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At least 21 dead after train accident in India

Wednesday, October 21, 2009

Two passenger trains collided in India early on Wednesday, killing at least 21 people and injuring more than twenty others, reports have said. The accident occurred at around 05.30 local time (00.00 UTC), when a passenger train collided with another train which was waiting at a red signal near the northern city of Agra.

Both the trains were in the final leg of their journey at the time of the collision. They were heading to the capital, New Delhi, which is about 200 kilometers north of the accident site.

Passengers said that they were sleeping when they felt a heavy jolt. One eyewitness told television crews that people on the upper berths of the train came tumbling down due to the impact: “We felt a massive jolt. People sleeping on upper berths fell to the floor.”

“There was a loud bang and we were suddenly thrown out of our seats. There was panic everywhere,” another passenger recounted.

A northern railway spokesman, R. D. Vajpayee, told the Voice of America news agency that the rear coach of the stationary train bore the brunt of the collision’s impact. “We had to rescue, take out the passengers which were trapped in the last coach. And, gas cutters were used, and we had called the army also. They had assisted us and, within a few hours, we had completed with rescue operations.”

An unnamed eyewitness told the CNN-IBN news agency that “there are many people who are injured and many people who are dead. A lot of people fell onto the tracks because of the impact of the collision.”

Railway officials said they are not certain what caused the accident, but one of the trains may have overlooked a signal to stop. An inquiry into the incident has been ordered.

Trains are the most popular mode of long-distance travel in India. India operates one of the most extensive and busiest rail networks in the world; 9,000 passenger trains run every day, carrying more than eighty million people daily across the country. There are about 300 rail accidents in the country every year, prompting calls for improving safety standards on the rail network. Earlier this month, one person was killed when a train derailed. In February, another train accident in eastern India claimed sixteen lives.

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It is generally used for treating metal poisoning. It has the ability to connect heavy metals all together & remove them out from the body. Moreover, it gets connected with calcium (Ca) which is helpful in the plaque formation in the blood vessels. This therapy can be done in two special methods. These methods are intravenous & oral chelation therapy. In oral therapy, a mixture of chelation agents is consumed orally. Moreover, it does the similar task to intravenous therapy. Oral chelation is considered to be not as efficient as the intravenous therapy, because it hardly has an effect on the plaques in the blood capillaries. Oral therapy needs a great amount of water consumption. For doing oral therapy, chelating agents are presented in the shape of pills. In the intravenous therapy, a pine needle is inserted into the blood vessel. This is done to insert the Ethylene Diamine tetra acetic acid into the blood vessels. Patients need a number of gatherings of therapy in the chelation healing. Manufactured products for oral chelation are obtainable in the variety of suppositories, powders & sprays also. Moreover, chelation vitamins are presented in the marketplace that includes minerals as well as vitamin C also. These are consumed with chelation products. Some of the components used in the chelation products are vitamin E, B, C, calcium, Folic Acid, Potassium, Magnesium, Ginko Biloba, Zinc, Selenium & Ethylene Diamine tetra acetic acid. There are several advantages of chelation therapy. It includes reduced calcium (Ca) assimilation, reduced blood clotting, lessened free ethnic activity in the blood & maintains usual cholesterol level in the body. All these advantages are linked with atherosclerosis. However, chelating agents are mainly used for curing metal poisoning. The metals consist of lead & mercury. In the cases of metal poisonings, chelating stuff works as a detoxifying agent. Chelation therapy is liked to autism as well. In the situation of autism, it eliminates mercury from the head. Patients of cancer, fatigue, gastrointestinal problems & depression are also recommended for having chelation therapy. In addition, it is said to be used for skin enhancement. The chelation therapy is considered to be not free from some bad effects. Some probable bad effects comprise of bone marrow depression, shock, low blood pressure, kidney toxicity & too much calcium elimination. Some of the healings chelation agents are accepted by the FDA also.

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Ballarat candidates debate climate at election forum

Sunday, May 8, 2022

Ballarat, Australia — In the lead-up to the upcoming Australian federal election, four candidates for the Division of Ballarat met last Sunday at the Ballarat Tech School in a climate-centred forum organised by local group Ballarat Renewable Energy and Zero Emissions (BREAZE).

In attendance were sitting Labor member Catherine King, Greens candidate and former mayor John Barnes, Australian Federation Party candidate Kerryn Sedgman, and independent candidate Alex Graham. Local Liberal and Liberal Democrats candidates gave apologies in place of attendance.

