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From Mark Berman of the Roanoke Times: Austin Wates, Mathew Price, Buddy Sosnoskie, Jesse Hahn and Tim Smalling still haven't signed after being taken in June's MLB Draft. Hahn intends to sign, Smalling is coming back and the other three have until 11:59 p.m. EDT on Monday to make up their minds.
Halos Heaven has the details on Joe Saunders' gem last night against the A's. Saunders struggled early in the year, but is 4-1, 2.63 (14 ER/48.0 IP) in his last seven starts to lower his ERA from 7.04 to 4.35. He was 1-5 and gave up 24 ER in 30.2 IP in his first six starts of the season.
Andy Seiler of MLB Bonus Baby has Jesse Hahn as the 6th-best and Austin Wates as the 12th-best players available in the MLB Draft entering Day 2. Rounds 2-30 will take place today.
Gobbler Country writer Josh Parcell has an extensive breakdown of this week's ACC baseball tournament at his personal blog, ACC Mania. Josh thinks the Wahoos will beat the Hokies in the championship game on Sunday.
The College Baseball Blog breaks down our match-up with Florida State. Looks like the Hokies will be lucky to come away with one win during the three-game series. Remember, you can see Sunday's game at 1 p.m. EDT on Fox Sports Florida.
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text:
I am sitting in a parking lot typing on my cell phone, so pardon spelling errors. My '55 Cub with the engine knock was taken to a friends to have them work on it. They put in new rod bearings but when they started it they said they had no oil pressure so shut it down. By the time I got to their shop they had already resplit it to get to the oil pump. I asked if they had primed the pump and they had not. I showed them how and we put the oil pan back up with 2 bolts, added the oil back and primed the pump at the filter housing. Since the hoist was blocking access to the handcrank, we tried turning the engine with the flywheel. However, the pump did not seem to be pumping oil back to the filter housing. First question, how long do we need to turn it to get oil to start pumping and can we do it this way? Will we damage anything in the process until we get circulation? Since it was already split, we removed the clutch, flywheel, and oil pump. Everything looked OK...gears and key looked fine.
Where should I go from here? Did we just not turn the engine long enough (about 3-5 revolutions very slowly because it was awkward)? We did remove the plugs so it would rotate more easily. I told them to wait until I got some info from you folks! Thanks for any suggestions!

subset: commoncrawl


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text:
Do y'all use on camera flash? I've always preferred off camera, but most others i see tend to be using it on camera. One of the reasons i got to using full manual was a set of cheap radio triggers :-)
It all depends on the situation. If you want to be very mobile and fast, on-camera flash is a better alternative. If you have time to setup then definitely, off-camera flash is way much better.


text:
One Skein Summer Wrap
One Skein Summer Wrap
Using only one skein, this simple pattern is a great jumping off point for someone just starting out with crochet and a nice quicker project for those who are more experienced.
Single Size
Step 1:Select your options
- Single Size
Approx. 17"/43 cm wide x 60"/152.5 cm long
Step 2:Click each color to change it or go with the colors recommended by the designer
Ch(s) = Chain(s)
Dc = double crochet
Fsc = Foundation single crochet (This technique creates a foundation chain and a row of single crochet stitches in one) - Step 1: Place a slip knot on hook, ch 2, insert hook in 2nd ch from hook and draw up a loop; yarn over and draw through one loop on hook (the "chain"); yarn over and draw through 2 loops on hook (the "single crochet"). Step 2: The following stitch is worked under the forward 2 loops of the stem of the previous stitch (into the "chain"). Insert hook into the face of the "chain" and under the nub at the back of the "chain", draw up a loop, yarn over and draw through one loop on hook (the "chain"), yarn over and draw through 2 loops on hook (the "single crochet"). Repeat for the length of foundation.
sc = single crochet
Sl st = Slip stitch
Details & Instructions
|Finished Measurements:
|Approx. 17"/43 cm wide x 60"/152.5 cm long
|Change Color Here Soft Sage (10580)
|One size US N-15 (10 mm) crochet hook, or size to obtain gauge. Yarn needle.
In pattern stitch, 1 pattern repeat = 2 1/2"/6.5 cm and 6 rows = 4"/10 cm. Gauge is not critical for this project.
If a wider wrap is desired, add 7 chains or Fsc for each additional repeat desired. For a narrower wrap, subtract 7 chains or Fsc for each repeat to be reduced.
Note: The wrap can begin with a familiar foundation chain (ch 46) or with a row of foundation single crochet (Fsc).
Beginning with foundation chain: Ch 49, (dc, ch 1, dc) in 4th ch from hook, then continue with Row 1.
Beginning with row of foundation single crochet: Fsc 46, ch 3, (dc, ch 1, dc) in first Fsc, then continue with Row 1.
Row 1 (RS): Sk next 2 chs or sts, sc in next ch or st, *ch 3, sk next 3 chs or sts, (dc, ch 1, dc) in next ch or st (V-st made), sk next 2 chs or sts, sc in next ch or st; repeat from * across, turn—7 sc, 7 V-sts, and 7 ch-3 sps.
Rows 2–90: Ch 3, (dc, ch 1, dc) in first sc, *sc in next ch-3 sp, ch 3, (dc, ch 1, dc) in next sc; repeat from * across, sc in top of turning ch, turn.
Row 91: Ch 1, work 1 sc in each sc, dc, and ch across, do not turn—46 sc.
Round 1: Working in ends of rows across side edge, *(sc, ch 1, sc) around turning ch of next row, ch 1, sk next sc row; repeat from * across side edge, sc in side of last row of side edge, ch 1; working along opposite side of first row (short edge), **sc in next ch or st, ch 1; repeat from ** across; work across opposite side edge in same manner as first side edge; work across sts of last row (Row 91) in same manner as opposite short edge; join with slip st in first sc. Fasten off.
Using yarn needle, weave in all ends.


text: On The Scene: "Zoom" February 15, 2013 Milanese photographers Aldo Ballo and Mariosa Toscani Ballo contributed greatly to the recognition of Italian design attained in the second half of the 20th century. From 1953 until Aldo's passing in 1994, their object photographs were sought after for everything from advertising campaigns to editorial articles. "The Ballos' distinct and somewhat abstract presentation, using precise, clean settings and a restrictive selection of props, illuminated the sculptural qualities of the design object. These exquisite, dispassionate shots not only emphasize the beauty and functionality of the objects, but lead to a broader discussion of the relationship between object and image, which in doing so influences our perception." To honor Studio Ballo, the Bellevue Art Museum pulled from an archive of over 146,000 photographs to present "Zoom" in the spring of 2013. The exhibit will showcase over 300 photographs along with books, magazines, posters and film clips. "The exhibition also examines the intense dialogue between objects, media and marketing that first facilitated the worldwide dissemination of these designs, formulating this story as a discourse about empathy and interpretation, and about the signs of the times and their transmission into the future." Tweet COMMENTS (0) Thanks! Your comment has been submitted for approval. Comments 0 Total Comments | Post a comment There are no comments. Name: Comment:


text:
KENNEWICK, Wash.- Saturday morning they'll be getting down and dirty at the Guts 'n Glory Dash.
The second annual 5K run will put runners to the test through several obstacles and a ton of mud. Of all the fun runs that come through the Tri-Cities, this one claims to be the only 100% non-profit run. The 5K benefits The ARC of Tri-Cities, The Grace Clinic and the Richland Firefighters Community Outreach Program.
"We have live music, we have BBQ and Ice Harbor Brewery is going to be out here, so it's going to be not only a mud run but a big party afterwards," said Randy Aust the event organizer.
Registration has closed online, but you can register in person until 8 pm Friday night at the fairgrounds and tomorrow morning before the run starts.


text:
ANDERSON, Ind. — The Indiana attorney general's office Tuesday responded to an effort to have its civil lawsuit against prominent local real estate broker Roger Shoot dismissed.
Shoot's attorney last month filed a motion to dismiss the lawsuit, which is a customary first response defendants make in such civil cases.
In the filing, David McNamar argued the lawsuit was not filed against the real parties of interest, and that the state demanded no remedy as required under Indiana rules of procedure.
He asserted the attorney general's action "seems to be for his office's benefit only for costs and fees and of no benefit to the persons who he alleges suffered losses."
McNamer also argued that Pamela Shoot (Roger Shoot's wife), should be dropped as a defendant because simply being married to him "does not make her liable under the law for acts alleged against him," according to the filing.
Laura Turner, an attorney for the attorney general, countered that the state's lawsuit contained a clear request for the court to bar Shoot from committing any deceptive act where real estate actions are concerned, require restitution to be determined at trial, as well as court costs and civil penalties.
Turner also argued that one of the principal duties of the attorney general's office is providing consumer protection and regulations and intended to guard against deceptive practices.
Turner also rejected the idea of dismissing Pamela Shoot as a defendant, noting that she is an owner and member of her husband's company. Moreover, she was a signatory on the bank account where consumer money was deposited, which the state alleges was used to pay for personal expenses.
In April, the Indiana attorney general's office filed a civil lawsuit against Shoot in Madison Circuit Court 6, alleging that he ran a "rent-to-own scheme." According to court filings, Shoot failed to pay insurance premiums and property taxes as outlined in contracts, and pocketed the cash instead.


