ResidentialBusiness

The average 30-year fixed-rate mortgage of 6.85% is just five basis points lower than the same time last year, following wider swings in the past 12 months. View the full article

We may earn a commission from links on this page. Many of us have stairs in our home that could use a bit of a makeover, either due to wear and tear over time or because they’re builder-grade basic and didn't have much style to begin with. If you don't want to spend a lot of money upgrading a space meant to simply get you from one floor to another, though, there are ways to jazz your existing stairs without spending a lot. If you’re suddenly thinking that your boring stairs need a glow-up, here are some ways to accomplish that without cleaning out your bank account. PaintPaint is always the easiest and cheapest upgrade you can do, and that applies to your stairs as well. You can easily paint the risers a bold contrasting color that will transform even the most basic stairs into a design element. You can also grab a gallon of floor paint and transform the treads. Doing both together allows you to create a classic black and white look or get creative with a palette that complements the rest of the home’s design. And don’t forget the railing, balustrades, and newel post—giving these a gleaming new coat of paint is an instant transformation that doesn’t break the bank. Wallpaper or tileYour risers offer an incredible design opportunity—they’re essentially tiny canvases that you can dress up in a variety of ways. Applying wallpaper to your risers can give your stairs a punch of color and pattern that will make them pop, and you can probably do the entire staircase with just one roll of paper—or buy some contact paper pieces designed just for this purpose. If you have some leftover tile from another project or a line on some cheap tile, you can also tile your risers just like you’d tile a backsplash, instantly giving them a finished, stylish look. You’re not limited to the risers, either. You can wallpaper the wall, either covering it completely or creating a “skirtboard” effect that outlines the rise of the steps along the wall. Just bringing color and design into the space will class up your stairs. TrimStair brackets are trim pieces that are attached to the exterior of the stairs, adding some dimension and design to the part of your stairs that people will be staring at when they’re not actively walking on them. They’re pretty easy to install (you can use construction glue if you’re not comfortable with a nail gun or hammering in trim nails) and instantly upgrade the look of the staircase. You can also add trim to the staircase wall without splashing out. If you’re a decent carpenter, you can create and install a skirtboard along the wall, adding dimension and depth to your stair design. Alternatively (and much more easily) you can grab some stick-on wall trim and create a design on the wall to accent the stairs. LightingLighting can be a dramatic element in any space, but it’s extra dramatic on stairs—especially at night. Adding some simple stick-on lights to the wall close to the treads not only increases safety, it adds an artistic element, and rechargeable led strips under the lip of the treads turn your boring stairs into a focal point. Key things to consider when choosing lights are the brightness and warmth of the lights—you want them to be bright enough to increase visibility, but not so bright that they’re distracting. The warmth level should be tailored as much as possible to the palette of your home’s other design features. This might require a bit of experimentation before you land on the perfect combination. RunnersIf your stairs are fine but could use a little nudge of style (and maybe a nudge of safety), adding a carpet runner down the center is an easy project that adds a pop of color and design while increasing the grip. Installing a runner is a pretty straightforward DIY job that shouldn’t take more than a few hours, but you can simplify the task by using stick-on carpet treads instead—not quite as dramatic, but they still add dimension and safety to your stairs. If you go with a full runner, you can add stair rods pretty easily for an extra pop of design. Stair rods are a classic touch that also helps hold your runner in place so it doesn’t slip and pull over time, which can be both a safety issue and ugly as heck. Tread capsYou can jazz up builder-basic treads without tearing them out or sanding and staining them by using tread caps. These are thin veneers that slip over your existing treads, instantly hiding defects and changing the whole look and feel of your stairs. This is a fairly easy DIY job, though you’ll need to cut the caps to fit your stairs. View the full article

Calabria left the free-market think tank Cato Institute and is said to be at the Office of Management and Budget, reviewing multiple agencies. View the full article

Trade body said it would work with Defra and other parties to ensure ‘robust’ standardsView the full article

Technology has made our lives easier in so many ways, but it has also created opportunities for scammers. They take advantage of unsuspecting people using a technical support scam. In this article, we’ll discuss twelve tech support scams you should be aware of. Knowing about them can help you protect yourself and your computer and help keep you from getting scammed online. Let’s get started! What are Technical Support Scams, and How Do They Work? Technical support scams have existed for years and are designed to steal your personal or financial information. Here’s how they operate: tech support scammers reach out to you, pretending to represent a reputable tech company such as Microsoft or Apple. They assert that there is an issue with your computer and that they require your assistance to resolve it. They might ask you to install malicious software that will give them access to your system, or they might try to get your credit or debit card information. Either way, they’re trying to steal your money. Don’t fall for it! Hang up the phone and report the scam to the proper authorities. READ MORE: Do You Need IT Support for Your Small Business? Common Tech Support Scams Businesses Face Businesses that both offer and use technical support services are often the targets of scammers. Let’s take a look at some common scams businesses face and should be aware of. Online Ads & Listings in SERPS Scammers will place online ads and listings on search engine results pages (SERPS), often using the name of a legitimate company. They may also create a fake website that looks like the real company’s site. When potential customers click on the ad or listing, they’re taken to the scammer’s site or given a fake phone number to call. The scammer then tries to sell the customer unnecessary support services or software or convince them to give up their personal or financial information. Scam Programs Scammers will create fake versions of legitimate software programs and offer them for download. These programs may contain malware that can infect your system, or they may be completely useless. Either way, the scammer is trying to get you to install their software so they can either steal your information or sell you unnecessary support services. Suspicious or Unknown Pop-up Window While browsing the web, a pop-up window suddenly appears, prompting you to call a phone number for tech support. The message may claim that your computer has a virus or that there is an issue with your account. Don’t call the number! These fake alerts are a scam designed to get you to give up your personal or financial information. Phishing Emails or Text Messages Scammers will send a phishing email or text message that appears to be from a legitimate company. They may say there’s a problem with your account or that you need to update your information. The message will often include a link to a fake website that looks like the real company’s site. Don’t click on the link! If you do, you may be taken to a site that will ask you for your personal or financial information. Or, the link may download malware onto your computer. Scam Websites Scammers often set up counterfeit websites that closely resemble legitimate ones. They might use a domain name similar to the authentic site or introduce a minor misspelling. Alternatively, they may establish a subdomain of the actual site (for instance, support.example.com). When you access the site, you may be prompted to provide your personal or financial details. You might also be presented with phony support services or software to download. In any case, the goal of the scammer is to steal your information. Tech Support Phone Scams This scam works by the scammer placing unsolicited phone calls to a business and pretending to be a computer technician from a tech support company. The scammer will then tell the business that they are experiencing problems with their operating system and that they need to take action immediately. The scammer then provides the business with one of the scam phone numbers to call. The business calls the number and reaches a person also pretending to be from tech support. The person on the other end of the line will then tell the business that they need to pay for tech support in order to fix the problem. The business will then be scammed out of money. Remote Desktop Software Scams Scammers frequently instruct victims to download and install remote desktop software, claiming it will fix a computer problem. After the software is installed, the scammer obtains complete access to the victim’s computer, which can lead to the theft of sensitive information or the installation of malware. Additionally, they may request payment for the “service” they offer. Social Media Tech Support Impersonation Scammers are increasingly using social media platforms to impersonate tech support from well-known companies. They respond to your tech queries or complaints on social media and then direct you to fraudulent websites or phone numbers. Through these channels, they might offer to fix nonexistent problems for a fee or install malware on your device. Fake Tech Support Job Scams These scams target individuals looking for tech support jobs. Scammers post fake job listings, and when applicants respond, they are asked to pay for training, certification, or a startup kit. The job doesn’t exist, and the scammer walks away with the money and personal information provided during the application process. Voicemail Phishing (Vishing) In this scam, victims receive a voicemail purportedly from a legitimate tech support company, warning them about a security breach or software issue. The voicemail includes a callback number, and when the victim calls, they’re pressured into providing sensitive information or allowing remote access to their computer. Overpayment Tech Support Scam In this situation, a scammer impersonating a customer reaches out to a tech support service provider for assistance. Following the service, they deliberately overpay—often by a substantial sum—using a stolen credit card or a fraudulent account. They subsequently request a refund for the overpaid amount, typically directing it to a different account, which allows them to launder money through the business. Fake Antivirus Software Alerts Scammers use pop-up alerts on websites that warn you about viruses supposedly found on your computer. These alerts look legitimate and prompt you to download antivirus software, which is actually malware. Alternatively, they may direct you to a fraudulent website where you’re asked to input credit card information to purchase the fake antivirus software. How Bad is the Problem? Tech support scams are a problem that is increasingly becoming more significant. Elderly adults are especially vulnerable to these scams, as they are often targeted by tech support scammers who pose as legitimate tech support staff. Victims of tech support fraud lose an average of $200, though some have lost thousands of dollars. Tips for Avoiding Tech Support Scams Here are four tips to help you avoid tech support scams: Initiate Communication Caution: Remember that legitimate tech companies never initiate unsolicited calls for tech support. If an unknown caller claims to be from tech support, it’s wise to hang up. Scammers often employ this tactic to catch you off guard, so remain vigilant and skeptical of uninvited communications. Research Reputable Companies: Go the extra mile by conducting research before engaging with a tech support provider. Visit the official company website to identify authorized phone numbers. In the digital age, caller ID can also aid in verifying the authenticity of incoming “tech support” calls. This diligence ensures you deal exclusively with trusted entities. Guard Your Personal Information: A cardinal rule in navigating tech support is never to share sensitive data like passwords or credit card numbers. Genuine tech support will never request such information. Exercise caution when divulging personal or financial details to unfamiliar individuals, thereby mitigating potential risks. Fortify with Updated Antivirus Software: Staying one step ahead is paramount. Regularly update your antivirus software and perform routine scans. This proactive approach guards your system against malware that scammers may attempt to implant. By maintaining an active line of defense, you enhance your computer’s resilience against cyber threats. StrategyDescription Initiate Communication CautionLegitimate tech companies never initiate unsolicited calls. Beware of unknown callers claiming to be tech support. Hang up on suspicious calls to protect yourself from scammers using surprise tactics. Stay vigilant and skeptical of unsolicited communications. Research Reputable CompaniesConduct thorough research before engaging with a tech support provider. Visit official websites to find authorized phone numbers. Utilize caller ID to verify the authenticity of incoming "tech support" calls. Ensure interactions only with trusted entities. Guard Your Personal InformationNever share sensitive data like passwords or credit card numbers with tech support. Authentic providers will never ask for such information. Be cautious when disclosing personal or financial details to unknown individuals. Fortify with Updated Antivirus SoftwareProactively protect your system by keeping antivirus software up-to-date and performing regular scans. This approach thwarts attempts by scammers to implant malware. Strengthen your computer's defenses against cyber threats. Incorporating these expanded insights into your cybersecurity practices equips you with the knowledge and tools to thwart tech support scams. By nurturing a culture of caution, diligence, and continuous learning, you empower yourself to navigate the digital landscape with confidence and security. How Do You Tell if it’s a Tech Support Scammer? Knowing what legitimate tech companies do versus what scammers do is very important in avoiding becoming a victim of financial fraud. Be aware of requests for payment by cash reload card or wire transfer. These are both red flags that you’re dealing with a scammer. Also, remember that you can always proactively seek out tech support from a reputable company rather than waiting for someone to contact you. What To Do if You’ve Already Been Scammed? If you’ve already been scammed, the first thing you should do is call your credit card company. Explain the situation to the financial institution and ask them to cancel the charges. You should also change any passwords that you may have given out. Finally, be sure to run a scan of your computer with antivirus software to remove any malware that may have been installed. How Do You Report a Tech Support Scam? Reporting tech support scams to the Federal Trade Commission (FTC) is one way to help put a stop to these fraudulent activities. You can also report tech support scams to your state attorney general’s office. How Do You Recover from a Remote Access Scam? If you’ve been the victim of a remote access scam, recovering from the experience can be a challenge. The first thing you should do is change all of your passwords. You should also run a scan of your computer with antivirus software to remove any malware that may have been installed. Finally, be sure to contact your financial institution and explain the situation. They may be able to help you recover any money that was stolen from you. Conclusion Technology’s transformative power has changed how we live, but it has also created opportunities for scammers to take advantage of unsuspecting individuals through tech support scams. In today’s digital age, it’s essential to be aware of the different tactics these fraudsters use to safeguard both yourself and your computer. Understanding the mechanics of technical support scams and their operational tactics is paramount to safeguarding your personal and financial information. Recognizing that these scams often involve impersonating reputable tech companies like Microsoft or Apple and falsely claiming computer issues is a critical first step in avoiding falling victim. The rise of tech support scams, especially among vulnerable groups, highlights the critical need for awareness. As these scams become more sophisticated, it is essential to remain informed and to educate family and friends about the associated risks, particularly those affecting elderly adults. This article has offered insights into various common tech support scams, such as online ad and listing scams, phishing emails, suspicious pop-ups, and fraudulent websites. With this knowledge, you are now better prepared to identify the warning signs and safeguard yourself against these deceptive tactics. Staying proactive is key: initiate communication with tech support rather than responding to unsolicited calls, verify the legitimacy of companies, refrain from sharing personal information, and keep your antivirus software updated. These practices collectively serve as a robust defense against potential threats. In the unfortunate event that you do encounter a tech support scam, remember that taking swift action is crucial. Contact your financial institution, cancel unauthorized charges, change passwords, and use antivirus software to rid your system of any malware. By reporting tech support scams to authorities like the Federal Trade Commission and your state attorney general’s office, you contribute to the collective effort in curbing these fraudulent activities. Combining vigilance, education, and proactive measures, you can navigate the digital landscape with confidence, ensuring your safety and security online. Image: Envato Elements This article, "Tech Support Scams You Should Know About" was first published on Small Business Trends View the full article

