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BloggerThemer.com TERMS OF USE
This Terms of Use has been last updated on 10th of November, 2019.
1.1 BloggerThemer.com is a website operated by IVTech Industries ("We", "Us") who is a registered business with the CAC under the 1999 business acts as ammended.
2.1 This page (together with the documents referred to on it) sets out the terms of use on which you may make use of the BloggerThemer.com website and the BloggerThemer.com mobile application (together and separately, "our site"), whether as a guest, a registered user, a customer or subscriber.
Please read these terms of use carefully before you start to use the site. By using our site, you indicate that you accept these terms of use, which include the privacy policy that applies to our site (the "Privacy Policy") and that you agree to abide by them. If you do not agree to these terms of use, please refrain from using our site.
3.1 We are the owner or the licensee of all intellectual property rights in our site, and in the material published on it unless indicated otherwise. Those works are protected by copyright laws and treaties around the world. All such rights are reserved to us and our licensors.
In the case that we make a file or set of files available for download to you either as a visitor to our site, a customer or a subscriber, you may download a single copy of the material for your own non-commercial, private viewing purposes only unless categorically stated otherwise. Meanwhile, no copying or distribution for any commercial or business use is permitted without our prior written consent.
3.2 You must not modify the paper or digital copies of any materials you have printed off or downloaded in any way, and you must not use any illustrations, photographs, video or audio sequences or any graphics separately from any accompanying text. In addition, you may not include a link to our site or display the contents of our site surrounded or framed or otherwise surrounded by material not originating from Us without our consent.
3.3 Our status (and that of any identified contributors) as the authors of material on our site must always be acknowledged.
3.4 If you print off, copy or download any part of our site in breach of these terms of use, your right to use our site or any files downloaded thereof will cease immediately and you must, at our option, return or destroy any copies of the materials you have made.
3.5 "BloggerThemer.com" is a trade mark of the IVTech Industries and which may be registered in certain jurisdictions. All other trade marks used on our site are the property of their respective owners.
4.1 You may use our site only for lawful purposes. You may not use our site:
- 4.1.1 In any way that breaches any applicable local, national or international law or regulation.
- 4.1.2 In any way that is unlawful or fraudulent, or has any unlawful or fraudulent purpose or effect.
- 4.1.3 For the purpose of harming or attempting to harm minors in any way.
- 4.1.4 To send, knowingly receive, upload, download, use or re-use any material which does not comply with our content standards below.
- 4.1.5 To transmit, or procure the sending of, any unsolicited or unauthorised advertising or promotional material or any other form of similar solicitation (spam).
- 4.1.6 To knowingly transmit any data, send or upload any material that contains viruses, Trojan horses, worms, time-bombs, keystroke loggers, spyware, adware or any other harmful programs or similar computer code designed to adversely affect the operation of any computer software or hardware.
4.2 You also agree not to access without authority, interfere with, damage or disrupt:
- 4.2.1 any part of our site;
- 4.2.2 any equipment or network on which our site is stored;
- 4.2.3 any software used in the provision of our site; or 4.2.4 any equipment or network or software owned or used by any third party.
5.1 Whenever you make use of a feature that allows you to upload material to our site, or to make contact with other users of our site, you must comply with this section. You undertake that any such contribution complies with those standards.
5.2 Our site may offer opportunities for you to transmit messages in connection with various features including email, message boards & chat rooms ("Message Features").
5.3 Where we do provide any Message Features, we will provide clear information to you about the kind of service offered, if it is moderated and what form of moderation is used (including whether it is human or technical).
5.4 We will do our best to assess any possible risks for users (and in particular, for children) from third parties when they use any Message Services provided on our site, and we will decide in each case whether it is appropriate to use moderation of the relevant service (including what kind of moderation to use) in the light of those risks. However, we are under no obligation to oversee, monitor or moderate any Message Features we provide on our site, and we expressly exclude our liability for any loss or damage arising from the use of any Message Features by a user in contravention of our content standards, whether the service is moderated or not.
5.5 The use of any of our Message Features by a minor is subject to the consent of their parent or guardian. We advise parents who permit their children to use our Message Features that it is important that they communicate with their children about their safety online, as moderation is not foolproof. Minors who are using any Message Feature should be made aware of the potential risks to them.
5.6 Where we do moderate a Message Feature, we will normally provide you with a means of contacting the moderator, should a concern or difficulty arise.
