title: Linezolid

text: Linezolid is considered bacteriostatic against most organisms—that is, it stops their growth and reproduction without actually killing them—but has some bactericidal (killing) activity against streptococci. Some authors have noted that, despite its bacteriostatic effect "in vitro", linezolid "behaves" as a bactericidal antibiotic "in vivo" because it inhibits the production of toxins by staphylococci and streptococci. It also has a post-antibiotic effect lasting one to four hours for most bacteria, meaning that bacterial growth is temporarily suppressed even after the drug is discontinued.


title: Linezolid

text: Linezolid has no clinically significant effect on most Gram-negative bacteria. "Pseudomonas" and the Enterobacteriaceae, for instance, are not susceptible. "In vitro", it is active against "Pasteurella multocida", "Fusobacterium", "Moraxella catarrhalis", "Legionella", "Bordetella", and "Elizabethkingia meningoseptica", and moderately active (having a minimum inhibitory concentration for 90% of strains of 8 mg/L) against "Haemophilus influenzae". It has also been used to great effect as a second-line treatment for "Capnocytophaga" infections.


title: Linezolid

text: Linezolid's spectrum of activity against Gram-positive bacteria is similar to that of the glycopeptide antibiotic vancomycin, which has long been the standard for treatment of MRSA infections, and the two drugs are often compared. Other comparable antibiotics include glycopeptide antibiotics such as teicoplanin (trade name Targocid), dalbavancin (Dalvance), and telavancin (Vibativ); quinupristin/dalfopristin (Synercid, a combination of two streptogramins, not active against "E. faecalis"); daptomycin (Cubicin, a lipopeptide); and ceftobiprole (Zevtera, a 5th-generation cephalosporin). Linezolid is the only one that can be taken by mouth for the treatment of systemic infections. In the future, oritavancin and iclaprim may be useful oral alternatives to linezolid—both are in the early stages of clinical development.


title: Linezolid

text: When used for short periods, linezolid is a relatively safe drug. Common side effects of linezolid use (those occurring in more than 1% of people taking linezolid) include diarrhea (reported by 3–11% of clinical trial participants), headache (1–11%), nausea (3–10%), vomiting (1–4%), rash (2%), constipation (2%), altered taste perception (1–2%), and discoloration of the tongue (0.2–1%). It has also been known to cause thrombocytopenia. Fungal infections such as thrush and vaginal candidiasis may also occur as linezolid suppresses normal bacterial flora and opens a niche for fungi (so-called antibiotic candidiasis). Less common (and potentially more serious) adverse effects include allergic reactions, pancreatitis, and elevated transaminases, which may be a sign of liver damage. Unlike some antibiotics, such as erythromycin and the quinolones, linezolid has no effect on the QT interval, a measure of cardiac electrical conduction. Adverse effects in children are similar to those that occur in adults.


title: Linezolid

text: Like nearly all antibiotics, linezolid has been associated with "Clostridium difficile"-associated diarrhea (CDAD) and pseudomembranous colitis, although the latter is uncommon, occurring in about one in two thousand patients in clinical trials. "C. difficile" appears to be susceptible to linezolid "in vitro", and linezolid was even considered as a possible treatment for CDAD.


title: Linezolid

text: Bone marrow suppression, characterized particularly by thrombocytopenia (low platelet count), may occur during linezolid treatment; it appears to be the only adverse effect that occurs significantly more frequently with linezolid than with glycopeptides or beta-lactams. It is uncommon in patients who receive the drug for 14 days or fewer, but occurs much more frequently in patients who receive longer courses or who have renal failure. A 2004 case report suggested that pyridoxine (a form of vitamin B) could reverse the anemia and thrombocytopenia caused by linezolid, but a later, larger study found no protective effect.


title: Linezolid

text: Long-term use of linezolid has also been associated with chemotherapy-induced peripheral neuropathy, a progressive and enduring often irreversible tingling numbness, intense pain, and hypersensitivity to cold, beginning in the hands and feet and sometimes involving the arms and legs. Chemotherapy drugs associated with CIPN include thalidomide, the epothilones such as ixabepilone, the "vinca" alkaloids vincristine and vinblastine, the taxanes paclitaxel and docetaxel, the proteasome inhibitors such as bortezomib, and the platinum-based drugs cisplatin, oxaliplatin and carboplatin. and optic neuropathy, which is most common after several months of treatment and may also be irreversible. Although the mechanism of injury is still poorly understood, mitochondrial toxicity has been proposed as a cause; linezolid is toxic to mitochondria, probably because of the similarity between mitochondrial and bacterial ribosomes. Lactic acidosis, a potentially life-threatening buildup of lactic acid in the body, may also occur due to mitochondrial toxicity. Because of these long-term effects, the manufacturer recommends weekly complete blood counts during linezolid therapy to monitor for possible bone marrow suppression, and recommends that treatment last no more than 28 days. A more extensive monitoring protocol for early detection of toxicity in seriously ill patients receiving linezolid has been developed and proposed by a team of researchers in Melbourne, Australia. The protocol includes twice-weekly blood tests and liver function tests; measurement of serum lactate levels, for early detection of lactic acidosis; a review of all medications taken by the patient, interrupting the use of those that may interact with linezolid; and periodic eye and neurological exams in patients set to receive linezolid for longer than four weeks.


title: Linezolid

text: The adverse effects of long-term linezolid therapy were first identified during postmarketing surveillance. Bone marrow suppression was not identified during Phase III trials, in which treatment did not exceed 21 days. Although some participants of early trials did experience thrombocytopenia, it was found to be reversible and did not occur significantly more frequently than in controls (participants not taking linezolid). There have also been postmarketing reports of seizures, and, , a single case each of Bell's palsy (paralysis of the facial nerve) and kidney toxicity. Evidence of protein synthesis inhibition in mammalian cells by linezolid has been published.


title: Linezolid

text: Linezolid is a weak, non-selective, reversible monoamine oxidase inhibitor (MAOI), and should not be used concomitantly with other MAOIs, large amounts of tyramine-rich foods (such as pork, aged cheeses, alcoholic beverages, or smoked and pickled foods), or serotonergic drugs. There have been postmarketing reports of serotonin syndrome when linezolid was given with or soon after the discontinuation of serotonergic drugs, particularly selective serotonin reuptake inhibitors (SSRIs) such as paroxetine and sertraline. It may also enhance the blood pressure-increasing effects of sympathomimetic drugs such as pseudoephedrine or phenylpropanolamine. It should also not be given in combination with pethidine (meperidine) under any circumstance due to the risk of serotonin syndrome.


title: Linezolid

text: Linezolid does not inhibit or induce the cytochrome P450 (CYP) system, which is responsible for the metabolism of many commonly used drugs, and therefore does not have any CYP-related interactions.


title: Linezolid

text: Linezolid, like other oxazolidinones, is a bacterial protein synthesis inhibitor and a weak, non-selective, reversible monoamine oxidase inhibitor. As a protein synthesis inhibitor, linezolid stops the growth and reproduction of bacteria by disrupting translation of messenger RNA (mRNA) into proteins in bacterial ribosomes. Linezolid inhibits translation at the first step of protein synthesis, "initiation", unlike most other protein synthesis inhibitors, which inhibit "elongation". It does so by preventing the formation of the initiation complex, composed of the 30S and 50S subunits of the ribosome, tRNA, and mRNA. Linezolid binds to the 23S portion of the 50S subunit (the center of peptidyl transferase activity), close to the binding sites of chloramphenicol, lincomycin, and other antibiotics. Due to this unique mechanism of action, cross-resistance between linezolid and other protein synthesis inhibitors is highly infrequent or nonexistent.


title: Linezolid

text: In 2008, the crystal structure of linezolid bound to the 50S subunit of a ribosome from the archaean "Haloarcula marismortui" was elucidated by a team of scientists from Yale University and deposited in the Protein Data Bank. Another team in 2008 determined the structure of linezolid bound to a 50S subunit of "Deinococcus radiodurans". The authors proposed a refined model for the mechanism of action of oxazolidinones, finding that linezolid occupies the A site of the 50S ribosomal subunit, inducing a conformational change that prevents tRNA from entering the site and ultimately forcing tRNA to separate from the ribosome.


title: Linezolid

text: One of the advantages of linezolid is that it has an absolute oral bioavailability of 100% due to its rapid and complete absorption after oral administration; in other words, the entire dose reaches the bloodstream, as if it had been given intravenously. This means that people receiving intravenous linezolid may be switched to oral linezolid as soon as their condition allows it, whereas comparable antibiotics (such as vancomycin and quinupristin/dalfopristin) can only be given intravenously.


title: Linezolid

text: Taking linezolid with food somewhat slows its absorption, but the area under the curve is not affected.


title: Linezolid

text: Linezolid's plasma protein binding is approximately 31% (range ) and its volume of distribution at steady state averages  liters in healthy adult volunteers. Peak plasma concentrations (C) are reached one to two hours after administration of the drug. Linezolid is readily distributed to all tissues in the body apart from bone matrix and white adipose tissue. Notably, the concentration of linezolid in the epithelial lining fluid (ELF) of the lower respiratory tract is at least equal to, and often higher than, that achieved in serum (some authors have reported bronchial fluid concentrations up to four times higher than serum concentrations), which may account for its efficacy in treating pneumonia. However, a meta-analysis of clinical trials found that linezolid was not superior to vancomycin, which achieves lower concentrations in the ELF. Cerebrospinal fluid (CSF) concentrations vary; peak CSF concentrations are lower than serum ones, due to slow diffusion across the blood–brain barrier, and trough concentrations in the CSF are higher for the same reason. The average half-life is three hours in children, four hours in teenagers, and five hours in adults.


title: Linezolid

text: Linezolid is metabolized in the liver, by oxidation of the morpholine ring, without involvement of the cytochrome P450 system. This metabolic pathway leads to two major inactive metabolites (which each account for around 45% and 10% of an excreted dose at steady state), one minor metabolite, and several trace metabolites, none of which accounts for more than 1% of an excreted dose. Clearance of linezolid varies with age and gender; it is fastest in children (which accounts for the shorter half-life), and appears to be 20% lower in women than in men. There is a strong correlation between linezolid clearance and creatinine clearance.


