text:
Brain J. Dunn, CEO Richfield, Minnesota U.S Latest fiscal year: 2010 Best Buy is an American retailer that sells a wide variety of electronic
- Hilary Henderson
- 4 years ago
- Views:
2 Current Shareholders in Best Buy should hold their stock until price increases, and new investors should not invest if looking for fast money, Best Buy s stock may not more until more economic growth occurs. Market prices are stable but barely move, and Best Buy owes lots of inventory on account, and faces fierce competition. Main Annual Report
3 Brain J. Dunn, CEO Richfield, Minnesota U.S Latest fiscal year: 2010 Best Buy is an American retailer that sells a wide variety of electronic devices, and media. Main geographic area of Activity is in the United States.
4 Company Auditor is Deloitte & Touche Best Buy operations seem smooth, definitely shows an American consumer, however things are not perfect. Although they re the country s largest consumer electronics retailer, they missed their expected revenue, by 0.4 billion. Compared to similar stores, Best Buy seems to be doing well as they wrap up their 2010 fiscal year.
5 Company s stock Price: $33.60 Annual Trading Range: High: 46.00, Low: Dividend Per Share: 0.58 Date: Information as of 02/11/2011 Personally I would advise a share holder to hold their stock until price goes above $38 and then sell. Price fluctuates around $35 annually.
6 Best Buy is a successful electronic retailer that forward to a brighter future, with innovations, competitiveness, and social outreach. Short-term future plans: Scholarship Opportunities for College Students Reducing carbon emissions by purchasing green products. Offering a buyback program for products that become outdated quickly. Best Buy had revenue of 8.4 billion end of December 2010 The company encourages investors to buy stock, estimating a higher earning per share next fiscal year. Source 1 Source 2
7 Income Statement is more like the multistep format. In Millions Feb 2010 Feb 2009 March 2008 Gross Profit Income from operations Net Income
8 Fiscal Year Assets Liabilities Stockholder s E Liabil + SHE The biggest increase was in the Asset account. Upon first glance this may seem desirable, but considering the Liabilities increased as well it leaves me to conclude Best Buy has a lot of products on credit, increasing accounts payable. Stockholder s equity has increased slightly, it seems investors have increased confidence in investing with Best Buy.
9 For the past two years Best Buy s Cash flow from Operations has been greater than Net Income. The Company mainly grows through inventories, especially considering the slight decrease in Investing Activities. Best Buy has experienced a major increase in Liabilities from last fiscal year, which could mean a lot of Inventories are bought on account. Best Buy has spend a great amount of money on Capital Expenditures as well. Although Cash Flow from Operating Activities in 2010 is higher than the last two years, Overall cash has decreased.
10 Best Buy s revenue is totaled from world wide operations, however sales or notes payable made to other sellers are not included. Fiscal year ends February. Foreign Currency is balanced to the USD s value to keep the total revenue and net earnings normal. Best Buy conforms with a general revenue recognition standard. Note topics are not specified on Financial statement, however generally notes receivable for money owed on credit (including financing offers for customers), notes payable would be inventories bought with credit or to increase other assets.
11 Last two fiscal years: 2009/2008 (In Billions or %) Working Capital: -0.25/0.57 It seems the recession hit best buy hard last quarter. Current Ratio: 1% (.97)/1.1%(1.08) Best Buy s liabilities and accounts receivable increased in 2009 Receivable Turnover: (27.3)/(24.2) increase in inventory Average days sales uncollected: / (In thousands) Increase in accounts receivable or bad debts. Inventory turnover: 7.2/6.4 increase in inventory, increase in liabilities Average Inventories on Hand: / (In thousands) Best Buy must have predicted an increase in sales in 2009 to have increased inventories, but their net incomes most likely suffered that year.
12 Last two fiscal years: 2009/2008 (In Billions or %) Profit Margin: 23%/22% 2009 higher gross profit in 2009, but it barely makes much difference. Asset turnover: 5.8/5.2 increase in assets and liabilities Return on Assets: 1.3/ had less depreciation, and less cost. Return on Equity: 2.1/1.9 despite having more costs, in 2009 Best Buy s increase in Net income and equity gave it a larger return.
13 Last two fiscal years: 2009/2008 (In Billions or %) Debt to Equity Ratio: 2.1/1.8 These ratios state that the majority of the assets have financed by creditors. In 2009 best buys debt increase along with inventory, perhaps Best Buy falsely predicted economy growth in this fiscal year.
14 Last two fiscal years: 2009/2008 Price & earning per share: 1.4/13.6 Investor confidence decreased significantly from 2008 to 2009, this most likely resulted due to the fact that Best Buy s liabilities went up within just one year. Dividend Yield: 1.42% / 1.9% Wise investors that kept up with the Market Prices probably did not wish to buy shares in 2009 due to such a low return rate. Personally if I owned shares in Best Buy around this time I would hold.
Atthapol Charoenkietkrai ACG2021 Section 2
Atthapol Charoenkietkrai ACG2021 Section 2 Amazon has been in a good position for the last few years and still on a rise. The assets have increased, and the debt has decreased. The company has exponentiallyMore information
Ratio Analysis CBDC, NB. Presented by ACSBE. February, 2008. Copyright 2007 ACSBE. All Rights Reserved.
Ratio Analysis CBDC, NB February, 2008 Presented by ACSBE Financial Analysis What is Financial Analysis? What Can Financial Ratios Tell? 7 Categories of Financial Ratios Significance of Using Ratios IndustryMore information
APPLE INC. Gabriela Nunez Summer 2013 Annual Report: http://investor.apple.com/secfiling.cfm?filingid=1193125-12-444068
APPLE INC Gabriela Nunez Summer 2013 Annual Report: http://investor.apple.com/secfiling.cfm?filingid=1193125-12-444068 INTRODUCTION Name of chief executive officer Timothy D. Cook Location of home officeMore information
Financial Statement Analysis Paper
Financial Statement Analysis Paper Example 1: Dell Computer Dell Inc. Current Year Prior Year Income Statement 3 Years Ago $ Percent $ Percent $ Percent Revenue 61,494 100.0% 52,902 100.0% 61,101 100.0%More information
Income Measurement and Profitability Analysis
PROFITABILITY ANALYSIS The following financial statements for Spencer Company will be used to demonstrate the calculation of the various ratios in profitability analysis. Spencer Company Comparative BalanceMore information
ICAP GROUP S.A. FINANCIAL RATIOS EXPLANATION OCTOBER 2006 Table of Contents 1. INTRODUCTION... 3 2. FINANCIAL RATIOS FOR COMPANIES (INDUSTRY - COMMERCE - SERVICES) 4 2.1 Profitability Ratios...4 2.2 ViabilityMore information
Using Accounts to Interpret Performance
Using s to Interpret Performance ing information is used by stakeholders to judge the performance and efficiency of a business Different stakeholders will look for different things: STAKEHOLDER ShareholdersMore information
Consolidated Interim Earnings Report
Consolidated Interim Earnings Report For the Six Months Ended 30th September, 2003 23th Octorber, 2003 Hitachi Capital Corporation These financial statements were prepared for the interim earnings releaseMore information
MCDONALD S CORPORATION. Harmony Lynn Lazore ACG 2021-001
MCDONALD S CORPORATION Harmony Lynn Lazore ACG 2021-001 Executive Summary McDonald s Corporation spent 2006 expanding their number of restaurants world wide, disposing of Chipotle Mexican Grill, and convertingMore information
Ratio Analysis. A) Liquidity Ratio : - 1) Current ratio = Current asset Current Liability
A) Liquidity Ratio : - Ratio Analysis 1) Current ratio = Current asset Current Liability 2) Quick ratio or Acid Test ratio = Quick Asset Quick liability Quick Asset = Current Asset Stock Quick LiabilityMore information
Authored for ENMU Tutoring Services. By Jessica Huff
By Jessica Huff The standard accounting equation is Assets=Liabilities + Stockholders Equity. Depending on which item someone is looking at will determine what the normal balance is. The normal balanceMore information
The Basics of Accounting ACCT 201
The Basics of Accounting ACCT 201 Content Accounting definition Accounting equation Accounting elements Asset, Liabilities, & Equity Transactions Accounts Receivable vs Accounts Payable Retained EarningsMore information
TYPES OF FINANCIAL RATIOS In the previous articles we discussed how to invest in the stock market and unit trusts. When investing in the stock market an investor should have a clear understanding aboutMore information
Consolidated Financial Review for the First Quarter Ended June 30, 2004
Consolidated Financial Review for the First Quarter Ended August 9, 2004 Company Name: Head Office: Tokyo, Japan URL: Stock exchange listing: Tokyo Stock Exchange 1ST Section Code number: 6481 Representative:More information
GBA 521 Midterm Review Dr. Markelevich
GBA 521 Midterm Review Dr. Markelevich Multiple Choice (3 points for each question) Identify the letter of the choice that best completes the statement or answers the question. Wynn Corp. Wynn Corp. reportedMore information
Guide to Financial Statements Study Guide
Guide to Financial Statements Study Guide Overview (Topic 1) Three major financial statements: The Income Statement The Balance Sheet The Cash Flow Statement Objectives: Explain the underlying equationMore information
Financial Ratio Cheatsheet MyAccountingCourse.com PDF
Financial Ratio Cheatsheet MyAccountingCourse.com PDF Table of contents Liquidity Ratios Solvency Ratios Efficiency Ratios Profitability Ratios Market Prospect Ratios Coverage Ratios CPA Exam Ratios toMore information
Annual Report Netflix, Inc. Don Vu ACG2021.001
Annual Report Netflix, Inc. Don Vu ACG2021.001 Executive Summary Netflix, Inc. is a popular subscription service that provides streaming movies and TV shows over the Internet and delivers DVD rentals.More information
Appendix. Selected Financial Ratios Useful in Analytical Procedures
Selected Financial Ratios Useful in Analytical Procedures < Appendix D A number of financial ratios are used by auditors as analytical procedures. These ratios are broken down into four categories: short-termMore information
Chapter 17: Financial Statement Analysis
FIN 301 Class Notes Chapter 17: Financial Statement Analysis INTRODUCTION Financial ratio: is a relationship between different accounting items that tells something about the firm s activities. PurposeMore information
Financial Ratios and Quality Indicators
Financial Ratios and Quality Indicators From U.S. Small Business Administration Online Women's Business Center If you monitor the ratios on a regular basis you'll gain insight into how effectively youMore information
Financial Formulas. 5/2000 Chapter 3 Financial Formulas i
Financial Formulas 3 Financial Formulas i In this chapter 1 Formulas Used in Financial Calculations 1 Statements of Changes in Financial Position (Total $) 1 Cash Flow ($ millions) 1 Statements of ChangesMore information
SOUTHWEST AIRLINES CO. ANNUAL REPORT PROJECT MICHAEL HSUN BUS 210-00A. http://southwest.investorroom.com/download/2012+annual+report.