Technology has made our lives easier in so many ways, but it has also created opportunities for scammers. They take advantage of unsuspecting people using a technical support scam. In this article, we’ll discuss twelve tech support scams you should be aware of. Knowing about them can help you protect yourself and your computer and help keep you from getting scammed online. Let’s get started! What are Technical Support Scams, and How Do They Work? Technical support scams have existed for years and are designed to steal your personal or financial information. Here’s how they operate: tech support scammers reach out to you, pretending to represent a reputable tech company such as Microsoft or Apple. They assert that there is an issue with your computer and that they require your assistance to resolve it. They might ask you to install malicious software that will give them access to your system, or they might try to get your credit or debit card information. Either way, they’re trying to steal your money. Don’t fall for it! Hang up the phone and report the scam to the proper authorities. READ MORE: Do You Need IT Support for Your Small Business? Common Tech Support Scams Businesses Face Businesses that both offer and use technical support services are often the targets of scammers. Let’s take a look at some common scams businesses face and should be aware of. Online Ads & Listings in SERPS Scammers will place online ads and listings on search engine results pages (SERPS), often using the name of a legitimate company. They may also create a fake website that looks like the real company’s site. When potential customers click on the ad or listing, they’re taken to the scammer’s site or given a fake phone number to call. The scammer then tries to sell the customer unnecessary support services or software or convince them to give up their personal or financial information. Scam Programs Scammers will create fake versions of legitimate software programs and offer them for download. These programs may contain malware that can infect your system, or they may be completely useless. Either way, the scammer is trying to get you to install their software so they can either steal your information or sell you unnecessary support services. Suspicious or Unknown Pop-up Window While browsing the web, a pop-up window suddenly appears, prompting you to call a phone number for tech support. The message may claim that your computer has a virus or that there is an issue with your account. Don’t call the number! These fake alerts are a scam designed to get you to give up your personal or financial information. Phishing Emails or Text Messages Scammers will send a phishing email or text message that appears to be from a legitimate company. They may say there’s a problem with your account or that you need to update your information. The message will often include a link to a fake website that looks like the real company’s site. Don’t click on the link! If you do, you may be taken to a site that will ask you for your personal or financial information. Or, the link may download malware onto your computer. Scam Websites Scammers often set up counterfeit websites that closely resemble legitimate ones. They might use a domain name similar to the authentic site or introduce a minor misspelling. Alternatively, they may establish a subdomain of the actual site (for instance, support.example.com). When you access the site, you may be prompted to provide your personal or financial details. You might also be presented with phony support services or software to download. In any case, the goal of the scammer is to steal your information. Tech Support Phone Scams This scam works by the scammer placing unsolicited phone calls to a business and pretending to be a computer technician from a tech support company. The scammer will then tell the business that they are experiencing problems with their operating system and that they need to take action immediately. The scammer then provides the business with one of the scam phone numbers to call. The business calls the number and reaches a person also pretending to be from tech support. The person on the other end of the line will then tell the business that they need to pay for tech support in order to fix the problem. The business will then be scammed out of money. Remote Desktop Software Scams Scammers frequently instruct victims to download and install remote desktop software, claiming it will fix a computer problem. After the software is installed, the scammer obtains complete access to the victim’s computer, which can lead to the theft of sensitive information or the installation of malware. Additionally, they may request payment for the “service” they offer. Social Media Tech Support Impersonation Scammers are increasingly using social media platforms to impersonate tech support from well-known companies. They respond to your tech queries or complaints on social media and then direct you to fraudulent websites or phone numbers. Through these channels, they might offer to fix nonexistent problems for a fee or install malware on your device. Fake Tech Support Job Scams These scams target individuals looking for tech support jobs. Scammers post fake job listings, and when applicants respond, they are asked to pay for training, certification, or a startup kit. The job doesn’t exist, and the scammer walks away with the money and personal information provided during the application process. Voicemail Phishing (Vishing) In this scam, victims receive a voicemail purportedly from a legitimate tech support company, warning them about a security breach or software issue. The voicemail includes a callback number, and when the victim calls, they’re pressured into providing sensitive information or allowing remote access to their computer. Overpayment Tech Support Scam In this situation, a scammer impersonating a customer reaches out to a tech support service provider for assistance. Following the service, they deliberately overpay—often by a substantial sum—using a stolen credit card or a fraudulent account. They subsequently request a refund for the overpaid amount, typically directing it to a different account, which allows them to launder money through the business. Fake Antivirus Software Alerts Scammers use pop-up alerts on websites that warn you about viruses supposedly found on your computer. These alerts look legitimate and prompt you to download antivirus software, which is actually malware. Alternatively, they may direct you to a fraudulent website where you’re asked to input credit card information to purchase the fake antivirus software. How Bad is the Problem? Tech support scams are a problem that is increasingly becoming more significant. Elderly adults are especially vulnerable to these scams, as they are often targeted by tech support scammers who pose as legitimate tech support staff. Victims of tech support fraud lose an average of $200, though some have lost thousands of dollars. Tips for Avoiding Tech Support Scams Here are four tips to help you avoid tech support scams: Initiate Communication Caution: Remember that legitimate tech companies never initiate unsolicited calls for tech support. If an unknown caller claims to be from tech support, it’s wise to hang up. Scammers often employ this tactic to catch you off guard, so remain vigilant and skeptical of uninvited communications. Research Reputable Companies: Go the extra mile by conducting research before engaging with a tech support provider. Visit the official company website to identify authorized phone numbers. In the digital age, caller ID can also aid in verifying the authenticity of incoming “tech support” calls. This diligence ensures you deal exclusively with trusted entities. Guard Your Personal Information: A cardinal rule in navigating tech support is never to share sensitive data like passwords or credit card numbers. Genuine tech support will never request such information. Exercise caution when divulging personal or financial details to unfamiliar individuals, thereby mitigating potential risks. Fortify with Updated Antivirus Software: Staying one step ahead is paramount. Regularly update your antivirus software and perform routine scans. This proactive approach guards your system against malware that scammers may attempt to implant. By maintaining an active line of defense, you enhance your computer’s resilience against cyber threats. StrategyDescription Initiate Communication CautionLegitimate tech companies never initiate unsolicited calls. Beware of unknown callers claiming to be tech support. Hang up on suspicious calls to protect yourself from scammers using surprise tactics. Stay vigilant and skeptical of unsolicited communications. Research Reputable CompaniesConduct thorough research before engaging with a tech support provider. Visit official websites to find authorized phone numbers. Utilize caller ID to verify the authenticity of incoming "tech support" calls. Ensure interactions only with trusted entities. Guard Your Personal InformationNever share sensitive data like passwords or credit card numbers with tech support. Authentic providers will never ask for such information. Be cautious when disclosing personal or financial details to unknown individuals. Fortify with Updated Antivirus SoftwareProactively protect your system by keeping antivirus software up-to-date and performing regular scans. This approach thwarts attempts by scammers to implant malware. Strengthen your computer's defenses against cyber threats. Incorporating these expanded insights into your cybersecurity practices equips you with the knowledge and tools to thwart tech support scams. By nurturing a culture of caution, diligence, and continuous learning, you empower yourself to navigate the digital landscape with confidence and security. How Do You Tell if it’s a Tech Support Scammer? Knowing what legitimate tech companies do versus what scammers do is very important in avoiding becoming a victim of financial fraud. Be aware of requests for payment by cash reload card or wire transfer. These are both red flags that you’re dealing with a scammer. Also, remember that you can always proactively seek out tech support from a reputable company rather than waiting for someone to contact you. What To Do if You’ve Already Been Scammed? If you’ve already been scammed, the first thing you should do is call your credit card company. Explain the situation to the financial institution and ask them to cancel the charges. You should also change any passwords that you may have given out. Finally, be sure to run a scan of your computer with antivirus software to remove any malware that may have been installed. How Do You Report a Tech Support Scam? Reporting tech support scams to the Federal Trade Commission (FTC) is one way to help put a stop to these fraudulent activities. You can also report tech support scams to your state attorney general’s office. How Do You Recover from a Remote Access Scam? If you’ve been the victim of a remote access scam, recovering from the experience can be a challenge. The first thing you should do is change all of your passwords. You should also run a scan of your computer with antivirus software to remove any malware that may have been installed. Finally, be sure to contact your financial institution and explain the situation. They may be able to help you recover any money that was stolen from you. Conclusion Technology’s transformative power has changed how we live, but it has also created opportunities for scammers to take advantage of unsuspecting individuals through tech support scams. In today’s digital age, it’s essential to be aware of the different tactics these fraudsters use to safeguard both yourself and your computer. Understanding the mechanics of technical support scams and their operational tactics is paramount to safeguarding your personal and financial information. Recognizing that these scams often involve impersonating reputable tech companies like Microsoft or Apple and falsely claiming computer issues is a critical first step in avoiding falling victim. The rise of tech support scams, especially among vulnerable groups, highlights the critical need for awareness. As these scams become more sophisticated, it is essential to remain informed and to educate family and friends about the associated risks, particularly those affecting elderly adults. This article has offered insights into various common tech support scams, such as online ad and listing scams, phishing emails, suspicious pop-ups, and fraudulent websites. With this knowledge, you are now better prepared to identify the warning signs and safeguard yourself against these deceptive tactics. Staying proactive is key: initiate communication with tech support rather than responding to unsolicited calls, verify the legitimacy of companies, refrain from sharing personal information, and keep your antivirus software updated. These practices collectively serve as a robust defense against potential threats. In the unfortunate event that you do encounter a tech support scam, remember that taking swift action is crucial. Contact your financial institution, cancel unauthorized charges, change passwords, and use antivirus software to rid your system of any malware. By reporting tech support scams to authorities like the Federal Trade Commission and your state attorney general’s office, you contribute to the collective effort in curbing these fraudulent activities. Combining vigilance, education, and proactive measures, you can navigate the digital landscape with confidence, ensuring your safety and security online. Image: Envato Elements This article, "Tech Support Scams You Should Know About" was first published on Small Business Trends View the full article

Accurate project resource estimations help you complete your projects on time and within the available budget. Here are several strategies for estimation and tools you can use to increase your chances of project success. The post 8 Key Strategies for Project Resource Estimation appeared first on The Digital Project Manager. View the full article

Seven experts offer their insights. By Marc Rosenberg The Rosenberg Practice Management Library Go PRO for members-only access to more Marc Rosenberg. View the full article

Seven experts offer their insights. By Marc Rosenberg The Rosenberg Practice Management Library Go PRO for members-only access to more Marc Rosenberg. View the full article

Google is enhancing Search ads with AI-powered changes that aim to increase asset flexibility, improve performance, and deliver more relevant ad experiences. Driving the news. Here’s what’s changing: Greater flexibility in RSAs: Google’s AI now assembles and serves headlines, descriptions, and assets dynamically to improve performance. In some cases, Google may omit certain content, like descriptions, if doing so leads to better engagement. New ways to use existing assets: Headlines that weren’t used in RSAs can now appear as sitelinks if they’re predicted to boost performance. Up to two RSA headlines may serve in the space previously reserved for sitelinks, linking to the final URL. This allows advertisers to maximize the impact of their creative assets while improving user experience. Why we care. Google’s AI is now optimizing responsive search ads (RSAs) by finding the best combination of assets to maximize engagement and conversions. Leveraging unused headlines as sitelinks and refining ad combinations in real time should help maximize the impact of your creative assets without extra effort. This update works toward ads remaining relevant to search queries, improving visibility and performance while maintaining control over key messaging elements. Ultimately, it should help advertisers drive more meaningful interactions with potential customers and improve ROI. The big picture. Google said it remains committed to maintaining asset relevance and respecting pinned elements within ads. The combinations report’s purpose is to help advertisers analyze which headlines, descriptions, and assets are appearing most frequently. This global rollout reinforces Google’s effort to make ads more adaptable while ensuring they align with user search intent. Bottom line. Google’s AI-driven ad flexibility could help you reach customers with more relevant, engaging messaging — optimizing performance while streamlining ad creation. View the full article