title: Linezolid

text: At physiological pH (7.4), linezolid exists in an uncharged state. It is moderately water-soluble (approximately 3 mg/mL), with a log"P" of 0.55.


title: Linezolid

text: The oxazolidinone pharmacophore—the chemical "template" essential for antimicrobial activity—consists of a 1,3-oxazolidin-2-one moiety with an aryl group at position 3 and an "S"-methyl group, with another substituent attached to it, at position 5 (the "R"-enantiomers of all oxazolidinones are devoid of antibiotic properties). In addition to this essential core, linezolid also contains several structural characteristics that improve its effectiveness and safety. An acetamide substituent on the 5-methyl group is the best choice in terms of antibacterial efficacy, and is used in all of the more active oxazolidinones developed thus far; in fact, straying too far from an acetamide group at this position makes the drug lose its antimicrobial power, although weak to moderate activity is maintained when some isosteric groups are used. A fluorine atom at the 3′ position practically doubles "in vitro" and "in vivo" activity, and the electron-donating nitrogen atom in the morpholine ring helps maintain high antibiotic potency and an acceptable safety profile.


title: Linezolid

text: The anticoagulant rivaroxaban (Xarelto) bears a striking structural similarity to linezolid; both drugs share the oxazolidinone pharmacophore, differing in only three areas (an extra ketone and chlorothiophene, and missing the fluorine atom). However this similarity appears to carry no clinical significance.


title: Linezolid

text: Linezolid is a completely synthetic drug: it does not occur in nature (unlike erythromycin and many other antibiotics) and was not developed by building upon a naturally occurring skeleton (unlike most beta-lactams, which are semisynthetic). Many approaches are available for oxazolidinone synthesis, and several routes for the synthesis of linezolid have been reported in the chemistry literature. Despite good yields, the original method (developed by Upjohn for pilot plant-scale production of linezolid and eperezolid) is lengthy, requires the use of expensive chemicals—such as palladium on carbon and the highly sensitive reagents methanesulfonyl chloride and "n"-butyllithium—and needs low-temperature conditions. Much of the high cost of linezolid has been attributed to the expense of its synthesis. A somewhat more concise and cost-effective route better suited to large-scale production was patented by Upjohn in 1998.


title: Linezolid

text: Later syntheses have included an "atom-economical" method starting from -mannitol, developed by Indian pharmaceutical company Dr. Reddy's and reported in 1999, and a route starting from ("S")-glyceraldehyde acetonide (prepared from ascorbic acid), developed by a team of researchers from Hunan Normal University in Changsha, Hunan, China. On 25 June 2008, during the 12th Annual Green Chemistry and Engineering Conference in New York, Pfizer reported the development of their "second-generation" synthesis of linezolid: a convergent, green synthesis starting from ("S")-epichlorohydrin, with higher yield and a 56% reduction in total waste.


title: Linezolid

text: Acquired resistance to linezolid was reported as early as 1999, in two patients with severe, multidrug-resistant "Enterococcus faecium" infection who received the drug through a compassionate use program. Linezolid-resistant "Staphylococcus aureus" was first isolated in 2001.


title: Linezolid

text: In the United States, resistance to linezolid has been monitored and tracked since 2004 through a program named LEADER, which () was conducted in 60 medical institutions throughout the country. Resistance has remained stable and extremely low—less than one-half of one percent of isolates overall, and less than one-tenth of one percent of "S. aureus" samples. A similar, worldwide program—the "Zyvox Annual Appraisal of Potency and Spectrum Study", or ZAAPS—has been conducted since 2002. , overall resistance to linezolid in 23 countries was less than 0.2%, and nonexistent among streptococci. Resistance was only found in Brazil, China, Ireland, and Italy, among coagulase-negative staphylococci (0.28% of samples resistant), enterococci (0.11%), and "S. aureus" (0.03%). In the United Kingdom and Ireland, no resistance was found in staphylococci collected from bacteremia cases between 2001 and 2006, although resistance in enterococci has been reported. Some authors have predicted that resistance in "E. faecium" will increase if linezolid use continues at current levels or increases. Nevertheless, linezolid continues to be an important antimicrobial agent with near-complete activity (0.05% resistance).


title: Linezolid

text: The "intrinsic" resistance of most Gram-negative bacteria to linezolid is due to the activity of efflux pumps, which actively "pump" linezolid out of the cell faster than it can accumulate.


title: Linezolid

text: Gram-positive bacteria usually develop resistance to linezolid as the result of a point mutation known as "G2576T", in which a guanine base is replaced with thymine in base pair 2576 of the genes coding for 23S ribosomal RNA. This is the most common mechanism of resistance in staphylococci, and the only one known to date in isolates of "E. faecium". Other mechanisms have been identified in "Streptococcus pneumoniae" (including mutations in an RNA methyltransferase that methylates G2445 of the 23S rRNA and mutations causing increased expression of ABC transporter genes) and in "Staphylococcus epidermidis".


title: Linezolid

text: The oxazolidinones have been known as monoamine oxidase inhibitors since the late 1950s. Their antimicrobial properties were discovered by researchers at E.I. duPont de Nemours in the 1970s. In 1978, DuPont patented a series of oxazolidinone derivatives as being effective in the treatment of bacterial and fungal plant diseases, and in 1984, another patent described their usefulness in treating bacterial infections in mammals. In 1987, DuPont scientists presented a detailed description of the oxazolidinones as a new class of antibiotics with a novel mechanism of action. Early compounds were found to produce liver toxicity, however, and development was discontinued.


title: Linezolid

text: Pharmacia & Upjohn (now part of Pfizer) started its own oxazolidinone research program in the 1990s. Studies of the compounds' structure–activity relationships led to the development of several subclasses of oxazolidinone derivatives, with varying safety profiles and antimicrobial activity. Two compounds were considered drug candidates: eperezolid (codenamed "PNU-100592") and linezolid ("PNU-100766"). In the preclinical stages of development, they were similar in safety and antibacterial activity, so they were taken to Phase I clinical trials to identify any difference in pharmacokinetics. Linezolid was found to have a pharmacokinetic advantage—requiring only twice-daily dosage, while eperezolid needed to be given three times a day to achieve similar exposure—and therefore proceeded to further trials. The U.S. Food and Drug Administration (FDA) approved linezolid on 18 April 2000. Approval followed in Brazil (June 2000), the United Kingdom (January 2001), Japan and Canada (April 2001), Europe (throughout 2001), and other countries in Latin America and Asia.


title: Linezolid

text: , linezolid was the only oxazolidinone antibiotic available. Other members of this class have entered development, such as posizolid (AZD2563), ranbezolid (RBx 7644), and radezolid (RX-1741). In 2014, the FDA approved tedizolid phosphate, a second-generation oxazolidinone derivative, for acute bacterial skin and skin structure infection.


title: Linezolid

text: Linezolid was quite expensive in 2009; a course of treatment may cost one or two thousand U.S. dollars for the drug alone, not to mention other costs (such as those associated with hospital stay). With the medication becoming generic the price has decreased. In India as of 2015 a month of linezolid, as would be used to treat tuberculosis cost about US$60.


title: Linezolid

text: However, because intravenous linezolid may be switched to an oral formulation (tablets or oral solution) without jeopardizing efficacy, people may be discharged from hospital relatively early and continue treatment at home, whereas home treatment with injectable antibiotics may be impractical. Reducing the length of hospital stay reduces the overall cost of treatment, even though linezolid may have a higher acquisition cost—that is, it may be more expensive—than comparable antibiotics.


title: Linezolid

text: Studies have been conducted in several countries with different health care system models to assess the cost-effectiveness of linezolid compared to glycopeptides such as vancomycin or teicoplanin. In most countries, linezolid was more cost-effective than comparable antibiotics for the treatment of hospital-acquired pneumonia and complicated skin and skin structure infections, either due to higher cure and survival rates or lower overall treatment costs.


title: Linezolid

text: In 2009, Pfizer paid $2.3 billion and entered a corporate integrity agreement to settle charges that it had misbranded and illegally promoted four drugs, and caused false claims to be submitted to government healthcare programs for uses that had not been approved by the United States Food and Drug Administration. $1.3 billion was paid to settle criminal charges of illegally marketing the anti-inflammatory valdecoxib, while $1 billion was paid in civil fines regarding illegal marketing of three other drugs, including Zyvox.


title: Figging

text: Figging is the practice of inserting a piece of skinned ginger root into the human anus in order to generate an acute burning sensation. Historically this was a method of punishment, but it has since been adopted as a practice of BDSM. the 19th-century word "feaguing."


title: Figging

text: This method of physical punishment was first used as a form of discipline on female slaves in Ancient Greece. The detainee was restrained to varying degrees in order to restrict mobility while the sensation grew from uncomfortable to extreme.


title: Figging

text: The ginger, which is skinned and often carved into the shape of a butt plug, causes an intense burning sensation, and often intolerable discomfort to the subject. The effect reaches its maximum within two to five minutes after insertion, and persists for around thirty minutes before gradually easing. The ginger, after use, can be further skinned, and used to extend the experience; each fresh application of ginger root refreshes the duration of the sensations in the subject.


title: Figging

text: If the person being figged tightens the muscles of the anus, the sensation becomes more intense. For this reason it is sometimes used in caning to penalize clenching of the buttocks. The subject must choose between bracing for the strike, at the consequence of increased burning sensation, or relaxing the buttocks and taking the full force of the blow.


title: Pocatello, Idaho

text: Pocatello () is the county seat of and largest city in Bannock County, with a small portion on the Fort Hall Indian Reservation in neighboring Power County, in the southeastern part of the U.S. state of Idaho. It is the principal city of the Pocatello metropolitan area, which encompasses all of Bannock County. As of the 2020 census the population of Pocatello was 56,320.


title: Pocatello, Idaho

text: Pocatello is the fifth-largest city in the state, just behind Idaho Falls. In 2007, Pocatello was ranked twentieth on "Forbes" list of Best Small Places for Business and Careers. Pocatello is the home of Idaho State University and the manufacturing facility of ON Semiconductor. The city is at an elevation of above sea level and is served by the Pocatello Regional Airport.


title: Pocatello, Idaho

text: Shoshone and Bannock Indigenous tribes inhabited southeastern Idaho for hundreds of years before the trek by Lewis and Clark across Idaho in 1805. Their reports of the many riches of the region attracted fur trappers and traders to southeastern Idaho. The city is named after Chief Pocatello, a 19th-century Shoshone leader.