SOUTHWEST AIRLINES CO. ANNUAL REPORT PROJECT MICHAEL HSUN BUS 210-00A http://southwest.investorroom.com/download/2012+annual+report.pdf Introduction CEO: Gary C. Kelly Headquarters: Dallas, TX Ending dateMore information
Discussion Board Articles Ratio Analysis
Excellence in Financial Management Discussion Board Articles Ratio Analysis Written by: Matt H. Evans, CPA, CMA, CFM All articles can be viewed on the internet at www.exinfm.com/board Ratio Analysis CashMore information
Delta Air Lines, Inc. David Pruchno BUS 210-00A-Su13 - M/W 6-9
Delta Air Lines, Inc. David Pruchno BUS 210-00A-Su13 - M/W 6-9 http://www.delta.com/content/dam/delta-www/pdfs/about-financial/deltaairlines_10k_2012.pdf Introduction Richard H Anderson, CEO Former UnitedHealthMore information
Total shares at the end of ten years is 100*(1+5%) 10 =162.9.
FCS5510 Sample Homework Problems Unit04 CHAPTER 8 STOCK PROBLEMS 1. An investor buys 100 shares if a $40 stock that pays a annual cash dividend of $2 a share (a 5% dividend yield) and signs up for theMore information
9901_1. A. 74.19 days B. 151.21 days C. 138.46 days D. 121.07 days E. 84.76 days
1. A stakeholder is: 9901_1 Student: A. a creditor to whom a firm currently owes money. B. any person who has voting rights based on stock ownership of a corporation. C. any person or entity other thanMore information
SYLLABUS Compulsory part Basic ratio analysis 1. State the general functions of accounting ratios. 2. Calculate and interpret the following ratios: a. working capital/current ratio, quick/liquid/acid testMore information
COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) Page 137 NAME ANSWER KEY PROFESSOR S NAME SECTION SCORE ACC 255 FALL 2011 COVER SHEET FOR COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) INSTRUCTIONS: COMPLETE ALLMore information
FI3300 Corporation Finance
Learning Objectives FI3300 Corporation Finance Spring Semester 2010 Dr. Isabel Tkatch Assistant Professor of Finance Explain the objectives of financial statement analysis and its benefits for creditors,More information
2-8. Identify whether each of the following items increases or decreases cash flow:
Problems 2-8. Identify whether each of the following items increases or decreases cash flow: Increase in accounts receivable Increase in notes payable Depreciation expense Increase in investments DecreaseMore information
Trade Date The date of the previous trading day. Recent Price is the closing price taken from this day.
Definition of Terms Price & Volume Share Related Institutional Holding Ratios Definitions for items in the Price & Volume section Recent Price The closing price on the previous trading day. Trade DateMore information
CHAPTER 2 ACCOUNTING STATEMENTS, TAXES, AND CASH FLOW Answers to Concepts Review and Critical Thinking Questions 1. True. Every asset can be converted to cash at some price. However, when we are referringMore information
Section 3 Financial and stock market ratios
Section 3 Financial and stock market ratios Introduction 41 Ratio calculation 42 Financial status ratios 43 Stock market ratios 45 Debt: short-term or long-term? 47 Summary 48 Problems 49 INTRODUCTIONMore information
Brief Report on Closing of Accounts (connection) for the Term Ended March 31, 2007
MARUHAN Co., Ltd. Brief Report on Closing of (connection) for the Term Ended March 31, 2007 (Amounts less than 1 million yen omitted) 1.Business Results for the term ended on March, 2007 (From April 1,More information
The Coca-Cola Company (KO)
The Coca-Cola Company (KO) By Daniel Frank Section 00A http://assets.coca-colacompany.com/c4/28/d86e73434193975a768f3500ffae/2012-annual-reporton-form-10-k.pdf Introduction Chief Executive Officer: MuhtarMore information
Understanding A Firm s Financial Statements
CHAPTER OUTLINE Spotlight: J&S Construction Company (http://www.jsconstruction.com) 1 The Lemonade Kids Financial statement (accounting statements) reports of a firm s financial performance and resources,More information
Financial Transactions and Fraud Schemes
Financial Transactions and Fraud Schemes Accounting Concepts 2013 Association of Certified Fraud Examiners, Inc. Accounting Basics Assets = Liabilities + Owners Equity Accounting Basics By definition,More information
Often stock is split to lower the price per share so it is more accessible to investors. The stock split is not taxable.
Reading: Chapter 8 Chapter 8. Stock: Introduction 1. Rights of stockholders 2. Cash dividends 3. Stock dividends 4. The stock split 5. Stock repurchases and liquidations 6. Preferred stock 7. AnalysisMore information
JOHN WILEY & SONS, INC. UNAUDITED SUMMARY OF OPERATIONS FOR THE FIRST QUARTER ENDED JULY 31, 2011 AND 2010 (in thousands, except per share amounts)
UNAUDITED SUMMARY OF OPERATIONS FOR THE FIRST QUARTER ENDED JULY 31, 2011 AND 2010 (in thousands, except per share amounts) US GAAP First Quarter Ended Revenue $ 430,069 407,938 5% Costs and Expenses CostMore information
ABOUT FINANCIAL RATIO ANALYSIS Over the years, a great many financial analysis techniques have developed. They illustrate the relationship between values drawn from the balance sheet and income statementMore information
DTS CORPORATION and Consolidated Subsidiaries. Unaudited Quarterly Consolidated Financial Statements for the Three Months Ended June 30, 2008
DTS CORPORATION and Consolidated Subsidiaries Unaudited Quarterly Consolidated Financial Statements for the Three Months Ended June 30, 2008 DTS CORPORATION and Consolidated Subsidiaries Quarterly ConsolidatedMore information
Report Description. Business Counts. Top 10 States (by Business Counts) Page 1 of 16
5-Year County-Level Financial Profile Industry Report Architectural Services (SIC Code: 8712) in Prince George County, Maryland Sales Range: $500,000 - $999,999 Date: 11/07/08 Report Description This 5-YearMore information
Financial ratios can be classified according to the information they provide. The following types of ratios frequently are used:
Financial Ratios Financial ratios are useful indicators of a firm's performance and financial situation. Most ratios can be calculated from information provided by the financial statements. Financial ratiosMore information
1. The goal of financial management in a for-profit business is to make decisions that increase the value of stock.financial managers are the responsible person to achieve the company goal. a) Briefly,More information
Comprehensive exam Feb.11
Comprehensive exam Feb.11 1 Objectives of the examination Apply the financial management concept to evaluate the company s performance. Relate the results of the analysis to make financial decisions orMore information
100 Arbor Drive, Suite 108 Christiansburg, VA 24073 Voice: 540-381-9333 FAX: 540-381-8319 www.becpas.com Providing Professional Business Advisory & Consulting Services Douglas L. Johnston, II firstname.lastname@example.com information
Financial Statements. Chapter 19 Study Guide
Financial Statements Chapter 19 Study Guide Financial Statements Discuss the nature of a consolidated financial statement? Understand the relationship between the work sheet and the financial statements.More information
Working Capital Concept & Animation
Working Capital Concept & Animation Meaning A measure of both a company's efficiency and its short-term financial health. The working capital is calculated as: Working Capital = Current Assets CurrentMore information
Media Contact: Mike Conway Director, Corporate Communications Sherwin-Williams Direct: 216.515.4393 Pager: 216.422.3751 mike.conway@sherwin.
The Sherwin-Williams Company Reports First Quarter 2012 Financial Results Consolidated net sales increased 15.1% to a record $2.14 billion Diluted net income per common share increased 50.8% to a recordMore information
1. A set of procedures for controlling cash payments by preparing and approving vouchers before payments are made is known as a voucher system.
Accounting II True/False Indicate whether the sentence or statement is true or false. 1. A set of procedures for controlling cash payments by preparing and approving vouchers before payments are made isMore information
ACER INCORPORATED AND SUBSIDIARIES. Consolidated Balance Sheets
Consolidated Balance Sheets June 30, 2015, December 31, 2014, and (June 30, 2015 and 2014 are reviewed, not audited) Assets 2015.6.30 2014.12.31 2014.6.30 Current assets: Cash and cash equivalents $ 36,400,657More information
CHAPTER 14: THE ROLE OF ACCOUNTANTS AND ACCOUNTING INFORMATION I. What Is Accounting and Who Uses Accounting Information? Accounting is a comprehensive system for collecting, analyzing, and communicatingMore information
Gross Sales (Gross Revenue): the total amount of money received from customers
Chapter 17 Financial Statements and Ratios 17.1: The Income Statement 17.1.1: Learn the terms used with income statements Income Statement: a financial statement used to summarize all income and expensesMore information
December 2013 exam. (4CW) SME cash and working capital. Instructions to students. reading time.
