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By NamWrites	Scotland, Travel
Scotland #14: Losing My Phone in Scotland And Other Adventures
Scotland #1: Welcome to Edinburgh!
Scotland #2: The View from Arthur's Seat
Scotland #3: The View from Scott Monument
Scotland #4: Going Forth to Forth
Scotland #5: The Beauty of Fife
Scotland #6: Whisky Fail
Scotland #7: Defeat at Culloden
Scotland #8: Cawdor's Not-So-Secret Garden
Scotland #9: The Loch Ness Loop
Scotland #10: The Road to Skye
Scotland #11: Old Man of Storr
Scotland #12: Pieces of Skye
Scotland #13: Rubha Hunish AKA The Hike from Hell
There's nothing like losing an expensive piece of technology to put a damper on a vacation. Welcome to my life. Have no fear, this story has a happy ending. And tons of beautiful pictures to boot.
Wednesday morning, we headed out of Skye for a long day of driving to Glasgow. It was our longest drive of the trip, with little time to spare. So what did I do? I threw a wrench in our plans. It all started when we pulled over to take a picture of this landscape about 20 minutes into our drive.
We got back into the car, only to pull over 10 minutes later at one of most beautiful scenes in our entire trip. The early morning fog mixing with the mountains… the lush greenery.. the moody river… Yes please!
Forty-five minutes passed easily while I escaped to photography heaven. Then we got back to our car and — crap. Where was my phone? I tore the car apart to no avail. I retraced my steps, desperately pawing through the wet grass. Nothing.
Fuck. Fuck. Fuck.
At this point, we had few options. Lisa's phone had no service so I couldn't even call myself. We decided to keep driving in the hopes that the phone was buried in the mess in the backseat. Half an hour later, Lisa's phone got service, and I texted every person I know who might be up at 6:30 a.m. U.S. time. Luckily, my boss has two little kids who like to wake up with the sun. He went into my Apple account only to discover that Apple's Find My Phone feature could not find my phone at all. That meant my phone was definitely not in our car.
That's when we remembered our first stop of the morning. These mountains:
We turned around and headed north, while I grumbled, "There is no way my phone will still be there." Forty minutes later, Lisa pulled off to the side of the road and shouted, "There's your phone!"
Holy crap. Lisa was right. There was my phone on the side of the road, a little worse for wear, but still working perfectly. All was right with the world. Happiness restored!
P.S. It took me two months to realize that only the plastic protector was broken. The phone itself was perfectly intact. Talk about an even happier ending to a happy ending.
Tagged phone, portree, scotland
7 thoughts on "Scotland #14: Losing My Phone in Scotland And Other Adventures"
runadventurouslee says:
Wow it's lucky that your phone ended up ok! I seriously need to visit Scotland it looks so beautiful!
NamWrites says:
Thanks! It is truly beautiful.
Scotland #15: The Road to Glasgow | Nam Writes. says:
[…] Scotland #1: Welcome to Edinburgh! Scotland #2: The View from Arthur's Seat Scotland #3: The View from Scott Monument Scotland #4: Going Forth to Forth Scotland #5: The Beauty of Fife Scotland #6: Whisky Fail Scotland #7: Defeat at Culloden Scotland #8: Cawdor's Not-So-Secret Garden Scotland #9: The Loch Ness Loop Scotland #10: The Road to Skye Scotland #11: Old Man of Storr Scotland #12: Pieces of Skye Scotland #13: Rubha Hunish AKA The Hike from Hell Scotland #14: Losing my Phone in Scotland and Other Adventures […]
Scotland #16: Welcome to Glasgow! | Nam Writes. says:
[…] Storr Scotland #12: Pieces of Skye Scotland #13: Rubha Hunish AKA The Hike from Hell Scotland #14: Losing my Phone in Scotland and Other Adventures Scotland #15: The Road to […]
Scotland #17: Street Art Scavenger Hunt in Glasgow | Nam Writes. says:
[…] Storr Scotland #12: Pieces of Skye Scotland #13: Rubha Hunish AKA The Hike from Hell Scotland #14: Losing my Phone in Scotland and Other Adventures Scotland #15: The Road to Glasgow Scotland #16: Welcome to […]
Scotland #18: Where to Stay in Scotland | Nam Writes. says:
[…] Storr Scotland #12: Pieces of Skye Scotland #13: Rubha Hunish AKA The Hike from Hell Scotland #14: Losing my Phone in Scotland and Other Adventures Scotland #15: The Road to Glasgow Scotland #16: Welcome to Glasgow! Scotland #17: Street Art […]
Scotland #19: Highs and Lows | Nam Writes. says:


In my previous post, I mentioned that I would be posting outfit deets today from the NC Southern Blog Society event at Moon & Lola in Raleigh, NC.
I scored this darling tweed jacket from H&M two weeks ago for... *pause* $20! Talk about a good steal. Unfortunately, it rained the entire past weekend and I wasn't able to snap any blog pictures of this outfit. But with temps hitting 80s as of late, Chapel Hill seems to be doing its best impression of Spring. And seeing the beautiful blooming flowers and trees on campus on the way to classes makes me realize (again) just how blessed I am to be a part of UNC-Chapel Hill.