title: Pocatello, Idaho

text: Nathaniel Wyeth of Massachusetts established one of the first permanent settlements at Fort Hall in 1834, which is only a few miles northeast of Pocatello. When over-trapping and a shift in fashion to silk hats put an end to the fur trade, Fort Hall became a supply point for immigrants traveling the Oregon Trail.


title: Pocatello, Idaho

text: Although thousands of immigrants passed through Idaho, it was not until the discovery of gold in 1860 that Idaho attracted settlers in large numbers. The gold rush brought a need for goods and services to many towns, and the Portneuf Valley, home of Pocatello, was the corridor initially used by stage and freight lines. The coming of the railroad provided further development of Idaho's mineral resources and "Pocatello junction" became an important transportation crossroads as the Union Pacific Railroad expanded its service.


title: Pocatello, Idaho

text: After its founding in 1889, Pocatello became known as the "Gateway to the Northwest". As pioneers, gold miners and settlers traveled the Oregon Trail, they passed through the Portneuf Gap south of town. Stage and freight lines and the railroad soon followed, turning the community into a trade center and transportation junction.


title: Pocatello, Idaho

text: After the gold rush played out, the settlers who remained turned to agriculture. With the help of irrigation from the nearby Snake River, the region became a large supplier of potatoes, grain and other crops. Residential and commercial development gradually appeared by 1882.


title: Pocatello, Idaho

text: The adjacent city of Alameda was consolidated into Pocatello in 1962, Chubbuck, further north, opposed a similar merger and remained a separate municipality. In the 1960 census, Alameda had a population of 10,660 and Pocatello was at 28,534; the consolidation made Pocatello the state's largest city based on those numbers, passing Boise and Idaho Falls.


title: Pocatello, Idaho

text: The Pocatello flag used from 2001 to 2017 was considered by the North American Vexillological Association to be the worst city flag in North America. In April 2016, the city's newly created flag design committee met for the first time. Attending the meeting was Roman Mars – whose 2015 TED Talk made Pocatello's flag infamous. On July 20, 2017, after a year and a half of work by the flag committee, the Pocatello City Council approved the adoption of a new flag with the informal name of "Mountains Left" out of a total of 709 designs.


title: Pocatello, Idaho

text: According to the United States Census Bureau, the city has a total area of , of which is land and is water.


title: Pocatello, Idaho

text: A main water feature of Pocatello is the Portneuf River, which runs southeast to northwest on the western side of the city. Since 1992, the city and the Portneuf Greenway Foundation have worked to create a system of trails that follow the river and connect to other trails in the greater Portneuf Valley. Currently, 15+ miles of trails have been constructed with 27 planned total miles.


title: Pocatello, Idaho

text: According to the Köppen Climate Classification system, Pocatello has a warm-summer humid continental climate, abbreviated "Dfb" on climate maps. The hottest temperature recorded in Pocatello was on August 2, 1969, August 8, 1990, July 22, 2000, and July 31, 2020, while the coldest temperature recorded was on February 1, 1985.


title: Pocatello, Idaho

text: As of the census of 2010, there were 54,255 people, 20,832 households, and 13,253 families living in the city. The population density was . There were 22,404 housing units at an average density of . The racial makeup of the city was 90.5% White, 1.0% African American, 1.7% Native American, 1.6% Asian, 0.2% Pacific Islander, 2.3% from other races, and 2.8% from two or more races. Hispanic or Latino of any race were 7.2% of the population.


title: Pocatello, Idaho

text: There were 20,832 households, of which 33.6% had children under the age of 18 living with them, 47.2% were married couples living together, 11.3% had a female householder with no husband present, 5.2% had a male householder with no wife present, and 36.4% were non-families. 27.5% of all households were made up of individuals, and 8.2% had someone living alone who was 65 years of age or older. The average household size was 2.53 and the average family size was 3.10.


title: Pocatello, Idaho

text: The median age in the city is 30.2 years. 25.8% of residents were under the age of 18; 14.5% were between the ages of 18 and 24; 27.4% were from 25 to 44; 21.8% were from 45 to 64; and 10.7% were 65 years of age or older. The gender makeup of the city was 49.9% male and 50.1% female.


title: Pocatello, Idaho

text: As of the census of 2000, there were 51,466 people, 19,334 households, and 12,973 families living in the city. The population density was . There were 20,627 housing units at an average density of . The racial makeup of the city was 92.32% White, 0.72% African American, 1.35% Native American, 1.15% Asian, 0.20% Pacific Islander, 2.18% from other races, and 2.09% from two or more races. Hispanic or Latino of any race were 4.94% of the population. The top 5 ethnic groups in Pocatello are: English – 21%, German – 16%, Irish – 9%, Danish – 4% and Swedish – 4%.


title: Pocatello, Idaho

text: There were 19,334 households, out of which 34.5% had children under the age of 18 living with them, 52.6% were married couples living together, 10.5% had a female householder with no husband present, and 32.9% were non-families. 25.0% of all households were made up of individuals, and 7.8% had someone living alone who was 65 years of age or older. The average household size was 2.58 and the average family size was 3.10.


title: Pocatello, Idaho

text: In the city, the population was spread out, with 26.6% under the age of 18, 16.7% from 18 to 24, 27.4% from 25 to 44, 18.9% from 45 to 64, and 10.4% who were 65 years of age or older. The median age was 29 years. For every 100 females, there were 96.9 males. For every 100 females age 18 and over, there were 93.3 males.


title: Pocatello, Idaho

text: The median income for a household in the city was $34,326, and the median income for a family was $41,884. Males had a median income of $33,984 versus $22,962 for females. The per capita income for the city was $17,425. About 10.7% of families and 15.4% of the population were below the poverty line, including 16.9% of those under age 18 and 7.8% of those age 65 or over.


title: Pocatello, Idaho

text: Idaho Department of Correction operates the Pocatello Women's Correctional Center (PWCC) in Pocatello.


title: Pocatello, Idaho

text: The Federal Bureau of Investigation is building a data center in Pocatello as part of an initiative to consolidate operations into three enterprise data centers.


title: Pocatello, Idaho

text: According to Pocatello's 2014 Comprehensive Annual Financial Report, the top employers in the city are:


title: Pocatello, Idaho

text: Pocatello is home to Holt Arena, a multipurpose indoor stadium that opened in 1970 on the ISU campus. Known as the "Minidome" until 1988, Holt Arena was the home of the Real Dairy Bowl, a junior college football Bowl game. Holt Arena also plays host to the Simplot Games, the nation's largest indoor high school track-and-field meet.


title: Pocatello, Idaho

text: The Pocatello Marathon and Half Marathon are held annually. Times from the course may be used to qualify for the Boston and New York marathons.


title: Pocatello, Idaho

text: Outdoor sports, both winter and summer, play an important role in the culture of Pocatello. Pebble Creek, Idaho is a ski resort located just south of Pocatello and offers skiing and snowboarding.


title: Pocatello, Idaho

text: Pocatello is also home to a semi-pro baseball team, the Gate City Grays, who are a member of the Northern Utah League. The Grays play in Halliwell Park located at 1100 W. Alameda. They were NUL champions in both 2015 and 2016.


title: Pocatello, Idaho

text: Pocatello is served by the Pocatello/Chubbuck School District #25. The district is home to three public high schools, four public middle schools and thirteen public elementary schools.


title: Pocatello, Idaho

text: Additionally, there are two public charter schools, and various alternative and church-based private schools and academies.


title: Pocatello, Idaho

text: Idaho State University (ISU) is a public university operated by the state of Idaho. Originally an auxiliary campus of the University of Idaho and then a state college, it became the second university in the state in 1963. The ISU campus is in Pocatello, with outreach programs in Coeur d'Alene, Idaho Falls, Boise, and Twin Falls. The university's L.E. and Thelma E. Stephens Performing Arts Center occupies a prominent location overlooking Pocatello and the lower Portneuf River Valley. The center's three venues provide performance space, including the Joseph C. and Cheryl H. Jensen Grand Concert Hall.


title: Pocatello, Idaho

text: Idaho State's athletics teams compete in the Big Sky Conference, the football and basketball teams play in Holt Arena.


title: Pocatello, Idaho

text: Commercial air service is available via Pocatello Regional Airport. Pocatello Regional Transit provides bus service on five hourly routes, Monday through Saturday. There is currently no evening or Sunday service.


title: Hudson Valley

text: The Hudson Valley (also known as the Hudson River Valley) comprises the valley of the Hudson River and its adjacent communities in the U.S. state of New York. The region stretches from the Capital District including Albany and Troy south to Yonkers in Westchester County, bordering New York City.


title: Hudson Valley

text: The Hudson Valley was inhabited by indigenous peoples ages before Europeans arrived. The Lenape, Wappinger, and Mahican branches of the Algonquins lived along the river, mostly in peace with the other groups. The lower Hudson River was inhabited by the Lenape, The Lenape people waited for the explorer Giovanni da Verrazzano onshore, traded with Henry Hudson, and sold the island of Manhattan. Further north, the Wappingers lived from Manhattan Island up to Poughkeepsie. They lived a similar lifestyle to the Lenape, residing in various villages along the river. They traded with both the Lenape to the south and the Mahicans to the north. The Mahicans lived in the northern valley from present-day Kingston to Lake Champlain, with their capital located near present-day Albany. The Algonquins in the region lived mainly in small clans and villages throughout the area. One major fortress was called Navish, which was located at Croton Point, overlooking the Hudson River. Other fortresses were located in various locations throughout the Hudson Highlands.


title: Hudson Valley

text: In 1497, John Cabot traveled along the coast and claimed the entire country for England; he is credited with the Old World's discovery of continental North America. Between then and about 1609, exploration took place around New York Bay, but not into the Hudson Valley. In 1609, the Dutch East India Company financed English navigator Henry Hudson in his attempt to search for the Northwest Passage. During this attempt, Henry Hudson decided to sail his ship up the river that would later be named after him. As he continued up the river, its width expanded, into Haverstraw Bay, leading him to believe he had successfully reached the Northwest Passage. He also proceeded upstream as far as present-day Troy before concluding that no such strait existed there.