1 December 2013 exam (4CW) SME cash and working capital Instructions to students 1. Time allowed is 3 hours and 10 minutes, which includes 10 minutes reading time. 2. This is a closed book exam. 3. UseMore information
BACKGROUND KNOWLEDGE for Teachers and Students
Pathway: Business, Marketing, and Computer Education Lesson: BMM C6 4: Financial Statements and Reports Common Core State Standards for Mathematics: N.Q.2 Domain: Quantities Cluster: Reason quantitativelyMore information
Chapter 6 The cash flow statement
Chapter 6 The cash flow statement The last four chapters have been spent looking at the balance sheet and income statement and how to use them. In this chapter, we will move on to arguably the most revealingMore information
What Do Short-Term Liquidity Ratios Measure? What Is Working Capital? How Is the Current Ratio Calculated? How Is the Quick Ratio Calculated?
What Do Short-Term Liquidity Ratios Measure? What Is Working Capital? HOCK international - 2004 1 HOCK international - 2004 2 How Is the Current Ratio Calculated? How Is the Quick Ratio Calculated? HOCKMore information
Nine Questions Every ETF Investor Should Ask Before Investing
Nine Questions Every ETF Investor Should Ask Before Investing UnderstandETFs.org Copyright 2012 by the Investment Company Institute. All rights reserved. ICI permits use of this publication in any way,More information
February 14, 2000 CANON REPORTS RESULTS FOR FISCAL 1999 1. CONSOLIDATED RESULTS Millions of yen (except per share amounts) Actual Projected 1999 1998 Change(%) 2000 Change(%) Net sales 2,622,265 2,826,269-7.2More information
Chapter Review Problems
Chapter Review Problems Unit 17.1 Income statements 1. When revenues exceed expenses, is the result (a) net income or (b) net loss? (a) net income 2. Do income statements reflect profits of a businessMore information
Interim Report January June 2001
556025-5001 31 July 2001 Interim Report January June 2001 Quarter January-June MSEK 2001 II 2001 I 2000 II 2001 2000 Net turnover, MSEK 1,742 1,840 1,612 3,582 3,200 Operating profit, MSEK 319 469 290More information
CASH FLOW STATEMENT (AND FINANCIAL STATEMENT) - At the most fundamental level, firms do two different things: (i) They generate cash (ii) They spend it. Cash is generated by selling a product, an assetMore information
Financial Statements and Ratios: Notes
Financial Statements and Ratios: Notes 1. Uses of the income statement for evaluation Investors use the income statement to help judge their return on investment and creditors (lenders) use it to helpMore information
CIMA F3 Course Notes. Chapter 3. Short term finance
CIMA F3 Course Notes c Chapter 3 Short term finance Personal use only - not licensed for use on courses 31 1. Conservative, Aggressive and Matching strategies There are three over-riding approaches toMore information
Study Guide - Final Exam Accounting I
Study Guide - Final Exam Accounting I True/False Indicate whether the sentence or statement is true or false. 1. Entries in a sales journal affect account balances in both the accounts receivable ledgerMore information
Financial Results. siemens.com
s Financial Results Fourth Quarter and Fiscal 2015 siemens.com Key figures (in millions of, except where otherwise stated) Volume Q4 % Change Fiscal Year % Change FY 2015 FY 2014 Actual Comp. 1 2015 2014More information
The relationship of accounting ratios in balance sheets
The relationship of accounting ratios in balance sheets Accounting Ratios are the ratios show the relationship between accounting data in a balance sheet, profit and loss account in a particular organization.More information
Introduction. 15.501/516 Accounting Spring 2004. Professor Sugata Roychowdhury Sloan School of Management Massachusetts Institute of Technology
Introduction 15.501/516 Accounting Spring 2004 Professor Sugata Roychowdhury Sloan School of Management Massachusetts Institute of Technology Feb 4, 2004 1 Session 1: Agenda Administrative matters DiscussionMore information
FSA Note: Summary of Financial Ratio Calculations
FSA Note: Summary of Financial Ratio Calculations This note contains a summary of the more common financial statement ratios. A few points should be noted: Calculations vary in practice; consistency andMore information
Construction Economics & Finance. Module 6. Lecture-1
Construction Economics & Finance Module 6 Lecture-1 Financial management: Financial management involves planning, allocation and control of financial resources of a company. Financial management is essentialMore information
CONSOLIDATED OPERATING RESULTS (AMOUNTS IN MILLIONS EXCEPT PER SHARE, UNAUDITED) TABLE 1 Quarter Ended March 31, Percent Change Net Sales $ 5,854 $ 5,919 1% Costs and expenses: Cost of sales 3,548 3,583More information
Highlights of Consolidated Financial Results for FY2007 First Quarter (April 1,2006 through June 30,2006)
Highlights of Consolidated Financial Results for FY2007 First Quarter (April 1,2006 through June 30,2006) Company name: TACHI-S Co., Ltd. Stock Exchange Listed: Tokyo Stock Exchange Code Number: 7239 LocationMore information
ILLUSTRATION 5-1 BALANCE SHEET CLASSIFICATIONS MAJOR BALANCE SHEET CLASSIFICATIONS ASSETS = LIABILITIES + OWNERS' EQUITY Current Assets Long-Term Investments Current Liabilities Long-Term Debt CapitalMore information
Supplementary Material on Consolidated Financial Results for the First Six Months of the Fiscal Year Ending December 31, 2015
Supplementary Material on Consolidated Financial Results for the First Six Months of the Fiscal Year Ending December 31, 2015More information
This week its Accounting and Beyond
This week its Accounting and Beyond Monday Morning Session Introduction/Accounting Cycle Afternoon Session Tuesday The Balance Sheet Wednesday The Income Statement The Cash Flow Statement Thursday ToolsMore information
Financial Statements Tutorial
Financial Statement Review: Financial Statements Tutorial There are four major financial statements used to communicate information to external users (creditors, investors, suppliers, etc.) - 1. BalanceMore information
Automatic Data Processing, Inc. and Subsidiaries Consolidated Statements of Earnings (In millions, except per share amounts) (Unaudited)
Automatic Data Processing, Inc. and Subsidiaries Consolidated Statements of Earnings (In millions, except per share amounts) (Unaudited) 2006 (B) 2005 (C) 2006 (B) 2005 (C) Revenues, other than interestMore information
Learning Objectives: Quick answer key: Question # Multiple Choice True/False. 14.1 Describe the important of accounting and financial information.
0 Learning Objectives: 14.1 Describe the important of accounting and financial information. 14.2 Differentiate between managerial and financial accounting. 14.3 Identify the six steps of the accountingMore information
CHAPTER 11 Solutions STOCKHOLDERS EQUITY
CHAPTER 11 Solutions STOCKHOLDERS EQUITY Chapter 11, SE 1. 1. c 4. 2. a 5. 3. b 6. d e a Chapter 11, SE 2. 1. Advantage 4. 2. Disadvantage 5. 3. Advantage 6. Advantage Disadvantage Advantage Chapter 11,More information
For Immediate Release Toronto Stock Exchange Symbol: RC
For Immediate Release Toronto Stock Exchange Symbol: RC RDM Corporation Reports Third Quarter Financial Results Payment Processing Services Revenue grows 15% year over year WATERLOO, ON, July 26, 2012More information
Oklahoma State University Spears School of Business. Financial Statements
Oklahoma State University Spears School of Business Financial Statements Slide 2 Sources of Information Annual reports (10K) & Quarterly reports (10Q) SEC EDGAR Major databases COMPUSTAT(access throughMore information
GVEP Workshop Finance 101
GVEP Workshop Finance 101 Nairobi, January 2013 Agenda Introducing business finance Understanding financial statements Understanding cash flow LUNCH Reading and interpreting financial statements EvaluatingMore information
Financial Statement Ratio Analysis
Management Accounting 319 Financial Statement Ratio Analysis Financial statements as prepared by the accountant are documents containing much valuable information. Some of the information requires littleMore information
UNDERSTANDING FINANCE AND MEMBER EQUITY A Special Presentation for the Strengthening Cooperation Workshop February 21, 2006 by Brian Henehan Senior Extension Associate Cornell Cooperative Enterprise ProgramMore information
Accounts Payable are the total amounts your business owes its suppliers for goods and services purchased.
Accounts Payable are the total amounts your business owes its suppliers for goods and services purchased. Accounts Receivable are the total amounts customers owe your business for goods or services soldMore information
1 Money and income Currency currency notes (banknotes) coins cash bank deposits BrE: note or banknote; on paper AmE: bill
1 A B Money and income Currency The money used in a country euros, dollars, yen, etc. is its currency. Money in notes (banknotes) and coins is called cash. Most money, however, consists of bank deposits:More information
Herzogenaurach, Germany, July 27, 2004 PUMA AG announces its consolidated nd
P Quarter P Half-Year For immediate release MEDIA CONTACT: INVESTOR CONTACT: U.S.A.: Lisa Beachy, Tel. +1 617 488 2945 Europe: Ulf Santjer, Tel. +49 9132 81 2489 Dieter Bock, Tel. +49 9132 81 2261 Herzogenaurach,More information
TRANSACTIONS ANALYSIS EXAMPLE. Maxwell Partners Medical Diagnostic Services report the following information for 2011, their first year of operations:
TRANSACTIONS ANALYSIS EXAMPLE Maxwell Partners Medical Diagnostic Services report the following information for 2011, their first year of operations: 1. Billings to clients for services provided: $350,000More information
Consolidated Balance Sheets
Consolidated Balance Sheets March 31 2015 2014 2015 Assets: Current assets Cash and cash equivalents 726,888 604,571 $ 6,057,400 Marketable securities 19,033 16,635 158,608 Notes and accounts receivable:More information
E5-4 Assessing receivable and inventory turnover (AICPA adapted)
E5-4 Assessing receivable and inventory turnover (AICPA adapted) Accounts receivable turnover Net credit sales = Average trade receivables = $2,500,000 $462,500 = 5.41 times where average trade receivablesMore information
Accounting Practice Questions
Accounting Practice Questions 1) The fundamental accounting equation states that: a) assets = liabilities + owner s equity b) assets = liabilities + drawings c) assets = liabilities + net income d) assetsMore information
Interpretation of Financial Statements
Interpretation of Financial Statements Author Noel O Brien, Formation 2 Accounting Framework Examiner. An important component of most introductory financial accounting programmes is the analysis and interpretationMore information
Portfolio Management FMI Skema Paris campus Contrôle continu 2 2 April 2014 O. Williams
Portfolio Management FMI Skema Paris campus Contrôle continu 2 2 April 2014 O. Williams 1. The comparisons with which ratios should be made include the following, except: a. The firm's own past performanceMore information
First quarter 2015 results 1
First quarter results 1 Luxembourg, May 5, Highlights Health and Safety frequency rate 2 of 1.3x in Q1 compared to 1.8x in Q4. Shipments of 469 thousand tonnes in Q1 compared to shipments of 439 thousandMore information
What is a business plan?