The risks of a backlash are rising and could galvanise European competitors View the full article

Bloc’s trade commissioner in Washington to seek a compromise with Donald TrumpView the full article

Before he lost his job in a mass firing by the Trump administration last Friday, Nate Vince was the only locksmith for the hundreds of buildings and millions of visitors at Yosemite National Park. “Imagine a city-size place with one locksmith to all those people,” Vince says. “When there’s a car accident and an emergency medical person can’t get into a vehicle, or can’t get into their supplies they need, they would call me.” Now, with the nearest cities hours away, there’s no one who can easily do the same work. He says a coworker who was also fired was the park’s only HVAC technician, handling heating and cooling for every building in the park. At a nearby national monument, he says a friend who was a park ranger was fired despite the fact that he was that park’s only EMT—a first responder who has saved lives. “This is flat-out reckless,” the park ranger, Alex Wild, wrote on Instagram after the elimination of his job. Wild had always had good performance reviews. But like other workers who were fired, he got a form email saying that he had “failed to demonstrate fitness or qualifications for continued employment.” A National Park Service employee is seen as photographers flock to take photos of Firefall at Horsetail Fall in Yosemite National Park, California, United States on February 19, 2025. [Photo: Tayfun Coskun/Anadolu/Getty Images] Rethink your vacation plans In Southern California, a worker at a national forest who was fired said that part of their job involved preventing wildfires. “My crew is responsible for so much prevention and post-wildfire cleanup, and at this point it’s almost a guarantee that this forest will have some sort of major wildfire, as it has for the last few years,” the former employee said off the record. Across the country, around 1,000 National Park Service employees were fired on February 14, from staff who run ticket booths to janitors. Another 3,400 workers were fired from the Forest Service. Hundreds of other employees chose to accept the government’s (likely illegal, and unfunded) offer to resign from their job and still get paid for months. The net effect: If you’re planning a vacation to a national park or public lands this spring or summer, the experience might be very different than it was in the past. Bathrooms might be closed or overflowing with trash because there aren’t enough workers to clean them. Trails might fall into disrepair. Some smaller parks may have to shut down entirely. And ecosystems are likely to suffer. Visitors are already seeing changes now. Last weekend, if you tried to go Franklin Falls, part of a national forest in Washington, you would have seen a barricade on the road and a sign saying that the trailhead was closed “due to the large-scale termination of Forest Service employees.” If you tried to visit the Grand Canyon, you would have waited twice as long as usual at the entrance. Cuts on top of cuts The cuts compound challenges that parks had after years of inadequate funding. “Our parks were already stretched thin,” says John Gardner, senior director on budget and appropriations at the nonprofit National Parks Conservation Association. Since 2010, he says, staffing in national parks has dropped by 20%, while the number of visitors grew by an average of 16%. (The situation is worse in some parks, like Zion, which has twice as many visitors no additional staff.) Now, Gardner says, “there are positions across the board—from maintenance to resource care to interpretation that have been lost. And that threatens the protection of cultural and natural resources as well as the visiting experience.” Work behind the scenes to manage forests and other ecosystems will suffer. “We’re not the people you see out on the trails leading walks, but we’re the reason that the resources are there for visitors to enjoy,” says Angela Moxley, a botanist who was just fired from her job restoring habitats and studying endangered species at Harpers Ferry National Historical Park in West Virginia. “One of the things I still can’t wrap my head around is that I just had to walk away from all of these projects I was working on,” she says. “There was no time to make any sort of plans to hand over the work or discuss any of it. And there aren’t going to be enough people left anyway to take over the project, anyway.” In November and December, for example, she sowed seeds into wetlands, and had planned to go out next month to see which plants had germinated and determine the next steps to take. “Now I’ll never know,” she says. Like other workers who were fired on Valentine’s Day, she was in a probationary period—she had been in her current role for just under a year, meaning that she didn’t have the same job protections as staff with more tenure. She also got the same email as others, blaming her performance for the firing, despite excellent performance reviews. When Trump took office in January, seasonal Park Service employees also had their job offers rescinded. After pressure, the Department of the Interior said last week that it would reinstate 5,000 of those employees. But Gardner says that it’s an open question how quickly those positions can be filled now; some workers have moved on, and others will question whether they really want the jobs. “I think you’re going to see a lot of people wary of applying, and they’re going to consider other opportunities,” says Gerry Seavo James, a deputy campaign director at the Sierra Club. At some parks where the number of visitors peaks in the spring, onboarding for seasonal visitors typically would have started now. The delays mean that parks likely could be critically understaffed. Trash piles up on the National Mall, which is overseen by the National Park Service, during the 2018 shutdown. [Photo: Mark Wilson/Getty Images] What will the parks be like? Visitors may have negative experiences, and parks could see serious damage. During the first Trump administration, when a government shutdown in 2018 closed national parks, Joshua Tree National Park was devastated. “People drove around the gates, drove through the desert off-road, and camped in areas that weren’t allowed for camping, including an area that is important for a Native American tribe,” says Curt Sauer, a former superintendent at Joshua Tree. “The trash was immeasurable, and the human defecation around the restrooms, which were closed.” Some of the park’s unique trees were cut down; illegal campfires damaged other parts of the fragile ecosystem. Closed bathrooms in Yosemite National Park, 2018. [Photo: Michael Macor/San Francisco Chronicle/Getty Images] Slashing jobs at the Park Service and Forest Service—none of which were particularly well-paid—isn’t going to save the government much money. (In fact, hiring outside workers to do the same jobs will probably cost more: Nate Vince notes that he was paid around a third of what he would have made as a locksmith in the “real world.”) Seasonal workers typically earn around $15–19 an hour, and in some cases, that’s covered by visitor fees, not the federal budget. The total budget for the Park Service is less than one-fifteenth of one percent of the federal budget. “There’s nothing efficient in culling the ranks of the Park Service workforce,” says Gardner. “It’s reckless, and it undermines an important economic driver.” Every dollar invested in national parks, he says, returns around $15 in economic activity in nearby communities. A view of Golden Gate Bridge and Presidio as seen from Twin Peaks in San Francisco, 2023. [Photo: Tayfun Coskun/Anadolu/Getty Images] The destruction is the point If saving money isn’t the goal, it’s possible that deliberate destruction is. When parks and public lands can’t function properly, “that, in turn, is going to lead to frustrations by the public, which will just further bolster the argument that these federal land agencies are incapable of doing their jobs, and that the land would be better served by putting them in state or private hands,” says Neal Clark, the wildlands director at the Southern Utah Wilderness Alliance, a nonprofit that works to protect public lands. The author of Project 2025’s section about the Department of the Interior, William Perry Pendley, has argued in the past that public lands in the West should be privatized. Project 2025 talks about reducing national monuments and environmental protections, and increasing drilling for oil and gas. Trump has talked about building “freedom cities” on public lands. In an executive order on February 19, Trump said he was eliminating the Presidio Trust, which manages the 1,500-acre Presidio National Park in San Francisco; some Trump supporters have suggested that the park should be developed into housing. “I think it’s important to remember the entire public land system is a response to corporate greed and exploitation of what were shared resources,” says Clark. “We’re hearing the same arguments today that were made 100 years ago, and they’re coming from essentially 21st-century robber barons. This is about corporate greed.” Still, national parks and public lands are broadly popular—and some past attempts to change them have failed. (Reagan, for example, wanted to auction off public lands to help with the deficit, but that didn’t happen.) Public pressure on Congress can help, says Gardner. “The most important thing that people can do is reach out to their elected members of Congress,” he says. If you have time, make an extra call to the representatives for districts with parks like Yellowstone, he says—and tell them that you won’t be bringing your tourist dollars unless parks have the staff they need to run properly. View the full article

Fartleks are a well-known and popular running workout—or at least they’re something runners talk about all the time. But how many of us have gone out and said “I’m doing a fartlek today” and actually followed through with it? The original idea is that the workout is unstructured (the name means “speed play”) so it’s hard to plan one. Here’s what you need to know about fartleks, and some guidelines to setting yourself up for a fun and productive one. What counts as a fartlek run? “Fartlek” comes from a Swedish term meaning “speed play,” and it’s usually described as something you just go out and do for funsies. You choose a landmark—say, a mailbox up ahead—and decide to run faster until you get to it. Then you slow down again. Most runners and coaches would agree on that description, but when you try to nail down a definition of the fartlek run, things start to fall apart. If you run fast for one minute and slow for four, is that a fartlek, or just a time-based interval? Can you run fartleks at a specific pace, or just off vibes? I even saw one post on Reddit that claimed it’s not a real farlek if you know how long you’ll be running each segment—you need a coach to blow a whistle when you least expect it. Still, these are some commonalities among the descriptions I’ve read, and we can use them to guide us: A fartlek run includes short segments of faster and slower running. The slower running is still running, usually around your easy pace. So this isn’t a sprint-and-walk situation, more like jog-and-surge. (If you need to walk those recoveries, keep your pace strong and powerful.) Precise paces and times are not required. The faster segments should be short, and the easy segments should be longer. Your cues to speed up and slow down may come from your environment, your training partners, your whims, or a loose plan you had when you set out. A fartlek run should feel harder than an easy run. Why run a fartlek? The benefits of fartlek runs will depend on how you do them. Some fartleks are basically a threshold run, some end up being long runs with some marathon-pace work in the middle, and some are just standard speedwork with a different name. These will all have different benefits. If a coach or written program tells you to do a “fartlek run,” make sure to get clarification on what that’s supposed to mean. Here are some of the reasons commonly given for including fartlek runs in a program: If the runner chooses their own intervals, it can be fun and playful, sort of a mental break from structured training. Since there are no strict pace targets, it can serve as a transition between easy running and introducing more structured speedwork (for example, as you finish your off-season and start training for a race). The variety in the run can make it a little less boring than a standard threshold or long run. You can’t compare your times or paces to what you’ve done previously, since every fartlek is different. This can help if you get anxious about whether you’re “improving” enough. Examples of fartlek runs you can try todaySo we have some guidelines, and we know when and why we might try a fartlek run. With that, you can pretty much put together your own version—but I’d like to give a few examples to start you off. There are no wrong answers, so feel free to add your own! For any of these, plan to start and end your run with at least five to 10 minutes of easy jogging (or however you like to warm up and cool down). The music fartlekYou’ll need a good playlist for this one. (Fortunately, we have a guide from our resident spinning instructor on how to craft a great one.) When the song is slow, jog easy. When the chorus picks up the energy a bit, you can too. And if it hits a big, emotional bridge—you know what to do. You can also do this same idea song by song. Alternate chill songs with higher energy ones, and match that energy to your running speed. Remember, it’s a fartlek, so you can always skip or repeat a song as you see fit. The hill fartlekDo you have a route with some little hills or challenging parts here and there? Jog easy, but when you hit one of those special spots, put on a little extra speed and surge up that hill. Or, if the hills are too steep for that to be realistic, choose flat straightaways or downhills where you can really open it up and get your legs moving. The lightpole fartlekThis one is good for some distance-based guidelines if you run in a place with lightpoles, mailboxes, or some similar repetitive structure. Starting at one pole, run fast until you hit the next one, then jog easy until you pass two or three more. “Haul ass” triggersI love this idea, which came from an old Reddit comment. The redditor says: “I learned about fartlek runs in the US Army, and still to this day I have certain spots in my routes that I consider ‘haul ass’ segments. I also have a rule that if certain songs come up in my play list when set to shuffle, that's sprint mode or skip the song.” This is like a speedwork version of the “run until” challenge. The “haul ass” segments could be a favorite hill or straightaway, as we discussed above, but you could come up with more creative options as well. Here are a few: If you pass a picnic with a boom box blasting, run faster for as long as it’s in earshot. If you see a cute dog or a cool-looking bird, run faster for 30 seconds. And of course, every park runner’s favorite, “pass that person in front of me.” They don’t have to know you think it’s a race. The partner fartlekThis one is like the “pick a mailbox” type of fartlek, but the catch is that you and your running buddy get to take turns. This can be playful, vicious, or anything in between, depending on how you and your buddy get along. (He made me run a real long one? OK, I’ll make him sprint up this hill!) Time-based fartleksSome will say these aren’t true fartleks, but sorry—plenty of people run time-based intervals with loose pace targets and call them fartleks. Here are a few I’ve seen: 1 minute fast/4 minutes easy Pyramid up and down: 1 minute fast, 1 minute easy, then 2 of each, 3 of each, then 2, then 1. Jog easy for a bit before starting the next pyramid. Descending only: 5 minutes fast, 5 easy, then 4, 3, 2, and 1. The treadmill fartlekI’m now realizing that some of my ways to make the treadmill less boring are, in fact, fartleks. My favorite is the simple rule to “change something every quarter-mile.” That could mean an increase in speed, or a decrease in speed. A little bump to the incline. Maybe I just try to get this last quarter-mile over with as fast as possible. Again, make up your own rules. You could do time-based intervals as above, or choose triggers like sprinting for 30 seconds whenever a number 7 comes up on any of the readouts in front of you. View the full article

