text:
It was six years ago when Benjamin Lambeth realized the US military had lost its unquestioned air superiority.
Mr. Lambeth, an American researcher for the Rand Corp., took the throttle of Russia's top-of-the-line fighter jet, the Su-27 Flanker, and felt the roar of what was, for the moment, king of the skies.
"It had tremendous power and agility," he recalls. "In the hands of a professional pilot, and with proper maintenance, it could match America's best."
Mr. Lambeth's unique experience, at the invitation of the Russian Army, helped stoke a debate that lies at the core of one of the most important national security issues the US faces going into a new millennium.
Pentagon officials argue that rival countries are close enough to the US militarily that they still present a major security threat. Independent military analysts, however, almost unanimously agree that the US is so far ahead of its potential enemies that it could cut its defense budget and still have the power to easily win simultaneous wars - the current strategic lodestar.
The Russian Su-27 is an argument for both sides. When armed with state-of-the-art, infrared-guided missiles, it may be the world's best fighter jet. Yet Russia is so poor that it can neither properly train pilots nor turn on the production lines to manufacture the plane in quantity.
The result is that, for the moment, there is no real challenge to the US-made F-15, which first flew in 1972. On the other hand, military officials are quick to say, a challenge could emerge if a third country paid the Russians to begin production.
With the end of the cold war and collapse of the Soviet Union, determining how much might the US really needs has in some ways become more difficult. How, for example, does the Pentagon justify spending nearly $300 billion this year when its enemies look so threadbare?
Although Russia is considered America's greatest security threat, it is a ghost of what it was during the cold war. Another potential combatant, Iraq, has only gotten weaker since operation Desert Storm. While North Korea, the consummate "rogue state," has an enigmatic military capable of inflicting great damage, it would probably lose a head-to-head confrontation with US ally South Korea.
According to Andrew Hoehn, the deputy secretary of defense for strategy, the rationale for today's spending lies in the Pentagon's twofold task of handling today's regional conflicts, like Kosovo, while preparing for tomorrow's possible enemies, who range from tiny rogue states to a colossal power like China.
Because of that, he says, the US needs to continue developing superweapons like the F-22 fighter jet, which is designed to trump the Su-27 and could be a deterrent to any country thinking about challenging the US in the sky. Simultaneously, the Pentagon must work on the more abstract challenges that lie beyond the cold war, Mr. Hoehn says, like preparing for chemical warfare and improving the recruiting and retention of soldiers.
"Yes, we need to transform the military," Hoehn adds. "But we also need forces to meet the challenges that are here and now."
Many analysts, however, do not see a serious threat now. They see a bloated Pentagon still fighting Soviet phantoms - and politicians who can't stop the spending for fear of being labeled "weak" on national security.
Difficulty of cutting spending
President Clinton, for example, is considered vulnerable on defense issues because of, among other reasons, his personal history. As a result, he is unable to challenge the Pentagon, especially in today's booming economy.
"The Department of Defense and the chiefs of staff know that the president is in a weak position," says Dale Bumpers, a former senator who works for the Center for Defense Information.
According to Mr. Bumpers, politicians become hostages when the Pentagon develops new weapons systems that, although questionable in application, look good to the public. One example: the national missile-defense system designed to pick off incoming rockets. Although it tested successfully a month ago, it remains to be seen if it can work against real attacks. Moreover, its development angers the Russians, who in response have threatened to deploy more missiles.
"It won't be worth building if it throws US-Russian relations out the window," says Michael O'Hanlon, a researcher at the Brookings Institution. Yet funding for a national missile-defense system - an estimated $128 billion over 30 years - is unlikely to be seriously challenged on the Hill. But the real danger, analysts say, comes when the Pentagon becomes so fixed on old-style weapons - such as a new line of attack submarines and the Comanche helicopter - that they ignore the changing scope of warfare.
"We are probably severely under-investing in preparations to meet emerging challenges," says Andrew Krepinevich, director of the Center for Strategic and Budgetary Assessments, a Washington think tank that monitors defense spending.
Mr. Krepinevich says the Pentagon should focus more of its resources on new issues ranging from controlling satellite access in space to preparing for military intervention in urban settings.
Also, he says, the military needs to focus more on possible in-country security threats, which are increasingly likely to come through back-door channels. These days it would be easier for enemies to smuggle chemical weapons into America than it would be for them to launch a missile attack. And the chemical weapons could produce a bigger bang. "Even the Oklahoma City bombing showed what you can do with conventional weapons these days," Krepinevich says.
Also rapidly changing with the times - and throwing the military off balance - is the perceived nuclear threat against the US. While the Pentagon once raced to produce more atomic warheads than the Soviets, they now worry that Russia could fall into an internal crisis so severe that their nuclear arsenal could be raided and sold to a country like Iraq.
Yet, critics say, lawmakers are hesitant to fund programs in which the US and Russia would work together to safeguard Russia's nuclear stockpiles. Some analysts even say the threat of nuclear war is greater now than at the height of the cold war.
Finally, the debate on US security hinges on the strength of its allies - something military planners never take for granted. Countries in the European Union, including Britain, France and Germany, had a weak showing in Kosovo but are expected to improve their military prowess in coming years. And, says Lawrence Korb, a former assistant secretary of Defense, many of those nations are bound by treaties to come to the US's defense should it be attacked.
Mr. Korb, an adviser to a group called Business Leaders for Sensible Priorities, says the US would still be increasing its military advantage over its rivals if it, for example, cut spending by 15 percent.
Look what they're spending
As it stands, the projected US defense budget for 2000 will be more than three times greater than the combined military spending of China, Russia, and the rogue states Iran, Iraq, Syria, Libya, North Korea, and Cuba, according to Chris Hellman of the Center for Defense Information in Washington. By 2002, he says, the US, although the lone superpower, is likely to match its own spending levels from the cold war.
But while it is spending that critics say they want to cut, it is also spending that distances the US from its enemies and creates a deterrent to potential aggressors, says Mr. Lambeth, who flew the Russian Su-27. "We don't have to worry so much about the Russians now," he says. "The Russian military will only flourish as their economy does."
(c) Copyright 1999. The Christian Science Publishing Society


text:
Professional Office and Commercial Cleaners with over 20 years' experience in Perth
Large corporations know and trust us to provide the premium service they require. We provide professional cleaning for Amcap and Cube Consulting.
PREMIUM SERVICES Big Companies Trust Us!
We offer professional office and commercial cleaning clients with a competitive priced service. You'll be pleasantly surprised by our obligation free quotes.
COMPETITIVELY PRICED Professional Office & Industrial Cleaning
Our extensive selection, induction and ongoing training program ensure we hire and retain the best cleaners. Close supervision ensures quality work every clean.
WE HIRE THE BEST Extensive induction and ongoing training programme!
No two businesses are the same and neither are their cleaning requirements. We offer flexible, tailored solutions to meet your specific needs.
TAILORED SOLUTIONS We meet your specific needs
Quality Cleaning Services Guaranteed!
Get Cleaned provides top quality professional office and commercial cleaning at competitive prices. With a streamlined company structure, there is no large management team and overheads to cover so these savings are passed on to customers in our prices.
We're that confident in our high level of service that we offer all clients a guarantee. If you aren't 100% satisfied with a clean, we'll redo it immediately at no additional charge. Don't settle for anything less than a 5 star service.
For a guaranteed, professional service every time, contact Get Cleaned now on (08) 9349 6916 or email and request your no obligation cleaning consultation.

subset: commoncrawl


text:
10/7-23: Upstream Theater presents "Suspended" by Maya Arad Yasur
Thursdays, Fridays & Saturdays at 8pm, Sundays at 7pm, October 23 at 2pm only
Upstream Theater
presents the world premier of
Maya Arad Yasur
Directed by Linda Kennedy
with Phillip Dixon & Reginald Pierre
October 7-9, 13-16, 20-23
8pm except Sundays at 7pm
October 23 at 2pm only
Two men are dangling outside a skyscraper in a Western city. The men are refugees from war and have agreed not to talk about the past. They focus on their job washing windows, in plain sight of the well-dressed business people on the other side of the glass, suspended between a world they can see but cannot join, between a past scarred by violence and an uncertain future.
Set by Cristie Johnston / Lighting by Tony Anselmo / Props by Claudia Horn
box office hotline: 314-669-6382
admin: 314-863-4999


text:
Guest post by David Biemesderfer, President and CEO of Florida Philanthropic Network. This post also appears on RE:Philanthropy, a blog from the Council on Foundations.
Florida Philanthropic Network is pleased to once again be leading the state's delegation to Washington, D.C., for Foundations on the Hill (FOTH), March 21–22. Although we coordinate visits with our members of Congress back in their home districts throughout the year, FOTH is a critical part of our annual public policy engagement work.
Because Florida is such a large state, FOTH offers a great opportunity for our grantmaking members from Miami to the Panhandle to gather in the nation's capital for two days of focused interaction with our senators and representatives and their staffs. Our FOTH team members always walk away from the experience feeling energized and inspired by the collective voice we bring to Washington, on the statewide and national levels, and they enjoy the camaraderie that the FOTH experience always engenders.
FOTH is also a great model of collaboration between the Council on Foundations, the Forum of Regional Associations of Grantmakers, and the Forum's members across the country. Our sector is much better served, and has much more power, when we all come together for the common good.
A highlight for us last year was our meeting with Rep. Vern Buchanan (R-Fla.), who at the time was a new member of the all-important House Ways and Means Committee. Two years ago, it was our meeting with then-Rep. Suzanne Kosmas, which led directly to her introduction of a bill to extend the IRA charitable rollover. Talk about seeing our Hill visits make a difference! We always walk away from our days on the Hill learning something new, making new connections, and feeling like we moved the needle just a bit further in helping philanthropy to build a better Florida.
I've been involved with FOTH since the beginning, and my advice to our delegation members never changes. First, make sure you tell your story, in your own words, about the good work you're doing in your communities. Second, always wear comfortable shoes.