text:
The wait is over! Download the BeerAdvocate app on iTunes or Google Play now.
Get 12 issues / year of BeerAdvocate magazine for only $9.99!
Simcoe's Daughter Pale Ale - La Cumbre Brewing Co.
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Have one? Upload it now.
Ratings: 6 | Reviews: 3 | Display Reviews Only:
4.75/5 rDev +6.3%
05-29-2013 05:28:07 | More by westcoastbeerlvr
4.69/5 rDev +4.9%
Thanks to GHB for the growler.
Appearance: Clear gold with amber highlights. A finger of head retains solidly.
Smell: Layers of fruit - mango, guava, pineapple, blueberry. Signature mosaic aromatics. Subdued malt presence.
Palate: Juicy tropical fruit dominates. Mango and pineapple, hints of blueberry. A soft doughy malt backbone and mild residual sweetness amplify the great hop flavors. Light-bodied, mildly bitter. Supremely quaffable.
Overall: Loved this beer. Could drink this all day long.
05-28-2013 21:16:47 | More by largadeer
4.5/5 rDev +0.7%
06-07-2013 17:26:46 | More by CheapBeerBuzz
4.33/5 rDev -3.1%
A-golden amber color with a nice white head and good lacing
S-huge nose with tropical fruit, orange, pine, light malt, floral
T-tropical fruit, pine, floral, bready malt, orange, moderate bitter finish
F-medium body with moderate carbonation, crisp and juicy
O-a great pale ale made with Mosaic hops, looking forward to trying more beers made with this variety
05-27-2013 13:52:46 | More by MDDMD
4.29/5 rDev -4%
Huge thanks to GHB!
Clear, sunny orange color, with a bright white head, dissipating to a foamy ring. Aroma is fruity hops, which I'm guessing is Mosaics claim-to-fame. There's some papaya, mango, and some bread crusts. The fruity hops carry on to the taste, lending some light tropical notes, a sweet honey taste, and a mild bitterness. Body is light, crisp, clean, and slick.
Having had a hand full of their hop monsters, I was initially disappointed...but then I slapped myself into realizing that this is not an IPA, and and it really showcases the Mosaic superbly.
05-30-2013 23:43:17 | More by EgadBananas
New Mexico
4.25/5 rDev -4.9%
12-15-2013 16:00:26 | More by Beerandboards
Simcoe's Daughter Pale Ale from La Cumbre Brewing Co.
- out of 100 based on 6 ratings.


text:
Welcome To
Hopworks Urban Brewery
Proudly brewing world-class beer as sustainably as possible in Portland, Oregon since 2007
Hopworks Urban Brewery and Hopworks BikeBar are Portland's first Eco-Brewpubs. We offer handcrafted organic beers and fresh, local ingredients, all served in sustainably-built and operated buildings with a relaxed, family-friendly atmosphere. Hopworks incorporates many aspects of sustainability. From composting to salvaged materials, and from pervious pavers to hand dryers, we have made every effort to protect "our" future with a thoughtful alternative. Hopworks is 100% renewably powered and "cradle to gate" carbon neutral. Our 20-barrel brewery produces 12,500 barrels a year and provides our restaurants with fifteen different HUB organic beers on tap at all times. Our wonderful beer, food, and staff are some of the best you will find anywhere. Relax, raise a pint and enjoy living with purpose. Cheers! Christian Ettinger Brewmaster & Owner
Hopworks Seasonal Release
Pig War White IPA – On Sale Now!
Our White IPA uses Hard Red Spring Wheat grown on our San Juan Island farm, exclusively for Hopworks. Northwest hops add layers of fruity, floral flavor and crisp bitterness. A truly refreshing twist on a tried and true favorite. The name Pig War commemorates the confrontation in 1859 between American and British authorities over San Juan Island. The lone casualty and instigator of this war was one wayward pig. All Hopworks seasonal beers are available in 16 oz. cans. Perfect for biking, camping, rafting, hiking, fishing; wherever your outdoor adventures take you. Just remember to Take It With You. 14 Plato 60 IBU 6.0% ABV Pig War White IPA is available in 16 oz. cans, 22 oz. bottles and on draft throughout Oregon, Washington, Idaho and British Columbia.


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(3 reviews)
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Ships within 2 - 3 Business Days
To Order by Phone Call 1-866-316-4814
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A must see
By The teacher
from Charlotte NC.
About Me Casual Viewer
Comments about this product:
I use it to show my students the harmful effects of drugs. It gives real life situations to an audience that sometimes believes life is just one big party.
Bottom Line Yes, I would recommend this to a friend
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By holly
from chapel hill
this has been a great teaching tool and I have recommended it to many people
(1 of 1 customers found this review helpful)
Got so much insights from this doc. film
By Sweetest Mango
from Vancouver, BC
So thankful that this film has been made. It's so informative and finally I could understand better how the addicts are struggling everyday in their lives.
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text:
Number of ratings 16 / Average Grade: N/A Submit a correction
This is my third semester at O-trip and he is the best professor I've had. If you need a science course definetely take him! Even if it is a fast track class, you will do well as long as you study the handouts. He is genuinely nice and funny!
Best Professor I have had
Great professor!! I loved his class. Easy to understand. he gives out handouts and every thing is on those that you need to know.
Great professor!! I loved his class. Easy to understand.
I was worried to take this class because I am not a science major but I loved this class!!! He was really honest and the class was super easy if you go to class and pay attention.
This guy is seriously cool. Funny, interesting lecture, interested in helping his students pass. He's prepared and has good powerpoint presentations, study them and u'll pass his tests. This guy rocks!
This guy is awesome! If you are worried about taking a science, take his class! He gives you notes and the test is written directly from them. He makes it really interesting and easy to understand. LOVE HIM!
Mr. T is the best professor I have ever had. He makes it as easy as possible, not tricks. Straight forward and he works with you. If you want an easy class this one to take but you do have to attend class and atleast read the notes he gives you and you will make an easy A or B.
Dr. T is without question the best professor I've had in college...
Dr Talkington is the best professor that I had at OCCC. Class is very easy, no need to buy the textbook because he gives you the notes and if you study from the notes you ll make an easy A. If you have to take Bio take his class
Best teacher I have ever had in college!!!
Gen Bio
He's GREAT!!! He really wants his class to pass and do well. He's very clear about the contents of the tests. He understands that people have lives outside of Biology, and gives you what you need to know for the class. I would recommend this teacher to everyone, especially people who aren't into Biology, and for people with busy schedules.
I had no intrest in biology before I took his class and now I still don't like it very much but he made it fun. Know some good jokes!!
I had Biology with Dr. Talkington, and all I can say is that he is one of the best professors at OKCCC.
Dr. Talkington ROCKS!!!!! I never thought for one minute I could make it through a Bio class with an A, but Dr. Talkington really took the time to help me and all the other students along. plus his classes were lots of fun!
Bio 1113
Best Science Prof. I've ever had. Excellent teaching style and very knowledgeable! If you get the chance TAKE HIS COURSE!!
More Biology professors at Oklahoma City Community College


