text:
Introduction.--The U.S. Standard Industrial Classification (SIC) designated establishments as being either: (1) operating establishments, or (2) auxiliary establishments (i.e. establishments that primarily serve other establishments of the same enterprise). The SIC Manual provided some specific directions for differentiating 'auxiliary' from 'operating' establishments. Although those guidelines were revised and expanded over time, they proved to be inadequate. The auxiliary establishment designation, under those guidelines, was generally limited to captive establishments providing services. Captive establishments providing goods were treated as operating establishments. The SIC classification criteria for classifying establishments to industries necessitated distinguishing the type of establishment because the criteria for classification varied by type of establishment. Operating establishments were classified based on what the establishment did; while auxiliary establishments providing services were classified based on the classification of the establishment they served. Therefore, the SIC code was assigned to auxiliaries based on the economic activities of the enterprise and a single digit identifier was assigned to describe the actual activities of the auxiliary unit. The SIC guidelines for auxiliary code assignment are included in Appendix 1.
The North American Industry Classification System (NAICS) which replaced the SIC is based on a production-oriented or supply-based conceptual framework. Establishments are grouped into industries according to similarity in the processes used to produce goods or services. Thus, NAICS does not make a distinction between 'auxiliary' and 'operating' establishments and classifies all establishments on the basis of what they do without regard to whom they serve. NAICS did however recognize the unique nature of corporate, subsidiary, and regional managing offices. In general, administering, overseeing, and managing are done by all establishments and is not considered a primary activity. However, in multi-establishment enterprises, an establishment may perform managing as its main or only activity. Since the NAICS classification is based on the production process of the establishment, NAICS included an industry for "Corporate, Subsidiary, and Regional Managing Offices", NAICS 551114, for those establishments "primarily engaged in administering, overseeing, and managing other establishments of the company or enterprise." NAICS Sector 55, Management of Companies and Enterprises, is where such establishments are classified.
The following hypothetical enterprise will be used to illustrate the SIC treatment of auxiliaries, the NAICS treatment of these establishments, and various implementation guidelines that should be followed when classifying these activities. The hypothetical enterprise, Mufflers and Tailpipes, Inc., is made up of seven individual establishments performing distinct business functions. Facility A manufactures mufflers. Facility B manufactures tailpipes. Facility C is a warehouse that stores the mufflers and tailpipes made by Mufflers and tailpipes, Inc. Facility D is a research and design facility that designs the mufflers and tailpipes. Facility E is a separate office created to sell the mufflers and tailpipes to retail auto parts stores. Facility F is Mufflers and Tailpipes Inc.'s corporate headquarters and Facility G is a payroll processing facility for all seven establishments that make up Mufflers and Tailpipes, Inc. Based on these descriptions, the following industry codes would be assigned.
|Facility A (mufflers)
|Facility B (tailpipes)
|Facility C (warehouse)
|Facility D (R&D)
|Facility E (sales)
|Facility F (HQ)
|Facility G (payroll)
*see Appendix 1. for a further discussion of sales locations and for a definition of single-digit auxiliary codes.
All of the administrative functions associated with Mufflers and Tailpipes, Inc. are classified to motor vehicle part manufacturing in the SIC system because they are providing support functions for the manufacturing activity. NAICS, on the other hand, only classifies the two locations actually manufacturing motor vehicle parts to the manufacturing sector. The other establishments (Facilities C-G) are classified in non-manufacturing sectors based on the actual activities that are performed in each location. It is important to recognize that there may not be any shipments or receipts in some of these facilities. This does not impact their classification.
In this example, all of the activities are clearly delineated in separate establishments and there is no overlap between the establishments. This is an easy classification situation but in many ways unrealistic. Rarely are activities clearly delineated into separate establishments in a multi-establishment enterprise.
The adoption of the single classification principle to all establishments solved numerous problems that existed in the prior classification system. However, in the context of statistical reporting and data collecting, the application of this principle requires direction and guidance. The NAICS United States Manual states that: "An establishment is classified to an industry when its primary activity meets the definition for that industry. Because establishments may perform more than one activity, it is necessary to determine procedures for identifying the primary activity of the establishment.
In most cases, if an establishment is engaged in more than one activity, the industry code is assigned based on the establishment's principal product or group of products produced or distributed, or services rendered. Ideally, the principal product or service should be determined by its relative share of current production costs and capital investment at the establishment. In practice, however, it is often necessary to use other variables, such as revenue, shipments, or employment as proxies for measuring significance." (NAICS United States 1997, page 17) The most commonly used proxy measure for production in determining primary activity has been receipts or sales. When receipts information is lacking, employment by function has been used to determine significance. However, theses measures are sometimes difficult to collect and even more difficult to interpret. A NAICS industry may include establishments that produce output for sale to others (market transactions) and also may include establishments that produce output (support activities) for other establishments of the same company without a fee. In addition, some establishments may be engaged in both support and market activities.
It became apparent during the 1997 Economic Census processing, as well as in meetings and discussions on NAICS implementation, that if classification consistency among U.S. statistical agencies was to be achieved, the NAICS classification of establishments formerly defined as auxiliaries in the SIC system, and especially central administrative offices/headquarters establishments, required more detailed implementation guidelines. Classification criteria for establishments that are completely support and for those that engage in both support and market activities present unique problems and each of the issues require attention.
1. Classification of establishments that contain both market and support activities is based on the primary activity of the establishment. The market or support designation does not impact the classification when production functions are evaluated.
Support activities in a multi-establishment enterprise are primary when they are performed in a separate establishment. In our example, Facility G (payroll) performs a support activity for all seven establishments that make up Mufflers and Tailpipes, Inc. They perform no other support activities. The production function is similar to any market-based payroll processing service. NAICS classifies establishments with similar production functions in the same industry so the establishment is classified in NAICS 541214, Payroll Services.
A single activity can be performed as both a market activity and a support activity. If Facility C (warehouse) from our example stored the goods manufactured by Mufflers and Tailpipes, Inc. and also stored goods for others on a fee basis, the primary activity classification of the facility in NAICS 493110, General Warehousing and Storage, is straight forward. Both the market activity and the support activity are the same.
If our example was modified so that Facility D (R&D) also was providing a small amount of laboratory testing services to outside customers, it would still require far more capital investment etc. to provide the R&D service for Mufflers and Tailpipes, Inc. than to provide the testing service. The only receipts reportable by Facility D would be those from the testing services performed as a market activity. Thus, if receipts were used to determine primary activity classification, the establishment would be classified in NAICS 541380, Testing Laboratories. However, if the primary production function were used to determine the primary activity, the establishment would remain classified in NAICS 541710, Research and Development in the Physical, Engineering, and Life Sciences. In this case, Facility D was created to design mufflers and tailpipes. The R&D activities are the primary activities even though receipts information is only available for the small amount of testing services performed as a market activity. Receipts for such "secondary" activities are becoming more prevalent as support facilities attempt to maximize capacity utilization. For classification of establishments with both market and support activities, determination of primary activity requires evaluation of the production process and, in some cases, of the primary activity of the enterprise.
A final, and more common, example of a combination of market and support activities exists in single establishment enterprises. Single establishment enterprises by their nature contain a primary activity and a variety of the various activities needed to support the primary activity. If the Mufflers and Tailpipes, Inc. example were collapsed into one establishment, the primary activity would be manufacturing mufflers and tailpipes. The support activities would include the storage, research and development, sales, headquarters, and payroll functions. The single establishment would be classified in NAICS 336399, All Other Motor Vehicle Parts Manufacturing.
Summary - Both support and market activities are considered when determining the primary activity of an establishment though the production function is the final determinant. When classifying establishments performing both market and support activities, the rules of combined activities, detailed in Appendix 2, apply. Support activity is considered a primary activity only when it takes place in a separate establishment of a multi-establishment firm where the market activity (if any) is secondary or unrelated to the primary objective of the enterprise.
2. Selling can be a primary activity or a support activity. The nature of selling must be determined prior to assignment of an industry code.
When goods manufactured at an establishment are sold at the same establishment, the selling is a support activity for manufacturing. When legal services are "sold" in a law firm, selling is a support activity. In general, for a single establishment company, selling is inseparable from the production of the good or service. Selling however becomes a primary production function when the establishment is set up to sell the output of the company. Many multi-establishment companies have created specialized establishments dedicated primarily or exclusively to selling products created at other establishments of the company. This is most typical of companies that manufacture goods at one plant and have separate establishments, sales offices, to market these products.
Mufflers and Tailpipes, Inc. has a separate selling establishment, Facility E (sales). In this case, selling is a primary activity for the establishment and it is classified in Wholesale Trade. If Facility E were closed and the sales activities were performed at Facility A (mufflers), selling would be a support activity and Facility A would still be classified in NAICS 336399, All Other Automobile Parts Manufacturing.
Similarly, if Facility E (sales) were closed and the selling activity was performed at Facility F (HQ), the classification of Facility F would not change from 551114. Once again, the selling would no longer be a primary activity.
At the headquarters location of the company, sales may be made and/or recorded. It is imperative that a determination be made as to whether the sales are just being recorded at the headquarters or whether the sales activity is occurring at the headquarters. Sales that are just being recorded would not be considered in determining primary activity. Sales that are made would be considered when determining the primary activity and the ultimate classification of the establishment. However, regardless of the size of the sales activity, if the establishment is identified as a headquarters, it would not be treated the same as an establishment set up to sell the output of a company; rather it would be considered a headquarters (unless it is the headquarters of the wholesale company). The reason for this treatment is that many headquarters of large companies, particularly manufacturing and mining companies, have sales offices located at the headquarters. If reported sales activity is large, this may suggest classification of the establishment in Wholesale Trade. While this classification would provide for the inclusion of sales data generated from headquarters establishments in the Wholesale Trade data, it would also place large, predominantly managing offices in Wholesale Trade, rather than Industry 551114. This is not consistent with the use of the production process concept for classification. Thus, when selling occurs in an establishment identified as a headquarters, the selling activity is treated as support and not used in the determination of primary activity. The exception to this rule is for the headquarters of a wholesale enterprise. Since the primary activity of the wholesale enterprise is wholesale trade, the headquarters is classified as a wholesale trade establishment if sales are made from that location. This treatment will more likely assure comparability of data, particularly for Sector 55, among the three countries and among U.S. agencies.
Summary - Selling can be a support or a primary activity. It is a primary activity when the establishment is set up for the purpose of selling a company's products. When selling is purely a support activity (i.e., done at an establishment not set up for the purpose of selling the company's output), it is treated as a combined activity. Using the combined activity rules, an establishment selling its own output is classified based on the 'primary' activity it supports. For example, selling combined with manufacturing in a single establishment is classified in manufacturing. Likewise, if selling is combined with headquarters functions in a multi-establishment enterprise, the selling activity is treated as support and the establishment is classified in NAICS 551114.
3. Classification of Corporate, Regional, and Subsidiary Managing Offices - Management activities can be primary or support activities depending on the characteristics of the establishment.
Most industries in NAICS are defined exclusively by their production process. However, NAICS 551114 is unique in that it is defined as including establishments primarily engaged in administering, overseeing and managing other establishments of the company or enterprise. Thus establishments in this industry must be part of a multi-establishment enterprise and they must perform a range of certain kinds of core services (i.e. the services needed to manage an enterprise). These core services include accounting, bookkeeping, billing, legal, marketing/advertising, financial management, personnel management, strategic or organizational planning. Establishments performing two or more of these core activities are classified in NAICS 551114; however, when single support services are done in specialized establishments, the establishment is classified to the NAICS industry corresponding to that activity.
For example, an establishment performing accounting and legal services for other establishment of the company or enterprise would be classified in NAICS 551114, while an establishment performing legal services only for other establishments of the company or enterprise would be classified in NAICS 5411 Legal Services.
In many cases, the headquarters of the company is the location where the key aspects of the company's market activity also takes place. This is particularly true in industries such as banking, insurance, publishing, telecommunications, construction, etc. In general, the definitions of the various NAICS industries cover these situations. Thus, the scope of NAICS 551114 is limited to establishments that are not classified elsewhere, and as a result, not all establishments known as "headquarters" would be in NAICS 551114.
The headquarters included in NAICS 551114 may have some market activities. For example, activities may be performed primarily for the convenience of the establishment's own employees, such as the operation of a cafeteria, fitness center, or day care center and these activities may have receipts. These are not primary activities unless they are separate establishments. If these activities are performed in the headquarters, the establishment is still classified as a headquarters.
In the Mufflers and Tailpipes, Inc. example, Facility F is identified as a headquarters of a multi- establishment enterprise engaged in managing, administering, and overseeing the operations of the enterprise. NAICS includes in Sector 55 establishments "primarily engaged in administering, overseeing, and managing other establishments of the company or enterprise. These establishments normally undertake the strategic or organizational planning and decision making role of the company or enterprise." It is not always clear which support activities constitute 'management/administrative' and which do not. In our example, the warehouse, payroll services, sales, and research and development are each separate establishments and are classified based on the activities that they perform. Classification is seldom that easy.
In many instances, the headquarters of a multi-establishment enterprise does much more than undertake the strategic planning and decision making for the enterprise. Often, the accounting, legal, marketing, advertising, human resource, data processing, etc. functions are all performed in the same location. In this case, the establishment is still classified as a headquarters. The staffing patterns, capital requirements, and other elements of the production function more closely resemble other headquarters establishments than any of the single support activities.
When two or more support activities, that cross six-digit NAICS industries, are performed in the same establishment, the establishment is classified in 551114. For example, if Facility G (payroll) was closed and the payroll functions were performed at Facility D (R&D), the combination of support activities that cross six-digit NAICS industries would lead to a classification of Facility D (R&D and payroll) in NAICS 551114.
Finally, it must be stressed that headquarters activities can be primary or support, just as with selling. Headquarters activities are only a primary activity if a separate establishment is created to perform the management role. If the management functions are undertaken in an establishment that also is producing the primary output of the enterprise, the establishment is classified based on the primary activity rather than the management functions. For example, if Mufflers and Tailpipes, Inc. closed Facility F (HQ) and moved all of those operations to Facility A (mufflers), Facility A would still be classified in NAIVCS 336399, All Other Automobile Parts Manufacturing because manufacturing mufflers is the primary activity. Management activities become support activities in this case.
If all seven establishments in our example were collapsed into one facility, the classification of the facility would be in NAICS 336399. The establishment is manufacturing mufflers and tailpipes as a primary activity and all of the other activities undertaken at that location are support the production of mufflers and tailpipes.
Summary - Management can be a primary or support activity. The strategic planning and decision making role of a company is only a primary activity when it is performed in a separate establishment, not undertaking the primary activity of the enterprise. When headquarters functions are combined with a primary output (for example a single establishment manufacturing enterprise), the establishment is classified to the industry of the primary output (in this case manufacturing). All the activities performed must be considered, including processes that define various NAICS industries (other than NAICS 551114) and the relationship of a particular establishment to the balance of a multi-establishment enterprise.
Appendix 1: Auxiliaries in the SIC
"Auxiliaries are establishments primarily engaged in performing management or support services for other establishments of the same enterprise. An enterprise consists of all establishments having more than 50 percent common direct or indirect ownership. Auxiliary establishments are distinguished from operating establishments that primarily produce goods and from those that primarily provide services for personal or household use or for other enterprises. Some examples of activities commonly performed by auxiliaries are management and other general administrative functions, such as accounting, data processing, and legal services; research, development, and testing; and warehousing."
Exceptions and Borderlines
"Some establishments that meet the general definition of auxiliaries are nevertheless treated as operating establishments. They are listed below:
(1) Establishments primarily engaged in producing goods or providing services for other establishments of the same enterprise when such goods or services are covered by industries in Agriculture (Major Groups 01-07 in Division A); Mining (Division B); Construction (Division C); and Manufacturing (Division D) are classified as operating establishments in such Divisions on the basis of their primary activity.
(2) Establishments, including sales branches, sales offices, and sales representatives, primarily engaged in selling tangible products for other than personal or household consumption are classified as operating establishments in Wholesale Trade, with the exception of motion pictures and prerecorded video tapes and disks of the type produced by establishments covered in Major Group 78. Establishments primarily engaged in the wholesale distribution of motion pictures and prerecorded video tapes and disks of the type produced by establishments covered in Major Group 78 are classified in Services, Industry 7822.
(3) Establishments primarily engaged in research, development, and testing of aircraft, guided missiles, and space vehicle units and parts, covered by Industry Groups 372 and 376, are classified as operating establishments in these manufacturing industries if they are part of an enterprise that usually manufactures such products. These establishments are often funded by government contracts rather than by funds of the enterprise. Establishments of these enterprises primarily engaged in research, development, and testing of products not covered by Industry Groups 372 and 376 are classified as auxiliary establishments. Establishments primarily engaged in research, development, and testing of products for other enterprises or on a contract basis are classified as operating establishments in Services, Industry Group 873.
(4) Research farms are classified as operating establishments in Agriculture, Forestry, and Fishing, Division A.
(5) Establishments primarily engaged in long-distance trucking, stevedoring, water transportation, or pipeline transportation for other establishments of the same enterprise are classified as operating establishments in Transportation, Division E.
(6) Establishments primarily engaged in new or replacement construction for establishments of the same enterprise covered by industries in Division E are classified as operating establishments in Construction, Division C. Establishments primarily engaged in repair and maintenance for establishments of the same enterprise covered by industries in Division E are classified as operating establishments in Division E. However, all establishments of the U.S. Postal Service are classified in Industry 4311.
(7) In Public Administration, Division J, establishments primarily engaged in performing central administrative and managerial activities are classified as operating establishments. Establishments primarily engaged in performing other auxiliary activities for establishments in Public Administration, Division J, such as warehouses, automotive maintenance shops, and recreation facilities, are classified as auxiliary establishments.
(8) Establishments primarily engaged in performing auxiliary activities for enterprises that do not have operating establishments in the United States are classified as operating establishments on the basis of the establishment's primary activity in the United States.
Auxiliary Establishments and Industrial Subclassification of Auxiliary Establishments
Auxiliary establishments are assigned four-digit industry codes on the basis of the primary activity of the operating establishments they serve. In addition, they are subclassified further through the assignment of a one-digit auxiliary code, outlined below, based on the primary activity performed by the auxiliary establishment.
Auxiliary Code
|Central Administrative Offices - Auxiliary establishments primarily engaged in performing management and other general administrative functions centrally for other establishments of the same enterprise.
|Research, Development, and Testing Laboratories - Auxiliary establishments primarily engaged in performing laboratory or other physical or biological research, development, and testing for other establishments of the same enterprise.
|Warehouses - Auxiliary establishments primarily engaged in storing raw materials, finished goods, and other products to be used or sold by other establishments of the same enterprise.
|Auxiliaries, Not Elsewhere Classified - Auxiliary establishments primarily engaged in providing support services, not elsewhere classified, for other establishments of the same enterprise.
1987 SIC Manual, pages 13-17 excerpted.
The example used in this narrative uses the one-digit code "5" to identify operating establishments.
Appendix 2: Combined Activities in NAICS
Although NAICS does not specifically discuss establishments performing support activities in the section on identifying the primary activity, such activities, when performed in support of the primary activity, can be viewed as produced and consumed activities, or combined activities. The U.S. NAICS manual recognizes two types of combined activities and gives special attention to them. There are two types of combined activities that are given special attention in NAICS. They are vertical integration and joint production. These combined activities have an economic basis and occur in both goods-producing and services-producing sectors. In some cases, there are efficiencies to be gained from combining certain activities in the same establishment. Some of these combinations occur so commonly or frequently that their combination can be treated as a third activity in its own right, and explicitly classified in a specific industry.
One approach to classifying these activities would be to use the primary activity rule, that is whichever activity is largest. However, the fundamental principle of NAICS is that establishments that employ the same production process should be classified in the same industry. If the premise that the combined activities correspond to a distinct third activity is accepted, then using the primary activity rule would place establishments performing the same combination of activities in different industries, thereby violating the production principle of NAICS. A second reason for recognizing combined activities is to improve the stability of establishment classification, both over time and among the various agencies that implement the classification. An establishment should remain classified in the same industry unless its production process changes, and different agencies should code the same establishment or type of establishment in the same way. A consistent treatment of establishments with combined activities is more likely if they are classified to a single industry.
Vertical integration involves consecutive stages of fabrication or production processes in which the output of one step is the input of another. In general, establishments will be classified based on the final process in a vertically integrated production environment, unless specifically identified as classified in another industry. For example, paper may be produced either by establishments that first produce pulp and then consume that pulp to produce paper or by those establishments producing paper from purchased pulp. NAICS specifically specifies that both of these types of paper producing processes should be classified in 32212, Paper Mills, or the final step in paper manufacturing, rather than in NAICS 32211, Pulp Mills. In other cases, NAICS specifies that vertically integrated establishments be classified in the industry representing the first stage of the manufacturing process. Steel mills that make steel and also perform other activities such as producing steel castings are classified in NAICS 33111, Iron and Steel Mills and Ferroalloy Manufacturing, the first stage of the manufacturing process.
The Joint production of goods or services represents the second type of combined activities. For example, automobile dealers both sell and repair autos; automotive parts dealers may both sell parts and repair automobiles; and musical instrument stores may both sell and rent instruments. In the manufacturing sector, establishments may make two different products such as women's dresses and women's suits, activities that are classified in two different NAICS industries. In general, receipts/sales and revenue data are used as a proxy to determine primary activity for these establishments. The assumption is that the activity generating the most receipts is also the activity using the most resources and most indicative of the production process.
In some cases, however, these combined activities have been assigned to a specific NAICS industry. [Most] Many of these activities involve either the sale and repair of goods or the sale and rental of goods in the same establishment. For example, establishments that both sell automobile parts and repair automobiles are classified in NAICS 44131, Automobile Parts and Accessories Stores, and those music stores that both sell and rent musical instruments are classified in NAICS 45114, Musical Instrument and Supplies Stores. In other cases, specific industries have been identified for these combined activities such as 44711, Gasoline Stations with Convenience Stores." (NAICS United States 1997, pages 17-18)
In many cases, market activities and support activities are combined at the same location. Consistent with NAICS guidelines, such combined activities are classified to the level of the final stage of production, the primary activity when the primary activity is defined by a production function. An example of this would be a manufacturing plant that also has corporate management, advertising, marketing, payroll, and related support activities all performed at a single location. In this case, the combined activity is classified to the industry of the primary activity, manufacturing. Similar cases exist in services. The headquarters of an insurance company is also where the insurance is actually underwritten. The establishment would be classified as an insurance company rather than a headquarters. Similarly, the headquarters of a professional employer organization (PEO) is undertaking the primary activity of the PEO, and would be classified to the Employee Leasing industry in NAICS.
|Other Clarification Memoranda
|NAICS main page