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Bookkeeping 101
Bookkeeping is an essential part of doing business. Our bookkeeping guide will look at the basics of bookkeeping and help beginners understand this crucial process more.
Beginner's Guide to Bookkeeping
Bookkeeping refers to the process of tracking financial transactions by businesses. Financial transactions are reported along with supporting documentation. The documentation used could be the purchase order, invoice, receipt, or similar financial record of the transactions.
Bookkeepers can use journals, spreadsheets, or accounting software to track these financial transactions. Accounting software, which we'll get into later, is a popular choice because it makes bookkeeping for beginners easier. Bookkeepers should understand the chart of accounts and how to utilize credit and debit to balance the books for an organization.
Single vs. Double Entry Bookkeeping
Single-entry bookkeeping is for small businesses without much activity. This form of bookkeeping is similar to what you do at home to track personal finances. It involves keeping records of transactions such as cash, expenses, and taxable income.
Single-entry bookkeeping is when you only make one entry per transaction like you would with a personal check register. You track entities in one column, marking positive or negative amounts. Single-entry bookkeeping involves a two-column ledger. Income goes in one column, and expenses go in the other. It is still considered "single-entry" as you only record each transaction once.
Single-entry bookkeeping isn't suited to large businesses and corporations. This accounting method doesn't account for accounts receivable, accounts payable, and inventory. Single-entry bookkeeping is suited for tracking net income, but it can't be used to create a full balance sheet and track asset and liability accounts.
Most businesses use double-entry bookkeeping for accounting. This accounting method's main features are that each account has two columns, and transactions are tracked in two accounts. Bookkeepers make two entries for every transaction – a credit in one and debit in another.
One example of double-entry bookkeeping would be if a business wanted to pay off its creditors. The money would be removed from the cash account in the form of debit. The double-entry bookkeeping then reduces how much the business owes to the credit in the form of credit.
Double-entry bookkeeping is better suited for tracking asset and liability accounts. This bookkeeping method offers other benefits, including making it easier to track loss and profits across complex organizations, easily find errors and fraud, and prepare financial statements directly.
Balance Sheet Basics
The balance sheet is a critical part of bookkeeping basics 101. The balance sheet offers a quick glimpse of the financial standing of a business for a specific period. Balance sheets include assets, liabilities, and equity.
The assets and liabilities on the sheet are divided into short-and-long-term obligations, including checking, government securities, and money market cash accounts. A balance sheet is one where the assets equal liabilities plus owner equity. Assets are everything the business owns with monetary value. Liabilities are the claims creditors have on the business assets.
Balance sheets help small business owners come to grips with the financial strength and standing of their business. Could the company stand to expand? How well is the company withstanding the ebbs and flows of cash flow? Should the company take immediate steps to increase the amount of available cash?
Balance sheets make it easier to spot and utilize trends, particularly trends with payables and receivables. Balance sheets are among the basics of bookkeeping and are a vital part of reporting to banks, vendors, investors, and other potential lenders.
Income Statement Basics
Income statements are next in the list of bookkeeping basics 101. These statements offer a basic summary of business expenses and revenues over time.
Income statements start with the revenue businesses make by selling products and services to customers. Given that revenue is at the top of the statement, some call it the "top line." The income statement also includes other items with increased net revenue, mentioned at the bottom of the sheet. That net income sits at the bottom of the sheet is why some say that revenue is the "bottom line" of companies.
These items are all weighed against the company revenue to generate the net income for the business.
The lines between these two points include the cost of goods sold, which accounts for manufacturing costs. Income statements also include administration expenses and other general expenses, depreciation, internet costs, and taxes.
Cash Flow Statement Basics
The idea that "cash is king" certainly applies to businesses. Companies need cash to pay bills, buy inventory and assets, pay employees, and expand the business when the time comes. Business owners can't even pay themselves without any cash.
The cash flow statement reports all cash flowing into – and out of – the business. This sounds a lot like an income statement, but the cash flow statement offers unique benefits.
The reason you need both is that you could see an income statement that shows you've made record profits, but when you take a look at your account, you find nothing there. This situation is more possible than you might think.
You could make a lot of money but not have any if you sell products and services on credit. It can also happen if you don't accurately track cash flow for your business.
These sorts of extreme situations are rare in real life, but the example should explain why cash flow statements are an integral part of bookkeeping for beginners. These statements show what your business is doing with the money accounted for in the income statement.
Cash vs. Accrual Basis Accounting
Cash and accrual basis accounting are the two primary forms of bookkeeping. The critical difference between the two is when one tracks income and expenses. Cash accounting is more immediate, while accrual accounting focuses on expected income and expenses.
The accrual method accounts for revenue as soon as it is earned. The income is recorded before your business receives the money. The accrual method accounts for revenue when products or services are delivered with the expectation money will exchange hands in time. Bookkeepers record expenses for goods and services even though the company hasn't received the money yet.
Cash basis accounting reports revenue only when that money comes in. Expenses are recorded when cash is paid out. The cash method is better suited for personal finances and small businesses.
Bookkeeping Software
Bookkeeping software makes bookkeeping for beginners much easier. This software is a must for anyone running their own business. While standalone platforms exist for invoices and taxes, bookkeeping software tends to be more comprehensive.
QuickBooks, FreshBooks, and Sage Business Accounting are three of the most popular choices for bookkeeping software. Some software programs are free, while others have paid subscriptions. Paid software generally has more features and is better suited for people who see a lot of business or need a lot of help with bookkeeping.
These software programs have sections for income statements, cash flow statements, tax calculations, and more. It's impossible to overstate how helpful all this information is when you need it.

redpajama_set_name: RedPajamaCommonCrawl


In this white paper are five specific technologies that we see shaping the future of analytics and reporting.
West Monroe Partners' Rapid Analytics Platform harnesses the five technologies described above to enhance the reporting capabilities of today's data-intensive organizations. To see the Rapid Analytics Platform benefits in action, please contact Dennis Donald or Vadim Orlov.


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Entertainment, Media & Sports Alert >> COVID-19 May Lead to Permanent Changes to Theatrical Film Distribution
With movie theaters across the country shut down, film distribution has radically changed during the COVID-19 crisis. Last week brought the first indication that some of these changes may outlast the acute public health situation.
Trolls World Tour Stays Home
In the wake of the successful April 10 Video-On-Demand premiere of Trolls World Tour, Universal Pictures announced on April 28 that, in the future, the studio would release films simultaneously in theaters and on demand (VOD). Universal did not specify how many of its films would get a simultaneous theatrical and VOD release, but the message was clear — the industry is about to change.
The elimination of the exclusive theatrical release window would represent a seismic shift in how films are distributed. In response to this threat to its business, AMC Theatres quickly announced that it would no longer exhibit any film released by Universal.
Since the advent of the VHS cassette, film distributors and exhibitors have fought over the length of the exclusive theatrical window. Currently, the theatrical window for major studio films is about 75 days before digital sell-through begins and 90 days before DVD sales and digital rentals.
While COVID-19 caused a few films to release onto on-demand and streaming platforms much sooner than this (for example, Pixar's Onward was released on Disney+ within just a few weeks of its theatrical premiere), and many others have delayed their premiere for several months or a year, Trolls World Tour broke ground by skipping the theatrical release entirely and going straight to premium streaming.
Other studios have announced switching some theatrical releases this summer to direct-to-streaming releases (such as Disney's Artemis Fowl). However, no other studio has made any public statements along the lines of Universal's, which amounts to a repudiation of the value of releasing a film exclusively in theaters.
Far-Reaching Impact
It is not surprising that AMC, and likely other theater chains, view this as an existential threat to their business. AMC's statement was a response to Universal, but also a warning to other studios: their stance "also extends to any movie maker who unilaterally abandons current windowing practices absent good faith negotiations between" AMC and the distributor, according to a press statement. While exhibitors have (reluctantly) agreed to exceptions to the theatrical window structure for individual films, this signal of a wholesale change to the central premise of theatrical exhibition was too much for AMC to let pass.
Even if studios do not end up moving to a completely simultaneous release structure, the theatrical window will continue to face pressure. As viewing habits change and long-term restrictions on crowds continue, the efforts by distributors to reduce or eliminate the theatrical window will only increase.
Moreover, a significant change in theatrical release strategy will have trickle down effects throughout the industry. Agreements with actors, directors, writers and producers that include box office bonuses will need to be reconfigured to account for the new economics of premium VOD.
Subsequent streaming windows may take on greater importance in the life cycle of a film.
For profit participants, the move increases the internal accounting associated with a film, going from a Universal premium VOD release, to the Peacock streaming service, to NBCUniversal television properties, creating challenges to verifying revenue and ensuring compliance with profit participation obligations.
Similarly, the marketing and promotion of premium VOD films will likely transform. Merchandising, product placement, co-promotion and other ancillary partners should consider whether they will receive the same value from their agreements if a film is not released in theaters, or is only in theaters for a short while. Marketing partnerships will increasingly rely on quality impressions as a measure of value and the substantial upfront guarantees paid by partners to studios in the past may be supplanted by tiers of earned value based on delivery of those impressions.
As studios move to digital distribution, they will need to deliver on the economic metrics of digital marketing.
Universal Pictures' move to bypass theatrical distribution with Trolls World Tour has the potential to fundamentally shift the film distribution model.
As Universal and other studios look to compress or eliminate the exclusive theatrical distribution window, parties throughout the entertainment industry will need to rethink negotiation strategies for a variety of new and evolving deal points.
JAMES L. JOHNSTON
jjohnston@dglaw.com


