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Tozer on Worship and Entertainment
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Product Description
Product Information
|Format: Paperback
Number of Pages: 224
Vendor: Wingspread
Availability: In Stock
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Publisher's Description
Tozer on Worship and Entertainment are excerpts from the writings and sermons of A.W. Tozer. A.W. Tozer continually points out that we are saved to worship God. All that Christ has done for us in the past and all that He is doing now leads to this one end. A.W. Tozer had strong convictions about the subject of worship as well as its corruption by what he referred to as the Great God of Entertainment."
Also included are Tozer's controversial essay, "The Menace of the Religious Movie," written in the mid-1950s. You might not agree with Tozer but as always he "draws a line in the sand" and causes the reader to think critically about a subject that even today many Christians struggle with in the daily societal norms and what is acceptable and unacceptable in our daily Christian walk.
Author Bio
Product Reviews
Rebecca LawsonKentuckyAge: 45-54Gender: female5 Stars Out Of 5Want the Lord to search your heart? Read this.October 2, 2012Rebecca LawsonKentuckyAge: 45-54Gender: femaleQuality: 5Value: 5Meets Expectations: 5Bro. Tozer may step on a few toes, but he surely doesn't water-down the message. If you can take it, read it. If you can't take it, you'd better be sure to read it. It
GerhardThoen5 Stars Out Of 5July 6, 2010GerhardThoenTozer is always excellent. He forsaw what we have today in the modern "church", just a social club as in Laodicia. Fun and games, 7-11 verses, pomposity from the pulpits. He accuratly describes it all.
Michael Brown5 Stars Out Of 5February 13, 2010Michael BrownThis book was a really good read. There are so many people who look to be entertained when going to church instead of looking forward to learning about our Lord Jesus Christ. The book was very interesting and I am sure one of few that stresses the importance of spirit-led and spirit-filled worship.
Lyn Tenney5 Stars Out Of 5May 18, 2009Lyn TenneyStill relevant inspiration from a departed saint. I wish every evangelical pastor would read and take heed!
RJ5 Stars Out Of 5January 26, 2009RJHallowed--Godly worship to a most Holy God, or hype--human directed deceit? The wisdom of Tozer will cause you to revisit the scriptures and examine your own worship. Excellent, thought provoking read.
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Brother Innovis V3 Embroidery Machine
The Brother Innov-Is V3 Embroidery Machine is a machine purely dedicated to embroidery. It has a huge 30cm x 18cm embroidery area and an incredible range of 227 built in embroidery designs. Customise your projects with 17 different styles of lettering. The V3 embroidery machine has incorporated, superior features and a large embroidery area and 17 different styles of lettering making it easy to add beautiful designs and lettering to your creations quickly and simply.
- 227 included embroidery designs with 11 fonts
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Break your balance payment in 6 instalments of £211.50 each
Pros: This item is very easy to use, the inbuilt designs are superb. You can be up and running very quickly. You can make small changes on the item itself. Stitches out beautifully. Its easy to transfer your own designs from either your computer or a USB stick, and you can save a limited amount to the item itself. GUR service is excellent. Cons: Its very bulky, difficult to move, if you are short of space. You can´t add stippling on the item, or move the inbuilt designs off the item to be edited. I got the Design 10 with this, as it was on special offer, not sure that was worth the extra cash, more for a pro than a novice.
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This item is amazing! I purchased this item with the PE Design Plus as I wanted to make my own designs, cannot fault. The touchscreen is easy to use once I had a play with it, and will be recommending to all my friends and family!

subset: commoncrawl


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A week ago I had the fortunate experience of being asked aboard the Ultimate Tailgate Machine at the Giants/Jets preseason game a week ago. Wow is all I can say! This bus attracted the fans, there were diehard sports fanatics, kids, and women gathered all around. The excitment was electrifying and my wife loved it. If that is all that is need to make my wife love football I am buying a bus. This bus had it all. Flatscreens with the games on, computers, tone of food, and tons of souvenirs. How do I get on it again.
Thanks for the experience. I can't wait to win a trip on it.


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Press release from PR Newswire
JH Partners To Sell CHEFS Catalog To Target
Thursday, March 14, 2013
JH Partners To Sell CHEFS Catalog To Target13:03 EDT Thursday, March 14, 2013SAN FRANCISCO, March 14, 2013 /PRNewswire/ -- JH Partners, LLC, a private equity firm specializing in investing growth capital in consumer-focused companies, today announced it has agreed to sell its portfolio company CHEFS Catalog to Target Corp. (NYSE: TGT). Financial terms of the transaction, which is expected to close within 30 days, were not disclosed.CHEFS Catalog is a leading direct-to-consumer specialty retailer of top-rated cookware, bake ware, cutlery, kitchen tools and cooking utensils aimed at inspiring home chefs to create delicious and new recipes. JH Partners acquired Colorado Springs, Colorado-based CHEFS Catalog from The Neiman Marcus Group, Inc. in 2004. Upon completion of the transaction, Target will combine CHEFS Catalog with the acquired assets of Cooking.com to create a new, wholly-owned subsidiary of Target aimed at expanding the company's presence in the growing cooking and kitchenware market. Both brands will continue to operate under their current names."We're delighted with the outcome of our work with CHEFS Catalog's management team, led by Tim Littleton," said Michael John, partner at JH Partners. "CHEFS and the JH Partners teams have worked together to transform Chefs from a single channel catalog company into a true multichannel retailer of great cookware with exceptional revenue and margin growth driven by our online business."Janney Montgomery Scott and Perkins Coie advised JH Partners on the sale of CHEFS Catalog.About CHEFS Catalog CHEFS Catalog is a leading direct-to-consumer specialty retailer of top rated cookware, bake ware, cutlery, kitchen tools and cooking utensils aimed at inspiring home chefs to create delicious and new recipes. Founded in 1979 and based in Colorado Springs, Colorado, CHEFS operates www.chefscatalog.com, and sells leading brands, including All-Clad®, Cuisinart®, Le Creuset®, KitchenAid®, Scanpan®, Wusthof® and more. About JH Partners, LLC Based in San Francisco, JH Partners, LLC, specializes in investing capital in growth-oriented, middle-market consumer products and services companies. JH Partners, LLC distinguishes itself among private equity firms with its decades of relevant operating experience among its professional investment team and the deep understanding of consumer markets that comes with the firm's narrow investment focus. Among the firm's 24 current and past investments are such well-known brands as Bare Escentuals, J.McLaughlin, Frette, Alex and Ani, Design Within Reach, Jurlique, and Peet's Coffee & Tea. JH Partners manages approximately $1 billion in private equity commitments. Additional information on JH Partners, LLC may be found at www.jhpartners.com.Contacts: Todd FogartyKekst and email@example.com TaufieldKekst and email@example.com 212-521-4815 SOURCE JH Partners, LLC