text:
Volleyball Canada Membership
A New Vision
Volleyball Canada is committed to working towards collaboration with members and partners to create a unified "Volleyball in Canada" family. The strategic goal is to build a system where every person involved with volleyball in Canada is connected to the sport's governing body. With all participants in the sport having a membership connection, the sport as a whole will be in a stronger position to deliver on all four pillars of the Canadian Sport Policy.
More specifically, an integrated and seamless membership that engages volleyball people all over the country will contribute to the achievement of excellence at the highest levels of the sport, will broaden participation in the sport, will enhance the capacity of teams, leagues, and clubs and provincial/territorial associations across the country, and will increase interaction among all components of the system.
The objectives of this aligned membership are to:
- Harmonize categories of membership across Canada and link them to stages of long term athlete development (LTAD).
- Improve communication and interaction among Volleyball Canada and all its PTA partners.
- Improve alignment of athlete and coach development systems within Volleyball through affiliation with scholastic, post-secondary, adult recreation and masters volleyball segments in addition to the youth competitive segment.
- Assist all segments of the volleyball in Canada family in their marketing and promotional efforts by communicating and elevating the Volleyball Canada brand.
Membership Categories
- Youth Competitive Player
- Adult Player
- Post-Secondary Player
- Leaders - Club/Team Personnel, Referees
- Youth Development Player - Atomic/Mini
- Leader
- Recreational Player
- Leader - Volunteer
- Elementary and High School Player
Learn more about the different membership categories and the specific benfefits of each.
Download the full PDF here.
Membership Benefits
Sport Development Benefits
- Access to annual VC Championship and their continual enhancement.
- Access to VC sanctioned regional and inter-provincial competitions.
- Access to VC insurance coverage at VC sanctioned events.
- Access to promotional discounts and specialty pricing on VC sponsor products and services.
- Access to VC developed programs essential to the delivery of volleyball at all levels including:
- Certified Officials
- Coaching Courses and Certification (NCCP)
- Athlete Development (VCDM)
- Centre of Excellence (VCCE)
- Access to non-VC sanctioned international and cross-border events via Letters of Good Standing
- Access to VC administrative staff for inquiries and support.
- Access to information on the rules and regulations pertaining to volleyball in Canada.
- Access to updates and information regarding our National Team programs.
As a benefit to being a Volleyball Canada member you receive a complimentary subscription to Volleyball Source Magazine!
Volleyball Source Magazine
New Subscriber
If this your first time reading the magazine please click the link below and use your NRS membership number as your username. If you do not know your NRS number login to your account and select Change Profile under the Admin menu to find your number.
Current Subscriber
Click the link below to get access to the current issue with the username we provided for you and the password you created.
Current Subscriber
Click the link below to get access to the current issue with the username we provided for you and the password you created.
Membership Forms
- Letters of Good Standing - Request Form (Please save a copy on your computer before completing the form).