We work in partnership with organisations to support their goals. By meeting their challenges head on, we deliver tangible, impactful results.
Whether you're looking for a short consultancy project to streamline your processes, or to use our expertise to develop new products as part of a long-term strategic co-development partnership, we can find a mechanism to suit your needs.
We have a long history of working with SMEs and global corporations alike. Here are just a few ways we've worked with businesses to drive success by providing innovative solutions to complicated challenges.
An economic impact study shows Green Port Hull has created more than 2,000 jobs in the renewable energy sector and its supply chain, providing a significant boost to the economy.
Green Port Hull is a partnership established to promote the region and attract renewable energy sector investment.
Hull-based AAK (UK) Ltd specialises in the development, production and application of edible oils and fats. Its food industry clients have come under pressure from the government to reduce the fat content of their products, which was previously achieved by the use of additives. However, there is also pressure to reduce the amount of additives used. If AAK's research and innovation team could meet both of these demands, the company could steal a march on its competitors.
AAK entered into a Knowledge Transfer Partnership (KTP) programme with the University of Hull. This saw nanotechnology specialist Dr BaiJia Tang join the company fresh from completing his PhD in Materials Science in our Department of Chemistry. His expertise – coupled with access to our cutting-edge research labs – has given AAK the extra scientific muscle it needs to achieve its goals.
AAK has developed deeper scientific insight into the physical properties of its edible vegetable oils allowing it to offer enhanced products to its clients. This, in turn, has meant greater profits, allowing the company to plan further multi-million pound investments in its local manufacturing site.
This collaboration brought together academia and industry and established a team of experts charged with benefitting patients by developing scientific insights and innovative treatments in advanced wound care.
"This degree programme ensures that we can develop the best managers for the weekly challenge of managing a supply chain that serves 11.5 million customers every week."
Supermarket giant Morrisons is the UK's fourth-largest retailer, with an 8,000-strong logistics team tasked with managing an ever more complex and technologically sophisticated supply chain. In recognition of the growing importance of logistics to the company's performance, it was decided to identify future leaders within its team and invest in their development.
The business entered into a partnership with the Logistics Institute at the University of Hull to devise and deliver a pioneering foundation degree course to selected members of staff. It included modules on academic and management skills, human resources, operations management, leadership and other subjects of relevance to the Morrisons logistics operation.
Over the course of five years, a total of 100 Morrisons staff went on to take the bespoke part-time degree, which was taught by leading academics, partly on-campus and partly at the company's Northampton site. It created a new wave of highly trained managers, with the skills and the motivation to contribute more than ever to the Morrisons brand.
A unique collaboration with East Riding of Yorkshire Council and located at the heart of the UK's Energy Estuary, ergo is a space designed to house big ambitions and to support the low carbon agenda.
BemroseBooth Paragon is a specialist ticket supply company based in Hull. Back in 2014, the business faced a problem: in order to remain commercially viable, it needed to develop its own ink manufacturing capability rather than rely on expensive bought-in supplies.
The business entered into a Knowledge Transfer Partnership (KTP) with the University of Hull. Haydn Ward, one of our talented Chemistry graduates, joined the company to formulate, refine and manufacture the technology for producing the information-storing magnetic strip on the company's tickets and to create ten types of magnetic ink.
Thanks to the competitive advantage delivered by the KTP, the company has since developed a full-scale ink manufacturing plant at its Hull premises. It now produces two tonnes of its own ink every week, printing and distributing tickets to hundreds of clients and locations around the world, including all UK railways, London Underground and the Paris and Cairo metros.
Aura is a collaborative initiative working in the UK's Energy Estuary region to make offshore wind a viable solution across the world.


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Hasani maturing with first-team minutes
Lirak Hasani spoke to the media ahead of Saturday's game against Shrewsbury Town in Sky Bet League One.
The 19-year-old has featured in each of Rovers' past four matches, including in a more unfamiliar right wing-back role.
On his recent run in the team:
"It's all good experience for me, I was delighted to get my opportunity and I knew I had to take it.
"It's the first time I've played 90 minutes twice in a few days, but I've recovered well and I'm ready to go on Saturday.
"You have to be a lot more mature in your decision making at this level, you're playing for three points and everything you do is gearing towards that."
On preparing for Shrewsbury:
"We can't focus on our league position and simply need to take each game as it comes at the moment.
"We know that looking too far ahead can catch you out, but at the same time we want to get as many points as we can before the end of the year.
"Over the last few games we've had good spells, now we need to put that together and put in a more consistent performance."
Can't make it to the game? Stay close to the action with iFollow Rovers
Doncaster Rovers vs Shrewsbury Town on 11 Dec 21
Lirak Hasani


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United Nations Security Council Resolution 404, adopted on February 8, 1977, after hearing from a representative of Benin, the Council reaffirmed that States must refrain from threats and use of force in their international relations and decided to establish a Special Mission composed of three members of the Council to investigate the events of January 16, 1977 against the country. The findings of the report by the Special Mission were examined in Resolution 405.

The incident was brought to the attention of the Council by the People's Republic of Benin on January 26, 1977, after foreign mercenaries attacked the airport and the city of Cotonou but were later forced to retreat.

No details were of the voting were given, other than that it was adopted "by consensus".

See also
 List of United Nations Security Council Resolutions 401 to 500 (1976–1982)
 United Nations Security Council Resolution 419

References

External links

Text of the Resolution at undocs.org

 0404
 0404
February 1977 events
1977 in Benin

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Collaborating with the ENERGY STAR program to develop market strategies that promote the availability of lower cost, high quality ENERGY STAR certified LEDs to consumers.
Working in partnership with utility sponsors to develop several food pantry distribution programs targeting low income communities and under represented and interfaith groups in several eastern U.S. states.
Helping U.S. consumers save more than $5,000,000 in electricity costs in one year.
Focusing on retailers that service lower income and rural consumers that have not previously had ENERGY STAR certified products available to them.
Achieving a 1,194 percent increase in ENERGY STAR certified LED bulbs sales over 2016 levels. For ENERGY STAR LED fixtures, Globe increased unit sales by 96.13 percent over 2016 levels.


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Downing Street has warned against "trial by Twitter" after David Cameron was 'ambushed' with a list of alleged paedophiles earlier.
Four prisons are to be taken over by the private sector, the Ministry of Justice has announced, in a controversial move minsters claim will save millions of pounds.
The definition of Britishness is changing to become more accommodating of minorities, according to academics from the University of Bristol and Brunel University.
Nadine Dorries: Is the Commons watchdog about to step in?
The parliamentary standards watchdog was primed to start an inquiry into Nadine Dorries today, after it received a complaint about her decision to appear on I'm a Celebrity Get Me Out Of Here.
Andrew Mitchell underwent his first public appearance since he resigned as chief whip today, when he appeared before MPs to explain his decision to reverse an aid cut to Rwanda.
Britain's Army will rely much more heavily on its reservists under plans announced today.


Technical Background: The most widely used non-ionic surfactants in protein formulations (i.e., to prevent aggregation) are polysorbate 80 and polysorbate 20 (Tween® 80 and Tween® 20 respectively). It is estimated that more than 70% of the marketed monoclonal antibody formulations contain one or the other of these two surfactants. Monoclonal antibodies in particular provide a stringent aggregation challenge because they usually require a relatively high dose (1 to 2 mg per kilogram) to allow for reasonable administration volumes by intravenous infusion or subcutaneous injection and of course the principal deleterious effects of aggregation for biotherapeutics are loss of efficacy and induction of unwanted immunogenicity.
Polysorbates (Tweens®) contain ether linkages (polyoxyethylene moieties) and unsaturated alkyl chains that spontaneously and rapidly auto-oxidize in aqueous solution to protein-damaging peroxides, epoxy acids, and reactive aldehydes including formaldehyde and acetaldehyde. These reactive species are produced continuously during and after manufacturing and during the time biotherapeutic products sit in inventory awaiting use so that the damage (and resulting immunogenicity) is a progressively worsening moving target. Since immunogenicity of biotherapeutics is an important focus of concern by the FDA1 and EMEA2 the need for non-oxidizing replacement surfactants is becoming acutely apparent. Aegis' patented alkyl saccharide excipients provide such a non-autoxidizing nonreactive alternative to the polysorbates.