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Construction Auditing www.theiia.org Welcome and Introductions Welcome to the Construction Auditor Seminar Introductions www.theiia.org Objectives of the Seminar Seminar will focus on the ―cradle to grave‖ approach to audit construction projects and related activities. Focus will be on the entire life cycle of a construction project. We will review Why, When and How to audit a construction project. Seminar will cover 13 Units. www.theiia.org Construction Auditing Unit One "Why Audit Construction Contracts" www.theiia.org Overview • Capital construction projects can create significant exposure for organizations that are unaware of the risks associated with excessive cost, project delay and quality issues. We will review the principal reasons for auditing construction projects and the benefits that can be derived which will serve as the platform for the learning objectives of the course. www.theiia.org Reasons for Auditing Construction Contracts • Projects are costly, many opportunities for overcharges • Recommend controls • Enhance cost/schedule performance and reduce scope creep • Protect employees • Reinforce project governance • Assist in mitigating risk • Assess impact to operating budget www.theiia.org Risks and Controls • Financial Risk • Construction Risk • Compliance and Safety www.theiia.org Why Audit Construction Projects • Top management is concerned and exposed • Projects are costly and subject to overcharges • Identify opportunities for cost savings and/or cost recovery • Provide independent verification of payments • Delays can result in lost market opportunity and revenue www.theiia.org Why Audit Construction Projects (cont 2) • Important assessment of the effectiveness of internal control • Recommend controls to prevent potential problems • Reinforce integrity of contractors • Helps keep project on track • Protects employees www.theiia.org Why Audit Construction Projects (cont 2) • Reduces reputational risk • Minimize disputes and litigation with contractor • Assess impact to operating budget • Valuable tool for lessons learned www.theiia.org Construction Auditing Unit Two "Key Stakeholders" www.theiia.org Overview • There are a number of key stakeholders involved in construction projects. Each has a specific role and responsibility related to construction activities and/or the governance and oversight process. An integral part of the audit process is to assess whether each stakeholder has met their responsibility and mitigated the risk that is inherent in construction projects. www.theiia.org Key Stakeholders The Internal Project Management Team: • Owner – Responsible for the Scope, Cost, Quality, and Safety of the Project • Construction Management/Engineering – Design, Scheduling, Construction Monitoring • Budget – Financing and Budget Control • Procurement – Bid and Selection Process and Contract Administration www.theiia.org Key Stakeholders • Legal – Contract Terms and Conditions • Controller/Accounts Payable – Pays approved invoices • Risk Management – Insurance, Bonding & Safety • Internal Audit – Monitoring and Oversight www.theiia.org Key Stakeholders (cont) External Project Team (depends on delivery method): • Construction Manager – Agent of the Owner • Architect/Engineers – Designs Project • General Contractor – Prime Builder • Sub-contractors - Specialist • Suppliers – Material & Equipment www.theiia.org Construction Auditing Unit Three "The Construction Life Cycle" www.theiia.org Overview • There are four (4) major stages in the life cycle of a construction process. This module will discuss the components of each phase and touch on the possible risks in each phase. www.theiia.org The Construction Life Cycle • There are four major stages : – Planning /Program & Design – Bid/Procurement – Construction – Close-Out www.theiia.org 1. Planning and Design Phase • Planning and Feasibility Study • Design • Contract Document Development www.theiia.org Risks • Inadequate Scope • Incomplete data • Poor estimating • Lack of details in building model • Over design www.theiia.org Controls • Project manager should review and approve design documents to confirm consistency with project objectives • Evaluate bid packages to confirm materials are consistent and complete • Have an independent constructability review undertaken www.theiia.org 2. Bid and Procurement Phase • Construction Bidding • Bid Solicitation www.theiia.org Risks • Lack of competition • Incomplete bid documents • Timing • Fraud www.theiia.org Controls • Review process used or followed to solicit, receive and review bids • Review contractor pre-qualification process • Review contract award process www.theiia.org 3. Construction Phase • Divided into two stages: – Project mobilization – Construction www.theiia.org Risks • Delays • Cost overruns and numerous change orders • Quality issues • Financial exposure due to unsafe work conditions • Regulatory, financial and reputational exposure due to adverse environmental impacts www.theiia.org Controls • Cost accounting and project tracking system • Robust change order review and approval process • Monitoring of quality and quantity of work • Safety audits • Processes and procedures to monitor, record and account for environmental compliance www.theiia.org 4. Project Close-out Phase • Also divided into two stages: – Completion of work that must be done at work site • Substantial completion, final punch list, cleanup, testing, start up of mechanical and electrical systems, etc – Providing all required documents • As built drawings, manuals, warranties, certification of completion, etc www.theiia.org Risks • Claims made by the contractor for additional cost or work not included in the contract and/or by change order • Liquidated damages—claims made by the owner against the contractor for the failure to complete the project by the established date • Adequacy of the final testing of the mechanical and electrical systems www.theiia.org Risks (cont) • Resolution of items included on the punch list • Payment to subcontractors and suppliers www.theiia.org Controls • Closeout audit of billings and payments • Audit of claims and assessment of liquidated damages • Confirmation of the receipt of final deliverables • Verification of acceptance testing and warranties www.theiia.org Construction Auditing Unit Four "Types of Construction Contracts and Construction Project Delivery Methodologies" www.theiia.org Overview • There are several different types of contracts and delivery methods that can be used in construction projects/activities. We will discuss the risks and benefits of each type. This will serve as the basis for the following modules on deciding what types of projects to audit. www.theiia.org Types of Construction Contracts • Fixed Price or Lump Sum • Unit Priced • Guaranteed Maximum Price • Cost Plus/Cost Reimbursable/ CPFF • Time and Materials www.theiia.org Type of Contract and Associated Risk Fixed Price/ Lump Sum • Contractor assumes all Risk • May attempt to minimize risk if actual cost exceeds bid price • Poor Quality or Inferior Materials www.theiia.org Types of Contract and Associated Risk Cost Plus/Cost Reimbursable Contract • Owner Assumes Risk • Contractor has little incentive to control cost • Contract should have a GMP www.theiia.org Delivery Methods (1) • Design-Bid-Build Owner Architect General Contractor Sub-contractors www.theiia.org Three Sequential Phases • Design Phase – Owner hires team of architects and engineers to build plans and specs used to solicit bids • Bid Phase – ―open process‖-any qualified bidder – ―select process‖-limited number of pre-selected bidders • Construction Phase – Winning contractor becomes General Contractor – General Contractor hires sub-contractors www.theiia.org Benefits to owner • Process well understood • Design Team impartial • Complete set of documents up front • Same set of documents to all • Ensures fairness to bidders • Assists in reasonable prices • Uses competition www.theiia.org Risks to owner • Failure of design team to be current with construction cost • Potential cost increases • Lowest bidder may be undesirable • GC's bidding may include low bidder • No up front input from GC • Potential adversarial relationship between designer and builder • Final costs unknown until bids are finalized www.theiia.org Delivery Methods (2) • Design-Build Owner General Contractor/Joint Venture Architect Sub-contractors Suppliers www.theiia.org Characteristics • Design and construction by single entity • Used to minimize project risk to owner • Reduced delivery schedule www.theiia.org Benefits to owner • Saves time • Early agreement on cost and schedule control • Less ―finger pointing‖ • Reduces change order liability to owner www.theiia.org Risks to owner • Fast track eliminates integrated design • Must have right team • Potential loss of control of project • Decisions by builder may lead to dissatisfaction and adversarial relationship www.theiia.org Delivery Methods (3) • Construction Management Owner Construction Manager Architect Prime/Multiple prime contractors Trade contractors www.theiia.org Characteristics Owner hires, under two separate contracts, – Architect to design the project – Construction Professional-‖Construction Manager‖ (CM) who works with design team to ensure design can be built for reasonable cost, and that contractor can understand drawings and specs www.theiia.org Construction Manager • Generally does not perform construction work • Is an agent of the owner • May be engaged in lieu or in addition to general contractor • Engaged as either: – (a)―Agency Construction Manager‖ – (b)―Construction Manager at Risk‖ www.theiia.org (a) Agency Construction Manager • CM acts as an agent or consultant to the owner- fiduciary capacity • CM has no legal responsibility for actual construction performance • Has no prime or sub-contractors • Manages general contractor or multi-trade contractors • Offers advice without potential conflicts of interest www.theiia.org (b) Construction Manager At-Risk • Acts as a General Contractor • Assumes responsibility and liability for construction work • Responsible for means, methods, and sequence of construction • Has ultimate authority over the trade contractors www.theiia.org Construction Auditing Unit Five "Audit Planning" www.theiia.org Overview • We will review the process for selecting which construction project or construction activity to audit and why. www.theiia.org What Drives a Construction Project? • Schedule/Time • Cost • Quality www.theiia.org How Should Projects Be Selected For Audit • Size • High Profile/High Risk • Fast-Track Schedule • Complex Contract Terms • Type of Contract • Experience of Owner Representative • Experience of General Contractor www.theiia.org When Should Construction Projects be Audited? • Begin at the Planning and Design • Contracting Stage • During the Construction Period • Project Close-out www.theiia.org Goals and Objectives of Construction Audit • Safeguard owner's interest • Confirm you got what you paid for • Identify cost avoidance opportunities • Identify overcharges and/or undercharges • Ensure appropriate owner and contractor controls in place • Avoid litigation • Mitigate risk www.theiia.org Keys to Success • Appropriateness of project • Effective and thorough planning • Selection of delivery method • Robust contracts • Addressing project risk • Accessing project controls • Effective ongoing monitoring • Controlling cost • Qualified personnel www.theiia.org Things to Remember • All types of contracts can be audited • All construction projects could be audited to reinforce a level of comfort • Contracts should include a ―right to audit‖ clause • Audit should be of both the Prime and Subcontractors • Need for properly skilled auditors • Consider assigning auditors to the construction site www.theiia.org Construction Auditing Unit Eight "Construction Life Cycle-Construction Phase" www.theiia.org Overview • In this module we will review some of the risks and exposures (delays, change orders, claims, contractor billings, progress payments, quality issues, use of approved contractors, etc.) during this phase of the process and develop audit objectives and strategies www.theiia.org Audit Focus • Typically will include: – Contract review – Cost accounting and project scheduling – Verification of quantity and quality of materials – Subcontractor approval process – Change order process – Billing tests www.theiia.org Lump Sum or Fixed Price Contract • Remember characteristics: – Contractor is paid pre-agreed fixed amount irrespective of actual cost – Contractor assumes all the risk that project will be completed for less than fixed price-profit; if more, contract or loses money • Risk – Contractor tries to ―cut corners‖ by not adhering to all requirements of contract www.theiia.org Lump Sum or Fixed Price Contract (cont) • Audit considerations – Prepare cost control schedule – Review pricing schedule and reconcile summary of payments – Look for duplicate payments or overpayments due to change orders – Confirm contractor has appropriate and adequate insurance and bonding – Verify change order process has been followed and priced in accordance with the contract – Others www.theiia.org Cost Plus Fee Type Contracts • Remember Characteristics- – Guaranteed Maximum Price/Cost Reimbursable – Cost of project to owner consists of all direct costs-labor, materials, equipment- plus overhead and profit – All costs must be incurred/invoiced before payment www.theiia.org Overall Audit Strategy & Focus • Perform billing tests of contractor's progress billings • Tests will include: – Labor – Material – Overhead – Contractor fee – Field and Home Office charges – Subcontractor charges, – Etc www.theiia.org Overall Audit Strategy & Focus (cont) • Must be thoroughly familiar with contract terms and allowable vs unallowable expenses – Prepare cost control schedule – Review pricing schedule and reconcile summary of payments made to contractor – Prepare a breakdown of payments by major cost elements. Look for duplicate or overpayments www.theiia.org (1) Direct Labor • Audit Objective – ensure all costs related to direct labor are reimbursable, have occurred, and are billed as actual costs as defined in the contract. • Audit Procedures – Review contractor's payroll and certified payroll information to verify billed wages agree with wages paid – Review employee time sheets and reconcile to certified payroll to verify hours billed – Review union agreements to verify that proper rates were billed – Compare payroll information to ensure that the employees are not be charged by both the prime and subcontractor – Trace payments to canceled checks – Conduct a payroll distribution www.theiia.org (2) Labor Burden • Audit Objective – Same as Direct Labor • Audit Procedures – Review contractor's charges for payroll taxes, fringe benefits and insurance, FICA, Federal and State Unemployment taxes, Worker's Compensation – Confirm that accurate rates were used and that employee payroll limits were not exceeded – Review union agreements to determine the accuracy of charges for union benefits – Verify that employees being charged for benefits are eligible to receive benefits and that they were actually receiving the benefit. www.theiia.org Common Audit Adjustments • Incorrect hours charged to project • Unauthorized or excess employees charged to project • Unauthorized/unnecessary overtime • Workers Comp- contractor does not pay at rate charged • Inflated burden rates • Taxes continued to be charged after payroll limits are reached www.theiia.org (3) Material Purchases • Audit Objective – Same as Direct Labor but also verify materials purchased were not of a lesser quality and for quantities not specified in contract • Audit Procedures – Compare quantities installed with contract drawings and specifications, follow up on significant differences – Confirm competitive quotes used and reasonable purchase prices – Compare invoices from suppliers for compliance with contract prices and if any discounts were received – Reconcile total quantities purchased, with amounts delivered and installed – Check to see that the owner gets credited for returned or unused materials www.theiia.org Common Audit Adjustments • Materials billed but not used at site/used at another site • Materials of a lesser quality than required • Overstated quantities delivered to site • Failure to receive discounts • Failure to use competitive process to procure materials • Insufficient documentation to support amounts charged www.theiia.org (4) Equipment Rental • A variety of equipment required for projects. Equipment can be contractor owned, leased from a third party or job owned—purchased and charged to the job • Audit Objective – Same as Direct Labor but also, if equipment is job owned, verify that owner receives credit for all equipment purchased and charged to the job www.theiia.org (4) Equipment Rental (cont) – Contractor owned and third party rental usually billed on time used and rate per hour of use • Audit Procedures – Review contract for rates to be charged and basis for rate – Confirm that multiple quotes were received – Analyze and confirm rates charged are in agreement with contract – Review daily job reports and time sheets of machine operators to determine equipment usage – Contact vendor if different leasing options were available and that the most cost effective was in use – Determine if beneficial to have a lease purchase option www.theiia.org Common Audit Adjustments • Inappropriate rates charged • Excessive hours • Project billed for non-existent equipment • Equipment leased from related parties • Equipment billed while not being utilized • Failure to gain possession or get credit for job purchased equipment • Cost included in base rate also charged as a direct expense www.theiia.org (5) Other Costs • Travel Related Expenses, Overhead Expenses, Field Office Expenses, Sales Tax • Audit Objectives – Same as Direct Labor • Audit Procedures – Review travel expenses to ensure in line with contract – Review annual overhead rates – Review field office expenses – Sales tax www.theiia.org (6) Change Orders • Are variations or modifications to original contract for any number of reasons • Original contract should have specific language regarding documentation and authorization required, process to price or value • Owner decides if change is made to contract • All changes should be processed by Procurement to ensure contract is amended accordingly www.theiia.org (6) Change Orders (cont) • Audit Objective – Understand the need/justification for the modification – If change results in reduced scope, confirm owner received credit – If change requires additional work, ascertain work is not included in original contract www.theiia.org (6) Change Orders (cont 2) • Audit Considerations – Identification of cause of change order – Assessment of liability-design error or omission, contractor performance – Review internal estimate of cost of change – Review documentation or records of negotiations – Excessive Change Orders www.theiia.org (7) Other Audit Considerations • IA should review the process established to assure quality management and control including – Use of qualified sub-contractors – Inspection of purchased materials and equipment – Field verification of project work www.theiia.org Construction Auditing Unit Nine "Construction Life Cycle-Close out Process" www.theiia.org Overview • In this module we will review some of the risks and exposures (receipt of all deliverables prior to final acceptance, final review of contractor billings, payments to sub-contractors, etc.) during this phase of the process and develop audit objectives and strategies www.theiia.org Closeout Process • Consists of three components – Physical – Financial – Administrative www.theiia.org Physical Closeout • First step in closeout process • Owner or representative determines if requirements met • Includes – Testing and startup – Cleanup – Final punch lists – Final inspection www.theiia.org Financial Closeout • Encompasses all monetary matters • Results in final payment and release of retainage • Includes: – Closeout audit of contractor costs – Final review on contractor's billing – Confirmation sub-contractors paid – Resolution of claims – Satisfaction of liquidated damages www.theiia.org Administrative Closeout • Includes receipt of all required documents, warranties, and training – Certificate of Substantial Completion – Certificate for Payment – Certificate of Occupancy – As-Built Drawings – Operating and Maintenance Manuals – Warranties – Training www.theiia.org Audit Considerations • Final review of contractor's billings • Review contract and consider developing a check list to determine all deliverables have been received • Confirmation that sub-contractors have been paid • Confirm prime and sub-contractors have provided final release or waiver of lien • Confirm all certificates have been received, reviewed, and certified • Confirm that warranty provisions and training provided was consistent with requirements of contract • Verify that all required assets were transferred to owner www.theiia.org Construction Auditing Unit Ten "Issues Related to the Use of Sub- Contractors" www.theiia.org Overview • Quite often, construction projects require the use of multiple sub-contractors of all sizes and skills. This module will address the risks inherent with the use of sub-contractors( sub- contractor approval process, common terms and condition with prime contractor, etc.) and the audit strategies to employ www.theiia.org Sub-contractors • Remember: – Sub-contractors engaged to perform portion of work not undertaken by contractor – Used primarily for skills and/or equipment not resident with General Contractor (GC) – GC responsible for quality of sub-contractor work and any delays caused by them – Sub-contractors employed to meet DBE contract requirements www.theiia.org Risks • Poor sub-contractor performance • Related party transactions • Fictitious companies • General Contractor/Sub-contractor billing disputes • Non payment to subs by General Contractor www.theiia.org Controls • Sub-contractor approval process • Require pre-qualification or competitive bidding selection • Same contract terms and conditions as General Contractor • Right to audit clause www.theiia.org Audit Objectives • Ensure – Sub-contractors selected in accordance with contract terms – Sub-contractors are qualified to perform the work – Work performed met contract standards – Costs billed for sub-contractors were actually incurred and accurate – That subcontractor is not a subsidiary company or a related party www.theiia.org Audit Procedures • Assess compliance with subcontractor approval process • Independently verify existence of sub-contractors and quality of past performance • Reconcile payments to sub-contractors with cancelled checks to confirm actual payment • Confirm subs satisfy bond and insurance requirements • Conduct a cost audit of selected subcontractors • Review subcontractor change orders and verify basis for charges • Verify that owner was credited with subs discounts • confirm no outstanding billing disputes with GC www.theiia.org Disadvantaged Owned Business Enterprise (DBE) • Is a for profit, small business concern • 51% owned by socially and economically disadvantaged individual(s) or business • Management and daily operations controlled by people who own it www.theiia.org Audit Objective • Ascertain firms engaged to meet DBE/MBE/WBE participation goals have met all the required criteria to be certified as a DBE/MBE/WBE and have actually performed sub-contracting work www.theiia.org Construction Auditing Unit Eleven "Safety and Insurance Related Issues" www.theiia.org Overview • This module will focus on the risks and exposures related to a contractor's safety record, insurance coverage, and the potential financial and reputational impact on construction projects www.theiia.org Safety • Can have significant negative impact on project • Accidents happen but risk increases when safety is ignored • Contractors legally and contractually required to operate a safe workplace www.theiia.org Safety (cont) • Subcontractors should also be required to comply with safety aspects • Reminder: Past record of contractor and sub-contractors regarding safety should be a qualification for contract award www.theiia.org Risks • Increase job costs • Law suits • Higher insurance premiums • Project delays • Lost worker productivity • Property loss • Damages to facilities and equipment • Reputational damage www.theiia.org Controls • Incorporate safety in project design • Tone at the Top-workplace safety highest priority • Safety program, policy statements, training • Regular safety inspections and meetings • Utilization of posters and warning signs • Safety audits • Safety recordkeeping • Accident and hazardous reporting www.theiia.org Bonding • Owners often require GC to purchase guarantee or surety bond • Purpose-if GC fails to finish project, funds available to hire replacement contractor • GC's bonding capability based on financial statement and past performance www.theiia.org Risks • Contractor allowed to initiate construction prior to receipt of bonds • Contractor exceeds bonding capacity • Bonds provided by agent or broker rather than insurance company www.theiia.org Audit Focus • Verify all required bonds were in place prior to initiation of construction • Ascertain that bonds were issued by an approved surety bond/insurance company • Obtain copies of bonds as proof of existence • Confirm bonds remain in existence for term of project www.theiia.org Insurance • General condition of contract • Requires contractor to carry different types: – Could include: • Property insurance • Builder's risk (provides coverage on contract works due to a fire or storm) • Liability (protects contractor against liability by public, not employees) www.theiia.org Audit Focus • Verify all required insurance in place prior to initiation of construction • Ascertain insurance with an approved carrier • Obtain certificates of insurance • Confirm policy in force www.theiia.org Construction Auditing Unit Twelve "Other Audit Considerations" www.theiia.org Overview • In this unit we will discuss other areas for audit consideration depending on the size of the owner company, industry, etc., that may provide opportunities to enhance the governance process and construction oversight www.theiia.org (1) Environmental Compliance • Variety of laws and regulations • Many of the required permits are for environmental protection • Owners and contractors have ethical obligation • Issues subject to monitoring and control – Solid waste disposal – Products of demolition and renovation – Water drainage or discharge – Air and noise pollution www.theiia.org Risks • Contaminated materials are owned ―cradle to grave‖ • Fines and penalties • Delays-Stoppage of work • Law suits • Remediation • Reputation www.theiia.org Controls • Establish a program to monitor contractor compliance • Conduct inspections • Contract to specify action regarding removal and disposition of waste • Documentation to support disposition • Certification hazardous materials disposed in required sites www.theiia.org Wrap Up Summary of Key Learning Objectives • Why audit contracts? • What should be audited? • When should the audit take place? • Who should be doing the review(s)? • Where should it be conducted? • How should it be done? • Course Evaluation www.theiia.org Thank you for your participation! www.theiia.org
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Date: 1912 ca.
Description: Dr. A. Rudolph Silverston's vacu-aerial flying machine, as seen from the rear.
Date: 1897 after
Description: Men pushing and pulling two carts, one with a barrel, around a street corner.
Date: 1915-10-04
Description: Quarter-length portrait of Edward E. Browne, Waupaca lawyer.
Description: Formal portrait of Angie Vail (nee Siajn), taken by Harold Gauer in his Brady Street apartment. On the wall a small American flag is propped on the apartme...
Date: 1978-02-20
Description: Anotha Burt, a Falk employee, inspects a large walk gear. This particular gear was purchased by Page Engineering. Original Falk caption reads, "Large walk...
Description: A group of men carrying lunch boxes are walking away from a steam engine train, which is near another train and power lines.
Date: date unknown
Description: Line of young men are walking across athletic field. In the left corner stands a group of onlookers, some of which have markings on the back of their jacke...
Date: 1966-12-18
Description: A man models what was touted as the latest styles for men.
Date: 1910 ca.
Description: Milwaukee Suffragists holding small flags handing out literature on a downtown street corner.
Description: Quarter-length studio portrait of William George Bruce, Milwaukee editor and publisher.
Date: 1919-08
Description: View down long line of workers from the United States Postal Service demonstrating for an increase in salary to meet war-time cost of living increases.
Date: 1955-11-22
Description: Thomas Constable (left) and Walter Medenski (right), pose in front of canned food gathered by pupils at the Center Street school for the Salvation Army's T...
Description: Woman posing holding a camera near a table full of old cameras.
Date: 1953-12-01
Description: Group portrait of seven men posed in front of a curtain. C.L. (Neal) Harrington is in the back on the right. The man are attending a forestry conference.
Date: 1925 ca.
Description: Winter scene with Harold O. Hornburg of Hartland, Wisconsin, who stated that "he is standing on the front of the machine with his hands on his hips. His bu...
Date: 1956-09
Description: A crossing guard helps a young student to cross the street at a cross walk at Abert and Green Bay streets in Milwaukee. Two cars (one a Chevrolet), have en...
Description: Formal portrait of Alice Bedard, taken in Harold Gauer's Brady Street apartment.
Date: 1915-08-21
Description: Quarter-length portrait of M. E. Burke, Beaver Dam attorney.
Description: General Rufus King, seated in uniform.
Date: 1903
Description: Chicago, Milwaukee and St. Paul railroad locomotive #1100, a class I engine, built by the Baldwin Locomotive Works in 1873 and originally numbered #199. Th...
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Hotel Valencia – San Jose, California – VIP Treatment
The Hotel Valencia has large banners that stream down its façade. These banners are not just proclaiming this upscale hotel but also helping people know that exists. Located above retail and restaurant …
Batter Up! – San Francisco, California – Daily Photo
A great experience when you are visiting a city is to take in a local sporting event and one of the most fun places to take in a baseball game is AT&T …
Rowboats – Capitola, California – Daily Photo
I loved the look of these rowboats on the pier in Capitola, California.
Winchester Mystery House – San Jose, California
Sarah Winchester was the widow of the inventor of the Winchester rifle. She was a superstitious woman who is haunted by the fact that her husband's invention, while it made her rich, …
Desert Hues – Death Valley National Park – Daily Photo
There are not a lot of green things in Death Valley National Park but there are a surprising number of other colors in the sparse landscape. For more travel photos check out …
New Years Eve Sunset – South of Big Sur, CA – Daily Photo
New Years Eve sunset at Limekiln State Park, South of Big Sur, CA.
Devil's Postpile – Eastern Sierra, California – Daily Photo
Devil's Postpile National Monument in Central California. The formation known as columnar basalt, was formed by a lava flow more than 100,000 years ago. It is one of the National Park Service's …
Catching Wind – San Francisco, California – Daily Photo
The Emirates Team New Zealand catches wind during a match race, August 25, 2012, in San Francisco Bay For more travel photos check out Photo Friday.
A Sea of Sails – San Francisco, California – Daily Photo
Artemis Racing Sweden vs. Oracle Team USA, Match Race for America's Cup, August 25, 2012, San Francisco Bay For more travel photos check out Photo Friday.
Ghost Town Kitchen – Bodie, California – Daily Photo
We just published a list of the The World's Most Interesting Ghost Towns here on Amateur Traveler, but let me thrown my favorite in the mix. Bodie is an abandoned gold mining …