The event was preceded by a climate action rally outside the Ballarat Civics Hall and the Ballarat Town Hall, which featured speeches from both representatives of BREAZE, the Ballarat branch of Extinction Rebellion, Environment Victoria, the Public Transport Users Association, and the Ballarat Trades Hall.

The forum began with each candidate being given three minutes to summarise their policies on climate before questions were taken from members of the public. John Barnes, the Greens candidate, began by claiming “the Greens have the most ambitious program of any of the parties on addressing climate change”, and said if the Greens were in the balance of power in the coming election, they would work to push Labor towards the “reforming zeal of past generations”, invoking former Labor Prime Minister Gough Whitlam. Barnes stated the Greens have a target of 75% emissions reduction by 2030, by which time they would also end the mining, burning, and export of coal in Australia.

Independent candidate Alex Graham began his speech by saying he was “passionate about our environment” and claimed to have “absolutely, without question, the best policy”, explaining the focus of his candidacy was to introduce a referendum that would allow the Australian government to “write its own money supply into existence”. Graham said this policy would deliver “money beyond the pale to totally restore our environment”.

Incumbent MP Catherine King said that in her twenty years as an MP, the Australian Parliament had been unable to deal with the climate issue. She referenced previous attempts by the last Labor government to legislate policies to tackle climate change, such as the Carbon Pollution Reduction Scheme (CPRS), but stated these efforts were “completely and utterly dismantled” after the 2013 election.

King referred to the Powering Australia policy announced in December 2021 by Labor energy and climate spokesperson Chris Bowen, stating the policy had been supported by the Business Council of Australia (BCA), National Farmers’ Federation (NFF) and “some” environmental groups. King stated the policy included a commitment to 43% emissions reduction by 2030, net zero carbon emissions by 2050, and it would overall “grow jobs, increase renewable energy, and bring emissions down”.

Kerryn Sedgman of the Australian Federation Party promised to centre the opinions of views of the community, and read from the Federation policy on climate directly, saying “carbon is not the enemy. Toxic pesticides are the true enemy.” Sedgman claimed pesticides were the primary source of nitrous oxide (N?O) released, and that N?O was “300 times worse than carbon”.

After the candidates concluded with their opening summaries, members of the public were open to ask questions. The first question asked candidates what their first two priorities were for climate action. Barnes said the Greens’ top priority was “prompt action”, and they would also focus on transforming the nation’s economy to “a new way — a new sustainable way — of making our living in the world”. Graham stated if Australia had a limitless supply of money, there would not be a climate change issue and Australia would become a model for the world. He said his two priorities would be creating more money and introducing newer technologies.

King said her first priority would be getting more renewables into the grid and generally increasing the amount of renewables, and also added a third priority, saying that as Minister for Transport and Infrastructure in a Labor government, she would add a climate section to the department and work to create a network of electric vehicle charging stations. Sedgman stated “there’s more than two top priorities”, but remarked that soil regeneration was a key part of carbon sequestration, and called for a more immediate approach to deal with climate through education and community hubs.

The event was then disturbed slightly by a person asking about a supposed “ninety-year suppression order suppressing the names of twenty-eight VIP alleged paedophiles”, who was asked to leave by organisers for disrupting the event. King labeled the belief a “QAnon conspiracy theory”.

After this, the topic shifted to the proposed Western Victorian Transmission Network, a proposed overhead transmission line from Bulgana to Sydenham. Graham said his proposed referendum, if successful, could lead to the federal government subsidising a plan to put the transmission line underground beneath the Western Highway, emphasising we shouldn’t “let money interfere with saving this planet”. King noted the location of a proposed transfer station was “really problematic”, but stated the issue lay more with the regulatory process, and Labor would work with state and territory governments to reform this process.

Sedgman admitted she was not fully aware of some of the background King had bought up, and she would like to speak to those affected personally. Barnes said the consultation of AusNet, who propose building the transmission line, had not been good, and hopes an extended time granted for the environmental impact statement will allow all people affected to be properly heard. Barnes also stated AusNet had claimed diverting the line underground would cost thirteen times more than the overhead alternative, while a Shire of Moorabool study showed it would only cost five times more.

One questioner asked about what the candidates would do to investigate the possibility of direct air capture. Barnes remarked “the best way to sequester carbon is not to release it in the first place”, and said the mechanical removal of carbon dioxide from the atmosphere was “probably a pipe dream”. Graham quipped he was “prepared to ask my friend if he could do it, and I’m sure he could.” King argued the technology was “a fair way off yet”, but noted A$3 billion was reserved in Labor’s Powering Australia plan for new technologies to reduce emissions. Sedgman stressed the importance of reducing the “extraordinary rate” at which deforestation occurs.

