right across from the Mall at Robinson), which features a full service, smoker-friendly bar and lounge. Later, we acquired Jernigan's (a cozy shop with a pub-style atmosphere) in hopes of providing the same opportunity to residents of the South Hills.
Since the beginning, we have maintained a goal of providing the finest products, at fair prices, for those who appreciate puffing on a premium cigar. (Both stores boast humidors, which are stocked to the brim with classic and boutique brands, including Davidoff, Padron, Alec Bradley, Christian Luis Eiora, and many more.) We strive to provide our guests with everything necessary to enjoy whichever smoke they choose, and offer a wide assortment of beverages (both alcoholic and non-alcoholic) to enhance their selection.
Our experience and knowledge of the industry have enabled us to partner with various brands to offer competitive savings and special events in our stores. Every month we feature a specific brand as part of our daily cigar special, and offer discounts on products hand-selected by our talented team. Customers can also save on regular purchases by signing up for our hassle-free rewards program, to earn $10 in store credit for every $100 spent on cigars.
No matter if you are a casual customer or a regular guest, our staff is here to assist you with whatever you may need. For the latest updates on promotions and events, sign up for our newsletter, or check out our Events & Specials pages.
SURGEON GENERAL WARNING: Tobacco Use Increases the Risk of Infertility, Stillbirth and Low Birth Weigh.


They're all gone now. The entire Potts family has slipped into history, leaving behind memories of a time when a whole city mourned the disappearance of a 10-year-old girl.
Elizabeth never got over the loss of her daughter in 1951, and died of a broken heart in 1956. Robert, the father, passed away 14 years later, in that same Linnet Avenue neighborhood, surrounded by horrible memories. And just a few weeks ago, in Texas, Anita Potts died of cancer at the age of 77. Anita led a long and productive life, but she spent every day of that life wondering what happened to her sister.
Chances are, we'll never know.
, the little girl Greater Clevelanders can't forget, vanished after she and a girlfriend went to Halloran Park on the city's West Side to watch some entertainers. The girlfriend, Patricia Swing, returned home about 9 p.m.
Beverly was never seen again.
By that night, what would become the biggest search in Cleveland history was already under way. In a front-page editorial, the Cleveland Press urged, "Let's All Join Hunt for Missing Child."
And almost everyone did. Thousands of citizens joined police in scouring the city for clues. Hundreds of city workers were reassigned to search parks, streams, culverts and fields. Tips poured in at the rate of 1,500 a day. Police interrogated dozens of suspects.
It was all for naught. Beverly was never found.
But the search never really stopped. In the decades that followed, police would regularly receive information and follow leads that went nowhere.
confessing to killing Beverly. We turned it over to the Police Department, which assigned the case to Detective Robert Wolf.
promised to include most of the details, plus a rare coin Beverly had in her change purse at the time of her abduction.
The third of the four letters was a promise by the author to turn himself in at Halloran Park at noon on the 50th anniversary of the abduction -- five years ago today. "Fifty years is long enough to live with what I've done," was the explanation.
offering a feeble excuse for the no-show.
," produced by Mark Stone, will air tonight at 10 p.m. on public television stations in the Akron and Youngstown areas.
For Badal, Stone and Detective Wolf, the case became part of their lives. All three grew close to Beverly's sister, Anita, and spoke with her regularly until her death on Aug. 2.
Anita left Cleveland the year after Beverly's disappearance. She returned only once.
"Anita never learned to accept what happened to her sister, only to deal with it," added Wolf, who is no longer on the police force. "It was always something that troubled and haunted her."
Just as it troubled and haunted so many others who had never even met the shy, polite 10-year-old. Wolf wasn't even born until three years after Beverly vanished, but he freely admits, "I think about this case every single day."
It's just another part of city history from which we can't quite escape.


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MEN'S TEAMS
Men's 1st's XI
Men's 2nd's XI
Men's 3rd's XI
LADIES TEAMS
Ladies 1st's XI
Ladies 2nd's XI
Ladies 3rd's XI
Ladies 4th's XI
Ladies Vets
ABOUT YOUTHS
Senior Clothing
Pitch Opening: 13th November
by CommunicationsOfficer | Nov 5, 2021 | Social News
Please join us to celebrate the opening of the new pitch in Mount Temple on Saturday 13th November. Games start from 9am and the official opening with take place at 12.45pm. A lot of hard work went into making the new pitch happen and it's great to finally be able to celebrate that.
There will be food, coffee and a fun fair ride for the kids throughout the day!
Game times on the day are:
MT junior girls at 9am
MT senior girls at 10am
Men's 1s at 11:30am
Ladies 1s at 1:30pm
Men's 2s at 3pm
Men's 3s at 4:30pm
This will be followed by drinks the upstairs bar in Clontarf Rugby Club from 7.30pm. Hope to see you all there!
Clontarf Hockey Club is a fun, friendly mixed hockey club. We have men, ladies and junior teams that play right the way from complete beginners to the senior first division.
Clontarf Hockey Club is always looking for new members and loves to see new faces. Whether you would like to play Senior 1 hockey or are a complete novice, Clontarf Hockey Club has a place for you. We will make you feel welcome and we think that you will enjoy both the on and off field events. The quickest way to get started is to just drop down to training on the night, but if you would like some more information then please contact Robyn at secretary@clontarfhc.com
Code of Conduct for Parent
Members Data Policy
Code of Conduct for Players
Club Covid Policy
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Cockpit diagrams for Concorde. Includes pilot,first officer,center pedestal flight engineers station and overhead panels. Accurate and based on real world data from archival British Airways manuals. Diagrams courtesy of Tech Manual Depot This Item can be freely distributed. PDF Format. Print-Able !


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Divan la Cock (born 23 February 2003) is a Namibian cricketer. He has played for the Namibia national under-19 cricket team, including captaining the team at the 2020 Under-19 Cricket World Cup qualifiers.

He made his List A debut on 29 March 2022, for Namibia A against Ireland Wolves, in Windhoek. In May 2022, he was named in Namibia's Twenty20 International (T20I) squad for their series against Zimbabwe. He made his T20I debut on 17 May 2022, against Zimbabwe. In July 2022, he was named in Namibia's One Day International (ODI) squad for round 14 of the 2019–2023 ICC Cricket World Cup League 2 in Scotland. He made his ODI debut on 10 July 2022, against Scotland.

References

External links

2003 births
Living people
Namibian cricketers
Namibia One Day International cricketers
Namibia Twenty20 International cricketers
Place of birth missing (living people)