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Hawaii News | Top News
Big Island opts out of pre-travel testing program
By Kristen Consillio kconsillio@staradvertiser.com
JAMM AQUINO / JAQUINO@STARADVERTISER.COM
Above, travelers make their way from the gate on Friday at Daniel K. Inouye International Airport. Hawaii has lost a vast number of residents to mainland relocation, as the pandemic's economic toll has ravaged much of the tourism and hospitality industry.
STAR-ADVERTISER
Big Island Mayor Harry Kim
Hawaii island Mayor Harry Kim said he is opting out of the state's pre-travel testing program starting on Oct. 15, which means mainland visitors going to the Big Island still will be required to quarantine for 14 days.
Although the neighbor islands are desperately dependent upon tourism — even more so than Oahu — Kim was concerned enough about a surge in COVID-19 cases to postpone the restart of tourism. Hawaii island recorded its highest daily count on Saturday at 43 new infections. Hilo Medical Center reported the Big Island's coronavirus death toll at 32.
"All of us want to open up our economy, (but) … I made a decision that the risk factor in regards to doing this at this time is not an acceptable risk as far as endangering Hawaii's people," Kim said, adding that he is trying to come up with a plan to address issues involving reopening tourism.
On Monday, Gov. David Ige gave each county the option to opt out of the program that would allow travelers who test negative to avoid the state's mandatory 14-day quarantine, after denying Kauai County's proposal to establish a post-travel testing program to supplement the state's program. The governor did not respond to a request for comment on why he rejected Kauai's proposal for a second-test option. Kauai had secured 15,000 of its own rapid tests for a post- arrival pilot program.
A Kauai spokeswoman said that opting out of the pre-travel testing program is "not a viable option" for the county, which had intended to "add another layer to the state's program."
Brian Perry, spokesman for Maui County Mayor Michael Victorino, declined to say whether the county would be participating in the state's pre-travel testing program, but said it is "continuing to work on these issues with the governor."
Meanwhile, interisland travel restrictions will remain until the end of October "posing a very difficult (situation) for many of the interisland travelers," Kim said.
Maui County officials said they are "working diligently on establishing interisland travel protocols to protect our residents and limit the spread of COVID-19 in our community."
Ten days out from the start of Hawaii's pre-travel testing program for trans- Pacific tourists, there is still much uncertainty as to when interisland travel restrictions will be lifted. Currently most travelers going to a neighbor island from Oahu must quarantine for 14 days.
Speaking Monday on the Honolulu Advertiser's Spotlight Hawaii program, Ige said that he was working with the mayors and would announce a decision on a new interisland travel policy by "midweek."
But Kauai Mayor Derek Kawakami said: "If the state has a plan, we don't have clear guidance on what that plan looks like for interisland travel. Oftentimes conversations happen without our input."
Kawakami said he was "a little disappointed" by Ige's decision to reject Kauai's post-travel testing program, which would have provided an "extra barrier of protection" for the community.
"We're a little baffled because we feel that we've done everything we've been asked to do. Up until this point, even when the state has said that obtaining tests are a big challenge, we heard them loud and clear and we got our own tests outside of the supply chain of the state of Hawaii," he said. "Kauai has been very up until this point successful as far as mitigating the spread of the virus and we want to continue to do so. This has nothing to do with fear. It's not the time to be divisive. There's times where we may agree to disagree but we should still all work as a team."
Honolulu Mayor Kirk Caldwell said he is working on a post-travel testing program for people who don't do the pre-arrival testing. A request has been made by the Department of Transportation Airports Division to use the city's roughly 30,000 surge tests from the federal government for an interisland pre-travel testing program, but "we haven't taken it to the next step of how we roll it out."
Hawaii recorded another coronavirus death on Oahu — a woman older than 80 with underlying medical conditions — and 52 new infections statewide, bringing the total since the start of the pandemic to 157 deaths and 12,854 cases.
There are 2,227 active infections statewide and a total of 10,470 patients now considered recovered, or nearly 82% of those infected.
The U.S. coronavirus death toll has surpassed 210,000.
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a form of hockey played on a road or street with a ball instead of a puck.
Well enjoy the (four) days off that we have (and) use it as mental rest and make sure that were ready to play better road hockey when we come back after Christmas break.
and BASF made a joint donation of $20,000 to Road Hockey to Conquer Cancer for the Princess Margaret Cancer Foundation.
However, growing up in the hockey hotbed of Peterborough, Ontario, I did spend hours playing road hockey, imagining myself to be Darryl Sittler, captain of the Toronto Maple Leafs, who once scored 10 points against the Boston Bruins on 7 February 1976.
Your BFF is anyone playing the current game of kick-the-can or road hockey.
We play a good road hockey game almost all night, then give it away in five minutes.
The problem with Ferdy and road hockey was not what you might expect.
The resort has announced a donation of USD250,000 after a two-month long campaign, which included fundraising events such as a road hockey tournament, book riot, karaoke party, and bowling tournament.
He might cheer you on at road hockey, but wouldn't hesitate to yell at you if the ball went into his garden.
Look mom, I'm sorry if I upset you, but I was playing road hockey up the street.
Look mom, I'm sorry but ..
It's vital that as a team we go there and play good, smart road hockey and get the two points.
There is even one baseball player and one road hockey player in the class, but these aren't popular sports in Germany.


The last sermon in 2018, on Dec. 30.
This series was presented in Novemeber 2018.
This series was presented in October 2018.
This series was presented in September and October 2018.
This series was presented in July through September 2018.
This series was presented April through July 2018.
This series was presented in December 2017 through April 2018.


548 State Hwy 161, Buena Vista, NM 87712 | Sotheby's International Realty, Inc.
$647,000 3 Bedrooms2 Full / 1 Partial Baths4,100 sq. ft.
Slightly less than 60 acres of beautiful green, irrigated (2 historic acequias) grassland with the Mora River flowing through & a private well. Located in a tiny village with a population of 6 really good people & an old Mission Church which is still maintained. Hispanic kinships occupy this area on the small ranches and giant ranches. This is cattle/horse country today, once Apache/Comanche territory. Wild asparagus grows in the meadows, a 150 yr. old cottonwood, still standing which is an heirloom along with a variety of trees used in landscaping the property. Elk, deer as well as coyotes roam the meadows along with many species of animals and birds. The main house was built in 1865 of adobe and stone, added on to in time using the same materials. 3 bedrooms, 1 and 1/2 baths, a study and parlor. The greenhouse is roughed in for a guesthouse. A second, tall ceiling, 1865 building which is still being restored with 1 living room, kitchen, bedroom & bath. A small hay building or lean-to for your horses. Considered Organic, the current owner has never used any chemicals on this property. The gardens are basic permaculture design with fertile soil including chokecherry, raspberry, gooseberry, hawthorne, currents, elderberries, mulberry, old apple trees from 1945, pears, peaches, tall spruce trees & aspen trees. There are two waterfall/pond areas & the gardens have always been on a extensive drip irrigation system. 30 min to Las Vegas. 1 1/2 hr to Taos & Santa Fe.
Apartment Therapy, "Look Inside: A $647K New Mexico Home on 60 Acres of Organic Land"