This post was written by Alison Green and published on Ask a Manager. Here are four updates from past letter-writers. 1. Retired coworker keeps coming back to gossip (#3 at the link) Unfortunately, the retired coworker is someone who will take offense at any direct request to be left alone to do work. He would go up and down the hallway talking loudly to other people about how “So-and-So told me to get lost!!!!” and cause even more of a ruckus. My supervisor is often not there to see what is happening, and was not effective in dealing with him before he retired. (Example: He told our supervisor, “I don’t attend meetings because that’s what works for me,” and she let him keep up that behavior.) But the good news is, some of the other people the retired coworker liked to bother also retired, and we got some new upper-level management that he may be a little wary of, so he has not been coming in as often. I still get e-mails from him asking about office gossip, but those are much easier to deal with than his in-person disruptions. I either don’t reply or answer in a bland manner, not contributing to, confirming, or denying any gossip. This has effectively taken his obsession with office gossip off my plate. 2. How do I give notice at a job I’m passionate about? (#5 at the link) I was, in fact, offered the job I was interviewing for. And giving notice was…not without hiccups! I was informed by my new company that in order to be eligible for a year end bonus, I needed to start no later than September 30. I had been explicit throughout the interview process that I wanted to give at least 3 weeks of notice- I really was the lynchpin for the program I was building and knew more notice would be the best way to set my boss and colleagues up for success. However, given how long the background check took, I couldn’t give notice until September 13, to provide only 2 weeks. The issue? My boss was set to leave the country on September 19, and would be gone the whole rest of the following week, basically providing only 3 days of transition with her in the office. Remembering your frequent advice that people leave all the time and sometimes timing is bad, but folks just manage, I delivered this news as matter-of-factly as possible. Boss was Not Pleased. Not pleased with me for leaving at all, not pleased with the notice timing, really just upset all around. However, I held firm- I would be foregoing a bonus if I chose to start later than September 30! And that was the plan, until…the woman who runs my division at my new company inquired how my giving notice had gone. I told her the story, including my boss’s international trip. New company and old company are close partners in the same industry, and new company didn’t want to damage the relationship with the old company, so division head was quite concerned. (Without exaggeration, I can say this was one of the most stressful times of my professional life, worrying that both companies- both of which I respect greatly!- were unhappy with me.) Division head pulled some strings with HR to allow me to receive a “signing bonus” that was more or less commensurate with what I would have received at year end, and so I provided an additional week’s worth of notice, working 3 weeks total, one week after my old boss returned to the country. My old boss remained cool towards me for leaving, though we are professionals in a small industry- she can’t avoid working with me in the future. I’ll say that I absolutely worked my tush off during my notice period to set my colleagues up for success as best I could, and as I was documenting it all, even I was shocked by how much had been on my plate. I know they were already discussing breaking my role into 2; if they’d asked me, I would have advised 3, because 2 people would be able to handle everything I was doing, but the 3rd person would have been able to get to all the things I wanted to do or should have been doing, but just didn’t have time. I’m not sure how they plan to pay these folks- I was underpaid for how much I was doing already- but I suppose that’s not my problem. I took my nearly 40% pay increase and went to work for a company I had already deeply admired, doing work I’m excited about with people I really enjoy working with. Thanks to you and the commenters for reassuring me that it really was okay to move on. I wish I could have finished building what we started at my old company, but I’m delighted to be working for a company where the workload expectations are reasonable, and they’re paying me so much more. 3. Do I have to use the phone for my freelance client? (#2 at the link) Edwina called me a few more times about potential projects, but each time they ended up not going ahead for various reasons. I finally realized that she needs to talk through projects and her feelings in order to wrap her head around what to do — meaning she does on the phone with me what most people do on their own before deciding to hire a freelancer. I imagine she’s one of those people you find in every office who is extremely nice but you have to plan an escape route from when you’re busy. In the end, someone else has taken over the projects I do regularly for this client, and we have settled into a nice routine of her emailing me the project to ask if I can take it, and me answering yes and then emailing it back when it’s ready. So I didn’t end up taking anyone’s advice specifically, but have come to better understand Edwina’s motivations, and hopefully I can steer the conversation back into focus if we work together again. I also have a friend who stopped working with a freelance client after she couldn’t take the client calling to destress over projects all the time. My friend absorbed it all and then could no longer function, so that also helped me inform how to draw a line between what’s included in my work and what isn’t. It’s a flexible line, of course, but I think there’s value in examining it now and then and evaluating how clients fill or drain us. 4. My friend applied for a job reporting to me and I don’t want to hire her (#4 at the link) I got quite lucky in the end and didn’t have to have too hard of a conversation. In her application, friend’s salary expectation was way above our range, which was a great way for me to describe to her that the role was quite junior and wouldn’t be a good fit. She was at a point where she was coming to the end of a contract and getting a little worried about finding her next gig so said she’d take anything but I don’t think she meant this low of a salary and within a few days she’d gotten something way more appropriate. So she never made it through initial screening and I didn’t need to talk to my boss about her. Her new role has its challenges but the workplace is nicer so although she might still get sucked into things that don’t really affect her, she’s also less negative than she used to be. And I’m totally amenable to listening to a friend vent! So she and I are still great friends. View the full article

Cost accounting is about reporting all of the fixed and variable costs involved in producing something. It corrals in numbers like overhead costs, materials, and labor. And others. It gives your small business a solid framework to plan with. And it shows your enterprise what’s working and profitable and what needs to be tweaked. What Exactly is Cost Accounting? Cost accounting involves several different metrics. It’s about cost control to increase profits. By looking at numbers like marginal cost versus standard costs to name a few. Businesses put the pieces together for a cost volume profit analysis that provides a cost accounting system tracking production. It tracks an SMB’s financial performance by recording, analyzing, and then reporting on costs. There’s one goal here to analyze such costs. To bump up a small business’s net profit margins by increasing the sales level for a product or service. Summary Cost TypeDescription Fixed CostsRemain unchanged regardless of the numbers produced or sold. Examples: Lease, rent, utilities, salaries. Process costing integrates mass production. Variable CostsFluctuate with sales. Include raw materials, distribution. Labor costs can be variable. Used in calculating the contribution margin. Direct CostsTied directly to a specific product. Examples: Material for a car. Known as COGS in manufacturing and COS in retail. Affected by factors like currency exchange. Indirect CostsNot directly tied to production. Examples: Business admin salaries, managerial accounting costs, office expenses. Operating CostsAlso known as operating expenses. Include utilities, rent. Indicate efficiency of production processes. Can be fixed or variable. Sunk CostsHistorical cost that is unrecoverable. Money already spent and doesn't figure into current business decisions. Main Costs Analyzed by a Cost Accountant Cost accountants are the people who work these numbers. They use the following cost accounting methods. Fixed Costs Fixed costs don’t change regardless of the numbers produced or sold. Like lease and rent, utilities and salaries. Process costing is a way to fold mass production into total fixed costs. Variable Costs These are costs incurred that fluctuate with sales. These variable costs change and include raw materials and distribution. Labor costs can be added in. Fixed and variable costs are the types most small businesses deal with. These work with what’s called a contribution margin. That’s leftover revenue after subtracting variable delivery costs from production costs. Direct Costs This type of financial accounting isn’t that simple. Good decision-making needs great data, so the direct cost needs to be included in the production process numbers. This cost is tied directly to a specific item, like the material used for a car. Here’s another example. In manufacturing, these are called the cost of goods sold (COGS) and in a retail business that buys from suppliers, these are called cost of sales (COS). Direct costs change when production or purchasing increases or decreases. Changes in currency exchange or supplier prices have an effect. Indirect Costs Indirect costs show up on a balance sheet in a different way. They are not tied directly to what’s produced. Think business administration salaries and managerial accounting costs. Utilities and office expenses count as indirect costs, too. Operating Costs These can be called operating expenses in the financial accounting world, which includes utilities and rent. They can be fixed or variable and they are used to gauge how efficient production processes are. Sunk Costs This cost is historical. A certified public accountant lists these as unrecoverable. Money already spent. They don’t figure into current business decisions. Cost accounting often needs to factor in a work in progress. That’s a term for goods that are being produced but aren’t completely finished. Types of Cost Accounting There are several common types of cost accounting, and their results are reflected in financial statements. Cost accounting systems are effective across various industries. For instance, steel companies must manage numerous departments. Standard Cost Accounting The costs are based on what is produced under typical operating conditions. Cost accountants look for differences between standard and actual costs. That leads to variance analysis. Activity-Based Costing Often called ABC, this is cost accounting dealing with specific services and goods. A business assigns overhead costs to either and the activity-based costing provides accurate numbers. Absorption Costing This is used to corral all the costs that go into any product. Common input costs in this category that go on financial statements include: Wages for the employees who build the product. The type and quantity of raw materials needed overhead costs. This type of cost accounting results in lower expenses on an income statement. Read More: what is financial accounting Lean Accounting This is a bit different than standard costing. Lean focused performance measurements look to streamline production cycles and lead times. Done right, this can free up 25% more production capacity. Marginal Costing This is used for budget preparation and to make short-term decisions. Marginal costing looks at how variable costs affect production. Throughput Accounting This is an alternative to other methods. Two factors are taken into account. Sales and production variable costs. It also assumes that labor is a fixed cost. Cost Accounting Vs. Financial Accounting There are distinctions that need to be made for good business management. Like the differences between cost accounting and financial accounting. If you’re wondering: “What is financial accounting?” There’s a definition below. In a nutshell: Cost accounting classifies costs for a total quantity over a specific time. It’s designed to uncover and control them. Financial accounting takes a different approach. It’s a record of all monetary transactions. This includes Balance Sheets, Cash Flow Statements, and Income Statements. Following are some pluses and minuses of the cost accounting model. Advantages of Cost Accounting Small businesses will find advantages to hiring a cost accountant. Here are five. Cost Control: Cost accounting standards establish a budget, ensuring that expenses do not exceed the allocated amount. By comparing actual costs to the standard costs, you can identify any unfavorable variances. Planning Future Production: This allows you to compare input costs and other numbers like sales prices and plan future production. Analyze Trends Use a trend line to track a cost. This kind of variance analysis highlights spikes and declines in expenses. Look for anything abnormal. Do A Cost Objects Analysis Cluster revenues and expenses in this manner. Utilize categories such as product and distribution channels to identify a reasonable profit. Make Better Decisions This kind of management accounting can help your team stay informed. That means decisions are made based on accurate assessments. Disadvantages of Cost Accounting Cost accounting was developed to look at cost control. But there are some drawbacks. The Expense Setting up this system requires a significant investment. For instance, you will need to maintain two sets of accounting books. Initial Setup and Maintenance: Setting up a cost accounting system demands significant financial resources. Beyond the initial setup, the ongoing maintenance and updating of the system can also be costly. Duplication of Work: Companies that utilize both financial and cost accounting must maintain two sets of accounting records. This not only raises costs but can also result in redundant efforts and inefficiencies. High Software Costs: With technological advancements, many companies opt for sophisticated cost accounting software. These can be pricey, and the return on investment isn’t always immediate. It Can Be Complicated There are a number of steps involved, like collecting and classifying expenses. That means more documents and forms to put reports together. It Requires Skilled People This kind of accounting requires highly skilled auditors and accountants. Employees would need special training. Addressing Challenges in Cost Accounting While cost accounting offers numerous benefits, small businesses may face challenges in its implementation, such as the complexity of data collection and analysis and the need for ongoing adjustment of cost accounting models to reflect business changes. Simplifying Data Collection: By identifying key cost drivers and concentrating on essential expense areas, the data collection process can be streamlined, reducing complexity. Additionally, utilizing automated data collection methods can greatly lessen the effort required. Adapting to Business Changes: Cost accounting systems must be sufficiently flexible to respond to changes in the business environment, including alterations in production methods, fluctuations in supply chain costs, or the introduction of new products. Conducting regular reviews and updates of the cost accounting system helps maintain its relevance and accuracy. Strategic Implementation of Cost Accounting Implementing cost accounting within a small business requires strategic planning and a clear understanding of the business’s operational dynamics. It involves identifying the specific cost accounting methods that align with the business’s production processes, product offerings, and financial goals. Customized Cost Accounting System: Creating a customized cost accounting system tailored to the unique needs of your business can provide more accurate and actionable insights. This system should integrate seamlessly with existing financial systems, ensuring comprehensive tracking and analysis of all relevant costs. Training and Development: Investing in training for your team to understand and effectively apply cost accounting principles is crucial. This includes not only the accounting department but also managers and decision-makers across the business who can benefit from cost-related insights to optimize their operations. Leveraging Technology in Cost Accounting Advancements in accounting software have made it easier for small businesses to adopt and benefit from cost accounting practices. Selecting the right technology tools can automate many aspects of cost tracking and analysis, reducing the manual workload and improving accuracy. Cost Accounting Software Solutions: There are numerous cost accounting software solutions available that cater to different business sizes and industries. These tools can help in tracking costs in real-time, performing variance analysis, and generating detailed reports for informed decision-making. Integration with Business Processes: Integrating cost accounting software with other business systems, such as inventory management and CRM platforms, can provide a holistic view of your business’s financial health. This integration allows for a more dynamic approach to managing costs and optimizing profitability. How Much Does it Cost to Hire a Cost Accountant? The Bureau of Labor Statistics pegs the average hourly rate at $40 per hour. The actual fee can be above or below that depending on: The experience of the cost accountant. The tasks your small business needs to be performed. How often will you need to use their services? Remember most of these professionals charge on per-service rate or hourly. Some might even charge for specific projects like doing small business taxes. Is Cost Accounting Right for Your Business? Cost accounting systems analyze and report on a small business’s cost structure. There are several different types, including lean accounting and standard costing. There are advantages and disadvantages to this type of accounting. For example, it can help your business plan production. But you need skilled people to work the numbers. And that can be expensive. You can hire one of these accountants or look at DIY software. Either way, make sure to look at the services you need to start. Many small businesses will need everything from business advice to bookkeeping. Don’t forget to consider the financial gains when using these services. And how your small business can avoid fines and filing mistakes. Image: Depositphotos This article, "What is Cost Accounting?" was first published on Small Business Trends View the full article

