Deciding to live in a tiny house involves making some big lifestyle choices. You’ll need to be happy with minimal belongings — hoarders need not apply. But cozy quarters also offer huge advantages. Tiny houses are far more affordable than standard-size houses. Most owners of tiny homes live mortgage-free. The lower building costs allow many people to pay cash upfront. Monthly costs — such as for heating, cooling and lighting — are relatively low.
Aevia — Consider the Source

Christmas Day, 1914

By Aaron Shepard

t is 2:00 in the morning and most of our men are asleep in their dugouts – yet I could not sleep myself before writing to you of the wonderful events of Christmas Eve. In truth, what happened seems almost like a fairy tale, and if I hadn’t been through it myself, I would scarce believe it. Just imagine: While you and the family sang carols before the fire there in London, I did the same with enemy soldiers here on the battlefields of France!
As I wrote before, there has been little serious fighting of late. The first battles of the war left so many dead that both sides have held back until replacements could come from home. So we have mostly stayed in our trenches and waited.
But what a terrible waiting it has been! Knowing that any moment an artillery shell might land and explode beside us in the trench, killing or maiming several men. And in daylight not daring to lift our heads above ground, for fear of a sniper’s bullet.
And the rain – it has fallen almost daily. Of course, it collects right in our trenches, where we must bail it out with pots and pans. And with the rain has come mud – a good foot or more deep. It splatters and cakes everything, and constantly sucks at our boots. One new recruit got his feet stuck in it, and then his hands too when he tried to get out – just like in that American story of the tar baby!
Through all this, we couldn’t help feeling curious about the German soldiers across the way. After all, they faced the same dangers we did, and slogged about in the same muck. What’s more, their first trench was only 50 yards from ours. Between us lay No Man’s Land, bordered on both sides by barbed wire – yet they were close enough we sometimes heard their voices.
Of course, we hated them when they killed our friends. But other times, we joked about them and almost felt we had something in common. And now it seems they felt the same.
Just yesterday morning – Christmas Eve Day – we had our first good freeze. Cold as we were, we welcomed it, because at least the mud froze solid. Everything was tinged white with frost, while a bright sun shone over all. Perfect Christmas weather.
During the day, there was little shelling or rifle fire from either side. And as darkness fell on our Christmas Eve, the shooting stopped entirely. Our first complete silence in months! We hoped it might promise a peaceful holiday, but we didn’t count on it. We’d been told the Germans might attack and try to catch us off guard.
I went to the dugout to rest, and lying on my cot, I must have drifted asleep. All at once my friend John was shaking me awake, saying, “Come and see! See what the Germans are doing!” I grabbed my rifle, stumbled out into the trench, and stuck my head cautiously above the sandbags.
I never hope to see a stranger and more lovely sight. Clusters of tiny lights were shining all along the German line, left and right as far as the eye could see.
“What is it?” I asked in bewilderment, and John answered, “Christmas trees!”
And so it was. The Germans had placed Christmas trees in front of their trenches, lit by candle or lantern like beacons of good will.
And then we heard their voices raised in song.

Stille nacht, heilige nacht . . . .

This carol may not yet be familiar to us in Britain, but John knew it and translated: “Silent night, holy night.” I’ve never heard one lovelier – or more meaningful, in that quiet, clear night, its dark softened by a first-quarter moon.
When the song finished, the men in our trenches applauded. Yes, British soldiers applauding Germans! Then one of our own men started singing, and we all joined in.

The first Nowell, the angel did say . . . .

In truth, we sounded not nearly as good as the Germans, with their fine harmonies. But they responded with enthusiastic applause of their own and then began another.

O Tannenbaum, o Tannenbaum . . . .

Then we replied.

O come all ye faithful . . . .

But this time they joined in, singing the same words in Latin.

Adeste fideles . . . .