subset: commoncrawl


text:
This Stock's Recent Rebound Is a Sucker Rally
Nicholas is a member of The Motley Fool Blog Network -- entries represent the personal opinion of the blogger and are not formally edited.
Carnival (NYSE: CCL), the world's largest cruise operator, recently announced a restructuring plan which involves splitting the roles of the CEO and the Chairman. Micky Arison, whose father founded the company in 1972, relinquished his role as the CEO, with Arnold Donald taking up the position. Nonetheless, Arison is expected to remain a key figure in the company's leadership, and will certainly be involved in making some key decisions. Since the company reported FQ2, 2013 results, a rebound in stock price has been the highlight, but how long can it continue?
Carnival is in the process of trying to recover a significant chunk of its market share following its most recent disasters in 2012 and 2013. The company is still recovering from the effects of the sinking of Costa Concordia off Italy in January 2012. In February this year, Carnival suffered another setback after an engine caught fire in the Gulf of Mexico, while in a separate incident, robberies followed shortly, with 22 passengers being the victims.
All these events have resulted in reduced bookings, forcing the company to give discounts in a bid to rebuild customer base. However, this strategy could do more harm than good in the long run as margins are set to suffer amid fluctuating fuel prices.
A pleasant surprise as fuel costs decline
Carnival reported $72 million, or $0.09 per share, in non-GAAP income, down from $159 million, or $0.20 per share, in the same quarter last year. Analysts polled by Thomson Reuters had projected a net income of about $0.06 per share, excluding special items. However, the company's revenue missed the analyst estimate of $3.55 billion as it came in at $3.48 billion, down from $3.54 billion reported in the same quarter last year.
The company's impressive profits were largely due to the reduction in fuel costs, which fell 10% during the quarter. The fall in revenue was due to the decline in bookings for the company's largest brand, Carnival, which holds the largest inventory to sell. Additionally, the discounting, which is expected to continue through 2014, affected revenue from the unit.
Carnival faces competition from the Royal Caribbean (NYSE: RCL) and Norwegian Cruise Line Holdings (NASDAQ: NCLH), in the cruise and resorts industry. The two have capitalized on Carnival's troubles despite the fact that their pricing remains high, overall. For instance, a seven-night Royal Caribbean Cruise goes for about $350. On the other hand, a five-night Carnival cruise has already sold for as little as $249, not a direct comparison but the picture is imprinted on the pricing.
Royal Caribbean owns five cruise brands, including Royal Caribbean International, Celebrity Cruises, Pullmantur, Azamara Club Cruises, and CDF Croisières de France. Norwegian Cruise Line Holdings operates 11 ships offering cruises in North and Central America, the Caribbean and the Scandinavian regions. Carnival is the largest operator with a fleet of 100 cruise ships under the brand names of Carnival Cruise Lines, Holland America Line, and Princess Cruises among others.
Performance and valuation
Carnival's most recent quarterly revenue declined 2% compared to Norwegian Cruise Line's 2% increase. On the other hand, Royal Caribbean's revenue increased 4% year-over-year. The three companies' gross margins differ by a single percentage point; with Norwegian Cruise Line having 35%, Royal Caribbean 34%, and Carnival 33%.
Norwegian Cruise Line's operating margin significantly trumps Carnival's 11%, at 16%, while Royal Caribbean's stands at 12%. Carnival's trailing 12-month EPS stands at $0.22 per share, as compared to Norwegian Cruise Line's $0.37, while Royal Caribbean has the best earnings per share at $1.93, cumulative for the company's last four fiscal quarters.
In terms of valuation, Carnival seems to be the cheapest among the trio with a price to earnings ratio of 18.07 times, compared to Norwegian Cruise Line's 82.78 and Royal Caribbean's 155.69. This is indicative of the company's current outlook, which is dimmed by recent tragedies and discounted pricing.
The picture is very clear when we factor in the average earnings growth rate for the next five years. Carnival's price to earnings growth rate (PEG) of 1.53 times is the highest, indicative of expensive pricing, as compared to Royal Caribbean's 0.73, and Norwegian Cruise Line's 0.72.
The bottom line
Carnival is down 7.6% this year, and certainly shows no realistic chance of going higher right now. Splitting the roles of the chairman and CEO is a good thing, but is unlikely to result in any significant positive changes as far as revenue is concerned. As noted earlier, the change might be more theoretical than practical.
Additionally, the cheap pricing will likely continue to affect the company's margins through 2014, which will put more pressure on the stock price. Carnival will take longer to convince a sizable number of customers to rejoin its Carnival brand, which accounts for a majority of the company's inventory. Considering these, it might only be a matter of time before this rally ends.
The best investing approach is to choose great companies and stick with them for the long term. The Motley Fool's free report "3 Stocks That Will Help You Retire Rich" names stocks that could help you build long-term wealth and retire well, along with some winning wealth-building strategies that every investor should be aware of. Click here now to keep reading.
Nicholas Kitonyi has no position in any stocks mentioned. The Motley Fool has no position in any of the stocks mentioned. Try any of our Foolish newsletter services free for 30 days. We Fools may not all hold the same opinions, but we all believe that considering a diverse range of insights makes us better investors. The Motley Fool has a disclosure policy. Is this post wrong? Click here. Think you can do better? Join us and write your own!