text:
Welcome to Ryan Shervill.com
One of Canada's best known woodworkers and do-it-yourself gurus, Ryan is a Master Woodworker, Designer and 'Do It Yourself' expert who hails from the shores of Georgian Bay in Ontario.
Ryan is an award-winning writer/columnist with over 600 published articles in multiple publications, a Contributing Editor/Pro at Canadian Home Workshop magazine, and a columnist/regular contributor for several other publications including Canadian Woodworking and Home Improvement, Cottage Life, and Outdoor Canada Magazine. Ryan has been practicing his craft for more than 15 years, and actively works to promote and encourage new people, both children and adults alike, to "get their hands dirty" and jump into a project through his articles and instruction, speaking engagements, seminars and television appearances.
Ryan's "real world" approach to both woodworking and home improvement offers something for people of all skill levels, and he believes that people should feel comfortable working within their skills-set while they strive to improve, even if they are just starting out.
"Doing something the easy way isn't always the best way ... but it's not necessarily always the worst way either. As long as there is sawdust hitting the floor, and you are enjoying the journey, that's whats important ... the rest will come in time."
EDITORS: Whether you are looking for editorial, researched-based technical pieces or full project plans / articles, please contact Ryan at email@example.com to discuss what he can offer you.
ON THE TECHNICAL SIDE: Ryan has worked with several manufacturers assisting in new tool / product / prototype development and testing. Ryan can offer a unique perspective during these critical early stages, as it's been said that "He has the mind of an engineer, but tempered with the heart and experience of a woodworker". Contact Ryan to see what he can do for your company. Contact: firstname.lastname@example.com
PRINT-TELEVISION-DIGITAL MEDIA: Appearances / Seminars
In addition to editorial work, Ryan is also a seasoned public speaker who makes regular appearances at consumer trade shows from coast to coast. He is known for delivering informative, entertaining seminars and presentations and getting his message across through effective technical discussion mixed with humour and audience participation.
Ryan has appeared on several Television networks including CTV, Global, City TV, A-Channel, and CHCH with topics ranging from Children in the Workshop to new tool demonstrations, as well as show and product demos.
PRODUCERS/PROMOTERS/PR and MARKETING: Please contact Ryan to discuss how you can work together to enhance your next project. Please contact email@example.com
Just have a comment? Do you have a woodworking or DIY question I can help with, or maybe you are a reader with a question about one of my articles? Please feel free to contact me anytime, I'd love to help.


text:
Miss Kim's Fun Filled DVD will…
Spark Your Child's Imagination!
Pretend with Miss Kim DVD!
- Fun: A fun-filled good time that takes your child on an imaginary journey with creative movement, dance, and music!
- Real Engagement of Your Child's Imagination: Your child will watch this DVD over and over as they pretend along with Miss Kim and become part of her stories!
- Child-Safe Viewing: Embraces your child's attention in a positive, wholesome manner.
- Gets their Brains AND Bodies Moving! Helps develop your child's motor skills and enhances creativity through imaginative play and story telling with movement, music, and dance.
- Created for children 18 months to 5 years old. Perfect for Preschool age children!
- Helps prepare beginning ballerinas for their first dance class. This DVD introduces some of the basic movements Miss Kim uses to teach beginning tap and ballet classes and shows how much fun these classes are for young children.
- Not just for girls!
- Makes a Great Gift Item! Grandchildren, nieces, and friend's children will appreciate such a wonderful and thoughtful gift!
- Approximate Running Time: 16 minutes. "I've had people tell me they wish it was longer, but no one has ever returned my DVD because it was too short! Children and parents love it! If you have any doubts that your child deserves this DVD, and will treasure it, please read the comments and reviews at the bottom of this page." ~Miss Kim
From Parents…
"Way Over My Expectations…"
~ K. Bakke
"My 2 1/2 Year Old Daughter Routinely Begs to Watch Miss Kim…"
~ R. Palmer
"Awesome DVD – This was SO worth $10 and more!…"
~ A. Kimrey
"Love it and My Kids Love it…"
~ L. Darms
Scroll down to Read Full Comments from Parents…
From Miss Kim…
After teaching dance for so many years a lot of my students, and their parents, have asked me "when are you going to write a book or make a video?" I finally decided I was going to fulfill that dream and make my very own children's DVD. I wanted to create something children would love and that would engage their imagination with stories and activities like my young dance students respond to so well. I really love the DVD we created and I know that the children in your life will love it too.
As a mother I'm always concerned about what my 3 year old watches on TV as well as movies or DVDs. I'm sure you have that same concern with your own child. Rest assured that this DVD was created by a mother of four children and contains only positive, wholesome, and fun content.
I'm so excited that I can now share what I love to do with so many. My first DVD is titled Pretend with Miss Kim and is intended for children 18 months to 5 years old.
Miss Kim
P.S. – Sign Up! I plan to create additional DVDs, perhaps even a coloring book, and a story book. Please sign up to my mailing list, using the form at the bottom of this page, so that you will receive information on these items as they become available!
What Parents Say about Pretend with Miss Kim!…
"Way Over My Expectations"…
Miss Kim,
This is a very long over due thank you note for the video. I had won it from 5 minutes for mom and couldn't wait to see what it was about. Boy oh boy did it go way over my expectations. I have lost track of how many times my three year old daughter has watched it. She quotes you during play time: Mom, paint some yellow, or let's do a Miss Kim burpie. The cuteness is we live in Iowa and she adds your southern accent. During the video she doesn't move, but then once it is over she is does all of the motions. I am so glad that I won this video.
Thanks again,
~ Kelly Bakke
"Awesome DVD – This was SO worth $10 and more"…
"I bought this for my 3 1/2 year old daughter whom I am trying to get interested in dance. She loves it. She will watch it over and over and I love peaking in on her "pretending with Miss Kim". This was so worth $10 and more.
Thank you Miss Kim!
~ Amy Kimrey
"Begs to Watch Miss Kim"…
My 2 1/2 year old daughter routinely begs to watch Miss Kim. While the dvd is playing she imitates the language and movements of the children and has begun to sing along. Sarah loves "Mr. Sun" and sings it with the arm movements when we're in the car, the grocery store or just spending time together. When Mr. Bunny starts she says, Come on Mommy! Let's get a blanket and we act it out together. I love seeing her laughing and having fun while participating in the activities. Miss Kim, you are a celebrity at our house!!
~ Renee Palmer
Sarah's Mommy
"It is a Great DVD!"…
My daughter and son really enjoy the Pretend with Miss Kim DVD. They get up and move with the children on the video and sing all the songs by heart. They watch it over and over. Miss Kim is a movie star in our house! It is a great DVD!
~ A. Royal
"Pretend with Miss Kim is a Great Help with My Grandkids…"
My grandchildren love Pretend with Miss Kim! They really get going with the children on the video.
~ D. Young
"Love it and My Kids Love it…"
…Wish it was longer!
~ L. Darms


text:
Quote stjarna: Raving about seeing Lucas longer than one minute- and sincerely hoping he gets now more and more airtime!!! Refreshing!!!! :)
I AGREE!!! PLEASE keep Lucas the way he is now. He's so handsome. LOVING seeing him on his on and not in the middle of Sami's life.
This is great!! SO FAR!! Just NO changes please.
Stand up to that Mother of yours, Lucas! :)


text:
Sketchbook by Kendra Shedenhelm
Friday, April 11, 2014
In like a lion
While working on my happy lions for the
circus pattern project
a few weeks ago, I made a rough sketch of a voluminous lion face. I tossed it aside at the time, but I keep running into it, and I decided to try another one today. I'll post more once the linework is completed and I've added color, but I look forward to seeing where I can go with this. Stay tuned!
Posted by
Kendra Shedenhelm
Email This
Share to Twitter
Share to Facebook
Share to Pinterest
Newer Posts
Older Posts
Subscribe to:
Posts (Atom)


text:
Susan Ralston
Susan Bonzon Ralston (born October 15, 1967), is the President of SBR Enterprises, LLC, a government affairs, public relations and business consulting firm, which assists businesses with strategic partnership development, public affairs and public relations activities. Ralston was formerly Special Assistant to President George W. Bush and a deputy to Karl Rove, the Deputy Chief of Staff and Senior Advisor at the White House, from 2001 until her resignation in 2006.
Early life and education[edit]
Ralston was born in Pennsylvania to Filipino-American parents, Teotimo D. Bonzon and Purificacion Lagman Bonzon. She graduated from Loyola University Chicago with a bachelor's degree with honors, and from Keller Graduate School of Management with a Masters of Business Administration.[1]
Early career[edit]
Before moving to Washington, D.C., Ralston was an office administrator for M&J Wilkow, Ltd., a commercial real estate firm in Chicago, Illinois.[2][3] In Washington, she worked for Jack Abramoff, at the legal and lobbying firm of Preston Gates Ellis & Rouvelas Meeds, LLP. In 2001, when Abramoff left Preston Gates to work at Greenberg Traurig, she also changed firms, continuing to work for Abramoff, with the title of Assistant Director of Governmental Affairs.
Government career[edit]
White House[edit]
Ralston was hired in 2001 as the most senior assistant to Karl Rove. Ralston was the Special Assistant to the President and a deputy to Rove, the Deputy Chief of Staff and Senior Advisor at the White House for almost six years. She was responsible for managing the activities that comprised the Office of the Senior Advisor, including the development of policy, strategic planning, political affairs, public liaison, and intergovernmental affairs efforts of the White House. She was also responsible for the development and production of presidential and major surrogate events.
As a Filipino-American, Ralston was a member of the Presidential Delegation to attend the Inauguration of President Gloria Macapagal-Arroyo of the Philippines in June 2004.[4] She took part in a bi-partisan exchange to Vietnam in August 2003 that was organized by the American Council of Young Political Leaders (ACYPL).[5]
Investigations and questioning[edit]
On July 29, 2005, Ralston testified before federal grand jury prosecutor Patrick J. Fitzgerald, investigating whether government officials illegally disclosed the identity of CIA officer Valerie Wilson. Matthew Cooper made a call sometime in July 2003 to Karl Rove but there were no records of the call. Ralston claimed there were no records because they had transferred his call.[6]
On January 3, 2006, Jack Abramoff pleaded guilty to conspiracy, and related charges, and agreed to cooperate with prosecutors in a corruption probe in Washington.[7] In September 2006, the House Government Reform Committee released a report on Abramoff's dealings with the White House.[8] Ralston resigned on October 6, 2006, after it became known that she had accepted gifts and passed information to Abramoff.[9]
In May 2007, Ralston sought immunity before testifying in front of Representative Henry Waxman's House Committee on Oversight and Government Reform. She was deposed in private before asking for immunity.[10] On May 10, 2007, she testified to the United States Committee on Oversight and Government Reform that Rove used an Republican National Committee (RNC) email account daily for most of his official communications as Deputy White House Chief of Staff for Strategic Planning and Senior Advisor to the President, a possible violation of the Presidential Records Act of 1978.[11]
- ^ Nash, Phil Tajitsu (2005-12-16). "Asian Face At the White House: Ralston May Be More than a Footnote". AsianWeek. Archived from the original on April 23, 2006. Retrieved 2006-10-07.
- ^ Jennie L. Ilustre (August 2004). "Susan Ralston, on Top at the White House". AsianFortune.com. Archived from the original on September 21, 2004.
- ^ Asian Social Network - Your Portal to America's Asian Community
- ^ "At the Inaugural: Spotlight on Fil-Am in U.S. VIP Delegation". February 2004.
- ^ H. CON. RES. 430, Recognizing the accomplishments of the American Council of Young Political Leaders for providing 40 years of international exchange programs, increasing international dialogue, and enhancing global understanding, and commemorating its 40th anniversary [1]
- ^ Johnston, David (August 3, 2005). "2 Aides to Rove Testify in C.I.A. Leak Inquiry". The New York Times. Retrieved May 24, 2010.
- ^ "CNN.com - Lobbyist admits to kickbacks, fraud - January 3, 2006". CNN. Retrieved May 24, 2010.
- ^ Schmidt, Susan (2006-09-29). "Abramoff Put White House Contacts at 400". Washington Post. Retrieved 2006-10-06.
- ^ Peter Baker and James V. Grimaldi (October 7, 2006). "Rove Aid Linked to Abramoff Resigns". Washington Post.
- ^ [2][permanent dead link]
- ^ United States House of Representatives, Committee on Government Oversight and Reform, Majority Staff, Investigation of Possible Presidential Records Act Violations, Interim Report, June 2007