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Apparel Design doctoral candidate Monica Sklar's weblog, Worn Through, is mentioned in a new book by Nina Garcia (Project Runway, Elle, Marie Claire). The book is entitled The Style Strategy and features illustrations by Ruben Toledo. It goes on sale August 25, 2009.
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text: 000 FXUS63 KSGF 061114 AAA AFDSGF AREA FORECAST DISCUSSION...UPDATED NATIONAL WEATHER SERVICE SPRINGFIELD MO 614 AM CDT Mon Jul 6 2015 ...Updated Aviation Section... .SHORT TERM...(Today and Tonight) Issued at 242 AM CDT MON JUL 6 2015 Confidence is increasing that periods of heavy rain will occur across portions of the forecast area from tonight through at least Wednesday. A Flash Flood Watch has been issued for much of the region from this evening through Wednesday afternoon. Starting out this morning, convection from yesterday evening has dissipated, though a few additional showers/thunderstorms will be possible early this morning, especially across the eastern Ozarks in the vicinity of a low level baroclinic zone. Some increase in convective coverage is then expected later on today, especially during the afternoon hours, as the combination of a warm and humid low level airmass and numerous outflow boundaries combine to set off at least scattered thunderstorms. Many places will likely stay dry through the afternoon hours, but much like yesterday, locally heavy rain can be expected for those areas that DO see thunderstorms this afternoon. Temperatures today will vary based on thunderstorm coverage, but mid to upper 80s are expected for most. Flooding concerns will then increase substantially starting later this evening into the overnight hours. A slow moving frontal boundary, currently stretching from western Lake Superior into eastern Colorado, will move into the forecast area from the northwest tonight. Widespread thunderstorms are expected to be ongoing along the front as it moves into the region. Much of the severe weather threat should be confined to areas to our northwest (closer to KC), but we`ll need to watch for a few instances of gusty winds to 50 MPH with the stronger storms this evening. .LONG TERM...(Tuesday through Sunday) Issued at 242 AM CDT MON JUL 6 2015 The front will move south to around I-44 or so by Tuesday morning, and then make little movement Tuesday and Wednesday. This front will be interacting with a very tropical airmass, with PWAT values approaching 2 inches at times, which is well above normal even for this time of year. Waves of thunderstorms, including torrential rainfall, will move along the front through Wednesday night. Right now, it appears that heavy rain will be most widespread tonight and then again late Tuesday night, as a surface wave moves northeast along the front. Rainfall amounts are notoriously difficult to forecast, but right now, best indications are for anywhere from 2 to perhaps as much as 5 inches of rain across the Flash Flood Watch area, with the heaviest amounts over the far northwestern CWA. Locally higher amounts will be possible depending on the exact track of individual thunderstorms. Needless to say, this kind of QPF would probably be a problem regardless of antecedent conditions, but given already saturated soils and elevated stream levels, flooding is appearing increasingly likely. The front then looks to more or less wash out over the region Wednesday night into Thursday, with scattered thunderstorms continuing through the day Thursday. Upper ridging will then establish itself over the southern and southeastern U.S. by Friday, and while this will spell an increase in temperatures, it will at least mean a break from the rain for a bit. Temperatures by next weekend look to warm into at least the low 90s, and with dewpoints remaining in the upper 60s and low 70s, heat indices between 95 and 100 degrees will be likely over much of the area. && .AVIATION...(For the 12Z TAFS through 12Z Tuesday Morning) Issued at 614 AM CDT MON JUL 6 2015 Increasingly active weather pattern will develop across the region over the next 24 hours. High clouds this morning will gradually break up this morning, only to be replaced by a healthy cumulus field by early this afternoon. Scattered afternoon thunderstorms are possible, with the better risk at SGF/BBG. This activity will wane by this evening, with thunderstorms redeveloping/approaching from the northwest during the late evening and overnight hours tonight. At this point, have handled the afternoon scattered activity with a VCTS, with a predominate TSRA for the overnight activity. To this point, MVFR visibility has been included for the activity tonight, however there is a risk for MVFR ceilings overnight. This risk will be refined through the day. Low level wind shear this morning will give way to gusty southwest winds much of the day. Low level wind shear will redevelop over the area tonight. && .HYDROLOGY... Issued at 242 AM CDT MON JUL 6 2015 Heavy rainfall is looking increasingly likely across the region from this evening through Wednesday afternoon and evening. Current forecasts suggest anywhere from 2 to 5 inches (locally higher) of rain across much of the region, with the heaviest amounts falling north of the Ozark Plateau, including the Sac, Osage, Pomme de Terre and Marmaton basins. Somewhat lower, though still significant rainfall amounts are currently expected across the Niangua, Gasconade, and James River basins. In addition to significant rises on main stem rivers and area reservoirs, numerous low water crossings will likely flood as creeks and streams rise over the next few days. A Flash Flood Watch has been issued for much of the area from early this evening through Wednesday afternoon. Rainfall amounts and locations will be fine tuned over the next day or so, and at least slight changes are likely. Please remain alert for forecast updates. && .SGF WATCHES/WARNINGS/ADVISORIES... MO...FLASH FLOOD WATCH from this evening through Wednesday evening FOR MOZ055>058-066>071-077>083-088>096-101>103. KS...FLASH FLOOD WATCH from this evening through Wednesday evening FOR KSZ073-097-101. && $$ SHORT TERM...Boxell LONG TERM...Boxell AVIATION...Gagan HYDROLOGY...Boxell