text:
Galaxy S5
SM-G900HPower for business productivity
A faster AF camera, live high-resolution image capture and wearable gear enhance connectivity and work efficiency.
• Security to safeguard your business
Samsung KNOX™ and Finger Scanner offer powerful security to protect your business assets.
• Limitless business continuity
Ultra Power Saving Mode, 2,800mAh Removable Battery and IP67 Water and Dust Resistance are designed keep you up and running
Recycling Batteries Responsibly
The European Directive on Batteries and Accumulators aims to minimise the impact of batteries on the environment and encourage the recovery of the materials they contain. In the UK, regulations on the recycling of batteries and accumulators (rechargeable batteries) were Introduced in 2009. The Waste Batteries Regulations aim to significantly increase UK collection and recycling of used portable batteries from 3% in 2007 to 25% by 2012, rising to at least 45% in 2016.
The battery symbol on a product or on its packaging indicates that the product must not be disposed of with general household waste. Instead, it is the consumer's responsibility to dispose of their waste batteries at a designated collection point so that they can be recycled. The separate collection and recycling of batteries at the time of dispo sal will help to conserve natural resources and ensure that they are recycled in a manner that protects human health and the environment. A comprehensive list of battery recycling centres can be obtained from: www.recycle-more.co.uk
All Samsung products that are subject to the Batteries Directive are compliant with the UK battery and accumulator Requirements. In accordance with national law, SAMSUNG Electronics (UK) Ltd is a member of an approved batteries producer compliance scheme. This scheme collects, treats and disposes of batteries on Samsung's behalf.
Galaxy S5
This item has been added to your basket.
Designed for You
Dust & Water Resistant
The elements are no match for this phone. The Galaxy S5 is resistant to sweat, rain, sand and dust. So you can take it with you anywhere and everywhere you go.
Designed for You
The Screen
The stunningly clear 5.1" Full HD display analyses the light wherever you are and optimises the screen to look its very best. So your photos and videos always show their true colours.
Designed for You
Modern Glam
The Galaxy S5's distinctive perforated pattern comes in a choice of four shimmering colours. It's so eye-catching and feels so good in your hand that you'll never want to put it down.
Pictures without Limits
Richer Tone with HDR
Easily take rich, vivid photos and videos - even in challenging light conditions. HDR gives you vibrant colours and true-to-life contrast that you can even preview in real time.
Pictures without Limits
Fast Auto-Focus
The stunning 16-megapixel camera gives you an incredibly fast auto-focus. So no matter how quickly life is moving, you'll never miss a moment.
Pictures without Limits
Selective Focus
With the Galaxy S5, professional-looking photos are a snap. Selective Focus lets you focus on what's important and artfully blur the rest.
Fast & Powerful
Stay Powered Up
Don't worry if your battery runs low. Ultra Power Saving Mode changes your screen to black and white and shuts down unnecessary features to dramatically minimise battery use.
Fast & Powerful
Download Booster
Tap into the fastest connection. Download Booster pairs your Wi-Fi connection and 4G mobile network. So you can do things like download an entire HD movie in about a minute.1
Fast & Powerful
Finger Scanner
Enjoy upgraded and personalised security. Use your fingerprint to unlock your phone, or purchase content with Samsung services, instead of entering your Samsung account password.
Everyday Fitness
Heart Rate Sensor
Keep your finger on the most important pulse of all - yours. The first ever smartphone with a built-in Heart Rate Sensor lets you measure your heart rate with a simple touch.
Everyday Fitness
S Health
Staying active has never been simpler.
S Health makes it easy to set personal goals and keep track of your achievements and statistics all in one place.
Everyday Fitness
Samsung Gear Fit
With the world's first ever wearable curved AMOLED screen, the Gear Fit keeps track of texts, calls and emails, as well as your heart rate, right from your wrist. So you can keep on moving.
MIMO (Multi-Input Multi-Output)
MIMO technology means the Galaxy S5 has two internal Wi-Fi antennas, for double the connection and Wi-Fi speed like never before.
Kids Mode
Safely share your smartphone with the smallest members of your family. One click makes sure little ones can only access child-friendly apps and videos.
A Closer Look
- Large 5.1¡± Display
- Full HD
- Super AMOLED
- Brighter with More Clarity
- 1920 x 1080 Pixel Resolution
- 432 PPI (Pixels Per Inch)
- Adaptable Display
- Super Dimming
- Advanced Local Contrast Enhancement
Prepare to shine.
The Galaxy S5's perforated cover is durable, visually striking and comfortable to grip.
First-Ever Smartphone with Built-in Heart Rate Sensor
16 Megapixels, 1/2.6¡±, Phase Detection Auto-focus, HDR (Rich Tone), Selective Focus, Virtual Tour Shot, UHD Video @ 30 Frames per Second, Video Stabilisation
With IP67 certification, the Galaxy S5 is resistant to sweat, rain, liquids, sand and dust, so your phone is protected for any activity and situation.
142.0 mm
72.5 mm
A very slim 8.1mm
12.78 MB, pdf, ARABIC
Other Manuals (2)
User Manual
11.8 MB, pdf, ENGLISH
User Manual
11.19 MB, pdf, FRENCH
Some files may not be available from phones and tablets. Access this page from your desktop computer to be able to download all files.In order to read a PDF file, you must have Adobe Acrobat reader installed on your computer. You can download it at the Adobe website.Download Adobe Acrobat ReaderGoIn order to read DjVu files, you must have the DjVu viewer installed on your computer. Click this banner and install the viewer.Download Djvu ViewerGo
Have a question or need product support? Go to our support sectionGo


text:
2929 Turner Hill RdLithonia, GA 30038
Find a Different Store
US Locations and Hours
Ballpark Stores
News and Events
International Locations
Reached maximum allowed cannot add any more items
Maximum allowed quantity cannot be more than {n}
Add to basket
The cute pink panties have white hearts and a girly waistband. Put them under a cute teddy bear sized dress to complete your furry friend's outfit.
Teddy bears make great gifts for little girls. Find a fun dress, a pair of cute flats and a purse or hat to add to these pink panties and give her a new best friend for her next birthday or special occasion.


text:
What your mother always told you may be true after all: Chocolate may exacerbate acne, a small preliminary study suggests.
Click here to read the full story.
© 2012 WTVQ-TV, LLC | Site Map | Terms of Use | Privacy Statement | FCC Compliance | Employment | Advertise on ABC36 | Contact Us
WTVQ.com supports children's privacy rights. All persons under the age of 13 MUST have parental permission to use this website and direct parental supervision is strongly recommended.


text:
The First 2,025 fans to walk through the gates for the Admirals' East Division matchup with the Wilkes-Barre/Scranton Penguins will receive an Admirals 25th Anniversary Challenge Coin, presented by John's Tax Service and WTKR News Channel 3
This attractive coin commemorates the Admirals 25th season. A "Challenge Coin" may be a familiar for many military personnel. The coin makes for a great collectible, and can serve as a useful tool when out dining with friends before and after Admirals games.
Rules on how to use your Admirals Challenge Coin will be provided with your coin. This is a unique and fun item, so come early to Friday's game.
Game time is set for 7:30 p.m. and doors will open at 6:00 p.m.
Friday night is also Norfolk Public Schools Night! $5 tickets to all parents, students, teachers, and staff! For more information, check with your school's front office, or visit the Admirals Website
Game tickets are now on sale, and are available through the Norfolk Scope Box Office, all Ticketmaster Outlets, charge-by-phone at 1-800-745-3000 and online at ticketmaster.com.
For 10-packs, or discounted group tickets stop by the Admirals Administrative Offices at Scope, or call (757) 640-1212 Office hours are Monday - Friday from 9:30 a.m. to 5:00 p.m. Fans can also visit us online at www.norfolkadmirals.com


text:
The Montgomery Police Department is asking the public for help in locating the person who robbed the Publix on Vaughn Road Monday night.
Police have released surveillance video of the armed robbery. It happened around 7:15 p.m.
The suspect was wearing a gray hoodie, blue basketball shorts, white and gray Nike shoes and a black bandanna over his face.
The video shows the suspect approaching an employee at the customer service counter and pointing a gun at him. Police say the suspect told the employee to "give it up," placed a backpack on the counter and ordered the employee to put cash in it.
The robber then zipped up the backpack and walked out of the store.
No one was injured during the robbery.
Police say the man is considered armed and dangerous.
If you have any information or know the whereabouts of this suspect, call the police immediately or Crime Stoppers at 215-STOP.
Copyright 2013 WSFA. All rights reserved.
1909 Wynnton Road
Columbus, Ga. 31906
FCC Public File
EEO Report
Closed Captioning