Candidates were then asked if they would commit to no new coal and gas infrastructure. King confirmed a moratorium on new coal and gas was not part of Labor policy, but they were not interested in investing taxpayer funds towards them, contrasting it with what she said was the current government’s approach to projects such as the Collinsville Power Station. Graham said, as someone who had previously worked in the industry, he would “close down every coal-fired power station as soon as it was possible” and disallow the construction of new coal-fired power stations. Graham also pledged to close down coal mines and ban fracking.

Barnes stated the Greens take the advice of the International Energy Agency seriously, and would not allow any new coal, gas, or oil projects, as well as closing down coal-fired power stations by 2030, to be replaced by renewable energy. Barnes emphasised the need to lower emissions before 1.5 °C of global warming was reached.

One questioner asked candidates what they would do in the event of two scenarios after the coming election — one being that Labor had a clear majority, the other that the Greens held the balance of power. King stated the “beauty of power in Australia” was it didn’t require any legislation. However, she said Labor would still attempt to legislate targets of 43% emissions reduction and net zero carbon emissions by 2050. Barnes reiterated the Greens in the balance of power would push Labor to be more ambitious, and that while compromise would be needed in a hung parliament, the Greens would “play hardball” on addressing the climate.

Candidates were then asked about a proposal from Beyond Zero Emissions to turn northern Australia into the “battery of Asia”. Barnes stated Australia could become a “energy superpower”, and good government policy could have the market “with us” on this issue. King declared over 600,000 jobs could be realised under Labor’s Powering Australia plan, and concurred in saying Australia should be a renewable energy superpower and exporting technology to the world. She highlighted the need for a government that “believes in climate change, believes that we have to do something about it”, and restated that Labor’s plan was endorsed by the BCA and NFF.

The final question asked how those in coal communities such as the Hunter Valley could be helped to deal with the potential loss of jobs with a transition to renewable energy. Graham responded by calling for a “basic, living universal wage to all people”, while Sedgman asked who was eligible to have these jobs in the first place “due to the current mandate conditions”. King said the demand for fossil fuels was running out, with trading partners setting targets of net zero emissions by 2050. She underlined the “really good jobs in renewables”, and emphasised the need to start now in training people for new, good-paying renewable jobs, as otherwise these workers wouldn’t get jobs again.

Barnes stated the Greens had announced A$19 billion over ten years with the aim of transitioning communities affected by a move away from fossil fuels, they would aim for renewables running the power system by 2030, and they would run retraining programs and maintain existing incomes for “up to a decade” if workers cannot find “equally lucrative” jobs. Barnes emphasised the need to not vilify those working in mining communities, and a plan must be in place for these communities to maintain their dignity.

The forum concluded with representatives from Environment Victoria in the local area invited to present copies of an open letter calling for “faster and fairer climate action”, and which was signed by 125 people. Among other things, the letter called for a replacement of “coal, oil and gas with clean energy”, “a national plan to slash climate pollution this decade with strong targets that, at a minimum, match our trading partners”, and an accelerated rollout of renewable energy projects with the aim of creating “a healthy, prosperous economy while ceasing new energy generating projects from fossil fuel sources”.

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Eleventh Docudays UA concludes

Monday, March 31, 2014

The Eleventh International Human Rights Documentary Film Festival Docudays UA, in Kyiv, Ukraine, ended on Friday.

The Awards Ceremony was held in the Red Hall of the Kyiv Cinema House. There were 36 documentary films competing for prizes in three festival programs: DOCU/Short, DOCU/Right, DOCU/Life. There were also special prizes from Students’ Jury, Audience Award, and the Andriy Matrosov Award from Docudays UA Organizing Committee.

The special guest of the Awards Ceremony was a symbol of the festival — Nikita Mikhalko. He is featured on the official posters of the festival. Nikita was on Maidan Nezalezhnosti on February 19, in the morning. The picture of him was chosen by the organizers as the “image that would deliver the spirit of our [Docudays UA] festival to the best of its possible might”. The piece of movie where he is taking tangerines from a woman that morning has become the official trailer of the festival. The episode is featured in the opening film of the festival Euromaidan: Rough Cut. Thus Nikita and his burning glasses have become the symbols of the festival. The organizers decided to find out who the symbol of the festival was, and if he was alive. They have started looking for him and luckily, they were able to ask him to come as a special guest of the Awards Ceremony. Nikita had the opportunity to say on the microphone, “Slava Ukraini” (Glory to Ukraine), and have the whole hall hollering back at him, “Heroiam Slava” (Glory to the Heroes).