British and German harmonizing across No Man’s Land! I would have thought nothing could be more amazing – but what came next was more so.
“English, come over!” we heard one of them shout. “You no shoot, we no shoot.”
There in the trenches, we looked at each other in bewilderment. Then one of us shouted jokingly, “You come over here.”
To our astonishment, we saw two figures rise from the trench, climb over their barbed wire, and advance unprotected across No Man’s Land. One of them called, “Send officer to talk.”
I saw one of our men lift his rifle to the ready, and no doubt others did the same – but our captain called out, “Hold your fire.” Then he climbed out and went to meet the Germans halfway. We heard them talking, and a few minutes later, the captain came back with a German cigar in his mouth!
“We’ve agreed there will be no shooting before midnight tomorrow,” he announced. “But sentries are to remain on duty, and the rest of you, stay alert.”
Across the way, we could make out groups of two or three men starting out of trenches and coming toward us. Then some of us were climbing out too, and in minutes more, there we were in No Man’s Land, over a hundred soldiers and officers of each side, shaking hands with men we’d been trying to kill just hours earlier!
Before long a bonfire was built, and around it we mingled – British khaki and German grey. I must say, the Germans were the better dressed, with fresh uniforms for the holiday.
Only a couple of our men knew German, but more of the Germans knew English. I asked one of them why that was.
“Because many have worked in England!” he said. “Before all this, I was a waiter at the Hotel Cecil. Perhaps I waited on your table!”
“Perhaps you did!” I said, laughing.
He told me he had a girlfriend in London and that the war had interrupted their plans for marriage. I told him, “Don’t worry. We’ll have you beat by Easter, then you can come back and marry the girl.”
He laughed at that. Then he asked if I’d send her a postcard he’d give me later, and I promised I would.
Another German had been a porter at Victoria Station. He showed me a picture of his family back in Munich. His eldest sister was so lovely, I said I should like to meet her someday. He beamed and said he would like that very much and gave me his family’s address.
Even those who could not converse could still exchange gifts – our cigarettes for their cigars, our tea for their coffee, our corned beef for their sausage. Badges and buttons from uniforms changed owners, and one of our lads walked off with the infamous spiked helmet! I myself traded a jackknife for a leather equipment belt – a fine souvenir to show when I get home.
Newspapers too changed hands, and the Germans howled with laughter at ours. They assured us that France was finished and Russia nearly beaten too. We told them that was nonsense, and one of them said, “Well, you believe your newspapers and we’ll believe ours.”
Clearly they are lied to – yet after meeting these men, I wonder how truthful our own newspapers have been. These are not the “savage barbarians” we’ve read so much about. They are men with homes and families, hopes and fears, principles and, yes, love of country. In other words, men like ourselves. Why are we led to believe otherwise?
As it grew late, a few more songs were traded around the fire, and then all joined in for – I am not lying to you – “Auld Lang Syne.” Then we parted with promises to meet again tomorrow, and even some talk of a football match.
I was just starting back to the trenches when an older German clutched my arm. “My God,” he said, “why cannot we have peace and all go home?”
I told him gently, “That you must ask your emperor.”
He looked at me then, searchingly. “Perhaps, my friend. But also we must ask our hearts.”
And so, dear sister, tell me, has there ever been such a Christmas Eve in all history? And what does it all mean, this impossible befriending of enemies?
For the fighting here, of course, it means regrettably little. Decent fellows those soldiers may be, but they follow orders and we do the same. Besides, we are here to stop their army and send it home, and never could we shirk that duty.
Still, one cannot help imagine what would happen if the spirit shown here were caught by the nations of the world. Of course, disputes must always arise. But what if our leaders were to offer well wishes in place of warnings? Songs in place of slurs? Presents in place of reprisals? Would not all war end at once?
All nations say they want peace. Yet on this Christmas morning, I wonder if we want it quite enough.