text:
The U.S. Securities and Exchange Commission suspended trading in the stocks of 35 small companies linked to spam e-mail campaigns urging small investors to buy shares.
The SEC said it launched an enforcement effort to protect investors from potentially fraudulent spam e-mail promoting small company stocks with phrases like, "Ready to Explode," "Ride the Bull" and "Fast Money."
"Today's action will disrupt the operations of these boiler rooms and make it harder for the spammers and promoters to dump their stock on an unsuspecting public," SEC enforcement director Linda Thomsen said at a press conference on Thursday.
The commission said in a statement that an estimated 100 million of these spam messages are sent every week, triggering dramatic spikes in share price and trading volume before the spamming stops and investors lose their money.
It said the stocks halted typically sell for less than $1 a share and are quoted on the Pink Sheets quotation service. The trading suspensions began on Thursday and will last for 10 business days, ending at noon on March 21, the agency said.
Mark Schonfeld, director of the SEC's northeast regional office, said that investor losses related to the 35 companies are in the tens of millions of dollars.
"Now that we have stopped the trading in these stocks, we will focus our attention on the people behind the spam and profiting from it," Schonfeld said.
He said the SEC is investigating the companies themselves as well as outsiders, and that the same people are likely behind multiple spam campaigns.
In one spam campaign involving Apparel Manufacturing Associates, the SEC said the company's stock closed at 6 cents on trading volume of 3,500 shares on Friday, Dec. 15, 2006.
After a weekend spam campaign distributed e-mails proclaiming "Huge news expected out on APPM, get in before the wire, We're taking it all the way to $1.00," trading volume on Monday, Dec. 18, 2006, soared to 484,568 shares with the price spiking to over 19 cents a share.
Two days later the APPM price climbed to 45 cents. However, by Dec. 27, 2006, the price had slumped to 10 cents on trading volume of 65,350 shares, the agency said.
SEC Chairman Christopher Cox said that not even the investor protection agency is immune to the onslaught of stock-related spam. He said the SEC's public affairs director, John Nester, received an e-mail touting the stock of one of the 35 companies.
"Not even even the SEC's spam filter can stop all this spam," Cox said.
The SEC said it suspended trading in the following stocks:
Advanced Powerline Technologies (APWL.PK)
America Asia Petroleum (AAPM.PK)
Amerossi Int'l Group (AMSN.PK)
Apparel Manufacturing Associates (APPM.PK)
Asgard Holdings (AGHG.PK)
Biogenerics (BIGN.PK)
China Gold (CGDC.PK)
CTR Investments & Consulting (CIVX.PK)
DC Brands International (DCBI.PK)
Equal Trading (EQTD.PK)
Equitable Mining (EQBM.PK)
Espion International (EPLJ.PK)
Goldmark Industries (GDKI.PK)
GroFeed (GFDI.PK)
Healtheuniverse, Inc. (HLUN.PK)
Interlink Global (ILKG.PK)
Investigative Services Agencies (IVAY.PK)
iPackets International (IPKL.PK)
Koko Petroleum (KKPT.PK)
Leatt Corporation (LEAT.PK)
LOM Logistics (LOMJ.PK)
Modern Energy (MODR.PK)
National Healthcare Logistics (NHLG.PK)
Presidents Financial (PZFC.PK)
Red Truck Entertainment (RTRK.PK)
Relay Capital (RLYC.PK)
Rodedawg International Industries (RWGI.PK)
Rouchon Industries (RCHN.PK)
Software Effective Solutions (SFWJ.PK)
Solucorp Industries (SLUP.PK)
Sports-stuff.com (SSUF.PK)
UBA Technology (UBTG.PK)
Wataire Industries (WTAF.PK)
WayPoint Biomedical Holdings (WYPH.PK)
Wineco Productions (WNCP.PK)


text:
Si prefiere leer este contenido en español, siga este enlace.
Committed to The Success of Our Students
So many of us in this county are products of teachers and administrators in our public schools that touched our lives and awakened our minds. From Coach Bell and his 'Gummint' class to Mr. Massey's Chemistry class, I was inspired to learn and grow on my way to a fulfilling and successful life.
Our students deserve inspiration, encouragement, and a chance to find their passion. Our students deserve an education system that will expose them to the vast possibilities available in life as well as prepare them to pursue those possibilities.
I believe that Shelby County Public Schools are striving to do just that.
The challenges we face are that the target for success moves when Frankfort or Washington speak and change the standard or threaten funding. The job market is ever changing and careers that weren't on the horizon even a few years ago are going unfilled and students must be prepared to fill them as well as jobs in the trades that aren't going away.
The task at hand for public schools is broader in scope than ever.
I want to be a part of the solution to the challenges our students face. I want to lend what talents and experience I have to a school system that is boldly navigating the waters of constant change. I want to advocate for our students through service and ensure that every student has an even better chance at finding their inspiration than we did.
I ask for your support and your vote in 2018 as I run for Shelby County Board of Education, District 2.
Will Barnett
Who can vote?
District 2 is represented in green and includes the voting precincts A102, A104, B104, B105, C103, and C105 but I am committed to representing the interests of every student in Shelby County. Need more information or to register to vote? Check out the links below.
Learn about my background and experience as a Board Member, an adult educator, and a parent.
It is my goal to be accessible to you as a Board Member and as a candidate. Get in touch with me.
Find Out How...
Find out what makes me so passionate about public education and how I want to help our kids succeed.
Follow news on the campaign as well as find videos recapping board meetings.
Learn Moree...


text:
Josephine Kestian
Sponsored By
Man Due In Court For Elderly Mom's MurderA Berwyn man was due in bond court Thursday, charged with strangling his 90-year-old mother at her west suburban home.
Son Charged In Berwyn Woman's StrangulationMurder charges have been filed in the early-Tuesday strangulation death of a 90-year-old Berwyn woman at her west suburban home.
90-Year-Old Woman Slain In BerwynThe death of an elderly woman found with injuries to her face is being investigated as a homicide.


text:
Adults Health, Well-Being & Fitness > Health & Wellness Education, Workshops and Screenings:
Diabetes Prevention Program
If you are at least 18 years old, overweight, and are at high risk of developing type 2 diabetes, this program can help! During the year-long program, you meet for 1-hour per week in a small group class with a trained Lifestyle Coach . The Lifestyle Coach provides class participants with the tools and the support to facilitate you on your journey toward healthier eating, increased physical activity, weight loss and sustainable behavior changes.
All content © 2018 YMCA of Greater Hartford • 50 State House Square, 2nd Floor • Hartford, CT 06103
Built and maintained using SiteTogether™
Design and programming © 2005-2018 Version2, LLC. All rights reserved.
No portion of this site may be used, copied or duplicated without permission.


text:
Overstock uses cookies to ensure you get the best experience on our site. If you continue on our site, you consent to the use of such cookies. Learn more .
Home garden chaise lounges provide a comfortable place for you to relax by the pool or lounge on the back lawn on a sunny day. Overstock.com offers a variety of different types of lounge chairs including folding, reclining, water resistant, eco-friendly, stackable, removable cushions, and inflatable lounge chairs so that you can be comfortable regardless of your preferred style. You can find lounge chairs made of aluminum, wicker, metal, wood, vinyl, stainless steel, and wrought iron. Popular brands such as Ponce, San Marco, Caravan, Jardin, and Toscana are available. Many of these lounge chairs feature thick cushions to keep you comfortable for hours. Available in singles and in sets, some styles of lounge chairs feature tray tables, pull-out trays, or wheels for added convenience. There is even an indoor / outdoor large bean bag chair in which you can recline.
Sun lounger chaises feature a solid frame with padded cushions and an adjustable backrest that make it easy to lay back, relax, and bask in the sun. These cozy pieces add character and comfort to your patio or poolside, with frames made from weather- and sun-resistant materials like solid wood and aluminum. Many sun loungers feature adjustable backs and armrests for added comfort, as well as built-in pockets for books and magazines.
Zero gravity loungers use state-of-the-art balance technology to create a sense of weightlessness. These unique chairs feature supportive footrests that lean back with the chair and elevate your feet to the same level as your heart, easing tension, reducing stress, helping keep your back aligned, and improving circulation. Outdoor zero gravity loungers are made from premium weatherproof materials and allow you to soak up the sun in carefree comfort.
Double chaises include space for two loungers side by side, and make a great choice for couples. Double chaises are often built with a single, uniform frame that supports cushions on both sides, but some are sold as sets of two, with matching frames and cushions. Larger double chaises sometimes include built-in shades or umbrellas that make it easy to enjoy the warm air without worrying about sunburns or UV radiation.
There are plenty of other outdoor chaise lounge options as well, with everything from beanbag chairs that withstand the elements to round daybeds with built-in canopies and accent pillows. Finding the right lounger for your outdoor space may take some time, but with hundreds of fresh and stylish options available at Overstock.com, you can be sure that the perfect fit is out there.
If you need further help or information please visit our Online Help Center