title: Hudson Valley

text: After Henry Hudson realized that the Hudson River was not the Northwest Passage, the Dutch began to examine the region for potential trading opportunities. Dutch explorer and merchant Adriaen Block led voyages there between 1611 and 1614, which led the Dutch to determine that fur trade would be profitable in the region. As such, the Dutch established the colony of New Netherland. The Dutch settled three major fur-trading outposts in the colony, along the river, south to north: New Amsterdam, Wiltwyck, and Fort Orange. New Amsterdam later became known as New York City, Wiltwyck became Kingston, and Fort Orange became Albany. In 1664, the British invaded New Netherland via the port of New Amsterdam. New Amsterdam and New Netherland as a whole was surrendered to the British, and renamed New York.


title: Hudson Valley

text: Under British colonial rule, the Hudson Valley became an agricultural hub, with manors being developed on the east side of the river. At these manors, landlords rented out land to their tenants, letting them take a share of the crops grown while keeping and selling the rest of the crops. Tenants were often kept at a subsistence level so that the landlord could minimize his costs. Landlords held immense political power in the colony due to driving such a large proportion of the agricultural output. Meanwhile, land west of Hudson River contained smaller landholdings with many small farmers living off the land. A large crop grown in the region was grain, which was largely shipped downriver to New York City, the colony's main seaport, for export back to Great Britain. In order to export the grain, colonial merchants were given monopolies to grind the grain into flour and export it. Grain production was also at high levels in the Mohawk River Valley.


title: Hudson Valley

text: The Hudson River was a key river during the Revolutionary War. The Hudson's connection to the Mohawk River allowed travelers to get to the Great Lakes and the Mississippi River eventually. In addition, the river's close proximity to Lake George and Lake Champlain would allow the British navy to control the water route from Montreal to New York City. In doing so, the British, under General John Burgoyne's strategy, would be able to cut off the patriot hub of New England (which is on the eastern side of the Hudson River) and focus on rallying the support of loyalists in the South and Mid-Atlantic regions. The British knew that total occupation of the colonies would be unfeasible, which is why this strategy was chosen. As a result of the strategy, numerous battles were fought along the river, including several in the Hudson Valley.


title: Hudson Valley

text: In the early 19th century, popularized by the stories of Washington Irving, the Hudson Valley gained a reputation as a somewhat gothic region characterized by remnants of the early days of the Dutch colonization of New York (see "The Legend of Sleepy Hollow"). The area is also associated with the Hudson River School, a group of American Romantic painters who worked from about 1830 to 1870.


title: Hudson Valley

text: Following the building of the Erie Canal, the area became an important industrial center. The canal opened the Hudson Valley and New York City to commerce with the Midwest and Great Lakes regions. However, in the mid 20th century, many of the industrial towns went into decline.


title: Hudson Valley

text: The first railroad in New York, the Mohawk and Hudson Railroad, opened in 1831 between Albany and Schenectady on the Mohawk River, enabling passengers to bypass the slowest part of the Erie Canal. The Hudson Valley proved attractive for railroads, once technology progressed to the point where it was feasible to construct the required bridges over tributaries. The Troy and Greenbush Railroad was chartered in 1845 and opened that same year, running a short distance on the east side between Troy and Greenbush, now known as East Greenbush (east of Albany). The Hudson River Railroad was chartered the next year as a continuation of the Troy and Greenbush south to New York City, and was completed in 1851. In 1866 the Hudson River Bridge opened over the river between Greenbush and Albany, enabling through traffic between the Hudson River Railroad and the New York Central Railroad west to Buffalo. When the Poughkeepsie Bridge opened in 1889, it became the longest single-span bridge in the world.


title: Hudson Valley

text: The New York, West Shore and Buffalo Railway began at Weehawken Terminal and ran up the west shore of the Hudson as a competitor to the merged New York Central and Hudson River Railroad. Construction was slow, and was finally completed in 1884; the New York Central purchased the line the next year.


title: Hudson Valley

text: During the Industrial Revolution, the Hudson River Valley became a major location for production. The river allowed for fast and easy transport of goods from the interior of the Northeast to the coast. Hundreds of factories were built around the Hudson, in towns including Poughkeepsie, Newburgh, Kingston, and Hudson. The North Tarrytown Assembly (later owned by General Motors), on the river in Sleepy Hollow, was a large and notable example. The river links to the Erie Canal and Great Lakes, which allowed manufacturers in the Midwest, including automobile factories in Detroit, to use the river for transport. With industrialization came new technologies, such as streamboats, for faster transport. In 1807, the "North River Steamboat" (later known as Clermont), became the first commercially successful steamboat. It carried passengers between New York City and Albany along the Hudson River. At the end of the 19th century, the Hudson River region of New York State would become the world's largest brick manufacturing region, with 130 brickyards lining the shores of the Hudson River from Mechanicsville to Haverstraw and employing 8,000 people. At its peak, about 1 billion bricks were produced a year, with many being sent to New York City for use in its construction industry.


title: Hudson Valley

text: Tourism became a major industry as early as 1810. With convenient steamboat connections in New York City, and numerous attractive hotels in romantic settings, tourism became an important industry. Early guidebooks provided suggestions for travel itineraries. Middle-class people who read James Fenimore Cooper's novels, or saw the paintings of the Hudson River School, were especially attracted to the region.


title: Hudson Valley

text: The Hudson River valley runs primarily north to south down the eastern edge of New York State, cutting through a series of rock types including Triassic sandstones and redbeds in the south and much more ancient Precambrian gneiss in the north (and east). In the Hudson Highlands, the river enters a fjord cut during previous ice ages. To the west lie the extensive Appalachian highlands. In the Tappan Zee region, the west side of the river has high cliffs produced by an erosion-resistant diabase; the cliffs range from in height.


title: Hudson Valley

text: The Hudson Valley is one physiographic section of the larger Ridge-and-Valley province, which in turn is part of the larger Appalachian physiographic division. The northern portions of the Hudson Valley fall within the Eastern Great Lakes and Hudson Lowlands Ecoregion.


title: Hudson Valley

text: During the last ice age, the valley was filled by a large glacier that pushed south as far as Long Island. Near the end of the last ice age, the Great Lakes drained south down the Hudson River, from a large glacial lake called Lake Iroquois. Lake Ontario is the remnant of that Lake. Large sand deposits remain from where Lake Iroquois drained into the Hudson; these are now part of the Rome Sand Plains.


title: Hudson Valley

text: Due to its resemblance, the Hudson River often has been described as "America's Rhine." In 1939, the magazine "Life" described the river as such, comparing it to the stretch of the Rhine in Central and Western Europe.


title: Hudson Valley

text: The Hudson Valley has a long agricultural history, as it was settled with agriculture being its main industry. Around the 1700s, tenant farming was highly practiced. The farms' main products were grains (predominantly wheat), though hops, maple syrup, vegetables, dairy products, honey, wool, livestock, and tobacco were produced there. The region became the breadbasket of colonial America, given that the surrounding New England and Catskills areas were more mountainous and had rockier soils. In the late 1800s, most farms transitioned from tenant farming to being family-owned, with more incentive to improve the land. Grain production moved west to the Genesee Valley, and so Hudson Valley farms specialized, especially in viticulture, berries, and orchard cultivation. Agriculture began to decline in the 19th century, and rapidly declined in the 20th century.


title: Hudson Valley

text: By the 1970s, the United States' culinary revolution began, and the Hudson Valley began to lead the farm-to-table movement, the local food movement, and sustainable agricultural practices. The fertile Black Dirt Region of the Wallkill and Schoharie valleys also began to be farmed. Dairy farms are predominant, though fruit, vegetable, poultry, meat, and maple syrup production is also common. Orchard cultivation is common in Orange, Ulster, Dutchess, and Columbia counties.


title: Hudson Valley

text: The Hudson Valley is one of the oldest winemaking and grape-growing regions in the United States, with its first vineyards planted in 1677 in current-day New Paltz. The region has experienced a resurgence in winemaking in the 21st century. Many wineries are located in the Hudson Valley, offering wine-tasting and other tours. Numerous wine festivals are held in the Hudson Valley, with themes often varying by season. Rhinebeck is home to the Hudson Valley Wine & Food Fest, hosted at the Dutchess County Fairgrounds.


title: Hudson Valley

text: The region has sunlight, moisture, chalky soil, and drainage conducive to grape growing, especially grapes used in Champagne.


title: Hudson Valley

text: Tech Valley is a marketing name for the eastern part of New York State, including the Hudson Valley and the Capital District. Originated in 1998 to promote the greater Albany area as a high-tech competitor to regions such as Silicon Valley and Boston, it has since grown to represent the counties in New York between IBM's Westchester County plants in the south and the Canada–US border to the north. The area's high technology ecosystem is supported by technologically focused academic institutions including Rensselaer Polytechnic Institute and the State University of New York Polytechnic Institute. Tech Valley encompasses 19 counties straddling both sides of the Adirondack Northway and the New York Thruway, and with heavy state taxpayer subsidy, has experienced significant growth in the computer hardware industry, with great strides in the nanotechnology sector, digital electronics design, and water- and electricity-dependent integrated microchip circuit manufacturing, involving companies including IBM in Armonk and its Thomas J. Watson Research Center in Yorktown, GlobalFoundries in Malta, and others. Westchester County has developed a burgeoning biotechnology sector in the 21st century, with over US$1 billion in planned private investment as of 2016, earning the county the nickname "Biochester".


title: Hudson Valley

text: The Hudson Valley is divided into three regions: Upper, Middle, and Lower. The following is a list of the counties within the Hudson Valley sorted by region. The Lower Hudson Valley is typically considered part of the Downstate New York region due to its geographical and cultural proximity to New York City.


title: Hudson Valley

text: Major interstates in the Hudson Valley include Interstate 87 (part of the New York State Thruway), a small section of Interstate 95 in Southeastern Westchester County, Interstate 287 serving Westchester and Rockland Counties, Interstate 84 serving Putnam, Dutchess, and Orange Counties, and Interstate 684 serving Westchester and Putnam Counties. parkways in the region include the Bronx River Parkway, the Cross County Parkway, the Hutchinson River Parkway, the Sprain Brook Parkway, and the Saw Mill River Parkway serving solely Westchester County, the Taconic State Parkway serving Westchester, Putnam, Dutchess, and Columbia Counties, and the Palisades Interstate Parkway serving Rockland and a very small portion of southwestern Orange County. New York State Route 17 operates as a freeway in much of Orange County and will be designated Interstate 86 in the future.