redpajama_set_name: RedPajamaWikipedia


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Free Samples BBFA4403 Advanced Financial Accounting
0 Download 13 Pages / 3,234 Words 28-07-2021
Prepare consolidated financial statements for a group of companies subsequent to acquistion date
The Financial Statements of a Company is prepared by following the guidelines of the relevant Accounting Standards of the respective countries. Every Accounting Standards require Companies to disclose certain details pertaining to that Accounting Standard. These disclosures ensure that the important information are shared with the shareholders, investors, lenders, and so on. Such disclosures help avoid fraudulent practices entered into by people having corrupt intentions. These disclosures ensure that the annual accounts present the true and fair view of the company. Moreover, complying with these disclosure requirements ensures that the reputation of the company is not tarnished as their non-disclosure would invite unnecessary litigations on the company for not complying with the requirements and lead to loss of reputation and so on. The report focuses on two different companies incorporated in Malaysia and following the Malaysian Financial Reporting Standards (MFRS) in preparing the financial statements. The two companies are Bonia Corporation Berhad and IJM Corporation Berhad. Both the companies are financially sound and stable. The two companies follow MFRS while preparing the annual accounts of the company. The report focuses on compliance of the disclosure requirements of the two companies in respect of MFRS 12. MFRS 12 "Disclosure of Interest in Other Entities" deals with the disclosures that are required to be made when the companies have invested in companies without making it a subsidiary, that is to say, the Company becomes an Associate. An Associate Company is a company in which another company own significant portion of Voting Rights or shares. The significant portion ranges from 20% to 50%. These ranges vary with the requirements of the laws in different countries. In these cases, the company which acquired the shares do not consolidate the financial statement of the associate company. The owner companies show the investment as an Asset in their respective Balance Sheets. When a Company has made some investments in the Associate Companies, it is required to disclose all the relevant information with regard to interest in such Companies. The disclosures must be incorporated in the financial statements or notes to accounts of the owner company. Such owner companies are required to make certain disclosures. These are discussed in the later part of the report.
The two public listed companies chosen for analyzing the compliance of Malaysian Financial Reporting Standard 12 (MFRS 12) are given below in a Tabular form.
Bonia Corporation Berhad
IJM Corporation Berhad
Selling Leather and Non-leather made products via its own website (online mode) and through its 63 stores in 10 different countries (offline mode).
Property Development, Construction, Infrastructure Concessions, Quarrying, Manufacturing and Plantations are the Main Business Activities of IJM Corporation Berhad.
Products or Services
Bonia Corporation Berhad sells Accessories, Bags and Shoes for both men and women.
It provides the following services- Development of Property, Civil Engineering Services, Building Constructions Services, Quarry Operation Services, Ready Mixed Concrete Services, Scaffolding, Toll Services, Port Services, Power-Plant Facilities and Water Treatment and so on.
(RM'000)
Profit Before Tax (PBT)
Profit After Tax (PAT)
Net Basic EPS
Gross Dividend
Disclosure Objective
The primary purpose or the objective of MFRS 12 is to necessitate entities in disclosing the information that would facilitate the users of the financial statements assess the following:
Nature of risks and risks associated with the interest of the owner company in the other company, that is to say the associate company, and
Effects of interests of such associate company on the financial performance of the owner company as well as the effects on cash flows and financial position.
Nature, Extent, Financial Effects of interest in Associates
According to MFRS 12, entities should disclose the following-
For every associate which is significant and material to the entity reporting it, should disclose-
Name of the Associate Company,
Nature of Relationship with such Associate,
The Principal place from where such Associate conducts its business. However, if such place is not in the same country, then it should also disclose the details about the place or the country where it is incorporated.
The Owner Company or the Reporting Entity should disclose the percentage of the ownership structure in such Associate Company, if the percentage of shares held is different from the percentage of the voting rights.
Investment in such Associate Company is to be measured at the fair value or as per the equity method.
A summary of the financial information of such Associate as per the requirements specified in paragraph B12 and paragraph B13.
If the value of the Investments in the Associate Company is measured using equity method, then the fair value of such investment in the Associate Company is to be disclosed. However, this would only be valid when the quoted market prices of the investments are available.
The entities having associates that are immaterial individually shall disclose separately, the aggregate amounts of the shares in those associates. The disclosures would include-
Profit or Loss from Continuing Operations,
Post-Tax Profit or Loss from discontinued operations,
Other Comprehensive Income, and
Total Comprehensive income.
Nature, Changes in the risks associated with interest in Associates
According to MFRS 12, an entity should disclose the following-
The entity should disclose its commitments relating to such associates separately from its other commitments, and
The entity should also disclose the Contingent Liabilities relating to the interest in such associate separately from its other Contingent Liabilities.
According to MFRS 12, Bonia Corporation Berhad must disclose the risks that are related to the investments the company has made in such Associate Companies. It should also disclose all the relevant details about its interest in such associates like the Name of such Associate along with the nature of the relation with that associate, its country of incorporation and so on. Bonia Corporation Berhad has disclosed the following things.
Bonia Corporation Berhad has interest in the following Associates ("Bonia Corporation Berhad Investor Relations", 2017). The details are given as follows-
Name of the Associate
Percentage of Interest in the Associate
Makabumi Sdn. Bhd. (MBSB)
Paris RCG Sdn. Bhd. (PRCG)
Managing food and Beverages Business
The Summarized Financial Information of the Associates for the year 2015 and 2016 is given below-
PRCG
MBSB
Profit/(loss) for the Financial Year
Bonia Corporation Berhad has also disclosed a Statement showing the Reconciliation of Net Assets to the Carrying Amount of the Investments in such Associates. The Reconciliation Statement is given below-
2015 (RM'000)
Share of net assets/ (liabilities) of the Group
Loan to an Associate
Gain on dilution of Interest
Unrecognized Share of Other Reserves
Unrecognized Share of Losses of Associates
Less: Share by Non-Controlling Interest
Less: Impairment Losses
Carrying Amount in the Statement of Financial Position
Share of Results of the Group
Share of Profit/ (Loss) of the Group
Share of other Comprehensive Income of the Group
Share of total Comprehensive income/ (loss) of the Group
Dividend Received
Bonia Corporation Berhad also disclosed the Cash Flow Statement of the Group Company and highlighted the effects of its investments in the Associate Company. In the Cash Flow Statement, Bonia Corporation Berhad disclosed the following-
Impairment Loss in Interest in Associates for the year 2015 is RM 352000.
Reversal of Impairment Loss in Interest in Associates for the year 2015 is 0.00, whereas it is RM 4045000 for the year 2016 ("Company Announcements | Bursa Malaysia Market", 2017).
The analysis shows that the value of the investment of Bonia Corporation Berhad in the Associate Company suffered impairment; this can be seen from the difference in the value of such investments in the books of Accounts and its market value. However, this loss was later reversed when the market value increased in the year 2016. The value of investment in Makabumi Sdn. Bhd seems to be stagnant as their principal activities are no longer active and carry a dormant status. They do not generate any revenue for Bonia Corporation. This seems to be a dead investment for the company.
The total interest in Associates of Bonia Corporation Berhad as given in the Balance Sheet for the year 2015 is RM 97000 and RM 392000 for the year 2016. The details are as follows-
Interest in Associates
Unquoted Equity Shares at cost
Share of Profit (Post Acquisition)
Net of the Dividends Received
Loan to Associate
Less: Impairment Loss
Thus, after analyzing the Annual Report of Bonia Corporation Berhad, it can be said that Bonia Corporation Berhad has disclosed all the information as required by MFRS 12. By disclosing all the details Bonia Corporation Berhad has avoided all the penal provisions that would have been attracted had they not fulfilled the requirements of the standard. The disclosure would also help the investors make better decisions regarding their investments. Such disclosure also helps the Investor understand the pattern of investment of the Company and the returns earned by the company on such investments. The owner company received the share of pre-acquisition profits in 2015 and the same has been reduced from the value of the investment in the particular year. The Owner Company has extended a loan of RM 4855000 in the year 2015 and the same has not yet been repaid. The value of investment in Associate Company increased from RM 97000 to RM 392000. However, this increase is because of the profits and increase in the market value of the Paris RCG Sdn. Bhd., because the other associate company has become a dormant company without any business activity. The Annual Report also contained a Directors Responsibility Statement (DRS). The Directors Responsibility Statement highlights the responsibility of the Directors with regard to complying with the requirements of the Malaysian Companies Act, 1965, MFRS and IFRS. The BDO (Chartered Accountants) and Law Kian Huat (Chartered Accountant) have audited the financial statements of Bonia Corporation. The Auditors have given an unqualified report, which means that the financial statements are depicting the actual picture of the current financial condition of the Company. The Unqualified Report also shows that Bonia Corporation Berhad has followed and complied with the requirements of MFRS and IFRS and of the Malaysian Companies Act, 1965.