text:
Crying Angel Tattoo
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What to do to fend off winter's snowy weather? What could be more soothing than shuttering oneself out of the cold and settling into a cozy New Year's Eve at home with a hearty ~ and heartwarming ~ steaming bowl of a Lobster Mac 'n Cheese, a new twist on an old favorite that was created by Langosta Lounge restaurant in Asbury Park. Fortunately for all of us, restaurant owner, Marilyn Schlossbach, is not coveting the recipe, but is open to sharing it with the universe.
Langosta Lounge's Luscious Lobster Mac 'n' Cheese
Two cups cooked and diced lobster (tails and claws make for the best mac and cheese)
3/4 cup fresh cut chives
1/2 cup sliced shallots
One pound elbow macaroni
1 cup cheddar cheese shredded
1 cup Monterey Jack cheese shredded
1 cup Swiss cheese cubed
1 cup Asiago cheese shredded
1 cup smoked mozzarella cheese cubed
3 cups heavy cream
Pinch of salt and freshly ground pepper
1/2 pound unsalted butter
Fresh bread crumbs
Parmesan cheese
Cook pasta al dente and let drain. Over a pot of boiling water, mix in a metal bowl all cheeses except Parmesan.and 1/2 cup of the heavy cream. Let melt, stirring often to avoid burning. Add more cream to loosen the cheese if mixture seems too stringy or lumpy. The texture should be velvety and a bit loose, like a cheese soup.
In a sauté pan, over medium heat, melt the butter and add chives, shallots, salt and pepper. Cook for three or four minutes or until shallots are tender. Add lobster to sauté pan, cook over medium heat for one to two minutes. Empty lobster butter mix and pasta into a big bowl and stir.
Slowly add cheese mixture so as not to make too cheesy. Continue to add cheese mixture to taste or at chef's discretion. Transfer to oven-safe casserole dish and top with Parmesan cheese and breadcrumbs. Bake in oven at 350 degrees for 12 minutes or until browned on top and warm in the middle.


