the-french-artist/wikipedia_20220301.simple_sentence_split huggingface dataset:
Because of changes in military operations, parts of the Inland Area stopped being used.
By 1999, the station had only a few military people working there.
In 2007 the United States government decided to close the inland part of the station.
The Tidal area of the base stayed open.
The city of Concord is working on a plan for how to use the land.
Their plans will have to be approved by the Navy.
Until 1995 the city was the eastern end of the Concord line of Bay Area Rapid Transit (BART) commuter train system.
Since then, more track was built.
BART now goes farther than Concord.
Bus service runs in the city and other points in the county.
Interstate 680 goes through Concord.
So do state highways 4 and 242.
Buchanan Field Airport is a public county-owned airport in the City of Concord.
It currently does not have any scheduled passenger service.
It was once served by WestAir, Pacific Southwest Airlines, and later U.S. Airways for a short time.
In 1977, Buchanan Field reached its peak of activity with 357,000 total operations making it the 16th busiest airport in the nation that year.
Clayton Valley High School, opened in 1958
Concord High School, opened in 1966
Mt. Diablo High School, opened in 1905
Ygnacio Valley High School, opened in 1960
De La Salle High School, for boys.
De La Salle's football team set a record by winning 151 games in a row between 1992 and 2004.
Carondelet High School, for girls
Concord is also home to the 14-time World Champion Blue Devils Drum and Bugle Corps.
The corps is made up of talented musicians from around the world.
The Concord Blue Devils are the most decorated drum and bugle corps in the history of Drum Corps International.
Sleep Train Pavilion - a major concert venue formerly known as the Concord Pavilion, and also as Chronicle Pavilion at Concord.
Sunvalley Mall
Farmer's Market concerts and movies at Todos Santos Plaza
Camp Concord, at South Lake Tahoe, a family-oriented Summer Camp, although not located in Concord, is operated by the city.
Port Chicago Naval Magazine National Memorial
Six Flags Waterworld Concord
Starting Point of the Iron Horse Regional Trail
In 1974 Concord became a sister city with Kitakami, Iwate, in Japan.
The city built a small park in the city, and put half of a sculpture, The Communion Bridge, in it.
The other half of the bridge is in Kitakami.
List of Concord Landmarks and Historic Sites
Concord Naval Weapons Station (CNWS): Current Status
Agreement of interests or feelings
A pact or treaty, frequently between nations
Harmony in music
Agreement (linguistics), a form of cross-reference between different parts of a phrase
The Concord Mountains
Concord Peak, a mountain on the Afghanistan-Tajikistan border
Concord, New South Wales
Concord Oval, a rugby stadium
Concord Parish, Cumberland, New South Wales
Concord West, New South Wales
Concord, Ontario
Concord, a suburb of Burnside, Otago
Concord, Buckinghamshire
Concord, Sunderland
Concord, Alabama
Concord (BART station)
Concord Jazz Festival
Concord Naval Weapons Station
Concord, California, former name of Orleans Flat, California
Concord, Delaware
Concord, Georgia
Concord, Indiana, in DeKalb County
Concord, Tippecanoe County, Indiana
Concord, Maine
Concord (District Heights, Maryland), a historic building listed on the NRHP in Maryland
The Concord River
The Battles of Lexington and Concord in the American Revolution
Concord (MBTA station)
Concord, Michigan
Concord Village Historic District (Concord, Michigan)
Concord, Missouri
Concord, Nebraska
Concord, New Hampshire, the state capital
Concord, New York, town in Erie County
Concord, Staten Island, New York
Concord Speedway
Concord, Knox County, Tennessee
Concord, Texas (disambiguation) (several)
Concord, Vermont
Concord, Virginia (disambiguation) (several)
Concord, Wisconsin, a town
Concord (community), Wisconsin, an unincorporated community
Concord Township (disambiguation) (several)
Concord Academy, Massachusetts, USA
Concord Academy (Memphis), Tennessee, USA
Concord College, UK, Shrewsbury, UK
Concord Elementary School (disambiguation), several schools in the United States
Concord High School (disambiguation), several in the United States and Australia
Concord Law School of Kaplan University, Los Angeles, California, USA
Concord Primary School, Choa Chu Kang, Singapore
Concord University, Athens, West Virginia, USA; previously called Concord College
Concord banking company, Brunswick, Georgia
Concord (company) (Concord Camera Corporation), manufacturer of cameras and other digital products
Concord EFS, Inc., a corporation that merged in 2004 with First Data
Concord Music Group, record company formed by merger of Concord Records and Fantasy Records
Concord Publications, Hong Kong military book publisher
Concord Records, U.S. record label
Concord Jazz, subsidiary of Concord Records
Concord Supplies, U.S. printer supplies wholesaler and retailer
Concord watch, watch company in Biel, Switzerland
Concord Well Servicing, a Calgary, Alberta-based company
AMC Concord, a compact car built by American Motors Corporation
Kia Concord, a car built by Kia Motors
CONCORD, the European NGO Confederation for Relief and Development
Book of Concord of the Lutheran Church
Concord Building, Portland, Oregon
Concord Coalition, a non-partisan American political group
Concord Condor, a cartoon character
Concord (grape), a variety of grape
Concord Resort Hotel, a former hotel and resort in the Catskills, New York
USS Concord, any of five U.S. Navy ships
Concord, the original 1963 English spelling for the Anglo-French supersonic passenger plane Concorde
Temple of Concord in ancient Rome, dedicated to the goddess Concordia
Concord as Concord Production Inc.