title: Hudson Valley

text: Hudson River crossings in the Hudson Valley region from south to north include the Tappan Zee Bridge between South Nyack in Rockland County and Tarrytown in Westchester County, the Bear Mountain Bridge between Peekskill in Westchester County and Fort Montgomery in Orange County, the Newburgh-Beacon Bridge between Newburgh in Orange County and Beacon in Dutchess County, the Mid-Hudson Bridge between Poughkeepsie in Dutchess County and Highland in Ulster County, the Kingston-Rhinecliff Bridge between Rhinecliff in Dutchess County and Kingston in Ulster County, and the Rip Van Winkle Bridge between Hudson in Columbia County and Catskill in Greene County. The Walkway Over the Hudson is a pedestrian bridge which parallels the Mid-Hudson Bridge and was formerly a railroad bridge.


title: Hudson Valley

text: NY Waterway operates the Haverstraw-Ossining Ferry between Haverstraw in Rockland County and Ossining in Westchester County, as well as ferry service between Newburgh in Orange County and Beacon in Dutchess County. Intercity and commuter bus transit are provided by Rockland Coaches in Rockland County, Short Line in Orange and Rockland Counties, and Leprechaun Lines in Orange and Dutchess Counties. There are also several local bus providers, including the Bee-Line Bus System in Westchester County and Transport of Rockland in Rockland County.


title: Hudson Valley

text: The Hudson Valley is served by two airports with commercial airline service: Westchester County Airport (HPN) near White Plains and Stewart International Airport (SWF) near Newburgh.


title: Hudson Valley

text: Commuter rail service in the region is provided by Metro-North Railroad (operated by the Metropolitan Transportation Authority). Metro-North operates three rail lines east of the Hudson River to Grand Central Terminal in Manhattan, from east to west they are the New Haven Line (serving southeast Westchester County), the Harlem Line (serving Central and Eastern Westchester, Putnam, and Dutchess Counties), and the Hudson Line (serving western Westchester, Putnam, and Dutchess Counties). West of the Hudson, New Jersey Transit operates two lines rail service under contract with Metro-North Railroad to Hoboken Terminal: the Pascack Valley Line (serving central Rockland County) and the Port Jervis Line (serving western Rockland County and Orange County).


title: Hudson Valley

text: Amtrak serves Yonkers, Croton-Harmon, Poughkeepsie, Rhinecliff-Kingston, and Hudson along the eastern shores of the Hudson River, as well as New Rochelle in southeastern Westchester County.


title: Hudson Valley

text: The Hudson Valley Renegades is a minor league baseball team affiliated with the New York Yankees. The team is a member of the Mid-Atlantic League and plays at Dutchess Stadium in Fishkill. The New York Boulders of the independent Can-Am League play at Clover Stadium, in Pomona, NY.


title: Hudson Valley

text: Kingston Stockade FC is a soccer team representing the Hudson Valley in the National Premier Soccer League (NPSL), a national semi-professional league at the fourth tier of the American Soccer Pyramid. They compete in the North Atlantic conference of the NPSL's Northeast region, and began their first season in May 2016.


title: Battles of Rzhev

text: The Battles of Rzhev () were a series of Soviet operations in World War II between January 8, 1942, and March 31, 1943. Due to the high losses suffered by the Soviet Army, the campaign became known by veterans and historians as the "Rzhev Meat Grinder" ().


title: Battles of Rzhev

text: The operations took place in the general area of Rzhev, Sychyovka (later known as Sychevka) in Sychyovsky District, and Vyazma against German forces.


title: Battles of Rzhev

text: During the , and the Rzhev–Vyazma strategic offensive operation (8 January 1942 – 20 April 1942), German forces were pushed back from Moscow. As a result, a salient was formed along the front line in the direction of the capital, which became known as the Rzhev–Vyazma salient. It was strategically important for the German Army Group Centre due to the threat it posed to Moscow, and was therefore heavily fortified and strongly defended.


title: Battles of Rzhev

text: Initial Soviet forces committed by the Kalinin and Western Front included the 22nd, 29th, 30th, 31st, 39th of the former, and the 1st Shock, 5th, 10th, 16th, 20th, 33rd, 43rd, 49th, and 50th armies and three cavalry corps for the latter. The intent was for the 22nd Army, 29th Army and 39th Armies supported by the 11th Cavalry Corps to attack West of Rzhev, and penetrate deep into the western flank of Army Group Centre's 9th Army. This was achieved in January, and by the end of the month the cavalry corps found itself 110 km in the depth of the German flank. To eliminate this threat to the rear of the Army Group Centre's 9th Army, the Germans had started Operation Seydlitz by 2 July. However, due to the nature of the terrain the supply route of the troops of the Soviet 22nd Army, 29th Army and 39th Armies which attempted to enlarge the penetration became difficult, and they were encircled. The cutting of a major highway to Rzhev by the cavalry signalled the commencement of the Toropets–Kholm offensive.


title: Battles of Rzhev

text: This offensive was conducted across the northern part of the Western Front against the Wehrmacht's 4th Panzer Army and the 4th Army.


title: Battles of Rzhev

text: A Soviet airborne operation, conducted by the 4th Airborne Corps in seven separate landing zones, five of them intended to cut major road and rail line of communication to the Wehrmacht's 9th Army.


title: Battles of Rzhev

text: In the aftermath of the Soviet winter counteroffensive of 1941–42, substantial Soviet forces remained in the rear of the German Ninth Army. These forces maintained a hold on the primitive forested swamp region between Rzhev and Bely. On July 2, 1942, Ninth Army under General Model launched Operation Seydlitz to clear the Soviet forces out. The Germans first blocked the natural breakout route through the Obsha valley and then split the Soviet forces into two isolated pockets. The battle lasted eleven days and ended with the elimination of the encircled Soviet forces.


title: Battles of Rzhev

text: This operation was nearly as heavy in losses for the Red Army as the first offensive, and also failed to reach desired objectives, but the Red Army tied down German forces which may have otherwise been used to try to relieve the Stalingrad garrison. An NKVD double agent known as Heine provided information about the offensive to the OKH as part of the plan to divert German forces from any relief of those trapped at Stalingrad.


title: Battles of Rzhev

text: German forces in the salient were eventually withdrawn by Hitler during Operation Büffel to provide greater force for the German offensive operation at Kursk.


title: Battles of Rzhev

text: Fighting in the area remained mostly static for 14 months. Losses and setbacks elsewhere along the front finally compelled the Germans to abandon the salient in order to free up reserves for the front as a whole.


title: Battles of Rzhev

text: Defending the salient required 29 divisions. Its abandonment freed up 22 of those divisions and created a strategic reserve which allowed the Germans to stabilize the front and somewhat recover from massive losses at Stalingrad.


title: Battles of Rzhev

text: German general Heinz Guderian had doubts about the strategic aims of the later Operation Citadel, since the Germans had to abandon the strategically important Rzhev–Vyazma salient for gathering troops to attempt to take a much less valuable one at Kursk. The retreat of the Germans in Operation Büffel was tactically and militarily successful, but the abandonment of "the Rzhev–Vyazma pistol" was a strategic loss for Nazi Germany on the Eastern Front.


title: Battles of Rzhev

text: The Soviet Army paid a high price for their defeat at Rzhev, but the Germans were forced to withdraw from an important bridgehead which had enabled the Germans to threaten Moscow. The Germans, however, retreated to defensive positions that were as strong as the ones they held within the salients, contributing to the failure of Red Army offensives against Army Group Center in the summer of 1943.


title: Battles of Rzhev

text: Losses for the entire series of operations around the Rzhev salient from 1941 to 1943 are difficult to calculate. These operations cover an entire series of battles and defensive operations over a wide area involving many formations on both sides.


title: Battles of Rzhev

text: For the whole series of Rzhev battles, the numbers are not clear. But, since the mobilized manpower of both sides was enormous and the fighting was violent, casualties would be expected to be very high. According to A. V. Isayev, the Soviet losses from January 1942 to March 1943 is 392,554 irrecoverable casualties (killed, missing, died before hospitalisation) and 768,233 sanitary (medical) casualties. The Soviet losses during the beginning period of 1942 (including "operation Jupiter") are 272,320 irrecoverable and 504,569 sanitary; with 25.7% of total manpower participated in these battles killed in the battlefield. According to V. V. Beshanov, the casualties of the July–September Rzhev offensive are 193,683 all cases, and during Operation Mars the Soviet suffered 250,000 casualties with 800 tanks damaged or destroyed. Isayev provided a somewhat lower number: 70,340 irrecoverable and 145,300 sanitary.


title: Battles of Rzhev

text: Russian historian Svetlana Gerasimova states that the official Soviet casualties of 1,324,823 men for the four offensive operations against the Rzhev-Viaz’ma salient only accounts to approximately eight out of the 15 months (between the start and endpoint of the operations) of fighting. Soviet operational losses from May–July and October–November 1942, and January–February 1943 are missing and not included in the official figure. Gerasimova states that with the inclusion of casualties from these seven months, and the official casualty figures of the four offensive operations, the total losses approach 2,300,000 men.


title: Battles of Rzhev

text: Retired German general Horst Grossmann did not provide the total casualties of the German side in his book "Rzhev, the basement of the Eastern Front". But according to his description, from 31 July to 9 August, one German battalion at the front line, after being exhausted in the violent battles, only had one commandant and 22 soldiers, and by 31 August there were battalions which had only one commandant and 12 soldiers (equal to one squad). According to Grossmann, during Operation Mars, the Germans suffered 40,000 casualties.


title: Battles of Rzhev

text: According to the German reports, which are still stored at the Storage Center of National Documents of Germany, from March 1942 to March 1943, the casualties of the 2nd, 4th, 9th, 2nd Panzer, 3rd Panzer and 4th Panzer Army (the latter only having data from March to April 1942) amount to 162,713 killed, 35,650 missing, 469,747 wounded. According to Mikhail Yuryevich Myagkov, the casualties of German forces from January 1942 to March 1943 are about 330,000 irrecoverable and more than 450,000 sanitary. However, according to Svetlana Gerasimova, German casualties in the battle for the Rzhev – Viaz’ma are uncertain, and the commonly cited 350,000–400,000 lack substantiation and references to documentary sources. The number of soldiers that died during treatment in the hospital are still unknown.