5.7 You must use Message Features in a responsible manner, and are solely responsible for any content you transmit. You must not transmit any message ("Message") in connection with any Message Feature that:
- 5.7.1 imposes an unreasonable or disproportionately large load on our site's infrastructure, or otherwise adversely affects, restricts or inhibits any other user from using and enjoying our site;
- 5.7.2 is threatening, abusive, libellous, defamatory, obscene, vulgar, offensive, pornographic, profane, sexually explicit or indecent;
- 5.7.3 promotes violence;
- 5.7.4 promotes discrimination based on race, sex, religion, nationality, disability, sexual orientation or age;
- 5.7.5 constitutes or encourages conduct that would constitute a criminal offence, give rise to civil liability or otherwise violate any local, state, national or international law;
- 5.7.6 violates, plagiarises or infringes the rights of third parties including, without limitation, copyright, trademark, patent, rights of privacy or publicity or any other proprietary right;
- 5.7.7 breaches any legal duty owed to a third party, such as a contractual duty or a duty of confidence;
- 5.7.8 contains any information, software or other material of a commercial nature;
- 5.7.9 contains advertising, promotions or commercial solicitations of any kind;
- 5.7.10 will be likely to harass, upset, embarrass, alarm or annoy any other person;
- 5.7.11 constitutes or contains false or misleading indications of origin or statements of fact;
- 5.7.12 is used to impersonate any person, or to misrepresent your identity or affiliation with any person (including giving the impression that such Message emanates from Us);
- 5.7.13 contains material irrelevant to the subject matter of the Message Feature; or
- 5.7.14 contains any virus, Trojan horse, worm, time bomb, cancelbot or other similar harmful programming routine.
5.8 We will determine, in our discretion, whether there has been a breach of our acceptable use policy or content use policy through your use of our site. When a breach of this policy has occurred, we may take such action as we deem appropriate (including but not limited to editing or deleting any Message or User Name transmitted by you).
5.9 Failure to comply with this acceptable use policy constitutes a material breach of our terms of website use upon which you are permitted to use our site, and may result in us taking all or any of the following actions:
- 5.9.1 Immediate, temporary or permanent withdrawal of your right to use our site or files generally; property.
- 5.9.2 Immediate, temporary or permanent removal of any posting or material uploaded by you to our site.
- 5.9.3 Issue of a warning to you.
- 5.9.4 Legal proceedings against you for reimbursement of all costs on an indemnity basis (including, but not limited to, reasonable administrative and legal costs) resulting from the breach.
- 5.9.5 Further legal action against you.
- 5.9.6 Disclosure of such information to law enforcement authorities as we reasonably feel is necessary.
- 5.9.7 We exclude liability for actions taken in response to breaches of this acceptable use policy. The responses described in this policy are not limited, and we may take any other action we reasonably deem appropriate.
6.1 In order to participate in certain Message Features and to access certain features of our site, you may be asked to register by providing certain personal information such as, for example, your name and email address (our Privacy Policy /p/privacy-policy.html explains how such information may be collected and used including our policy on cookies). You will also be asked to select a user name ("User Name") for identification purposes. You must not use any User Name that violates any term of subsections (5.7.1)-(5.7.12) above, or any other operating term set forth by our site. The decision to register a User Name and password is at our discretion and we may revoke your User Name and password at any time.
6.2 You are responsible for maintaining the confidentiality of your password and your account information, and you are solely responsible for all activities that occur under your password or account and for any access to or use of the our site by you or any person or entity using your password, whether or not such access or use has been authorised by you, and whether or not such person or entity is your employee or agent.
6.2 You must immediately notify us of any unauthorised use of your password or account or any other breach of security.
6.3 We will not be liable for any loss or damage whatsoever resulting from the disclosure of your password contrary to these Terms of Use. You may not use another person's account at any time without the express permission of the account holder.
6.4 You retain ownership of any content you post using a Message Feature.
6.5 We have the right to store any content you post on our site, and at our discretion to make available any such content on our site, in each case indefinitely. However, we are not obliged to make available or otherwise exploit any such content. We are not responsible for any loss, theft, rights infringement or damage of any kind to or associated with any such content and you take sole responsibility for any such content that you provide to us.
6.6 By posting any content via any Message Features, you are granting to Us a perpetual, royalty-free, non-exclusive, and irrevocable right and license to reproduce, prepare derivative works based upon, distribute, perform or display such content, in whole or in part, in any form, media or technology known or hereafter developed.
7.1 Our site is primarily aimed at users who are over the age of 18. There are however no barriers to those under 18 accessing our site or registering as users. Users under 18 should only use our site with the permission of a parent or guardian. The parents or guardians of anyone under 18 using our site should review these Terms of Use carefully.