According to MFRS 12, IJM Corporation Berhad should disclose the risks that are related to the investments the company has made in such Associate Companies. It should also disclose all the relevant details about its interest in such associates like the Name of such Associate along with the nature of the relation with that associate, its country of incorporation and so on. IJM Corporation Berhad has disclosed the following things.
IJM Corporation Berhad has interest in the following Associates ("Annual Reports | IJM Corporation Berhad", 2017). The details are given as follows-
Name of Entity
Place of Business/ Country of Incorporation
Percentage of Ownership in 2015 (%)
Scomi Group Berhad
Hexacon Construction Pte Limited
Kumpulan Europlus Berhad
IJM Corporation Berhad disclosed the following summarized Balance Sheet in its Annual Report for the year 2016.
2016 (RM)
Cash & Cash Equivalent
Financial Liabilities (excluding trade and other payables)
Other Current Liabilities (including trade and other payables)
Net-Assets (excluding non-controlling interests)
Market Value (Group's Share)
The Value of the Associates of IJM Corporation Berhad as per the latest Annual Report for the year 2015 is RM 266142000 and RM 368529000 for the year 2016. The share of other Comprehensive income or losses of Associates are RM -1039000 for the year 2015 and RM 3790000 for the year 2016. The Investing Activity of Cash Flow Statement of the Associates shows an outflow of RM 123936000 in the year 2015 and RM 2387000 in the year 2016. The Company received dividend from its Associates amounting to RM 8565000 in the year 2015 and RM 6344000 in the year 2016 ("Company Announcements | Bursa Malaysia Market", 2017). IJM Corporation Berhad received Repayments amounting to RM 357000 in 2015 and RM 6149000 in 2016. It advanced RM 189000 in 2015 and RM 2000 in 2016. IJM Corporation has further invested in Scomi Group Berhad in the year 2016. With this investment, their share in Scomi Group Berhad increased to 26%. The investments in Associates made by IJM Corporation are providing good returns. The associates are earning sufficient profits and are paying dividend from such profits. The market values of such interests have also increased. IJM Corporation Berhad also disclosed its summarized Segment Financial Information for the year 2016. The details are given below-
Construction (RM'000)
Property Development (RM' 000)
Manufacturing and Quarrying (RM'000)
Plantation (RM'000)
Infrastructure (RM'000)
Investments and other (RM'000)
Segment Assets
Operating Revenue
Results of Associates
Share of Profit/Loss of Associates
Thus, after analyzing the Annual Report of IJM Corporation Berhad, it can be said that IJM Corporation Berhad has disclosed all the information as required by MFRS 12. The disclosure would also help the investors make better decisions regarding their investments. By disclosing all the details, IJM Corporation Berhad has achieved the trust of its Stakeholders, Lenders, Investors, and Creditors and so on. Such disclosure also helps the Investor understand the investment patterns of the Company and the returns received on such investments of the company. IJM Corporation Berhad has diligently complied the requirements of MFRS 12. This can be said because the company has disclosed all the details of its investment in the associates and disclosed the financial information in the form of segment reporting. Every Annual Report of IJM Corporation Berhad is accompanied with a statement from the Directors of the Company. This Statement is called the Director's Responsibility Statement (DRS). This Statement highlights the responsibilities concerning the preparation and presentation of the Annual Financial Accounts of the Company. It also states that it is the responsibility of the Director's for ensuring that they comply with all the requirements of the relevant laws and accounting standards applied as per Malaysian Laws. Pricewaterhouse Coopers (Chartered Accountants) and Loh Lay Choon (Chartered Accountant) have audited the financial statements of IJM Corporation Berhad. The Auditors have given an unqualified report, which means that the financial statements are showing true and fair view of the company's activities. The Unqualified Report also shows that IJM Corporation Berhad has followed and complied with all the requirements of MFRS and IFRS and of the Malaysian Companies Act, 1965.
The primary focus and objective of any disclosure framework is improving the efficiency and effectiveness of the disclosures given in the financial statements and in notes to accounts of the company by clearly conveying the important information to the users of the financial statements. For achieving this objective, a framework needs to be developed that will promote the consistent decisions of the disclosure requirements taken by the Authorities and the complied by the reporting entities. These disclosures would make the companies keep transparency in their financial transactions that would increase the interest of the investors in such company. When the companies do not keep their financial transactions transparent or when their financial statements are manipulated, the investors do not trust such companies for the fear that their investments may be lost or they may not be optimally utilised. The companies may invest in plenty of places, investing in the shares or voting rights being one of them. These companies may buy the entire shares or more than half of the shares thereby becoming a holding company or else they may invest in less than 50% shares thereby making it an Associate Company. In Malaysia, the financial statements are prepared by following MFRS, IFRS and the Malaysian Companies Act, 1965.
Malaysian Financial Reporting Standard 12, states that the companies must disclose the relevant information of their interest in their Associates. After analysis both the companies namely, Bonia Corporation Berhad and IJM Corporation Berhad, it can be said that both these companies have been investment in different companies making such company its Associate Company. Both the companies have disclosed all the information as required by MFRS 12 thereby complying with the provisions of MFRS 12. However, the only thing the two companies have not disclosed is the risk associated with their interests in their respective associates. The Market Value of the investments have increased for both the owner companies. IJM Corporation has made some fresh investments in the associate company in the year 2016. By complying with the requirements of the Accounting Standards both the owner companies have protected their reputations that would have affected the share values due to the actions that the authorities would have taken for such non-compliance.
Annual Reports | IJM Corporation Berhad. (2017). Ijm.com. Retrieved 5 July 2017, from https://www.ijm.com/web/investor/annualReports.aspx
Berk, J., DeMarzo, P., Harford, J., Ford, G., Mollica, V., & Finch, N. (2013). Fundamentals of corporate finance. Pearson Higher Education AU.
Besley, S., & Brigham, E. F. (2013). Principles of finance. Cengage Learning.
Bonia Corporation Berhad Investor Relations. (2017). Ir.bonia.com. Retrieved 5 July 2017, from https://ir.bonia.com/
Brealey, R. A., Myers, S. C., Allen, F., & Mohanty, P. (2012). Principles of corporate finance. Tata McGraw-Hill Education.
Brigham, E. F., & Ehrhardt, M. C. (2013). Financial management: Theory & practice. Cengage Learning.
Brigham, E. F., & Houston, J. F. (2012). Fundamentals of financial management. Cengage Learning.
Company Announcements | Bursa Malaysia Market. (2017). Bursamalaysia.com. Retrieved 5 July 2017, from https://www.bursamalaysia.com/market/listed-companies/company-announcements/5244521
Damodaran, A. (2012). Investment valuation: Tools and techniques for determining the value of any asset (Vol. 666). John Wiley & Sons.
Gitman, L. J., Juchau, R., & Flanagan, J. (2015). Principles of managerial finance. Pearson Higher Education AU.
Grant, R. M. (2016). Contemporary strategy analysis: Text and cases edition. John Wiley & Sons.
Healy, P. M., & Palepu, K. G. (2012). Business analysis valuation: Using financial statements. Cengage Learning.
Higgins, R. C. (2012). Analysis for financial management. McGraw-Hill/Irwin.
May, G. O. (2013). Financial accounting. Read Books Ltd.
Needles, B. E., Powers, M., & Crosson, S. V. (2013). Principles of accounting. Cengage Learning.
Petty, J. W., Titman, S., Keown, A. J., Martin, P., Martin, J. D., & Burrow, M. (2015). Financial management: Principles and applications. Pearson Higher Education AU.
Vernimmen, P., Quiry, P., Dallocchio, M., Le Fur, Y., & Salvi, A. (2014). Corporate finance: theory and practice. John Wiley & Sons.
Weil, R. L., Schipper, K., & Francis, J. (2013). Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Financial & Managerial Accounting. John Wiley & Sons.
Total 13 pages
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"BBFA4403 Advanced Financial Accounting." My Assignment Help, 2021, https://myassignmenthelp.com/free-samples/bbfa4403-advanced-financial-accounting/statements-assess.html.
My Assignment Help (2021) BBFA4403 Advanced Financial Accounting [Online]. Available from: https://myassignmenthelp.com/free-samples/bbfa4403-advanced-financial-accounting/statements-assess.html
My Assignment Help. 'BBFA4403 Advanced Financial Accounting' (My Assignment Help, 2021) <https://myassignmenthelp.com/free-samples/bbfa4403-advanced-financial-accounting/statements-assess.html> accessed 27 January 2023.
My Assignment Help. BBFA4403 Advanced Financial Accounting [Internet]. My Assignment Help. 2021 [cited 27 January 2023]. Available from: https://myassignmenthelp.com/free-samples/bbfa4403-advanced-financial-accounting/statements-assess.html.