was a  after Chōshō and before Eiji.
This period started in September 1135 ended in July 1141.
Events of the Hōen Era
1136 (Hōen 2, 3rd month): The former-Emperor Toba hosted a grand dinner party.
1138 (Hōen 4, 9th month): Toba went to Mount Hiei, where he stayed for seven days.
2 May 1140 (Hōen 6, 14th day of the 4th month): The priests of the Buddhist temples on Mount Hiei joined together to burn down the Mii-dera.
1135 establishments
1130s establishments in Japan
1141 disestablishments
12th-century disestablishments in Japan
A mathematical model is a description of a system using mathematical concepts and language.
The process of building a mathematical model is termed mathematical modeling.
Mathematical models are used in the natural sciences (such as physics, biology, earth science, meteorology) and engineering disciplines (e.g. computer science, artificial intelligence).
They are also used in the social sciences (such as economics, psychology, sociology and political science).
Physicists, engineers, statisticians, operations research analysts and economists use mathematical models a lot.
Mathematical models can take many forms.
The types of models include:
dynamical systems - for systems that change,
statistical models - for finding patterns in large groups of measurements or data,
differential equations - to study how variables change over time, or
game theoretic models - for studying how many independent decision makers can interact.
These and other types of models can overlap, with a given model involving a variety of abstract structures.
Mathematical models can include logical models.
In many cases, the quality of a scientific field depends on how well the mathematical models built on theory agree with results of repeatable experiments.
When theoretical mathematical models do not match experimental measurements, scientists try to correct the model.
Such corrections lead the way to better theories to explain the facts.
Bender, E.A. [ 1978 ] ( 2000 ).
An Introduction to Mathematical Modeling, New York : Dover.
Gershenfeld, N., The Nature of Mathematical Modeling, Cambridge University Press, (1998).
Yang, X.-S., Mathematical Modelling for Earth Sciences, Dudedin Academic, (2008).
Specific applications
Peierls, Rudolf.
Model-making in physics, Contemporary Physics, Volume 21 (1), January 1980, 3-17
Korotayev A., Malkov A., Khaltourina D. ( 2006 ).
Introduction to Social Macrodynamics: Compact Macromodels of the World System Growth.
Moscow : Editorial URSS.
General reference material
McLaughlin, Michael P. ( 1999 )
Plus teacher and student package: Mathematical Modelling.
Brings together all articles on mathematical modeling from Plus, the online mathematics magazine produced by the Millennium Mathematics Project at the University of Cambridge.
Philosophical background
Frigg, R. and S. Hartmann, Models in Science, in: The Stanford Encyclopedia of Philosophy, (Spring 2006 Edition)
Griffiths, E. C. (2010) What is a model?
Natalie Ann Cassidy (born 13 May 1983) is an English actress and television personality from London.
She is best known for her role as Sonia Jackson in EastEnders.
Cassidy was a contestant in the 2009 series of the reality programme Strictly Come Dancing.
She was a housemate in Celebrity Big Brother 2012 (UK).
Galactose (from the Greek stem γάλακτ– galakt–, "milk") is a sugar.
It has almost the same chemical structure as glucose.
Large amounts of pure galactose do not exist in nature.
Instead, galactose is usually found with glucose in lactose, a sugar found in milk and other milk products.
After lactose is digested and absorbed, galactose arrives in the liver.
There it is changed into either glucose or glycogen.
We Came to Kill is the second album of German aggrotech band Funker Vogt.
Funker Vogt albums
Thanks for Nothing is the first studio album by the German aggrotech band Funker Vogt.
Killing Time Again is the third studio album of German aggrotech band Funker Vogt.
Execution Tracks is the fourth studio album by the German aggrotech band Funker Vogt.
Maschine Zeit is the fifth studio album by the German aggrotech band Funker Vogt.