text:
Le Light Manufacturing Co
No reviews for this business Add a review
- 0407 60# ###
Unit 7 135 Mooringe AveMap
Camden Park SA 5038Click to view map
- Send email
About Us
Le Light Manufacturing Co are a Blacksmiths operator providing a wide range of products and services including hammering, furnace or repairs. They are based in Camden Park, SA and can be contacted in business hours by phone or email after hours.
View similar businesses near: Camden Park SA
There are no reviews for this business
There are no reviews for this business


text:
Registered: Nov 2001
Posts: 6
29) Which of the following are TRUE about interpreting class diagrams from different perspectives?
a) Specification perspective class diagrams are developed without considering the programming language that might be used to implement it.
b) The conceptual perspective class diagram of an application would not include all the classes required and their details, rather, they would only identify domain classes.
c) In the conceptual perspective, associations represent relationships between classes, whereas they represent responsibilities in the specification perspective.
d) Operations (the processes that a class knows to carry out) should be used in conceptual models to specify the interface of a class.
Multiple Select - Please select all of the correct answers (this question has 2 correct choices).
Last edited by ahj999 on 11-13-2001 at 05:18 AM
Report this post to a moderator | IP: Logged
Registered: Oct 2001
Location: Santa Clara,CA
Posts: 7
Choice (b) & (c) are correct.
choice (a) - Conceptual perspective class diagrams can be developed without considering the programming lanaguage that might be used for implementaion. But specification perspective class diagram has to consider it because this diagram need to define interfaces of software.
choice (b) - it is correct. Concep. persp. class diagrams responsible for showing those classes which help in understanding domain concepts.
choice (c) - it is correct. Spec. persp. shows interfaces of a class. These interfaces are nothing other than implementation of associations between classes. These interfaces are methods which a class has to implement eventually( responsibilities of class).
choice (d) - This task should be done at specification level.
Registered: Nov 2001
Location: Los Angeles, CA
Posts: 9
The answer is B & C.
b) The conceptual perspective class diagram of an application would not include all the classes required and their details, rather, they would only identify domain classes.
c) In the conceptual perspective, associations represent relationships between classes, where as they represent responsibilities in the specification perspective.
Refer to UML Distilled page 51-52.
B b/c - If you take the conceptual perspective, you draw a diagram that represents the concepts in the domain under study. These concepts will naturally relate to the classes that implement them but ther is often no direct mapping. Indeed, a conceptual model should be drawn w/ little or no regard for the software that might implement it, so it can be considered language-independent. It represents "real-world" objects or domain classes
C b/c - From the conceptual perspective, associations represent conceptual relationships between classes.
Registered: May 2001
Location: New York
Posts: 37
The two different perspectives for using class diagrams is described very well in Larman's book.
The conceptual perspective is taken during domain analysis to identify 'concepts' in the domain being analyzed. These 'concepts' are typically real-world entities which show up as nouns in the use cases.
The specification perspective is probably better known as the design perspective (as in: analysis and design), and involves the specification of the operations that are discovered during the development of interaction diagrams.
B) correctly describes the conceptual perspective.
We can rule out D) because operations would not be specified in the conceptual perspective.
That leaves A and C which are close. I would tend to think that A is NOT true and that language considerations MAY affect the design of specification perspective classes. What bothers me about this is that it should be possible to generate source code in multiple languages from a single class diagram. The main issue here, I believe, is that attribute data types may be different for each supported language.
Answer C is more probable but is difficult, nonetheless, since most people don't understand this fine distinction between relationships vs. responsibilities. Anybody care to try to explain this distinction?
Registered: Jan 2002
Location: London
Posts: 3
Agree, (B) and (C) are correct.
For the second choice, see UML Distilled pp52-54 on Associations within class diagrams.
"From the conceptual perspective, associations represent conceptual relationships between classes .."
"Within the specification perspective, associations represent responsibilities."
Registered: Mar 2002
Posts: 20
Please look at Larman page 144. In refering to the specification perspective:
"The diagrams are interpreted as describing software abstractions or components with specification and interfaces, but no commitment to a particular implementation (for example, not specifically a class in c# or java). "
This makes "a" a correct answer. page 52 of fowler shows "c" to be the right answer.
I chose "a" and "c".
I say the answer is (a) and (c).
Answer (a) even though you are looking at software in the specification perspective, the interfaces of the software, not the implementation(fowler).
Answer (b) is incorrect in my opinion because of the word "only" in the statement. The conceptual perspective not only shows the concepts in the domain model but conceptual relationships between the classes(fowler).
I know I maybe stretching it, but I believe (a) is more correct than (b) because of that word.
< Contact Us - Objects by Design
Powered by: vBulletin Version 2.3.5
Copyright ©2000 - 2018, Jelsoft Enterprises Limited.
Copyright �1999-2005, Objects by Design, Inc.


text:
In playing the updating game, it would be wise as a first move to lay out all the glad rags of yesteryear. The fun part -- deciding what you want to buy -- comes later.
One way to begin is to sort out jackets, skirts, pants, and other separates according to color. This will make the final assembly easier to organize. Neutrals such as gray, mauve, beige, taupe, khaki, and cream can be grouped together. Tops, including sweaters, blouses, shirts, and camisoles, can go in different piles.
Since no one blanches at the idea of combining mohair with a silk print or velvet with tweed these days, putting an assortment of fabrics and textures in the same pile will not matter, as a general rule. When garments in related tones are side by side, they may suggest new combinations that had not before seemed workable.
Next comes the wedding-out process. The newest skirts are long, about midcalf length, and extremely full. A closely fitted plumbline skirt would be the first item to set aside. It might, however, serve as an underskirt for a tunic. If not, save it for another year if it is a good-quality garment.
Anything with heavily padded shoulders that would involve complicated alteration should be eliminated. Shoulder emphasis now comes from broadened yokes or puffy gathered sleeves.
Look over and try on chemise-style short dresses and A-line skirts. Both could perhaps be shortened and put to new uses. Dresses can sometimes serve as tunics over a narrow skirt. A short, full skirt might be made even shorter and worn over matching opaque tights (provided the owner is young enough to carry off that look). Big and blousy below-hip-length sweaters may be revived the same way. The trick is in lightly elasticizing the ribbing at the bottom of the sweater to achieve a bubble shape. Leg-warmers or ribbed wool tights go well with a tunic-length sweater.
Jackets that cover the hips will be harder to wear with the new full skirts than a short, semi-fitted style. Shortening a tailored jacket is a job for an expert tailor, however, so here again, the too-long jacket is a garment that might be put away.
Bell-bottom pants that are not too closely fitted through the knees and thighs may be cut off below the knee, gathered in with an elastic band, and turned into knickers. But this only works if the fabric is reasonably pliable. Trying to turn trousers into culottes succeeds only if the trousers were full and gathered to begin with.
Body shirts with long tab collars are not worth keeping unless they are pure silk and could be converted into a tank top or camisole. But a full-cut shirt with an outdated collar is still usable. It can be snapped up by wearing the collar up and wrapping the neck with a wide satin ribbon tied with a floppy bow under the chin.
Shawls, capes, ponchos, circular skirts, long mufflers, and other such leftovers from the Big Look days of four years ago are money in the bank and should be resuscitated. Ditto midcalf tiered-ruffle peasant skirts, paisleys, folkloric items, dark tartans, and cowboy or flat-heeled straight shaft boots that have been on the shelf.
Among the looks to aim for are dashing cavalier or buccaneer, western Santa Fe, folk costumery, and old-time Russian. But combining tweeds and Shetland sweaters with a new ruffle-edged printed blouse, dressing up a dark suit with a metallic-shot shirt, or simply adding a leather cinch to a favorite outfit will help stretch the wardrobe.
Decisions on what to keep and what additions to make depend mostly on the overall tonal scheme. If this is limited to two colors -- beige and black, for example, or khaki and burgundy -- brights, pastels, and metallics can easily be added as accents or contrasts.
Almost every wardrobe this year will earn dividends from the purchase of a beautiful pure silk blouse, a white pure-cotton Victorian-style shirtwaist, a big swirling skirt perhaps with a lace-edged ruffled petticoat to wear underneath, a well-tailored culotte, or some corduroy or velvet knee breeches.


text:
Asthmatic Students Need Their Inhalers
When I was in school, I suffered chronic headaches; so I carried a tin of Anacin in my pocket all the time. Of course, that was 60+ years ago. If it were now, I'd have to suffer.
Now schools take medicines away from students — even life-saving, emergency, prescription medicines — and students suffer and sometime die. It's outrageous, and it must stop!
Read the article at the link below. Randy Cassingham says it far better than I can in this article from his weekly newsletter, This Is True.
I've been a subscriber for more than 20 years, and a Premium subscriber for most of that time. It's one of the best reading investments I've ever made.
Randy describes This Is True as "a newsletter that uses 'weird news' as a vehicle to explore the human condition, and bring up questions about society — in an entertaining way." After the article, he invites you to "consider scrolling up to the top of the page for a free e-mail subscription."
Do it. You'll be glad you did. If you enjoy it as much as I do, you might want to upgrade to the Premium Edition sometime, but that's optional.
No, he doesn't pay me a commission. It's just a great source of well written, thoughtful, and thought-provoking information and entertainment. It's well worth your time. And maybe your money.