What is a business plan? A business plan is the presentation of an idea for a new business. When a person (or group) is planning to open a business, there is a great deal of research that must be doneMore information
Thomas A. Bessant, Jr. (817) 335-1100
Additional Information: Thomas A. Bessant, Jr. (817) 335-1100 For Immediate Release ********************************************************************************** CASH AMERICA FIRST QUARTER NET INCOMEMore information
9. Short-Term Liquidity Analysis. Operating Cash Conversion Cycle
9. Short-Term Liquidity Analysis. Operating Cash Conversion Cycle 9.1 Current Assets and 9.1.1 Cash A firm should maintain as little cash as possible, because cash is a nonproductive asset. It earns noMore information
Chapter 002 Financial Statements, Taxes and Cash Flow
Multiple Choice Questions 1. The financial statement summarizing the value of a firm's equity on a particular date is the: a. income statement. B. balance sheet. c. statement of cash flows. d. cash flowMore information


text:
Where can I find statements made by Spain during the General Debate of the United Nations General Assembly?
Last Updated: Sep 26, 2019
Views: 661
Representatives of Spain have delivered statements at the following General Debates of the General Assembly:
74th sess. [2019, 24 Sept.]: A/74/PV.4*: President Pedro Sánchez Pérez-Castejón
73rd sess. [2018, 27 Sept.]: A/73/PV.11*: President Pedro Sánchez Pérez-Castejón
72nd sess. [2017, 21 Sept.]: A/72/PV.14: Alfonso María Dastis Quecedo
71st sess. [2016, 20 Sept.]: A/71/PV.10*: King Don Felipe VI
2016, 19 Sept.: A/71/PV.4 A*: King Don Felipe VI (High-level Plenary Meeting on Addressing Large Movements of Refugees and Migrants)
70th sess. [2015, 30 Sept.]: A/70/PV.21: José Manuel García Margallo
2015, 25 Sept.: A/70/PV.5*: King Don Felipe VI (High-level Plenary Meeting of the General Assembly)
69th sess. [2014, 24 Sept.]: A/69/PV.6*: King Don Felipe VI
68th sess. [2013, 25 Sept.]: A/68/PV.10*: Prime Minister Mariano Rajoy Brey
67th sess. [2012, 25 Sept.]: A/67/PV.8*: Prime Minister Mariano Rajoy Brey
66th sess. [2011]: A/66/PV.24: Trinidad Jiménez García-Herrera
65th sess. [2010]: A/65/PV.17: Miguel Angel Moratinos Cuyaubé
2010, 20 Sept.: A/65/PV.3*: Prime Minister José Luis Rodríguez Zapatero (High-level Plenary Meeting on the Millennium Development Goals)
64th sess. [2009, 24 Sept.]: A/64/PV.5*: Prime Minister Jose Luis Rodriguez Zapatero
63rd sess. [2008, 25 Sept.]: A/63/PV.10*: Prime Minister Jose Luis Rodriguez Zapatero
62nd sess. [2007]: A/62/PV.11: Miguel Angel Moratinos Cuyaubé
61st sess. [2006]: A/61/PV.15: Miguel Angel Moratinos Cuyaubé
60th sess. [2005]: A/60/PV.15: Miguel Angel Moratinos Cuyaubé
2005, 14 Sept.: A/60/PV.3*: Prime Minister Jose Luis Rodriguez Zapatero
2005, 14 Sept.: A/60/PV.4*: King Juan Carlos I
59th sess. [2004, 21 Sept.]: A/59/PV.4*: Prime Minister Jose Luis Rodriguez Zapatero (A/59/PV.8)
58th sess. [2003, 23 Sept.]: A/58/PV.8 *: Prime Minister Jose Maria Aznar
2003, 6 May: S/PV.4752*: Prime Minister Jose Maria Aznar
57th sess. [2002]: A/57/PV.12: Ana Palacio Vallelersundi (A/57/PV.7: Juan Luis Flores)
56th sess. [2001]: A/56/PV.49: Josep Piqué
55th sess. [2000]: A/55/PV.15: Josep Piqué (A/55/PV.13: Juan Luis Flores)
2000, 6 Sept.: A/55/PV.4*: Jose Maria Aznar
54th sess. [1999]: A/54/PV.7: Abel Matutes (A/54/PV.7: Juan Luis Flores)
53rd sess. [1998]: A/53/PV.12: Abel Matutes (A/53/PV.14 and A/53/PV.26: Inocencio F. Arias)
1998, 8 June: A/S-20/PV.1*: President Jose Maria Aznar
52nd sess. [1997]: A/52/PV.13: Abel Matutes (A/52/PV.12: Inocencio F. Arias)
1997, 23 June: A/S-19/PV.1*: President Jose Maria Aznar
51st sess. [1996]: A/51/PV.13: Abel Matutes (A/51/PV.5: Carlos Westendorp)
1995, 22 Oct.: A/50/PV.35*: President Felipe Gonzalez Marquez (Commemoration of the 50th anniversary of the United Nations)
50th sess. [1995]: A/50/PV.6: Javier Solana (A/50/PV.13: Juan Antonio Yánez-Barnuevo, A/50/PV.27: Arturo Laclaustra)
49th sess. [1994]: A/49/PV.12: Javier Solana (A/49/PV.11: Arturo Laclaustra)
48th sess. [1993]: A/48/PV.11: Javier Solana
47th sess. [1992]: A/47/PV.13: Javier Solana
46th sess. [1991, 7 Oct.]: A/46/PV.24*: King Juan Carlos I
45th sess. [1990]: A/45/PV.9: F. Fernandez Ordonez
1990, 27 Apr.: A/S-18/PV.7: Juan Antonio Yánez-Barnuevo
1990, 21 Feb.: A/S-17/PV.3: J. Garcia Vargas
44th sess. [1989]: A/44/PV.11: F. Fernandez Ordonez
43rd sess. [1988]: A/43/PV.11: F. Fernandez Ordonez (A/43/PV.21: Mr. Villar)
42nd sess. [1987]: A/42/PV.13: F. Fernandez Ordonez
41st sess. [1986, 22 Sept.]: A/41/PV.4*: King Juan Carlos I
40th sess. [1985, 26 Sept.]: A/40/PV.10*: Prime Minister Felipe Gonzalez Marquez
39th sess. [1984]: A/39/PV.9: F. Moran
38th sess. [1983]: A/38/PV.12: F. Moran
37th sess. [1982]: A/37/PV.9: Jose Pedro Perez-Llorca Rodrigo
36th sess. [1981]: A/36/PV.12: Jose Pedro Perez-Llorca Rodrigo (A/36/PV.22: Jaime de Piniés y Rubio)
35th sess. [1980]: A/35/PV.4: Jose Pedro Perez-Llorca Rodrigo
34th sess. [1979]: A/34/PV.5: Don Marcelino Oreja Aguirre
33rd sess. [1978]: A/33/PV.16: Don Marcelino Oreja Aguirre
32nd sess. [1977]: A/32/PV.6: Don Marcelino Oreja Aguirre
31st sess. [1976]: A/31/PV.5: Don Marcelino Oreja Aguirre
1976, 4 June: King Don Juan Carlos I [visit only]
30th sess. [1975]: A/PV.2367: Don Pedro Cortina Mauri (A/PV.2368, A/PV.2377 and A/PV.2378: Jaime de Piniés y Rubio)
29th sess. [1974]: A/PV.2253: Don Pedro Cortina Mauri (A/PV.2253, A/PV.2257 and A/PV.2259: Jaime de Piniés y Rubio)
28th sess. [1973]: A/PV.2133: Laureano Lopez Rodo (A/PV.2139: Jaime de Piniés y Rubio)
27th sess. [1972]: A/PV.2053: Gregorio Lopez-Bravo
26th sess. [1971]: A/PV.1949: Gregorio Lopez-Bravo
24th sess. [1969]: (A/PV.1759: Jaime de Piniés y Rubio)
23rd sess. [1968]: A/PV.1697: Fernando Maria Castiella (A/PV.1698: Jaime de Piniés y Rubio)
21st sess. [1966]: (A/PV.1441: Manuel Aznar)
20th sess. [1965]: (A/PV.1346: Manuel Aznar)
19th sess. [1964-1965]: A/PV.1318: Manuel Aznar (A/PV.1300: Manuel Aznar)
18th sess. [1963]: A/PV.1213: Fernando Maria Castiella
17th sess. [1962]: A/PV.1143: Jose Felix de Lequerica
16th sess. [1961]: A/PV.1035: Jose Felix de Lequerica (A/PV.1032: Jose Felix de Lequerica)
15th sess. [1960]: A/PV.886: Jose Felix de Lequerica
14th sess. [1959]: A/PV.822: Jose Felix de Lequerica (A/PV.823: Jose Felix de Lequerica)
13th sess. [1958]: A/PV.770: Jose Felix de Lequerica
12th sess. [1957]: A/PV.699: Jose Felix de Lequerica
11th sess. [1956]: A/PV.588: Alberto Martín Artajo
Note: An asterisk [*] indicates a statement made by a Head of State or Government or a dignitary. Symbols in parentheses indicates right of reply. Symbols where no session information is given indicates that the statement was delivered during a High Level Meeting.