Survivor is the seventh studio album by the German aggrotech band Funker Vogt.
Apuleius was a philosopher and rhetorician tried for using magic to win an older and richer bride.
He's better known for his novel about the cult of Isis, the tale of Cupid and Psyche, and the adventures of its hero, Lucius.
Apuleius was born in about 125, in Madauros, Numidia.
It is not known what his first name was, although writers in the Middle Ages often called him "Lucius Apuleius" because the hero of his novel was called Lucius.
Apuleius was educated in Carthage and Athens, and then traveled around the Mediterranean learning about religious cults.
In 158 he delivered a speech recorded as Apologia Apuleii 'The Apology of Apuleius' in the town of Sabratha, Tripolitania (modern Libya), as a defense against the charge of using magic to win a richer and older bride called Pudentilla.
Apuleius, in his Apology, provides a glimpse into second century Roman law, the economic and social conditions of Roman North Africa, and the attitude towards magic.
Apuleius died in about 175 A.D., having written his novel, known as either The Golden Ass or The Metamorphoses (also Transformations of Lucius), and the Apology, as well as books on Plato, Socrates, and Aristotle.
Apuleius (123–180 CE) the Famous Berber writer
Apulei Opera (Latin texts of all the surviving works of Apuleius) at The Latin Library
English translation of Florida by H. E. Butler (PDF)
English translation of the Apologia by H. E. Butler
English translation of the God of Socrates by Thomas Taylor
English translation of the Apologia by H. E. Butler (PDF)
Apuleius – Apologia: Seminar  (Latin text of the Apologia with H. E. Butler's English translation and an English crib with discussion and commentary)
Apology as Prosecution: The Trial of Apuleius
Apuleius' works: text, concordances and frequency list
120s births
170s deaths
Rioting took place in several English cities, and towns, between 6 and 10 August 2011.
Looting and arson also took place at this time.
The riots started when a demonstration took place, on 6 August, about the police's shooting of Mark Duggan in Tottenham, North London.
It turned into a riot.
Over the next few days, the riots spread to other places in London and then to other areas of England.
The riots caused five deaths.
186 police officers were hurt.
The University of Nottingham found that British people became more racist after the riots.
Shooting of Mark Duggan
On 4 August, a police officer shot and killed 29-year-old Mark Duggan during a traffic stop on the Ferry Lane bridge next to Tottenham Hale station.
Friends and relatives of Duggan said that he was unarmed, but he was carrying a gun which a man was convicted of supplying to him.
On 12 August, historian David Starkey blamed black gangster culture.
He said that "whites have become black".
Max Hastings of the Daily Mail blamed a culture of welfare dependence.
2010s crimes in London
2010s crimes in the United Kingdom
Chutneys are a condiment used in South Asian cuisine.
They can be made as a tomato relish, a ground peanut relish, yoghurt, curd, or mint dipping sauce.
They contain spice and vegetable or fruit mix.
was an old province of Japan  in the area of Ibaraki Prefecture on the island of Honshū.
The maps of Japan and Hitachi Province were reformed in the 1870s.
Kashima jinjū was the chief Shinto shrine (ichinomiya) of Hitachi.
was an old province of Japan in the area of Shizuoka Prefecture on the island of on Honshū.
It was also known as .
During the Edo period, the Tōkaidō road passed through northern Izu.
Travelers from Edo to Kyoto stopped at the post town (shuku-eki) at Mishima.
In the 1850s, Shimoda was opened to American trade.
The first American Consulate in Japan was opened at the temple of Gyokusen-ji in Shimoda.
The Izu Peninsula is today the eastern portion of Shizuoka Prefecture.
The Izu Islands are considered part of Tokyo.
Mishima taisha was the chief Shinto shrine (ichinomiya) of Izu.
was an old province of Japan in the area of Nara Prefecture on the island of Honshū.
It was also called .
The ancient capital city of the province was Wakigami in Katsujō District.
When the capital of Japan was moved to Heijō-kyō, the capital of the province was established in Takaichi District.
The exact locations are not known.
Maps of Japan and Yamato Province were reformed in the 1870s.
The battleship Yamato was named after this ancient province.
The Yamato was the flagship of the Imperial Japanese Navy fleet during World War II,
Ōmiwa jinja was the chief Shinto shrine (ichinomiya) of Yamato.
Sir William "Billy" Connolly CBE (born 24 November 1942) is a Scottish actor, comedian and  musician.
Sometimes, he is known as The Big Yin (The Big One in Scottish).
Connolly was born at home in Anderston, Glasgow.
He grew up in a tenement in the same inner-city area.
Connolly has five children.