Cost accounting is about reporting all of the fixed and variable costs involved in producing something. It corrals in numbers like overhead costs, materials, and labor. And others. It gives your small business a solid framework to plan with. And it shows your enterprise what’s working and profitable and what needs to be tweaked. What Exactly is Cost Accounting? Cost accounting involves several different metrics. It’s about cost control to increase profits. By looking at numbers like marginal cost versus standard costs to name a few. Businesses put the pieces together for a cost volume profit analysis that provides a cost accounting system tracking production. It tracks an SMB’s financial performance by recording, analyzing, and then reporting on costs. There’s one goal here to analyze such costs. To bump up a small business’s net profit margins by increasing the sales level for a product or service. Summary Cost TypeDescription Fixed CostsRemain unchanged regardless of the numbers produced or sold. Examples: Lease, rent, utilities, salaries. Process costing integrates mass production. Variable CostsFluctuate with sales. Include raw materials, distribution. Labor costs can be variable. Used in calculating the contribution margin. Direct CostsTied directly to a specific product. Examples: Material for a car. Known as COGS in manufacturing and COS in retail. Affected by factors like currency exchange. Indirect CostsNot directly tied to production. Examples: Business admin salaries, managerial accounting costs, office expenses. Operating CostsAlso known as operating expenses. Include utilities, rent. Indicate efficiency of production processes. Can be fixed or variable. Sunk CostsHistorical cost that is unrecoverable. Money already spent and doesn't figure into current business decisions. Main Costs Analyzed by a Cost Accountant Cost accountants are the people who work these numbers. They use the following cost accounting methods. Fixed Costs Fixed costs don’t change regardless of the numbers produced or sold. Like lease and rent, utilities and salaries. Process costing is a way to fold mass production into total fixed costs. Variable Costs These are costs incurred that fluctuate with sales. These variable costs change and include raw materials and distribution. Labor costs can be added in. Fixed and variable costs are the types most small businesses deal with. These work with what’s called a contribution margin. That’s leftover revenue after subtracting variable delivery costs from production costs. Direct Costs This type of financial accounting isn’t that simple. Good decision-making needs great data, so the direct cost needs to be included in the production process numbers. This cost is tied directly to a specific item, like the material used for a car. Here’s another example. In manufacturing, these are called the cost of goods sold (COGS) and in a retail business that buys from suppliers, these are called cost of sales (COS). Direct costs change when production or purchasing increases or decreases. Changes in currency exchange or supplier prices have an effect. Indirect Costs Indirect costs show up on a balance sheet in a different way. They are not tied directly to what’s produced. Think business administration salaries and managerial accounting costs. Utilities and office expenses count as indirect costs, too. Operating Costs These can be called operating expenses in the financial accounting world, which includes utilities and rent. They can be fixed or variable and they are used to gauge how efficient production processes are. Sunk Costs This cost is historical. A certified public accountant lists these as unrecoverable. Money already spent. They don’t figure into current business decisions. Cost accounting often needs to factor in a work in progress. That’s a term for goods that are being produced but aren’t completely finished. Types of Cost Accounting There are several common types of cost accounting, and their results are reflected in financial statements. Cost accounting systems are effective across various industries. For instance, steel companies must manage numerous departments. Standard Cost Accounting The costs are based on what is produced under typical operating conditions. Cost accountants look for differences between standard and actual costs. That leads to variance analysis. Activity-Based Costing Often called ABC, this is cost accounting dealing with specific services and goods. A business assigns overhead costs to either and the activity-based costing provides accurate numbers. Absorption Costing This is used to corral all the costs that go into any product. Common input costs in this category that go on financial statements include: Wages for the employees who build the product. The type and quantity of raw materials needed overhead costs. This type of cost accounting results in lower expenses on an income statement. Read More: what is financial accounting Lean Accounting This is a bit different than standard costing. Lean focused performance measurements look to streamline production cycles and lead times. Done right, this can free up 25% more production capacity. Marginal Costing This is used for budget preparation and to make short-term decisions. Marginal costing looks at how variable costs affect production. Throughput Accounting This is an alternative to other methods. Two factors are taken into account. Sales and production variable costs. It also assumes that labor is a fixed cost. Cost Accounting Vs. Financial Accounting There are distinctions that need to be made for good business management. Like the differences between cost accounting and financial accounting. If you’re wondering: “What is financial accounting?” There’s a definition below. In a nutshell: Cost accounting classifies costs for a total quantity over a specific time. It’s designed to uncover and control them. Financial accounting takes a different approach. It’s a record of all monetary transactions. This includes Balance Sheets, Cash Flow Statements, and Income Statements. Following are some pluses and minuses of the cost accounting model. Advantages of Cost Accounting Small businesses will find advantages to hiring a cost accountant. Here are five. Cost Control: Cost accounting standards establish a budget, ensuring that expenses do not exceed the allocated amount. By comparing actual costs to the standard costs, you can identify any unfavorable variances. Planning Future Production: This allows you to compare input costs and other numbers like sales prices and plan future production. Analyze Trends Use a trend line to track a cost. This kind of variance analysis highlights spikes and declines in expenses. Look for anything abnormal. Do A Cost Objects Analysis Cluster revenues and expenses in this manner. Utilize categories such as product and distribution channels to identify a reasonable profit. Make Better Decisions This kind of management accounting can help your team stay informed. That means decisions are made based on accurate assessments. Disadvantages of Cost Accounting Cost accounting was developed to look at cost control. But there are some drawbacks. The Expense Setting up this system requires a significant investment. For instance, you will need to maintain two sets of accounting books. Initial Setup and Maintenance: Setting up a cost accounting system demands significant financial resources. Beyond the initial setup, the ongoing maintenance and updating of the system can also be costly. Duplication of Work: Companies that utilize both financial and cost accounting must maintain two sets of accounting records. This not only raises costs but can also result in redundant efforts and inefficiencies. High Software Costs: With technological advancements, many companies opt for sophisticated cost accounting software. These can be pricey, and the return on investment isn’t always immediate. It Can Be Complicated There are a number of steps involved, like collecting and classifying expenses. That means more documents and forms to put reports together. It Requires Skilled People This kind of accounting requires highly skilled auditors and accountants. Employees would need special training. Addressing Challenges in Cost Accounting While cost accounting offers numerous benefits, small businesses may face challenges in its implementation, such as the complexity of data collection and analysis and the need for ongoing adjustment of cost accounting models to reflect business changes. Simplifying Data Collection: By identifying key cost drivers and concentrating on essential expense areas, the data collection process can be streamlined, reducing complexity. Additionally, utilizing automated data collection methods can greatly lessen the effort required. Adapting to Business Changes: Cost accounting systems must be sufficiently flexible to respond to changes in the business environment, including alterations in production methods, fluctuations in supply chain costs, or the introduction of new products. Conducting regular reviews and updates of the cost accounting system helps maintain its relevance and accuracy. Strategic Implementation of Cost Accounting Implementing cost accounting within a small business requires strategic planning and a clear understanding of the business’s operational dynamics. It involves identifying the specific cost accounting methods that align with the business’s production processes, product offerings, and financial goals. Customized Cost Accounting System: Creating a customized cost accounting system tailored to the unique needs of your business can provide more accurate and actionable insights. This system should integrate seamlessly with existing financial systems, ensuring comprehensive tracking and analysis of all relevant costs. Training and Development: Investing in training for your team to understand and effectively apply cost accounting principles is crucial. This includes not only the accounting department but also managers and decision-makers across the business who can benefit from cost-related insights to optimize their operations. Leveraging Technology in Cost Accounting Advancements in accounting software have made it easier for small businesses to adopt and benefit from cost accounting practices. Selecting the right technology tools can automate many aspects of cost tracking and analysis, reducing the manual workload and improving accuracy. Cost Accounting Software Solutions: There are numerous cost accounting software solutions available that cater to different business sizes and industries. These tools can help in tracking costs in real-time, performing variance analysis, and generating detailed reports for informed decision-making. Integration with Business Processes: Integrating cost accounting software with other business systems, such as inventory management and CRM platforms, can provide a holistic view of your business’s financial health. This integration allows for a more dynamic approach to managing costs and optimizing profitability. How Much Does it Cost to Hire a Cost Accountant? The Bureau of Labor Statistics pegs the average hourly rate at $40 per hour. The actual fee can be above or below that depending on: The experience of the cost accountant. The tasks your small business needs to be performed. How often will you need to use their services? Remember most of these professionals charge on per-service rate or hourly. Some might even charge for specific projects like doing small business taxes. Is Cost Accounting Right for Your Business? Cost accounting systems analyze and report on a small business’s cost structure. There are several different types, including lean accounting and standard costing. There are advantages and disadvantages to this type of accounting. For example, it can help your business plan production. But you need skilled people to work the numbers. And that can be expensive. You can hire one of these accountants or look at DIY software. Either way, make sure to look at the services you need to start. Many small businesses will need everything from business advice to bookkeeping. Don’t forget to consider the financial gains when using these services. And how your small business can avoid fines and filing mistakes. Image: Depositphotos This article, "What is Cost Accounting?" was first published on Small Business Trends View the full article