text:
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How to study your flashcards.
Right/Left arrow keys: Navigate between flashcards.right arrow keyleft arrow key
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H key: Show hint (3rd side).h key
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59 Cards in this Set
- Front
- Back
How do auditors conduct financial statement audits?
They conduct audits using the cycle approach by performing audit tests of the transactions making up ending balances and also by performing audit tests of account balances and related disclosures.
What do auditors do to increase overall assurance?
In almost all audits, overall assurance can be increased by also auditing the ending balance of accounts receivable. Auditors have found that, generally, the most effecient and effective way to conduct audits is to obtain some combination of assurance for each class of transactions and for the ending balance in the related accounts.
What have auditors found to be the most efficient and effective way to audit?
Auditors have found that, generally, the most effecient and effective way to conduct audits is to obtain some combination of assurance for each class of transactions and for the ending balance in the related accounts.
Transaction related audit objectives
For any given class of transactions, several audit objectives must be met before the auditor can conclude that the transactions are properly recorded.
Balance related objectives
Several audit objectives must be met for each account balance.
Presentation and disclosure obectives
There are specific related objectives for these.
What are management assertions?
Management assertions are implied or expressed representations by management about classes of transactions and the related amounts and disclosures in the financial statements. Most of the time these are implied.
Are management assertions express or implied?
What is an example of management assertions in action?
Management asserts 827,568 was present in financials and in bank account as of balance sheet date. Unless otherwise disclosed in the finanncial statements, management also asserts that the cash was unrestricted and available for normal use. Management also asserts that al required disclosures related to cash are accurate and understandable.
What are management assertions directly related to?
Management assertions are directly related to the financial reporting framework used by the company usually GAAP or IFRS as they are part of the criteria that management uses to record and disclose accounting information in the financial statements.
What three categories do international acct standards and GAAP classify assertions into in regards to management assertions?
1. Assertions about classes of transactions and events for the period under audit.
2. Assertions about account balances at period end.
3. Assertions about presentation and disclosure.
What are the 5 assertions management makes about transactions?
Management transactions Occurrence
This assertion concerns whether recorded transactions included in the financial statements actually occurred during the accounting period. For example, management asserts that recorded sales transactions represent exchanges of goods or services that actually took place.
Management transactions Completeness
Deals with whether all transactions that should be recorded in the financials are in fact included. For example, management asserts that all sales of goods and services are recorded and included in the financial statements.
Management transactions what are the differences between occurrence and completeness?
The completeness assertion addresses matters opposite of the occurrence assertion.
Completeness is concerned with the possibility of omitting transactions which should have been recorded, whereas occurrence is concerned with inclusions of transactions which should not have been recorded.
Thus, a violation of occurrence results in account overstatements, whereas violations of completeness relate to account understatement.
Management transactions what does violation of occurrence result in?
Account overstatement
Management transactions what does violation of completeness result in?
Management transactions Accuracy
Assertion that addresses whether transactions have been recorded in correct amounts. USing the wrong price to record a sales transactions and an error in calculating the extension of price times quanityt are violations of the accuracy assertion.
Management transactions classification
This assertion addresses whether transactions are recorded in the appropriate accounts. Recording administrative salaries in cost of sales is one example of a violation of classification of accounts.
Management transactions Cutofff
Addresses whether transactions are recorded in the proper accounting period. Recording a sales transaction in december when the goods were not shipped until January violates the cut off assertion.
What are the 4 management assertions about account balances
valuation and allocation
rights and obligations
Management assertions Account Balances Existence
The existence assertion deals with whether assets, liabilities, and equity interests included in the balance sheet actually existed on the balance sheet date. For example, management asserts that merchandise inventory included in the balance sheet exists and is avail for sale at the balance sheet date.
Management assertions Account Balances Completeness
This assertion addresses whether all accounts and amounts that should be presented in the financial statements are in fact included. For example, management asserts that notes payable in the balance sheet include all such obligations of the entity.
Management assertions Account Balances. How do the completeness and existence assertions differ?
COmpleteness assertion addresses matters opposite of the existence assertion. The completeness assertion is concerned with the possibility of omitting items from the financial statements that should have been included, whereas the existence assertion is concerned with inclusion of amounts that should not have been included. Thus, violations of existence assertion relates to account overstatement. Violations of completeness assertion results in account understatements.
Management assertions Account Balances Valuation and Allocation
The valuation and allocation assertion deals with whether assets, liabilities, and equity interests have been included in the financial statements at appropriate amounts, including any valuation adjustments to reflect asset amounts at net realizable value. MAnagement asserts that property is recorded at historical cost and that such cost is systematically allocated to appropriate accounting periods through depreciation.
Management assertions Account Balances Rights and obligations
This assertion addresses whether disclosed events have occurred and are the rights and obligations of the entity. For example, if the client discloses that it has acquired another company or that amounts capitalized for leases in the balance sheet represent the cost of the entity's rights to leased property and that the corresponding lease liability represents an obligation of the entity.
Why are assertions about presentation and disclosure becoming more important?
BEcause of the increased complexity in transactions and the need for expanded disclosure about these transactions.
What are the 4 Management assertions about presentation and disclosure?
Occurrence and rights and obligations
accuracy and valuation
classification and understandability
Management assertions Presentation and Disclosure Occurrence and rights and obligations
THis assertion addreses whether disclosed events have occurred and are the rights and obligations of the entity. For example, if the client discloses that it has acquired another company, it asserts that the transaction has been completed.
Management assertions Presentation and Disclosure Completeness
This section deals with whether all required disclosures have been included in the financial statements. As an example, managment asserts that all material transactions with related parties have been disclosed in the financial statements.
Management assertions Presentation and Disclosure Accuracy and valuation
The accuracy and valuation assertion deals with whether financial information is disclosed fairly and at appropriate amounts. Management's disclosure of the amount of unfunded pension obligations and the assumptions underlying these amounts is an example of this assertion.
Management assertions Presentation and Disclosure Classification and Understandability
This assertion relates to whether amounts are appropriately classified in the financial statements and footnotes, and whether the balance descriptions and related disclosures are understandable. For example, management asserts that the classification of inventories as finished goods, work in progress, and raw materials is appropriate, and the disclosures of the methods used to value inventory are understandable.
Why do relative assertions have meaningful bearing and what are they used for
They have meaningful bearing o nwhether the account is fairly stated and are used to assess the risk of material misstatement and the design and performance of audit procedures. For example, valuation is likely to be a relevant assertion for A/R but not for cash.
What does the auditor do once all relevant assertions have been identified?
After identifying relevant assertions, the auditor can then develop audit objectives for each category of assertions. The auditpr's audit objectives follow and are closely related to management's assertions
Why does it make sense that audit objectives follow and are closely related to management assertions?
Because auditpr's primary responsibility is to determine whether management assertions about financial statements are justified.
What is the difference between general transactions related audit objectives and specific transcation related audit objectives?
The six general transaction related audit objectives are applicable to every cass of transcactions and are stated in broad terms. Specific transaction related audit objectives are also applied to each class of objectives but are stated in general terms.
General Transaction-Related Audit Objectives Ocurrence - recorded transactions exist
Ths objective deals with whether recorded transactions have actually occurred. Inclusion of a sale in the sales journal when no sale occurred violates the occurrence objective. This objective is the auditor's counterpart to managemnt assertion of transactions.
General Transaction-Related Audit Objectives Ocurrence Completeness-Existing transactions are recorded
This onjective deals with whether all transactions that should be included in journals have actually been included. Failure to include a sale in the sales journal and general ledger when one occurred violates completeness objective. This objective is the counterpart to managemnet assertion of completeness for classes of transactions
General Transaction-Related Audit Objectives Ocurrence-Accuracy-recorded transactions are stated at correct amounts
This objective addresses accuracy of info for accounting transactions and is one part of accuracy assertion for classes of transactions. For sales transactions, this objective is violated if the quantity of goods shipped was different from the quantity billed, the wrong selling price was used for billing, extension or adding errors occured in biling or wrong amount was included in sales journal.
General Transaction-Related Audit Objectives Ocurrence - Posting and summarization
Recorded transactions are properly included in master files and are properly summarized. This objective deals iwth accuracy of the transfer of info from recorded transactions in journals to subsidiary records and the general ledger. It is part of the accuracy assertion for classes of transactions. For example, if a sales transaction is recorded in the wrong customer's record or at the wrong amount in the master file or if the sum of all sales transactions posted from sales journal to general ledger is inaccurate, this objective is violated.
General Transaction-Related Audit Objectives Ocurrence-Classification Transactions included in the client's journals are properly classified
This addresses whether transactions are included in the appropriate accounts, and is the auditor's counterpart to management's classification assertion for classes of transactions. Examples of misclassifications of sales are including cash sales as credit salse, recording a sale of operating fixed assets as revenue ect.
General Transaction-Related Audit Objectives Ocurrence- Timing transactions are recorded on the correct dates
The timing objective for transactions is the auditor's counterpart to management's cutoff assertion. A timing error occurs if a transaction is not recorded on the day it takes place. A sales transaction, should be recorded on the date of shipment.
What can you do once you have established general audit objectives?
Once general audit objectives have been determined, specific transaction related audit objectives for each material class of transactions can be developed.
How many specific audit objectives should you have for each general audit objective?
At least one specific should be related for each general objective unless auditor believes general transaction related audit objective is not relevant or is unimportant in the circumstances.
Why does the accuracy assertion have 2 objectives?
Because of the need to provide auditors with guidance in testing transaction accuracy.
What do balance related audit objectives do?
These follow from management assertions as well and work to help the auditor accumulate sufficient appropriate evidence related to account balances.
What are the differences between balance related and transaction related objectives?
First, balance related objectives are applied to account balances such as accounts receivable and inventory rather than transactions such as sales transactions.
2. There are 8 balance related objectives vs 6 transaction objectives.
What accounts do balance related audit procedures sometimes apply to?
Sometimes apply to income statement accounts in the case of unpredictable expenses such as legal expense. Other income statement accounts that are closely related to balance sheet accounts such as depreciation expense are also audited.
General Balance related audit objectives-Existence
Amounts included exist. This deals with whether amounts included should actually be on the financial statements. For example an a/r from a customer in the trial balance if there is no A/R from the customer violates existnece. This ties into management's existence assertion.
General Balance related audit objectives-Completeness
Existing amounts are included This makes sure all amounts that should be included are actually included. Failure to include an A/R from a customer in the A/R trial balance when one exists violates the completeness objective. Goes with management's assertion for completeness
General Balance related audit objectives-Accuracy amounts included are stated at correct amounts
The accuracy objective refers to amounts being included atthe correct amount. An inventory item on a client's inventory listing can be wrong because the number of units of inventory on hand was misstated, the unit price was wrong, or the total was incorrectly extended.
General Balance related audit objectives-Classification - amounts included in the client's listing are properly classified
Classification involves determining whether items included on a client's listing are included in the correct general ledger account. for edxample, on the A/R listing, receivables must be separated into short-term and long-term
What is the classification closely related to?
CLosely related to presentation and disclosure but relates to haow balances are classified so they can be properly disclosed.
General Balance related audit objectives-Cutoff
This deals ONLY with transactions near the balance sheet date and making sure they are recorded in the proper period. In testing for this the objective is to see if trans were recorded and included in account balances in proper period. An account balance is likely to be misstated by trans during the end of the year.
What is the difference between balance objectectives cutoff and timing objective for transactions?
The timing objective for transactions relates to proper timing of recording transactions throughout the year. The cutoff objective for balance related audit objectives relates only to transactions near year end.
General Balance related audit objectives - Detail Tie In
Details in the account balance agree with related master file accounts, foot to the total in the account balance, and agree with the total in the general ledger. Account balances are suported by details in the master files and schedules prepared by cleitns. The detail tie in objective is concerned that the details on lists are accurately prepared, correctly added, and agree with the general ledger. An individual a/r listing on a listing of A/R should be the same in the A/R master file, and the total should equal the general ledger control account.
General Balance related audit objectives - Realizable value
assets are included at amounts estimated to be realized. Objective concerns whether an account balance has been reduced for declines from historical cost to net realizable value or when accounting standards require fair market value accounting treatment. Examples when the objective applies are considering the adequacy of the allowance for uncollectible accounts receivable and write downs of inventory for obsolescence.
General Balance related audit objectives -Rights and obligations
In addition to existing, most assets must be owned before it is acceptable to include them in the financial statements. Similarly, liabilities belong to the entity. Rights are always associated with assets and obligations with liabilities. Objective is auditor's counterpart to management's rights and obligations for account balanches.
Presentation and disclosure related audit objectives
these are identical to the management assertions for presentation and disclosure.