8.1 While We take every care to ensure that the information on our site is accurate and complete, some of it is supplied to Us by third parties and We are unable to check its accuracy or completeness. You are advised to verify the accuracy of any information before relying on it. Further, due to the inherent nature of the internet, errors, interruptions and delays may occur in the service at any time. Accordingly, our site is provided "as is" without any warranties of any kind and We do not accept any liability arising from any inaccuracy or omission in the information or interruption in availability.
9.1 Where our site contains links to other sites and resources provided by third parties we have no control over the contents of those sites or resources, and accept no responsibility for them or for any loss or damage that may arise from your use of them.
10.1 From time to time, We (or selected third parties) may include votes, competitions, promotions or other offers on our site. Each such offer shall be subject to its own express terms and may not be available in all jurisdictions.
11.1 When accessing BloggerThemer.com via mobile, standard network charges apply. Your handset must be WAP enabled. You may incur additional WAP and GPRS charges from your network operator according to your contract. Our site via mobile (off portal) is not a subscription service.
12.1 We may revise these terms of use at any time by amending this page. You are expected to check this page from time to time to take notice of any changes we make, as they are binding on you. Some of the provisions contained in these terms of use may also be superseded by provisions or notices published elsewhere on our site.
You agree to indemnify us and our affiliates and our respective directors, officers, employees and agents, as well as their licensors and suppliers, from and against any and all claims, actions, suits or proceedings, as well as any and all losses, liabilities, damages, costs and expenses (including reasonable legal fees) arising out of:
- 13.1 any misrepresentation, act or omission made by you in connection with your use of our site;
- 13.2 any non-compliance by you with these Terms; or
- 13.3 claims brought by third parties arising from or related to your access or use of our site, including without limitation the Message Features or other information made available by you to our site.
14.1 In respect of all aspects of our site other than our supply of products (and subject to the other provisions of this Section 14), BloggerThemer.com, any other party (whether or not involved in creating, producing, maintaining or delivering our site), and any of our group companies and the officers, directors, employees, shareholders or agents of any of them, exclude all liability and responsibility for any amount or kind of loss or damage that may result to you or a third party (including without limitation, any direct, indirect, punitive or consequential loss or damages, or any loss of income, profits, goodwill, data, contracts, use of money, or loss or damages arising from or connected in any way to business interruption, and whether in tort (including without limitation negligence), contract or otherwise) in connection with our site in any way or the Message Features or in connection with the use, inability to use or the results of use of our site, any websites linked to our site or the material on such websites, including but not limited to loss or damage due to viruses that may infect your computer equipment, software, data or other property on account of your access to, use of, or browsing our site or your downloading of any material from our site or any websites linked to our site.
14.2 If you choose to post your location, your intended location or any other such personal information via the Message Features or by any other method on our site you accept that this is entirely at your own risk and we are not responsible for any loss or harm which occurs as a result of you sharing any information about your location or intended location.
14.3 This Section does not in any way limit our liability: 14.3.1 for death or personal injury caused by our negligence;
14.3.2 under section 2(3) of the Consumer Protection Act 1987;
14.3.3 for fraud or fraudulent misrepresentation; or
14.3.4 for any matter for which it would be illegal for us to exclude, or attempt to exclude, our liability.
14.4 Where you buy any product or service from a third party seller through our site, the seller's individual liability will be set out in the seller's terms and conditions.
15.1 The courts will have exclusive jurisdiction over any claim arising from, or related to, a visit to our site.
15.2 These terms of use and any dispute or claim arising out of or in connection with them or their subject matter or formation (including non-contractual disputes or claims) shall be governed by and construed in accordance with the law of BloggerThemer.com home country.
16.1 If you have any concerns about material that appears on our site, please contact Us at [email protected]. (place "re: terms of service" in the e-mail's subject line).
Thank you.


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Integrity, Reliability, Conduct, Sustainability
Basler products are found in a variery of industrial applications where the availability of power is always mission critical.
Refineries, telecommunications towers, factories, or any other industrial application, Basler products are the solution for the control and management of electric power.
Whether it is a ship, oil drilling platform, or other marine applications, Basler products are the solution for the control and management of electric power.
Since 1942, Basler products have been the trusted solution in power plants, hydro dams, agricultural facilities, refineries, airports and many other applications where power is generated.
Factories, refineries, substations, and many other applications have entrusted Basler products to safely and efficiently control and manage the delivery of electricity.
Commerical applications such as educational facilities, data centers, airports, health care facilities, and many others utlize Basler's wide range of products.
Basler Plastics specializes in injection molding of plastic components.