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Construction and new home sales continue at Hollingsworth Park Verdae in Greenville.
- Filed Under
The number of existing homes sold across the nation rose in April, but sales were constrained by limited inventory and tight credit, according to the National Association of Realtors.
The NAR said Wednesday that completed transactions on pre-owned single-family homes, townhomes, condominiums and co-ops increased 0.6 percent last month to a seasonally adjusted annual rate of 4.97 million, up from 4.94 million in March.
Statewide, sales were up 22.3 percent from a year ago and 17.5 percent year-to-date. The Greenville metro area had a 35 percent spike in units sold last month, while ...


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You know you're supposed to drink six to eight daily glasses of H2O for overall health, and new research published in the journal Obesity found that upping water intake boosted weight loss in premenopausal women who were dieting. But you've also probably heard reports of tap water containing some not-so-healthy stuff: A widely reported Associated Press investigation that was announced last year detected pharmaceuticals -- everything from antibiotics to mood stabilizers -- in the water supplies of at least 41 million Americans, and an analysis of tap-water data from 19 cities by the Natural Resources Defense Council found elevated levels of lead, arsenic, and hazardous chemicals. However, bottled water is not the solution: It's less strictly regulated than tap water -- last year, chemical contaminants were found in 10 popular brands, according to an analysis by the Environmental Working Group -- and home delivery of bottled water for two adults can cost almost $400 a year. The secret to safe hydration: Use a relatively cheap activated carbon filter for your tap water -- think brands such as Pur and Brita. "They'll filter out microbes, heavy metals like lead, and possibly even some pharmaceuticals," says Gina Soloman, MD, a senior scientist for the NRDC. "As long as your water comes from a municipal water supply, that's usually all you need."
The countertop pitcher and faucet attachment work the same way, and each costs around $50, including a year's worth of replacement filters. If your water comes from a well and has been found to contain contaminants such as pesticide residues or gasoline by-products, you may want to spend a little more: Zero Water, a newcomer to the pitcher-filter category, uses a more advanced high-tech filtration system and costs about $140 a year.
Relieve Foot Pain
BUY: Orthotic shoe inserts
INSTEAD OF: Custom arch supports
People suffering from the excruciating heel pain of plantar fasciitis will often shell out $200 or more for these specialized supports, but cheap drugstore versions are usually just as or even more effective. There's hard research to back this up: An investigation by the American Orthopaedic Foot and Ankle Society determined that combining an OTC insert with some stretching exercises is the cornerstone of treating plantar fasciitis, says study author Glenn Pfeffer, MD. Bauerfeind Visco-Heel, a brand of inserts costing about $40 a pair, achieved the best results in the AOFAS study, but a runner-up brand called the Tuli Heel Cup, which also earned high marks, costs only $10. For ailments such as tendinitis and metatarsalgia (pain in the ball of your foot), OTC supports and pads also work just as well, adds Kenneth Jung, MD, foot and ankle specialist at Kerlan-Jobe Orthopaedic Clinic in Los Angeles.
More from Prevention:
20 Ways to Feed Your Family for $100 a Week
Save Money on Your Energy Bill
Ease Back Pain
BUY: Lumbar support pillow
INSTEAD OF: Ergonomic chair