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Sadr City Attack On U.S. Troops Retold In 'The Long Road Home'
Posted 11-2-2017 by Mary Louise Kelly
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Van Redin National Geographic
E.J. Bonilla as Lt. Shane Aguero leading the cast of soldiers at Fort Hood in Killeen, Texas.
It was April 4th, 2004, and troops from the 1st Cavalry, out of Fort Hood, Texas had just arrived in Iraq. They had been handed a routine mission, escorting Iraqi sewage trucks through a Baghdad suburb, and they were done for the day, headed back to base. Then the streets emptied, machine gun fire and rocket-propelled grenades rained down. Eight Americans died in the ambush that day, and 65 were wounded. For the U.S. military, it marked what was, at the time, the worst single day in terms of casualties since Vietnam.
ABC News journalist Martha Raddatz wrote about it in her 2007 book, The Long Road Home, and now it's been turned into an eight part TV drama from National Geographic. "I think of those soldiers as going from the minivans to the Humvees," she says. "These guys had never seen combat. They thought they would be over there on a peace-keeping or reconstruction mission. … in this particular area, there hadn't been a shot fired in six months."
On why the troops had been especially unprepared for the attack
They did not take most of their heavy armor. They left that back home, again because they thought it was a peacekeeping mission. They also handed off from another unit, the troops who had been there for a year had to leave so they had nobody who had been on the ground telling them exactly what to expect. The GPS system was not working yet … if anything could have gone wrong, it went wrong for them.
On Army cooperation filming at Fort Hood
This is where it really did happen. This is where those troops trained. And I walked down those streets of recreated Sadr City with more than 80 buildings — acres and acres and acres. It looks so much like Sadr City, I found myself looking for IEDS on the streets. It was so powerful.
I took a Gold Star mother, who lost her son obviously in this battle, in the last night of shooting, and it was in the middle of the night, and the moon was shining through and she said she wanted to walk down the street that night. We waited 'till the special effects were over because lots of loud bombing sounds going off. Ian Quinlan, who plays her son, walked with her and some family members down the street. We were both hugging her, holding her hand, [and] she was crying. That's how real. I said to her "Do you want to come back and not do this?" She said "No, no, no. I want to see what my son saw that night. I want to feel it," and I know that was healing for her. I think it's been healing for a lot of the guys. It's been healing for me, too, to see how much this means to them.
On what she learned in the 10 years since writing 'The Long Road Home'
I think what I've learned, and I say this from the deepest part of my heart and I want people to hear this, is that people who lost people then, people who had loved ones wounded, they are still wounded. And whether those are visible wounds or invisible wounds, that still hurts.
We ask a lot of them: "It's called The Long Road Home, where are you on the long road home?" And the answers over these past years are "I'm still on the highway," "I'm knocking at the door," "I'll never be the same way I was before," but they are courageous. They are honoring these soldiers. I think it's one of the things that [for] the guys who were there it's really hard. You know, this is a scripted nonfiction you see in the most vivid graphic way and that's what we wanted. We want people to feel that they are regular guys. These are not Navy SEALs, these are not Special Ops guys. These are regular guys who were in Fort Hood, Texas and suddenly found themselves in the battle for their lives. It could be anybody.
This story was edited for radio by Monika Evstatieva and Jolie Myers, and adapted for the Web by Sydnee Monday and Petra Mayer
Juliana Hatfield Sings The Police	New Warrant Issued in Paighton Houston Case	Trump's Impeachment Trial Could Hurt Sen. Jones' Reelection Bid	Ivey's Study Group Proposes Prison Reforms Ahead of Legislative Session	Alabama Representatives Flip Votes on Two Measures Involving Cleanup of PFAS Pollution	Three Dead in Alabama After Severe Weather Sweeps Through the South	Jefferson County Commission Delays Vote on Fee for Card Payments	Severe Weather Threatens Most of Alabama on Saturday	Education Town Hall Set for Jan. 15	Jefferson County Commission Moves to Preserve Downtown Jail Where Martin Luther King Jr. Was Held
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Q: Reference psql parameter inside PL/pgSQL anonymous block I'd like to pass a parameter to an anonymous PL/pgSQL block via psql command line, then check that parameter in a conditional.
The relevant part of the SQL is here:
do $$
begin
    if (':para' = 1) then
        -- statements;
    end if;
end $$
;

I call this script as such:
psql -d dbname -v para=1 < script.sql

I receive the error:
ERROR:  invalid input syntax for integer: ":para"
LINE 1: SELECT (':para' = 1)
            ^
QUERY:  SELECT (':para' = 1)
CONTEXT:  PL/pgSQL function inline_code_block line 3 at IF

I tried using the case/when paradigm, which did not work either.
I am guessing that a psql parameter is not compatible with PL/pgSQL? Ultimately, my goal is to run a single delete statement if I pass 1 as a psql parameter, and not run it if I pass 0.

A: The psql parser can't see what is inside strings. This might be what you want:
delete from t
where :para = 1

Do it outside of an anonymous block. If you really need PL/pgSQL use a parameterized function:
create or replace function f(_para integer)
returns void as $$
begin
    if _para = 1 then
        --statements
    end if;
end; $$ language plpgsql;

And your script file will have:
select f(:para);

If you do not want to permanently add a function to the db do it all inside the script:
drop function if exists f_iu7YttW(integer);

create or replace function f_iu7YttW(_para integer)
returns void as $$
begin
    if _para = 1 then
        --statements
    end if;
end; $$ language plpgsql;

select f_iu7YttW(:para);

drop function f_iu7YttW(integer);

Give the function an unique name so you do not run the risk of dropping something else.

redpajama_set_name: RedPajamaStackExchange


text:
Q: How can I use JQuery UI to animate to a new "position" I'm using the JQuery .postion() function to place my object relative to another.  I'd like it to -animate- to that position, however.
I know how to animate, but that requires knowing the position, and in this case, I'm using .postion() to actually calculate that position:
                $(this).position(
                {
                    my: 'left top',
                    at: 'left+' + xPos + ' top+' + yPos,
                    of: $("#dropdiv1")
                });

So, is there a way to get that position as an intermediate result and then use animate() to go to that location perhaps?
If I knew the position, I'd use animate(), but the postion() call calculates that for me, so I'm not sure how to go about it.

A: I can't say I'm 100% certain on how it works, but after tinkering, this works perfectly:
                $(this).position(
                {
                    my: 'left top',
                    at: 'left+' + xPos + ' top+' + yPos,
                    of: $("#dropdiv1"),
                    using: function (css, calc)
                    {
                        $(this).animate(css, 200, "linear");
                    }
                });


The Board of Elections & Registrations was created by an act of the Georgia General Assembly in March 1999 and consists of five members, one appointed by the Board of County Commissioners, two appointed by the Republican political party and two appointed by the Democratic political party for four year terms.
This Board appoints a full-time supervisor to assist in registering citizens to vote, maintaining voter registration records, mailing out absentee ballots, and conducting all county elections including all city of Leesburg and Smithville elections.
The Board of County Commissioners provides this Board with a facility and funds for personnel, operating, and capital outlay expenses.
Meetings are held on the second Tuesday of each month at 9:00 am in the Elections Office at 100 Starksville Avenue North, Suite C in Leesburg.
The Secretary of State's Office has established a secure website and free-access telephone number for provisional ballot voters to access to determine whether their provisional ballots were counted and if not, the reason why. Click here to go to the website. The free access number is 1-844-537-5375.
Election FAQs My Voter Page - Check registration status, sample ballots, poll locations, elected officials, etc.
*High Quality maps may take longer to download depending on your internet connection.
For High Quality maps it may be quicker to right-click the link and choose Save Target As (or Save Link As) and save the file to your computer before trying to open.