• Facilitate design• Build molds• Offer product development support• Provide light assembly and secondary services
Our custom transformers are designed to application-specific electrical, mechanical, thermal, and regulatory requirements using cost-effective materials and processes.
With capabilities through 2,800 kVA, Basler has the ability to meet most dry type transformer needs.
We have more than 30 years of experience in the design and installation of turbine and excitation controls, ranging from system upgrade studies to turnkey installation services.
We are your one-stop facility for engineering, procurement, and construction, and we provide the peace of mind you need from an Engineering, Procurement and Construction (EPC) provider. Our reputation was built on quality and reliability.
We get the job done correctly and on time!
8115 Shaffer Parkway, Littleton CO 80127 USA Tel +1 303.988.6659 | Fax +1 303.988.5714 www.baslerservices.com
By continuing to browse or use our sites, you agree that we can store and access cookies and other tracking technologies as described in our privacy policy. Settings
Thank you for accepting our cookie policy. Settings
First and foremost, your privacy is of the utmost importance to us.
When you visit any website, it may store or retrieve information on your browser, mostly in the form of cookies. This information might be about you, your preferences, or your device, and is mostly used to make the site work as you expect it to. The information does not usually directly identify you, but it can give you a more personalized web experience.
Because we respect your right to privacy, you can choose not to allow some types of cookies. Click on the different category headings to find out more and change your default settings. However, blocking some types of cookies may affect your experience of the site and the services we are able to offer.
These cookies are necessary for the website to function and cannot be switched off in our system. They affect the sites core login functionality and the sites currently displayed language.
These cookies allow us to maintain convenience, functionality, and count visits and traffic sources so we can measure and improve the performance of our site. They help us know which pages are the most and least popular and see how visitors move around the site. If you do not wish to allow these cookies, we will not know when you have visited the site.

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We LOVE movies, and we know you do, too! Family and friends movie nights are the best, especially on lounge-worthy weekends and summer nights. At Kidzworld, we've got you covered by following all the latest kids and teen Hollywood movies and animated clas
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
At The Movies
Check out the latest online movie reviews for kids, including interviews with your favorite actors, movie ratings, and trailers for the newest films. Discover all you need to know about your favorite animated classics, must-watch masterpieces, and upcoming titles. Whether you're excited to hit at the movie theater or stream from the comfort of your couch, find your next favorite movie and discover the best online movie reviews for kids at Kidzworld.
Check out Kidzworld's movie reviews and ratings, news on upcoming movie releases, celeb interviews, and the latest movie trailers. Find your favorites and share them with your friends! Are you a fan of Frozen? Do you love Pokémon? Can't get enough of the Avengers? Tell your friends! They want to know what you love—maybe they're excited about it, too!
Our platform is all about being social and hanging out with your peers. When you love a trailer, interview, or one of the kids' movie reviews, give it a like and share it with your buddies. Make new friends and discuss the best titles and upcoming releases in our chat room. Test your knowledge on the coolest movies with our quizzes and join other fans on our forums. The sky's the limit when it comes to films and Kidzworld!
At Kidzworld, we're excited about the newest movies and want to know what you think. Join us!
If you need some ideas for picking a great kid-friendly movie for your child, look no further than our top 15 list of movies for kids. These are 15 great family movies that are entertaining for children and parents. Take a look, and if you haven't seen any of these classic family movies, add them to your queue, get the popcorn ready, and these classics with your family.
1. Wizard of Oz
Information referenced from IMDB
Release date: August 25, 1939 (USA)
Director: Victor Fleming
Film series: The Wizard of Oz
Budget: 2.777 million USD
2. The Lion King
Information referenced from IMDB
Release date: July 19, 2019 (USA)
Director: Jon Favreau
Box office: 1.657 billion USD
Budget: 260 million USD (2016)
3. Annie
Information referenced from IMDB
Release date: May 21, 1982 (USA)
Director: John Huston
Box office: 57 million USD
An orphan in a facility run by the mean Miss Hannigan (Carol Burnett), Annie (Aileen Quinn) believes that her parents left her there by mistake. When a rich man named Oliver "Daddy" Warbucks (Albert Finney) decides to let an orphan live at his home to promote his image, Annie is selected. While Annie gets accustomed to living in Warbucks' mansion, she still longs to meet her parents. So Warbucks announces a search for them and a reward, which brings out many frauds.