title: Battles of Rzhev

text: Before the war, Rzhev had more than 56,000 people, but when it was liberated on 3 March 1943, there were only 150 people remaining, plus 200 in the surrounding rural area. The inhabitants were transported to Germany and Eastern Europe. Out of 5,443 houses, only 297 remained. Material losses were estimated at 500 million rubles (1941 value).


title: Battles of Rzhev

text: Vyazma was also virtually destroyed during the war. In this city, two transit camps of Nazi Germany, named Dulag No. 184 and Dulag No. 230 were established. Prisoners in these camps were Soviet soldiers and Soviet civilians from the area of Smolensk, Nelidovo, Rzhev, Zubtsov, Gzhatsk, and Sychyovka. According to German data collected by the Soviet counter-espionage agency SMERSH, 5,500 people died of their wounds. During the winter of 1941–1942, in these camps, about 300 people each day were killed by diseases, cold, starvation, torture and other causes. After the war, two mass graves were discovered in the area, each a size of 4 × 100 m and in total containing an estimated 70,000 bodies, all of them unidentified. Germans also discovered and executed 8 local political leaders, 60 commissars and political instructors, and 117 Jews at the Dulag No. 230 camp.


title: Battles of Rzhev

text: The Soviets managed to exploit the earlier victory at the Battle of Stalingrad and create some advantages in the critical sector of the front. Their attacks threatened the flanks of Army Group Center and forced the Germans to divert the forces to these areas, therefore reducing the pressure on Moscow. During this time, the USSR's Army commanders began to concentrate their main forces at the critical zones to strengthen their position in these areas, or to muster enough power for their assaults. In addition, the Soviets also started using tanks as a main assault force instead of a mere supporting tool for infantry. The Front commanders also got some important experience in commanding and coordinating a combined force. From May 1942, Soviet Fronts started to deploy their own air armies for supporting the land troops, reporting under the direct command of the Front commanders. Thus these commanders began to have some sort of full authority to use the air forces, except the long-ranged strategic bomber units which were still under direct command of the Soviet Stavka.


title: Battles of Rzhev

text: After the "manpower crisis" of late 1941, in 1942 the Soviets had gathered enough strategic reserves, and they also began to pay more attention to developing them. In 1942 the Soviets managed to build 18 new reserve armies and resupply 9 others. At Rzhev, the army received 3 reserve armies and had 3 others resupplied. Of course, in this period, many Soviet units still had inadequate strength and equipment, but with the more plentiful reserve force, they managed to somewhat maintain stable fighting capability and prevent the severe fluctuation in manpower. This enabled the Red Army to conduct active defenses and prepare for large-scaled offensives.


title: Battles of Rzhev

text: As the second top person of the Stavka, G. K. Zhukov was one of the first Soviet military officers to admit and to make a strict self-criticism about the Red Army and also his own faults in this period:


title: Battles of Rzhev

text: The Soviet Army suffered terribly from severe deficits in weapons and equipment due to the tremendous losses during the German onslaught in 1941. Meanwhile, during the first half of 1942, the reserved source of equipment was still not adequate. For example, during January and February 1942, the Western Front only received 55% of needed 82mm mortar rounds, 36% of needed 120mm rounds and 44% of needed artillery munitions. On average, each artillery battery only had 2 rounds per day. The weapons deficit was so severe that the Front commanders had to make occasional appeals for equipment. The serious lack of ammunition hampered Soviet efforts in neutralizing German strongpoints, leading to heavy casualties in the assaults.


title: Battles of Rzhev

text: The lack of munitions did not only occur in the case of cannons and mortars, but also for small arms. During "the ammunitions famine" at Rzhev salient, on average, the Red Army only had 3 bullets for each rifle, 30 bullets for each submachine gun, 300 bullets for each light machine gun and 600 bullets for each heavy one. The "famine" of munitions in firearms and artillery pieces forced the Soviet army commanders, in many cases, to use tanks in the role of artillery; such inappropriate usage together with the outdated military thinking (which did not pay enough attention to the assault role of tank forces) sharply reduced the effectiveness of the tank units, preventing them from conducting deep penetration into the German defensive line. For the tank forces, although the Soviet possessed a large number of tanks, the numbers of low quality, damaged and outdated ones were also large. In the Bryansk, Western and Kalinin Front, the proportion of low quality tanks was 69% and the rates of damaged tanks about 41-55%. All the above facts meant that the Red Army in the Rzhev area did not have adequate preparation in terms of equipment, weapons and logistics.


title: Battles of Rzhev

text: The worst mistakes of the Red Army in 1942 at the Rzhev salients lies in the coordination and cooperation between its Fronts and the control of Stavka towards them. During the offensives in January and February 1942, instead of establishing a centralized command and control with tight cooperation between the Fronts, the Soviet Stavka and I. V. Stalin let each Front carry out their own assault without notable cooperation between the Fronts. Such separated and uncooperative assaults failed to achieve their goals and lead to the total failure of the whole offensives. To make matters worse, on 19 January 1942 Stalin suddenly retook the 1st Shock Army from the Western Front with a "very nonsense" reason. That unreasonable act severely weakened the right wing of the Western Front and lead to the failure of the offensive at the area Olenino–Rzhev–Osuga.


title: Battles of Rzhev

text: Further errors in the Soviet tactics and commands were the ambitious and unrealistic goals of the offensives. Early 1942, the Red Army had just recovered from the disastrous losses during the late half of 1941, therefore it was still very weak. In every offensive, the aims and scale have to be correlative with the army's strength, but at the battles of Rzhev, the Soviet commanders demanded too much from their subordinates.


title: Battles of Rzhev

text: Last but not least, another "palindromic disease" of the Red Army in 1942 is the hesitation in retreating from threatened sectors. As a results, many Soviet units were trapped in a notable number of "pockets" when the Germans counter-attacked. In these cases, only the troops of 11th Cavalry Corps and 6th Tank Corps managed to escape successfully. The escape of 33rd and 41st Army was conducted on time, but they failed to keep it secret and chose the wrong direction to move, leading to considerable casualties. And in the case of 11th Cavalry and 39th Army, the Stavka made a serious mistake when they planned to keep them in the Kholm-Zhirkovsky bridgehead for future attacks; however not only they failed to conduct any attacks but also they were surrounded and nearly destroyed during the Seydlitz operation.


title: Battles of Rzhev

text: After the Soviet winter counter-offensive of 1941–42, the Germans were able to securely hold and defend the salient against a series of large Soviet offensives. The operations led to disproportionately high Soviet losses and tied down large numbers of Soviet troops. The defense of the Salient provided the Germans with a base from which they could launch a new offensive against Moscow at a future time. The defensive positions created by the Germans after the retreat from Moscow were well constructed and placed. The Germans eventually withdrew from the positions only due to losses elsewhere in the war and were able to withdraw from the salient with minimal losses.


title: Battles of Rzhev

text: German operations in 1941 directed at Moscow lasted too late into the year. Rather than stabilize the front and create defensive positions, the Germans pushed their forces forward and left them poorly prepared for the Soviet winter counteroffensive. The losses in men and equipment to Army Group Centre were considerable. The Army group lacked the strength to go back on the offensive in 1942.


title: Battles of Rzhev

text: After the front stabilized, the German Army tied down enormous amounts of manpower in holding salients from which they did not intend to exploit. This reduced the amount of manpower the Germans could devote to operations elsewhere on the front. The Germans also used some of their best formations, such as 9th Army, in a strictly static defensive role. The Rzhev salient had value and tied down disproportionate numbers of Soviet troops, but it is unclear if the salient was worth the loss of around 20 high quality divisions for offensive or defensive operations elsewhere in 1942.


title: Battles of Rzhev

text: The abandonment of the salient was necessary in 1943 to create reserves for the front as a whole. But the reserves and the strength created were mostly used up in the costly offensive directed at Kursk in 1943 (Operation Citadel).


title: Battles of Rzhev

text: This part of the Second World War was poorly covered by Soviet military historiography, and what coverage exists occurred only after the dissolution of the Soviet Union, when historians gained access to relevant documents. Exact dates of particular battles, their names, outcomes, significance, and even losses have not been fully clarified and there are still many controversies about these topics.


title: Battles of Rzhev

text: In 2009, a television movie was aired in Russia entitled "Rzhev: Marshal Zhukov's Unknown Battle", which made no attempt to cover up the huge losses suffered by Soviet forces. As a consequence, there were public calls in Russia for the arrest of some of those involved in its production. In the movie, the casualties of Soviet forces are given as 433,000 KIA. The journalist Alina Makeyeva, in an article of "Komsomolskaya Pravda" newspaper which was published on 19 February 2009, wrote: "The number presented by the historian is too low. There must be more than one million Soviet soldiers and officers killed! Rzhev and its neighboring towns were completely destroyed."; however, Makeyeva could not present any proof. Journalist Elena Tokaryeva in her article which was published in the newspaper "The Violin" (Russia) on 26 February 2009 also claimed that more than 1,000,000 Soviet soldiers were killed at Rzhev. The number of casualties again was raised with the claim of journalist Igor Elkov in his articled published in the "Russian Weekly" on 26 February 2009. Igor said: "The accurate number of casualties of both sides is still dubious. Recently, there are some opinions about from 1.3 to 1.5 million Soviet soldiers was killed. It may reach the number of 2 million".


title: Battles of Rzhev

text: All this data was heavily criticized by Reserve Colonel, Doctor of History A. V. Isayev. By providing the data in the stored documents of Russian Ministry of Defence, Isayev stated that [Igor Elkov]'s estimates were judgment[s] of people without adequate knowledge of history, and are the results of demagogic motivation under the slogan "every information must be shown to the people". Using very detailed documents with clear origins, A. V. Isayev proved the casualties of the Soviet forces as below:


title: Battles of Rzhev

text: A. V. Isayev also used the research of Colonel-General G. F. Krivosheyev, his senior workmate at Russian Military History Institute and pointed out the common results between Isayev and Krivosheyev. On the Website "Soldier" of Russian Military History Institute, Isayev also said that the electronic draft of Krivosheyev was stolen and illegally used by the hackers, hence these drafts were completely deleted from the Institute Website. Nowadays, only the book whose copyright is held by Krivosheyev himself is recognized as legal document.