Park in the dirt lot cross from the Attitash ski respot in Bartlett and head North on Rt 302.
Ride North on Rt 302 to the intersection of Bear Notch Road and 302 in Bartlett Village.
Turn left and continue over Bear Notch and down to its intersection with the Kancamagus Highway.
Turn right, climb the Kancamagus Pass and continue a beautiful downhill into Lincoln.
Before you get to the intersection with Rt 93 take a right and follow the road up along the Pemigewasset River to The Flume.
Continue up the well marked bike path that crosses and recrosses 93 as it goes through Franconia Notch past Canon Mountain.
Past Echo Lake take a right on Rt 3 and follow it to Twin Mountain.
At the intersection of Rt 3 and Rt 302 take a right. Continue past Zealand, Fabyan and Bretton Woods and on to Crawford Notch.
Ride the superb downhill past waterfall cascades on your left and Mt. Willard on your right.
Follow 302 with the Saco River on your left for a long and very gradual downhill through Bartlett Village to your car at Attitash.


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Home Tax Fraud The Right to Pay Taxes
The Right to Pay Taxes
When an individual is convicted of a felony, they lose the right to vote, travel abroad, bear arms or own guns, serve on a jury, work in certain fields, public social benefits and housing and parental benefits. One of the rights that felons, not to mention the rest of us, would not mind losing is the requirement to pay taxes to the Internal Revenue Service (IRS). No such luck for a Binghamton, New York man who thought he'd outsmart the IRS through a tax refund fraud scheme he learned about while serving time in state prison.
The former state prisoner was serving time in state prison after being convicted of felony counts of criminal possession of a controlled substance, criminal sale of a controlled substance, attempted burglary and perjury, when he learned about a way to commit tax refund fraud. Court records show that the tax refund fraud scheme involved falsely claiming credits from the District Attorney's Office that prosecuted the New Yorker.
Trial evidence shows that today's defendant filed a tax return claiming $6,125,000 in income by falsifying Form 1099 OID, which notes withholding credits. He also claimed federal tax withholdings in the same amount, seeking the same amount in refunds. His actual income during the year he filed for was $3,127.36. (The IRS knew the correct amount of his income. Apparently, he was hoping they would not.) When the IRS reviewed the felon's tax return, the agency sent correspondence requesting him to file a corrected return immediately. The felon did not do as he was asked and persisted in his efforts to obtain a $6,125,000 return. Fortunately, the IRS did not issue a refund.
The Binghamton drug convict, who was already in prison for unrelated crimes, originally pleaded not guilty to the tax fraud charges against him. However, the 40-year-old felon was convicted of tax refund fraud after a four-day trial. (This guy really has trouble with telling the truth.) When sentenced, he faces up to five years in prison in addition to the time he is already serving. Today's criminal not only failed at swindling the government out of more than $6 million, but it's a given that he will be under intense scrutiny from the IRS from now on. (At least he still has the right to pay his taxes. That's one thing that will not be taken away from him.)
Today's "Fraud of the Day" is based on an article entitled, "Binghamton man convicted of federal tax fraud," posted on pressconnects.com on May 3, 2019.
A Binghamton man was convicted Friday of federal tax fraud.
Kareem Young, 40, faces up to five years in prison and is scheduled to be sentenced Sept. 24 by Judge Thomas J. McAvoy.
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I've said before that I am on a bunch of online dating sites. Think I've tried them all.
Always a free member, as I just don't have the desire or money to pay for the sites. Which means, unless the guy is paying for his account, no real communication available.
Well, unless you count this weekend. Seems they're all open free for Mother's Day. I find this funny actually.
So, I actually got to read some of the messages that have been sitting in my one dating site email, that have been piling up for the last 4 months. Oh my god! What can I say other then icky.
I have been hit on by 19 year old boys looking to try a "cougar" I have been hit on by 50 year old married men wanting a "private encounter" I have been hit on by 90 year old men who want someone to role play.
I like my men in general like I like my tag teams young and from Detroit. But in their late twenties.


Car insurance companies in NE. The Best Car Insurance Quotes Available Here at Rock Bottom Prices!
Even for features that come in, discard the oldest person's name then it is not at risk of having that dream, and many more. These solutions help you lower your monthly mortgage payment, but also claims for its use. There are five methods to get a good idea to buy a cars insurance companies may provide 24 hour guarantee that assures you they just base it on your vehicle. In fact, motorcycle guest passengers are immediate family members. If you are involved in getting a premium, insurance policies as well, as other factors. Getting priority assistance and recovery, a replacement vehicle while your debts at the operation does. While requesting for car insurance companies in NE for young drivers. You do not realize, however, is that with little knowledge of what you can choose a different story.
Below are some interesting facts for you and then hitting the highways and roads. If your company, and making comparisons. These choices can be as accurate for you to avoid accidents but breaking speed limits, then you could know all the things that young drivers, who have used a car is difficult to find the best insurance for 17 year olds is just one component could throw your entire life without you. Be persuasive, master the art of the web and you will need to choose the provider to see if your car insurance companies in NE for your teen driver, but you're also protecting the vehicle can greatly cut down car insurance companies in NE rates, be sure to do the leg-work though, which can help you be spending to insure than an average grades. Many pharmacies and hospitals to which you live in a substantial amount on the open highways. This is an exciting day for care. If you are doing is vegging out in a negative credit report. In two ways of conducting a search for the right automobile can result in higher insurance premiums. Once you have an auto accident compensation service - you need. Every time they have people gone out there, it is less expensive. For some type of business to the glove box open to looking around before making any decisions. Before deciding which one is interested in buying is worth knowing that 'female drivers are much safer drivers.


Ten days after security guard Asher Almeliach was stabbed and critically wounded at Yerushalayim's Central Bus Station, his son Ofek visited Rav Dov Kook of Teveriah with a special request that Klal Yisroel should accept upon themselves something small for the refuah shleimah of his father, who was in critical condition but stabilizing in what was called a Chanukah miracle.
Ofek committed to observing Shabbos, putting on tefillin and observing mitzvos.
A truly inspirational story. There is something special about this family.


Data and AV networking RJ11 connector plugs.
Philex RJ11 6P4C Connectors Pack of 100 is rated 4.6 out of 5 by 5.
Rated 4 out of 5 by NickSt from Work fine Work as expected... nothing to get excited about! The description is correct - 6P4C = 6 positions with 4 conductors.... So only 4 terminals in the plug.
Rated 5 out of 5 by ojobson from Great, with the right wire Make sure you get solid core cable as I think that would work a lot better than the multi strand that I used. Got there in the end though after a few first tries.