Information referenced from IMDB
Release date: June 11, 1982 (USA)
Director: Steven Spielberg
Featured song: E.T.: The Flying Theme
Music composed by: John Williams
5. Goonies
Information referenced from IMDB
Release date: June 7, 1985 (USA)
Director: Richard Donner
Featured song: The Goonies 'R' Good Enough
Screenplay: Chris Columbus
6. Polar Express
Information referenced from IMDB
Release date: October 30, 2004 (USA)
Director: Robert Zemeckis
Music composed by: Alan Silvestri
Tom Hanks and director Robert Zemeckis ('Forrest Gump'; 'Cast Away') reunite for 'Polar Express', an inspiring adventure based on the beloved children's book by Chris Van Allsburg. When a doubting young boy takes an extraordinary train ride to the North Pole, he embarks on a journey of self-discovery that shows him that the wonder of life never fades for those who believe.
7. Harry Potter
Information referenced from IMDB
Release date: 2001–2011
Box office: Total (8 films); $7.7 billion
Budget: Total (8 films); $1.2 billion
Harry Potter is a British-American film series based on the eponymous novels by author J. K. Rowling. The series is distributed by Warner Bros. and consists of eight fantasy films, beginning with Harry Potter and the Philosopher's Stone and culminating with Harry Potter and the Deathly Hallows – Part 2.
8. Home Alone
Information referenced from IMDB
Release date: November 16, 1990 (USA)
Director: Chris Columbus
Featured song: Somewhere in My Memory
When bratty 8-year-old Kevin McCallister (Macaulay Culkin) acts out the night before a family trip to Paris, his mother (Catherine O'Hara) makes him sleep in the attic. After the McCallisters mistakenly leave for the airport without Kevin, he awakens to an empty house and assumes his wish to have no family has come true. But his excitement sours when he realizes that two con men (Joe Pesci, Daniel Stern) plan to rob the McCallister residence, and that he alone must protect the family home.
9. Who Framed Roger Rabbit
Information referenced from IMDB
Release date: June 22, 1988 (USA)
Director: Robert Zemeckis
Featured song: Why Don't You Do Right?
Down-on-his-luck private eye Eddie Valiant (Bob Hoskins) gets hired by cartoon producer R.K. Maroon (Alan Tilvern) to investigate an adultery scandal involving Jessica Rabbit (Kathleen Turner), the sultry wife of Maroon's biggest star, Roger Rabbit (Charles Fleischer). But when Marvin Acme (Stubby Kaye), Jessica's alleged paramour and the owner of Toontown, is found murdered, the villainous Judge Doom (Christopher Lloyd) vows to catch and destroy Roger.
10. Back To The Future
Information referenced from IMDB
Release date: July 3, 1985 (USA)
Director: Robert Zemeckis
Featured song: The Power of Love
In this 1980s sci-fi classic, small-town California teen Marty McFly (Michael J. Fox) is thrown back into the '50s when an experiment by his eccentric scientist friend Doc Brown (Christopher Lloyd) goes awry. Traveling through time in a modified DeLorean car, Marty encounters young versions of his parents (Crispin Glover, Lea Thompson), and must make sure that they fall in love or he'll cease to exist. Even more dauntingly, Marty has to return to his own time and save the life of Doc Brown.
11. The Karate Kid
Information referenced from IMDB
Initial release: July 5, 1984 (Argentina)
Director: John G. Avildsen
Featured song: You're the Best
Daniel (Ralph Macchio) moves to Southern California with his mother, Lucille (Randee Heller), but quickly finds himself the target of a group of bullies who study karate at the Cobra Kai dojo. Fortunately, Daniel befriends Mr. Miyagi (Noriyuki 'Pat' Morita), an unassuming repairman who just happens to be a martial arts master himself. Miyagi takes Daniel under his wing, training him in a more compassionate form of karate and preparing him to compete against the brutal Cobra Kai.
12. Big
Information referenced from IMDB
Initial release: June 3, 1988 (Russia)
Director: Penny Marshall
Featured song: Heart and Soul
After a wish turns 12-year-old Josh Baskin (David Moscow) into a 30-year-old man (Tom Hanks), he heads to New York City and gets a low-level job at MacMillen Toy Company. A chance encounter with the owner (Robert Loggia) of the company leads to a promotion testing new toys. Soon a fellow employee, Susan Lawrence (Elizabeth Perkins), takes a romantic interest in Josh. However, the pressure of living as an adult begins to overwhelm him, and he longs to return to his simple, former life as a boy.