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Home / Store / Journals / Electronic Articles / Nuclear Science and Engineering / Volume 148 / Number 3
Michael Martin Nieto
Nuclear Science and Engineering
Volume 148 / Number 3 / November 2004 / Pages 458-461
Format:electronic copy (download)
Open-source data exist, in widely scattered places, on photofission of the important nuclear isotopes 235U and 239Pu. These data are useful for studies aimed at detecting these materials at ports of entry. An introductory survey is given to access that data.
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Sustainable Earth is one of the five multi-disciplinary Peaks of Excellence that NTU plans to put a global stamp on, besides Future Healthcare, New Media, New Silk Road and Innovation Asia.
The ADM building is the brainchild of Dr Timothy Seow, Principal Architect at CPG Consultants. Completed in July 2006 at a cost of $38 million, it was officially opened in April 2009. Today, it is regarded as an icon of sophisticated design and architecture, and has been featured in various international design publications.
The four-storey building, with its eye-catching sloped 'grass roofs', was designed to blend in with NTU's garden campus setting. Beyond being an aesthetic feature that doubles as a scenic outdoor communal space, the green roofs keep the ambient temperature low and reduce heat in the daytime. In addition, the reflective pond in the central courtyard provides a cool visual respite for those gazing out of the classrooms, laboratories and offices that overlook it.
The eco-friendly building houses some of the most advanced media facilities, including a variety of digital laboratories and photography, film, animation and media studios. The School also boasts a comprehensive fine arts library, two art galleries and an auditorium that can seat up to 445 people.
This is not the first award for the ADM building. It was one of the four international entries that received the Honour Award in the 2007 DesignShare Awards Programme for Innovative Learning Environments. The building was cited for its simple yet unique design at the annual awards.
|Contact: Feisal Abdul Rahman
Nanyang Technological University


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use, the IOM report recommended that all visual advertisements for tobacco products be limited to black-and-white, text-only formats. It also recommended prohibiting all advertising by tobacco companies to minors, regardless of purpose, inasmuch as even ostensibly discouraging advertisements and information-gathering campaigns, such as surveys, may encourage tobacco use.
A recent study by Slater et al. (2007) found that advertising and price promotion contribute to the initiation of smoking (moving from one-time experimenters, or "puffers," to other, more established categories of smokers). The tobacco industry has also strategically targeted such populations as young men and women and racial and ethnic groups. It uses sophisticated advertising to appeal to the demographic and lifestyle characteristics of targeted audiences, such as social acceptance, athleticism, rewarded risk-taking, and masculinity or femininity (NCI, 2008). The committee notes that all of those characteristics are likely to appeal to a military audience that consists of young men and women being asked to undertake arduous duties and possibly risk their lives. Such conclusions have led the World Health Organization (WHO) Framework Convention on Tobacco Control (FCTC) to call on nations to "undertake a comprehensive ban on all tobacco advertising, promotion and sponsorship … in accordance with its constitution or constitutional principles," but the United States has yet to ratify the FCTC.2 Studies of comprehensive tobacco-advertising bans in several countries indicate that they have reduced consumption (Saffer and Chaloupka, 2000).
The tobacco industry has changed its approach to tobacco promotion in response to changing regulatory environments. After implementation of the ban on television advertising, the tobacco industry used outdoor advertising, magazines, point-of-sale advertising, and direct mail to appeal to consumers (IOM, 2007). Point-of-sale advertising is associated with encouraging youth to try smoking (CDC, 2007a). With prices increasing as a result of higher state and federal taxes, the tobacco industry now spends $10 billion a year to provide price-discount promotions to merchants (Pierce, 2007). Price promotions play an important role in tobacco consumption because they counteract the effect of increased cigarette prices.
The military services have enacted regulations that restrict or ban the advertising of tobacco products on military installations. VA does not have venues that advertise or sell tobacco products.
Current list of signatories can be viewed at: http://www.who.int/fctc/signatories_parties/en/index.html (accessed May 19, 2009).


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650 events, 370 acts, 200 speakers, 11 days, 9 stages.
HowTheLightGetsIn, the philosophy and music festival at Hay-on-Wye, has just finished its seventh outing - and it was bigger and better than ever before.
This year's festival featured over 650 events, a spectacular array of live performances, hilarious comedy nights, enlightening IAI Academy and School courses, gripping film screenings and a brand new festival site - complete with a captivating circus and vintage rides. Leading thinkers in every field mixed with cutting edge musicians to excite the imagination, renew the spirit and challenge the boundaries between Fantasy and Reality.
If you came to HowTheLightGetsIn and want to relive the experience, or if you missed out and want to know what all the fuss is about, we will be releasing videos of the events fortnightly on IAI TV. To stay in the loop, sign-up to our newsletter here and be the first to know our news.
Finally, a big thank you to the thousands of you who came - we can't wait to see you all again next year.


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Sukuk Success: Islamic Finance Is Spreading Globally and Product Structures Are Evolving Rapidly. Can the Industry Keep Its Unique Identity amid All This Change?
Watkins, Simon, Financial Management (UK)
The global Islamic finance industry has grown from about $10bn worth of invested assets in 1975 to $2.2trn today, according to the 1st Ethical Charitable Trust, an adviser on sharia compliance in the UK.
The tenets of Islamic finance generally forbid the payment of interest and investing in activities deemed speculative, uncertain or unjust (such as gambling, alcohol and the sale of certain foods). This has appeal beyond the Muslim world. Indeed, about 80 per cent of sharia-compliant investment products in Malaysia are held by non-Muslim investors. So will the rise of Islamic finance continue, particularly given the lack of trust in Western banking? And what changes can be expected in the global sharia investment mix?
By the end of 2010 5.5 per cent of the $2.2trn invested in Islamic instruments was held in dedicated Islamic funds, with 31.1 per cent in broader-based assets (mainly in sharia-compliant bank accounts and money-market vehicles). The rest was held in other Islamic instruments, particularly sharia-compliant bonds (sukuk), insurance packages (takaful) and equities products.
Where are the world's Islamic finance hot spots? "The main centres have stayed largely the same for the past three years: Malaysia continues to lead the way in sukuk and equities products, while Saudi Arabia does the same for bank deposits," says Sohaib Umar, a partner in Ernst & Young's Islamic financial services group in Bahrain. Dedicated multi-product Islamic funds are split largely among Malaysia, Saudi Arabia, Kuwait, Luxembourg, Bahrain, the Cayman Islands and Ireland.
Yet the focus of the Islamic finance industry - especially for bond and equity products - is set to change, says Sam Barden, chief executive of SBI Fund Management in Dubai. "Saudi Arabia, most notably, is likely to lose further market share to Bahrain, Dubai and non-Muslim investment hubs, particularly Luxembourg," he says, explaining that Saudi Arabia's lack of amenities for non-Islamic financiers will hold it back.
In a bid to boost its growing dedicated Islamic bond and equity funds business, the Central Bank of Bahrain has introduced a new regulatory framework for collective investments. This allows for a wider range of activities, including hedge funds, derivatives and alternative investment vehicles.
Another Bahraini innovation, in March 2010, was the first globally standardised documentation for privately negotiated tahawut (hedging) products. This followed the publication of a "tahawut master agreement" by Bahrain's International Islamic Financial Market and the New York-based International Swaps and Derivatives Association (ISDA). "This should bring the similar benefits of efficiency, certainty and liquidity to the Islamic finance markets - as did the development of the original ISDA Master Agreements in the 1980s," says Yousef Battiwala, an associate at London-based commercial law firm Allen & Overy.
Dubai has also been making itself more attractive to foreign users of sharia-compliant instruments. In 2006 the Dubai Financial Services Authority (DFSA) signed up to stringent standards for information-sharing and assistance between regulators set out by the International Organisation of Securities Commissions. The DFSA made 46 bilateral agreements with regulators of strategic importance to the Dubai International Financial Centre. Financial centres outside the Middle East are also targeting Islamic finance investors.
Luxembourg is the best placed to win business, according to Barden. "No laws or amendments are needed for sharia-compliant funds to set up there; they are not charged any taxes; and the whole process can take as little as six weeks for both collective investment schemes and specialised investment funds," he says. "This timeframe contrasts with an average of two months in Bahrain and Dubai - and three months in Saudi Arabia. …