He is married to Pamela Stephenson, the mother of his three youngest children.
In 2013, he was diagnosed with Parkinson's disease and had surgery for prostate cancer.
In January 2019, Connolly said he was "nearing the end of his life" as his Parkinson's advanced.
Connolly has acted in many movies including: Indecent Proposal (1993), Mrs. Brown (1997), The Boondock Saints (1999), The Debt Collector (1999), The Man Who Sued God (2001), The Last Samurai (2003) and Lemony Snicket's A Series of Unfortunate Events (2004).
He provided his voice for the movies Open Season (2006) and Brave (2012).
Connolly has been repeatedly voted Britain's best comedian by television viewers.
He is also a folk musician and television presenter.
Connolly was nominated for a BAFTA award for his role in the movie Mrs. Brown.
He was given a CBE in 2003.
During the Sengoku period, the warlord Takeda Shingen ruled Kai from his stronghold at Kōfu.
After the Takeda, the area was controlled by the Tokugawa clan.
The maps of Japan and Kai Province were reformed in the 1870s.
The area was briefly renamed Kōfu Prefecture; and it was renamed Yamanashi Prefecture in 1871.
Kai is west of Tokyo.
The province is landlocked.
It is in a mountainous region that includes Mount Fuji along its border with Shizuoka Prefecture.
Asama jinja was the chief Shinto shrine (ichinomiya) of Kai.
is an old province of Japan in the area of Yamagata Prefecture and Akita Prefecture on the island of Honshū.
In 708, Dewa-no kuni was separated from Echigo.
In 712,  Dewa and Mutsu Province were reorganized
The maps of Japan and Dewa Province were reformed in the 1870s.
Ōmonoimi jinja was the chief Shinto shrine (ichinomiya) of Dewa.
708 establishments
700s establishments in Japan
Jack Abramoff (; born February 28, 1958) is an American former lobbyist and businessman.
In 2006, courts found him guilty of mail fraud and conspiracy.
He was the center of very large corruption investigation.
The investigation led to the conviction of White House officials J. Steven Griles and David Safavian, U.S. Representative Bob Ney, and nine other lobbyists and Congressional aides.
He served three years, six months of a six-year sentence in federal prison before being released early to a Baltimore halfway house on June 8, 2010.
Abramoff was College Republican National Committee National Chairman from 1981 to 1985.
He was a founding member of the International Freedom Foundation.
He later became a lobbyist for the firm of Preston Gates & Ellis and later the firm of Greenberg Traurig.
He served as a director of the National Center for Public Policy Research, a conservative think tank, and Toward Tradition.
His wife Pam and their five children live in Maryland.
Abramoff's lobbying and the scandals and investigation are the subject of two 2010 movies.
These first movie was the documentary Casino Jack and the United States of Money.
It was released in May 2010.
The second movie was Casino Jack.
It was released on December 17, 2010 and starred Kevin Spacey as Abramoff.
Scandal and criminal investigations
In late 2004, the Senate Indian Affairs Committee began to investigate Abramoff's lobbying for American Indian tribes and casinos.
In September he was called before the committee to answer questions about that work.
He did not answer their questions and pleaded the fifth.
In August 2005, Abramoff and Kidan were indicted by a federal jury in Miami for wire fraud in their dealings with SunCruz Casinos.
On January 3, 2006, Abramoff said he was guilty of three criminal felonies related to the defrauding of American Indian tribes and corruption of public officials in a Washington, D.C., federal court.
The four tribes Abramoff and his associates had been involved with included Michigan's Saginaw Chippewas, California's Agua Caliente, the Mississippi Choctaws, and the Louisiana Coushattas.
It was said that Abramoff defrauded the tribes of tens of millions of dollars.
The next day, he said he was guilty of two criminal felonies in a separate federal court, in Miami.
These felonies involved the SunCruz deal.
On September 4, 2008, a Washington court found Abramoff guilty of trading expensive gifts, meals and sports trips for political favors.
He was given a four-year term in prison.
This time was to be served concurrent ("at the same time") with his earlier sentences.
Abramoff served three and a half years of a six-year sentence for conspiracy, honest services fraud, and tax evasion.
He could have spent up to 11 years in prison for the mail fraud, conspiracy, and tax evasion charges because of the influence-peddling scandal in Washington.
U.S. District Judge Ellen Segal Huvelle sentenced Abramoff to four years in federal prison on September 4, 2008.
Abramoff helped in a bribery investigation involving lawmakers, their aides, and members of the George W. Bush administration.
Jack Abramoff was born in Atlantic City, New Jersey into a wealthy and well known Jewish family.
His father, Franklin Abramoff, was president of the Franchises unit of Diners Club.