13. Milo and Otis
Information referenced from IMDB
Release date: August 25, 1989 (USA)
Director: Masanori Hata
Featured song: Walk Outside
Narrator: Dudley Moore
14. Spirit
Information referenced from IMDB
Release date: May 24, 2002 (USA)
Directors: Kelly Asbury, Lorna Cook
Featured song: Here I Am
Box office: 122.6 million USD
15. The Good Dinosaur
Information referenced from IMDB
Release date: November 25, 2015 (USA)
Director: Peter Sohn
Box office: 332.2 million USD
Budget: 175 million USD


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Management Concentration
Lasell's Master of Science in Management provides a solid and competitive foundation in management and business operations, with courses examining sources of ethical conflict in management practice, the staffing functions of management such as recruiting, training and organizational development, translation of strategy planning to implementation, and more.
Course Code | Course Title | Credits |
MSM Core Requirements | ||
MGMT700 | 21st Century Global Leadership | 3 |
MGMT703 | Strategic Information Management | 3 |
MGMT704 | Financial Management | 3 |
MGMT705 | Organizational Theory | 3 |
MGMT706 | Marketing Management | 3 |
MGMT707 | Operations Strategy | 3 |
Choose 1 from the following: | ||
MGMT798 | Research Project Capstone | 3 |
MGMT799 | Internship Capstone | 3 |
Concentration Courses | ||
MGMT749 | Ethical Theory & Management | 3 |
MGMT751 | Business Strategy | 3 |
MGMT752 | Change Management | 3 |
Two Electives: 6 credits
Students may take any courses offered at the graduate level to fulfill their elective credits. View course options here.
MGMT700 - 21st Century Global Leadership
This course is to help students obtain in-depth understandings of organizations through the comprehension of theoretical perspectives. The course will focus on determinants of an organization's success, focusing on structure and design issues, as well as external environmental factors that impact organizational structure and functioning. Formerly - MGMT701
MGMT702 - Research Methods
This course introduces both qualitative and quantitative research methodologies, providing the student with an overview of the different steps in the research process. The course evaluates common methods of data analysis, develops skills in critical thinking, and provides experience in data analysis using SPSS.
MGMT703 - Strategic Information Management
This course presents the conceptual foundations of information technology and examines the development, application, and advances of information technology resources in organizations. With a focus on the managerial perspective, students investigate issues related to the development of contemporary systems development approaches.Formerly - Management Information Systems
MGMT704 - Financial Management
This course focuses on understanding the fundamental principles of finance, including financial statement analysis, present/future value/ NPV/discounted cash flows, capital budgeting, and risk analysis.
MGMT705 - Organizational Theory
This course is an introduction to the significant theoretical frameworks that have emerged over time to describe and explain organizations. There is no single theory of organization but rather a body of theory relating to organizational development. Examining this body of theory will enable the student to 1) better understand human activity in an organizational environment from a theoretical perspective, and 2) use the knowledge as a guide for future managerial applications.
MGMT706 - Marketing Management
This course provides a decision-oriented overview of marketing management in modern organizations. The emphasis is on developing skills in identifying marketing opportunities, utilizing segmenting, targeting and positioning, and planning and communicating integrated marketing strategies.
MGMT707 - Operations Strategy
This course involves the study of concepts relating to the operations function in both manufacturing and service organizations. Students study how the operations process is responsible for planning, organizing, and controlling resources in order to effectively and efficiently produce goods and services. Formerly - Operations Management
MGMT708 - Aging & Technology
This course identifies and explores aging demographic trends as they relate to technological products, prototypes, and processes and the effect of technology on healthcare, long term care facilities, and the home.
MGMT713 - Fundraising & Development
This course examines the critical role of fundraising and development in successful nonprofit organizations. Students learn to analyze, plan, and evaluate a comprehensive fundraising program and to create elements of a professional fundraising portfolio. The course explores management and leadership issues associated with the rapidly changing field of development and philanthropy.
MGMT714 - Principles of Project Management
This course focuses on the essentials of project management. It approaches project management from the standpoint of managing a single, stand-alone project that is small to medium in size. The course takes attendees through the project life cycle in the same sequence they would face when managing a real project in the workplace. Topics covered include the product and project life cycles, including initiation, planning, executing, controlling, and closing.
MGMT720 - Social Gerontology
This course develops the student's understanding of the physiological, psychological, and social effects of aging.
MGMT721 - Elder Care Policy & Politics
This course examines the environment in which elder care services are delivered. The course examines legal, regulatory and public policy issues, as well as some of the resulting financing options (e.g. Medicare, Medicaid, and private long-term care insurance).
MGMT722 - Housing & Long-Term Care Options
This course introduces issues related to housing and long-term care options for older adults. The course examines the continuum of care available, including home care, adult day care, assisted living, CCRCs, nursing homes, and general retirement communities.
