Michael Blake has helped me to track down another one of my ridiculous File Not Found errors. Thanks Michael: my site is a better place now that you've been there and held out the hand of friendship. DW

Nicey, of NiceCupOfTeaAndASitDown, wrote as follows: I'm very flattered that the Wife and I are 'wackbags', Hoorah! DW

There's web sites and there's web sites! Take a look at this one and be amazed: NiceCupOfTeaAndASitDown. This is a web site all about biscuits and it gets my vote! There's a biscuit quiz that will have you reeling. There's a biscuit blog written by the Wife. There's a biscuit of the week feature. There's biscuits you've never heard of but will desperately want to find and try. Well done to the wackbags who thought of all of that: the cracking title's just the start of it. DW

I've been at it again! Following my meanderings on the web and talking to a few people this week I realised that I needed a new page ... and here it is: The Selling of Duncan Williamson You NEED to go to that page to see some of things that I get up to that will convince you that I am the man for that job you want doing to very high standards and in double quick time. Don't forget that you need to pay the going rate for the job too. I'm waiting for you! DW

One of those priceless I don't believe it moments happened last night. Sitting with the family eating away when there was a knock on the door and a tall young chap presented himself by standing a metre away from the door, standing sideways on to me. He blurted that he'd been down at number 111 and he knew that our house was new and he knew that we probably didn't want new windows and he knew that he was probably wasting his time but had we ever considered fitting new windows even though he knew that the house was new and that we probably didn't want anything but had we considered it? Maybe next year? I politely said no and we parted company. Mirth and merriment in the W household. Knock, knock, knock! Hello, not so tall, very thin beard thrusts leaflet at me and says you've probably heard of us, Reg Molehusband (or someone I'd never heard of) soap star advertises us on the telly, we're selling French windows and doors and they will make a lasting impression on the house and he knew that the house was new but had we considered it? I said your friend has just been here ... he stopped for a second ... I said young and tall ... he said short hair, glasses ... I said yes ... he said that's Nick, oh Nick was here ... so are you considering fitting French windows in the near future? I said we've already got them thanks. Oh, thanks for your time anyway! Who sent these people to a brand new housing estate to sell such things? Moreover, having got here hadn't they got the message after around, let's say, six properties? Life's like that as the Reader's Digest says! DW

Christopher wanted to know my views on the application of Max Weber's work to the work of call centres. I told him I'm not an expert but I'd have a look around. Here are some general Weber pages: sorry but I can't be more specific I'm afraid. Let's start here and follow up with more from the same author A lengthy page but it has some useful looking links at the end: some of which follow. Very long page: I didn't read it all! This page argues that Weber's view of the Protestant Work Ethic is fundamentally flawed. From Oz, Weber on Capitalism Also from Oz, Weber on Bureaucracy Bullet points of the major aspects of Weber and his work: could be useful as part of a mind map. The MacDonaldisation of Society Social interaction and social structure: again a bit listy so might be useful as ideas for headings. Is Weber still relevant? Critique of Weber An abstract of Call centre management: is service quality a priority? Looks highly targeted but it needs a subscription. There you are Christopher: hope it provides some nuggets of gold! DW

Tony asked what I know about real life implementation of activity based costing/management. Well, I've done it in real life many times as I designed and implemented my product cost spreadsheet systems in around 90 SMEs. Take a look, too, at my book Cost & Management Accounting ISBN 0-13-205923-1, chapter 7. In there you can read a few examples, albeit old now, of where ABC was tried ... not only successes but failures too. There is also a discussion on the implementation of ABC in the UK, the USA and France: big differences. I give references to many of the original papers in this discussion. However, a trawl of the web has revealed the following useful links: Another one of Chris Lamb's brilliant resource lists at UNL: Chris offers fantastic services in this respect! ABC systems at Anglian Water Several links relating to LYJ Liu at Newcastle Business School. Can't verify them as they need a subscription to read them but if your library has a subscription to them they could prove useful. Another one needing a subscription but here is the abstract: Activity-based cost management in financial services industry Here are some very useful looking PDF files that I've skimmed and that I think are all from the USA but none the worse for that. http://www.mixmbb.org/en/mbb_issues/09/Articles/Activity-Based%20Costing%20and%20Savings.PDF http://www.rand.org/publications/MR/MR1066/MR1066AppD.pdf http://www2.newpaltz.edu/~roztockn/portland03.pdf http://www2.newpaltz.edu/~roztockn/washington00.pdf http://www.ustreas.gov/offices/domestic-finance/usps/pdf/Holsen.pdf http://www.mikon.com/RTCM3.pdf I hope these are useful. DW