text:
Springfield IL – Police arrest 10 people after a prostitution sting.
Springfield Police conducted an undercover internet prostitution detail. Officers rented a room and contacted several individuals with ads listed on backpage.com.Seven people have been arrested, and three others are currently being investigated for further arrests.
Every suspect who was contacted showed up at the hotel. Not every local ad was contacted, but police are continuing leads at this time.
904 South Side Drive
All content © Copyright 2000 - 2014, WorldNow and WAND. All Rights Reserved. For more information on this site, please read our Privacy Policy and Terms


text:
A large randomized trial of women who had completed treatment for early-stage breast cancer found that primary care physicians and cancer specialists provide follow-up care of equal quality, according to a study in an early online edition of the Journal of Clinical Oncology. The findings suggest that, in general, women who prefer to see their family physicians for follow-up care do not have to worry about decreased quality of life or an increased risk of a serious clinical event due to an undetected recurrence.
After treatment for early-stage breast cancer, women need regular follow-up visits to monitor their health and check for a recurrence. Follow-up care in most Western countries has traditionally been provided by cancer specialists (oncologists).
However, preliminary studies have suggested that patient satisfaction increases when follow-up care is handled by a primary care physician, with no reduction in quality of life or increase in time to diagnosis of recurrence. The authors designed the current study to address this question more definitively.
Nine hundred sixty-eight women who had completed chemotherapy or radiation therapy after surgery for early-stage breast cancer participated in the study at six regional cancer centers in Ontario, Canada. The women were randomly assigned to receive follow-up care from either a cancer center doctor or from their own family physician.
Participating family physicians received one-page guidelines that recommended the timing for follow-up visits and required tests. The investigators measured the incidence of recurrence-related serious clinical events in both groups and assessed health-related quality of life.
The study's lead author is Dr. Eva Grunfeld of the Dalhousie University Division of Medical Oncology in Halifax, Nova Scotia, Canada.
Participating women were followed for a median of 4.5 years after diagnosis, the period in which most relapses occur. No statistically significant differences were found between the two groups in either quality of life issues or the number of serious clinical events (for example, uncontrolled local recurrence or spinal cord compression).
In an accompanying editorial, Drs. James Khatcheressian and Thomas Smith, of the Massey Cancer Center of Virginia Commonwealth University in Richmond, write that the study "shows conclusively that the health outcomes for women after primary treatment of breast cancer are the same if they are followed by their family physicians or cancer center specialists."
The study's authors note that reliance on family physicians for follow-up breast cancer care is "likely to be more convenient…and potentially less costly" to the patient. However, they emphasize that if family physicians do assume more responsibility for follow-up care, the oncology community must make an effort to keep them informed about the most up-to-date standards of treatment.
Dr. Jo Anne Zujewski, a medical oncologist and breast cancer specialist with NCI's Cancer Therapy Evaluation Program, agrees with this sentiment: "If changes in practice do occur, the information needs to go out to primary physicians."
By Sharon Reynolds


text:
David Akers (1975/88): As a business strike, the 1882 is the second rarest Liberty Head Double Eagle after the excessively rare 1861 Paquet, more rare than the 1856-O, 1854-O or 1870-CC. Most of the business strikes grade EF (all known specimens are prooflike) and I have seen only two in AU. There is also one known unc and that coin is really something. By the most conservative grading standards it is a true Gem Unc-65 or possibly even a bit better. It is part of a complete collection of Double Eagles in the care of a prominent Dallas bank.
H. Jeff Browning "Dallas Bank Collection" - Sotheby's/Stack's 10/2001:88, $86,250
Dr. Barry Southerland Collection - Kutasi Collection - Heritage 1/2007:3204, $138,000
© 1999 - 2014 Collectors Universe NASDAQ: CLCT


text:
PIERRE, SD (KELO-AM) "I spoke to Sen. Adelstein earlier today, and I am sorry that his health requires him to step down. Sen. Adelstein has had a long career in public service and as a business and community leader, and I wish him a speedy recovery."
Sen. Adelstein announced earlier today that he will resign from the state Senate for health reasons. He represented District 32 in the state House from 2001-05 and in the state Senate from 2005-07 and 2009 to the present.
The resignation is effective immediately and creates a vacancy that will be filled by gubernatorial appointment. The Governor is asking the public to nominate candidates to fill the position.
"The legislative session begins in two weeks, and I plan to act quickly to name a successor to Sen. Adelstein," said the Governor. "I hope to name a replacement before the beginning of the session, although it may be short notice for the appointee to take the seat."
Those wishing to offer nominations should contact Patrick Weber in the Office of the Governor at 605-773-5999. Nominations should include the candidate's name, current address, telephone number and relevant background information. Nominees should be willing and able to serve during the upcoming legislative session, which begins on Jan. 14 and runs through mid-March.
District 32 includes downtown Rapid City and the area going south until Upper Spring Creek Road. A map of the district is available online at http://arcgis.sd.gov/server/dlrc/lrc2012.


text:
Specialized Vice Helmet
|(7 Reviews)
Product Description
- Extended rear coverage for ultimate protection and durability
- Headset SL fit system
- 4th Dimension Cooling - wind tunnel optimized Mouthport
- "Bolted" visor attachment system
- Light and simple U-Turn strap adjusters
Review Options: Sorted by Latest Review | Sort by Best Rating
|Reviews 1 - 7 (7 Reviews Total)
User Reviews
Date Reviewed: November 4, 2012
Strengths: It's a helmet.
Weaknesses: Pads are useless and cheap. Sweat runs right into your eyes. Regret purchase.
Bottom Line:
Date Reviewed: November 2, 2012
Strengths: Strength
Weaknesses: None
Bottom Line:
Date Reviewed: November 1, 2011
Weaknesses: lack of padding
Bottom Line:
Expand full review >>
Price Paid: $100.00
Purchased At: Cutters Bike Shop
Similar Products Used: None.
Date Reviewed: September 21, 2011
Strengths: fits well, venting is only fair, i expected more due to shape and vents.
Weaknesses: Inner padding is pretty much useless, it fell apart in less then a month, trying to get replacement padding is futile. will never buy another specialized helmet again. bumped my head on my camper shell and the thing cracked in two places where the foam arches. sweat drip direction must have been designed to flow right into your eyes. petty stuff: stickers all fell apart... dents far too easily...
Bottom Line:
Expand full review >>
Price Paid: $100.00
Purchased At: Ride On Sports LC NM
Similar Products Used: Giro Hex, i have about 5 other brain buckets... never spent this much on an AM helmet, won't ever again from specialized...
Date Reviewed: February 20, 2011
Strengths: Alot of side, front and rear coverage, lightweight, good ventilation and comfy.
Weaknesses: Far from streamlined, lack of color assortment.
Bottom Line:
Expand full review >>
Duration Product Used: Less than 1 month
Price Paid: $100.00
Purchased At: Dirty Harry's
Similar Products Used: Giro, Specialized
Bike Setup: Specialized Stumpjumper Comp 29er.
Date Reviewed: January 15, 2011
Strengths: Fit, comfort, venting - all excellent
Great Value
Weaknesses: a bit heavier and larger than the higher priced helmets
Bottom Line:
Expand full review >>
Price Paid: $99.00
Purchased At: OakBay Bike Shope
Similar Products Used: Bell Volt, Bell Sweep
Bike Setup: Specialized SJ Expert 29er 2010, Haro Mary XC 29er
Date Reviewed: April 25, 2010
Strengths: It has good coverage, extended front, side and rear. Good airflow, with lots of big vents, I'm pleased with how it feels so airy. It fits my head well; I had tried Bell and Giro and they both did not fit with the same comfort. It also adjusts easily and does not shift around.
Weaknesses: Maybe a bit heavy compared to my road helmet, but I'm asking too much to think I can get an AM helmet that light without spending double. Makes me look like a mushroom, I look goofy in it.
Bottom Line:
Expand full review >>
Duration Product Used: 3 months
Price Paid: $100.00
Purchased At: lbs
Similar Products Used: Giro, LAS.
Bike Setup: SW-Safire.
|Reviews 1 - 7 (7 Reviews Total)
Review Options: Sorted by Latest Review | Sort by Best Rating
Related Vice Forum Posts
9 speed chain on 10 speed ring - vice versa
Sorry if this is a rehashed topic. I think the search function is one of those tricks for keeping an idiot occupied. I'm looking into a smaller ring for 2 bikes, both are 34 t single ring up front. My loaner bike is a 11-32 9 spd cassette, and the bike I use is 12-36 10 spd. Since both will b ... Read More »
Specialized Vice vs. Specialized Tactic vs. Fox Flux vs. 661 Recon
Hey guys. I am looking to buy a new trail helmet and I have found some candidates but I am not sure which one to pick. Specialized Vice Specialized Tactic Fox Flux 661 Recon The Vice and Tactic are the cheapest of them but I am not sure if they are better or worse than the others. Which hel ... Read More »
$3 Easton Vice Stem; $70 5.10 Freerider
The rub: It's a 2008 stem (but still a beefy stem for a sidebuild). [url=http://www.jensonusa.com/Easton-Vice-Am-Stem-2008-100mm-6-Deg-318-Clamp]Easton Vice Am Stem 2008 > Components > Handlebars and Stems > Stems | Jenson USA Online Bike Shop[/url] And a B-52 for $30 [url=http://www.jensonusa. ... Read More »
80s BMX Bling Bikes on Miami Vice
Season Two Episode: Bushido [URL="http://www.nbc.com/classic-tv/miami-vice/video/bushido/646503/"][B]Intro Scence[/B][/URL] Apparently Roller Blades werent quite on the scene yet...Read More »


text:
View From the Hill
"View from the Hill" is a weekly segment highlighting the programs, people and happenings that make WKU a leading American university with international reach.
The reports can be seen on Bowling Green's ABC affiliate, WBKO, on Thursdays at 5 and 10 pm.
If you have an idea for a future segment, please contact Amy DeCesare.
November Archives
|November 1, 2012
|November 8, 2012
Chinese Teachers - KY Certification - Students all over this area are getting to know, understand and experience the Chinese
culture up close and personal. In this week's View from the HIll, Amy Bingham takes
us inside Chinese class where some very enthusiastic teachers are making it possible.
Sisterhood Grant 2012 - Not one but two programs are getting a financial boost from the WKU Sisterhood this
year. As Amy Bingham explains in this week's View from the Hill, the money will have
a huge impact on students.
November 15, 2012
November 22, 2012
Michelle Clark-Heard - It's a new era for Lady Topper basketball as Michelle Clark-Heard settles into her position as head coach. In this week's View from the Hill, Amy Bingham talks with Coach Heard about her return to WKU.
November 29, 2012
WKU Symphony/China Trip Preview - If you have a passion for world travel and a love for great music, the WKU Symphony would like to invite you to a concert tour of China next spring. Amy Bingham has details in this week's View from the Hill.