As if it’s not enough work to guard against genetically modified organisms invading your seed-stocks and fields. Now you have to defend against being sued by the source of the malevolent invaders.
Eighty-three family farmers, small and family owned seed businesses, and agricultural organizations challenging Monsanto’s patents on genetically modified seed recently filed papers in federal court defending their right to seek legal protection from the threat of being sued by Monsanto for patent infringement should they ever become contaminated by Monsanto’s genetically modified seed. The Public Patent Foundation (PUBPAT) represents the plaintiffs in the suit, titled Organic Seed Growers & Trade Association (OSGATA), et al. v. Monsanto and pending in the Southern District of New York.
“The money and political power of Wall Street has stolen America’s food system, bankrupted our farmers and ranchers, mined our soils, polluted our environment, wasted our precious water, and left us with expensive industrially produced food that makes us sick,” said Mike Callicrate who owns an independent cattle feedlot and a direct-to-consumer beef operation.
The Complaint sums up the organic farmer’s plight this way: As nontransgenic seed farmers and seed sellers, Plaintiffs already have to deal with the constant threat of transgenic seed contamination that could destroy their chosen livelihood. They should not also have to live with the threat of being sued for patent infringement should that travesty come to pass.
Aevia — Consider the Source

Driven by a commitment to reduce energy consumption and built space, there’s a growing trend among the eco-conscious to build tiny homes. A new book, Nano House by Phyllis Richardson (Thames & Hudson), gathers 40 of the best-designed examples from around the world–all of which showcase an appreciation for the efficient use of space, materials, and resources.

There is a short-sighted methodology for calculating the Internal Rate of Return (IRR) on an investment. It causes some investors to focus on smaller and smaller wins. If something doesn’t pay off for years, the IRR is so unattractive that the addled investor will focus capital on shorter and shorter term wins.
The other myopic view is called RONA. It is the rate of return on net assets. It sometimes causes companies to reduce the denominator through a reduction of assets. The “thinking” is: The fewer the assets, the higher the RONA.
Profitability is often measured by these ratios. The financial services industry has sought to simplify its practices through describing profitability by a ratio so that it can be compared across different industries. It effectively ‘neutralizes’ the measures so that they may be applied across sectors to every firm.

“You Americans measure profitability by a ratio. There’s a problem with that. No banks accept deposits denominated in ratios. The way we measure profitability is in ‘tons of money’. You use the return on assets ratio if cash is scarce. But if there is actually a lot of cash, then that is causing you to economize on something that is abundant.” — Morris Chang (Chairman and Founder of TSM)

The calculation of the IRR and RONA, based on a narrow view of costs and benefits, discounts long-term implications that include:

• The cost of the knowledge that is being lost, possibly forever.
• The cost of being unable to innovate in future, because critical knowledge has been lost.
• The consequent cost of  business being captured by emerging competitors that can make a better product at lower cost.
• The missed opportunity of profits that could be made from innovations based on knowledge that was given away.

Aevia — Consider the Source

Throughput Accounting (TA) improves profit performance with better management decisions by using measurements that more closely reflect the effect of decisions on three critical monetary variables (throughput, investment (AKA inventory), and operating expense. It is thus part of the management accountants’ toolkit, ensuring efficiency where it matters as well as the overall effectiveness of the organization.
TA is the only management accounting methodology that considers constraints as factors limiting the performance of organizations. It is the business intelligence used for maximizing profits. In contrast to cost accounting that primarily focuses on ‘cutting costs’ and reducing expenses to make a profit, TA focuses on the speed or rate at which throughput is generated by products and services with respect to an organization’s constraint, whether the constraint is internal or external to the organization.
Throughput Accounting is a principle-based and comprehensive management accounting approach that provides managers with decision support information for enterprise profitability improvement. TA is relatively new in management accounting. It is an approach that identifies factors that limit an organization from reaching its goal, and then focuses on simple measures that drive behavior in key areas towards reaching organizational goals.
Aevia — Consider the Source

“Once manufacturing is outsourced, process-engineering expertise can’t be maintained, since it depends on daily interactions with manufacturing. Without process-engineering capabilities, companies find it increasingly difficult to conduct advanced research on next-generation process technologies. Without the ability to develop such new processes, they find they can no longer develop new products. In the long term, then, an economy that lacks an infrastructure for advanced process engineering and manufacturing will lose its ability to innovate.” — Pisano and Shih
Aevia — Consider the Source