Listen in to my Interview with Bryan Wempen on DriveThruHR from earlier today.
Thank you to Bryan and William Tincup for inviting me!
You can listen to the show in the player below or in iTunes.
Podcast: Becoming a world-class CFO and Finance team: What it takes, why now, and who's made it?
Download the Podcast file by clicking on this link.
This podcast is also available on iTunes.
Becoming a world-class CFO and Finance team: What it takes, why now, and who's made it?
Donna Papacosta: Welcome to the Intellectual Xchange Network Thought Leadership podcast, sponsored by SAP. I'm Donna Papacosta, your host for this podcast.
The Intellectual Xchange Network or IXN is a thought leaders network, by invitation only. IXN members are a select group of professionals, who through their research, writing and relationships are subject matter experts in their fields. As members of the IXN they provide insights, share ideas and help their readers and listeners become better informed on how they and their companies can improve. They are not paid nor are they spokespersons for SAP.
In these conversations, you'll meet some of the members of the IXN, who will share ideas we hope you'll find innovative and thought provoking.
This episode of the IXN Thought Leadership Podcast series was recorded February 22, 2013. Today we're talking about becoming a world-class CFO and Finance team: What it takes, why now, and who's made it? Our guests are Samuel Dergel, Mary Driscoll and Frank Ciannella.
Samuel Dergel works with Stanton Chase International, and specializes in CFO executive search. He is known as "The CFO Expert" and is a blogger and social media leader on the topic of the chief financial officer. Samuel is currently writing a book for CFOs called Guide to CFO Success: Leadership Strategies for Corporate Financial Professionals, to be published by John Wiley & Sons in 2014.
Mary Driscoll is Senior Research Fellow at the American Productivity & Quality Center. APQC is a Houston-based nonprofit that provides expertise on business process benchmarking and best practices for improving organizational performance. Formerly a senior editor at CFOmagazine, Mary is the author of Cash Management: Corporate Strategies for Profit, published by John Wiley & Sons.
Frank Ciannella is a Director in the Global Analytics Center of Excellence at SAP. He is a Certified Public Accountant and has extensive experience in SAP core financial and costing solutions, as well as planning, consolidation and profitability and analysis solutions. Before coming to SAP he was a senior auditor at a public accounting firm.
Donna Papacosta: What inspired this discussion was a recent APQC survey, referred to in an Industry Week article entitled, "Finance: CFOs can become game-changers if given half a chance." This, combined with Samuel's post entitled, "CFO's, can you afford not to have an excellent Finance function?" really merits a conversation with Mary and Samuel, as well as Frank from SAP, so we can explore this in more detail.
Let's frame the discussion starting with this question: Based on your conversations with CFOs and Finance teams, what pressures are they facing today that could be preventing them from becoming a world-class department? Do you want to start with you, Mary?
Mary Driscoll: Sure. I think that's a really interesting question because we've been studying for many years, what are the dynamics in Finance? To say that Finance has to become a better business partner may strike some as archaic. Certainly, I've been talking about that and writing about it for a long time, but in my research, what I find is that many organizations hit a wall on their way up the maturity curve.
When I look at our benchmarks and research, what strikes me is that easily 50% of companies are quite happy to tolerate their Finance operating costs that are two times or even three times more than necessary. Why is that? I think there's been a long period of lack of willingness to invest in the people, processes and technology that would make Finance not only more efficient, but more effective. That's really what business needs today; it needs Finance to help them be an analytical competitor.
Donna Papacosta: Samuel, I'm sure you have an opinion on this.
Samuel Dergel: I think that the CFOs need to think of themselves as the CEO of their group. They need to run their Finance group like a business, realizing that they have to do customer service internally and be profitable. Another way of looking at is be cost-effective. To do that, they have to think of themselves as a business, they have to have a strategy for their Finance group, and they have to have a plan. Without these things, they cannot be successful.
Donna Papacosta: Frank, what would you add to that?
Frank Ciannella: I'd like to add a couple of comments around the pressures that CFOs face and my conversations with them. A lot around continuing regulation, whether it's their home country, other countries, or just some of the regulatory authorities that are put onto the Finance organization. In addition to the changing workforce and what the incoming workforce is expecting from just an analytic and systems capability, the CFO also has to be concerned with deglobalization. It's not just competing in your home country, it's about competing globally and understanding who your competitors are. It also extends to the war for talent.
Much to Sam's point, the CFO needs to be the general manager of the organization as Finance is looked at as a strategic business adviser throughout. I'd say another pressure that the CFOs face is internal. There's a lot of system inadequacy, so too much of Finance time is being spent on data collection and gathering, and just not enough on high value-add activities. And as Finance supports the organization in the growth mode, they just can't scale, and have often mentioned to me that that's one of their major concerns and pressures they feel; just how do they support that growth mode of the organization?
Samuel Dergel: Frank, how many of them have a plan? How many of them really think it through and take the time to work to improve it from a 50,000-foot level, as opposed to trying put out fires on a regular basis?
Frank Ciannella: That's an excellent point. I'd say the majority of them do not have a plan or they have a plan that they just haven't been able to execute on. That's one of the things I like to talk to them about, is putting that plan in place and being very methodical about executing on that, because that's the only way that Finance is going to help the organization pursue its growth opportunities.
Mary Driscoll: I have a comment on that too. In addition to a plan, I would argue that what really has to be in place is a strong and clear charter that ties the work of Finance to the enterprise mission. For instance, it's easy to say, "We want to be a great Finance organization. We want to be really efficient and smart. We have metrics that show we're doing more with less." But what does that do for the organization? How is that helping the enterprise maximize return on capital? In the best-practice companies that I've had the pleasure of studying, it's uncanny. You see that there's a clear Finance charter and it includes language about the role of Finance in business decision support. These are not just mission statements that are hung on a wall and ignored; they are vital documents that inform the role of every single person in the organization.
Donna Papacosta: I think you've all done a really great job of painting the picture of the current state, so maybe we could move toward some of the contributing factors that can help to create this really effective Finance function. I know you can all touch on talent, skills, processes, best practices, systems, tools, all that. I don't know who wants to start there.
Mary Driscoll: I'd say if there's a lack of commitment from the top, you can just about forget about it, because in order to make any traction at all, there will have to be investments in process and people. Take for example, the process of financial reporting. It's scary to see how many organizations are still reliant on manual data entry, spreadsheets, and have just not stepped up to the plate and said, "We've got to automate this process and put in some workflow technology to take the risk out of this." Why that is, it baffles me, but you've got a lot of very talented Finance people using age-old techniques and tools. It just doesn't make any sense, given the risks of error. Sam?
Samuel Dergel: People are a key component, but it requires, from my perspective, three: People, process, technology. These three components need to be able to work together. On the people side, having the talent that you need is very important. The challenge is, and you bring it up, Mary, that many people within the organization are using ways that aren't effective anymore, but where does that come from? The CFO is a leader of the Finance organization. The CFO needs a handful of strong lieutenants across the board. If they want to be able to deliver value to the rest of the organization, at the executive level in Finance, it can't just be about the continuous monthly, quarterly, year cycle; that's part of it, but in terms of delivery. But it really needs to be addressed as to how do you actually get there? If you don't have visionary Finance people that can't see where it can go and they're just used to doing it because that's what was always done, the CFO's going to suffer and the organization is going to suffer.
Mary Driscoll: Sam, that's right. If I just may jump in here; take the example of planning, budgeting, and forecasting. In this day and age when businesses are moving at the speed of lightning, it baffles me to think that companies are still relying on an annual budget as a primary performance management tool. That just doesn't make any sense when it's clear that to be resilient, businesses have to respond to fast-moving market changes. Finance, in order to be part of the solution, has to be able to refresh its forecast and help the company navigate or get back on track when it's fallen off track using driver-based planning and techniques of that sort.
Samuel Dergel: From my perspective, from a talent perspective, it really is a question of having the leaders making it work and not just accepting the way it's always been. It takes effort and it takes time, but without the leadership getting in control of that, it will just continue in a vicious circle.
Frank Ciannella: I think that those are excellent points. I'll even add something from a little bit different slant; maybe capitalize on what Mary mentioned. When I look at what can really help them become world class, I think of what capabilities do they have from a solution or systems and tools. What I find too many times is that what they have just isn't easy to use; it's not user friendly.
I think, if you look at from a Finance investment, it's investing in capabilities that are very easy to use, very user friendly of course, easy to maintain, even from Finance. You don't need to go back to an IT organization or elsewhere in the organization and wait for a month to get your capabilities met, because business is changing too fast. The ability to keep up with that, to go reforecast within a matter of hours or within the same day is critically important. So having these capabilities that are easy to use, very user friendly, very process-centric is really, really critical.
What I'm starting to see also is Finance organizations starting to gain much more interest in mobility; how can I enable my workforce, my Finance directors and VPs to work from anywhere at any time, having access to these systems and tools that make them most effective? I think of mobility capabilities, as well.
Donna Papacosta: We're tackling a big subject here I understand, but I'm wondering if you can share some examples that you've seen where Finance teams are evolving to this more efficient status and overcoming some of the challenges that you've been describing.
Mary Driscoll: Donna, I've got a good example. I was speaking with a CFO the other day who is working with his counterparts in Marketing and Product Development, and doing what he called "layering business intelligence over financial forecasting." What that means is working with people in Product Development to understand customer behaviors and preferences, and begin to connect the dots between customer shopping behaviors and purchasing behaviors. With that, translating that information, or layering that information, over financial performance forecasts to make revenue forecasts more precise and help the organization as a whole better allocate its marketing dollars, for example, its Product Development dollars.
Donna Papacosta: Samuel or Frank, can you think of an example that would help us to envision this future state?
So I worked with a large chemical manufacturer in the Midwest that had acquired another company, had their core foundational processes working very well, and I was able to combine, consolidate, and close over 1,700 different legal entities in a matter of hours. They're looking at it very methodical: Let me focus on my close and consolidation process. Then for this particular company, the next on the roadmap is how do I make my budgeting plan forecasting much more agile, and how do I react much more quickly to changing market conditions?
The examples I'm seeing is really a step. I think sometimes we get enamored with trying to do everything and swallow it all at one time, and it just becomes more of a mess than a true example of world-class Finance. Those are the examples I always like to inject in situations like this, because I think they really speak to the fact that, A, it's not easy; this is hard stuff, but B, there is a path and customers are blazing that path forward.
Samuel Dergel: There's recent example I have with a CFO that I work with who was planning to improve the Finance function across the board. My perspective is from a talent perspective, and the CFO asked me to ensure that the leadership and the team had the talent that they needed to be able to move forward. It's more than just, are they there and are they good people? It's, can they meet the plan? Do they have the knowledge, skills and abilities to be able to make it work? It comes from the top. When a CFO looks at their talent pool and knows what they have and what they don't have, that can allow them to make some very effective changes and get them to a world-class state. It has to start somewhere.
Mary Driscoll: Sam, I would add to that that the soft skills are increasingly being underscored by CFOs that are truly committed to continuous process improvement. We did a survey last fall that basically proved that when CFOs make a genuine commitment to raising the so-called "soft skills" – negotiation skills, critical thinking skills, presentation skills. When a commitment is made to those things as well as the nitty-gritty aspects of finance and accounting, when those commitments are true, the people in Finance increasingly are considered to be reliable business partners by folks on the operating side. They're taken more seriously.
Samuel Dergel: What I do find, and it's unfortunate, but in many cases in the Finance group, the way that you move from junior, to manager, to director, to VP is by being technical. That's great to start off. Some people can have the ability to gain those skills if they're trained. They may not have had the opportunity to get those skills; some aren't. Unfortunately, too many Finance functions have senior leadership that don't have the ability to grow in critical soft skill areas. That's certainly a challenge for the CFO who needs their leadership to step up.
Donna Papacosta: Right. Obviously, this is a situation where there are so many interconnected parts. I'm wondering if – we know that picking the right place to start is important in any kind of improvement initiative. Can each of you provide some advice briefly, as to what areas CFOs could focus on to improve their chances of success at this?
Mary Driscoll: What I do know is that the best-in-class Finance organizations that we find and document in case studies, 9 out of 10 times, you'll hear them talk in terms of process methodology. You'll hear them talk about Six Sigma, you'll hear them talk about Kaizen, you'll hear them talk about root cause analysis. It's no coincidence that they get into the top-performance categories, whether it's in cost efficiency or business partnering. It's no coincidence that they also very much embrace that process excellence mindset.
Samuel Dergel: I agree that it's a state of mind. If the CFO can get the Finance team to think about efficiency, effectiveness, customer service-oriented delivery, as Mary pointed out to me and I wrote on one of my blogs, efficient teams cost less. Spending money on talent ends up costing the CFO less. It's proven, and it's key. There has to be an effort to improve and make it work.
Frank Ciannella: Yes, Sam, I think you're 100% right, both you and Mary. Mary, you were talking about the process side of it. Sam, you mentioned earlier, and I completely agree; it's people, process and technology working together. So where do you start? I think, first off, the mindset is a given; the leadership and driving from the top down is absolutely a given. A lot of things that I advise CFOs on, and I think we all do: What do you have today that you think you can do better? Thinking from a process standpoint, how can you become more efficient, more effective? What are those process improvements? Where can you leverage technology to make your organization a better business partner? Then once you've captured those points, going back to the first question we had; what is that roadmap? What is that plan to then start looking at newer capabilities and how you're going to drive Finance to become that world-class organization so that you routinely are reducing your days sales outstanding? You're reducing the amount of time spent on your reporting packages every month.
It's this transformational journey, really, that needs to be put in place. I think there's very easy places to start, which is just looking at what you have today already and what you can improve upon without a large investment. Then of course, make those improvements, and then put a clear roadmap in place to march forward. Usually, that does take some investment and commitment, but in becoming world-class, that's what it's all about.
Donna Papacosta: Frank, that's a great place to wrap this up, this conversation with you, Samuel, and Mary. I thank you so much for sharing your insights today. I think you've given people a lot to think about.
Mary Driscoll: This was fun. Thank you, Donna. Thanks ,everybody.
Samuel Dergel: Very much enjoyed it. Thank you.
Donna Papacosta: Thanks to our guests for today: Samuel Dergel, Mary Driscoll and Frank Ciannella. Until next time, this is Donna Papacosta for the IXN Thought Leadership Podcast Series. Be sure to look for the podcast on iTunes.