text:
Blue Book® Suggested Retail Value
Fuel Economy (city/hwy)
Quick Facts
There are no 2012 Porsche Cayman reviews. However, the following might be helpful:
There are no 2012 Porsche Cayman reviews. However, the following might be helpful:
Video Reviews
2012 Porsche Cayman Test Drive
"The 2012 Porsche Cayman delivers a true sports car driving experience, bolstered by a mid-engine…
User Reviews
The community thinks...
Drivers car by An MSN Autos Consumer on 07/26/2012. Trim: 2012 Porsche Cayman, Owned 1 year.
Pros: Most well balanced, best handling car I have ever driven.
Cons: Maintenance cost at dealership, so far no problems with the car just routine maintenance.
Overall review: I would recommend this car to any driving enthusiast, I can't put it into words the connection that forms between the driver and the car... take a test drive!
Review ID: #562226 Is this review offensive?
Recently Viewed Cars
Related Articles


text:
Hang tight!
Recipe by Kel Kel
"My mother used to make beef stew in a pressure cooker at least once a week. I crave it all the time and have doctored up the flavor so it's no longer just 'meat and potatoes' tasting."
Watch video tips and tricks
2 tablespoons
vegetable oil
1/2 cup
all-purpose flour
1 1/4 pounds
beef stew meat, cubed
salt and ground black pepper to taste
1 large
onion, chopped
2 tablespoons
white sugar
2 cups
2 cubes
beef bouillon
2 cloves
garlic, minced
bay leaf
1 tablespoon
dried parsley
1 tablespoon
dried basil
potatoes, peeled and cut into 2-inch pieces
2 cups
peeled baby carrots
Easy, fast and tasty!
Just made this tonight and was fabulous. A few changes like most cooks - omitted the sugar, added 3 stalks of celery, cut in 2 inch segments and didn't coat the meat with flour. Because I had almost double the meat, I browned the beef in divided batches, then added everything else. My 6 qt pot was pretty full so had to remove some liquid to leave the required 1/3 space at the top. ( Very important!) Also thickened mine with cornstarch. All minor changes. Very nice beef stew recipe that went from conception to table in 1 hour! Love it!
4 Ratings
* Percent Daily Values are based on a 2,000 calorie diet.
Kelly's Pressure Cooker Beef Stew
Serving Size: 1/4 of a recipe
Servings Per Recipe: 4
Amount Per Serving
Calories: 535
Calories from Fat: 141
Get healthier takes on your favorite between-meal snacks.
Get recipes that work for your busiest days.
Delicious recipes, party ideas, and helpful cooking tips! Get a year of Allrecipes magazine for just $7.99!
See how quick and easy it is to make chili in your pressure cooker.
Make this five-star stew in your slow cooker!
See how to make a classic wine-based stew in the slow cooker.


text:
Stainless Steel Line Waves Tumbler, 16 fl oz
An insulating stainless steel tumbler with sliding lid and cool metallic line art.
- Product Details
Stainless Steel Line Waves Tumbler, 16 fl oz
Cool metallic line art creates a sense of depth and movement on this vacuum-sealed, insulated stainless steel tumbler with the sleek silhouette and earth-tone finish. The spill-resistant sliding lid provides a great drinking experience at home or on-the-go, and the coffee tumbler's double-wall construction helps keep beverages hot for hours. Gold badge with engraved Starbucks name on side. Holds up to 16 fl oz. Handwash only. Do not microwave.


text:
The Guideline is not intended to replace a lawyer's professional judgment or to establish a one-size-fits-all approach to the practice of law. Subject to Guideline provisions that incorporate legal, By-Law or Rules of Professional Conduct requirements, a decision not to follow the Guideline will not, in and of itself, indicate that a member has failed to provide quality service. Conversely, use of the Guideline may not ensure that a lawyer has delivered quality service. Whether a lawyer has provided quality service will depend upon the circumstances of each case.
The financial management of a law practice requires attention to sound business practices and adherence to governing regulatory provisions. The Financial Management Guideline summarizes both mandatory and recommended practices relating to the financial management of a law practice.
This includes billing practices, the handling of money and other property, the use of credit cards, professional liability insurance requirements and record keeping requirements.
The Financial Management Guideline offers a list of internal control procedures to assist lawyers in managing risk. It is important for lawyers to implement fees and billings procedures that focus on
Back to Top
Although some billing methods are more common than others, lawyers should consider adopting procedures which are most appropriate to their particular circumstances. Common billing methods include
In determining the amounts to be charged for legal fees or disbursements, lawyers shall ensure that the charges are fair and reasonable. [Rule 2.08(1) of the Rules of Professional Conduct]
In determining what is fair and reasonable, lawyers should consider the following factors
Lawyers should, at the earliest possible opportunity, indicate and explain to the client what the anticipated charges will be for fees and disbursements.
At a minimum, charges for fees or disbursements shall be disclosed to the client in a timely fashion. What constitutes disclosure in a timely fashion will vary depending on the particular circumstances. [Rule 2.08 (1) of the Rules of Professional Conduct]
Where possible to do so, lawyers should provide the client with a fair estimate of fees and disbursements, pointing out any uncertainties involved, in order to enable the client to make an informed decision. [Commentary to Rule 2.08(2) of the Rules of Professional Conduct]
Lawyers should advise the client of any circumstance that is likely to, or has, changed the nature of the work on the file. Lawyers should inform the client of the impact of that change on the estimate of fees and disbursements, discuss next steps, and revisit the estimate.
Lawyers acting for two or more clients in a matter shall, unless the clients otherwise agree, divide the fees and disbursements equitably between them. [Rule 2.08(5) of the Rules of Professional Conduct]
If practicable, lawyers may obtain a money retainer from the client at the outset and ask that the money retainer be replenished as the matter proceeds and interim accounts are rendered.
In determining the frequency and amount of the money retainers required of clients, lawyers should consider their obligation to continue to represent clients in certain circumstances, despite non-payment of fees. Lawyers may not withdraw from representing a non-paying client if serious prejudice to the client would result. [Rule 2.09 (3) and Rule 2.09(4) of the Rules of Professional Conduct]
If practicable, lawyers should consider confirming their billing policy in writing for both fees and disbursements. Lawyers may wish to consider confirming their billing policies by
Lawyers may periodically send clients work in progress, account status reports or reminder letters to
If practicable and appropriate in the circumstances of the particular retainer, lawyers may consider
Lawyers shall promptly meet financial obligations in relation to their practice. [Rule 6.01(2) of the Rules of Professional Conduct]
Prior to retaining third parties such as consultants, experts or other professionals, the lawyer should clarify the terms of the retainer in writing, including specifying the fees, the nature of the services to be provided and the person responsible for payment. [Commentary to Rule 6.01(2) of the Rules of Professional Conduct]
If the lawyer is not responsible for the payment of the fees, the lawyer should assist in making satisfactory arrangements for payment if reasonably possible to do so.
If there is a change of lawyer, the lawyer who originally retained the third party should advise the third party about the change and provide information about the new lawyer including
If circumstances arise that may substantially affect the amount of a fee or disbursement, the lawyer should forestall misunderstandings or disputes by giving the client an immediate explanation. [Commentary to Rule 2.08 (2) of the Rules of Professional Conduct]
Lawyers may only take fees, reward, costs, commission, interest, rebate, agency or forwarding allowance, or other compensation related to employment from
in cases where the lawyer's fees are being paid by someone other than the client, such as a legal aid agency, a borrower, or personal representative, with the consent of such agency or other person. [Commentary to Rule 2.08(2) of the Rules of Professional Conduct]
The consent of the client, other person or agency shall be either in writing or reduced to writing. [Rule 1.02 of the Rules of Professional Conduct]
Lawyers shall not enter into contingent fee arrangements with clients except in accordance with the provisions of Rules 2.08(1)(3) of the Rules of Professional Conduct.
Lawyers may divide fees with other lawyers who are not in the same firm only if all of the following conditions are met
Lawyers may accept referral fees and lawyers may pay referral fees to the referring lawyer only if all of the following conditions are met
Lawyers in multi-disciplinary practices may divide fees and may accept from and pay referral fees to non-lawyer partners, provided that the conditions set out in Rule 2.08(9) of the Rules of Professional Conduct, are met.
Lawyers who are members of inter-provincial law firms or in law partnerships with Ontario and non-Canadian lawyers may divide fees, and may accept from and pay referral fees to their non-Canadian lawyer colleagues, provided that the conditions set out in Rule 2.08(9) of the Rules of Professional Conduct, are met.
Affiliations are not subject to the exception for multi-discipline practices and inter-provincial and international law firms. [Commentary to Rule 2.08(9) of the Rules of Professional Conduct]
Lawyers shall not appropriate any funds of the client held in trust or otherwise under the lawyer's control for or on account of fees except as permitted by the By‑Laws of the Law Society Act. [Rule 2.08 (10) of the Rules of Professional Conduct]
When a lawyer engages in, or gives instructions with respect to the following activities
the lawyer shall not receive or accept from a person cash in an aggregate amount of $7500 or more in Canadian dollars in respect of any one client file.
This prohibition does not apply where the lawyer receives cash
A lawyer who receives money in trust for a client shall immediately pay the money into a bank or other institution.
Pursuant to By‑Law 9, s.7(2), a lawyer receives money in trust for a client if the lawyer receives the following from a person
Lawyers are not required to pay into a trust account money received in trust for a client if
Although not required to pay these funds into a trust account, lawyers shall include all handling of such money in the lawyer's records in accordance with By‑Law 9, Part V.
Lawyers shall not pay into a trust account
Lawyers shall only withdraw the following from a trust account
When transfering trust monies properly due from their clients, lawyers shall only
Lawyers shall ensure that cheques drawn on a trust account shall not be
Lawyers shall only withdraw money from a trust account by electronic transfer if the conditions in By‑Law 9, Part IV are met. Conditions to be met include
Lawyers may authorize Teranet to withdraw from a trust account certain funds required to pay document registration fees and land transfer tax, provided that all the conditions set out inBy‑Law 9, Part IV are met.
Lawyers may enter into agreements with financial institutions that offer credit card services provided that certain conditions are met
Lawyers shall maintain financial records for all money and other property received and disbursed in connection with the lawyer's practice, in the form and for the period of time set out below, in accordance with By‑Law 9, Part V.
The following records shall be maintained for at least the 10 year period immediately preceding the lawyer's most recent fiscal year end:
The following records shall be maintained for at least the 6 year period immediately preceding the lawyer's most recent fiscal year end:
The lawyer shall make reasonable efforts to obtain the signature of the person from whom cash is received.
In accordance with By‑Law 9, s.21 and 22, lawyers shall ensure that all financial records
Lawyers who hold mortgages or other charges in trust for clients shall comply with the record keeping requirements in By‑Law 9, Part V.
Although a lack of internal controls does not necessarily constitute a breach of the Rules of Professional Conduct or By‑Laws, lawyers may consider implementing internal controls to assist in their efforts to comply. The following are suggested internal controls. Not all suggestions are practicable for all lawyers. Depending on their particular circumstance, lawyers may choose to adopt some or all or create their own self-assessing internal controls.
Consider the following suggestions when dealing with files relating to financial transactions
Consider the following suggestions when dealing with trust accounts. Lawyers may wish to adopt similar controls for general accounts:
Consider the following suggestions:
Lawyers should segregate firm duties so that the same individual does not have complete control over the management of funds. Some suggestions include
Lawyers should consider controls and systems appropriate for their circumstances to ensure information maintained in their computers is secure and only accessible by designated firm members as required.
Lawyers should ensure that they have sufficient professional liability insurance coverage appropriate to their particular circumstances and practice arrangement. Lawyers may consider assessing their insurance by reviewing LawPRO's Insurance Types and the lawyer's Practice Type.
Lawyers may consider implementing a plan to deal with death, disability, or business interruptions. The purposes of planning for business interruptions for death or disability are to
Lawyers may consider adopting the following to assist in the event of their disability
The lawyer may consider having a will that addresses issues related to the practice in the event of death. Consider appointing a lawyer as co-estate administrator or executor to deal with the law practice.
Lawyers should consider planning for disasters which stop normal office processes as a result of either routine or dramatic events, such as
In devising a disaster plan, lawyers may wish to consider the following
Business Plan Outline (PDF), Practice PRO
By‑Law 11, Regulation of Conduct, Capacity and Professional Competence
Establishing the Retainer (PDF)
Flat Fee Disbursement Billings (PDF)
Great Expectations: A Lawyer-Client Handbook (PDF), Canadian Bar Association and Canadian Bar Insurance Association
Law Society Act, s. 41
Litigation Cost Estimate Template (PDF)
Managing Practice Interruptions (PDF), Practice PRO
Managing the Finances of Your Practice (PDF), Practice PRO
Managing the Lawyer/Client Relationship, Practice PRO
Qs and As - Preventing Money Laundering
Real Estate, Joint Retainers, Conflicts of Interest, Prohibition Against Acting for Borrower and Lender (PDF)
Rules of Professional Conduct, Rules 2.01 and 2.08
Sample Associate Agreement (PDF), Practice PRO
Sample Budget (PDF), Practice PRO
Sample Client Memorandum: Billing Information (PDF)
Seven Keys to Great Client Service (PDF), Canadian Bar Association and Canadian Bar Insurance Association