text:
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Beartooth Espresso Porter - Montana Brewing Company
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Ratings: 4 | Reviews: 3 | Display Reviews Only:
South Dakota
4.25/5 rDev -4.9%
08-04-2013 22:25:18 | More by Eric908
4.25/5 rDev -4.9%
Appearance: Pours out nearly black with dark ruby highlights on the edges. A thin cap of mocha head forms, but not much retention or lacing. 3.5
Smell: Smells of chocolate, espresso, and dark malts. Very rich scents. Limited hop character.
Taste: Both milk and bitter chocolates, smooth espresso, and some nice dark malt character as well. This is a super flavorful porter. Again, very rich flavors.
Mouthfeel/Overall: Fairly light bodied, maybe a hair over light, with pretty prevalent carbonation. Definitely the weak point of the beer. I was pleasantly surprised with this porter overall. Very flavorful and nice. The first I've had from Montana Brewing Co., nicely done.
02-05-2012 03:51:03 | More by zhanson88
4.68/5 rDev +4.7%
Had on tap at the brewpub.
A: totally opaque, not much head, but with thick lacing
S: creamy coffee, caramel, roasted malt, very compelling
T: whoa, tastes like creamy java ice cream, great tapering espresso aftertaste
M: definitely espresso, but mellow, very thick and smooth
D: very hefty, but so tasty and drinkable, I could have it all night
The last keg of this of the season blew out 20 minutes after I had this glass, so I was pleasantly surprised and privileged to get some.
12-29-2007 03:54:36 | More by pheggeseth
4.7/5 rDev +5.1%
I look forward to every fall/winter season when Montana Brewing Co puts out their espresso porter, its very addictive. Only available on tap. Pours a dark black color with a small off white head. The espresso smell really comes out, smells exactly like a coffee shop. There is also some sweet, malty scents as well. Taste is very well balanced with sweet espresso flavor up front, and a nice earthy slightly bitter hop aftertaste. This beer is moderate to heavy bodied, I would have no problem drinking 3-4 of these but any more might be pushing it. Nevertheless, if you like coffee and you like beer you will not be disapointed. Best beer I have had in quite a while.
12-14-2005 22:05:44 | More by loren01
Beartooth Espresso Porter from Montana Brewing Company
- out of 100 based on 4 ratings.


text:
19 February 2013
The free-piston linear generator (FKLG) – a new kind of range extender for electrically powered vehicles
DLR researchers in Stuttgart have become the first team in the world to demonstrate the feasibility of the free-piston linear generator, which they accomplished using a test bench developed specifically for this purpose.
The control room at the FKLG Laboratory at the DLR Institute of Vehicle Concepts
A particularly powerful mechanism in combination with a highly dynamic feedback control system controls the individual components of the free-piston linear generator (FKLG) – the internal combustion component, linear generator and gas spring.
Battery flat? – The free-piston linear generator acts as a range extender, supplying the electrical power needed by electric vehicles
Different fuels can be used with the free-piston linear generator, from petrol, diesel and natural gas through to bio-fuels and hydrogen.
Scientists at the German Aerospace Center (Deutsches Zentrum für Luft- und Raumfahrt; DLR) have developed an entirely new kind of drive concept to extend the range of electrically powered vehicles. The free-piston linear generator (Freikolbenlineargenerator; FKLG) is a combustion engine that generates electricity. This electrical power drives the electric car when its battery is flat. In contrast to conventional range extenders, different fuels can be used in the free-piston linear generator.
Researchers at the DLR Institute of Vehicle Concepts in Stuttgart have demonstrated the feasibility of this technology on a test bench specifically developed for this purpose. This makes them the first in the world to succeed in commissioning this kind of energy converter, comprising an internal combustion component, a linear generator and a gas spring. "Innovative solutions like the free-piston linear generator will help to make electrically powered mobility an everyday reality and demonstrate the scientific strengths of Baden-Württemberg as a location," said Rolf Schumacher, the Ministerial Director at the Ministry of Finance and Economics in Baden-Württemberg, at the official inauguration ceremony for this project.
New structural approach with powerful feedback control
Engineers have been aware of the principle of this drive unit for some time. Through the installation of a gas spring, DLR researchers have now succeeded, for the first time, in operating this system in a stable manner. The challenge here was to develop a particularly powerful mechanism with a highly dynamic control unit that regulates the complex interactions between the individual components," said Ulrich Wagner, DLR Director of Energy and Transport, as he described this innovation.
The free-piston linear generator works in a similar manner to a conventional combustion engine. But instead of converting the linear movement of the piston into the rotational movement of the crankshaft, it generates electricity directly. A fuel-air mix is ignited in the combustion chamber. This expands and pushes the piston towards the gas springs. These springs decelerate the piston movement and push it back. The linear generator converts the kinetic energy of the piston into electricity and this in turn powers the electric motor. The control system devised by the DLR engineers is able, for example, to control piston movement accurately to within one tenth of a millimetre. At the same time, it recognises fluctuations in the combustion process and compensates for them.
Optimum operating strategy through variable properties
In contrast to conventional drive technologies, the free-piston linear generator enables the compression ratio, piston speed and cubic capacity to be adjusted flexibly. For this reason, different fuels can be used – from petrol, diesel and natural gas through to ethanol or hydrogen. By virtue of its versatile properties and depending on vehicle speed and driving characteristics, the settings of the DLR range extender can always be adapted to deliver the optimum operating strategy. "We can therefore set the operating point of the engine when driving to ensure that we can drive as efficiently as possible and in the most environment-friendly manner," summarised the Director of the DLR Institute of Vehicle Concepts, Horst E. Friedrich. At the same time, the free-piston linear generator functions with fewer components. For example, certain crankshaft and camshaft components normally essential in a conventional combustion engine can be dispensed with altogether.
Making electric cars more flexible
Exceptionally efficient range extenders such as the free-piston linear generator are more than just emergency power units. The free-piston linear generator makes it possible to equip electric vehicles with a much smaller battery while still deriving optimum benefit from electrically powered mobility. Short distances of up to 50 kilometres, in town for example, can be covered using only electrical power; for longer distances, the range extender takes over. It provides the accustomed peace of mind and autonomy of a combustion engine. As a bridging technology, it makes electric vehicles an attractive option for the general public.
Technology transfer into industry
"With our functional demonstrator, we have shown for the first time that our free-piston linear generator principle can be implemented. In the next step, we need to work with industry to develop this technology and build a prototype," explained Friedrich. To accomplish this, DLR has concluded a technology transfer contract with Universal Motor Corporation GmbH and will provide scientific support during further work. One of the tasks ahead is to optimise the weight and size of the free-piston linear generator in such a way that one or more of the assemblies can be located in the underbody area of a vehicle. In this way, initial estimates suggest that an additional range of about 600 kilometres could be achieved without increasing the weight of the car.
Last modified:08/07/2013 12:03:48
21/02/2013 04:02 -
from Paul Purcell
I can think of a variation of this engine if anyone from DLR would like to engage in a friendly interesting chat... Also... How much consideration and work has gone into using a Sterling engine as a range extender..
21/02/2013 09:02 -
from M. Trovatello, DLR Web Portal Team
Dear Paul,thanks for your comment. Prof Friedrich is the person in charge, see above. You may contact him directly via mail form by clicking on his name. Best, Marco
22/02/2013 17:02 -
from Berto Aussems
Exellent research, gratulations! This is a great unit to run in my basement. It's working quet and it is powerfull enough to care for all my home energy needs. But many parts are still concept. Hurry up pls.
18/03/2013 20:03 -
from Antonio Calabro'
Congratulations !This is a great research, a bridge from the two parallel world that, in normal opinions, will never cross each other.Ad MAioraAntonioItaly
22/03/2013 22:03 -
from Martin Schuermann
I wonder how this engine compares with fuel cells in terms of efficiency and reliability.I would like to test this engine in one of our trucks as a range extender, running on hydrogen.www.visionmotorcorp.com
25/03/2013 00:03 -
from Michael
This is an exciting development of opposed cylinder design. I assume that you will need one generator per cylinder? You can certainly minimize the valve train with this. Any thoughts of a direct injected two stroke? It seems that this is optimized for a two stroke cycle- installing central valve would greatly weaken the engine, and increase the complexity.Assuming that it is two stroke, part of the gas shock charge could be used for supercharging, especially useful for that cycle. Congratulations!
25/03/2013 14:03 -
from Kevin Sorbello
The question that has yet to be answered is: what is the overall efficiency of the linear generator? In other words, what is the actual electrical energy generated for the potential fuel energy put in?
28/03/2013 02:03 -
from C W dierkes
Similar concept to the hydrostatic INGOCAR.
04/04/2013 05:04 -
from S.Seetharaman
Congrats to the whole team. Really interesting.Regards,S.Seetharaman
05/04/2013 10:04 -
from R. Smallegange
Congratulations on the great achievement to have a functional and controllable free piston engine. To get the efficiency of the linear generators to a acceptable level may prove to be a very difficult job but if you succeed, you might have a potential winner.Good luck in your development and all the best wishes from an other opposed piston engine Range Extender company.Best regards from R. Smallegange (www.peecpower,com)
21/04/2013 01:04 -
from Goltermann
Very impressive concept. It begs two questions?Can it be scaled up? I'm thinking ~100kW per unit instead of 35kW. For trucks, buses and maybe marine applications?How is it cooled? The animation video doesn't reveal the cooling principle.
24/04/2013 12:04 -
from Muthukumaran
It is intresting concept, how about the induction of engine, is it super or turbo chrged?. How much energy does it produce, and what about the cooling of it?.
24/04/2013 14:04 -
from Florian Kock, FPLG project manager, DLR
Thank you for your comments. I am going to provide some more information concerning your questions:- Upscaling: Upscaling to a greater power output is possible in two different ways. Firstly, the swept volume per cylinder can be increased. Secondly, it is possible to use several units. This is the equivalent to today's multi-cylinder engines – but in contrast to those, some of the cylinders / units of the FPLG can be deactivated completely in case they are not needed currently.- Cooling: Water cooling for combustion section, linear generator and gas spring with different temperature levels for the 3 subsystems.- Gas exchanged: Indeed, it is necessary to turbo- or supercharge the engine making sure the scavenging process works satisfactorily.- Power output: Our current function demonstrator generates up to 12 kW from a single piston module operated at a frequency of 20 Hz. For a production version the frequency will be increased and a layout with two pistons will be used. We expect an electrical power output between 20 and 35 kW per module to be most beneficial.
31/05/2013 12:05 -
from Claudiu Sav
Every time when I see this kind of system I think about one thing: mechanical advantage, actual the lack of it. You need more magnetic circuit and permanents magnets than on a "regular" system with crankshaft, gearbox and generator/alternator. It's a more elegant design but also more expensive.
08/06/2013 13:06 -
from Christopher Haase
Considering the footprint, multi-fuel use and efficiency of this design has anyone considered how important this engine could be in cogeneration, off grid and emergency power. I have more than a few volunteer projects that would be solid testing grounds to prove this engines ability to help save lives and reduce home energy costs.
11/06/2013 20:06 -
from Dick Duffy
I'm curious, it appears natural gas can be used based on what I've read. I would be interested to learn if you've tried using a gaseous fuel on your proof-of-concept prototype. As you probably have guessed, I'm a CNG proponent, but I firmly believe clean-burning CNG - especially when used in a steady state application such as your linear generator - can meet driver range requirements when combined with electric propulsion. It might be the best of both worlds as far as clean vehicles are concerned. Of course Hsub2 would be even cleaner, but must be made not simply extracted and treated like natural gas.If you need someone in the US market, let me know when the time comes. Thank you, Dick
23/06/2013 21:06 -
from Michiel
Could you give an estimation of when first units are available for third party proof of concept?
07/07/2013 17:07 -
from sathya
How much electricity produced by the linear generator????what is the mileage given by these kind of vehicle???what is the main advandage for this?
17/07/2013 19:07 -
from Peter Barnes
Any idea of the conversion efficiency of this engine system?
22/07/2013 22:07 -
from Kechik
Please let us know when and where we can purchase a working unit for prototyping. Congratulations!
01/08/2013 10:08 -
from Alex Heron, FPLG research assistant, DLR
Thank you for your intrest and the questions, here is some additional information:- General: With "power output" we understand the electricity extracted by the linear generator. Any information we created for the mileage of vehicle concepts are estimates in regards to the vehicle (e.g. Battery size) in combination with estimates in regards to the FPLG technology. Therefore we are cautious to say more than that there is potential in the technology. - Potential: As correctly noted the FPLG has a slightly larger generator then a rotating system, which is a disadvantage. Yet it does not need a crankshaft and with a central combustion chamber it can also lose the camshaft and valves. The FPLG design leads to further promising potentials, which are or will be described in detail in research papers. It is not a single potential which makes the technology interesting but the combination of the multiple potentials.- Alternative use: We have in mind that our concept has a wider span of application. We have had contact to firms in the field of cogeneration and presented a paper on the topic.- Alternative fuels: For the demonstration of feasibility we used gasoline as fuel. As a gaseous fuel would need a separate fuel supply we did not test alternative fuels yet. This adaption is possible and an attractive option. Concerning market or cooperation issues, I would be glad to be contacted via e-mail (firstname.lastname@example.com).- Prototype: The German Aerospace Center does not aim to create units for sale. We are focused on the research necessary before pre-production development begins. Therefore a spin-off company was founded for acquisition of funds to support our research and commence with pre-production development.- Efficiency: The functional demonstrator is not optimized for efficiency. Yet it gives us a better understanding to base our simulations and estimates on. Our results will be published in near future.Kind regards,Alex Heron
03/09/2013 12:09 -
from Mr. Pendelschwanz
At last! What else can be said. I just hope this amazing thing will get permission to exist.But, what if I do not want to move entire automobile by my side, I want more lightweight transportation. More lean, less fat. Some kind of 3-wheeled «road boat». Then I need mini-version of this thing, say 5 kWt one.
23/10/2013 11:10 -
from José García
Congratulations!Alex says that have not been tested with gas but the specs say it can operate with Natural Gas and Hydrogen. Express different compression ratios to various fuels refernte but not Hydrogen.questionsThat compression ratio calculated applying?That minimum gas pressure required for admission?Could work with Oxyhydrogen gas?Greetings. José García-Spain-
24/10/2013 12:10 -
from José García
I forgot to ask the consumer.How many liters per minute or cubic meters per hour needed to produce 35KWJosé García-Spain-
29/10/2013 16:10 -
from Florian Kock, project manager FPLG
Thanks again for this long-lasting interest. Here are the answers concerning the recent questions:5kW-Version: The FPLG technology itself is not limited to a certain power range. As it is the case with conventional engines, very different sizes are feasible with the same basic technology. DLR activities aim primarily to a 25- to 35-kW version, but a smaller FPLG is far from being out of scope.Gaseous fuels: The FPLG is able to adapt to different liquid and gaseous fuels due to its variable compression ratio. This variability has been demonstrated on the test bench. However it has not yet been 'used' for burning different fuels. The working principle of the FPLG generally allows for the use of a wide range of fuels (including hydrogen). For a practical realization some auxiliaries, for example the fuel injector, will have to be implemented as necessary.Litres per minute: In a recent publication (http://link.springer.com/article/10.1007/s35146-013-0229-9 or available as print) some efficiency values are published. As these numbers are only to be understood with some background information, I am not quoting single numbers here: But please feel encouraged to have a look at the article. Knowing gasoline's density and its calorific value, a hand-held calculator will help you to convert the efficiency [percentage] to any unit like "litres per minute" or "cubic metres per hour" :)
17/03/2014 04:03 -
from Markus
congrats .. its the right way