MGMT724 - Marketing to Seniors
This course utilizes a combination of family life cycle and cohort marketing frameworks to understand the issues in marketing products and services to elderly consumers. Students prepare detailed marketing plans and implementation programs for firms or organizations specializing in senior customers.
MGMT726 - Services & Programs for Older Adults
This course examines the theory and practices relevant to the management and administration of programs for the elderly. Deficiencies in current programs and alternative modes of care for the elderly are explored.
MGMT728 - Human Resources Management
This course examines the staffing function of management including planning, recruiting, selection, training, motivation, appraisal, compensation, labor laws, and organizational development. The course also addresses the current issues affecting the human resource manager including the changing work force and need to increase productivity as well as changes in the areas of unions and affirmative action.
MGMT730 - Health Management for Seniors
Health management for older adults is a major issue in contemporary society. This course provides the knowledge base and skill set necessary for interdisciplinary professional practice. The course is conducted in collaboration among Harvard Medical School, Simmons School of Social Work, Massachusetts General Hospital Institute of Health Professions, Boston University Sargent College of Health and Rehabilitation Sciences, and Northeastern University School of Pharmacy.
MGMT731 - Human Resource Law
This course introduces students to individual employment law, which is concerned with rules that govern the relations between employers and employees, primarily as applicable to non-unionized workers. The course includes such subject areas as identifying a contract of employment, creation and modification of the employment relationship, the common law obligations of employee and employer, the employer's statutory obligations to its employees, privacy in the workplace, human rights legislation in the workplace, and the termination of employment.
MGMT734 - Aging in American Society
This class audits the historical views of aging, contrasting earlier perspectives with current ones. Students discuss the position of the elderly in today's American society, with an emphasis on status, heritage, and culture. In addition, students examine the current trends and practices affecting the elderly in American society, including work habits, retirement, and long-term care options.Formerly - MGMT720
MGMT735 - Planning & Writing Grant Proposals
Federal, state and local governments and private foundations have billions of dollars in grant funding to help non-profit organizations carry out their missions. But demand for these resources has increased tremendously in recent years. If an organization is going to compete effectively for the funds it needs, it must develop and carry out a coherent fundraising strategy. Course presentations and exercises cover differences among funding sources, how to research these sources and match a group's mission to a funder's philosophy, and a detailed discussion of how to convert an organization's needs and assets into a successful grant proposal.
MGMT736 - Leadership & Operations in Lodging Mgmt
This course explores successful leadership practices and evaluates organizational models of service and operations within various lodging settings. Leadership principles and management methodologies are assessed and market positioning and operational structures are examined as they related to each segment including hotels, resorts, bed and breakfasts, campsites, and other lodging properties. Topics covered include: best practices of lodging managers, service design and development, organizational structures, and service system procedures.
MGMT737 - Capital Campaigns & Major Gifts
The core of any fundraising effort is the annual campaign. This course focuses on development of skills for entry or advancement in the fundraising profession. Topics include campaign organization (goals, plan, and calendar); the board and volunteers (their roles, responsibilities, recognition, care and handling); expanding the donor base; solicitation techniques and methods, prospects, ratings, and assignments; direct mail; special events; meetings and agendas; major gifts; and the organizational process.
MGMT740 - Consumer Behavior
This course explores how and why consumers behave the way they do. Consumers can be individual households buying goods and services for their own consumption or they can be buyers in industrial and other business-related markets. The course takes an interdisciplinary, in-depth approach to the study of buyer behavior.
MGMT741 - Marketing Research
This course provides an understanding of the theory and the methods of marketing research through class discussions and project work. The emphasis in this course is on marketing research as an aid to management decision making.
MGMT743 - Fundraising Concepts & Practices
The world of fundraising has become increasingly complex, and knowledge of the various components of fundraising is now essential for anyone wanting to work and advance in this field. This online course introduces students to every major facets of fundraising: the annual fund, working with volunteers, writing successful proposals and grants, capital campaigns, special events, board relations, donor research, and the legal and ethical responsibilities of nonprofit organizations.
MGMT744 - Global Marketing
The purpose of this course is to explore the nature of marketing in a global context. This includes the decision of extending or adapting domestic marketing strategies for use abroad and the special demands of managing the marketing functions globally. Major emphasis is on developing global marketing strategies. However, the course also addresses issues of importance to entrepreneurs just entering global markets.