In 1968, when Abramoff was 10, his family moved to Beverly Hills, California.
Abramoff studied at Beverly Hills High School.
In high school he played football and was a member of the wrestling team.
As an undergraduate at Brandeis University, Abramoff was Chairman of the Massachusetts Alliance of College Republicans.
That group organized student volunteers for Ronald Reagan's 1980 presidential campaign.
He graduated with a B.A. in English in 1981.
He took six years to finish his degree.
Abramoff got his Juris Doctor from the Georgetown University Law Center in 1986.
After graduating from Brandeis, Abramoff ran for election as chairman of the College Republican National Committee (CRNC).
His campaign cost over $10,000 and was managed by Grover Norquist.
Abramoff won the election after his main competitor was persuaded to drop out.
Norquist was executive director of the committee under Abramoff.
He later recruited Ralph Reed, a former president of the University of Georgia College Republicans chapter, as an unpaid intern.
Reed was invited to sleep on Abramoff’s couch.
At the CRNC, Abramoff created political alliances with College Republican chapter presidents across the nation.
Many of these people later had key roles in state and national politics and business.
Some of them would later work with Abramoff as a lobbyist.
Some of those relationships were a main part of the federal investigation.
In 1984, Abramoff and other College Republicans formed the "USA Foundation".
It was a non-partisan tax-exempt organization that held two days of rallies on college campuses around the United States.
These rallies celebrated the first anniversary of the invasion of Grenada.
In a letter to campus Republican leaders, Abramoff said:
In 1985, Abramoff joined Citizens for America.
It was a pro-Reagan group that helped Oliver North build support for the Nicaraguan Contras.
Citizens for America had a meeting of anti-Communist rebel leaders known as the Democratic International in Jamba, Angola.
This conference included leaders of the Mujahedeen from Afghanistan, UNITA from Angola, the Contras, and opposition groups from Laos.
Out of this conference came the International Freedom Foundation.
Abramoff helped to organize, and also went to the conference.
Abramoff's membership ended badly when Citizens for America's sponsor Lewis Lehrman, a former New York gubernatorial candidate, said that Abramoff had spent his money carelessly.
Abramoff became a full-time lobbyist and used his CRNC friends to gain access to members of the Bush Administration.
He represented indian tribes and on-line gambling interests.
To get the gaming interest to hire him to fight against new laws to control gambling, Abramoff had his friends start efforts against gambling.
Abramoff bought a restaurant in Washington, D.C. He used it to impress clients and government officials.
Abramoff got press coverage and was known for wearing a fedora hat.
Abramoff started a charity called the "Capital Athletic Foundation".
In 2002, Abramoff started an Orthodox Jewish school in Maryland called "Eshkol Academy".
People convicted in Abramoff probe
Adam Kidan (a former Abramoff business partner), was sentenced in Florida in March 2006 to nearly six years in prison for conspiracy and fraud.
Susan B. Ralston (R) Special Assistant to the President and Senior Advisor to Karl Rove, quit October 6, 2006 after it became known that she took gifts from and gave information to her former boss Jack Abramoff.
Roger Stillwell (R) Staff in the Department of the Interior under George W. Bush.
Pleaded guilty and received two years suspended sentence for not reporting hundreds of dollars worth of sports and concert tickets he got from Abramoff.
Steven Griles, (R) (former Deputy Interior Secretary) the highest-ranking Bush administration official convicted in the scandal.
He pleaded guilty to obstruction of justice.
He said he lied to a Senate committee about his relationship with Abramoff, who repeatedly wantedGriles' help at Interior for Indian tribal clients.
David Safavian, (R) (former White House official), the Bush administration's former top procurement official.
He was sentenced to 18 months in prison in October 2006 after he was found guilty of hiding his dealings with Abramoff.
found guilty of blocking justice and lying, and sentenced to 18 months
Bob Ney, then U. S. Representative, (R-Ohio), pleaded guilty September 2006, sentenced in January 2007 to 2½ years in prison, said he took bribes from Abramoff.
Ney was in the traveling party on an Abramoff-sponsored golf trip to Scotland.
Neil Volz, (R) a former chief of staff to Ney who left government to work for Abramoff, pleaded guilty in May 2006 to conspiring to corrupt Ney and others with trips and other help.
William Heaton, (R) former chief of staff for Ney.
He pleaded guilty to a federal conspiracy charge involving a golf trip to Scotland, expensive meals, and tickets to sporting events between 2002 and 2004.
Thomas Hart (R) former chief of staff for Ney.
Hart pleaded guilty to a federal conspiracy charge involving a golf trip to Scotland, expensive meals, and tickets to sporting events.