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34 year old woman | Gainesville, FL, USA | Seeking men 30-40 within 50 miles
Spring Is Here! Let's go for a walk.
Well, I'm Down to earth and pretty simple really. I love to laugh and have a good time. I was born and raised in Baltimore, MD. For the last 3 years, I've been moving a lot due to work, but I like Florida. One month in and it's growing on me. I could get used to 70 degree weather in the winter time! I'm ready for the other part of my life to be fulfilled. I'm a loyal and devoted person and I want that in return. I'm looking forward to meeting someone, us getting to know one another, becoming friends and the rest will take it's course. When the weather is nice, I like to take walks and I love to travel. For me, the best of times are spent with the people you love. I value my family, friends and hard work. I believe anything worth having is worth taking a chance and the sacrifice. I'm looking for someone who is intelligent, funny, successful in life and his career, affectionate, thoughtful, considerate and loves his family and friends. Someone who makes me laugh, gets my corny jokes and my habit of randomly inserting my favorite movie quotes into conversation. Some of you will think this quote is cheesy, but I don't care...it's so beautiful! :) "So it's not gonna be easy. It's gonna be really hard. We're gonna have to work at this every day, but I want to do that because I want you. I want all of you, forever, you and me, every day…" – The Notebook I feel like I'm leaving a lot out about myself, but read my profile and if you like, send me an email.
Coffee and conversation , Cooking , Dining out , Movies/Videos , Museums and art , Music and concerts , Exploring new areas , Shopping/Antiques , Travel/Sightseeing , Volunteering , Watching sports
Auto racing / Motorcross, Bowling, Dancing, Football, Walking / Hiking
I exercise 1-2 times per week.
I like Dogs
I love my city so, walks around the inner harbor and local markets on a Saturday or nice spring/summer day. London is my favorite city until I visit another that changes my mind. Any new and great restaurant in the area, movie theaters and museums.
Baltimore Ravens ( I'm the girl who loves my team AND knows the game) Formula One racing. A book I can't put down. Cuddling. The Office, Big Bang Theory, Seinfeld, Vice and Curb Your Enthusiasm. Don't judge me by my TV selections. I AM WHO I AM!
A good night for me consist of a great movie and food (home or not). I also like to take trips out of town for fun. Fun for me is having a good time with family and friends. Listening to great music and being outdoors when the weather is nice.
Bill Maher's new book; New Rules. The Perks of being a Wallflower by Stephen Chbosky. Right now, I'm reading books on leadership.
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|What she is looking for
|5'3" (160cms)
|5'7" (170cms) to 8'0" (243cms)
|Body type:
|Slender, About average, Athletic and toned, A few extra pounds
|No preference
|Dark brown
|No preference
|No Way
|No Way
|Social Drinker
|Never, Social Drinker
|Executive / Management
|No preference
I'm a Director for an educational program. There is never a dull moment when dealing with teenagers. They are so frustrating yet so amazing. I love it!
|I'll tell you later
|No preference
|Never Married
|Never Married, Widow / Widower, Divorced
|Have kids:
|Yes, and they sometimes live at home, No, Yes, and they live away from home, Yes, and they live at home
|Wants kids:
|Definitely, Someday
|Black / African descent
|Black / African descent, Latino / Hispanic, White / Caucasian
Are you serious? I'm black! I can't believe my parents never told me!
|Christian / Other
|Christian / Catholic, Christian / LDS, Christian / Protestant, Spiritual but not religious, Christian / Other
I believe in God and my match must as well. He's awesome...give him a try!
|No preference
|Bachelors degree
|Associates degree, Bachelors degree, Graduate degree, PhD / Post Doctoral