title: Battles of Rzhev

text: Finally, A. V. Isayev claimed that the Soviet casualties at Rzhev from January 1942 to March 1943 were 392,554 KIA and 768,233 WIA. The document film of Aleksey Vladimirovich Pivovarov was also heavily criticized by Isayev; he stated that in this film, many important events of the Rzhev battles are not mentioned such as the breakout of 1st Guard Cavalry Corps, the breakout of more than 17,000 remaining troops of 33rd Army during Operation Seydlitz, and the breakout of the 41st Army. According to A. V. Isayev, if the film of Aleksey Vladimirovich Pivovarov and the thesis of Svetlana Aleksandrovna Gerasimova were true, many living people should have been recorded as KIA. Until now, there has not been any Russian articles or works which objects the arguments of A. V. Isayev.


title: Battles of Rzhev

text: The role of Zhukov in this infamous offensive is also a debated topic. American military historian, Colonel David M. Glantz claimed that G. K. Zhukov had to take the main responsibility in the tactical failure of this operation, and this is "the greatest defeat of Marshal Zhukov." In more detail, David Glantz asserted that Zhukov's command in this offensive was not careful, too ambitious, too clumsy and all these led to a disaster. However, Antony Beevor disagreed with Glantz's comment. According to Beevor, at that time Zhukov had to concentrate on Operation Uranus at Stalingrad battlefield hence he had little time to care about what was happening at Rzhev, which is questionable considering that Operation Uranus was planned by Andrei Yeremenko and Andrei Vasilevsky, and Zhukov played little to no part in it.


title: Battles of Rzhev

text: The Russian authors Vladimir Chernov and Galina Green also disagreed with Glantz. They asserted that from 26 August 1942 Zhukov did not command the Western Front, and that from 29 August he had his hand busy with the serious matters at Stalingrad. It has been asserted that Stalin was actually the commander in charge of all the fronts at the Rzhev salient. Zhukov took part in the commanding at Rzhev only during its later periods as a "firefighter" who was solving the serious problems of the battlefield at that moment. Therefore, Beevor asserted the comments of Glantz about Zhukov's responsibility were not correct.


title: Battles of Rzhev

text: Rzhev was conferred the status of "City of Military Glory" by the President of the Russian Federation Vladimir Putin on October 8, 2007, for "courage, endurance and mass heroism, exhibited by defenders of the city in the struggle for the freedom and independence of the Motherland". This act also caused heated debate and controversy. Many people believed that Rzhev should not be a "City of Military Glory" since it was the Germans who were "defenders of the city" against multiple and unsuccessful Soviet attacks. However, according to the law, being occupied does not prevent a city from receiving this honorary title. As long as its citizens, military personnel and government officers paid a large contribution for the Great Patriotic War and expressed great heroism, bravery and patriotism in these contributions, that is enough. Furthermore, the fierce and heroic resistance of Soviet citizens at Rzhev did not only occur during the 1942–1943 period, but also during the defence of Moscow in 1941. According to all these facts, Rzhev, Vyazma and many other cities have enough conditions to have the title "City of Military Glory," whether they were occupied or not.


title: Battles of Rzhev

text: The Rzhev Memorial to the Soviet Soldier was unveiled by the presidents of Russia and Belarus on 30 June 2020. The statute was designed by sculptor Andrei Korobtsov and architect Konstantin Fomin and is a 25 metres high on a 10-metre mount, surrounded by a war memorial.


title: Management accounting

text: In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions.


title: Management accounting

text: One simple definition of management accounting is the provision of financial and non-financial decision-making information to managers. In other words, management accounting helps the directors inside an organization to make decisions. This can also be known as Cost Accounting. This is the way toward distinguishing, examining, deciphering and imparting data to supervisors to help accomplish business goals. The information gathered includes all fields of accounting that educates the administration regarding business tasks identifying with the financial expenses and decisions made by the organization. Accountants use plans to measure the overall strategy of operations within the organization.


title: Management accounting

text: According to the Institute of Management Accountants (IMA), "Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization's strategy".


title: Management accounting

text: Management accountants (also called managerial accountants) look at the events that happen in and around a business while considering the needs of the business. From this, data and estimates emerge. Cost accounting is the process of translating these estimates and data into knowledge that will ultimately be used to guide decision-making.


title: Management accounting

text: The Chartered Institute of Management Accountants (CIMA) being the largest management accounting institute with over 100,000 members describes Management accounting as analysing information to advise business strategy and drive sustainable business success.


title: Management accounting

text: The Association of International Certified Professional Accountants (AICPA) states management accounting as a practice that extends to the following three areas:


title: Management accounting

text: The Institute of Certified Management Accountants (CMA) states, "A management accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and other decision oriented information in such a way as to assist management in the formulation of policies and in the planning and control of the operation undertaking".


title: Management accounting

text: Management accountants are seen as the "value-creators" amongst the accountants. They are more concerned with forward-looking and taking decisions that will affect the future of the organization; than in the historical recording and compliance (score keeping) aspects of the profession. Management accounting knowledge and experience can be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, and logistics. In 2014 CIMA created the Global Management Accounting Principles (GMAPs). The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.


title: Management accounting

text: The distinction between traditional and innovative accounting practices is illustrated with the visual timeline "(see sidebar)" of managerial costing approaches presented at the Institute of Management Accountants 2011 Annual Conference.


title: Management accounting

text: Traditional standard costing (TSC), used in cost accounting, dates back to the 1920s and is a central method in management accounting practiced today because it is used for financial statement reporting for the valuation of income statement and balance sheet line items such as cost of goods sold (COGS) and inventory valuation. Traditional standard costing must comply with generally accepted accounting principles (GAAP US) and actually aligns itself more with answering financial accounting requirements rather than providing solutions for management accountants. Traditional approaches limit themselves by defining cost behavior only in terms of production or sales volume.


title: Management accounting

text: In the late 1980s, accounting practitioners and educators were heavily criticized on the grounds that management accounting practices (and, even more so, the curriculum taught to accounting students) had changed little over the preceding 60 years, despite radical changes in the business environment. In 1993, the Accounting Education Change Commission Statement Number 4 calls for faculty members to expand their knowledge about the actual practice of accounting in the workplace. Professional accounting institutes, perhaps fearing that management accountants would increasingly be seen as superfluous in business organizations, subsequently devoted considerable resources to the development of a more innovative skills set for management accountants.


title: Management accounting

text: Variance analysis is a systematic approach to the comparison of the actual and budgeted costs of the raw materials and labour used during a production period. While some form of variance analysis is still used by most manufacturing firms, it nowadays tends to be used in conjunction with innovative techniques such as "life cycle cost analysis" and "activity-based costing", which are designed with specific aspects of the modern business environment in mind. "Life-cycle costing" recognizes that managers' ability to influence the cost of manufacturing a product is at its greatest when the product is still at the design stage of its product life-cycle (i.e., before the design has been finalized and production commenced), since small changes to the product design may lead to significant savings in the cost of manufacturing the products.


title: Management accounting

text: Activity-based costing (ABC) recognizes that, in modern factories, most manufacturing costs are determined by the amount of 'activities' (e.g., the number of production runs per month, and the amount of production equipment idle time) and that the key to effective cost control is therefore optimizing the efficiency of these activities. Both lifecycle costing and activity-based costing recognize that, in the typical modern factory, the avoidance of disruptive events (such as machine breakdowns and quality control failures) is of far greater importance than (for example) reducing the costs of raw materials. Activity-based costing also de-emphasizes direct labor as a cost driver and concentrates instead on activities that drive costs, as the provision of a service or the production of a product component.


title: Management accounting

text: Other approach is the German Grenzplankostenrechnung (GPK) costing methodology. Although it has been in practiced in Europe for more than 50 years, neither GPK nor the proper treatment of 'unused capacity' is widely practiced in the U.S.


title: Management accounting

text: Another accounting practice available today is resource consumption accounting (RCA). RCA has been recognized by the International Federation of Accountants (IFAC) as a "sophisticated approach at the upper levels of the continuum of costing techniques" The approach provides the ability to derive costs directly from operational resource data or to isolate and measure unused capacity costs. RCA was derived by taking costing characteristics of GPK, and combining the use of activity-based drivers when needed, such as those used in activity-based costing.


title: Management accounting

text: A modern approach to close accounting is continuous accounting, which focuses on achieving a point-in-time close, where accounting processes typically performed at period-end are distributed evenly throughout the period.


title: Management accounting

text: Consistent with other roles in modern corporations, management accountants have a dual reporting relationship. As a strategic partner and provider of decision based financial and operational information, management accountants are responsible for managing the business team and at the same time having to report relationships and responsibilities to the corporation's finance organization and finance of an organization.


title: Management accounting

text: The activities management accountants provide inclusive of forecasting and planning, performing variance analysis, reviewing and monitoring costs inherent in the business are ones that have dual accountability to both finance and the business team. Examples of tasks where accountability may be more meaningful to the business management team vs. the corporate finance department are the development of new product costing, operations research, business driver metrics, sales management scorecarding, and client profitability analysis. (See financial planning.) Conversely, the preparation of certain financial reports, reconciliations of the financial data to source systems, risk and regulatory reporting will be more useful to the corporate finance team as they are charged with aggregating certain financial information from all segments of the corporation.


title: Management accounting

text: In corporations that derive much of their profits from the information economy, such as banks, publishing houses, telecommunications companies and defence contractors, IT costs are a significant source of uncontrollable spending, which in size is often the greatest corporate cost after total compensation costs and property related costs. A function of management accounting in such organizations is to work closely with the IT department to provide IT cost transparency.


title: Management accounting

text: Given the above, one view of the progression of the accounting and finance career path is that financial accounting is a stepping stone to management accounting. Consistent with the notion of value creation, management accountants help drive the success of the business while strict financial accounting is more of a compliance and historical endeavor.


title: Management accounting

text: Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective. They initially focused on the manufacturing industry, where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of labor and materials, but have increased relative proportion of indirect costs. For example, increased automation has reduced labor, which is a direct cost, but has increased depreciation, which is an indirect cost.