Italia Federici, (R) co-founder of the Council of Republicans for Environmental Advocacy.
Federici pleaded guilty to tax evasion and obstruction of a Senate investigation into Abramoff's relationship with officials at the Department of Interior.
Mark Zachares, former aide to U. S. Representative Don Young, (R-Alaska), pleaded guilty to conspiracy.
He said he took tens of thousands of dollars worth of gifts and a golf trip to Scotland from Abramoff's team for helping Abramoff.
Kevin A. Ring former staff to John Doolittle (R-CA) was convicted of five charges of corruption.
James Hirni, former staff to Tim Hutchinson (R-AR) was charged with wire fraud for giving a staffer for Don Young (R) of Alaska a bribe in exchange for amendments to the Federal Highway Bill. (
Tom DeLay (R-TX) The House Majority Leader was reprimanded twice by the House Ethics Committee and his aides indicted (2004–2005); eventually DeLay himself was investigated in October 2005 in connection with the Abramoff scandal, but not indicted.
DeLay quit 9 June 2006.
Delay was found to have illegally channeled funds from Americans for a Republican Majority to Republican state legislator campaigns.
He was convicted of two counts of money laundering and conspiracy in 2010.
Michael Scanlon (R) former staff to Tom DeLay: working for Abramoff, pled guilty to bribery.
Tony Rudy (R) former staff to Tom DeLay, pleaded guilty to conspiracy.
James W. Ellis (R) executive director of Tom DeLay's political action committee, Americans for a Republican Majority (ARMPAC), was indicted by Texas for money laundering.
John Colyandro executive director of Tom DeLay's political action committee, Texans for a Republican Majority (TRMPAC), was indicted by Texas for money laundering
John Albaugh former chief of staff to Ernest Istook (R-OK) pled guilty to accepting bribes connected to the Federal Highway Bill.
Jared Carpenter (R) Vice-president of the Council of Republicans for Environmental Advocacy, pled guilty to income tax evasion.
He got 45 days in jail, plus 4 years probation.
Robert E. Coughlin (R) Deputy Chief of Staff, Criminal Division of the Justice Department pleaded guilty to conflict of interest after taking bribes from Jack Abramoff. (
Indian tribes grand jury investigations
Abramoff and his partner Michael Scanlon (a former Tom DeLay aide) conspired to bilk Indian casinos of about $85 million.
The lobbyists also created lobbying against their own clients to force them to pay for lobbying services.
These actions were the subject both of criminal prosecution and hearings by the Senate Indian Affairs Committee.
On November 21, 2005, Scanlon pleaded guilty to conspiring to bribe a member of Congress and other public officials.
On January 3, 2006, Abramoff pleaded guilty to three felony counts (conspiracy, fraud, and tax evasion) involving his lobbying activities in Washington on behalf of Native American tribes.
Abramoff and other defendants had to pay back at least $25 million that they took from clients.
Abramoff also owes the Internal Revenue Service $1.7 million because of the tax evasion.
In the agreement, Abramoff said he bribed public officials, including Ney.
Also included: the hiring of congressional staffers and conspiring with them to lobby their former employers.
This included members of Congress.
Later in 2006 Abramoff lobbyists Neil Volz and Tony Rudy pleaded guilty to conspiracy charges.
In September 2006, Ney pleaded guilty to conspiracy and making false statements.
SunCruz Casinos fraud conviction
On August 11, 2005, Abramoff and Kidan were indicted by a federal grand jury in Fort Lauderdale, Florida, on fraud charges from a 2000 deal to buy SunCruz Casinos from Konstantinos "Gus" Boulis.
Abramoff and Kidan were said to have used a fake wire transfer to make people believe that they had made a $23 million down payment needed to qualify for a $60 million loan.
Kidan received the same sentence as Abramoff—5 years, 10 months—which he began serving at Fort Dix Federal Penetentiary, in Fort Dix, New Jersey, on October 23, 2006.
Ney also was implicated in helping to make the deal.
After the partners bought SunCruz in September 2000, the business relationship with Boulis got bad.
It ending in a fight between Kidan and Boulis in December 2000.
In February 2001 Boulis was murdered in his car.
The murder is currently not solved.
SunCruz is now owned by Oceans Casinos Cruises.
On March 29, 2006, Abramoff and Kidan were both sentenced in the SunCruz case to the minimum amount of 70 months.
They also had to pay US$21.7 million in restitution.
The judge, U.S. District Judge Paul C. Huck, got over 260 pleas for leniency from people.
These included "rabbis, military officers and even a professional hockey referee."
The defendants are still helping with federal investigators and will be sentenced later in the Indian lobbying case.