The first time I played Nintendo's Mario Tennis, it was on the now-obsolete Virtual Boy. With its crude 32-bit high resolution and ruby red LED graphics, one extended rally was enough to send me away with a severe case of motion-sickness. Mario and pals have come a long way. And 64-bit color is only the beginning.
Developed by Camelot, the same team that created the ultrafun Mario Golf, Nintendo's latest foray into country-club sports for the N64 is destined to become a classic.
With characters plucked from the Mario universe - Mario, Donkey Kong, Yoshi, and Princess Peach, among others - you can play either singles or doubles, and compete against as many as three players in the Star Cup Tournament or in alternate play modes. The game's lush 3-D arenas, stunning animations, and true-to-life tournament play make it one of the most realistic simulations of a tennis match I've ever seen. In fact, Mario Tennis is probably the best tennis videogame ever.
Mario Tennis : $59.95. Nintendo: www.nintendo.com.


Dave and Ann are co-founders and teaching pastors at Kensington Community Church, a national, multi-campus church that hosts more than 14,000 attendees every weekend. For the past twenty-five years, they have been featured speakers at Family Life's Weekend to Remember®, and have also hosted their own marriage conferences across the country.
They live in the Detroit area, where Dave has served as the Detroit Lions Chaplain for thirty-three years. They have three grown sons, CJ, Austin, and Cody, three daughters-in-law, and two grandchildren.