text:
- Ray Jamieson
- Gold Coast
- Australia
Author and teacher,
This conversation is closed.
What are the three things you believe are most important in making a relationship better? What have been your experiences?
In my fifties, I have discovered a GREAT relationship. However, I thought I had it before, and for a variety of reasons, those relationships failed. Looking back, I can see why, and I know that although I had my failings, a couple of times those relationship failures had nothing to do with me - circumstances over which I had no direct control intervened and changed everything.
However, now I have found what I was really looking for and we are married, committed to each other "for this world and the next", which we put into our wedding vows.
The three things I place most importance on are:
1: Listening. I now take time to listen intently to what Susan is talking about. There's a couple of reasons, not the least being that she is incredibly intelligent and is always worth listening to. However, it's always interesting - she is from the far side of the planet to me, a 12 hour time zone difference, and there is so much we want to learn about each other's different life experiences.
2: Time to talk and share. Not just time watching TV, but time invested in doing things together, such as developing the business, discussing strategies, as well as talking about life, family, what to do at Christmas, and much more. Time to share, to express and to just BE together.
2: Honesty. We had a learning experience early on, when I had some issues with an Ex that I thought I could resolve on my own. Bad move. Susan not only had better ideas about it, she understood the other end of the situation, being female, and could make suggestions that worked. However, not telling her everything early on delayed the resolution and hurt her too, as she wondered firstly if there were trust issues, and secondly, she wondered if there was "anything else!"
What are the three things that you believe are most important in improving a relationship, or repairing/retrieving a failed relationship?
Showing single comment thread. View the full conversation.
Nov 22 2013: Sounds like you are right on target Chris! And the fact that you are reading a post such as this suggests your intentions are on target too - educating yourself, especially at the ripe old age of 22, in matters of the heart, suggests that you will get it right. Most folks leave it til after the disasters to learn how they messed up! You are getting in early to prevent it - good for you!
Showing single comment thread. View the full conversation.


text:
August 5-10, 2011:Back in Vegas, Then Back to Ibiza, Now In Alicante!
Landed into Vegas on Friday because I played Marquee later that night. I love how in Vegas there's all those weird street performers but this time I saw some especially weird ones… Darth Vader and a Stormtrooper. I know it doesn't sound that weird but when its over 100 degrees out, then it gets weird! You think they'd change their outfits with the seasons, they must've been dying!!
Anyways, back to business, Marquee was great, both on Friday night and Saturday at the pool. Thanks everyone who came out! You guys are making Vegas one of my favorite places to play!
Straight from Vegas, I stopped in London to catch my jet to Ibiza and play Monday's Calling at Space. I can't stay away, but that's how I love my summers! Here we are on the way to Ibiza. The captain's giving us the low down! Why does Jermaine look so annoyed? Haha!
On Monday before the gig I played a quick set at Savannah the it was off to Space! It was a BIG show, I played alongside Chris Lake and Mark Knight. So fun! Here's Chris rockin' it with some funky house!
Here's the crowd right before I went on…
The vibes at Space were insane! Thanks to everyone who came out and rocked it with me! Yesterday I had a couple of meetings before I was off to Alicante to play Achill Javea. Here's what meetings look like in Ibiza, beachside… Love it!
Aaaannd now I'm here in Alicante pickin' out tracks for tonight! Hope to see some of you party people there!!
0 notes, August 10, 2011


text:
New 2013/14 strip to go on sale from Wednesday.
Fans who are unable to get to the city centre for Wednesday's official launch of the new Everton home kit are being encouraged to instead join in the fun at Everton One.
Between 12pm and 3pm, Changy the Elephant will be in store at Goodison Park for photographs, while junior Blues will be able to take advantage of free face painting to mark the new strip going on sale.
Our partner Crabbies will also be offering shoppers free samples of their alcoholic ginger beer and soft drink John Crabbie's, which are both available to buy on matchdays.
DJ Stevey T will be playing the latest tunes and the toffee girls will be around giving out sweets to ensure a fun afternoon for all the family.
The Everton 2013/14 home kit is available now to pre-order and will be available to buy from Wednesday from Everton One, Everton Two or online at evertondirect.com.
- Previous Article Distin: Duffy Ready To Shine
- Next Article Howard Happy To Be Pushed


text:
Amuse Bouche Napa Valley Red Blend 2012
We harvested the Amuse Bouche 2012 on October 2 from our lofty vineyards in the east Rutherford Hills of Napa Valley. The blend of 95% Merlot and 5% Cabernet Franc is currently resting in a combination of Taransaud, Radoux and Gamba cooperage, awaiting its March 2014 bottling date. 575 cases were produced. We will ship your wine in the fall 2014, weather permitting.
Orders will ship pending weather conditions. We can currently ship to: AK, AZ, CA, CO, DC, FL, HI, IA, IL, MN, MO, NM, NY, OH, RI, TX, VA, and WA. If you are interested in purchasing Amuse Bouche and do not reside in one of the states listed above, please contact us at 1-707-251-9300.
Alternatively, call us at 1-707-251-9300 or email us at email@example.com
To join our mailing list for new release notification, please click here.
home | wine | winemaker | order | reviews & press | contact us | mailing list | Vin Perdu | Rosé
| Sparkling Wine