The Eleventh Docudays UA Winners are (in the order of awarding):

Audience Award

The Audience Award went to Joanna, directed by Aneta Kopacz, Poland, 2013.

Student’s Jury Award

The Students’ Jury Award went to Tucker and the Fox, directed by Arash Lahooti, Iran, 2013, awarded for “an optimistic story about a life-long passion”.

DOCU/Short

Joanna, directed by Aneta Kopacz, Poland, 2013, received special mention. The jury chose it for “filmmaker’s ability to be both intimate and discreet”

Mom, directed by Lidia Sheinina, Russia, 2013, received special mention for “ability of the filmmaker to find in the closed world of one apartment ‘things that quicken the heart'”.

The main prize went to Liza, Go Home!, directed by Oksana Buraja, Lithuania, Estonia, 2012. The film was awarded for “filmmaker’s poetic sensibility and respect for other humans’ secrets”.

Andrei Zagdansky, a Ukrainian-American, was awarding. The other two members of the jury were Victoria Belopolskaya of Russia, and Stéphanie Lamorré of France.

DOCU/Right

No Fire Zone: The Killing Fields of Sri Lanka, directed by Callum Macrae, UK, 2013, received special mention. The film was awarded for “the powerful use of video advocacy in global awareness-raising and opinion-shaping regarding the mass murders of civilians belonging to a Tamil minority in Sri Lanka”.

Captain and His Pirate, directed by Andy Wolff, Belgium, Germany, 2012, received special mention for “exceptional courage of the film crew and an outstanding presentation of international piracy phenomenon as presented by a victim and his prison guard”.

The main prize went to Mother’s Dream, directed by Valerie Gudenus, Switzerland, 2013. The jury awarded the film for “a highly sensitive, empathic, and artistic presentation of a controversial and socially resonant human rights problem, affecting the fates of women and children globally”.

Natalka Zubar of Ukraine announced the winners. The other two members of the jury were Andrzej Poczobut of Belarus, and Oksana Sarkisova of Hungary.

DOCU/Life

Crepuscule, directed by Valentyn Vasyanovych, Ukraine, 2014, received special mention. The film was awarded for “a visually and emotionally superior depiction of human resilience, sensibility, and interdependence”.

Night Labor, directed by David Redmon and Ashley Sabin, USA, Canada, 2013, received special mention for “a provocative, atypical, allegorical description of industrial work and personal freedom”.

The main prize went to The Last Limousine, directed by Daria Khlestkina, Russia, 2014, awarded for “a dignified, compassionate portrayal of state-factory workers lost in transition, but not in humanity”. The jury mentioned the film was perfectly casted.

The whole jury was present: Boris Miti? of Serbia, Chris McDonald of Canada, and Simone Baumann of Germany.

Andriy Matrosov Award from the Docudays UA Organizing Committee

The Andrey Matrosove Award went to A Diary of a Journey, directed by Piotr Stasik, Poland, 2013.

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People are gathering. Image: Antanana.

A queue is forming. Image: Antanana.