text:
The 100 ft. side winder wall mount hose reel by Suncast is a simple way to keep your garden hose organized. This hose reel attaches securely to the wall of your home, garage, or other outdoor building for easy access to your garden or flower bed. You can start using the hose reel right away since it comes fully assembled. The reel holds a hose of 100 ft. by 5/8 in. capacity. The hose reel is removable for easy winter storage. Keep your hose reel on the garage for easy car washing. Keep it near the pool or in near the back of the house for yard fun for the kids. The hose reel is made of durable resin construction which gives you long lasting use. There is a patented EASYLINK system that ensures a watertight connection. Use the Suncast 100' side winder wall mount hose reel and keep your garden hose within reach.
Hose capacity of 100' x 5/8"Reel is removableMounts to wallFully assembledDurable resin constructionWatertight connection with patented EASYLINK system
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Product Specifications/Installation Information
Manufacturer: Suncast
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text:
Within minutes of the news breaking that Manchester United and Arsenal had agreed to a deal that would send the Dutch striker to Old Trafford, noted Arsenal supporter and general blowhard Piers Morgan was tweeting. As we all know, it's never a good idea to tweet so soon after an emotional moment in your life, but Piers apparently doesn't believe in that.
As if that wasn't enough, a couple well known Manchester United players decided to add their two cents to Morgan's Twitter meltdown. No one was safe, not RVP, not Ivan Gazdis, not Wayne Rooney, not Samir Nasri, not even Ashley Cole. Full scorched earth behavior here. What follows is the chronicle of a grown man having a meltdown in a public forum while the world sits back and laughs.
Funny, I really thought— Piers Morgan (@piersmorgan) August 15, 2012
@persie_official was different. But he turned out to be just another mercenary, heartless, selfish little s**t.
Well done, Ivan Gazidis, a great bit of 'business' - selling— Piers Morgan (@piersmorgan) August 15, 2012
#Arsenal 's top player to our bitter rivals. Shame on you & the whole board.
What a sickening betrayal of Wenger too - the man who stood so loyally behind— Piers Morgan (@piersmorgan) August 15, 2012
@persie_official through years of injury. #VanPursestrings
Careful, Shrek— Piers Morgan (@piersmorgan) August 15, 2012
@waynerooney - you've got a treacherous new Donkey arriving.
Rooney responded with this:
— Wayne Rooney (@WayneRooney) August 15, 2012
@piersmorgan Arrrrr poor piers. @piersmorgan whats up now big man
Congratulatons— Piers Morgan (@piersmorgan) August 15, 2012
@samnasri19 - you're no longer the most loathsome ex Arsenal player in Britain.
August 15, 2012
Good news, Cashley— Piers Morgan (@piersmorgan) August 15, 2012
@therealac3 - we've finally found someone even more money-grabbing than you. @persie_official
Manchester United's Rio Ferdinand couldn't resist getting in on the fun as well.
— Rio Ferdinand (@rioferdy5) August 15, 2012
#Tiers4Piers #TearsForPiers frothing at the mouth...the baggy cheeks + chins are wobbling everywhere...calm down @piersmorgan !
Poor Piers. He's not handling this well is he?
UPDATE: Now Usain Bolt, yes that Usain Bolt, has decided to chime in on Piers Morgan's meltdown. I love Twitter.
Titles@rioferdy5:— Usain St. Leo Bolt (@usainbolt) August 15, 2012
#Tiers4Piers is gathering @usainbolt pace!! Someone get round @piersmorgan house I want someone on suicide watch for him!"