Whether you’re moving from one Salesforce workspace to another, migrating from Salesforce to another CRM, or upgrading to Salesforce, you’ll need to migrate a ton of data. You can always build a team to handle this migration manually, but this isn’t feasible for most organizations. It leads to a ton of manual work, data loss, and more issues that can slow down or even completely stall your migration. Not to mention how expensive it can become. That’s why Salesforce data migration tools exist. For most organizations, these tools are a must-have for any migration to and from Salesforce. Here are some of the best. Unito: Best Salesforce data migration tool for phased migrations Unito is a no-code, fully customizable integration platform with some of the deepest two-way integrations for tools like Salesforce, HubSpot, Jira, ServiceNow, and more. With its two-way integration for Salesforce, Unito unlocks what’s called synced migration, allowing organizations to migrate progressively, with enough overlap between tools to train teams at their own pace. Unito keeps everything in sync between Salesforce and whatever tool you’re migrating to (or from). That means everyone has all the context they need for their work, no matter which tool they’re in. With Unito as your Salesforce data migration tool, your migration doesn’t have to be a zero-sum game. You can migrate your way, on your time, without losing any data. Want to see everything Unito can do for your Salesforce users? Check out our free ebook: 15 Ways to Integrate Salesforce in Real-Time. Salesforce Data Loader Salesforce Data Loader is a free, built-in migration tool available for Enterprise, Performance, Unlimited, and Developer plans. It allows Salesforce users to import, update, delete, or export Salesforce in one of two ways: From CSV files, spreadsheets that can usually be exported from most other software tools. Database connections, built-in Salesforce integrations for tools like Amazon Athena, Microsoft Azure Synapse, Snowflake, and Zendesk. If you have access to this tool in your Salesforce plan, it’ll likely be the first data migration tool you look at. Though be aware that it might not necessarily be the best option for all migrations. Jitterbit Data Loader Jitterbit’s Data Loader is a free tool for Salesforce with a visual, drag-and-drop for mapping Salesforce fields with fields from your source tool. With built-in features for automating, scheduling, and repeating migration operations, you can streamline your migration process, and even automatically migrate your data piece by piece. Note, though, that this tool is only free for up to 100 operations a month, after which you’ll need a paid Jitterbit plan. Astera Astera is an AI-powered integration and data migration solution for Salesforce. It can be used for one-off migrations as well as setting up ongoing integrations between Salesforce and other enterprise tools, like SAP (Systems, Applications, and Products) platforms and ERP (Enterprise Resource Planning) software. Astera allows Salesforce users to connect multiple accounts to their Salesforce organization, filter and transform their data, and migrate even the largest datasets. MigrateMyCRM MigrateMyCRM is a dedicated migration tool specifically built for CRM (Customer Relationship Management) systems like Salesforce. No matter what CRM you’re migrating from (or to), you’ll be able to move your data as you see fit. This likely won’t be the best option for you if your customer data is scattered throughout spreadsheets and other tools — as is the case in many smaller organizations. Migrate flawlessly with Unito While there are more than a few options for managing your Salesforce data migration, only one allows you to run a synced migration: Unito. With a single Unito flow, you can migrate Salesforce cases, contacts, leads, and more to over 50 other tools. All on your terms, in your own time, with the deepest two-way sync on the market. Ready to see what Unito can do for your migration? Meet with our team and get a full walkthrough of using Unito as a Salesforce migration solution. Book a demo FAQ: Salesforce data migration tools What is a data migration tool in Salesforce? A data migration tool in Salesforce is any tool that allows you to either pull data out of Salesforce and load it into other tools, or pull it out of other tools and load it into Salesforce. While Salesforce has built-in tools for doing this, they’re not always the best option. Which tool is best for data migration? That depends entirely on your needs, but here are some of the best tools for managing your Salesforce data migration process: Unito Salesforce Data Loader Jitterbit Astera MigrateMyCRM What are the four types of data migration? The four types of data migration are categorized based on the kind of system being migrated. They are: Database migration Application migration Storage migration Cloud migration View the full article

Measurements need to be refined. By CPA Trendlines Research Go PRO for members-only access to more CPA Trendlines Research. View the full article

Measurements need to be refined. By CPA Trendlines Research Go PRO for members-only access to more CPA Trendlines Research. View the full article

The most important leadership strategies are often the ones you don’t see. The quiet, behind-the-scenes work that truly drives success might not make the headlines, but it makes all the difference. We spoke to 10 experienced leaders who opened up about the practical, everyday practices they use to transform team dynamics and boost business outcomes. From creating space for honest conversations to fine-tuning how work gets done, these insights show that small, thoughtful changes can have a big impact. Create space for vulnerability and open dialog One of the most impactful but often invisible aspects of leadership is creating space for vulnerability and open dialog within the team. As leaders, we’re often expected to be solutions-oriented, decisive, and forward-focused. While these traits are critical, the behind-the-scenes work of fostering trust and ensuring everyone feels heard is just as vital, though it rarely makes the highlight reel. A real-life example comes from my time leading marketing at a private company. The team was incredibly talented but stretched thin as we took on a large-scale branding initiative. It was clear that the surface-level team updates weren’t addressing the underlying stress and misalignment. So, I introduced a weekly stand up meeting. It was a simple concept: every team member anonymously submitted one thing they felt was working well and one thing causing frustration. The key wasn’t just collecting feedback, it was addressing it transparently. Each week, I’d share a summary of the submissions and collaborate with the team to find actionable solutions. This process wasn’t glamorous, and it required consistency and vulnerability. I had to acknowledge blind spots, accept critique, and, sometimes, admit we didn’t have an immediate fix. Also, that it would take all of us to solve. Over time, this practice reshaped our team dynamics. People felt safe to speak up and trust grew stronger. Productivity soared because the hidden obstacles were brought to light and resolved. The importance of this kind of invisible work lies in the ripple effect. When team members feel heard and supported, they don’t just work harder, they work smarter and with greater collaboration. Leadership isn’t always about big wins or public recognition; it’s about the small, consistent actions that cultivate an environment where people can thrive. That effort to foster a culture of trust continues to influence how I lead today with clients. It’s the foundation for building stronger teams, which is ultimately the backbone of any organization’s success. Renae Scott, founder and CEO, Bee Collaborative LLC Revise and adjust treatment plans As a leader in physical therapy and sports medicine, I consider one of the most vital back-office tasks to be the careful revising and adjusting of treatment plans for each specific patient. Often, this requires staying late to evaluate patient progress based on data accumulation, researching new techniques, and communicating with other professionals so that the provided care is not only effective but also at the forefront of the latest developments in the field. This may not always be work that’s directly visible to my team, but it does set the bar for the quality of care we provide. By doing so, I model for them what thoroughness and continuous learning look like; this has cultivated a culture of dedication and excellence in the team. Over time, this invisible effort has engendered trust, inspired others to go the extra mile, and strengthened our collective commitment to the success of our patients. Amir Majidi, physiotherapist, CEO Sports Medicine Clinic, Push Pounds Review team workloads weekly I’ve learned that one of the most crucial behind-the-scenes tasks is something surprisingly simple: I spend two hours every Sunday reviewing each team member’s workload for the upcoming week. This habit started after I noticed our best analyst getting burned out from uneven task distribution. Looking deeper, I found that different client projects had similar deadlines, creating hidden pressure points nobody could see from their individual view. The impact of this weekly review surprised me. By redistributing work and adjusting timelines before the week started, our team’s stress levels dropped significantly. Our internal surveys showed a 20% decrease in reported overtime hours, and our project completion rate improved. One specific win stands out the most. Last month, I spotted three major reports due on the same day for different clients. By shifting one deadline earlier and one later, our team delivered higher quality work on all three projects. This invisible work of load balancing might not always show up in metrics directly, but it’s transformed how smoothly our projects flow. Vukasin Ilic, SEO consultant and CEO, Linkter Observe and shape communication styles As a 25-year veteran behavior analyst and subject matter expert in neurodiversity, it’s part of my involuntary operating system that I am constantly observing and shaping communication styles to elicit the best thinking in my team. Understanding that context and lived experience has shaped individual preferences and communication styles helps reduce friction and problem solve faster than continually trying to force all individuals into one communication style. For example, individuals from the boomer generation often tend to prefer a quick phone call to discuss a matter rather than texting or email, whereas individuals from Gen X and younger tend to prefer quick written communication. I think this may be in part due to the education and training of older generations to have a far more formal written style. Also, as a female leader of an all male team I am acutely aware of communication differences between genders. I use humor to point out disparities to a group of individuals who obviously are open to such feedback by way of joining a queer, female CEO in a company called NonBinary Solutions. Modeling authenticity invites others to be authentic and understanding that different individuals have different communication styles fosters trust in an organization. Allowing all individuals to be authentically themselves invites collaboration, innovation, and builds psychological safety. And you can still create healthy boundaries and call out bias when you see it to foster growth. It’s not binary. By acknowledging that each team member thinks differently, we create space to appreciate creative collaboration to problem-solving. Things are not black and white—solutions often live in the gray. Amanda Ralston, founder and CEO, NonBinary Solutions Develop and maintain emotional regulation One critical piece of behind-the-scenes work I prioritize as a leader is developing and maintaining my emotional regulation. Leadership can be demanding, and in a world that often feels increasingly chaotic, I recognize that how I manage my emotions has a profound ripple effect on the people I serve. Each day, I carve out at least 30 minutes for practices that help me stay centered. Meditation and affirmations are a staple of this routine. These practices allow me to connect deeply with my inner self, align my thoughts with my values, and set a positive tone for the day. Breathwork has also become an invaluable tool for me. It’s a simple yet profound way to regulate my nervous system, helping me stay calm and focused, especially when I’m navigating high-stress situations. I’ve recently been learning HeartMath’s approach to building heart-brain coherence. This practice is about harmonizing my emotions and thoughts to strengthen emotional resilience and promote a sense of calm clarity. It not only enhances my ability to respond thoughtfully rather than react impulsively but also fosters a deep sense of emotional balance. This work is invisible to others, but its importance cannot be overstated. By showing up grounded, I create a sense of safety and stability for my community. When people know they’re interacting with someone who listens deeply, responds thoughtfully, and doesn’t let external chaos dictate their energy, it encourages trust and openness. This emotional consistency allows for more authentic communication and collaboration, which are the cornerstones of healthy relationships and effective leadership. The people I serve feel empowered to bring their whole selves to the table because they see it modeled in me. It has also fostered a culture of calm confidence within my community. By prioritizing my emotional regulation, I not only strengthen my ability to lead but also inspire others to embrace their own emotional resilience. This, in turn, equips them to navigate challenges with greater clarity, courage, and composure. The unseen work of emotional regulation may never make headlines, but it’s the steady undercurrent that allows me to lead with intention and more grace, even amidst the most challenging times. This commitment to grounding myself daily ensures I can show up as the leader my community deserves. Natalie Jobity, leadership elevation strategist, keynote speaker, best-selling author, The Unveiled Way Design strategic icebreakers for meetings One simple example of my behind-the-scenes work as a leader is strategically designing the first five minutes of our team meetings to promote skill-building and relationship-building in the areas my team needs. I call them “strategic icebreakers.” While it may seem like a simple icebreaker, I carefully choose questions or activities that align with the challenges or goals the team will face in the near future. For instance, if collaboration with another department is upcoming, I’ll use a question like, “What’s one skill you admire in a colleague?” to foster a mindset of mutual respect. If the team is presenting at a conference, I might ask, “What’s a story in our industry that has inspired you recently?” to get them thinking about compelling narratives. When stress is high, we might start with a quick breathing exercise or, “What’s one thing you do to recharge during a busy week?” This invisible work matters because it sets the tone for the meeting and primes the team for the tasks ahead. It also consistently builds relationships and trust, even in virtual and hybrid environments. Over time, this intentional approach has positively impacted our team dynamics by fostering a sense of connection, purpose, and alignment that extends far beyond the icebreakers themselves. Bailey Parnell, founder and CEO, SkillsCamp Curate Personalized Growth Roadmaps One of the most unique and often unseen aspects of my leadership is curating personalized “growth roadmaps” for every team member. This isn’t just about job responsibilities—it’s about understanding what drives each person, what they’re passionate about, and how they want to grow both professionally and personally. Some want more 1:1 meetings for guidance, others prefer fewer meetings to focus, some are looking for tips on growing their LinkedIn presence, while others need accountability partners to stay on track. By getting to the heart of what each individual needs, I can tailor my approach, offering support where it’s most needed. It’s not a one-size-fits-all approach; it’s about aligning their role with their personal goals. This level of personalization is crucial because everyone on the team is motivated by different factors. By understanding what they need to succeed and feel fulfilled, I can provide the right kind of environment for them to thrive. Whether it’s a space to be creative, the opportunity for deeper mentorship, or the chance to grow their personal brand, this approach ensures that people feel empowered and engaged in what they do. For example, one team member wanted more frequent feedback and strategic input, so I set up regular 1:1s with them. Another person needed fewer meetings to stay in a creative flow, so I gave them more flexibility in their schedule. Some were eager to build their LinkedIn presence, so I offered tips and coaching, while others needed a push to stay accountable, so I paired them with accountability partners. AJ Eckstein, founder and CEO, Creator Match Foster cross-team communication and alignment One example of behind-the-scenes work I do is fostering cross-team communication and alignment. It’s not something that’s immediately visible, but it’s crucial for keeping everyone on the same page, especially as the organization grows. I spend a significant amount of time in one-on-one conversations with team leads, understanding their challenges, and finding ways to bridge gaps between departments. This work is important because miscommunication or misalignment can slow progress and create frustration among teams. By staying proactive, I ensure that everyone understands how their work contributes to the bigger picture and where they can support each other. The impact? It’s created a more collaborative environment where teams feel supported and empowered to work together. This invisible effort has strengthened our team dynamics, leading to faster problem-solving, smoother project execution, and a stronger sense of shared purpose. Yuying Deng, CEO, Esevel Reflect before making decisions One of the most impactful, yet often invisible, aspects of my role as a leader is the time I spend in quiet reflection before making decisions that affect our company. Whether it’s choosing a strategic direction or addressing operational challenges, I take a step back to evaluate how these choices will impact every stakeholder—our employees, vendors, clients, and the broader ecosystem of our business. This approach is deeply rooted in my military experience, where I learned that every decision has cascading effects on the mission, the team, and the larger operation. That same principle applies in business leadership—every choice I make must be thoughtful and precise, with a clear understanding of how it will ripple through the organization. This intentional process requires me to disconnect and think deeply about long-term implications. While it might look like I’m “off the grid,” I’m actually mapping out how a single decision could affect every layer of the business. This ensures that when I communicate a decision with my team, I’m prepared to address follow-up questions and explain the rationale clearly. Not everyone sees the full picture—they may only focus on how a decision affects their specific role or department. By taking the time to consider how my choices impact everyone, I help align our team around a shared vision, reduce friction, and create a culture where people trust that their perspectives have been factored into the bigger picture. It’s invisible work, but it’s essential for fostering trust, cohesion, and long-term success within the company. Tabatha Turman, CEO, Integrated Finance and Accounting Solutions Embed values in every business aspect Much of the behind-the-scenes work I do revolves around ensuring our values are embedded in every aspect of the business. Sustainability isn’t just a marketing message—it’s a guiding principle that requires ongoing decisions around materials, supply chain processes, and product innovation. I dedicate significant time to conversations with suppliers, auditing production methods, and improving our B Corp scores to ensure we remain true to our mission of creating a more sustainable world. It’s not glamorous, but it’s vital to maintaining authenticity and building trust with our customers. Embedding values into the core of our business is crucial for three reasons: Building trust and reputation: Stakeholders—including customers, partners, and investors—engage more deeply with companies that consistently uphold their values, enhancing our integrity and reputation. Improving employee engagement and retention: A company that practices what it preaches fosters a positive work environment, reduces turnover, and attracts talent aligned with its mission. Enhancing customer loyalty: Authenticity and ethical principles resonate with customers, creating stronger emotional connections and driving long-term loyalty. A strong team culture is equally important. Investing in people ensures they feel valued and see a clear connection between their aspirations and the company’s success. This drives engagement and motivation, creating a ripple effect of positivity and collaboration. This approach has fostered a culture of trust, psychological safety, and empowerment, allowing team members to bring their authentic selves to work and take ownership of their roles. It strengthens our resilience in high-pressure situations and deepens the sense of community that fuels collaboration and innovation. Phoebe Yu, founder and CEO, ettitude View the full article