Links & Files
Disclaimer: answers are prepared by library staff using resources available at the time of writing. This site may include links and references to third-party databases, websites, books and articles, this does not imply endorsement by the United Nations.

subset: commoncrawl


text:
The antichrist prophecies
The great army of Joel 2
In Joel's prophecy, God's people are described under the figure of a plague of locusts. [vs. 25] The locust metaphor alludes to the Israelites in the wilderness. After the Exodus, Moses commissioned representatives from each tribe to survey the land that Israel was to inherit. When they returned after 40 days some of the spies gave an evil report, describing the people dwelling in the land as giants, and themselves as grasshoppers. People who have not entered the saints' promised land are represented in Joel's prophecy by locusts.
They are an immense army. [vs. 2, 23] They may be compared with the 200 million horses & horsemen described in Rev. 9:12-21. They are called the northern army. [vs. 20] Joel refers to them as the heathen who reign over God's people. [vs. 17] Chapter 1 describes the land as having become desolate because of them. They leap on the tops of mountains, [vs. 5] a parallel to the armies of Gog & Magog. [Ezek. 38:8] They run like mighty men; they are "a strong people set in battle array;" they walk every one his own way; they run to and fro in the city (i.e., the holy city, the Church); they run upon the wall; they climb upon houses; they climb the wall like men of war; they enter in at the windows like a thief. People seek entry into Christ's kingdom in various ways, but Jesus said: "I am the door of the sheep" [John 10:7] And, "I am the door: by me if any man enter in, he shall be saved, and shall go in and out, and find pasture." [vs. 9]
They are armed with swords, like the armies of Gog and Magog. They are not wounded when they fall upon the sword; this sword is metaphorical, it represents the Scriptures. The setting of the prophecy is the day of the Lord, like Zech. 14:1. This great army is unique, and it is also described in other prophecies. [Ezek. 38:17] The land is like the Garden of Eden before them, and a desolate wilderness behind them. Fire burns before and behind them. Jesus referred to his Gospel as a fire. [Luke 12:49] They make a noise like chariots, a loud clattering sound, like the locusts in Rev. 9:9. They appear like horses and horsemen, a parallel to the 5th & 6th plagues in Rev. 9, Zech. 12 & 14, and Rev. 19. The earth trembles before them; the sun and the moon are dark before them (i.e., the Gospel is obscured). Stars cease to shine before them; the light of the saints is dimmed; stars represent the saints. Joel exhorts them to repent. [vs. 12-13]
The king of Babylon in Isa. 14:4-23
Lucifer in vs. 12 may allude to Satan, who is cast out of Heaven in Rev. 12:11. He seeks to ascend to heaven; he exalts his throne above the stars of God; [vs. 13] he seeks to be like the Most High. [vs. 14] Both are parallels to Paul's "man of sin" who sits in the temple of God [2 Thess. 2:4] He weakens the nations. [vs. 12]
The Assyrian of Isaiah 14:24-27
Isaiah described the arrogant words of Sennacherib king of Assyria in chapter 36. Through Rabshakeh, Sennacherib threatened the Jews and exhorted them not to put their trust in God for deliverance. The Assyrian will be broken on the mountains of Israel, a parallel to Gog & Magog. [Ezek. 39:4] He parallels the little horn of Dan. 7 who makes war with the saints. The conflict in this prophecy is world-wide in scope.
Gog and Magog in Ezekiel 38
Ezekiel identifies these invaders with nations from far countries in all directions from Canaan; this depicts great diversity in their beliefs. Today, Christians are scattered among tens of thousands of denominations and sects. The invaders are armed with shields & bucklers; [vs. 4] the invasion parallels the horses and horsemen of the second woe. [Rev. 9:12-21] Their weapons are bows and arrows, spears, swords, clubs. Swords are also a feature of the army described in Joel 2. Swords represent their words; arrows are "bitter words." [Psa. 64:3]
They come against "the land that is brought back from the sword," the Gospel revealed in the New Testament, based on Old Testament prophecy. They come against the mountains of Israel, symbols of God's blessings, and promises, and prophecies; compare with Ezek. 36:8. They come against the prophets of Israel; they misinterpret the writings of the prophets and of the apostles. Ezekiel shows that the invasion is also the subject of other prophecies, e.g. those of Isaiah, and Joel, and Daniel. [Ezek. 38:17] They come against "the land of unwalled villages." Jerusalem in Zech. 2:4 is described in similar terms, as "towns without walls." They all ride upon horses; people with no understanding believe their doctrines. Horses represent those who have no understanding [Psa. 32:9] They seek to take a great spoil, and material gain; they seek "cattle and goods, and silver and gold."
The little horn of Daniel 7
In Daniel's prophecy, a little horn rises up among the 10 horns of the 4th beast, which represents the Roman Empire. This little horn is distinct from and separate from the 10 horns of the beast. It has eyes like the eyes of a man, depicting a human viewpoint, and a mouth speaking great things against the Most High. Its look is more stout than its fellows. It makes war with the saints, and overcomes them.
The armies of Zechariah 12-14
Zechariah describes an assault on Jerusalem by armies of horses and horsemen. Again, these horses represent people who lack understanding. [Psa. 32:9] The conflict is world-wide in scope. Jerusalem here is the heavenly city, the Church. Half of the city is taken captive. The invaders turn against one another. [Zech. 14:13] This parallels the armies of Gog and Magog who also fight against one another; "every man's sword shall be against his brother." [Ezek. 38:21] They are smitten with blindness, and with a plague. [14:12]
Paul & the man of sin
Paul said that as God, the man of sin sits in the temple of God, shewing himself that he is God, a parallel to the king of Babylon. [Isa. 14:14] He "opposeth and exalteth himself above all that is called God, or that is worshipped." [2 Thess. 2:3-4] This alludes to the little horn of Dan. 7, a parallel to the Assyrian (or Sennacherib) in Isa. 14. Paul wrote: "whose coming is after the working of Satan with all power and signs and lying wonders." [2 Thess. 2:7-10]
The false teachers of 2 Peter 2
These people deny the Lord who bought them; [vs. 1] they lead many astray; [vs. 2] because of false prophets, the way of truth is evil spoken of; [vs. 2] they make merchandise of the saints; [vs. 3] compare with the armies of Gog & Magog, who seek to take a spoil. [Ezek. 38:12] They speak evil of dignities; [vs. 10] they are like "natural brute beasts;" [vs. 12] they speak evil of things they do not understand. [vs. 13] They have forsaken the right way; [vs. 15] they seek rewards like Balaam; [vs. 15] they have turned from the way of righteousness; [vs. 21] they are like clouds carried with a tempest; compare with Gog & Magog, who are "like a cloud covering the land." [Ezek. 38:9]
The antichrist in the epistles of John
For John, the antichrist is not a single human individual; John refers to an anitichrist spirit, one that denies that Jesus is the Christ, compare 2 Peter 2:1. John wrote, "Who is a liar but he that denieth that Jesus is the Christ?" [1 John 2:22] The spirit of antichrist does not confess that Jesus Christ is come in the flesh. John wrote: "And every spirit that confesseth not that Jesus Christ is come in the flesh is not of God: and this is that spirit of antichrist," [1 John 4:3] The prevalence of antichrist is an indication that we are in the last time. The present age is the "time, times and a half" of Daniel 7:25. There are many antichrists, John said: "even now are there many antichrists whereby we know that it is the last time" [1 John 2:18] John wrote: "For many deceivers are entered into the world, who confess not that Jesus Christ is come in the flesh. This is a deceiver and an antichrist." [2 John 1:7]
The first woe Revelation 9:1-11
In the first woe, locusts emerge from the smoke that comes from the bottomless pit. The locusts allude to the Israelites in the wilderness, after they came out of Egypt, who lacked the faith to enter the promised land. [Num. 13:33] The experience of the Israelites in the wilderness, in the New Testament, was for the church's example. [1 Cor. 10:1-11] The bottomless pit in Revelation 9:1 is the location of Satan's prison, [Rev. 20:1-3] from which he ascends. [Rev. 11:7]
Pagan superstitions about death, and Plato's doctrine of the immortality of the soul, were introduced into the church in the early centuries AD, and merged with the teaching of the Apostles, by church fathers such as Tertullian (c. 160 – c. 220 AD). Later the idea of infernal torment of unbelievers was introduced, notably by Augustine of Hippo (354 – 430 AD).
The sun, representing the gospel, is darkened, by the teachings about the soul that were imported from Greek philosophy, which obscured the truth of the gospel. The sun clothes the woman in heaven, who represents the church. [Rev. 12:1] Jesus spoke of the righteous who "shine as the sun, in the kingdom of their Father." [Matt. 13:43]
They are not real locusts, but people who spread a flawed doctrine about the fate of unbelievers. Five months, or 150 days, was the duration of the flood waters that covered the earth, which destroyed all those not saved in the ark of Noah. In the prophecy, only unbelievers are affected by the torment of the locusts. Their doctrine says that those who do not accept their religious beliefs will suffer unending infernal torment! Rev. 9:6, "And in those days shall men seek death, and shall not find it; and shall desire to die, and death shall flee from them," alludes to the doctrine of infernal torment of unbelievers, according to which the souls of men are immortal, so are unable to die.