text:
A man suspected of stabbing two people in northwest suburban Crystal Lake was arrested in Alabama Monday.
The 28-year-old woman and her 23-year-old boyfriend were found about 4:15 a.m. July 2 with multiple stab wounds in a home in the 1500 block of Isle Royal Circle in Crystal Lake, according to a release from Crystal Lake police. Both were taken to area hospitals in critical condition.
Police concluded the stabbing was a domestic-related and the McHenry County State's Attorney authorized an arrest warrant for two counts of attempted homicide for 30-year-old Jimmy Bell Jr., police said. Authorities believed Bell, of Elgin, had fled the state in his red Honda Accord.
About 1 p.m. Monday, U.S. Marshals arrested Bell in Tuscaloosa, Ala., where he is believed to have family, police said. He is currently being held in the Tuscaloosa County Jail. The Honda has not been located.
The 28-year-old woman has since been released from the hospital and the 23-year-old man remains in "stable" condition.
Follow @fox32news
Police are investigating the murder of a homeless man who was beaten to death in an alley in Logan Square.
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text:
At the RSA Conference in San Francisco last week, security vendors pitched their next-generation of security products, promising to protect customers from security threats in the cloud and on mobile devices. But what went largely unsaid was that the industry has failed to protect paying customers from some of today's most pernicious threats.
The big news at the show had to do with the takedown of the Mairposa botnet -- a massive network of hacked computers that has infected half of the Fortune 100 companies. So-called advanced persistent threat (APT) attacks, such as the one that compromised Google systems in early December, were another hot topic.
[ Discover what's new in security with InfoWorld's Security Central newsletter and Security Adviser blog. ]
Both Mariposa and the Google attacks illustrate the same thing, however. Despite billions of dollars in security spending, it's still surprisingly hard to keep corporate networks safe.
That's because for these advanced attacks to work, the bad guys need to find only one vulnerability in order to sneak their malicious software onto the target network. Once they get a foothold, they can break into other computers, steal data, and then move it offshore. The good guys have to be perfect -- or at least very quick about spotting intrusions -- to keep APT threats at bay.
Traditional security products are simply not much help against APT attacks, said Alex Stamos, a partner with Isec Partners, one of the companies investigating the APT attacks. "All of the victims we've worked with had perfectly installed antivirus," he said. "They all had intrusion detection systems and several had Web proxies scan content."
The problem is that the bad guys can buy this technology too, and test and retest their attacks until they slip through. "Anybody can download and try every single antivirus engine against their malware before they ship it," Stamos said.
Emphasizing this point, antivirus testing company NSS Labs created a variation on the known Internet Explorer 6 attack, used in the Google incident, and tested it against seven popular antivirus products. NSS also tested the original attack code against the same antivirus products. The tests, conducted two weeks after the bug was made public, found that only McAfee's antivirus product stopped the new variant of the attack.
One company, AVG, didn't even stop the original attack, according to NSS. Eset, Kaspersky, Symantec, Sophos, AVG, and Trend Micro all failed to block a variant of the Aurora exploit.
But AVG said in response that its products detect the Aurora attack. A spokesman said the results were due to flaws in NSS's testing methodology. However, the company does not dispute the claim that its product failed to detect variants of Aurora.
Antivirus companies could "definitely be doing a better job," said NSS President Rick Moy. "They should be implementing more vulnerability-based detection. There's a little too much focus on the malware payload."
Paul Roberts, an analyst with industry research firm the 451 Group, put it more strongly: "Enterprises are very dissatisfied with the level of protection they're getting from their end-point antimalware suites," he said. While antivirus companies are experimenting with ways to block programs based on an analysis of different factors, such as the file's behavior, its age, origin, and how widely it is being used, these features are often turned off because they end up blocking legitimate programs, Roberts said.


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Out2Paddle WINS Back2Back GOLD Medals!!! by Out2Paddle - over 5 years ago
"AQUA-DC (Asian/Pacific Islander Queers United for Action), competed in the 2009 Washington DC Dragon Boat Festival this past weekend (May 16th and 17th). This annual event held at the beautiful Georgetown waterfront turned the Potomac River into an arena of stamina and speed. Boats painted to resemble dragons lined up to sprint over distances of 250 and 500 meters. At their 4th year at the festival, AQUA-DC's team Out2Paddle, stunned the competition by winning back to back gold medals in the festival's 200m and 500m Open A Division races. The team of paddlers consisted of 20 gay men as well as a straight female ally who was the team's drummer. Being the first and only gay team, Out2Paddle was known for their quirky cheers, unique stretching techniques (such as a round of team Twister) and jeweled crowns, but never as serious competitors. Normally ranking in the festival's lower B Division, this was the first time the team has ever qualified and sequentially won in the highest Open A Division. With the help of CustomInk, we were able to win while still looking good!"


text:
Style Map
Daily Dispatches From The Global Scene
Yes, it's strange to shop for fall clothes in May, but that's how the fashion world rolls, so Friday night I stopped by ABC Carpet & Home for Gary Graham's autumn trunk show and ended up not only placing an order for a red silk dress, but going home with another dress in black jersey from Spring. My two purchases notwithstanding, one of Graham's specialties is the washed, shrunken leather jacket. Taylor Momsen has been seen around town in the Spring version; the Fall style is named after Hepzibah Pyncheon from Nathaniel Hawthorne's The House of the Seven Gables. "She's the ultimate spinster and I loved the idea of using her as inspiration for the Victorian silhouettes," Graham explained. Among the collection's other keepers was a jacquard coat with a pattern taken from a 1774 Spanish-Flemish engraving, which the RISD museum purchased for its permanent collection. Talk about museum-worthy design. More information at www.garygrahamnyc.com.
I also stopped into the ABC store and by chance came across the trunk show and met Gary Graham (i was so excited to see this article in style.com!!!). He is absolutely delightful and genius. I am so sick of seeing cookie cutter clothing processed without love. My mom and I generally go for the creative drape of Japanese designers but was really impressed with the depth of Gary's work. I picked up the full dress for fall, i think the one in the picture above. I also took a wool long coat for fall with several matte black buttons. My mother grabbed the jacket version of the jacquard coat above and extending our limit just a tad, had to stock up on these quirky strange summer jersey dress/tops that make us look so delish. Love your fashion, construction, art Gary!!!! – yuki yamamoto


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Alumni & DevelopmentEmail: firstname.lastname@example.com: 913-758-6137
Alumni, please bring your family and join us for a free tailgate meal and lots of free games and activities for the kids!
Watch your Saint Mary Spires take on the Bethany Swedes for only $5.
Tailgating starts at 11 a.m. with a gametime of 1:30 p.m.
For more information or to RSVP, please call Sharon Clay at 913-758-6108 or email firstname.lastname@example.com
Petting Zoo | Outside McGilley Field 10:30 a.m.
Volleyball vs. Ottawa | Ryan Sports Center 7 p.m.
Airbrush T-shirts | Outside Dining Hall 4-8 p.m.
Comedy Juggler: Nick Pike | Dining Hall 8 p.m.
Day of Fun on the Circle | Berchmans Circle 10:30 a.m. - 2:30 p.m.
Volleyball vs. Peru State | Ryan Sports Center 7 p.m.
Bonfire | Berchmans Circle 9 p.m.
2013 Leavenworth County Heart Walk | Ray Miller Park 9 a.m.
Tailgate Party (Lunch served outside) | McGilley 11 a.m.
Football vs. Bethany | Football Field 1:30 p.m.
Volleyball vs.Tabor | Ryan Sports Center 7:30 p.m.
Glow Dance | Dragons Den 10 p.m. - 1 a.m.
University of Saint Mary4100 South 4th StLeavenworth, KS 66048913-682-5151
USM is accredited by The Higher Learning Commission , a member of the North Central Association of Colleges & Schools (NCA), and is an AQIP Participant.


text:
The first period featured six goals and ended with the Gophers in a 4-2 hole. They were never able to recover.
If there's a formula for success in college hockey, these two teams have found it and implemented it. Expect an evenly played championship game. Only one thing is for certain tonight: the Champion...
In one of the most thrilling games in recent memory, the Minnesota Golden Gophers edged North Dakota with a last-second, short-handed, game-winner by Justin Holl, his first goal of the year.
Thursday is FINALLY here! After two long, torturous weeks of waiting, we're only a few hours away from narrowing the championship field down to two teams. But who will win? I've looked into the...
The BC Eagles fly into the Frozen Four on the backs of a trio of forwards that might be college hockey's best line ever.
The Union Flying Dutchmen make their second Frozen Four appearance in three years.
Minnesota defeated SMU 65-63 to win the NIT Championship. Austin Hollins led the Gophers with 19 points and Andre Hollins made critical free throws late to seal the game. It is Minnesota's second...
Despite a fantastic year between the pipes for the #1 team in the land, the selection committee left Wilcox out out of the running for the Hobey Baker Memorial award.
When is the game, what channel is it on, what are the oddsmakers saying...we've got all the key details for Thursday night's game.
Look, I know the game was ugly. Just enjoy this GIF and pretend the rest of it was a bad dream.
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text:
Tá tú anseo
Volume II will include approximately 600 biographical entries of Irish painters. New research for the volume will include unexplored archival sources, contemporary newspapers and recently available electronic material. There will be an overall introductory essay and topics such as patronage, the art market and art institutions in Dublin, Cork and Belfast, as well as stylistic developments, will also be examined in thematic essays. The essays will not be exclusively about Irish Painters as 'Visiting Artists to Ireland' during this period, 'Printmakers', as well as 'Frames and Frame makers' will also be covered.
Dr Nicola Figgis
Professor Andrew Carpenter, MRIA.
Ms Elizabeth Mayes
For further information contact :
Anita Griffin,
Project Manager of AAI
Cuir isteach do sheoladh ríomhphoist thíos agus cliceáil ar cláraigh chun d'ainm a chur le ceann dár liostaí seoltaí.
19 Sráid Dásain, Baile Átha Cliath 2 Léarscáil
Guthán: +353-1-6762570 Facs: +353-1-6762346 Ríomhphost: email@example.com