text:
Bow Hunting - Ontario Hunting - Deer Hunts - Ontario Archery Deer Hunts - Non-Resident Deer Hunting
Please click here to go to our Photo Gallery to see all Buck pictures and hunting photos
·Exceptional Whitetail Deer Hunting
·Trophy Bucks
·High Success Rate for Whitetail Buck harvest
·Active Baits Sites and Food Plots specifically selected to attract deer
·Hunting Stands - please bring your own Portable Stand and Harness
·Exclusive Low Pressure Deer Hunting Areas
·Limited Number of Whitetail Deer Hunters
·Over 2000 acres of land to hunt on
·Knowledgeable and Experienced Whitetail Deer Hunting Guides
·Transportation back & forth to your deer hunting site if required
·Help Tracking & Retrieving your Whitetail Buck
·Help Dressing your trophy Buck
·A place to Hang your Whitetail Deer
·Freezer Service for your deer hide and venison deer meat
·Help arranging Professional Processing & Wrapping of your venison deer meat
·Help arranging for local taxidermist to do your trophy Buck Mount
·A Picture taken of you and your Trophy Whitetail Buck
·Modern comfortable Housekeeping Cabins (with TV & Satellite)
·Quality Meals & Great Coffee: "more than you can eat & drink" - American Plan
·Quality Whitetail Deer Hunting Vacations at Affordable Prices
Baited sites with opportune areas to place your portable stands for optimum hunting or wildlife viewing with photography opportunities.
Portable Deer Hunting Stands can be set up in most of our hunting sites to allow an opportunity for harvesting a Trophy Buck with Archery Equipment as well as rifles and other firearms such as Muzzle Loaders.
The success rate for this camp has always been excellent.
We will do everything we can to bring in the bucks … but remember, we can't guarantee the weather or your hunting skills.
Our Deer Hunting Success Rate Depends on You
2018 Whitetail Deer ARCHERY Season Oct 1 ? and ends Oct 26th
2018 RIFLE, Muzzleloader or Archery Oct 27th - Nov 15th - our rifle hunt week starts Friday Oct 26th.
Non-resident deer hunters have to be guided; however the guide does not physically stay with you all day.
HHR - Trophy Ontario Whitetail Deer Hunts
This is a full service Bow Hunt package that includes:
We can help arrange your Trophy Buck to be mounted at a local taxidermist
Archery Hunters – please bring your portable stands for optimal placement of stands for Archery Hunt


text:
- ITV Report
Council planning school takeover after ITV News Central investigation
Education officials in Nottinghamshire are seeking to take over the running of a village primary school which suspended its headteacher after a special investigation by ITV Central.
It follows an inspection last month by the watchdog Ofsted, which put Burton Joyce Primary School into "special measures".
The county council will ask the Education Secretary Michael Gove to dissolve the governing body and allow the authority to replace it with its own Interim Executive Board (IEB).
John Slater, from the council, said: "The [Ofsted] report acknowledges the strength of the acting leadership team which has raised the morale and secured the commitment of staff to support improvement. However, it also expresses significant concern about aspects of the school, including the strength of the governing body."
Governors at Burton Joyce Primary School suspended the headteacher Margaret Gretton last November. The decision came 24 hours after ITV Central broadcast a report highlighting serious allegations about the running of the school. Ms Gretton is currently the subject of a disciplinary process which is ongoing.
An acting head teacher, Phil Palmer, has been in charge since Ms Gretton's suspension. The county council say he will continue in his role supported by the new IEB.
The governing body now has 14 days to respond to the council's proposals. Parents will receive a copy of the Ofsted report later today and will be invited to a meeting next week to hear about the planned changes.


text:
I'm poor user of sunscreen! I go to beach and try to tan like hours without sunscreen because I don't usually get burned. Well this time it did happen. What happened was my skin became to peel and then irritated and dry. Wishtrend.com sent me this scrub so I was so excited to try this out. I don't normally like to use scrubs because mostly they have just tiny amount of actual scrub so it scratches the skin. I was praying that this scrub would be like mixture of honey and sugar! Like seriously scrub rich you know what I mean?
So this scrub is made with round cut walnut shells to gently remove dead skin cells and impurities on the skin. It has many different oils such as pracaxi seed oil, Brazil nut seed oil, vegetable oils and cacao seed butter which guarantees to make your skin moist, smooth and shiny.
Jungle Botanics - Natural Body Glow Nutshell Scrub is kinda pricy to my budget (USD23,90). However it is a massive bottle and I trusted that the ingredients are good. List about the ingredients comes when you scroll down.
So this is for dry and flaky skin but also for those who just wants to maintain their skin feeling and looking smooth as possible. This is also perfect if you have sensitive skin because this does not irritate it. It also gives a little bit of glow after use. However they don't recommend you to use this much to a face especially eye and mouth area. If you have dry patches on your face that you want to get rid of then take tiny amount of this product and scrub gently.


text:
Blackburn's Slick Cage is both elegant and indestructible. The polycarbonate-constructed cage offers MTB durability with road worthy appearance. - Minimalist profile - Ultra-snug fit with a solid grip - V-shape opening allows easier side insertion on small frames - 23 grams [more]
- Stainless steel construction - Won't rust or scuff water bottles - 4mm welded stainless steel construction - 41 Grams [more]
The original Blackburn cage design. - Welded aluminum for lightness and strength - Aluminum construction - Budget-friendly - 47 grams [more]
- Extra-burly welded oversized aluminum - Reinforced top to grip your bottle - 68 grams [more]
Blackburn's Tallboy Cage says: Why not keep 'em cold while on your weekly group ride. Transport your refreshments in luxury with this purpose-built cage. - Keep your 16oz cans cold and secure inside the custom Blackburn Koozie - Extra thirsty? No problem: skip the Koozie and direct mount a 24oz can… [more]
Blackburn's Carbon Cinch Cage embodies an elegant and sleek design that has a firm grip to keep your bottles cinched down. - UD Carbon Fiber - Uni-Directional carbon fiber material allows for maximum strength, and minimal material for ultimate weight savings - Bottle Retention - There is nothing… [more]
Modern mountain bikes' fancy suspension and lower standover height have put water bottle cage real estate at a premium, but Blackburn's Wayside Side Entry MTB Cage buys back some space! - Left or Right Handed - This 2 piece system can be installed so that the bottle is able to exit from either the… [more]
This is the rebirth of Blackburn's successful Camber Cage. Built tough to withstand MTB abuse, yet elegant enough to pop on your road bike, the Camber Cage pulls double duty, and looks good doing it. - Different color and finish options lets you pick a cage to match your bike - UD Carbon layup… [more]


text:
First off, Dan Zukowski has some very informative articles about Amtrak. It's particularly funny listening to Mineta say that the Bush administration wants to support Amtrak. After they proposed $0 for it in their most recent budget proposal, saying that bankrupting Amtrak would be a good thing. Hmm. Doublespeek seems to be in vogue these days.
I've watched about half of this week's 4-hour hearing about Amtrak governance. One very interesting thing about it is that the Amtrak board, which fired David Gunn, may not have had a quorom for months, or even years, including the meeting where they fired Gunn.
Secretary of Transportation Mineta, who holds a seat on the Amtrak Board, appears to have never actually attended an Amtrak Board meeting.
I wonder what will come out next about all this…


text:
|You are here: Home Index » Actresses » Sheryl Lee
|Please log in or Register here
Sheryl Lee
Promoting media: pictures, videos, wallpapers, quotes, bio, filmography.
|Sheryl Lee / Sheryl Lee Diamond / Angel Face
|Known for:
|Twin Peaks: Fire Walk with Me / Vampire$ / Mother Night
|Birth name:
|Sheryl Lynn Lee
|22 April 1967, Augsburg, Bavaria, Germany
|5' 5½" (1.66 m)
|Available Photos
|216 Some FREE Sheryl Lee nude pictures!
|Video Clips
Looking for Sheryl Lee Nude? Pictures and movie clips you will find inside Platinum Celebs. Join NOW!!!
What do you get inside Platinum Celebs?
Sheryl Lee nude latest pictures and movie clips and over 1.500.000 Celebrity Pics & over 25.000 Video Clips. Updates every single day.
Get Full Access!
User forum posts
Sheryl Lee FREE naked photos shoot!
Picture Inside.
Here you will find 6 totally FREE naked photos shoot of Sheryl Lee. You can view it even if you are not Platinum-Celebs premium member! Bellow every image of Sheryl Lee you will also find a link and You will be able to make a Cell Phone wallpaper of the picture or simply click on "Get picture code" link bellow the image and picture linking code box will appear. So you can simply share this pictures on other websites, blogs, forum...
Read More » Click here to visit Sheryl Lee FREE naked photos shoot!
Sheryl Lee Nude - naked picture, pic, photo shoot
Picture Inside.
Do you like this picture of Sheryl Lee? You can vote for this post by clicking the '+' or '-' icon at the top or you can also post your comments about this picture bellow. Read More » Sheryl Lee Nude - naked picture, pic, photo shoot


text:
Seared Salmon with Orange Glaze
After a night of wings, chips, pizza, chili, beer or whatever you ate at your Super Bowl gathering, some of you might be in need of some lighter meals this week. I'd like to recommend a recipe I came across from Recipe4Living. Seared salmon with orange glaze is the perfect post-Super Bowl dinner meal, and it's quite easy too!
My mom brought home some beautiful salmon fillets that she usually prepares with some combination of soy sauce, lemon juice and honey. I was in the mood for something a tad bit different so I browsed the site for a new salmon recipe and that's when Seared Salmon with Orange Glaze caught my eye.
By some stroke of fate, we happened to have all the ingredients already in the house (except for sherry wine/vinegar in which we'll discuss what we substituted for it later*).
The first step is to sear the salmon fillets in sesame oil. Make sure your oil is nice and hot first so you can sear it for 1-2 minutes on each side and get a nice crisp outer edge.
Next, you bake it at 400 degrees with some soy sauce and white wine.
Let it bake for 10-15 minutes while you prepare your orange glaze. I mixed a combination of fresh squeezed orange juice, already-prepared orange juice, ginger and my sherry vinegar substitute (1/2 cup = 1/4 cup vinegar, 1/4 cup white and 2 Tbs. sugar). On medium to high heat, let it cook down and thicken until it becomes more like a glaze.
Unfortunately, my sauce didn't thicken all the way (it could be because of my sherry vinegar substitute) but orange glaze, orange sauce…it's all the same (both tasty!)
*Note: You probably notice some vanilla extract in the photo above. That's because when I first knew I didn't have sherry, I read in our list of emergency substitutions that vanilla extract is a substitute for sherry. But, further research mentioned that for marinades and sauces, it's best to substitute sherry with a vinegar, water and sugar mixture (see ratios above).
As soon as the salmon is done baking, plate it and top it immediately with your glaze. You want the flavors to meld while they are hot.
The salmon had a very tender texture in the middle with a crisper outer edge. And the flavor was great too. I'm a huge fan of citrus with salmon so the oranges really did it for me. Not to mention, my dad – who usually dislikes salmon - loved it! And hey, feel free to try this out next Saturday because salmon is always a good idea for a Valentine's Day dinner!
Seared Salmon with Orange Glaze
Orange, sherry and ginger are a perfect mix the the salmon.
6 6 oz. salmon fillets, skinned if desired
1 Tbs. sesame oil, preferably untoasted (see note)
3 tsp. low-sodium soy sauce
1/4 C. white wine
1 C. fresh-squeezed orange juice
1 tsp. grated or minced orange zest
3 Tbs. sherry (substitute with one part vinegar, one part water and sugar)
1/2 tsp. peeled, grated or minced ginger root
2 thin slices orange, unpeeled
Pat salmon dry. Preheat oven to 400 degrees. Have ready a glass baking dish large enough to hold salmon in a single layer. In a large skillet over medium-high heat, heat oil. Add salmon and sear, turning once, 1 minute on each side. You should hear fish sizzle. Transfer salmon to baking dish and drizzle with soy sauce and wine. Transfer to oven and roast 10 minutes until cooked through and flakes easily.
Meanwhile, in a nonreactive small saucepan over medium-high heat, heat orange juice and zest, sherry and ginger; simmer, stirring frequently, about 15 minutes until sauce is reduced by half and thickened. Add orange slices and cook, stirring once or twice. Remove from heat. Transfer salmon to individual plates, drizzle with sauce and serve immediately.
Yield: 6 servings
Per serving: 321 calories, 41 percent calories from fat, 39 grams protein, 5 grams carbohydrates, .29 grams total fiber, 15 grams total fat, 107 mg cholesterol, 174 mg sodium.
Recipe from: The Healthy Kitchen : Recipes for a Better Body, Life, and Spirit by Andrew Weil, M.D. and Rosie Daley (Knopf)
More Like This:
Sauteed Salmon with Whiskey Sauce
Grilled Salmon with Tomatoes and Basil
Salmon with Honey Mustard
Related Posts
Tags: easy salmon recipes, light recipes, light salmon recipe, orange sauce recipes, salmon recipes, seared salmon with orange glaze