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Hardcore Droid's List of the 15 Best Android RPGs of 2014 Features Tales of Illyria!
Tales of Illyria Episode 1 is made it to spot number seven in Hardcore Droid's 15 best Android RPGs of 2014. We guess that means it's pretty freakin' awesome?
Do you agree with the placement? Do you think it belongs higher in the list or lower? Where would you rank Episode Two, if at all?
The team is very proud of this accomplishment, and it's nice to see our hard work pay off. We're diligently working on Episode 3 so don't worry, more will come! In the meantime, head on over to Hardcore Droid to find out what other RPGs made it on the list.
Are there any new players out there to the world of Illyria? What do you think of the game?
The People of The Past: Part One
Hey there, world! I'm Mike Hanson, the guy throwing together a lot of the lore you'll experience when you play "Tales of Illyria". The great people I work with and I are responsible for providing gameplay that is not only engaging, but also cohesive. To that end, we study the heck out of source material to build what I call a "working world". I want to provide a play experience that you not only interact with, but that seems like it could really exist, but let's get on with it!
An important – and often ignored – part of making a good world is putting in the people and cultures that inhabit it. While the game is fantasy and has things like magic, I like to ground our lore in some amount of reality. Doing this serves two purposes:
1.) The world seems more real. When you see things you recognize, you connect with it immediately, and your mind draws natural conclusions. A guy in a robe wearing a deer skull? Probably a druid. Half -naked man in a fur waistcloth with an axe, why, that's a barbarian.
2.) With a frame of reference in reality and history, we're able to write a lot of lore very quickly because it's based on things that already exist. If we want to know how our barbarians behave, we look no further than the Ostrogoths or Visigoths. When a city is besieged, I can wiki what happened on Malta so many centuries ago. We don't have to make as many things up, and again, a foundation in reality afford us realism that the imagination simply can't match.
For Episode 3 (you'll have to wait on the title), I'm looking at a few groups from Antiquity to throw in the game and build our own nations off of. Without giving away too much, I'm looking at mid – to late – Roman barbarian groups and came across two in particular: the Gauls and the Franks. While very similar at face value, these cultures had totally different societies, structures, names, weapons and armor, and combat tactics.
The Gauls are the people who would eventually become the Celts. When you shut your eyes and think, they're the naked, screaming blue guys charging into battle against Caesar's legions. I've even used a very famous Gallic – Roman battle to play an important part in the early game. These are a people with round shields, spears, and shortswords. Berserkers in the clearest sense.
At a start contrast, the Franks (strangely, a Germanic tribe), are the fur – clad, mail – armored people you think about when you don't know what vikings look like. Their primary weapon is an axe called a "francisca", a tool so powerful they named themselves after it. The Franks were more organized, better equipped, and more calculating than their western cousins, and eventually drove them to Britannia, where Hadrian would fight them a century later.
With the history of the world as our backdrop, we're adding a dash of fantasy to an already – cool reality. We want to bring the best experience in a package that you could almost inhabit, and if you've read the codex, I've written the world of Illyria to be functional and real.
I've swiped two groups from the pages of the past, but we're always fishing for good ideas, and we always want to know what you think. Tell us about your favorite warriors in the comments, and let us know how we're doing. In the end, it's all for you.
Episode One Enhanced Edition (v 3.0) is Live, and Here's the Changelog
Hail beloved Illyrians! We labored long and hard and [finally] the latest version is now live on Google Play. If you own the game already you should see the update available soon. Want to know what's different?
Here, is the complete changelog:
- Requires downloading new media package – when Episode 2 launches you will be able to share content directories which allows you to have multiple versions installed all without using up precious storage space
- EP2 does not require a separate download in full – see above
- Updated trail graphics – oh they look so pretty!
- Updated background graphics
- Candy Man updated – hell to the yes
- Updated maps – ooo look at that wall!
- Combat improved – much needed, completely rebalanced and more fun!
- Pick plants on the trail – put that alchemy skill to good use!
- Furs now appear – characters now wear them in combat and on the trail during winter
- Enemies now have unique skills – combat will be more intense, and fun!
- Various improvements (we're being coy, there's loads more) – did we mention more fun?
- Last, but certainly not least at least a dozen more events – again, we're being coy as many existing events have undergone a complete overhaul
- More player choices – remember that overhaul we mentioned above?
Of course, there are a few surprises that you will find when playing the game! You won't be disappointed! Enjoy!
Going Beyond the Iron Wall – How Will the Sequel Be Different for Players?
Like anyone else you're probably wondering what's changed from Episode 1 to Episode 2. What new features have we added? What kind of events will you see? More importantly, what new flaws will crop up – it's a natural thing to wonder.
The single biggest element we've changed has to do with player choice. One thing in particular that many of our players found lacking upon release of the first episode was the option to have a more personal experience. For example, if you decided to keep your alignment evil you were at a disadvantage because a lot of the writing was done for saintly characters. That was partly because the writers were unfamiliar with the game at the time they put the content together. Part of that was also because we were nearsighted in our original approach.
Over time, Episode 1 was eventually updated and we phased a lot of that out to offer more freedom to the player. Unfortunately, it still left a little something to be desired. With Episode 2 – and the enhanced version of Episode 1 – we have made absolutely sure to include multiple scenarios which offer a unique experience for several different play styles. The main story in Beyond the Iron Wall for instance, has two different paths depending on a choice you make. I won't go into detail about it here, mostly because we want it to remain a surprise for our players. That being said, no matter what choices and decisions you make in the world of Illyria they will now influence your gameplay experience more than ever!
As for what new flaws will crop up, we have done a thorough job of play-testing this time around. No game is perfect, and we would never claim our game is but we've done everything we can to mitigate issues that may arise during your time with the game. This is a game crafted from the ground up with extreme care, and more importantly it's a labor of love from our entire team. We are all very passionate about what we do, and our ultimate goal is to provide a unique experience for our players. We hope you enjoy your time with it!
February 26 is approaching fast, and for the next couple of weeks we will be hosting loads of content about Beyond the Iron Wall here on the official website. Stay tuned for more.
We're just as excited as you are!
Beyond the Iron Wall Release Date – The Sequel Cometh!
Hail travelers! Bang your shields please! The sequel to Tales of Illyria, Beyond the Iron Wall will be launching Wednesday, February 26 on Google Play! To get everyone ready for the launch, we're releasing an enhanced version of Episode 1 with some new content and engine updates! The new version of Episode 1 will launch this Wednesday (February 19, 2014).
Don't worry, if you've already purchased Episode 1 you will be getting the new version for free! Just make sure you grab the update when it launches. This Friday (February 21, 2014) we will be hosting a sale for the first game which is going to run for two weeks! We're not going to announce the sale price just yet – we want it to be a surprise – just be on the lookout for the price drop. This will give everyone the chance to play Episode 1 before jumping into the next game in the series!
Thank you Illyrians for taking this journey with us, we never could have done it without you!
Heed the Call! Get Your Idea in Tales of Illyria: Beyond the Iron Wall!
Hail Illyrians! Have you ever thought while traveling the countryside on horseback that it would be nice to encounter something truly unique? We're talking about something of your own design? Well, now's your chance!
While our development team is putting the finishing touches on the game, our writers have nothing better to do but twiddle their thumbs (actually, that's not true we work them very hard).
Anyway, head on over to our Facebook page and share your idea for an event! We'll pick the best one and hand it over to our writers to flesh out and turn into a full-scale encounter. That's right, they will take your idea and transform it into something you (and everyone else) can experience. We'll also feature your name in the game credits appropriately for contributing!
The event will be open until Monday 12/16/2013 at 6PM EST! Take some time to draw up your ideas and then share them on the appropriate Facebook post.
Good luck everyone! Once again, thank you for being loyal fans!
Tales of Illyria: Behind the Iron Wall Development Update
We've announced via social networks over the last couple of weeks that the sequel to Tales of Illyria is coming soon, but that's the extent of the information we've given. It's high time we shared more about the development status with the community, wouldn't you agree?
The writers have completed the game, and they've also produced a huge selection of side events! The development will now involve playtesting and fine tuning on our end. Of course, there's still some more art that needs to be added, and there are some minor tweaks that need to be made to the mechanics and engine. All in all, we are right on track for a late January or early February release date.
Don't worry episode one fans, we'll be adding some new events to the first game too for those of you who aren't ready to pick up the sequel just yet. Stay tuned for even more information.
Feel free to ask questions here or through social media if you have them!
Tales of Illyria Now Includes [Native] Multi-Language Support
The latest update to Tales of Illyria introduced native language packs for the game. The translations are not spot on, which means it's possible there are be context issues, but the good news is that now you can enjoy the finely crafted events and story in your language of choice.
Support for the following languages has been implemented:
- English
- Spanish
- Italian
- French
- Swedish
- Russian
- German
- Polish
- Korean
- Japanese
- Chinese Traditional
- Chinese Simplified
Any languages not included in the list will require a Google API Key to use properly. Unfortunately, it costs money every time someone uses a translation through the service. In the past we did use Google Translate to offer mult-language support, but it was quite costly especially for an indie developer like us. Even those who pirated copies of the game were able to access the language packs at our expense. That's just one reason why we removed the Translate service support and moved to native language packs.
If anyone out there would like to help by improving the translations, we can certainly offer the necessary resources. Just shoot us an email, send us a DM through social media or leave a comment here!
Thank you very much for your continued support of the game, it means a lot to the team!
An Informal Introduction to Vasena
Unfortunately, we can't reveal everything about the upcoming sequel. However, we can clue you in to a few facts so naturally we've decided to do just that!
The sequel to Tales of Illyria is going to take you over the wall, into the northern land of Vasena. There's a lot of difference between the two neighboring realms: Illyria and Vasena. Without delving too far into the particulars, the beasts, lore and inhabitants are all remarkably different. On your journey, you'll encounter the mighty djinn, dangerous sandworms, arcane undead, and much much more. Vasena is a world of magic and mystery, so expect the unexpected.
The story will take you all over Vasena, and maybe even into Illyria. What makes the sequel so much more epic is that it will largely be influenced by the decisions you make during your playthrough (the same holds true for the first game in the series but not on the same grand scale as the sequel).
Our skilled team of writers is doing everything they can to craft the best possible experience, no matter how you decide to play the game. We do understand that one of the weaknesses of the first game, was that it offered a lot of options and opportunities, but we didn't flesh out some of those alternate paths. This time around, we think you'll be pleasantly surprised.
Do you have any questions about the sequel? Feel free to leave your responses below!
Which In-Game Event is Your Favorite and Why?
Tales of Illyria is jam-packed with so many unique encounters, that during your play sessions you had to have experienced at least one or two events that stuck with you. In the interest of reveling in the massive amount of content that the game offers, please share with the team and community your favorite events!
Which events do you remember most? Why were they so special, and why do you like them? The team would love to hear your thoughts, especially since we're currently working on the sequel. Who knows, maybe your opinion will even encourage us to deliver more events like it!
Were there any events you didn't like? Which ones were the most difficult? Did you experience any that were a lot of fun?
Feel free to drop a line here or on one of our social profiles!


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Toure', Progressivism And The Attitude That Endangers A Republic
TOURE NEBLETT: Let's just look at members who are supporting this Landrieu bill, right. Mary Landrieu from a red state. Senator Kay Hagan from a red state. Joe Manchin from a red state. Senator Pryor from a red state. Senator Mark Begich from a red state. Do you notice anything? We see red state Democrats who are dealing with the challenge of living and governing in a gerrymandered world where sometimes they have to deal with what the folks on the right – very low support from the Republican side for this – what the folks on the right want.
I've hated gerrymandering for years and wished someone would write an algorithm to draw Congressional Districts that would just about make it impossible. Perhaps I should feel vindicated that a cracker-jack pundit on MSNBC is seeing things my way. Here's Toure Neblett getting religion on gerrymandering. It's just that there are two problems. One, you can't gerrymander a Senate District. The 2nd, more serious problem is his attitude.Read More »


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How to Make the Perfect Italian Meatball
A recipe to make the perfect Italian meatball.
Every Italian family has their own traditions and customs regarding the way the family works, and the food that the family consumes. In my family, Sunday dinner is a big deal. The women cook, the men pour the wine, and we all eat. From the time that I was a little girl to last weekend when I was home for a visit, on Sunday mornings my house is filled with the eye-opening aroma of super hot olive oil in a frying pan full of my family's meatballs. Meatballs are a staple in classic Italian cooking, however everyone has their own way of preparing these bite sized delights to accompany their "gravy" or "sauce," (the title depending on where your family originates from). My family uses a mixture of pork,veal and beef, although veal. We also use "stale" or dried Italian bread, instead of breadcrumbs, to give the meatballs texture. When using the stale bread, you must soak the bread in water to remove the crust and squeeze it out thoroughly before adding it to the other ingredients. The chopped meat and bread are combined with cheese, parsley, eggs, garlic, salt and pepper in a large bowl where they are then rolled by hand into golf sized balls of heaven for your taste buds.
- 1 lb chopped meat of mixed pork beef and veal (or soy based substitute for beef)
- 1 clove garlic finely chopped
- 2 eggs
- fresh parsley
- about ½ cup pecorino romano cheese
- pinch of salt and pepper
- about ¾ cup dried Italian bread
- Soak the bread in water and remove all the crust. Ring it out very well.
- Combine all the ingredients in a large mixing bowl and roll the contents into balls, then place them in hot olive oil and fry until brown.
- Before rolling all the meatballs, roll one and fry it in order to make sure that you have the right proportions of ingredients so that any changes in taste or texture can be corrected before rolling the whole batch.