The Red Hall of the Kyiv Cinema House. Image: Antanana.
The hosts of the event are the journalists Andrii Saichuk and Nataliia Humeniuk. Image: Antanana.
Nataliia Humeniuk, translator and photographer. Image: Antanana.
Nikita Mikhalko is featured on the festival poster and trailer. Image: Antanana.
The festival gift shop team is giving the Audience Award. Image: Antanana.
The film Joanna (director Aneta Kopacz, Poland, 2013) is awarded. Image: Antanana.
The representative of Aneta Kopacz is taking the prize. Image: Antanana.
The Students’ Jury: Viktor Kylymar, Oleksandr Shkrabak, Halia Vasylenko, Petro Vyalkov, Tetyana Chesalova. Image: Antanana.
Tucker and the Fox (director Arash Lahooti, Iran, 2013) is awarded. Image: Antanana.
The googles would help him to film even more. Image: Antanana.
The Festival diploma. Image: Antanana.
The cobblestone from Maidan Nezalezhnosti is the main festival trophy. Image: Antanana.
The trophy goes to Iran. Image: Antanana.
Andrei Zagdansky (Ukraine) announces the winners for DOCU/Short. Image: Antanana.
The first special mention: Joanna (Aneta Kopacz, Poland, 2013). Image: Antanana.
The representative of the director. Image: Antanana.
The 2nd special mention: Mom (director Lidia Sheinina, Russia, 2013). Image: Antanana.
Main prize: Liza, Go Home! (director Oksana Buraja, Lithuania, Estonia, 2012). Image: Antanana.
The journalist, director Natalka Zubar. Image: Antanana.
Special mention: No Fire Zone: The Killing Fields of Sri Lanka (director Callum Macrae, UK, 2013) Anthem of Ukraine. Image: Antanana.
Special mention: Captain and His Pirate (director Andy Wolff, Belgium, Germany, 2012). Image: Antanana.
Main prize: Mother’s Dream (director Valerie Gudenus, Switzerland, 2013). Image: Antanana.
Ambassador of Switzerland to Ukraine Christian Schoenenberger is taking the prize. Image: Antanana.
Chris McDonald (Canada), Simone Baumann (Germany). Image: Antanana.
Special mention: Crepuscule (director Valentyn Vasyanovych, Ukraine, 2014). Image: Antanana.
Boris Miti? (Serbia), Simone Baumann. Image: Antanana.
Special mention: Night Labor (directors David Redmon and Ashley Sabin, USA, Canada, 2013). Image: Antanana.
Main prize: The Last Limousine (director Daria Khlestkina, Russia, 2014). Image: Antanana.
The Last Limousine. Image: Antanana.
Daria Khlestkina. Image: Antanana.
The cobblestone from Maidan Nezalezhnosti is taken to Moscow. Image: Antanana.
Andriy Matrosov Award from the Organizing Committee. Image: Antanana.
A Diary of a Journey (director Piotr Stasik, Poland, 2013) is awarded. Image: Antanana.

After the ceremony The Last Limousine, the winning film of DOCU/Life program, was screened.

The festival was first held in 2003, called at that time Docudays on Human Rights. In 2006 the festival was accepted as part of the international Human Rights Film Network at the International Documentary Film Festival Amsterdam. It is usually held during the last week of March.

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‘Electra’-fying competition faces ‘Fockers’

Friday, January 14, 2005

U.S. and Canada — North American movie box offices were dominated by Universal pictures last weekend as two of its films, a comedy, Meet the Fockers, and a horror flick, White Noise, together raked in a combined $52.6 million, more than half the $98.3 all films made over the Jan. 7 weekend, according to film tracking firm Box Office Mojo.

But Universal’s dominance of the North American box office receipts is in danger as 20th Century Fox, Paramount, Warner Brothers and Sony all have films debuting in wide release Friday.

After a two-week drought of new releases with Noise the only debut, the Jan. 14 weekend is relatively crowded as three new films bow and one Oscar-buzz movie expands into wide release.

  • Elektra (PG-13) [1:37] Among the new entries is the Jennifer Garner star vehicle Elektra a semi-sequel to 2003’s comic-book based Daredevil where Garner reprise a role of anti-hero. Elektra bows in 3,204 theatres.
  • Coach Carter (PG-13) [2:14]: Paramount pictures releases the 134-minute metaphor heavy Coach Carter, a production of MTV Pictures, featuring Samuel L. Jackson in an inspirational inner-city high school sports movie. Coach Carter will debut in 2,524 U.S. and Canadian movie houses.
  • Racing Stripes (PG) [1:24]: Warner Bros. also enters the debut fray with its live-action talking animal family movie, Racing Stripes, featuring the voices from such a diverse cast as Snoop Dogg, Mandy Moore and Dustin Hoffman. Racing Stripes starts its run with 3,185 venues.
  • House of Flying Daggers (PG-13) [1:59]: Sony Pictures Classics is expanding its wire fu Chinese war epic, House of Flying Daggers. The film has made it to several critics best-of-the-year lists and is considered a front runner for Academy Award nominations in several technical categories.
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Click Here For More Specific Information On:

Preparing Bu_ine__ Acc_unts Using The Accru_l Account_ng M_th_d

by

Kenton Casimaty

A__rual accounting is pr_paring the business accounts using the accrual _ccounting concept, wh__h i_ one _f the fundam_ntal accounting principl_s. The object_ve b_hind a__rual account_ng i_ _mat_hing_, wh__h _s b_sic_lly ensuring that all r_v_nu__ and _ll ex_enditures are recorded _n th_ accounting per_od to wh_ch th_y rel_te, i.e. t_ the a__ounting peri_d in wh_ch the revenue was e_rned _r the expense incurred. It d_esn_t matter _f th_ revenue wa_n_t a_tuall_ re_eived _n th_ account_ng _eriod, n_r doe_ it matter if the _xp_ns_ w__n_t actually p_id _n th_ a__ounting p_riod, the import_nt th_ng is to ensure the transaction is compl_t_ly and _ccur_tely recorded.