title: Management accounting

text: Grenzplankostenrechnung (GPK) is a German costing methodology, developed in the late 1940s and 1960s, designed to provide a consistent and accurate application of how managerial costs are calculated and assigned to a product or service. The term Grenzplankostenrechnung, often referred to as GPK, has best been translated as either "marginal planned cost accounting" or "flexible analytic cost planning and accounting".


title: Management accounting

text: The origins of GPK are credited to Hans Georg Plaut, an automotive engineer, and Wolfgang Kilger, an academic, working towards the mutual goal of identifying and delivering a sustained methodology designed to correct and enhance cost accounting information. GPK is published in cost accounting textbooks, notably "Flexible Plankostenrechnung und Deckungsbeitragsrechnung" and taught at German-speaking universities.


title: Management accounting

text: In the mid- to late-1990s several books were written about accounting in the lean enterprise (companies implementing elements of the Toyota Production System). The term "lean accounting" was coined during that period. These books contest that traditional accounting methods are better suited for mass production and do not support or measure good business practices in just-in-time manufacturing and services. The movement reached a tipping point during the 2005 Lean Accounting Summit in Dearborn, Michigan, United States. 320 individuals attended and discussed the advantages of a new approach to accounting in the lean enterprise. 520 individuals attended the 2nd annual conference in 2006 and it has varied between 250 and 600 attendees since that time.


title: Management accounting

text: Resource consumption accounting (RCA) is formally defined as a dynamic, fully integrated, principle-based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization. RCA emerged as a management accounting approach around 2000 and was subsequently developed at CAM-I, the Consortium for Advanced Manufacturing–International, in a Cost Management Section "RCA interest group" in December 2001.


title: Management accounting

text: The most significant recent direction in managerial accounting is throughput accounting; which recognizes the interdependencies of modern production processes. For any given product, customer or supplier, it is a tool to measure the contribution per unit of constrained resource.


title: Management accounting

text: Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented. For example, transfer pricing is a concept used in manufacturing but is also applied in banking. It is a fundamental principle used in assigning value and revenue attribution to the various business units. Essentially, transfer pricing in banking is the method of assigning the interest rate risk of the bank to the various funding sources and uses of the enterprise. Thus, the bank's corporate treasury department will assign funding charges to the business units for their use of the bank's resources when they make loans to clients. The treasury department will also assign funding credit to business units who bring in deposits (resources) to the bank. Although the funds transfer pricing process is primarily applicable to the loans and deposits of the various banking units, this proactive is applied to all assets and liabilities of the business segment. Once transfer pricing is applied and any other management accounting entries or adjustments are posted to the ledger (which are usually memo accounts and are not included in the legal entity results), the business units are able to produce segment financial results which are used by both internal and external users to evaluate performance.


title: Management accounting

text: There are a variety of ways to keep current and continue to build one's knowledge base in the field of management accounting. Certified Management Accountants (CMAs) are required to achieve continuing education hours every year, similar to a Certified Public Accountant. A company may also have research and training materials available for use in a corporate owned library. This is more common in Fortune 500 companies who have the resources to fund this type of training medium.


title: Management accounting

text: There are also journals, online articles and blogs available. The journal "Cost Management" () and the Institute of Management Accounting (IMA) site are sources which include "Management Accounting Quarterly" and "Strategic Finance" publications.


title: Management accounting

text: Listed below are the primary tasks/services performed by management accountants. The degree of complexity relative to these activities are dependent on the experience level and abilities of any one individual.


title: Management accounting

text: There are several related professional qualifications and certifications in the field of accountancy including:


title: Harry Hadden-Paton

text: Harry Frederick Gerard Hadden-Paton (born 10 April 1981) is a British actor. He is perhaps best known for his television roles as Herbert Pelham, 7th Marquess of Hexham, in the television series "Downton Abbey" and Martin Charteris in "The Crown."


title: Harry Hadden-Paton

text: Hadden-Paton played the lead role of Henry Higgins in the Lincoln Center Theater revival of "My Fair Lady" on Broadway, a performance for which he was nominated for the 2018 Tony Award for Best Actor in a Musical.


title: Harry Hadden-Paton

text: Hadden-Paton was born at Westminster Hospital in London, the son of former cavalry officer Nigel Hadden-Paton, head of a landed gentry family of Rossway, near Berkhamsted, Hertfordshire, and Sarah ('Bumble'), daughter of Brigadier Frederick Mellor, of The Cottage, Chiddingfold, Surrey. He has three sisters: Polly, Clementine, and Alice. He is the godson of Sarah, Duchess of York.


title: Harry Hadden-Paton

text: He is married to fellow actor Rebecca Night, whom he met while performing in "The Importance of Being Earnest". They have been married since 2010 and have two daughters, Martha and Audrey. Hadden-Paton and Night co-starred in the autumn of 2019 in "The King's Speech" at the Chicago Shakespeare Theater.


title: Harry Hadden-Paton

text: Hadden-Paton was educated at Eton College and Durham University. He trained at the London Academy of Music and Dramatic Art (LAMDA).


title: Harry Hadden-Paton

text: Since leaving LAMDA in 2006, Hadden-Paton has established himself as a leading stage actor. He was commended in the 2007 Ian Charleson Awards for his appearances in "Romeo and Juliet" at the Battersea Arts Centre and as John Worthing in "The Importance of Being Earnest", directed by Peter Gill. His stand-out performances continued with Captain Jack Absolute in "The Rivals" at the Southwark Playhouse, as Hohenzollern in "The Prince of Homburg "at the Donmar Warehouse, and as Harry Villiers in the 2010 première of "Posh" at the Royal Court.


title: Harry Hadden-Paton

text: In 2011, he appeared as Teddy Graham in the Olivier Award-winning revival "Flare Path" at the Theatre Royal Haymarket, and as Jackie Jackson in a film adaptation of "The Deep Blue Sea", both marking the centenary of their author, the English playwright Terence Rattigan.


title: Harry Hadden-Paton

text: Following the success of "Flare Path" he has appeared as Michael Palin in the premiere of Steve Thompson's "No Naughty Bits" at the Hampstead Theatre, as Marlow in Jamie Lloyd's production of "She Stoops to Conquer" at the National Theatre, as Alsamero in the Young Vic's production of "The Changeling", and as Phillip in the hit revival of Alexi Kaye Campbell's "The Pride" at the Trafalgar Studios. Hadden-Paton made his Broadway debut playing Henry Higgins in a revival of "My Fair Lady", for which he received Tony and Grammy Award nominations.


title: Harry Hadden-Paton

text: In 2021, Hadden-Paton originated a leading role in the new musical "Flying Over Sunset", directed by James Lapine, at the Vivian Beaumont Theater, Lincoln Center, New York. Having been postponed by the COVID-19 pandemic, the musical premiered on Broadway at the Vivian Beaumont Theater on November 11, 2021 in previews with the official opening scheduled for December 13, 2021. He resumes the role of Higgins at the London Coliseum in May 2022.


title: Harry Hadden-Paton

text: On television, he is best known for playing Bertie Pelham, the Marquess of Hexham, suitor of Lady Edith Crawley on "Downton Abbey"; their characters were married in the 2015 Christmas special that concluded the series. He has also starred in "Midsomer Murders, The Amazing Mrs. Pritchard, Hotel Babylon, Silk, Waking the Dead, Drifters", "Walter," "Wallander," and "Grantchester."


title: Harry Hadden-Paton

text: He is also notable for appearances in" "the" "Oscar-winning "La Vie en Rose" (2007), "The Deep Blue Sea" (2011), "The Hollow Crown "(2012), and "About Time" (2013).


title: Harry Hadden-Paton

text: From 2016 to 2017, he played the role of Martin Charteris in the first two seasons of the Netflix series "The Crown".


title: In the Earth

text: In the Earth (stylized as IN THE EⱯRTH) is a 2021 science fiction horror film written and directed by Ben Wheatley. The film stars Joel Fry, Reece Shearsmith, Hayley Squires, Ellora Torchia, John Hollingworth and Mark Monero.


title: In the Earth

text: "In the Earth" had its world premiere at the 2021 Sundance Film Festival on 29 January 2021, was released in the United States on 16 April 2021, by Neon.


title: In the Earth

text: Martin Lowery is a scientist sent to a government-controlled outpost while an unspecified pandemic has ravaged the country. The outpost is located in an unusually fertile forested area outside Bristol to help in the studies and experiments of his former colleague and ex-lover Olivia Wendle regarding using mycorrhiza to increase crop efficiency. After passing a physical examination and meeting his park guide Alma, he learns of the local legend of Parnag Fegg, a woodland spirit. The following morning, Martin and Alma begin their two-day hike toward Olivia's site.


title: In the Earth

text: Alma informs Martin that Olivia has not been heard from in months. The next night, Martin discovers a rash on his arm before he and Alma are assaulted by unknown assailants who also raid their camp, destroy their equipment, steal their shoes, and loot some of their supplies. Without his shoes, Martin badly cuts his foot.


title: In the Earth

text: They are approached by Zach, a man living in the woods who offers to lend the pair some shoes. Taking them to his own campsite, Zach disinfects and stitches Martin's wound and gives them both food and a drink. Martin and Alma begin to lose consciousness and realize they have been sedated. While they are unconscious, Zach takes ritualistic photos of them in strange clothes and positions and stitches a strange symbol and animal gut into Martin's arm.


title: In the Earth

text: Upon waking up Zach describes the symbol as a mark to be seen by a presence in the woods, claimed by him to have once been an ancient sorcerer who placed his essence in a standing stone somewhere in the forest. Martin's foot becomes infected from his injury and Zach sloppily amputates some of his toes with a hatchet.


title: In the Earth

text: Alma acquires a discarded blade to free herself and Martin before attacking Zach. Martin and Alma flee but become separated, with Zach pursuing Martin. After encountering the standing stone, Martin is found and rescued by Olivia. Alma independently makes her way to the camp, and Zach is driven away by the amplified sound and lights set up around Olivia's camp.


title: In the Earth

text: The next morning, Olivia cauterizes Martin's foot as she explains her project. With Zach's help, they attempt to communicate with the presence inside the stone using the lights and noises from an electronic soundboard. Unable to trust Olivia and fearing that Zach is still after them, Alma tries to convince Martin that they need to leave, but Olivia refuses to abandon her research.