When Apple first revealed Apple Intelligence, its slate of generative AI features, a huge part of that announcement was a super-charged Siri. No longer would Apple's digital assistant be lagging behind competitors like Google: With the power of AI, the new Siri might actually be useful. When Apple Intelligence drops in full, Siri will reportedly be much more contextually aware, and be able to scan what's on your phone to understand and answer questions you ask. If your friend sends you their new address, you can ask Siri "add this address to their contact card." You don't need to specify which address or which contact, because the assistant will, according to Apple, be able to understand that by what's currently on-screen. Another huge feature is the ability to ask Siri to take action for you: You can ask Siri to send an email you have in your drafts, edit an image on your behalf, or add a photo to a specific note. If your iPhone is compatible with Apple Intelligence, you might have assumed it supports this new Siri. iOS 18 has been out for a bit, after all, and Apple has been pushing Apple Intelligence (and the new Siri) hard, including with a campaign featuring Bella Ramsey. Some Apple Store employees even started a chant about AI during the iPhone 16 launch. A waiting gameThe thing is, the new Siri isn't here yet. Apple did upgrade Siri a bit with iOS 18.1, and its the first wave of new AI features: That includes Siri's new design, which glows around the edges of the display; the ability to type to Siri by double-tapping on the bottom of the screen; Siri's ability to understand requests even when you misspeak; and a new feature that turns Siri into impromptu tech support (e.g., "How do I turn off Do Not Disturb?"). But iOS 18.1 came and went without any further updates to Siri. iOS 18.2 added more Apple Intelligence features, including ChatGPT integration, but no major Siri changes. iOS 18.3 was a smaller update (Apple even disabled notification summaries for certain alert types), but, again, skipped any upgrades for Siri. It's not clear when Siri's full form will arriveAnyone hotly anticipating Siri's AI promise might need to keep waiting. For the longest time, it seemed like these upgrades would come as part of either iOS 18.3 or iOS 18.4. Following 18.3's absence of Siri updates, of course, those predictions turned to iOS 18.4. Bloomberg's Mark Gurman reported back in September that Apple was planning on rolling out most of Siri's big features by this update. However, last week, Gurman said issues and bugs are plaguing the engineering team, and, as a result, Siri may be delayed even further. We'll find out soon enough, it seems. Apple now says in fine print that additional Apple Intelligence features (as well as additional language support) are coming in early April. The company doesn't specify, but those features are likely a part of iOS 18.4. Before the company releases that update in early April, they'll need to beta test it, which means we should see 18.4's first beta sooner rather than later. When it arrives, we'll know whether Apple plans to roll out big Siri changes now, or whether they've put those upgrades on the back-burner once again. Not all iPhones will get new Siri featuresWhile Apple supports iPhone as old as the XS with iOS 18, not many iPhones will actually get these new Siri features. That's because Apple Intelligence is limited to iPhone 15 Pro, iPhone 15 Pro Max, and the iPhone 16 series—including the new iPhone 16e. If you have an iPhone 15 or older, you won't see these new upgrades, even when you update to iOS 18.4, or whichever update contains the AI-overhauled Siri. View the full article

Welcome to AI Decoded, Fast Company’s weekly newsletter that breaks down the most important news in the world of AI. You can sign up to receive this newsletter every week here. Inside the new Grok 3 model In just two years, Elon Musk’s xAI has become one of a dozen or so labs capable of developing state-of-the-art AI models. Now xAI is out with its Grok 3 large language model, which beats state-of-the-art frontier models, such as OpenAI’s GPT-4o and DeepSeek’s V3, in common mathematics, science, and coding benchmarks by a wide margin. Meanwhile, the smaller Grok 3-mini performs at par with the larger competing models. The new Grok model reportedly was trained using unprecedented computing power—first with a cluster of 100,000 Nvidia H100 GPUs. A small group of rival developers have been testing an early version of Grok 3, and most say they’re impressed, with some caveats. OpenAI cofounder Andrej Karpathy posted on X that Grok 3 exhibited sharp reasoning skills and was able to resolve some complex problems. He estimates that the model is on par with OpenAI’s o1-Pro reasoning model and slightly better than DeepSeek-R1 and Google’s Gemini 2.0 Flash Thinking. However, he did find that Grok 3 choked on some prompts commonly known to give large transformer models trouble, such as determining how many Ls are in “Lollapalooza,” for example. Scale AI CEO Alexandr Wang posted on X that Grok 3 is a state-of-the-art model and gives it props for achieving the top spot on the Chatbot Arena benchmark. Whereas AI skeptic Gary Marcus, who also posted on X, said that while Grok 3 shows real progress, it doesn’t represent a significant leap beyond existing models. More benchmark test scores will surface in the coming days and weeks to provide a fuller picture of how Grok 3 stacks up against the competition. Impressive as that is, the development of new “thinking” models is now moving so fast that Grok 3 could disappear back into the pack of benchmark performers three months from now. AI labs are only now learning how to scale up the computing power that “thinking” models use after being presented with a problem. Upcoming models from OpenAI, Anthropic, Google, DeepSeek, and others will show the fruits of that research. Brookings: The AI revolution’s winners and losers won’t be who or where you’d think A new Brookings Institution analysis of AI’s effects on jobs and job losses suggests highly educated urban workers will be most at risk of losing their jobs. The last industrial revolution mainly affected lower-wage manufacturing and service jobs in smaller towns and rural areas. This time around, it’ll be knowledge workers in tech hubs and financial centers who will face the greatest exposure to AI-driven change. In San Jose’s Santa Clara County, Brookings found that nearly 43% of workers could see half or more of their tasks transformed by AI tools including OpenAI’s ChatGPT and Anthropic’s Claude. Meanwhile, workers in less tech-oriented regions like Las Vegas would see less than a third of their tasks altered by AI tools. This pattern holds true across the nation, with major disparities even within states: California’s exposure rates range from 42.8% in tech-heavy Santa Clara County to just 26.7% in rural Mono County. It’s not so surprising when one looks at the technology itself, according to Brookings’s report. Factory-floor machinery was meant to replace repetitive physical tasks, while generative AI specializes in cognitive work: writing, analysis, coding, and other knowledge-based tasks. The more education and higher wages a job requires, the more likely it is to be touched by AI capabilities. Brookings, a D.C.-based policy think tank, says lawmakers should be thinking about ways of protecting the jobs of urban-knowledge workers, and “reskilling” them, while ensuring that rural areas aren’t left behind in accessing AI’s productivity benefits. The geography of technological disruption has been rewritten, the think tank says, and the implications for workforce development and economic inequality are only just beginning to emerge. Ex-OpenAI Mira Murati unveils AI startup, but its focus remains vague Former OpenAI CTO Mira Murati has unveiled her new AI company, Thinking Machines Lab. While the product the startup intends to build remains unclear, Murati apparently intends to build AI in a very different way than her former company—out in the open. The AI research community used to be a fairly chatty place, but the research breakthroughs that led to ChatGPT soon attracted a lot of money—and with big money comes more secrecy. So, while companies such as OpenAI and Anthropic closely guard their training methods, Murati said in a blog post that Thinking Machines will regularly publish its technical insights, research papers, and code. If DeepSeek is any guide (it open-sourced its models and published its research methods), this practice could intensify the race toward the industry’s goal of creating artificial general intelligence (that is, AI that’s generally smarter than humans). Murati’s blog post also expresses an intent to create models that can be more easily steered toward specific applications in specific subject areas. AI systems remain “difficult for people to customize to their specific needs and values,” Murati wrote. She said her company will build systems that are “more widely understood, customizable, and generally capable.” The Information reports that more than two-thirds of the researchers at Murati’s company come from OpenAI, including OpenAI cofounder John Schulman and former head of safety Lilian Weng. The startup intends to build systems that assist humans, not replace them. “Instead of focusing solely on making fully autonomous AI systems, we are excited to build multimodal systems that work with people collaboratively,” Murati wrote. “We see enormous potential for AI to help in every field of work.” Beyond that, little is known about what Thinking Machines Lab will build. Based on Murati’s background and statements, it seems likely that the company will focus on very large foundation models that can be trained or adapted to many different specialized tasks. Meanwhile, Bloomberg reports that another OpenAI alum, cofounder Ilya Sutskever, is in talks to raise more than $1 billion in funding in a round that could value his AI startup, Safe Superintelligence, at more than $30 billion. More AI coverage from Fast Company: This AI tool could help curb domestic violence This AI trend lets TikTok users relive history’s best—and worst—moments How to use AI to find new movies, music, and books AI hallucinations could get lawyers fired, one law firm says Want exclusive reporting and trend analysis on technology, business innovation, future of work, and design? Sign up for Fast Company Premium. View the full article