Guam grand jury investigation
In 2002, Guam Superior Court hired Abramoff to lobby against a bill wanting to put the Superior Court under the authority of the Guam Supreme Court.
On November 18, 2002, a grand jury issued a subpoena demanding that the administrator of the Guam Superior Court release all records dealing with to the contract.
On November 19, 2002, U.S. Attorney Frederick A. Black, the chief prosecutor for Guam and the person who caused the indictment, was removed from the office he had held since 1991.
The federal grand jury investigation was quickly ended and took no more action.
In 2005 Public Auditor Doris Flores Brooks started a new investigation of the Abramoff contract.
In 2006 California attorney and Marshall Islands lobbyist Howard Hills, and Tony Sanchez, a former administrator of the Guam Superior Court, were indicted for unlawful influence, conspiracy for unlawful influence, theft of property held in trust, and official misconduct.
It is believed that they allowed 36 payments of $9,000 in connection with a contract between Hills and the Guam Superior Court.
These payments were written out to Hills, but went to Abramoff.
Hills trusted Sanchez as a court official.
Hills believed that this was temporary and agreed to help with the transition for what he thought was a standard government contract between Abramoff and the court.
For this Hills got nothing.
Before indictments or investigations were started, Hills ended his temporary contract with Abramoff and reported what he thought was unusual behavior to public officials when he thought that something may be wrong.
In 2007, indictments were issued against Hills and Sanchez.
In 2008 more indictments were handed down against Abramoff and Abramoff's firm at the time, Greenberg Traurig.
The charges against both attorney Howard Hills and Greenberg Traurig have since been dismissed.
Incarceration and recent life
On November 15, 2006, Abramoff began serving his term in the minimum security prison of Federal Correctional Institution, Cumberland, Maryland, as inmate number 27593-112.
The Justice Department asked that he serve his sentence there so that he would be closer to agents in Washington to help with the investigations of his associates.
On June 8, 2010, Abramoff was transferred to a halfway house in Baltimore, Maryland.
While there, he worked for kosher pizza firm Tov Pizza.
He earned between $7.50 and $10.00 per hour.
He was released from the halfway house on December 3, 2010.
On December 13, 2010, it was said that Abramoff ended working at Tov Pizza.
On 8 December 2011 Abramoff was on The Colbert Report.
He promoted his book Capitol Punishment: The Hard Truth About Corruption From America's Most Notorious Lobbyist.
Revivor is the eighth studio album by the German aggrotech band Funker Vogt.
or  is an old province of Japan in the area of Nagano Prefecture on the island of Honshū.
Shinano bordered on Echigo, Etchū, Hida, Kai, Kōzuke, Mikawa, Mino, Musashi, Suruga, and Tōtōmi Provinces.
In 713, the road between Mino Province and Shinano Province was widened.
There were increasing numbers of travelers on this road.
Maps of Japan and Shinano Province weres reformed in the 1870s.
The World War II–era Japanese aircraft carrier Shinano was named after this old province.
Suwa taisha was the chief Shinto shrine (ichinomiya) of Shinano.
Hokusai,  A View of Mount Fuji across Lake Suwa, circa 1831
Rafael Bastos Hocsman, better known by his stage name Rafinha Bastos (born December 5, 1976 in Porto Alegre, Brazil) is a Brazilian comedian, journalist and television personality.
Official Site  (In Portuguese)
Brazilian comedians
Brazilian journalists
Brazilian television personalities
Matthew Richard Lucas (born 5 March 1974) is a British actor, comedian, and writer.
He is best known for Little Britain, a comedy sketch programme he and David Walliams wrote and performed.
Lucas was born and raised in London.
He is from a Jewish family and is openly gay.
He has alopecia.
Wendy Richard born Wendy Emerton, (20 July 1943 – 26 February 2009) was a British actress.
She is best known for her roles as Miss Brahms in Are You Being Served?
and as Pauline Fowler in EastEnders.
She was born in Middlesbrough, North Riding of Yorkshire.
She lived in London for most of her life.
She died of metastatic breast cancer there.
Alasdair Chalmers MacIntyre (born 1929) is a Scottish philosopher.
He is best known for work on moral and political philosophy.
He is also known for his work in history of philosophy and theology.
He is Senior Research Fellow at the Centre for Contemporary Aristotelian Studies in Ethics and Politics (CASEP) at London Metropolitan University, and an Emeritus Professor of Philosophy at the University of Notre Dame.
After Virtue (1981)
Whose Justice?