This book is a practical tutorial with step-by-step instructions and clear, concise explanations. Illustrative screenshots are used for better understanding at every step. You will learn how to set up and administer an example site, stepping through all the tasks to ease your learning. The emphasis is not on becoming a better VB.NET or C# programmer but on taming DotNetNuke. This book has been written both for beginners wanting to set up a website and also for ASP.NET developers with a grasp of VB.NET and C# who want a deeper understanding of how to work with DotNetNuke. To work with the DotNetNuke code, you will need access to Visual Web Developer Express or Visual Studio .NET 2010. No prior knowledge of DotNetNuke is assumed.


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The Top 3 Commodities Shipped By Truck in all 50 States
December 5, 2019 /in Blog, FTL, logistics, LTL, Trends /by Veronica Turk
Have you ever been driving on the highway and wondered what kind of freight was on the truck beside you? Unless it's a clearly defined Coca-Cola or retail branded truck, you probably have no clue. That's why we've put together this list of the top ground freight commodity types shipped by truck in each of the 50 states! Check out the top three commodity types in your state to guess what you might be passing on the highway.
Curious about other types of freight? Check out this dashboard from explore.dot.gov
Top Three Ground Freight Commodities Transported via Truck Between Oct 2018 – September 2019 (by value & weight)
By Value
Mineral Fuels
Vehicles Other than Railway
Salt; Sulfur; Plaster and Cement
Vegetables and Roots
Pearls; Stones; Metals and Imitation Jewelry
Zinc and Articles
Copper and Articles
Sugars and Confectionery
Works of Art and Antiques
Measuring and Testing Instruments
Sugar and Confectionery
Preparations of Vegetables; Fruits and Nuts
Special Classification Provisions
Rubber and Articles
Aluminum and Articles
Not Knitted or Crocheted Apparel
Sugars and Sugar Confectionery
Toys; Games and Sport Equipment
Miscellaneous Articles of Base Metals
Cereals and Flour
Plastics and Articles
Article of Iron and Steel
Articles of Iron and Steel
Cocoa and Cocoa Preparations
Meat and Edible Offal
Wood and Articles
https://www.kuebix.com/wp-content/uploads/2019/12/The-Top-3-Commodities-Shipped-By-Truck-in-all-50-States.jpg 3600 6000 Veronica Turk /wp-content/uploads/2017/09/Kuebix-Logo-New.png Veronica Turk2019-12-05 09:59:392019-12-05 13:13:39The Top 3 Commodities Shipped By Truck in all 50 States
LTL and FTL Shipping: What's the Difference?
December 3, 2019 /in FTL, logistics, LTL, News /by Jillian Sullivan
The terms less-than-truckload (LTL) and full-truckload (FTL) get thrown around often within the shipping and logistics community. However, newcomers may find themselves at a loss for what these terms actually mean. To clear this up, we are breaking down each term individually before directly comparing them so that you can choose the best shipping modes for your freight. Understanding the difference will help you make better freight choices.
First and foremost, it's important to know what freight shipping actually is. The term freight shipping refers to the paid process of shipping goods by ground, sea, or air. Freight is typically composed of goods that are being transported to another location in bulk. Two subcategories that fall under the umbrella of freight shipping are less than truckload (LTL) shipments and full truckload (FTL) shipments.
Less Than Truckload (LTL)
Less than truckload freight shipments, commonly abbreviated as LTL, are shipments that exceed the size limit required to be able to ship as a single package through the mail (a parcel shipment). Despite being too large for a parcel carrier, less than truckload shipments are too small to fill an entire semi-truck trailer, leaving lots of wasted space and contributing to "empty miles." In order for shipping to be mutually beneficial between the shippers and trucking companies, carriers often ship multiple LTL shipments together to make the trip economically sensible. This way trailers aren't traversing our highways carrying only air.
• Lessen environmental impact
This method of 'carpooling' with LTL shipments from other companies reduces the impact transportation has on the environment. Less fuel is used when fewer trucks are needed to transport the same number of total shipments.
• Decrease warehouse expenses
By adopting LTL shipping, companies relieve themselves of the stress that comes with having too much product built up in their warehouse or staged at their docks. Through shipping consistently, companies are able to keep less in their warehouse and also keep a more accurate inventory as a result.
• Minimizes costs on smaller shipments
Traditionally, the lowest rates are reserved for shippers that can fill the entire semi-truck trailer and qualify for full truckload rates. LTL shipping gives companies that aren't able to fill an entire truck the opportunity to minimize costs by consolidating their freight with other company's freight. With LTL shipping, companies only pay for the weight of their freight and the space it uses on the trailer.
Full Truckload (FTL or TL)
Conversely, full truckload shipments (abbreviated FTL or TL) are large enough to fill up an entire semi-truck trailer. Unlike LTL shipments which might ride alongside other shipments, FTL freight is contracted to one carrier and rides alone, meaning there don't need to be extra stops along the way. This reduces the number of "touches" and reduces the likelihood of damages. When there is enough freight to qualify for a full truckload rate, this is usually the most economical choice.
• Save money on larger shipments
If you have enough freight to fill an entire trailer, a FTL shipment will be the most efficient mode. It's less expensive to ship a single FTL shipment when compared to splitting up the freight into multiple LTL shipments.
• Lower risk of damage
Shipping a full truckload means that from start to finish, your freight will remain in the same semi-truck trailer. This simplifies the transportation process and eliminates the potential risks associated with LTL shipments being handed off to other trucks along their route. Decreasing the number of "touches" freight undergoes during transport reduces risk.
• Ship products faster
When shipping FTL, the only factors considered in the truck's route are the origin of the freight and its final destination. With LTL, there may be multiple origins and final destinations involved that can lengthen the travel time and impact delivery times as a result. FTL shipments ensure that freight is arriving as quickly as possible by traveling from point A to point B.
LTL and FTL shipping are both beneficial types of freight shipping. For smaller shipments that are too big to be shipped parcel, LTL shipping is often the best choice. For larger shipments that are able to completely fill or almost fill an entire truck, FTL is less expensive. Both are acceptable options when thinking about how to ship your freight, but each has specific scenarios in which they are most beneficial to the shipper.
It is always a good idea to compare the freight rates of multiple LTL or FTL carriers to choose the carrier with the best rate and service level for your shipment.
Why Should You Compare Your Freight Rates?
Comparing rates is the best method to avoid overpaying. Whether shipping LTL or FTL, different carriers will offer different freight rates and service levels and it's important to shop around. Looking into what's available often makes way for the discovery of less expensive rates or particular lanes that have the ability to speed up delivery. Prices constantly fluctuate and what initially seems like the better option may not be best in the end.
How Can a Transportation Management System Help?
Leveraging technology is the easiest way to ensure that you are shipping your freight most efficiently. By utilizing a transportation management system like Kuebix TMS, shippers can compare all of their negotiated and spot rates within a single platform. With the ability to compare rates instantly, shippers have the power to book confidently and quickly.
Many companies also use optimization technology in their TMS to combine LTL shipments into FTL shipments for greater efficiencies and cost savings. Kuebix TMS offers a variety of advanced functionalities including Order and Route Optimizer, which optimizes shipments for maximum rate and route efficiency.
https://www.kuebix.com/wp-content/uploads/2019/06/shutterstock_428151925.jpg 3000 6000 Jillian Sullivan /wp-content/uploads/2017/09/Kuebix-Logo-New.png Jillian Sullivan2019-12-03 09:00:042019-12-03 11:51:26LTL and FTL Shipping: What's the Difference?
Shipper Adoption is the Key to a Successful Shipping Community [Infographic]
May 28, 2019 /in Blog, Community Load Match, Infographic, Network Effect, Network TMS /by Veronica Turk
How Can Shipping Communities Gain Shipper Adoption?
For a shipping community to be successful it needs to be built upon a transportation management system (TMS). Shippers want to conduct all of their business through a single, connected platform. When they leverage a robust TMS to manage their logistics operations, they can rate, book, and track all of their shipments for every mode through a single window. When they are looking for additional capacity to supplement their negotiated rates, it makes sense that they'd want to use their main source of transportation management to find that capacity.
A TMS is the natural place to house a spot market where shippers can easily get spot quotes for their freight. That's because users automatically form the basis of the shipping community that will use the spot market. When the shipper can't get their freight covered as they need with a negotiated rate, they can seamlessly pivot to a built-in spot market where community members can collaborate to find efficiencies. Unlike a disconnected freight marketplace outside of their normal processes, their TMS joins disparate marketplaces, brokers, carriers, and fleets to make it easy for shippers to find additional capacity through the network.
Not Just Any TMS Will Do, Though.
Most transportation management systems aren't designed to have a successful community built upon them. For a start, the TMS needs to be capable of handling its users' every need. That means every mode needs to be covered by the platform and the TMS must integrate directly with any ERP system. Reporting and tracking functionality are also important along with many other features lower-level TMSs simply can't provide. Simply put, the TMS must be built for small and enterprise sized customers and everyone in between. Features that can be modularly added as the company's needs change also increase usership since shippers only pay for what they use. Users must to be able to complete all of their logistics operations inside the TMS to keep them engaged with the system and using it routinely.