The locusts are "like unto horses prepared unto battle." [vs. 7] In scripture, people with no understanding are compared with horses. [Psa. 32:9]
Their faces of men, and hair as the hair of women, pictures people whose doctrine dishonours Christ. Paul wrote: "Doth not even nature itself teach you, that, if a man have long hair, it is a shame unto him?" [1 Cor. 11:14] Paul said the head of every man is Christ; and a man praying or prophesying with long hair dishonours Christ. [1 Cor. 11:3-4]
Lion's teeth [vs. 8] picture a very ferocious attitude towards unbelievers. [2 Tim. 3:1-3]
Breastplates are associated with righteousness. [Eph. 6:14] Their breastplates refute the claim by some that the locusts of the prophecy represent demons; instead they show that the locusts represent mortal humans. Why would demons need breastplates? The locusts' breastplates of iron defend them from truth, and reason. Cruel hearts are hard to reach.
"And the sound of their wings was as the sound of chariots of many horses running to battle." The wings of the locusts may represent their interpretations of prophecy. Horses and chariots rushing to battle would make a loud, clattering sound, as chariot wheels rolled over stony ground. Their controversies generate lots of noise!
"On their heads were as it were crowns like gold." Their crowns like gold suggest halos, shining circles above the heads of saints or medieval monarchs in religious paintings.
"And they had tails like unto scorpions." [vs. 10] Scorpions are mentioned in connection with chastisement and punishment in scripture. Solomon's son Rehoboam said to the people of Israel, "My father hath chastised you with whips, but I will chastise you with scorpions." [1 Kings 12:11]
Their tails represent "a prophet that teaches lies." Isaiah said, "the prophet that teacheth lies, he is the tail." [Isa. 9:15] The doctrine of the locusts distorts the gospel of Christ. Centuries of tradition and superstition have established the concept of unending infernal torment of unbelievers as biblical truth in the minds of many. Those views are not easily discarded.
Their king is Abaddon, which means destroyer, Job 26:6. These doctrines about the fate of unbelievers are common to both Muslims and Christians. It is the doctrine that "torments." The effect of the locust plague is that it tends to destroy the church, and obscures the gospel. It paints God as a cruel monster, a fiend. The name Apollyon probably alludes to Apollo Parnopius, the Greek god of plagues. (Parnopius means "grasshopper.") Apollo was also a pagan god of prophecy.
The second woe in Revelation 9:12-21
This prophecy focuses on antichrist at a personal level; many Christians need to overcome "the antichrist within." Even the apostle Peter was called Satan by Jesus. Horses & horsemen parallel Joel 2, Ezek. 38, Zech. 12 & 14. They have breastplates of fire, brimstone, and hyacinth. Compare with Gog & Magog who are clothed with all sorts of armour. They have serpents for tails, symbolic of prophets who teach lies; compare 2 Peter 2:1. They have heads of lions; compare with "natural brute beasts" in 2 Peter 2:12. Lions' heads signify carnal human nature; "beheaded" in Rev. 20:4 depicts conversion that follows repentance. Jeremiah wrote, "The heart is deceitful above all things, and desperately wicked: who can know it?" [Jer. 17:9]
Gog and Magog in Revelation 20
John's prophecy interprets Ezekiel 38. The hordes of Gog and Magog are deceived people who compass the camp of the saints and the beloved city; both figures represent the Church. They are people whose reign with Christ has ended; who correspond to the third of the stars who fall to the earth in Rev. 12, being drawn by the tail of the dragon.
March 4, 2014 at 7:03 am
So encouraging Doug with what God is revealing to you. The question is how far does this go? When is it time, when the transgressors come to the full.
Joe_3:9 Proclaim ye this among the Gentiles; Prepare war, wake up the mighty men, let all the men of war draw near; let them come up:
Gentiles H1471
גּי גּוי
gôy gôy
go'ee, go'-ee
Apparently from the same root as H1465 (in the sense of massing); a foreign nation; hence a Gentile; also (figuratively) a troop of animals, or a flight of locusts: – Gentile, heathen, nation, people.
This gives clarity to
Luk_21:24 And they shall fall by the edge of the sword, and shall be led away captive into all nations: and Jerusalem shall be trodden down of the Gentiles, until the times of the Gentiles be fulfilled.
The "times" of the Gentiles (flight of locusts) be fulfilled. time, "times" (plural) and the dividing of times. It's the ages of the Gentiles, the new testament era when the heathen locust overruns the sanctuaries.
Dan 8:23 And in the latter time of their kingdom, when the transgressors are come to the full, a king of fierce countenance, and understanding dark sentences, shall stand up.
The "king of fierce countenance" IE the king over them, the spirit of antichrist controling apostate christianity.
Rev 9:10 And they had tails like unto scorpions, and there were stings in their tails: and their power was to hurt men five months.
Rev 9:11 And they had a king over them, which is the angel of the bottomless pit, whose name in the Hebrew tongue is Abaddon, but in the Greek tongue hath his name Apollyon.
scorpions and locusts are the same identity:
Rev 9:3 And there came out of the smoke locusts upon the earth: and unto them was given power, as the scorpions of the earth have power.
Good work Doug
March 15, 2014 at 2:22 am
I am so touched by your strong teaching of the word of God with the strong expression and the way you explain it really I feel blessed cause if I continue reading such teaching I will grow in spirit of christianity and in knowing and understanding the word and be able to share with others with understanding.May the Lord continue to Bless you with this devine wisdom in Jesus name Amen


text:
2013 Kawasaki ER-6n
The new 2013 Kawasaki ER-6n is sporty, practical, agile and cool. What more could you ask from a bike? The motorcycle features a new double pioe perimeter style frame, a sharp design language and a powerful engine. Talking about the engine it is a liquid-cooled, 4-stroke, DOHC, 8 valves, parallel twin unit with a displacement of 649 cm³. The engine is brought to life by an electric starter and is mated on a six speed transmission. In terms of power, it cranks out 72.1 PS @ 8,500 rpm and 64 Nm of torque at 7,000 rpm.
Kawasaki's engineers have spent a lot of time to reward the ER-6n's rider with first class ergonomics. Thereby the motorcycle is equipped with a sporty looking tandem seat with thick cushioning, ergonomic passenger grips, rubber-mounted seat bracket and a comfortable handlebar.
The Kawasaki ER-6n is available on the UK market with a starting price of £5899.
Hit the jump for more information on the 2013 Kawasaki ER-6n.
2013 Kawasaki ER-6n
Horsepower @ RPM:72 @ 8500
Torque @ RPM:64 @ 7000
Displacement:649 cc
Feel the beat of the city
Ride to a different rhythm and stay in tune with your passion to arrive on time and in style. Welcome the new ER-6n into your world and transform cross-city travelling from negative need to positive want.
Ride to a different rhythm and stay in tune with your passion to arrive on time and in style. Welcome the new ER-6n into your world and transform cross-city travelling from negative need to positive want.
All-new double-pipe perimeter-style frame
Like on its predecessor, the all-new double-pipe perimeter-style frame is a key component of the ER-6n's identity. As before, the new bodywork accentuates the frame, rather than hiding it. The double-pipe design of the new frame, made from high-tensile steel, contributes to the bike's lightweight appearance.
More compact headlamp
More compact headlamp shroud is shorter front to back, and designed to make it look slimmer vertically as well – an image reinforced by the smoked instrument visor. Angular design of the stacked dual headlamp helps maintain the identity of the ER-6n while contributing to the sharp new street-fighter style looks.
Taller fuel tank
The fuel tank is 20 mm taller, helping to visually concentrate the ER-6n's mass at the front of the bike. The rear of the tank slopes back in a straight line to the seat.
Compact, quick-revving engine with stronger low-mid range
The ER-6n's Parallel Twin engine configuration was chosen as the best balance of good power characteristics and compact size.
Engine tuning delivered both a rider-friendly character ideal for new riders and performance to put a smile on the faces of more experienced motorcyclists. The engine's compact size was one of the keys to realising the ER-6n's slim package. The 2012 engine offers more low-mid range torque for more fun and greater usability in everyday riding situations, while maintaining the smooth, high-revving character of its predecessor.
Lighter Handling
The rigidity balance of the double-pipe frame and swingarm contributes to a lighter, easier handling package. Rigid-mount engine is a stressed member, contributing to the frame's idealised rigidity balance.
The swingarm's new double-pipe design makes use of a D-section tube (upper right tube) for optimal rigidity. Revised suspension has longer stroke front and rear, offering both sporty handling and enhanced comfort. Rear shock length and stroke are 2 mm longer; front fork is 15 mm longer with 5 mm longer stroke to match the rear. The longer strokes enable lower spring rates. Damping has been revised accordingly.
Increased Comfort
Sporty looking tandem seat with thick cushioning ensures good passenger comfort.
Ergonomic passenger grips are positioned to make them easy for tandem riders to grab. Good passenger confidence makes it easier for riders when carrying a pillion.
Seat bracket is rubber-mounted at the front to reduce vibration transfer.
More torque in every day range
Under-engine muffler with larger volume and revised internal construction delivers increased torque in the everyday range below 7,000 rpm. The increased performance facilitates control at lower rpm and contributes to the enhanced enjoyment of the new ER-6n.
New swingarm
Following the lines of the frame and rear shock, the swingarm also features the new double-pipe design, complementing the design of the frame and contributing to the ER-6n's high-quality appearance. The swingarm's gull-arm style design on the right side enables the more aggressive angle of the muffler.
Intake ducts through frame tubes
Intake ducts extend through the frame tubes to ensure a source of cool fresh air for the engine. This also contributes to the induction note, adding to rider excitement.
Revised shrouds
Revised shrouds are narrower when viewed from the front. Front turn signals, previously built-in to the shrouds, are mounted on the headlamp shroud. quality appearance.
New instruments
To enable the more compact front area, the instrument cluster was moved as far back as possible. It is mounted above the handlebar.
A stacked instrument cluster features an easier-to-read layout and an analogue-style tachometer uses white LED backlights for excellent visibility at night. The multi-function LCD screen has blue backlighting. In addition to the fuel gauge, digital speedometer, clock, odometer and dual trip meters, new features include: remaining range, average/instant fuel consumption and the Economical Riding Indicator.