text:
|For Immediate Release
July 23, 2013
Victoria Chase
Highway Design Bureau
(603) 271-2171
|New Castle – Rye Public Informational Meeting
Wentworth Bridge on NH 1B Over Little Harbor
The New Hampshire Department of Transportation (NHDOT) will hold a public information meeting on the proposed rehabilitation or replacement of the New Castle-Rye Bridge on Wednesday, August 14, 2013 at The Common (Recreation Center), 301 Wentworth Road (Route 1B) in New Castle, New Hampshire. The formal presentation will begin at 7:00 pm, with doors opening at 6:30 pm for viewing of the plans.
The New Castle-Rye Bridge, also known as the Wentworth Bridge, is on Route 1B over Little Harbor, next to the Wentworth by the Sea Marina, and connects the communities of New Castle and Rye. The bridge was built in 1942 as part of the defense of Portsmouth Harbor during World War II, and is likely eligible for the National Register of Historic Places.
At the public meeting, four design alternatives for the bridge's rehabilitation or replacement will be presented. Public comment on the designs will be welcomed. The NHDOT also will be seeking input on construction schedules, as three of the four alternatives will require the bridge to be closed for several months.
The current bridge replaced a wooden bridge and consists of a steel grated deck that lifts, though it is raised less than ten times a year. The bridge underwent major rehabilitation in 1975 and 2009. In 2011, an in-depth bridge inspection resulted in a weight restriction posting to 15 tons.
For more information on the project, see the project webpage: www.nh.gov/dot/projects/newcastlerye16127/.


text:
Face to Face Market and Social Research Interviewer
- Recruiter
- Ipsos MORI
- Location
- Poole, Dorset
- Salary
- £9.75ph plus holiday pay and travel expenses
- Posted
- 05 May 2017
- Closes
- 02 Jun 2017
- Ref
- Sector
- Aerospace, Construction, Defence, Education, Energy, Engineering, Finance, Business Services, FMCG, Healthcare, Logistics, Manufacturing, Media & Digital, Public Sector, Technology
- Function
- Customer Service, Sales
- Hours
- Temporary
Face to Face Market and Social Research Interviewer
Earn £9.75ph* plus holiday pay and travel expenses
Do you enjoy visiting different communities, meeting new people and finding out about their lives?
Are you a good listener?
Are you looking for an exciting role where no two days are the same?
If you answered yes to any of these questions, we have just the role for you. As a Market Research Interviewer, the Company will pay you to travel throughout your local area, talking to people about their interests, opinions and concerns. In this role, you'll never be stuck in an office and you'll never have to sell anything.
We're looking for confident and outgoing people who aren't fazed by the idea of knocking on a door, introducing themselves and quickly building rapport with the person who answers. You'll be interviewing them on behalf of many different clients including government bodies, the media, national companies and charities.
About The Company:
One of the largest Market and Social Research organisations in the UK and part of a global Group, an independent company managed and controlled by research professionals. A large number of surveys are conducted face to face by a Market Research Interviewer in people's homes on a tablet. The Company delivers high quality information, providing clients with explanations and advice that they can use to tailor the services and products they provide.
What is on offer:
- High-quality initial training with ongoing support to help develop and grow your skills
- 4-6 hour working day
- Afternoon/evening and weekend work
- Part-time hours with the opportunity to progress to full-time hours desired
- Flexible hours to fit around your other commitments and help you find the right work-life balance
- Competitive hourly rate of pay* plus travel expenses and holiday pay, and progression to increased results-based pay rates after approximately 12 weeks
- Additional bonus of £150 paid 12 weeks after successfully completing initial training and meeting required targets
- Opportunities to develop your skills and work on a wider variety of surveys
What you can offer:
- Internet broadband at home
- Able to work at least 4-6 hours a day, including evenings and weekends, for at least 2-3 days a week
- Use of a car is essential, unless you have access to good public transport links
- Documents to verify your identity and to show you're eligible to work in the UK
- Comfortable with using computer equipment
*Trainee hourly rate, reviewed alongside targets achieved and hours worked


text:
Multimedia Videos
Watch our special event videos: the Bechtel Lectures, Mennonite Literature series, the Eby Lecture, and the Sawatsky Lecture.
The Rodney and Lorna Sawatsky Visiting Scholar Lecture was established in 2004 to honour Rodney's tenure and Lorna's involvement at Conrad Grebel University College.
Dr. Rodney Sawatsky joined the faculty of Conrad Grebel in 1974, teaching in the areas of History, Religious Studies, Mennonite Studies, and Peace and Conflict Studies. He served the college as Academic Dean from 1974-89 and as President from 1989-94.
Sawatsky provided inspiration and impetus for the development of the College's graduate program in Theological Studies. As Dean and then President he significantly shaped the strong faculty that defined Grebel's distinctive academic profile for more than three decades.
Rodney and his wife Lorna were key figures at Conrad Grebel, the University of Waterloo, and in the local community. Since Rodney's death in 2004, Lorna has continued to support and advocate for causes that were important to them both.
In keeping with Rodney Sawatsky's own academic interests, the Sawatsky Visiting Scholar is awarded to renowned scholars, practitioners and performers — representing a wide range of academic and creative disciplines — who bring their expertise to the Grebel community.
Contributions to the endowment fund that supports the Sawatsky Visiting Scholar are welcome. See Director of Development, Fred W. Martin.
Dr. Don E. Saliers is a Theologian-in-Residence at Candler School of Theology in Atlanta, Georgia. For many years he directed the Master of Sacred Music program at Emory, and was an organist and choirmaster at Cannon Chapel for 35 years. Before joining the Candler faculty in 1974, Saliers taught at Yale Divinity School, and has taught in summer programs at Notre Dame, Boston College, Vancouver School of Theology, St. John's University, and Boston University School of Theology.
An accomplished musician, theologian and scholar of liturgics, Saliers is the author of 15 books on the relationship between theology and worship practices, as well as more than 150 articles, essays, chapters in books and book reviews. He co-authored A Song to Sing, a Life to Live with his daughter Emily Saliers, a member of the Indigo Girls.
Saliers sits on the editorial board of Worship, Weavings, and Spiritus journals, and is involved in the development of United Methodist worship resources. He has served as president of the North American Academy of Liturgy and the Society for the Study of Christian Religion, and helped found the Academy for Spiritual Formation.
Public lecture: "Psalms in a Difficult Time: the Rhythms of Doxology and Lament"
Date: Thursday, February 15, 2018
Dr. Mary Jo Leddy is a writer, theologian, and social activist well known for her work with refugees, including as founder and director of Romero House in Toronto. She is author of The Other Face of God: When the Stranger Calls Us Home (2011) and Our Friendly Local Terrorist (2010), among many other publications. Leddy is an adjunct professor at Regis College, and an Honorary Fellow at the University of St. Michael's College, both at University of Toronto.
Public lecture: "Room Enough for Hope: Canada's Response to the Refugee Crisis "
Date: Friday, March 3, 2017
Scotland's most celebrated composer, Sir James MacMillan was the 2016 Rodney and Lorna Sawatsky Visiting Scholar. His musical language is flooded with influences from his Scottish heritage, Catholic faith, social conscience and close connection with Celtic folk music, blended with influences from Far Eastern, Scandinavian and Eastern European music.
Public Lecture:"The Spiritual in Music"
Date: Tuesday, March 1, 2016
Dr. Robert Johnston is Professor of Theology and Culture at Fuller Theological Seminary in Pasadena, California.
Robert Johnston is professor of theology and culture at Fuller Seminary. He is a pioneer in theology and film and the church and the entertainment industry. The author or editor of 15 books, Johnston has published in a variety of fields, including theology, selected Old Testament topics, evangelical theology, theology and film, and theology and culture. His recent books include Useless Beauty (2004), Finding God in the Movies (co-written with Catherine Barsotti, 2004), Life Is Not Work/Work Is Not Life (co-written with J. Walker Smith, 2001), and Reel Spirituality: Theology and Film in Dialogue (2000, 2nd ed. 2006). He is editor of Reframing Theology and Film: New Focus for an Emerging Discipline (Baker Academic, 2007), the co-editor of Don't Stop Believin', an Old Testament general editor of the Understanding the Bible Commentary Series (Baker), and co-editor of both the Engaging Culture and the Exegeting Culture series for Baker Academic, as well as the Religion and Film series for Routledge. A past president of the American Theological Society and the recipient of two major research grants from the Luce Foundation, Johnston is an ordained minister in the Evangelical Covenant Church. He is married to Catherine Barsotti, has two grown daughters, and likes the beach.
Public Lecture: "If you have Eyes to See": God's "Presence" at the Movies
Date: Thursday, February 5, 2015
Carol Muller is a Professor of Music (ethnomusicology) at the University of Pennsylvania, who has published widely on South African music, both at home and in exile. Her intellectual interests include the relationship between music, gender and religious studies, migration and Diaspora studies, and critical ethnography. Musical Echoes: South African Women Thinking in Jazz (Duke Fall 2011) with Sathima Bea Benjamin; Shembe Hymns (Univ. of KwaZulu Natal 2010); Focus: South African Music (Routledge 2008); Rituals of Fertility and the Sacrifice of Desire: Nazarite Women's Performance in South Africa (Chicago 1999) are some of the books she has authored and edited. Muller has published on South African jazz, religious performance, traditional and popular musics in a variety of journals that represent her interdisciplinary interests.
Public Lecture: A Voice in Exile: Sathima Bea Benjamin
Overview: A Voice in Exile: a portrait of the South African born jazz singer Sathima Bea Benjamin. She recorded with Duke Ellington in 1963, came to live in New York City after the Soweto Uprising, returned to South Africa about three years ago and died in August 2013. She has a powerful story and exquisitely rich and emotionally evocative voice.
Muller worked with Benjamin for two decades, and co-authored a book, Musical Echoes: South African Women Thinking in Jazz.
This presentations involves listening to Benjamin's voice, seeing pieces of a documentary about her made by St-Helenian Canadian scholar, Dan Yon, and a discussion about issues of gender, politics, Diaspora, voice, global citizenship etc.
Watch our special event videos: the Bechtel Lectures, Mennonite Literature series, the Eby Lecture, and the Sawatsky Lecture.
Conrad Grebel University College
140 Westmount Road North
Waterloo, ON, Canada, N2L 3G6
Certificate Programs
Mennonite Studies
Peace and Conflict Studies
Theological Studies
Apply to Live at Grebel
Today's Menu
Grebel Fund
Conrad Grebel Review
Milton Good Library
Mennonite Archives of Ontario
Conrad Grebel University College is situated on the traditional territory of the Attawandaron (Neutral), Anishinaabeg and Haudenosaunee peoples. Read Grebel's full land acknowledgement.