text:
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text:
W.O.D.: D Short Intervals
DE: Dead Hang Pull ups 10 x 3 on 1:00 + accommodating resistance (bands or chains)
Post resistance used to comments. Focus on keeping each rep explosive.
5-10 minutes rest then CFE S&C WOD
3 rounds for time of:
7 Squat Cleans, 165/105 pounds
14 Ring Dips
Run 400m
Post time to comments.
3+ Hours Before or After CFE Strength & Conditioning WOD or S&C Recovery
"Sport (DAY)" refers to when a workout is programmed/designed to be performed during the week.
Single-Sport (SS)
Choose ONE of the following sports:
Swim (TUE): 20 x 50m on 1:00, deviate no more than +/- 2-3 seconds
Bike (TUE): 10 x 1/4M TT, rest 2:00
Run (TUE): 6 x 400m, rest 90 seconds, deviate no more than +/- 2-3 seconds
C2 Row (TUE): 6 x 500m, rest 90 seconds, deviate no more than +/- 2-3 seconds
Post sport and times to comments.
Multi-Sport (3S)
Choose ONE of the following sports:
Tabata: 8 rounds of 20 seconds on, 10 seconds off
8 x 20:10 All-Out Efforts
Swim (MON): 8 x 20:10, use pool or open water
Bike (WED): 8 x 20:10, if possible use stationary bike with wattage tool or similar that can hold load of 200+ watts
Run (TUE): 8 x 20:10, if possible use treadmill set at 12% grade, 0-30 seconds slower than 5k pace per mile, do not reduce the speed
Post sport and total distance or total watts to comments. If using treadmill, include pace/mi and incline %.
CrossFit Endurance Cycling Seminar, The Next Level Training Center / CrossFit Tampa
Workout Legend | Demonstrations | General FAQ | EnduranceFAQ | S&C FAQ | WOD RSS Feed
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Comments (23)
|Daniel Smith
on Sunday, February 19, 2012 at 06:12 pm
Challengesiick lookin picture but i would still challenge those guys to a 5k!!! Took this weekend off ate horrible ready to be back on track tomorrow. its hard to be good on the weekends, sleeping in and the wife making all these great treats. Gotta be strong tho, because i know all this bad eating affects my performance and i cant be having that!!
|Daniel Smith
on Sunday, February 19, 2012 at 06:14 pm
One more thingWhat could we sub for ring dips??
|Dan Schar
on Sunday, February 19, 2012 at 06:54 pm
400m run subWhat could be used to sub for the 400m run in the CFE S&C? Double Unders... and how many?
on Sunday, February 19, 2012 at 08:41 pm
RE: 400 m run subYou could do 500m row. 125m row=100m run
on Sunday, February 19, 2012 at 08:47 pm
RE: one more thingYou can do regular dips http://gymnasticswod.com/content/dip
on Monday, February 20, 2012 at 05:32 am
3S SwimWU: 2X200 (easy to mod) @ 2:35
Mainset: Tabata sprints - all 25s - 6 of them I made it through the flip turn before out of time.
CD: 8 X 50 [every other 50 all pull/other 50 -25 build/25ez]
Back to business because hard work trumps the ounce of talent I might have. WOD tonight.
|Daniel Smith
on Monday, February 20, 2012 at 05:58 am
Swim (3s)Tabata was a killer in the pool!! felt good tho warmed up with last weeks swim drills 25 meter moderate, 50 meter moderate and 100 meters moderate X2 then did another one as a cool down.
Afterwards i did the DE: hang pull ups b/c i will be short on time this afternoon. Just focused on form and and did body weight. Switched up my grips as well, like over hand grip, under hand grip, close grip, and to end it with some corn cobs which really get the fore arms burning. Looking forward to the WOD.
|D Craig
on Monday, February 20, 2012 at 06:31 am
S&C WodDE dead hang pullups
10x3 @ body weight
...had to scale and substitute
3 rounds for time of:
7 Squat Cleans, 165/105 pounds
14 parallel bar dips
Row 500m
on Monday, February 20, 2012 at 08:50 am
S&C WOD10x3@body weight but used bands to add resitance
3RDs for time as RX'd 16:25
on Monday, February 20, 2012 at 08:55 am
Question Bike WodWhich cadence I must keep at the different intervals (short, long, TT, tempo)?
on Monday, February 20, 2012 at 09:09 am
WODDE: 10x3 @ bodyweight
S&C: 11:34 - used 145# for squat clean...had to lighten the load a bit as this movement really stresses my hip.
My hip has been a bit sore and looking slightly bruised lately so I will lighten the loading all week on any squatting type movements. I'm approaching three months since the hip scope and was kinda hoping it wouldn't be bothering me anymore by this point. I'll back off on loading a bit this week and slightly reduce my run pace to give my hip a break and let it heal up a bit. Hopefully it helps out.
Darn...Just realized that it was suppose to be 14 ring dips...I was doing 15...lol. Although I had to break these up...I did better than expected on this movement.
|Chad Brinkley
on Monday, February 20, 2012 at 09:12 am
SWIM WODI did the 3 Sport Swim WOD this morning: 800 Warm Up (200 Freestyle, 200 Drills, 200 Pull, 200 Kick); Tabata Swim: 8x 20:10 (25 yards each time); 200 Cool Down (Free Style). I was going to do a slightly longer cool down, but I had a clothing malfunction (Seat of the swim trunks ripped out) and I had to leave the pool before exposing myself to anyone.
Today was skill work at the local box:
S&C WOD - 8x90 Second Skill Drills with 2:30 Rest: Muscle Ups (6 Attempts, 0 Completions), 30" Box Jumps (22), 15' Rope Climbs (5), HSPU with 2 Abmats (7), Backsquat @115 (28 Reps unbroken), V-sit ups with 10 LB Medball (33), Thrusters with 2 45 LB DB (13), Double Unders (50).
Afterwards I did 10 jumping muscle ups as some added skill work. I will likely do the DE pull ups this evening before helping coach the local run WOD.
|Alan Pamayo
on Monday, February 20, 2012 at 09:47 am
DE Dead Hang Pull-ups: 10 x 3 @ bodyweight
WOD as RX'd: 10:28
on Monday, February 20, 2012 at 10:25 am
WOD10x3 PU on 1:00
Green band around the waist tied to doubled-over blue band which was under an 80lb dumbbell on the floor (anchor). This was the PERFECT set up for me. Bar was about 8" above my standing reach. I am glad this came up as I have another pullup exercise to work into the mix going forward.
S&C: subbed 500m row. 15:30. Squat cleans in rounds two and three were tough.
|Daniel Smith
on Monday, February 20, 2012 at 11:04 am
WODTime: 11:19. Really focused on from with the squat cleans took my time paced my self. Overall great workout and worked on some more dips as well. Trying to get stronger in those.
on Monday, February 20, 2012 at 11:52 am
RE: Question Bike WodFrank H-- Cadence is your choice. Use what gives you the best performance based on the interval type, terrain you are on etc.
on Monday, February 20, 2012 at 12:01 pm
DE: Pulls with a 55lb kettle bell.
S&C: 10:40 as RX'ed.
Followed up with 'Angie'
|Brad Williams
on Monday, February 20, 2012 at 01:08 pm
2/20/12 WODStrength & conditioning only today. Gonna do a "Tri-Bata" tomorrow. Kip Pull-Ups at BW for strength. 85lb. for Squat Clean and regular Dips- 8:50 minutes. Cleans after 400m run was tough on the legs. Pretty good WOD though. Gonna hit some MWod after first day back to school from Winter Break.
on Monday, February 20, 2012 at 04:23 pm
2/20/12 WODSC - PU @ Body Weight
WOD - SC @ 110#, Regular Dips - 9:16
|Jake Fisher
on Monday, February 20, 2012 at 05:55 pm
Daily Results // Back on Track!It was a bit difficult getting up at 530am, but I managed...
SWIM: Tabata 8 x 20:10 = 200m
What I did instead was sprint 25m in < :20 and then took about 6-8 seconds between each. Instead of trying to stop exactly at 20 seconds.
I was surprised to find that my capacity to sprint/swim hasn't dropped off at all. Today was the first time in the pool since Nov-2011. The rowing subs apparently helped.
About 10-hrs later...
Dead Hang Pull-ups (DE), 10 x 3 on 1:00 - Rx'd, but instead of using bands (couldn't figure out how to attach them to myself & the pull-up rig, maybe a video/demo on this?) ... Instead I used mixed grips & wide/narrow/normal handholds. Focused on dead hanging then exploding on the pull.
S&C WOD, scaled:
3 Rounds:
7 Squat Cleans, 135# <-
14 Ring Dips
400m Run
= 10:32, squat cleans were slow; but didn't rest coming in from run, so I was happy.
20 mins later...
CrossFit Lincoln's WOD: 2010's Northeast Regional WOD #1
3 Rounds:
10 Overhead Squats, 135#
50 Double Unders
= 4:45 w/ 115# OHS
Looking forward to my favorite Endurance WOD tomorrow: TABATA TREADMILL RUN!!! Might even go 10 intervals!
on Monday, February 20, 2012 at 06:31 pm
WOD ResultsDE: dead hang pullups at bodyweight
S&C: 11:04 as Rx'd. Squat cleans got tough on the last set.
on Monday, February 20, 2012 at 07:51 pm
Strength and S&C WODDE: bodyweight - gym was too full to mess with hanging the kettle bell on my toes.
S & C WOD: I had hoped to do it with Rx'd weight, but I am still 8# down from racing Saturday. I need a little more time to recover my weight. So 75#, run across the gym to rings, run across the gym and out the door for the run. This was an obstacle workout with the gym so full. 18:24
on Wednesday, March 07, 2012 at 12:22 pm
KD ResultsS&C
Used 135 for cleans and 21 bar dips.
16:10. Harder than expected.