On the other hand, the TMS needs to be accessible by the masses. Many small businesses can benefit from streamlining their operations with the help of technology. By offering both free and affordable subscription versions of the software, the TMS can rapidly gain more usership by tapping into a segment of shippers in the industry that would otherwise never be able to be connected to collaboration opportunities. When more users join the network, every other user benefits. This is known as the "Network Effect," a phenomenon where each additional user of a tool increases the value of the tool for every other user.
Kuebix Community Load Match
Kuebix Community Load Match is the spot market built upon Kuebix TMS that any member of Kuebix's shipping community can take advantage of and is just one of the benefits members receive by belonging to the network. This spot market connects shippers with available truckload capacity without making them leave the system. With Community Load Match, every shipper can discover additional savings on truckload freight by connecting with Kuebix's vast ecosystem of dedicated truckload carriers.
Currently, Kuebix has over 16,000 companies using the TMS. This group is made up of companies of all sizes, some using Kuebix Free Shipper, some Business Pro users and some Enterprise users with extensive logistics operations. No matter what type of account a user has, however, they are part of Kuebix's shipping community and can leverage Community Load Match. This makes Kuebix an ideal partner for carriers, brokers, fleet owners, and other freight marketplaces to expose their capacity through.
As the community grows, more opportunities are created and even more shippers and companies with capacity join the network! This is why shipper adoption is the key to growing and maintaining a successful shipping community.
https://www.kuebix.com/wp-content/uploads/2019/05/Shipping-Community.png 869 1306 Veronica Turk /wp-content/uploads/2017/09/Kuebix-Logo-New.png Veronica Turk2019-05-28 12:05:562019-05-28 12:05:56Shipper Adoption is the Key to a Successful Shipping Community [Infographic]
What You Need to Know About Calculating Freight Rates
May 8, 2019 /in Blog, free TMS, Technology, TMS /by Veronica Turk
For shippers, calculating freight costs can be one of the hardest expenses to predict and can seriously impact the bottom line.
Using a transportation management system (TMS) can help optimize your shipping process and cut freight costs for LTL, truckload, parcel, intermodal, and other shipping modes. There are a variety of factors that impact how freight rates are calculated. It is helpful to understand these when making strategic shipping decisions on freight. Below are a few of the top factors impacting your freight costs.
Mode of Transportation – The mode you choose to ship your freight will have a large impact on the cost of goods. Shipping a product by air is generally more expensive than driving a truck from point A to point B in the United States. Air can, of course, increase the speed of delivery, making it an important factor to weigh when comparing customer expectations and cost. Full TL is another example of a cost-saving mode when compared with LTL loads. If consolidation of several LTL shipments into one FTL shipment is possible, money can be saved in unloading costs, fuel charges and labor. Consolidation into FTL is often not an option, however, and the best shipping mode remains LTL.
Weight – The shipping industry uses the hundredweight pricing model, which means that freight costs are calculated per hundredweight (CWT). Carriers consult a pricing chart that lists these costs and weight brackets. Under this model, the more your shipment weighs, the less you pay per hundred pounds. Many carriers will offer more competitive prices on volume shipments. Using Kuebix TMS, volume spot quotes can be leveraged directly through the technology.
Distance – The further your freight needs to travel, the higher the freight rate will be. This is due to wear-and-tear on assets, fuel utilization and driving time. It is important to always optimize each load so that the truck takes the most direct route to all stops and fewer trucks are utilized.
Kuebix is taking some of the guess-work out of calculating LTL freight rates through its free TMS.
If you're looking for great freight rates on truckload shipments, the best place to look is a community with thousands of shippers, carriers, vendors and brokers collaborating to create the best loads. Kuebix Community Load Match is a truckload spot market where any shipper can easily connect to trucks with available capacity. If you have freight to ship and are looking for additional capacity, you can request and receive truckload spot quotes through Community Load Match for free!
Begin Calculating Your Rates Now with Kuebix Free Shipper.
https://www.kuebix.com/wp-content/uploads/2018/04/calculating-rates.jpg 4016 6016 Veronica Turk /wp-content/uploads/2017/09/Kuebix-Logo-New.png Veronica Turk2019-05-08 10:46:342019-05-10 13:47:34What You Need to Know About Calculating Freight Rates
Strategic Partnerships Expand Opportunities in Cloud-Based Transportation Communities
April 30, 2019 /in Blog, Collaboration, Community, Network Effect, Truckload /by Veronica Turk
Cloud-based transportation communities are digital networks where companies connect to find opportunities for efficiency and cost savings. These networks are comprised of shippers, carriers, suppliers, brokers, freight forwarders and every other type of company involved in the shipping of freight. On these digital networks, members connect to leverage efficiencies such as finding additional truckload capacity and filling empty fleet miles.
A new eBook, Putting Community in TMS: Enabling the Network Effect in Transportation Management by industry analyst and President of Adelante, SCM, Adrian Gonzalez breaks down how the network effect can be enabled in transportation management. He discusses how network-based transportation management systems (TMS) act as a conduit for shippers to maintain thousands of relationships without needing to manually forge relationships one-by-one with other companies.
"Instead of establishing and maintaining hundreds or even thousands of one-to-one connections, companies make a single connection to the network to communicate and collaborate with their existing trading partners."
In order to attract the most users and keep them engaged on a routine basis, network-based transportation management systems serve as the operating system for these communities. Shippers are already accessing the TMS for their daily logistics needs and can therefore easily pivot to community-specific features like truckload spot markets and load matching services.
To make these community-specific services enticing and valuable for shippers leveraging the TMS, there need to be a multitude of opportunities flowing into the network-based TMS from the other end. That's to say, there needs to be extensive available capacity exposed to the community of shippers for opportunities to be found. That's where partnerships come in.
Kuebix, as the first and only network-based transportation management system, is pioneering this concept. By partnering with external communities and thousands of individual brokers and carriers, Kuebix is able to expose available capacity from all over the supply chain industry to its TMS users.
Partnering with Emerge Private Freight Marketplace
A new partnership with Emerge has enabled Kuebix to rapidly expand the number of opportunities available to its customers in Kuebix Community Load Match, a truckload spot marketplace. Through this partnership, members of the community can tap into Emerge's Private Freight Marketplace and seamlessly book with thousands of verified carriers without needing to maintain individual relationships.
Partnerships like that with Emerge quickly grow the shipping community and provide users with more opportunities for collaboration. The key is to connect every transportation player through a single system where it is easy to find opportunities for collaboration while simultaneously keeping users engaged with the community, even when they aren't actively looking for additional capacity.
Kuebix TMS and the Network Effect in Transportation Management
Kuebix TMS was built around the concept of the network effect and is proving the theory in conjunction with transportation management as described by Gonzalez in Putting Community in TMS. As more users join Kuebix's logistics community by becoming users of the TMS, more carriers, brokers, freight forwarders and other supply chain players can be partnered with to expose available capacity. This creates a snowball effect where when more shippers join to leverage the new opportunities, new partnerships with carriers and brokers can be established to take advantage of more shippers seeking capacity. It's a win-win for all supply chain players and grows the cloud-based community exponentially.
Currently, there are over 16,000 members of Kuebix's shipping community and that number continues to grow. The new collaboration with Emerge and other strategic partnerships will continue to drive shippers to the technology, encouraging more partners with available capacity to expose their assets through the technology, and so on and so forth, creating the industry's largest cloud-based shipping community.
https://www.kuebix.com/wp-content/uploads/2019/04/Emerge-Partnership-Kuebix.jpg 4912 7360 Veronica Turk /wp-content/uploads/2017/09/Kuebix-Logo-New.png Veronica Turk2019-04-30 10:07:592019-04-30 10:07:59Strategic Partnerships Expand Opportunities in Cloud-Based Transportation Communities
Are You Still Manually Auditing Your Freight Bills?
August 9, 2018 /in Blog /by Veronica Turk
Freight pay and audit can be a very tedious and expensive function. Money is wasted when companies pay outside firms by the invoice while the company may still be left dealing with difficult exceptions directly with the carrier. With the help of technology, the entire process can be streamlined and automated. This makes auditing invoices and handling exceptions highly efficient.
Automation means never accidentally overpaying for freight