text:
37 U.S. Code § 476a - Travel and transportation allowances: authorized for travel performed under orders that are canceled, revoked, or modified
(a) Authority.— Under uniform regulations prescribed by the Secretaries concerned, a member of a uniformed service is entitled to travel and transportation allowances under section 474 of this title, and to transportation of his dependents, baggage, and household effects under sections 476 and 479 of this title, if otherwise qualified, for travel performed before the effective date of orders that direct him to make a change of station and that are later—
(1) canceled, revoked, or modified to direct him to return to the station from which he was being transferred; or
Source(Added Pub. L. 88–238, § 1(1),Dec. 23, 1963, 77 Stat. 475, § 406a; renumbered § 476a and amended Pub. L. 112–81, div. A, title VI, § 631(d)(2), (e)(7), (f)(4)(A),Dec. 31, 2011, 125 Stat. 1460, 1462, 1465; Pub. L. 112–239, div. A, title X, § 1076(a)(9),Jan. 2, 2013, 126 Stat. 1948.)
2013—Subsec. (a). Pub. L. 112–239, § 1076(a)(9), made technical amendment to directory language of Pub. L. 112–81, § 631(f)(4)(A). See 2011 Amendment note below.
2011—Pub. L. 112–81, § 631(e)(7), designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).
Pub. L. 112–81, § 631(d)(2), renumbered section 406a of this title as this section.
Subsec. (a). Pub. L. 112–81, § 631(f)(4)(A), as amended by Pub. L. 112–239, § 1076(a)(9), substituted "474" for "404", "476" for "406", and "479" for "409" in introductory provisions.
Effective Date of 2013 Amendment
Pub. L. 112–239, div. A, title X, § 1076(a),Jan. 2, 2013, 126 Stat. 1947, provided that the amendment made by section 1076(a)(9) is effective Dec. 31, 2011, and as if included in Pub. L. 112–81as enacted.
Effective Date; Limitations
Pub. L. 88–238, § 2,Dec. 23, 1963, 77 Stat. 476, provided that: "This Act [enacting this section] becomes effective on October 1, 1949. Any member or former member of the uniformed services who, after September 30, 1949, but before the date of enactment of this Act [Dec. 23, 1963], has not been paid, or has repaid the United States, an amount to which he otherwise would have been entitled had section 1 of this Act [enacting this section] been in effect during that period is entitled to be paid or repaid that amount, if the payment or repayment is otherwise proper and he applies for the payment or repayment within one year after the date of enactment of this Act."
Pub. L. 88–238, § 3,Dec. 23, 1963, 77 Stat. 476, provided that: "Any appropriations available to the departments concerned for the pay and allowances of members of the uniformed services are available for payments under this Act [enacting this section]."
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
|Description of Change
|Session Year
|Public Law
|Statutes at Large
|§ 476a
|112-239 [Sec.] 1076(a)(9)
|126 Stat. 1948
LII has no control over and does not endorse any external Internet site that contains links to or references LII.


text: Kevin C. Cox, Getty Images [ Report: Muhammad Ali is Gravely Ill [UPDATED] By Joe Student February 4, 2013 | GuySpeed Boxing legend Muhammad Ali is 'very sick,' and his family fears 'The Greatest' may soon 'pass away,' says Ali's brother Rahman Ali. Read More|Comment Category: Fort Collins News, Sports News Tags: Muhammad Ali Send to a friend! Share on Facebook Share on Twitter Pin it! Reddit This! Share on Tumblr!


text:
A three car crash on Terre Haute's east side leads to a drunken driving arrest.
The Vigo County Sheriff's department says that 40 year old Cynthia Bailey pulled off of Tabertown road on to US 40 into the path of Robert Flott.
Flotts truck then hit another car driven by Marvin Halton of Cloverdale.
No one was injured in the crash.
Bailey had a blood alcohol level of .14 percent and is facing DUI charges.


text:
Upcoming eventsNo events to show
2013 1st International Conference on Technologies for Sustainable Waste Management in Developing Countries -ICTW 2013, on 23 August 2013 , Past event!, 1 day and 00:00 hours.
Paper Submission Deadline: April 15, 2013. Welcome to the official website of the 2013 1st International Conference on Technologies for Sustainable Waste Management in Developing Countries (ICTW 2013), will be held during August 23-24, 2013, in Vignan University, Vadlamudi, Guntur, Andhra Pradesh, India, ICTW 2013, aims to bring together researchers, scientists, engineers, and scholar students to exchange and share their experiences, new ideas, and research results about all aspects of Humanity, History and Society, and discuss the practical challenges encountered and the solutions adopted. The conference will be held every year to make it an ideal platform for people to share views and experiences in Humanity, History and Society and related areas. The best papers presented at this Conference may be published as a special issue of a Environmental Technology Journal Conference Highlights 23 August 2013 - Conference opening and keynote addresses - Conference technical sessions 24 August 2013 - Conference technical sessions - Closing ceremony For further details Contact - http://vignanuniversity.org/ICTW/
Author : admin
Waste to Energy as an Integral Part of Sustainable Waste Management Worldwide. The case of Baku city/ Azerbaijan, on 17 June 2013 , Past event!, 4 days and 00:00 hours.
The Earth Engineering Center (EEC) of Columbia University in collaboration with WTERT-Greece/SYNERGIA and
Author : admin
International Conference on Solid Waste 2013, on 05 May 2013 , Past event!, 3 days and 00:00 hours.
Early Bird Registration Extended to 31 st January 2013 We thank for the strong response from the participants. We have received more than 300 submissions form 40 different countries.The acceptance and the review comments for abstracts were returned to the authors recently. Due to overwhelming request from the participants, the Early Bird Registration has been extended until 31stJanuary 2013. Please register before the due date to enjoy the benefit. For further details Contact - http://arcpe.hkbu.edu.hk/conf2013/
Author : admin
2nd International Brainstorming Workshop on Short and Long-Term Solutions for Municipal Solid Waste Management Problems in Indian Cities, on 21 February 2013 , Past event!, 1 day and 00:00 hours.
The venue is as below: The LaLiT Hotel, New Delhi Barakhamba Avenue, Connaught Place New Delhi - 110 001, India Direct : +91 11 4444 7111 Phone : +91 11 4444 7777 Handphone : + 91 96502 94499 Fax : +91 11 4444 1234 Visit us at : www.thelalit.com Click "DOWNLOAD" button and get details
Author : admin
7th i-CIPEC (International Conference on Combustion, Incineration/Pyrolysis, Emission and Climate Change), on 04 September 2012 , Past event!, 3 days and 00:00 hours.
The 7th i-CIPEC (International Conference on Combustion, Incineration/Pyrolysis, Emission and Climate Change)is to be held in Seoul/ Ilsan KINTEX, Korea during September 4 ~ 7, 2012 (homepage: www.icipec.org ). It will be held together with several events including Re-Tech (Waste Recycling Exhibition) 2012, UNCRD meeting, NIER Specialty Workshop, Gyongki-do Province Events etc. Main Theme of 7th i-CIPEC : Green Energy Conversion with Low-Carbon Technology The Due Date for Abstract Submission is May 15, 2012 (e-mail: email@example.com ). I would like to invite your abstract submission and participation to the conference/ workshops/ exhibition. If you have any question and suggestion, please don't hesitate to send e-mails to us. I look forward to seeing you in Korea. With my warmest regards, Jong-In Dong, Co-Chair of 7th i-CIPEC The University of Seoul, Korea
Author : admin
1st International Brainstorming Workshop on Waste to Energy in India, on 24 August 2012 , Past event!, 1 day and 00:00 hours.
Click "DOWNLOAD" button and get details
Author : admin
Sustainable Waste Management: A Workshop on Principles and Practice, on 18 June 2012 , Past event!, 4 days and 00:00 hours.
The Earth Engineering Center of Columbia University of New York, in collaboration with WTERT-Greece (SYNERGIA) and the Athens Information Technology (AIT) are announcing an interdisciplinary international intensive course/workshop on "Sustainable Waste Management: A Workshop on Principles and Practice", to be held 18-22 June 2012, in AIT, Athens, Greece
Author : admin
BIOGAS – The Next Steps, on 17 March 2012 , Past event!, 1 day and 00:00 hours.
BIOGAS – The Next Steps A skill share seminar on use of Biogas technologies for organic waste management Organizers: Stree Mukti Sanghatana (SMS) Venue: Mumbai Date: March 17 and 18, 2012 RSVP: email@example.com and firstname.lastname@example.com Contact No: Jyoti Mapshekar – 09867724529 Dharmesh Shah – 09962516546
Author : admin


text:
We are the only full-service, global branding consultancy with an exclusive focus on healthcare.
At InterbrandHealth, we help health and life sciences companies create, manage, and measure brands and their value. Whether you're launching a new product or just went through a merger, we have the expertise and tools to help you maximize your brand's impact. By partnering with the full Interbrand network, we are able to offer a full spectrum of services for corporate and product brands navigating the healthcare ecosystem.
Join our social media conversations, explore our blog posts, or browse a few of our white papers below to see what we think is significant, trending, or intriguing in the health and life sciences industry.
The role of brands is expanding rapidly as a driver for healthcare decision makers and consumers. Healthcare leaders who fully embrace the importance of their brands will see their organizations both develop more meaningful relationships with consumers and experience significant growth.
As consumers become increasingly involved in making their own healthcare decisions, and regulatory uncertainty continues, a redefined ecosystem has evolved. Healthcare companies must connect with customers in a more meaningful way by investing in their brands.
In the face of shrinking reimbursements, rising operating costs, and a rapidly changing healthcare culture and treatment system hospitals must rethink their delivery of superior and cost-effective care to be successful in the future.
Brands are the most under-leveraged business asset within the health and life sciences industry, yet they have the power to transform attitudes towards the products and services being offered. The core value of a brand is derived from its ability to drive economic revenue, demand, loyalty and retention.
InterbrandHealth works with a variety of clients including pharmaceutical and biotech businesses, hospital systems, consumer healthcare, medical device companies, diagnostic labs, and animal health. Below is a selection of our client partners.
Take a closer look at three recent brand solutions developed by the InterbrandHealth team. Each required its own fresh approach to brand strategy and design.
Together, our team represents a wealth of knowledge and years of experience in bringing healthcare brands to life. We love what we do, whether we're testing a new product name, developing brand strategy and architecture, creating a brand engagement plan for employees, or designing a visual and verbal identity system.
For more information on InterbrandHealth and our offerings, contact Barry Silverstein
For media inquiries: Nicole Diamant
For general inquiries: email@example.com
130 Fifth Avenue, New York, NY 10011
+1 (212) 798-7500
85 Strand, London WC2R 0DW
+44 (20) 7554 1000
| Privacy Policy |
Copyright © 2014 Interbrand. All rights reserved.|