Accrued _x__ns_s and _re_ayments are the mo_t __mm_n accounting adjustments to make sur_ the accounts _dh_r_ to a__rual accounting requ_rements, and the_e adjustments are be_t expla_ned b_ way of an example. Let_s suppose a bus_ness has a D___mb_r accounting period end. In the M_rch _ft_r the accounting _eriod end the bu_ine__ rece_ves a wat_r bill for $300, wh__h c_vers December, Januar_ and February. S_n_e part _f the w_ter b_ll relates to _ur period end the ___ru_l account_ng principles state we n__d to include a proport_on _f the w_t_r bill _n our accounts. If w_ do not have a precise amount the _nl_ wa_ we can qu_ntify the _x__ns_ is to equally apport_on it, therefore _n th_s scenari_ w_ w_ll include a $100 accrued expense ($300 x 1/3) by debiting th_ w_t_r rate_ account in th_ profit _nd loss _ccount and cr_diting the accruals account in the balan_e sheet.

There are many different t_pes _f expenses that will straddle two accounting _eriods, _ll of which _r_ treated _n this way und_r th_ accrual accounting principle_. In additi_n to expenses that str_ddle two account_ng p_riods it i_ n_t uncommon to receive suppli_r purchas_ invoices late. Y_u may make many purch_ses during the per_od t_ the _nd of De_ember, i.e. b_for_ the end of the accounting period, but the supplier m__ not actually issue the _nvo_ce until after the accounting period end. Even th_ugh the _nvo_ces _re received and settled _fter th_ end of th_ accounting period the expen_e still rel_tes t_ the accounting period end and under th_ a__rual acc_unting principles th_ expense n__d_ t_ be r_cord_d in our _ccounting period end. In an_ther _xam_l_ we w_ll assume the same December accounting period _nd, as abov_. The business r_nt_ _ut a property for $12,000 per annum, which i_ paid quarterly in advance _n February, May, Augu_t _nd November. The payment in November covers November, December _nd January, which i_ after _ur accounting _eriod end. To r_cord th_ entire $3,000 payment w_uld not be _n acc_rdance with a__rual account_ng principles _ince th_ expense for J_nu_ry relates to the next _ccounting per_od. In th__ sc_nario we have a pr_paym_nt (i.e. a p_yment _n advan_e) and, under the accrual

[youtube]http://www.youtube.com/watch?v=j71Kmxv7smk[/youtube]

accounting

principl_s, we need to

recognise

th__ fact. Th_ am_unt _f the _re_ayment _s $1,000 ($3,000 x 1/3) and is po_ted to the general l_dg_r b_ d_biting th_ prep_yments account on the balance sh__t _nd crediting the r_nt expen_e in th_ _r_fit and l___ a__ount.

Und_r the accrual accounting concepts th_r_ m__ be other types of _match_ng_ adju_tment_ su_h as pr_viding for deferred and accru_d _ncome. Deferred income i_ incom_ relat_ng to the next accounting peri_d but is re_eived _n the current accounting period, _._. the customer pays in _dv_nc_ or u_fr_nt. Under th_ accrual acc_unting prin_iples we need t_ d_bit th_ _ncome acc_unt _n the profit _nd loss account and _red_t the deferred incom_ account in the balance sheet. Accrued income i_ income that r_l_t_s t_ th_ current _eriod that is not rece_ved until the following account_ng period. Under the _ccru_l accounting pr_nc_ples we have to adjust f_r th__ by d_biting the accru_d income a__ount _n the balance sheet and crediting the sales a___unt in the _rofit and loss a__ount.

Once the current accounting _eriod has been finalised and th_ general ledger account_ closed down, th_ _ccru_l account_ng _on_ept requires us to r_v_r__ the adjustments, hence matching them to the _orre_t a__ounting period. All sets of a__ounts and financial _tatement_ _r_ required to be prepared using th_ accrual account_ng conce_t. It do_sn_t m_tt_r whether the accounts are for a s_l_ trad_, a partnership, a limited l__b_l_ty partnership, a limit_d l__b_l_ty compan_ or a publ_c company all statutor_ and published account_ h_v_ t_ be _re__red using accrual accounting. A__ounts that _r_ produced for internal _ur_oses, su_h _s for manag_m_nt reporting, do not have to b_ pr_par_d us_ng accrual accounting but in the real world even int_rnal manag_m_nt accounts that are onl_ go_ng to be used b_ the bus_ness owners ar_ prepared using a__rual accounting principles. Accrual account_ng __ the standardised _nd accepted meth_d _nd that is what all organisations us_. M_ny people f_nd th_ accrual accounting c_ncept difficult t_ grasp at f_r_t, but if y_u take a _tep back and th_nk about _t _ccru_l a__ounting __ logical and _t will soon f_ll in to place.