Did you know that 15% of carrier invoices are incorrect and, more often than not, those erroneous bills are not in the shipper's favor? Manually using carriers' paper or email invoices to validate billed amounts can result in errors or even approvals without proper research. Overcharges can occur when all invoices are generically approved for remittance simply because the effort involved to research discrepancies is too time-consuming.
Automation makes auditing faster
By integrating carrier invoices directly with a TMS, carrier bills can be automatically audited against the approved rate quote for each shipment. If an invoice doesn't match the agreed upon rate or falls outside an acceptable threshold, a rate exception claim can be created. Rate exception claims should include details of the actual discrepancy to make it easy to dispute. Then, the ERP system can be automatically updated with the new invoice information and payments can be made with confidence. When manual freight pay and audit functions are replaced with automatic ones, shippers only spend time looking at the invoices that are incorrect and always know where the discrepancies lay for easy disputing.
Automation helps to better manage cash flow
Paying invoices too early can reduce cash flow for the company. Kuebix keeps track of the payment terms with carriers and helps ERP systems pay carrier invoices on time, ensuring that invoices are not paid too early. The Kuebix platform automatically alerts the user which invoices to process for payment and on what date, ensuring cash-flow is managed correctly.
Automation provides more accurate financials
With technology, shippers have the ability to add important GL codes to the invoice so that their accounting teams can properly class the financial information for every line item on every shipment. Enabling the smooth exchange of all associated financial data helps the company keep track of specific expenses by various product lines and business functions. By leveraging automation technology, opportunities to squeeze savings from shipping operations can be identified and implemented as well.
Kuebix TMS offers out-of-the box solutions to automate Freight Pay and Audit functions. This means that detailed rate exceptions can be viewed in one place instead of painstakingly researching discrepancies on each mis-matching invoice. By collaborating with Kuebix's experienced team of implementation experts, a customized carrier invoice auditing integration can be created to fit any company's specific needs.
https://www.kuebix.com/wp-content/uploads/2018/08/Freight-Pay-and-Audit.jpg 1365 2048 Veronica Turk /wp-content/uploads/2017/09/Kuebix-Logo-New.png Veronica Turk2018-08-09 10:59:582018-08-09 10:59:58Are You Still Manually Auditing Your Freight Bills?
Building a Successful Inbound Freight Management Program
July 31, 2018 /in Blog, Inbound /by Veronica Turk
Managing inbound freight is one of the most crucial parts of managing a successful supply chain, but the fact is… it's hard!
Kuebix Founder and President Dan Clark discusses in a recent video how a company can better manage their inbound freight by following a detailed process that ensures their product is delivered to the distribution center with the optimal carrier, at the optimal price.
Frequently overlooked and often pushed to the bottom of a shipper's supply chain agenda, good inbound freight management can help companies improve shipment visibility, save money, and enhance customer service—all of which add to the bottom line and boost profitability.
With outbound freight management, shippers are in control of the operation, managing their own picking orders and delivering to their own customers. With inbound freight, shippers are dependent on suppliers to pick orders, load and deliver to a distribution center. This takes collaboration and accountability among participants, and visibility into operations to know what is happening.
A successful inbound program must follow a detailed process for all freight delivered to the distribution center. The program needs to ensure that freight is delivered by the optimal carrier at the optimal price. It requires an infrastructure that creates a win-win relationship with suppliers and carriers that leverages available capacity to ensure freight will be delivered on time, claims free to the distribution center.
With real-time alerts and a real-time collaborative infrastructure, shippers can track shipment delivery times and better organize their docks so carriers aren't left idling in the yard. A well-planned inbound freight management program uses LTL consolidations to make fuller trucks to reduce the number of deliveries arriving at the same time and utilizes backhaul opportunities to reduce shipping costs and improve efficiencies.
A well-orchestrated inbound freight management processes establishes a win-win program with suppliers to keep costs in check. It helps with managing supplier allowance programs for LTL and TL, streamlines the unloading process, establishes vendor inbound compliance and fosters dynamic capacity-based selections, where whoever has the capacity is the one selected to deliver the orders.
A superior inbound management program must be built on compliance and accountability. It requires a comprehensive routing guide that details the requirements for each stakeholder and each process. Everyone needs to understand the program and their responsibilities for its success. Enforcing these new compliance policies ensures cost reduction objectives will be met.
This will create an environment that makes it efficient and cost effective for all stakeholders involved in the process.
https://www.kuebix.com/wp-content/uploads/2018/07/Inbound-Truck.jpg 1367 2048 Veronica Turk /wp-content/uploads/2017/09/Kuebix-Logo-New.png Veronica Turk2018-07-31 08:00:272018-07-30 16:27:32Building a Successful Inbound Freight Management Program
The Recipe for an Unbeatable Inbound Freight Management Strategy
April 3, 2018 /in Inbound, News, Press, Supply Chain, Supply Chain 20/20, TMS /by Veronica Turk
Managing inbound freight operations is an ongoing challenge for businesses with large numbers of suppliers. Companies are impacted by the inefficiencies, low levels of visibility and lack of standardization associated with the management of their inbound freight. These problems are exacerbated when companies lack comprehensive strategies for obtaining the lowest possible shipping and unloading costs or a plan to improve the behavior of their suppliers. A complete strategy for inbound freight management needs to encompass the following three aspects; visibility, collaboration and accountability.
Visibility – Although companies control their own destinies on the outbound side of the equation, that level of control dwindles when it comes to inbound freight. In the end, the receiving company does not have full planning and visibility for shipment arrivals and dock reservations. To optimize their inbound, stakeholders can benefit from better visibility of information (e.g., knowing what carrier is being used, exact timing of deliveries, how much manpower is in the DC to load/unload shipments, etc.), real-time data sharing and the knowledge that everyone is working toward a common goal.
Collaboration – By using a comprehensive inbound freight plan based on a collaborative ecosystem of shippers, suppliers and carriers, companies can effectively establish a dynamic rating and unloading allowance program. As companies work in partnership with their suppliers to determine the most cost-effective method to handle each shipment – customer pick-up (CPU) or vendor controlled (VDS), the goal should be to reduce overall shipping costs. By giving suppliers choices, they'll be able to pick the most effective service and billing procedure. Convert inbound shipments from VDS to CPU shipments only when it's feasible, and then establish preferred rates with a select group of carriers to handle those inbound shipments at the lowest possible cost and best service type. Use a standard routing guide to establish a set of mandatory carriers that will be used for all VDS and CPU shipments. This will enable LTL pricing improvements, superior service levels and maximize opportunities for LTL consolidation.
Accountability – While companies can't always control what their suppliers do or the efficiency of suppliers' systems, they can implement Vendor Inbound Compliance Standards (VICS) to help improve supplier behavior. A comprehensive set of compliance procedures will establish rules and processes that must be followed by suppliers when making deliveries. These accountability levels should also extend to the company's own supply chain/logistics department and procurement group, both of which play a role in ensuring that products get quickly from their origin to the distribution center (DC). The goal? Improve supplier behavior so that their inefficiencies are not wasting time and money at the DC. It's also important that a company's inbound strategy includes leveraging detailed analytics to measure the results of the program and take action where necessary to improve service with suppliers and carriers.
By following this general recipe, companies can work with specialists in inbound freight to develop an unbeatable inbound freight management strategy. But knowing what to do and being able to do it effectively are two entirely different hurdles companies need to jump. It's for that reason Kuebix has developed SupplierMAX, a program where companies can leverage Kuebix's technology and logistics experts to manage all or a portion of their inbound freight program. SupplierMAX improves supplier behavior and increases the efficiency of warehouses and distribution centers by incorporating a series of comprehensive strategies to improve inbound operations. To learn more about this program, click HERE to read the SupplierMAX press release in full.
https://www.kuebix.com/wp-content/uploads/2018/04/BlogHeader_suppliermax.png 325 1000 Veronica Turk /wp-content/uploads/2017/09/Kuebix-Logo-New.png Veronica Turk2018-04-03 10:27:572018-04-03 10:27:57The Recipe for an Unbeatable Inbound Freight Management Strategy
The Democratization of TMS
Kuebix Community Load Match Saves Shippers Money on Truckload Rates While Increasing Business for Brokers and Digital Freight Matching Firms
Logistics Challenges That Will Shape The Supply Chain in 2019
Improving Control and Accountability of Freight Management
Weis Markets Leverages Kuebix's Technology and Logistics Experts to Manage Inbound Freight
Kuebix Introduces SupplierMAX to Optimize Inbound Freight
Dan Clark, Kuebix President and Freight industry veteran shares his unobstructed view of the future of supply chain logistics.