text:
Albergo Marin Reviews
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Have no words to describe how wonderful was our staying at Albergo Marin. Starts with the instructions to get to the hostel, which were very clear and accurate. The woman in the reception treat us very very well. The room was incredible clean and comfortable, with a turquish fun shower. The breakfast was also good, they have a purple juice that is really nice.
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Albergo Marin was a fantasticly run hotel close to the centre of town and in close proximity to eateries and attractions. I would thoroughly recommend staying here, great value for money and excellent hosts.
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Absolutely wonderful. 5 minute walk from the train station (over a bridge) – easy to find, on a lovely side street next to a church. The room was clean and well-heated and the bed was very comfortable. The bathroom had obviously been recently renovated and both the ensuite and public hallway bathroom were very clean. Strong internet was available everywhere in the hotel, including the room. Only problem was that the curtains were very thing - you could see into the bathroom from the street.
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text: BELLEVUE, Wash. (AP) - The AAA auto club reports the average price of a gallon of gasoline in Washington is $3.79. That's 12 cents higher than July 1 a year ago. But, it's down 2 cents in a week and 15 cents in a month. And, it's 30 cents higher than the national average. Some metro prices from Monday's AAA survey: Bellingham $3.81, Bremerton $3.76, Seattle-Bellevue-Everett $3.83, Tacoma $3.74, Olympia $3.77, Vancouver $3.78, Yakima $3.77, Tri-Cities $3.65, and Spokane $3.76.(Copyright 2013 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.)


text:
David Fielden
Jewel Sheath Gown in SatinThis sheath gown features a jewel neckline with in satin. It has no train and cap sleeves.
Style Number:32534711
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Love the top. Looking for tea or calf length. Second wedding. I am widowed and would like something in a pastel, cream or pale grey tea length with some type of sleeve. I am a size 10-12.
not sure about the dress but i lovee her cuffs !


text:
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Response of the Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT) to the consultation proposals on potential changes to the Money Laundering Regulations 2007 (the Regulations)
1.The CIOT and ATT welcome this opportunity to respond to the consultation document on the potential changes to the Regulations. We remain fully supportive of the government's fight against money laundering and terrorist financing.
Our response considers the impact on the tax sector and in particular on members of our professional bodies.We have not commented on questions where, in general, our members are not directly involved.
2.Question 1:Should the existing criminal sanctions be wholly or partly repealed?
The CIOT and ATT consider that the existing criminal sanctions should be wholly repealed in respect of the Regulations.Such a move should bolster the risk based approach and ensure that the appropriate sanction was applied to better distinguish between those who actually break the law and those who make errors of an administrative nature. This would bring the sanctions into line with those more generally applicable in relation to tax matters.
We agree, as noted in the report, that fear has resulted in some businesses going further than is necessary to comply with the Regulations.We do not think it is necessarily the case that removing criminal sanctions will reduce the seriousness with which those supervised will place on their obligations to comply with the Regulations.In our view we consider that executing criminal sanctions for administrative breakdowns is both disproportionate and impracticable. However we are in no doubt that criminal sanctions should be retained for the predicate money laundering offences and the failure to report offence set out in the Proceeds of Crime Act (POCA). See also our comments at Question 2 below.
Whilst there may be concern that the repeal of criminal sanctions could be seen as sending out a message downgrading the significance of the Regulations this could and should be effectively managed by a strong signal from the Supervisors that they will continue strenuously to enforce compliance by a range of sanctions including fines and in some instances expulsion.Members of professional bodies will be very aware of the damage to their professional reputation that sanctions by their professional body would bring.
3.Question 2: Should new powers be granted to supervisors allowing them to order or require actions by businesses to mitigate the potential negative impacts from the loss of criminal sanctions?
It is vitally important that effective, proportionate and consistent sanctions are in place to encourage and enforce compliance with the Regulations. Treasury guidance on the approach expected of Supervisors and indicative sanctions would help greatly in this respect to create a uniform approachacross the regulated sector. For example, the Accountancy Affinity Group among the Supervisors is working to set a common approach towards enforcement within the tax and accounting sector. Potentially this could be officially approved as the acceptable and expected standard for supervisors in that area.
The CIOT and ATT aim to educate and support members in their compliance with the Anti Money Laundering and Counter Terrorist Financinglegislation. Typically if, after guidance and instruction, a member persists in failing to comply the case is referred to The Taxation Disciplinary Board. This is the independent body which handles disciplinary matters concerning members of the ATT and CIOT.
From the CIOT and ATT's perspective additional powers would probably not be required as members can already be directed either by the CIOT and ATT or the Taxation Disciplinary Boardto take steps to improve compliance.Persistent or serious failure to comply is likely, ultimately, to result in the member being expelled from the CIOT or ATT.This would mean that the member would need to find a new Supervisor which most probably would be HMRC as the default supervisor.The member might seek to resign whichagain would mean finding a new Supervisor - however there are restrictions on a member resigning when there is an ongoing disciplinary investigation. Unlike the professional bodies HMRC does not currently have expulsion available as an AML enforcement sanction against tax advisers.
4.Question 3: Do you agree that the current distinction between Parts 1 and 2 of Schedule 3 eg for reliance purposes should now be removed?
Yes. It is appropriate to remove this inconsistency between professional supervisors.The professional bodies in Part 2 had to demonstrate to the Treasury that they were fit and proper bodies to be included as Supervisors in the first instance and the evidence suggests that they " take their responsibilities seriously".
Further the distinction between Part 1 and Part 2 can be confusing for clients leading to frustration and additional administration where, despite being willing to do so, one professional adviser in Part 1 is unable to rely upon CDD carried out by a fellow professional adviser in Part 2.
5.Question 5: Should there be a general de minimis exclusion for very small businesses (eg those with below €15000 VAT exclusive turnover per annum) or a reduction in the requirements placed on such businesses?
The CIOT and ATT support a general de minimis exclusion for very small businesses with an annual turnover of less than €15000 (VAT exclusive).Less than 250of the firms currently supervised by the CIOT and the ATT would come within the proposed de minimis limit.Many ofthese are individuals who complete tax returns for family and friends for a modest fee and do not undertake any other tax work on a commercial basis.The administrative burden coupled very often with concern over issues such as keeping up to date with the Regulations, carrying out a sufficient level of CDD, having appropriate policies and procedures, is disproportionate to the fee income and nature of work undertaken.
At a turnover level of €15000 the work being undertaken is likely to be basic compliance work with a relatively low risk profile.Whilst recognising there is a concern that criminals could abuse the €15000 limit it is likely that tax advisers laundering money or assisting money launderers would be guilty of an offence under POCA and hence could be sanctioned under that legislation.
Guidance or rules would be needed to identify when the €15000 threshold was reached (eg when the actual income of the business exceeded €15000 or at the start of the business year when it was anticipated that it would be breached).It may be prudent to have some disaggregation rules, for exampleto prevent one person (or a group of associated persons) setting up numerous small companies each with a turnover of less than €15000 with the sole purpose of remaining outside the regulated sector.
If a de minimis limit is deemed not to be appropriate the CIOT and ATT would strongly urge the government to give further consideration to and guidance on the meaning of "by way of business" with a view potentially to excluding those who provide services for family, friends, charitable and community organisations only for modest fees.
6.Question6: Do you agree that non-lending credit institutions should be exempt from the Regulations?
Yes - this addresses an unintended consequence of the wording of the legislation.
7.Question 16:Should the ability of supervisors to exchange information with each other for the purposes of discharging their AML supervisory functions be strengthened, if necessary by the creation of new gateways to allow for the exchange of information?
The CIOT and ATT support in principlethe strengthening of the freedom to exchange of information between all supervisors.However given the potentially commercially sensitive nature of some of the information held by the professional bodies the power should be permissive rather than obligatory and be in terms of only releasing such information for AML purposes.
8.Questions 4,7,8 and 10
We have no comment to make.
9.Questions 11-15 and 17
The CIOT and ATT do not need these supplementary powers as members are already required to comply with any reasonable request from their professional body.Failure to comply may result in referral to the Taxation Disciplinary Board where the ultimate sanction is expulsion.However we support in principle proportionate powers being made available to enable Supervisors to perform their supervisory function efficiently and effectively.
If you have any comments on our response we would be pleased to hear your views. You can email us at: email@example.com
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text: Quick View LEGO Bricks & More Blue Suitcase by LEGO® On re-order $29.95 Take the world of creative building everywhere with the LEGO® Blue Suitcase! Get building with a fun and iconic gas station theme! The 146 colorful elements all fit into a handy case, complete with a sorting function that's easy to take anywhere. Build cool vehicles and fill them up at the gas… See Details $29.95 was