Which Rationality? (
Three Rival Versions of Moral Inquiry (1990)
Dependent Rational Animals (1999)
primarily forward-looking, instead of historical;
model based with a degree of abstraction to support decision making generically, instead of case based;
designed and intended for use by managers within the organization, instead of being intended for use by shareholders, creditors, and public regulators;
usually confidential and used by management, instead of publicly reported;
computed by reference to the needs of managers, often using management information systems, instead of by reference to general financial accounting standards.
The Institute of Management Accountants (IMA) recently updated its definition as follows: "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".
Strategic Management—Advancing the role of the management accountant as a strategic partner in the organization.
Performance Management—Developing the practice of business decision-making and managing the performance of the organization.
Risk Management—Contributing to frameworks and practices for identifying, measuring, managing and reporting risks to the achievement of the objectives of the organization.
The Institute of Certified Management Accountants (ICMA), 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 of the undertaking".
Management Accountants therefore are seen as the "value-creators" amongst the accountants.
They are much more interested in 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 therefore be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, logistics, etc.
Traditional vs. innovative practices
The distinction between ‘traditional’ and ‘innovative’ accounting practices is perhaps best illustrated with the visual timeline (see sidebar) of managerial costing approaches presented at the Institute of Management Accountants 2011 Annual Conference.
Traditional Standard Costing (TSC), used in Cost Accounting dates back to the 1920’s 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.
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 come down from their ivory towers and 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.
Variance analysis, which is a systematic approach to the comparison of the actual and budgeted costs of the raw materials and labor 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.
Activity-based costing (ABC) recognizes that, in modern factories, most manufacturing costs are determined by the amount of ‘activities’ (such as the number of production runs per month, and the amount of production equipment idle time).
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 focuses less on direct labor as a cost driver and looks instead on activities that drive costs, As the provision of a service or the production of a product component.
One of the more innovative accounting practices 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” because it provides the ability to derive costs directly from operational resource data or to isolate and measure unused capacity costs.
RCA started by taking the best costing characteristics of the German management accounting approach Grenzplankostenrechnung (GPK), and combining the use of activity-based drivers when needed, such as those used in Activity-based costing.
With the RCA approach, resources and their costs are considered as “foundational to robust cost modeling and managerial decision support, because an organization’s costs and revenues are all a function of the resources and the individual capacities that produce them”.
Role within a corporation
Management accountants have a dual reporting relationship.
Management accountants are 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.
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 modeling.
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.
Information technology (IT) costs are a significant source of uncontrollable spending in corporations that derive much of their profits from the information economy, such as banks, publishing houses, telecommunications companies and defence contractors.
Information technology costs are often the greatest corporate cost after total compensation costs and property related costs.
Management accounting in such organizations work closely with the IT department to provide IT Cost Transparency.
Given the above, one widely held 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.
A very rarely expressed alternative view of management accounting is that it is neither a neutral or benign influence in organizations, rather a mechanism for management control through spying on workers (surveillance).
This view locates management accounting specifically in the context of management control theory.
Stated differently, management accounting information is the mechanism which can be used by managers as a vehicle for the overview of the whole internal structure of the organization to help their control functions within an organization.
Specific concepts
Lean accounting (accounting for lean enterprise)
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, MI.
320 individuals attended and discussed the merits of a new approach to accounting in the lean enterprise.
520 individuals attended the 2nd annual conference in 2006.
Resource consumption accounting (RCA)
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.
Throughput accounting
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.
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.
Resources and continuous learning
There are a variety of ways to keep current and continue to build one's knowledge base in the field of management accounting.
Just as people who are Certified Public Accountants must take continuing education each year, Certified Management Accountants (CMAs) have a similar requirement.
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.
There are also numerous journals, on-line articles and blogs available.
The journal Cost Management () and the Institute of Management Accounting (IMA) site are sources which includes Management Accounting Quarterly and Strategic Finance publications.
Indeed, management accounting is needed in an organization.
Management accounting tasks/ services provided
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.
Rate and volume analysis
Business metrics development
Price modeling
Product profitability
Geographic vs. Industry or client segment reporting
Sales management scorecards
Cost–benefit analysis
Cost-volume-profit analysis
Life cycle cost analysis
Client profitability analysis
IT cost transparency
Capital budgeting
Buy vs. lease analysis
Strategic management advice
Internal financial presentation and communication
Sales forecasting
Financial forecasting
Annual budgeting
Cost allocation
Related qualifications
Management Accountancy Qualifications
Certified Practicing Accountant (CPA Australia)
Chartered Global Management Accountant
Resource Consumption Accounting
Standard costing
CAM-I Consortium for Advanced Manufacturing–International
AICPA Financial Management Center  – Resource for CPAs working in business, industry and government.
Institute of Management Accountants – Resource for Management accountants (CMA's) working in industry.