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After I am finished working on the stained glass panels, I am left with buckets and trays of scrap glass that are hard to rework into a new panel. The scrap pieces are large or small and have odd shapes. They are still good and usable. And I felt it would be a damn shame to toss them, a waste of money and time. They have value and a wonderful look.
This has led me to mosaics, painting with glass, a craft and a fine art form. Rather than fuss around with an instruction book or take a craft class, I enrolled into classes at the Chicago Mosaic School, a major center for mosaic arts in the United States. Aside from its professional staff, the school hosts influential, international mosaic artists who teach aspiring artists in special workshops.
First steps are ragged as I am learning the craft but, I believe, promising. Below a sample of the my first attempts at mosaics.


text:
De Rith is een natuur- en cultuurgebied ten westen van Effen. In de nabijheid liggen ook de buurtschappen Rith en Achterste Rith.

Deze naam is afgeleid van het middeleeuwse rijt ('kleine waterloop', verwant met rijn), dat later ook gebruikt werd voor aan zo'n water gelegen land. Het betrof oorspronkelijk een gebied van gemeenschappelijke gronden, gelegen aan de Bijloop. De gronden waren eigendom van de heren van Breda. Er werd hier turf gewonnen, waartoe in de 17e eeuw de Turfvaart werd gegraven, een kanaal van 19 kilometer lengte, dat min of meer parallel liep aan de Bijloop. Met platte schepen werd de turf hierdoor naar Breda vervoerd. Op de terugweg werd stadsmest meegevoerd, waarmee de bodem van het gebied werd bemest.

In 1649 kreeg een zekere Jacob Beens van de heren van Breda de zeggenschap over het gebied. Hij ontgon het waardoor hij veel meer pacht kon vragen. Het oorspronkelijke gemeenschappelijk gebruik door de omwonenden werd daardoor echter onmogelijk. Er werd een rechtszaak aangespannen, er zou zelfs een poging zijn geweest om Beens te verdrinken, maar uiteindelijk werd Beens in het gelijk gesteld.

Tegenwoordig is De Rith een kleinschalig en afwisselend gebied met bosjes, enkele vijvers, en land- en tuinbouwbedrijven, waaronder asperge-, aardbeien- en kersenteelt.

Het gebied sluit in het zuiden aan bij het natuurgebied Vloeiweide, dat op Zunderts grondgebied gelegen is. In noordelijke richting vindt men het Liesbos.

Externe bron
Video Omroep Brabant

Rith
Rith


text:
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The Canadian Encyclopedia The full text of The Canadian Encyclopedia and its related resources has been made available online by the Historica Foundation as a public service since 1999. Since its publication in book form in 1985, The Canadian Encyclopedia has provided the most comprehensive, objective and accurate source of information on Canada for students, readers and scholars across Canada and throughout the world.
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Project 3 - Help needed with PC - not sure where to get output from?
Help needed with PC - not sure where to get output from?
I've been using a Register, an Inc16 and a Mux8Way16 to implement PC.
I guess it gets the priority order wrong, but that's okay and something I can fix later.
When I put this in hardware simulator and run test, it fails on time 1+ wherein it sets inc = 1, and output immediately changes to 1 while in test case it stays at 0 and changes in next cycle.
This problem is probably solved if I instead make register's out as out and not mux. I'm not sure if I get why.
Re: Help needed with PC - not sure where to get output from?
You are correct. The Register's 'out' needs to be the PC's out.
Remember the structure of the Bit. The DFF's 'out' is the bit's 'out', and it is also fed back to the DFF's 'in' through the load mux.
In your PC, by tying the Register's 'load' input true, you have effectively turned the Register into a DFF16.


The MR Coffee Table from Knoll International fits seamlessly into the MR collection by Ludwig Mies van der Rohe. With its tubular steel frame and high-quality crystal glass table top, the Bauhaus-style Knoll coffee table presents itself with a quiet elegance.
Function & Properties The logo "KnollStudio" and the signature of Mies van der Rohe are engraved on the table legs.
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Care Please refer to the manufacturer's care instructions.


Okay, I needed this burst of joy to firecracker up in my chest and explode out loud from my mouth after two hard and heave wet-eyed chapters. Is it greusome to be joyful when there were scores of bodies? You know that's not the part that lit me up. Your descriptions of the festering wound were lovely, and Carlisle's reaction to holding an empty body was endearing– the deadliest hunter grossed out by a corpse.
Thank you for this… and everything, always.
Awwww. I love you!! GREAT chapter and so gut wrenching!
I read this last night on ff.net but had to come over here to check the notes. I was sure you'd have notes with those wonderful scenes of the storming! Awesome chapter.
I don't know that I've ever commented much on the three Italians, but I love that you've given each of them their own distinctive voice.
I also loved what we got to see of Carlisle here. Poignant that he should find such happiness amid such horrors. As always, I loved the update and look forward to the next. Thanks for sharing!


Letter Grades (and Percentages) are calculated as an AVERAGE of TOTAL points earned.
 Descriptors per standard are presented on Progress Reports and Report Cards.
Amazing: Shows a thorough and advanced understanding of the concept.
Meets Standard: Performs the skill being taught appropriately and accurately.
Needs Improvement: Missing some major concepts to missing a few minor details. Does not meet the standard.
Lacking Overall: Demonstrates a very basic understanding.
Missed the Mark Altogether: Demonstrates little or no understanding of how to perform the skill.
What Do All The Codes Mean?