Pre_aring accounts and fin_nci_l statements using the a__rual accounting concepts _s not difficult, however _t w_ll require a bit of thought. In th_ real world it _s the a__rual_ accounting concept th_t _revent_ accounts and fin_nci_l _t_tement_ being prepared th_ day _ft_r the end _f the a__ounting period. B_for_ the _ccounting period l_dg_r_ c_n be _losed and th_ accounts pr_par_d you need t_ en_ure th_t all invoic_s relating t_ th_ peri_d _nd have been received. Many suppliers take two to three w__k_ to ___ue purchase invoic_s, s_ if the business acquired good_ _nd services close to the year _nd the _urchase invoice w_n_t be received until the m_ddle to th_ end of January, th_r_for_ the l_dg_r_ cannot be cl_sed d_wn unt_l the end of the first month immediatel_ _fter the acc_unting p_riod end.

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Iraqi restaurant hit by suicide bomber

Thursday, December 11, 2008

A suicide bombing in Iraq has killed at least 55 people and injured at least 120 more, according to local police.The suicide bomber struck at a restaurant located about 2 miles north of the ethnically mixed city of Kirkuk on Thursday morning. The Abdullah restaurant, where the explosion took place, is popular among Kurdish officials. The attack comes on the Muslim religious holiday Eid al-Adha, known in English as the “Festival of Sacrifice”.

At the time the restaurant was struck, it was full of families marking the final day of Eid. Five women and three children were among the dead.

Kirkuk is the scene of ongoing ethnic tensions, although the reasons for this attack in particular are currently unknown.

Salam Abdullah, 45, was one of the people in the restaurant at the time of the attack. “I held my wife and led her outside the place. As we were leaving, I saw dead bodies soaked with blood and huge destruction,” he stated, commenting on his experiences. “We waited outside the restaurant for some minutes. Then an ambulance took us to the hospital.”

Awad al-Jubouri, who was injured in the incident, condemned the bombers. “I do not know how a group like al-Qaida claiming to be Islamic plans to attack and kill people on sacred days like Eid. We were only meeting to discuss our problems with the Kurds and trying to impose peace among Muslims in Kirkuk.” Jubouri is a tribal leader, who was attending a lunch that was intended to precede a meeting discussing was to lessen tensions between local communities.

Last July, an affiliated restaurant of the same name was the site of a suicide bombing which claimed the lives of six and wounded twenty five.

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May

14

Priests jailed for $8.6 million theft

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Priests jailed for $8.6 million theft
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Wednesday, March 25, 2009

Two Roman Catholic Church priests in the United States, were sentenced to prison for theft. They were convicted of stealing over US$8 million from St. Vincent Ferrer Catholic Church in Delray Beach, Florida.

Retired Monsignor John A. Skehan and Reverend Francis B. Guinan were accused in 2006 of misappropriation of funds from the church collection plates and church bequests.

Judge Jeffrey Colbath handed down the sentence on Skehan who received 14 months in prison followed by seven years on probation. He plead guilty in January 2009 to grand theft of over $100,000. The defense, prosecutors and Diocese of Palm Beach had requested probation for Skehan, who is 81 years old. Skehan has paid back $750,000.

“The court finds the defendant is not merely sorry because he got caught, but is truly shameful, embarrassed and remorseful,” Judge Jeffrey Colbath said. “The crime of the defendant was pure greed unmasked. There was not a shred of moral necessity to excuse the defendant’s crime.”

Circuit Judge Krista Marx sentenced Guinan who received four years in prison and was found guilty of theft of just under $100,000.

“No matter how many good works you have performed in your many years as a priest, your legacy will always be one of thievery and deceit,” Judge Krista Marx said.Skehan had invested in a Co. Clare cottage, a Co. Kilkeeny pub, and two penthouse condominiums. As well as real estate he had purchased a collection of gold coins worth around $300,000. Both priests had embarked on gambling holidays and real estate ventures.