Raised tick marks on the tachometer dial face, a bubble lens and elevated instrument frame construction contribute to the instrumentation's greater legibility as well as a high-quality image.
Sharper tail cowl
Sharper tail cowl is 10 mm shorter, helping to move volume away from the rear of the bike. A sharper new LED taillight contributes to the slimmer look.
An offset laydown rear single-shock suspension flows smoothly from the frame to the swingarm.
Euro-III Compliant
The combination of efficient fuel injection and a 3-way catalyser inside the muffler result in low emissions. Revised muffler internal construction and catalyser layout ensure clean emissions that will pass stringent Euro-III regulations.
United Kingdom Specifications
|UK MSRP Price
|Engine type
|Liquid-cooled, 4-stroke Parallel Twin
|649 cm³
|Bore x stroke
|83.0 x 60.0 mm
|Compression ratio
|Valve/Induction system
|DOHC, 8 valves
|Fuel system
|Fuel injection: ø38 mm x 2 (Keihin)
|Forced lubrication, semi-dry sump
|6-speed, return
|Final Drive
|Sealed Chain
|Primary reduction ratio
|2.095 (88/42)
|Wet multi-disc, manual
|Frame type
|Perimeter, high-tensile steel
|25° / 110 mm
|Wheel travel, front
|125 mm
|Wheel travel, rear
|130 mm
|Tyre, front
|Tyre, rear
|Steering angle, left / right
|35° / 35°
|Suspension, front
|41 mm telescopic fork
|Suspension, rear
|Offset laydown single-shock with adjustable preload
|Brakes, front
|Type: Dual semi-floating 300 mm petal discs Caliper: Dual piston
|Brakes, rear
|Type: Single 220 mm petal disc Caliper: Single-piston
|Dimensions (L x W x H)
|2,110 mm x 770 mm x 1,110 mm
|1,410 mm
|Ground Clearance
|130 mm
|Seat height
|805 mm
|Fuel capacity
|16 litres
|Curb Mass
|204 kg
|Maximum power
|53 kW 72.1 PS / 8,500 rpm
|Maximum torque
|64 N.m 6.5 kgf.m / 7,000 rpm


text:
Gallery Of Excellence – What our pupils are achieving!
District Sports 2019
Children in KS2 took part in the Small Schools District Sports Competition. All our children behaved very well and we were proud at the way in which they represented the school.
We were very proud to have won both the girls' competition and overall.
Dragon's Apprentice – Presentation to the judges Feb 2019
The Year 6 Young Apprentice committee presented to the judges in the Young Apprentice competition last week. The children had to talk about their business plan, marketing strategy and money raised at the Christmas Fayre. They were also 'grilled' by the three judges. The children presented very well and our Year 6 children won two awards. These were for the most money raised and best business initiative.
Maths Challenge – Feb 2019
You will be pleased to hear that a group of our Year 5 children came 3rdin a Maths Challenge competition this week. The children were Ayan, Wonder, Funmi and Aryan. A number of local Hertfordshire schools took place with schools from different areas, and Holy Trinity managed to be the top of the local schools at the competition, and we came 3rd overall! Well done to the children, amazing mathematicians!
Harvest – October 2018
Representatives from our school choir took part in the Harvest services at St Albans Cathedral this week. They sang in three services with St Mary's High School as the main choir. The Bishop Hertford and Director of Education for the Diocese of St Albans thanked them for their singing and behaviour.
We are really proud of how well they did!


text:
Bryan Preston gets to the heart of the matter with Benghazi:
RTWT. It is the best summary of the key questions/issues that I've read.
5 Benghazi Mysteries that Must Be Solved
For example:
As we assess Rice's role it is worth reading this ABC.com piece:
During her talk show appearances, Rice claimed that the attack was not premeditated and that it happened due to a spontaneous protest of a barely seen "hateful" movie that had been posted on YouTube months before the attack. Why did Rice mischaracterize the attack? Was she aware of the original talking points, and how they had been altered? Were Rice or Clinton the senior officials on whose behalf State Department spokeswoman Victoria Nuland had the talking points scrubbed of references to al Qaeda and terrorism? Why was Rice the face of the Obama administration that day, when she was the US ambassador to the UN, not Libya?
From this we learn three critical facts: 1. Susan Rice is a diplomat who had no qualms about considering domestic politics when making diplomatic decisions. 2. She is an Obama loyalist who was an early passenger of the Hope and Change Express. 3. Her loyalty to Obama made her quite willing to kneecap her old patrons the Clintons.
Who Was UN Ambassador Susan Rice Before Benghazi?
But her tenure at the Clinton Administration was not without controversy. In a 2001 Atlantic Monthly article, Samantha Power, a human rights journalist who is now an Obama administration adviser, criticized Rice's response to the 1994 genocide in Rwanda during her first years in the Clinton administration. Power wrote that Rice wondered on a conference call how the use of the word genocide would affect the November elections if the U.S. failed to intervene, appearing to be more preoccupied with the domestic political ramifications of the tragedy than in stopping the violence.
Rice has since said she deeply regrets the U.S. inaction in Rwanda. …
In 2007, she joined the first Obama presidential campaign as Senior Adviser for National Security Affairs. Rice was a staunch, outspoken surrogate for the president, and according to her detractors, maybe too outspoken.
In a 2008 Huffington Post blog, she sharply criticized Obama's primary opponent, then-Sen. Clinton, for voting for the Iraq war, saying it proved Clinton wouldn't be ready for a "3 a.m. call" in a national security emergency….
Her loyalty and blunt-speaking manner has been appreciated and rewarded by allies, such as Albright and President Obama. When he took office he named Rice as the U.S. Permanent Representative to the United Nations.
So, are we to believe that the White House ignored all that when they chose Susan Rice to go on the Sunday shows to deflect blame after the disaster at Benghazi?


text:
Vegan foods, kombucha continue to rise in popularity
In recent years, the number of vegetarian and vegan foods available in Australia has soared. Between 2014 and 2016 there was a 92% increase in the number of food products launched in Australia carrying a vegan claim, and an 8% increase in the number of products launched carrying a vegetarian claim, according to Mintel Global New Products Database (GNPD).
As many as one in eight (12%) food products launched in Australia in 2016 carried a vegetarian claim, while 6% held a vegan claim. This rise in vegetarian and vegan friendly launches reflects the changing diet of Australian consumers, with one in seven (14%) saying that they avoided or intended to avoid red meat in 2016.
"Although Australia is still one of the largest meat-eating populations globally, health and environmental concerns, along with cost, have changed Australians' attitudes when it comes to meat consumption. Australians have become more mindful in recent years of the amount of meat and the frequency with which they eat meat," said Laura Jones, trend and innovation consultant at Mintel.
Beverages, too, are being impacted by the national health kick, with an increasing number of alcoholic drinks showcasing 'healthy' attributes. While just 2% of alcoholic drinks launched in Australia in 2015 held a low, no or reduced sugar claim, this increased to 7% of alcohol launches in 2016. In the same time period, the proportion of these drinks launched with a low, no or reduced carb claim rose from 1% to 4%, while the proportion holding a gluten-free claim rose from 1% to 3%.
Many consumers are opting to forego or restrict alcohol intake altogether. Mintel's Consumer Metro Study 2016 showed that only 11% of Australians aged 18 and over are spending more on alcohol at home compared to a year ago, in contrast to 27% who are spending less. This trend is more exaggerated when going out, with 7% spending more compared to 35% spending less.
The result has been a slump in beer sales, which have been in decline in Australia since 2009 according to Mintel Market Sizes data. Volume consumption per capita is forecast to fall to 48.09 L in 2017, down from 60.73 L in 2009.
Perhaps some former beer drinkers are now sampling kombucha, one of the hottest new drink trends. Australia played host to the second-highest number of kombucha drink launches globally in 2016, just behind the USA. More than three in four (78%) launches of these drinks in 2016 featured an organic claim, with half (51%) claiming to be gluten-free and 16% featuring a low, no or reduced sugar formulation.
"Kombucha is proving to be a beverage that defies definition and will ultimately compete with other functional and probiotic beverages. While, in essence, it is a tea drink, many brands use fruit juices and superfoods to enhance health credentials. Expansion into other fermented beverages such as kefir and drinking vinegar is emerging as an innovation pathway for kombucha brands looking for growth," said Jodie Minotto, senior global food trends analyst at Mintel.
Study finds health foods big on buzzwords
A University of Sydney study has found that healthy snack foods contain more buzzwords than their...
Plant-based push: COVID-19 makes vegan diet more appealing
Research from Mintel has revealed that the COVID-19 pandemic has made a vegan diet more appealing...
On the shelf: Capilano launches low GI honey
Capilano has launched a low GI honey, which has endorsement from the Glycaemic Index Foundation.


text:
25 September 2018
St. Modwen Homes is inviting locals to join them in raising money for Macmillan Cancer Support at developments across the country this weekend.
The event, which is part of the charity's world's biggest coffee morning campaign, is taking place on Saturday 29th September from 11am at the below developments:
All visitors will be treated to tea, coffee and cake in the marketing suite, whilst also being able to meet with the friendly sales team and purchasers already calling the development's home.
Dave Smith, Managing Director at St. Modwen Homes, said: "We are delighted to be getting involved in Macmillan's world's biggest coffee morning this year. These events are a fantastic way to raise money for such a worthy cause, as well as a great opportunity to get the local community together. We'd love to see as many people as possible coming along to pop a few pounds into the tin!"