text:
Cos Act Ep#8: Auditor Rotation & Disqualification
Published on Mon, Jun 16,2014 | 17:25, Updated at Wed, Jun 18 at 23:18Source : CNBC-TV18 | Watch Video :
Hello and Welcome to Companies, Act!
This week we shift focus from Chapter IX to Chapter X Audit and Auditors with Seshagiri Rao, Joint MD & Group CFO, JSW Steel, Santhana Krishnan, Partner – PKF and an ICAI veteran, PR Ramesh, Chairman, Deloitte India and Jamil Khatri, Global Head of Accounting Advisory Services at KPMG.
One of the big new provisions in the Companies Act 2013 is Auditor Rotation. All listed companies, unlisted public companies with a paid up share capital of Rs 10 crore or more, private limited companies with a paid up share capital of Rs 20 crore or more and all companies with a public borrowings of Rs 50 crore or more must rotate their auditor or audit firm.
Section 139 & Rules
Listed Companies
Unlisted Public Companies: Paid Up Share Capital >= Rs 10 cr
Private Limited Companies: Paid Up Share Capital >= Rs 20 cr
All Companies: Public Borrowings/Public Deposits >= Rs 50 cr
A company can appoint an audit firm for up to two consecutive 5 year terms. Any further re-appointment can happen only after a gap of 5 years. This tenure limit applies retroactively and companies have up to 3 years to comply. The law also applies several safeguards. An incoming audit firm cannot have any partners common with the outgoing audit firm, an incoming audit firm cannot belong to the same network as the outgoing audit firm and if the certifying partner joins another audit firm, then that audit firm becomes ineligible for a period of 5 years.
Auditor/Audit Firm to be appointed for 5 year term
Maximum Term
Auditor Individual: 5 yrs
Audit Firm: 5yrs + 5 yrs
Cooling Off Period: 5 years
Section 139
Companies to comply within 3years of 1st April, 2014
Audit period served prior to 1st April, 2014 will count towards maximum tenure
- Incoming Audit firm cannot have any partners common with Outgoing Audit firm
(as on date of appointment)
- Incoming firm cannot belong to same network as Outgoing Audit firm
- If Certifying partner joins another Audit firm, that firm is ineligible for 5 years
Doshi: Practical implication of audit rotations or practical issues?
Ramesh: If you look at that provision in isolation it is practical to deal with it but when you apply along side the provisions of scope of services, etc. the independence rules it becomes a challenge when you actually start rotating. As you rotate auditors mandatorily you need to be able to find auditors who are independent of their entities to be able to appoint. In this term of five years you are rendering services, other audit firms are rendering non-audit services and that could trigger the issue of independence. The second point in relation to the all these safeguards has been put there to deal with network firms.
Doshi: That is really not a company problem, that's an audit problem and that's in particular to a few audit firms, not all audit firms offer consulting etc. So, this is unique to a few group of audit firms?
Ramesh: The company problem is different. Just as we discussed for consolidation of accounts, we are talking of a joint venture abroad or a subsidiary abroad. Imagine a company which has 300 subsidiaries across the world. How will you rotate auditors? Will you do it all at the same time coupled with the auditing standard (SA)600 which requires you – India has carved out to some extent - but which in a way if you want auditor to take ownership for consolidated financial statements, he will insist that he has oversight on all the 300 subsidiaries which is being consolidated. So the rotation dimension is always a challenge for global entities. It is also a challenge for Indian subsidiaries of foreign multinationals entities- both ways Indian entities having a global footprint and global entities having Indian footprints. Whilst the principle is right for listed, in extending it one should have had some carve out.
Accounting Standard 600: Establishes standards to be applied in situations where an auditor uses the work of another auditor
Doshi: Do you see the problem the way Ramesh sees it or is he seeing it from a unique network firm point of view and are you saying that you don't have an issue with 300 subsidiaries, audit rotation in all subsidiaries, parent company, intermediate level, that's all fine?
Rao: Auditor has to understand the business. Now it has become a law that you have to rotate the auditor; so there is nothing else which we can do except change the auditor. So, when we have to change the auditor do we have any practical problems in changing the auditor? I don't think so from the business point of view.
Khatri: You can't wish away the fact that in a global setup, it is not easy to change auditors particularly when 10 years is not necessarily a long period in today's environment. Even the EU that you referred to earlier as following our example is 20 years; it is 10 +10 years and if you do a joint audit it is 24. So, after a lot of discussion even they realized that you need a sufficient period of time for the auditor to be in there. However, having said that, companies will get used to it, auditors will get used to it, the one challenge which in practice that's coming up is unlisted companies.
EU: Public-interest entities to change their statutory auditors after 10 years.
Member States can extend the term by 10 years if tenders are carried out
Doshi: I think that is one question that we have been asking could we have started just with listed and then overtime seen how it works and then moved on to unlisted and private companies.
Khatri: The problem gets compounded for multinationals because think of a Dutch company which is got 100 percent subsidiary in India, they need to manage their own rotation requirements in the context of 12 years or whatever they are doing and then they look at India and try and deal with the rotation rules in India.
Doshi: Why, what is the big problem?
Khatri: It is a problem because they will change their auditor at the parent level after the 12 year period while they will have to change their auditor in India after a 10 year period.
Doshi: So, why is it an issue?
Khatri: Because prohibited non-audit services rules also come in, in relation to what you can and you cannot.
Doshi: Maybe people will move from doing consulting work with Deloitte, KPMG, EY, PwC to doing it with BCG and all the non audit firms, right?
Khatri: In practice we are seeing a lot of concerns. So, for example think of GE- if it has to rotate out - I am just giving an example- in India from its global auditor to another firm, now that same firm may be doing non-audit services which are prohibited across the world for GE and therefore many firms will be prohibited out just because of that relationship and these are practical issues which we are not dealing with, the GEs of the world will deal with this problem.
Krishnan: Surprisingly none of the industry associations took this as an issue. At the time of rule making while there were several representations which came, none of the industry associations took it up as an issue. Independent directors they said we wanted prospective. That is something which you should keep at the back of your mind. Second is rotation is nothing new to us. State Bank of India, all banks, all insurance companies, all government public sector navratnas have been undergoing it. I have never found issues in quality of audit.
Doshi: Mr. Rao has admitted saying that private sector companies don't see a big practical issue either as yet.
Krishnan: I am expressing my personal view and I am not here to represent the Institute on its view. I only said that rotation has been there. We should either take a consistent stand that rotation is needed. You can't say government companies will have rotation, banks will have rotation, insurance companies will have rotation but private sector - I won't take rotation- will not be the right argument. You have to take one consistent view.
Doshi: I am not even arguing in favor or against rotation, I am saying it is here, some of us welcome it others don't for practical reasons that pertain to their specific areas of profession. I am saying what is the impact of this?
Krishnan: In my view the overall requirement would be on about 100 companies. A country of our size if you cannot produce 100 chartered accountant firms who can do this - large or medium as long as they are capable it is enough because the company is not worried about the size, the company is worried about what quality of service I will receive. If you think, a country of our size cannot produce 100 chartered accountant firms; I am not able to agree.
Doshi: We don't have them now, do we?
Krishnan: No, I think we have.
Doshi: I have question - if you have been an auditor who has completed two terms of five years - which is the maximum term- with a holding company, can you then become the auditor of the subsidiary company in the third term or you are barred from that?
Khatri: I don't see any restriction.
Doshi: So, you are never going to run out of firms either Mr. Rao.
Rao: There is no restriction; there is no problem at all.
Khatri: Time will tell us whether it is an issue or not but we have to deal with it.
Ramesh: All I am saying is whoever is big let us say outside India and he has a subsidiary here it has to be audited by the same auditor if you want the parent company auditor to express an opinion on the consolidated financial statements; that is the auditing standard internationally. So, irrespective of whom you appoint in India it will still have to be audited by another firm. So, it means two auditors for the company, twice for the same period.
Khatri: That is exactly where the company's practical problem comes in. From a multinational perspective people will have to deal with two auditors and from our perspective it only doubles the market for us if that is the way you want to look at it because you will have two audits for the same company.
The new company law introduces new criteria for auditor disqualification; some vague other tough to comply with. For instance a person or firm who directly or indirectly has a business relationship with a company or its subsidiary, holding or associate company cannot be its auditor. Thankfully the rules clarify that permitted non audit services and commercial transactions in the ordinary course of business and at arm's length are not included within the definition of business relationship. So if an auditor buys airline tickets from an airline such a business relationship is not a disqualifier. But Section 141 also says that a relative of an auditor should not owe the company more than Rs 5 lakh and cannot hold securities of the company of more than Rs 1 lakh in face value.
Section 141 (3)
Not eligible for appointment as auditor of a company
(e) a person or a firm who, whether directly or indirectly, has business relationship with the company, or its subsidiary/holding/associate company…
'Business Relationship' excludes
- professional services permitted to be rendered by an auditor or audit firm
- commercial transactions in the ordinary course of business and at arm's length price
Section 141 (3)
Not eligible for appointment as auditor of a company
(d) a person who, or his relative or partner
- is indebted to company or its subsidiary/holding/associate for > Rs 5 lakhs
- holds securities in the company of face value >= Rs 1 lakh
- has provided guarantee/security to company or its subsidiary/holding/associate > Rs 1 lakh
Ramesh: The real issue is on relative. Because an auditor's relative cannot hold securities beyond a certain limit, cannot be indebted, cannot provide a guarantee etc - the challenge is the principle of the dependents has been done away with. I can only control persons who are dependent on me otherwise it is impossible for me.
'Relative' - Father (Step-Father), Mother (Step-Mother), Son (Step-Son), Son's Wife, Daughter, Daughter's Husband, Brother (Step-Brother), Sister (Step Sister)
Doshi: Does this only apply to the audit partner working on that particular audit; so it is only his relatives who are barred from holding anything more than Rs 1 lakh in face value of the share or does it apply to all the relatives of all the partners in that audit firm who is doing it?
Krishnan: All the relative of all the partners.
Ramesh: There are nine levels. Even if I had one in each level that would be nine. If you have more partners then you can see the dimension and you are seeking information almost on a daily basis. How would you operationally comply with it?
Doshi: It is just impossible to comply with it.