On Wednesday, Apple officially revealed the iPhone 16e, the spiritual successor to the iPhone SE. While the second and third-generation SEs borrowed from the design language of the iPhone 8, this new iPhone looks just like an iPhone 14. There are a lot of perks that come with that decision, but in doing so, Apple has also done something pretty drastic: It has officially killed off the Home button. With the launch of the iPhone 16e, no iPhone, nor any iPad Apple currently sells, ships with a Home button. (The iPod touch was killed off a long time ago.) This is, definitively, the end of an era, and I come not to mourn the Home button, but to praise it. Let's take a look at the life of Apple's Home button—what it did right, what it did wrong, and where we go from here. A brief history of the Home buttonWhen Steve Jobs introduced the iPhone in 2007, a lot of attention was given it its "giant" touch screen—as Jobs described the iPhone's 3.5-inch display. But while touch controls certainly stole the spotlight, it wasn't the iPhone's only unique feature to get a shoutout. Here's what Jobs had to say when addressing the Home button for the first time: "And on the front, there's only one button down there. We call it the 'Home' button: [It] takes you home from wherever you are." And at that point in time, that's all the Home button did. Want to leave an app? Hit the Home button. Welcome home. But that simplicity didn't last forever. Very quickly, simply clicking the Home button to go home wasn't enough: Users expected more from their smartphones, and Apple had to adapt. One of the first non-home functions of the Home button was to take screenshots. Anyone who has used an iPhone with a Home button knows how it works: You press the Sleep/Wake button and the Home button together, and presto: screenshot. (The functionality on today's Face ID iPhones is similar, but now you use the Side button with the Volume up button.) All of a sudden, the Home button had more than one purpose. Next came Voice Control. Not Siri, mind you: Voice Control is a rudimentary version of Siri that launched on the iPhone 3GS in 2009. (Fun fact: It still exists on iOS!) As you might expect, to activate Voice Control, you hold down the Home button, wait for the Voice Control UI to appear, then ask it to complete a task (e.g. "Call Mom," or "play a song.") With the release of iOS 4 in 2010, Apple introduced app switching: By clicking the Home button twice, you could reveal a new menu at the bottom of your screen with all of your recently-used apps. Tap one, and you could switch to it, without needing to go to your Home Screen first to find the app you were looking for. Of course, the real revolution came in 2011, with the iPhone 4S and Siri. Apple took the Voice Command control and assigned it to Siri. With a long-press of the Home button, you could call upon the digital assistant to help answer questions and complete tasks. (The utility of asking Siri to do anything has been a point of contention ever since.) The Home button's next milestone came with the iPhone 5s. For this model, Apple outfitted the button with a fingerprint reader. It was the era of Touch ID. Gone was the iconic rounded square icon in the center of the Home button, replaced by solid glass. Users could now scan their fingerprints using the button and unlock their iPhones without having to punch in a passcode. Perhaps the Home button's final development was when it ceased to be a true button at all. With the iPhone 7 series, Apple replaced the physical button with a capacitive one. Just as with its MacBooks, a Taptic Engine underneath the bottom bezel of the iPhone provides a clever vibration each time you "press" on the button. In effect, it creates the illusion a click, even though the "button" never moves at all. (There was nothing quite like the feeling of the Home button going dead when your iPhone ran out of charge at the worst possible moment.) A new player in townFor a number of years, the Home button was a key component of most Apple products—minus the Mac. Whether you bought an iPhone, iPad, iPod touch, even a particular iPod nano, you were using a Home button. But nothing lasts forever. The Home button took up a lot of screen real estate, if you recall: As other smartphones pushed their displays to the edge of the device, the iPhone still sported the same general design for about 10 years. Sure, the overall device looked different, and the screens got much larger, but the display was still sandwiched between a large top and bottom bezel—the latter of which held the Home button. When Apple was looking to overhaul the iPhone's design for the iPhone X while pushing the display to its physical limits, there was only one thing to do: nix the Home button. The iconic button was pushed out, in favor of Face ID, so Apple could present its "10th anniversary iPhone" with an edge-to-edge (-ish) display. The iPhone 8 (left) vs. the iPhone X (right). Credit: Marques Brownlee/YouTube The Home button wasn't totally eliminated, of course—along with the iPhone X, Apple released the iPhone 8 and 8 Plus, which included the same capacitive Home button as the iPhone 7 and 7 Plus. But by the following year, Apple's entire lineup of flagship phones—the iPhone XS, XS Max, and XR—had all ditched the Home button. Since then, only the iPhone SE line has offered a Home button—at least in the iPhone space. Apple kept the Home button alive on iPad for a while, until the third-generation iPad Pro (2018), fourth-generation iPad Air (2020), sixth-generation iPad mini (2021), and 10th-generation iPad (2022). And as of the iPhone 16e, the Home button is gone from Apple's lineup. What the Home button got rightIt's not that gesture controls aren't great—they are! Swiping around iOS feels intuitive and, in many ways, is objectively better than getting around using the Home button. But the Home button had some undeniable perks. It's tough to remember for those of us with Face ID iPhones, but there was a time when it was much simpler to unlock your iPhone in the morning without resorting to using your passcode. You didn't need to contort your face in the right position away from your pillow in order to authenticate yourself: Touch ID works however you're lying down. (Touch ID also works when your face is all puffy from sleep.) That ease extends to however you unlock your iPhone: As long as you can physically touch the Home button with the correct fingerprint, you're in. Just try to unlock a Face ID iPhone while it's resting on your desk without moving your face towards it. And don't get me started on what it was like unlocking a Face ID iPhone while wearing a mask during the pandemic: Before Apple issued an update making it easier, that was a nightmare. More simply, the Home button was a button, and buttons are great! Devices in general seem to be moving away from buttons in favor of touch or voice controls, and while those can certainly be effective, physical buttons are kind of the best. There's a satisfaction in clicking something and seeing an action as a result. Swiping is perfectly fine: I'm used to swiping up to go home, or swiping up and over to access my app switcher. But clicking once to go home, or clicking twice to pull up my open apps, still works really well—as does clicking the button without purpose, just because it's there. You could also have some fun with the Home button that you can't with Face ID. Touch ID settings let you save five fingerprint scans on each device, but most of us have ten fingers. So, when setting up each fingerprint, you'd alternate fingers until a scan was complete—which effectively registered two fingers on one scan. Repeat that five times, and you could use any finger to authenticate yourself. (This still works on Macs with Touch ID.) What the Home button left to be desiredHere's the problem with buttons, though: they can break. I never had a Home button break on me, but plenty of others did, for one reason or another. And if your Home button broke, it was a real pain in the ass. It's possible to fix a Home button yourself—iFixit sells a kit at a reasonable price—but if you want Touch ID to keep working, you need to take it to the Apple Store, which will likely charge you hundreds of dollars for the privilege. While Touch ID is superior to Face ID in some ways, it falls short in many others. Are your hands wet? Your fingerprint will not scan until they're dry. Do you suffer from dry skin in the winter? Ge used to using your passcode for a few months. Wearing gloves? Better take them off. Not to mention, Face ID is way more secure than Touch ID, at least according to Apple: The company claims the former has less than a one in a million chance of unlocking when someone else uses your phone, while Touch ID has a one in 50,000 chance of the same failure. The extra screen real estate the removal of the bottom bezel affords is also an undeniable plus. The largest Home button iPhone had a 5.5-inch display, while the smallest Face ID iPhone Apple currently sells has a 6.1-inch display. It's hardly a contest. I will say, I don't see those advantages for watching videos: I don't like cropping out my content to fill my iPhone's display, so on a Pro Max iPhone, the overall video size is about the same as it would be on, say, an 8 Plus. But for everything else on iOS? Those bezels are hardly missed. Don't call the coroner yetThe Home button may be gone from Apple's lineup, but it won't soon be forgotten. It was an iconic attribute of the iPhone for the first 10 years of the product's life: Many phones had a similar design to the iPhone, but only one had that distinct rounded Home button. It also isn't dead. There are still plenty of Home button iPhones in use right now. Apple still supports the second and third-generation iPhone SE, as well as a number of Home button iPads, so the company will still need to keep Home buttons in mind when developing its software for some time. And while Apple itself won't sell you a new iPhone with a Home button, you can still easily buy one elsewhere. You can find new and used iPhone SEs through many retailers, and while I wouldn't recommend doing so if you care about your device's longevity, you can even pick up a used iPhone 8 or 8 Plus for less than $100. The point is, for a long time, the Home button mattered. And until Apple drops support for all Home button devices entirely, it still does. View the full article

In the about 1,000 days between her drunken-driving crash in May 2022 and her death, South Korean mainstream news organizations published at least around 2,000 stories on film actor Kim Sae-ron. They illustrate how the local media often cover a celebrity’s fall from grace. Previously one of the brightest young stars in South Korean cinema, Kim was condemned and ridiculed for driving drunk; for talking about her financial struggles after losing roles; for taking a job at a coffee shop; for attempting a comeback in theater; for going out with friends instead of “showing remorse”; and for being seen smiling on set while shooting an indie movie. After the 24-year-old actor was found dead at her home Sunday, the headlines predictably swung to calling for changes to the way celebrities are treated in the public arena. Kim’s death, which police consider a suicide, adds to a growing list of high-profile celebrity deaths in the country, which some experts attribute to the enormous pressure celebrities face under the gaze of a relentlessly unforgiving media that seizes on every misstep. EDITOR’S NOTE: In South Korea, callers can receive 24-hour counseling through the suicide prevention hotline 1577-0199, the “Life Line” service at 1588-9191, the “Hope Phone” at 129 and the “Youth Phone” at 1388. Here’s a look at the intense pressure faced by South Korean celebrities who fall from grace. A sudden fall from grace South Korea is notoriously harsh on its celebrities, particularly women. Kim rose to stardom as a child actor with the 2010 hit crime thriller The Man from Nowhere and garnered acclaim and popularity for her acting in movies and TV dramas for years. But that changed after May 18, 2022, when Kim crashed a vehicle into a tree and an electrical transformer while driving drunk in southern Seoul. She posted a handwritten apology on Instagram and reportedly compensated around 60 shops that lost power temporarily because of the crash, but that did little to defuse negative coverage and she struggled to find acting work. When a Seoul court issued a 200 million won ($139,000) fine over the crash in April 2023, Kim expressed her fears about the media to reporters, saying many articles about her private life were untrue. “I’m too scared to say anything about them,” she said. Relentless negative coverage In the wake of Kim’s drunken-driving crash, celebrity gossip channels on YouTube began posting negative videos about her private life, suggesting without providing evidence that she was exaggerating her financial straits by working at coffee shops, and arguing that social media posts showing her socializing with friends meant she wasn’t showing enough remorse. Other entertainers, especially female, have struggled to find work after run-ins with the law, including drunken driving or substance abuse, and experts say many of them are reluctant to seek treatment for mental health problems like depression, fearing further negative coverage. Kwon Young-chan, a comedian-turned-scholar who leads a group helping celebrities with mental health issues, said celebrities often feel helpless when the coverage turns negative after spending years carefully cultivating their public image. Kwon, who stayed with Kim’s relatives during a traditional three-day funeral process, said her family is considering legal action against a YouTube creator with hundreds of thousands of subscribers for what they describe as groundless attacks on Kim’s private life. Peter Jongho Na, a professor of psychiatry at the Yale School of Medicine, lamented on Facebook that South Korean society had become a giant version of “Squid Game,” the brutal Netflix survival drama, “abandoning people who make mistakes or fall behind, acting as though nothing happened.” Media blamed for celebrity deaths The National Police Agency said officers found no signs of foul play at Kim’s home and that she left no note. But a spate of high-profile deaths has sparked discussions about how news organizations cover the private lives of celebrities and whether floods of critical online comments are harming their mental health. Similar conversations happened after the 2008 death of mega movie star Choi Jin-sil; the death of her former baseball star husband, Cho Sung-min, in 2013; the deaths of K-Pop singers Sulli and Goo Hara in 2019; and the death of “Parasite” actor Lee Sun-kyun in 2023. Sensational but unsubstantiated claims like from social media are widely recycled and amplified by traditional media outlets as they compete for audience attention, said Hyun-jae Yu, a communications professor at Seoul’s Sogang University. Struggling with a sharp decline in traditional media readership, he said, media turn to covering YouTube drama as the easiest way to drive up traffic, often skipping the work of reporting and verifying facts. Following the 2019 deaths of Sulli and Goo Hara, which were widely attributed to cyberbullying and sexual harassment both in the public and media, lawmakers proposed various measures to discourage harsh online comments. These included expanding real-name requirements and strengthening websites’ requirements to weed out hate speech and false information, but none of these proposed laws passed. Reforms remain elusive South Korean management agencies are getting increasingly active in taking legal action to protect their entertainers from online bullying. Hybe, which manages several K-Pop groups including BTS, publishes regular updates about lawsuits it’s filing against social media commentators it deems malicious. But Yu said it’s crucial for mainstream media companies to strengthen self-regulation and limit their use of YouTube content as news sources. Government authorities could also compel YouTube and other social media platforms to take greater responsibility for content created by their users, he said, including actively removing problematic videos and preventing creators from monetizing them. The South Korean office of Google, YouTube’s parent company, didn’t immediately respond to a request for comment. Heo Chanhaeng, an executive director at the Center for Media Responsibility and Human Rights, said news organizations and websites should consider shutting down the comments sections on entertainment stories entirely. “Her private life was indiscriminately reported beyond what was necessary,” Heo said. “That’s not a legitimate matter of public interest.” —Kim Tong-Hyung, Associated Press View the full article