Share this article:


text:
Splash Pool Closed Saturday 4th March
Please note that due to routine maintenance of the Plant Room, The swimming pool at Splash will be closed on Saturday 4th March. Billingham Forum pool is open as normal, please see the swimming timetable here. Please check the Tees Active Facebook page for further updates regarding Sunday's swimming opening hours or call 01642 660610… View Article
Read Full Article


text:
(2 July 2019) Peter Griswold, a Venice resident, has been asking all to address the RV dumping on the streets, in the sewer drains, lack of dumping stations. He has gotten a reply from Councilperson Nury Martinez of the 6th District.
This is what Griswold wrote:
Many RVs park overnight on Public Streets streets….
What do you know about where they discharge their waste + sewage??
What do the RVRs even know about where to dispose of their sewage??
What has the City or Sanitation or even the Media done to publicize this??
RVs use curbside storm drains after dark and this abuse is not publicized!!
RVs should have a list where sanitation and pump-out facilities are located.
RVs should show evidence of working waste systems and Sanitation Permits.
Griswold received two responses from Martinez's office. They are reprinted here because there is useful information in each note, perhaps, only for those in SunValley, but the gesture was appreciated.
Thank you for your email. I am forwarding your concerns regarding RVs illegally dumping in storm drains to my field staff. My staff and I will review your comments and will work to address your concerns in a timely manner.
Due to the high volume of e-mails my office receives, it is difficult to respond immediately, but we will respond to every constituent contact in due time. If you wish to speak to a member of my staff regarding an urgent concern, please don't hesitate to contact my office by phone. My City Hall office can be reached at (213) 473 7006. My Sun Valley District Office can be reached at (818) 771 0236 and my Van Nuys District Office at (818) 778 4999.
Please check my website (nury-martinez.com) for resources and information you may find useful. Stay up-to-date with news from our office by following us on Facebook facebook.com/JoinNury and Twitter twitter.com/CD6Nury.
Thank you again for taking the time to contact me.
Apparently, others have asked the same question so the last response was written to four other people as well as Griswold.
Good Afternoon, I hope this message finds you well. My name is Marcos Sanchez and I am Councilwoman Nury Martinez's District Director.
What is the best phone number to contact you by? The City does have tools to address these issues on our streets. Do you have an address where this dumping is occurring. I am out of the Sun Valley office this week. My number is 818-771-0236
Thank you again and looking forward to hearing from you.
The Venice Update did have an article about dumping and area dumping stations available. See Venice Update article.


text:
ACE: Money Matters
On the 6th October 2017, South Quay College partnered with Young Enterprise, Goldman Sachs and Mastercard to educate our students on the importance of managing their personal finances.
Young Enterprise delivered an engaging and informative programme, with key points such as:
- avoiding scams and identity theft
- budgeting and savings
- credit and debt management
Students explored a series of financial choices and challenges that could be relevant to them, both now and in the future.
The students particularly engaged with the credit and debit card game, which allowed them to learn about the infrastructure of monetary banking, as well as providing an opportunity to network with volunteers from Goldman Sachs and Mastercard.
"Today was good. I didn't know what a credit card was before. Will we do more of these events in future?" – CGC student
From our students' feedback, there is clearly an appetite for more knowledge surrounding Money Matters, hence our push to embed financial education in our mathematics curriculum.
At South Quay College, we understand the value of financial education within an ever changing economic market. Equipped with sound financial knowledge, students can better plan ahead and make not only educated choices but strategic decisions for their futures.Back


text:
Contact: Ilene Greenfield
Director of Media Relations
973-278-5400, ext. 1-5122
Join the Conversation: @BerkeleyCollege @CityofNewarkNJ #Newark #News Berkeley
Berkeley College recently presented professional development workshops to more than 30 counselors from Newark Public Schools on topics ranging from "Strategies for Student Persistence for Helping At-Risk Students" to "Best Practices for Student Engagement and College Preparation." The workshops were held on May 3, 2018, at Berkeley College in Newark, NJ.
Berkeley College is part of the Newark City of Learning Collaborative, which seeks to meet a goal of "25 in 2025" – having 25 percent of Newark residents earn at least an Associate's degree by 2025.
"The goal of the partnership between Newark Public Schools' Office of Student Support Services and Berkeley College is two-fold – to forge a partnership that exposes students to the importance of attending college, as well as to increase the actual number of Newark Public School students applying to, and ultimately attending, colleges and universities," said Kelly Williams, EdD, Special Assistant, College and Career Access, Newark Public Schools, who organized the event. "The Newark Public School Counselors' Day hosted by Berkeley College proved that the collective power and partnership between the two entities possesses the ability to change the trajectories of Newark students for years to come."
Diane Recinos, EdD, Senior Vice President, Student Success, led a session titled "Strategies for Student Persistence – Helping At-Risk Students," where she discussed the ways Berkeley College uses big data and new technology to track student engagement in the classroom and other predictors of persistence.
"When it comes to at-risk students, it is so valuable to have real data at our fingertips early on," Dr. Recinos said. "Students need to be reminded that they have potential and we need to continue to provide them with the confidence they need to succeed and reach for their dreams."
Dallas Reed, PhD, Vice President, Student Development and Campus Life, discussed the College's Honors Program for high-achieving students, and "programming with purpose" – where students are able to participate in meaningful activities, such as community service.
"These kinds of activities are a subtle way to engage students and allow them to find their voices and be the best versions of themselves," Dr. Reed said.
The school counselors also heard from Michele Figueroa, Career Counselor, Newark, about the ways Berkeley College provides students with internships, job opportunities, and lifetime career assistance, and from Gretchen Orsini, Associate Vice President, Enrollment, about Berkeley College Summer Workshops that give high school students a glimpse into careers in emerging fields. Alejandro Guiral, Associate Vice President, Financial Aid, also spoke about the importance of student financial literacy.
"We are excited to strengthen our relationship with the Newark Public Schools," said Earl Brown, Campus Operating Officer, Berkeley College in Newark. "We're committed to increasing access to higher education for our Newark youth."
During lunch, the school counselors had an opportunity to meet deans and faculty leaders and to learn about academic offerings in the Berkeley College Larry L. Luing School of Business®, School of Professional Studies, School of Liberal Arts, School of Health Studies, and School of Graduate Studies.
"Today is just the beginning," said Leigh LeBlanc, Director, Admissions, at Berkeley College in Newark, who is also a product of the Newark Public Schools system. "We're building our future in Newark and ensuring we have successful citizens on the way."
About Berkeley College
A leader in providing career-focused education since 1931, Berkeley College is accredited by the Middle States Commission on Higher Education and enrolls more than 7,100 students – including more than 440 international students – in its Master's, Bachelor's, and Associate's degree and Certificate programs. Students can study in more than 20 career fields. Berkeley College is comprised of the Larry L. Luing School of Business®, the School of Professional Studies, the School of Health Studies and the School of Liberal Arts. The School of Graduate Studies offers an MBA in Management online and in Woodland Park, NJ.
Berkeley College has three New York campuses – Midtown Manhattan, Brooklyn and White Plains. In New Jersey there are four campuses – Newark, Paramus, Woodbridge and Woodland Park. Berkeley College Online® serves a global population. For five consecutive years, U.S. News & World Report has named Berkeley College among the Best Colleges for Online Bachelor's Programs and among the Best Online Bachelor's Programs for Veterans. The website address is www.BerkeleyCollege.edu.
- end -
To view high-resolution versions of these photos, visithttp://berkeleycollege.edu/press_release_images/NWK_DRecinos_050418.jpg http://berkeleycollege.edu/press_release_images/NWK_DReed_050418.jpg


text:
The Gabriel Collaboration Suite will run on most new devices without any issues. If you have a Windows or Mac computer, Android or iOS phone that is not older than 3 years, you are probably in good shape. For more detailed requirements, visit the Gabriel Online Manual.
You can have one Gabriel account per email address.
No, when using Gabriel all your data is encrypted during transfer. You chats, email and files are stored on your own devices.
All data is encrypted during transfer and stored locally on your devices inside the .gabriel folder. Chat messages are automatically deleted based on your Conversation History preferences.
Go to Settings > Notifications > Gabriel > "Allow Notifications"
No, you cannot erase the history on anyone else's device.
No, when a chat is "off the record" it will be deleted after restarting Gabriel.
Go to Settings > User Preferences > Edit Account Details. This will take you to www.myvirnetx.com where you will log in and click "change" next to Password. Or you can go directly to www.myvirnetx.com.
No, the only way to change your username is to create a new account.
Yes, but you will have to delete your account and create a new one.
Go to Settings > Manage Devices > click "Details" next to the device you want to delete and click "Delete Device"
Go to www.myvirnetx.com and click the trash can icon in the upper right corner of the Account Details screen.
No, mobile devices are unable to be servers.
Go to the "My Account Page" by clicking the 3-line (hamburger) menu in the top left. Then click "Invite Now!" button.
No. All data transmitted in and out of Gabriel is encrypted over secure communication links. The private key never leaves your device and only the intended recipient can unlock the data. No third party can access your private data, including VirnetX.
Currently, Gabriel does not auto renew any accounts.
A Gabriel Domain Server is a specialized Gabriel client device that performs dedicated server functions for users in secure domain (e.g. user.company.scom). These services include Secure Mail routing and storage, Chat/Messaging backup and syncing and Secure Share file hosting. If necessary, multiple Domain Servers may be designated to support a given domain, as the number of users in a domain grows.
A user's designated server, a personal server or domain-provided server, should not to be confused with the the VirnetX SDNS Connect and Relay servers which consists of multiple inter-operable servers designed to scale in size, number and location as the number of overall Gabriel users grows. This architecture is also designed to provide automatic redundancy when servers go down unexpectedly or for routine maintenance.
Yes, the character limit is 32.
Answer: Exit out of Gabriel, then turn on Avast SecureLine VPN. Then start Gabriel as this will allow Gabriel to function within the Avast Secure VPN application.
Still have questions?
Please take a look at the Gabriel Collaboration Suite Online Manual or the Support Forum.
You also can send us an email to firstname.lastname@example.com and we will create a support ticket for you.