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Displays a combination of magazine and leaflet/pamphlet size literature. Also accomodates letter, legal and A4 size documents. Ribs in bottom of compartments eliminate drooping. Organizer lies flat or stands upright on desktop to conserve space. Includes six removable dividers to create up to nine compartments. 13-3/8w x 3-1/2d x 11-1/2h.
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Ever since I started this blog, I've made a point to post at the end of each year. It's so fun to reflect....both now, and a few years down the road! My, how I've changed.
For obvious reasons (marriage), 2015 was super extra good to me. I can, without a doubt, say it has been one of the best and most eventful years of my life. 2016 has a lot to live up to, but I'm hopeful it will meet or exceed my expectation.
I turned 25 - a quarter century! I sampled all the wedding cake flavors. I got the game ball at an OSU basketball game. I made a pallet coffee cup holder (Cole helped). I competed on team Jared & the Beanstalks at Fittest in OK crossfit competition. I got my one year gym bag from Koda Crossfit. My coffee cup collection grew by leaps and bounds. I was on the media team for Cupid's Revenge couple's crossfit competition (Cole & I will be competing this year!). I drank a little too much and ran through downtown OKC in my undies.....all to raise money to #EndNF (I'll be doing that again in '16 - donate to the cause here). I admitted I had an obsession with birds and owls. I planned a wedding. I ate really extra clean and got abs in preparation for said wedding. I started flossing....and kept it up. I participated in the Crossfit Open. I decided it was time I got my nails done on a regular basis. I road tripped to the Pink Pistol and finally marked their root beer float off my bucket list. We had a lot of wedding showers and I opened more presents than I ever imagined (thank you guys). I was invited to Roxy's Ice Cream soft opening. I decorated our home. I scored the fastest 500m row in the gym. I took part in my first #CCBeautySwap. I directed a 5k/10k race. I joined the 200 pound back squat club. I was the guest of honor at my bachelorette party. I GOT MARRIED! I honeymooned in the Bahamas. I swam with pigs. I went to several OKC Energy games. I PR'd a lot, and then I PR'd again. I fell head over heels for brunch....and donuts. I met Joey & Heather from Wild 104.9. I cheered for the Cowboys at every OSU home game. I finally, finally, got double-unders (mostly...). I got sent to Padre for a work conference. I became a contributing writer for Oklahoma Farm & Ranch Magazine. We renovated our kitchen. I vacationed in NYC and loved every single second. I ate breakfast at Tiffany's. I sat on the MET steps like Serena Van Der Woodsen. I found the F.R.I.E.N.D.S. apartment. I made it to the Top of the Rock. I devoured Serendipity's Frozen Hot Chocolate. I saw The Lion King on Broadway. I tried a Magnolia Cupcake. I crossed the Brooklyn Bridge. For Halloween, we dressed up as Andy and Brand from Goonies. I completely and totally changed my way of eating...and am loving it so far (hello, IIFYM). I was promoted. I visited my family in Kentucky for Christmas. I toured an underground brewery from the prohibition era underneath downtown Cincinnati. I spent my New Years Eve in comfy clothes with good food and better friends....I may be getting "old" or "lame," but never boring. Here's to 2016 and what it holds!
Work on my decreasing mobility - yoga, stretching, barre, rolling out....whatever it takes.


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Huddersfield among several clubs interested in Mark Sykes - reports
Huddersfield interested in Oxford United's Mark Sykes - reports
By James Roberts @OxMailJamesR Senior sports reporter
Mark Sykes has six months left on his contract Picture: David Fleming
HUDDERSFIELD Town are one of several clubs keeping tabs on Mark Sykes' situation at Oxford United, according to reports.
The Sky Bet Championship side have been monitoring the midfielder and are prepared to 'firm up their interest' before the end of January, Football Insider claims.
Sykes has less than six months left on his contract and told us earlier this month that January is 'massive' when it comes to his future.
An exit this month would mean United get a fee, whereas a summer departure would see him go for nothing.
A number of clubs have reportedly been keeping an eye on the 24-year-old, with Huddersfield scouts said to have watched him multiple times.
Sykes has been in excellent form this season, scoring eight goals in 26 games, and has found the net in four of his last six matches.
Read also: Mark Sykes and Karl Robinson on midfielder's contract talks
The Irishman has made 117 United appearances since from Glenavon in January 2019, with the club triggering a 12-month extension to his deal last year.
He is one of nine senior players out of contract this summer and head coach Karl Robinson last week spoke of the importance of keeping Sykes.
He said: "It's always difficult, but we'll be very hard in negotiations.
"We believe that we have good players and we believe people like him need to be part of the football club moving forward.
"We want Mark Sykes to stay here for a long time."
Huddersfield are sixth in the Championship and signed left back Josh Ruffels from United last summer.


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SYNONYM

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#### Original name
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redpajama_set_name: RedPajamaGithub


text:
Important information resources for the industry.
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AQSACOM™ is active in many initiatives to bring Lawful Interception, Data Retention, and other secure carrier-based operations to virtualized network environments. For example, AQSACOM™ has formal representation on the ETSI NFV SEC working group, which aims to address the myriads of issues on secure networking for NFV networks.
Further reading about NFV:
For an overview of standardization efforts and industry practices behind NFV:
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In 2012, several of the world's leading telecommunications network operators selected ETSI to be the home of the Industry Standards Group (ISG) for NFV. The membership now consists of over 290 companies that continue to develop NFV standards while sharing NFV implementation and testing experiences. The 2015 NFV Activity Report and the full list of NFV members and Participants are available on the ETSI NFV Portal.
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Another overview of NFV:
https://www.sdxcentral.com/nfv/definitions/whats-network-functions-virtualization-nfv/
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Wande Coal – Rotate (Snippet)
Posted byvickierobert 25 Apr 2013 Posted inCeleb picture of the week
The Black Diamond, Wande Coal, is finally set to release his sophomore album in June! That's great news for fans who have waited so long to get another classic body of work from him.
"Rotate" is one of the yet-to-be-released singles off it. Here's a snippet.
The beat is crazy! Sure club banger whenever it officially drops.
*O.O*
See the Press Release for Wande Coal's new album.
Lagos – WC fans brace yourselves as the man who brought you Private Trips and Go Low is concluding plans to drop another sizzling hot album.
We can now exclusively reveal that Wande Coal's sophomore album is set to be released on June 6th 2013 under the Mavin Records label. The as-yet-untitled project has been under the direct supervision of the Mavin head honcho, Don Jazzy.
The 12-track album is now in the closing stages of production and it promises to treat fans to star studded collaborations with other members of the Mavin crew.
The new album, which comes five long years after the record-breaking 'Mushin to Mohits,' also features a special collaboration with a mystery international act whose identity will remain under wraps for now. All we can reveal that is the track is being produced by Don Jazzy and initial signs are that this is a game-changer.
A mouth-watering bounty of three new videos will also be launched simultaneously as soon as the album is released.
Despite setbacks from Nigerian Copyright Commission as a result of the ban on his Go Low video, his songs have continued to enjoy airplay and multiple listens both locally and internationally. Other recent singles such as Sexcellency, The Kick and My Way have already captured the imagination of the listening public. The hard working songster also featured on two tracks on the D'Prince's Frenzy album, also released under Mavin Records.
From all indications WC is forging ahead in the Mavin crew's inevitably quest for global domination. He is currently setting Europe ablaze on a tour that has sold out across different venues. After a long hiatus, all signs show that the Black Diamond of Africa is primed to put the kick back into the Nigerian music industry
Xclusive: Goldie's Former friend "Prezzo" Caught With Girls In His Bath Tub + New Car
Official Release: Fuse ODG ft Sarkodie, R2Bees, Wande Coal – Antenna (Remix)