Khatri: It is a big issue and which is why globally once again you apply this to financially dependant relative.
Ramesh: Let us assume you had a stepfather and you wrote to him saying please give me what are the entities in which you have invested in, is he bound to reply to you. How would you comply?
Krishnan: Impossible.
Ramesh: And if you have not received a feedback from him, can I say with confidence that, yes I am completely independent.
Krishnan: In fact you have to keep your relatives in good humor. If he wants to remove you, he can go and buy 1,000 shares of this company and will not disclose it to you and write to the company saying I am a shareholder of this company and you will get disqualified.
Doshi: You won't have a problem rotating auditors if only you could find an audit firm that does not own JSW Steel shares either through themselves or through their relatives. That is where you may run into a real practical issue!
Ramesh: Each time you have to look for a spouse for one of your children you will have to do an independence test, because on the day of the marriage, or on completion of the marriage you may be disqualified.
The powers and duties of auditors include commenting on financial transactions or matters that have an adverse effect on the functioning of the company. Then there is the internal financial control bogey that reappears and auditors must also report fraud that is being or has been committed against the company. A detailed process that has been laid out in the rules that requires the auditors to report any and all fraud not just to the board or audit committee but also to the central government.
Section 143 (3)
Audit Report shall also state
(f) observations/comments of auditors on financial transactions/matters which have any adverse effect on the functioning of the company
(i) whether the company has adequate internal financial controls system in place and the operating effectiveness of such controls
Section 143 (12)
'if an auditor of a company, in the course of the performance of his duties as auditor, has reason to believe that an offence involving fraud is being or has been committed against the company by officers or employees of the company, he shall immediately report the matter to the Central Government within such time and in such manner as may be prescribed'
Reporting Fraud
Forward report to Board/Audit Committee + Report matter to Government within 60 days of his knowledge
Khatri: A lot of the internal financial controls we discussed earlier is dependent upon on what framework is laid down by the Institute and hopefully we will move forward on that. There is some vagueness on financial transactions that have a material effect on the functioning of the company.
Doshi: Because there could be pretty much anything which is not necessarily in the scope of audits.
Khatri: That is correct. Let's say if the company does a very large leverage Mergers and Acquisitions (M&A) transaction, is the auditor required to sit back and say this could have a material adverse impact on the functioning of the company. I don't think that is the intention and that is how we need to get to a resolution to say how does an auditor focus on those areas which are core to his responsibility. Fraud reporting is a challenge for a variety of reasons. Again the way this works internationally is that in the first call the auditor reports to those charged with governance which is the audit committee and only if the auditor is not satisfied with the response of the audit committee the auditor may report it to the regulator.
Doshi: That has been brought in the rules now?
Khatri: No, what the rule says is that they write to the Board. In the first instance you can write to the Board, but irrespective of the response of the Board- the Board may say, here is how we have investigated it and there is no fraud or there is a fraud and here is an action we have taken to which the auditor is satisfied but that still does not absolve the auditor of the responsibility to report to the Central government.
Doshi: Why is that a problem?
Khatri: The reason it is a problem because you will have lot of items being reported to the Central government including some which ultimately are not frauds at all.
Doshi: Is it such a big deal, you report to the government? Let the government take the decision,
Rao: Any fraud which has a material impact on the results which are shown or on the operations of the company they require to be reported to the Central government.
Krishnan: There is no distinction between fraud by the management and fraud on the management. If some fraud is happening today in a large company - you take every 5 star hotel, every hotel will have two or three frauds a day. It may be Rs 5 it may be revenue stamp stealing. Without making a distinction between frauds by the management, on the management; by the management you report to the government but on the management you directly go to the government and report because we have nothing else but we have an obligation to report - that is going to pose a serious problem.
Second, if you get probably 5,000 complaints a day, what will you do? You can't say I will not do anything about a fraud which comes to my notice, that's an enforcement problem.
The third important issue would be that when the audit committee and the board are going to sit up and do investigation to take corrective measure, why would I go and report to the government?
Doshi: Because maybe they won't take corrective measures. I suppose it has come from a deep suspicious place.
Krishnan: Ideally what I would have preferred is report to the audit committee and Board and if you are not satisfied with the action taken, then go to the Central government. We are trying to centralize all controls. However very critical on these issues is the materiality - according to the draft rules which are exposed, materiality was there. I understand, I am not sure is that the law ministry said the Act says all frauds will have to be reported; therefore rule cannot make a deviation from the Act. So this is a fit case for the earlier amendments or for a removal of difficulties.
Ramesh: It is not as easy as that.
Doshi: Removal of difficulties has come up more frequently than independent directors, auditors; any of it.
Ramesh: The whole law has to be amended for removal of difficulties in a way. It is more deeper than just an issue of materiality. If you read the section 143(12), it talks of fraud is being or has been committed. So that means if a fraud has not yet been committed or is in the process of being committed you have to start the whole process.
The second is the definition of fraud. Whilst we are all discussing we seem to be very clear on what is fraud. But if you go to Section 447 and see the definition of fraud it talks of abuse of power, abuse of position, it talks of whether there is monetary gain or loss and does it mean mis-selling is a fraud, does it mean if I give you a defective product it is a fraud. There are whole host of definition, the concept seems to be that auditor should be a whistleblower. If you accept that concept and then look at the text of the law, it is operationally very difficult to comply with the text of the law. We are actually, as auditors, completely clueless.
Section 447
"fraud" in relation to affairs of a company or any body corporate, includes any act, omission, concealment of any fact or abuse of position committed by any person or any other person with the connivance in any manner, with intent to deceive, to gain undue advantage from, or to injure the interests of, the company or its shareholders or its creditors or any other person, whether or not there is any wrongful gain or wrongful loss'
Krishnan: It will be very difficult.
Rao: In addition to these frauds, there are also some more additional responsibilities on the auditor relating to litigations and also derivative losses, which are likely to come in future. They are also required to be commented and quantified.
Doshi: In the account, in the audit report?
Rao: In the audit report. For the future you have to take the view in a derivative transaction what could happen in the future and then comment about it.
The Companies Act 2013 goes one step further in mandating auditor independence. It lists a long list of Activities that an auditor cannot provide to the company. Also Section 144 explicitly bars network firms from providing these services.
Auditor cannot provide to company any of these services
- Accounting & Book-keeping
- Internal Audit
- Financial Information System
- Actuarial Services
- Investment Advisory Services
- Investment Banking Services
- Outsourced Financial Services
- Management Services
Ramesh: The principle of in the scope of services, restriction is that there are at least four threats in so far as independence but one of the things is self review threat. You should not be put in a position where you are reviewing your own work and that principle is well established in Section 144 in the list of services. The only challenging issue is the term 'management services'. If you go back to the Irani Committee report, Irani Committee report listed all of this- internal audit, valuation services- it used the term 'management functions'. It said an auditor should not undertake management functions- that means you should not be doing functions of the management which is outsourced to the audit firm. However, that wording somewhere down the line seems to have been changed from management functions to management services and therefore it is interpreted to mean any advisory services and there are interpretations floating in the marketplace. Then the second dimension is when you apply it into the group and through related entities and look at global entities, it becomes impossible to comply with that.
Krishnan: Subsidiaries, associates- so extending the definition to associate is the most difficult.
Doshi: Maybe we should go back to the age of standalone audit firms? Is that the message this Act is sending out saying let us have standalone audit firms, let us not have firms that also do consulting that also do other advisory work because we don't know where the conflict then creeps in.
Krishnan: That is what is going to happen. Can you bite the hand that feeds you, that is the question.
Doshi: That is the suspicion with which this Act has legislated all these provisions. I am saying maybe the message going out is standalone audit firms.
Khatri: I would prefer if that was the intention to just say it the way it is. It is always easier to deal with regulation straight. I think here what is happening is overall, non audit services, the restrictions are pretty fair. The challenge, as Ramesh rightly pointed out and again if we read it in the context of auditor rotation and all of that is once again I go back to the point because these restrictions apply to the parent company as well. So, if your member firm is providing prohibited services, let's say valuation services anywhere in the world or to the parent company, you are precluded as being the auditor. Internationally there is something which is called the not subject to audit exemption which says that some of these services for example if I am doing the audit of subsidiary but somebody else is the auditor of the parent, I can provide valuation services to the parent entity; that is not a problem because that will never be subject to my audit. Now, that kind of benefit is not available.
Krishnan: My only point is already the Institute had a rule. These are more self regulation issues. Putting it in the Act has complicated the matter. The Institute has a rule saying you can't do the following services, you can't do more than 100 percent of the audit fee, you can't get into other services. They were running very effectively but I don't know why they have started putting everything in the Act.


text:
The faculty and staff of the French section of the School of Languages and Cultures at Purdue University offer a full range of undergraduate and graduate courses in language, literature, linguistics, second language acquisition, pedagogy, and film. We also have many options for study abroad programs in France, from Spring Break, to full academic year, or semester long programs. Undergraduates may opt to major or minor in French. Graduate students pursue either a Master's degree, and/or a Ph.D. Our graduate students receive teaching assistantships. We are a vibrant, international team with diverse research, teaching and social interests.
Every semester, the Department of French hosts a film series Cinéasme, screening new and classic French films every other week. Please see the Events page for details. Contact: Juliette Duhoit email@example.com