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May

13

UK company “seriously considering” GPS tracking devices in school uniforms

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UK company “seriously considering” GPS tracking devices in school uniforms
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Saturday, August 25, 2007

The leading supplier of school uniforms in the United Kingdom, Lancashire-based manufacturer Trutex, has announced it is “seriously considering” including GPS tracking devices in future ranges of its uniform products after conducting an online survey of both parents and children.

“As a direct result of the survey, we are now seriously considering incorporating a [tracking] device into future ranges” said Trutex marketing director Clare Rix.

The survey questioned 809 parents and 444 children aged nine to 16. It showed that 44% of parents were worried about the safety of pre-teen children, and 59% wanted tracking devices installed in school apparel. 39% of children aged nine to 12 were prepared to wear clothing with tracking devices in them, while teenagers were notably less enthusiastic and more wary of what Trutex has admitted they see as a “big brother” concept.

However, Trutex has claimed the tracking devices would bring about worthwhile benefits, including being a valuable resource for parents who wanted to keep a close eye on where their children were at all times.

“As well as being a safety net for parents, there could be real benefits for schools who could keep a closer track on the whereabouts of their pupils, potentially reducing truancy levels” says Rix.

Each year, Trutex supplies 1 million blouses, 1.1 million shirts, 250,000 pairs of trousers, 20,000 blazers, 60,000 skirts and 110,000 pieces of knitwear to the UK.

It is not the first company to manufacture school uniforms with a central focus on child safety; last week Essex firm BladeRunner revealed it was selling stab-proof school blazers to parents concerned about violence against their children. The blazers were outfitted with Kevlar, a synthetic fibre used in body armour. It has already received orders internationally, including Australia.

If the Trutex tracking devices go ahead, it is unclear where in the uniform they will be located.

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May

11

Holiday Calls Made Easier With A Business Answering Services

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Submitted by: Stephanie Dsouza

Holidays are a time of giving. And buying. Thanksgiving, Hanukkah, and Christmas all of these can be very lucrative for business owners, providing they’re equipped to handle the influx of calls quickly and efficiently. If a call isn’t answered, the business is likely to lose a sale or even a repeat customer. That’s why it’s a practical solution to contract a business answering phone service.

Many businesses are hesitant to contract with call center customer service agencies, fearing they won’t be able to offer customers knowledgeable assistance specific to their company, but this need not be the case. In truth, a good call center customer service agency does far more than simply answer calls. They will thoroughly train their representatives to be knowledgeable regarding your company’s services and products, and can provide important company details. Even if you or your employees are unavailable, you can rest assured that your business is being taken care of in a professional manner.

Another related benefit is that by hiring a business answering phone service, business owners can then give their employees time off from work during holidays. Like anybody else, your employees what to spend Thanksgiving, Hanukkah, and Christmas with their families and loved ones. Making them work during the holidays only creates disgruntled workers. Conversely, giving them holidays off fosters good will, and studies show that a content employee is a productive employee.

[youtube]http://www.youtube.com/watch?v=oPpzJAzdpTU[/youtube]

The issue may be that even though a business is up and running, the sheer volume of calls during holidays can cause long waits or even unanswered calls. More people are making purchases, placing orders, making reservations, and all of that can mean more money coming into your business. This is an important source of revenue, and missing out on it can have a devastating effect on a businesses bottom line. That makes it even more important to contract with a call center customer service agency that can handle the overflow and effectively deal with a customer’s orders or concerns. A professional live operator can provide a positive customer experience and rack up additional sales.

A further benefit is calls can be answered 24/7. A business that offers customer service around the clock will obviously have a benefit over businesses that do not. Think of how you feel when you are put on hold for a long period of time, or if you call and find that a business isn’t open and you’ll have to call back tomorrow during normal business hours. It’s something that customers don’t forget. Is that really the feeling you want your customers to have? Even worse, if it’s a potential customer, they might just move on the next business on their list. A business answering phone service will help make sure that the buck literally stops with you.

If you’re worried about what a call center customer service agency will cost, keep in mind that many phone services will create custom plans to fit your specific needs. Prices can be tailored to how many products you choose or even the number of calls you receive, so you pay for only the service you get. Think of it as an ala carte menu; by choosing only the items you require or feel you can afford, you can keep the cost within your budget. But most of all, never forget the many benefits both tangible (money) and intangible (customer good will) you will get in return.

About the Author: Stephanie Dsouza is a freelance writer and used the

Anser.com

website to get the information for this article. Anser is an award winning call center offering many business phone answering services for companies both large and small. For more information , visit their website at

anser.com

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