MGMT745 - Marketing Strategy
This course emphasizes the development of analytical skills for marketing decision making, strategic marketing management concepts, and the effective formulation/implementation of strategic market plans. A variety of teaching methods are used, including cases, lectures, discussion and a computerized marketing simulation. Prerequisite: completion of at least two marketing courses.
MGMT746 - E-Commerce
This course addresses issues related to developing an Internet strategy for both pure play e-tailers and existing brick and mortar organizations. In particular, the course investigates opportunities and threats created by e-commerce, driving Web traffic and developing a customer focus, dealing with disruptive technologies, implementation strategies for new technologies, building trust through security, electronic payment systems, and the international, ethical and public policy challenges raised by electronic commerce.
MGMT747 - Event Management Operations
This course presents a detailed look at operations within the major segments of the event industry including meetings, expositions, special events, and conventions. The course highlights the role of the event manager, whose responsibilities include planning, organizing, directing, and controlling various types of events as well as it's relationships with outside vendors, contractors, and clientele. Students will explore advanced procedural methodologies as they relate to successful practices within each segment.
MGMT748 - Social Marketing
This course is an application-based course that concentrates on marketing plans for non-profit organizations and marketing plans to implement changes in social policy.
MGMT749 - Ethical Theory & Management
This course introduces the discipline of ethical analysis and its application to management. The course examines different methods of value clarifications, the sources of ethical conflict in management practices, the structure of ethical arguments, as well as the ethical theories and principles associated with management. The course also explores how these concepts are concretely applied in organizations and professional life.
MGMT750 - Ldrship & Ops in Casino & Resort Mgmt
This course explores successful leadership practices and evaluates organizational models of service and operations within casino and resort settings. Leadership principles and management methodologies are assessed and market positioning and operational structures are examined within resort, cruise, and casino properties. Topics covered include: best practices, service design and development, organizational structures, and service system procedures.
MGMT751 - Business Strategy
This course studies strategy formulation and implementation in international and domestic business enterprise. Case analysis and other appropriate methodologies are used to develop the skills and judgment necessary to provide overall direction to the organization. In particular, the course emphasizes the translation of strategy formulation to strategy implementation.
MGMT752 - Change Management
This course focuses on how organizational change can be managed. In order to survive in rapidly changing and highly competitive operating environments, organizations must learn how to continually adapt, evolve, contract, expand, and innovate. Organizational change management is about implementation of business strategies, and more generally, new ideas and practices.
MGMT754 - Revenue Management in Hospitality
This course provides an advanced overview of the revenue management function in the hospitality industry. Revenue management is a method for managing capacity profitably. This course offers an integrated approach to maximizing revenue that includes capacity analysis, demand forecasting, variable pricing, and distribution technology. The objective of this course is to allow students to learn how to apply the principles of revenue management to maximize profitability within the hospitality and events industries. Topics covered include forecasting, overbooking, reservations systems, information technology, process design, pricing, and management and marketing issues.
MGMT755 - Sustainability in Hosp & Event Mgmt
This course takes a progressive look at sustainability issues as they relate to the hospitality and events industries. Students will examine current statistics and environmental problems created by the tourism and events industries, best practices for operations and hospitality business development, and the greening and greenwashing of current hospitality business operations. Students will learn to develop and analyze impactful sustainable practices within the various segments of each industry.
MGMT756 - Policy & Brand Management in Hospitality
This course focuses on management strategies, policy formulation, and strategic operations at upper management levels and explores the importance of customer service as it relates to the organization's brand and service environment. Students will spend the semester learning to analyze consumer feedback to create methods of measuring and assessing customer satisfaction, using critical thinking to examine the significance of organizational branding, consumer trends, and government regulation, and learning to manage a global market in order to operate hospitality businesses with continuous profitability.
MGMT757 - Hosp & Event Law, Ethics, & Risk Mgmt
This course examines how ethical business making decisions effect others, the codes of law relating to the foodservice, travel, event management, and lodging industries, and other relevant topics such as labor relations, security, loss prevention, safety, and risk management. Students will learn about strategic planning and ethical decision-making tactics, why laws are important to the hospitality industry, and the possible consequences of not adhering to these laws and regulations. Repercussions of legal issues are assessed and current issues such as diversity training, sexual harassment policies, and safety and security are examined. Students will study legal procedures, contract law, negligence, consumer relationships, franchise law, and liabilities related to food and alcohol service.
MGMT758 - Service Quality Management
This course explores the application of advanced quality management theories and techniques in lodging, events, and tourism operations with a focus on organizational effectiveness. Case studies and real-life examples facilitate students' synthesis of previous knowledge with the principles of service quality, and excellence. Students will design and complete a service audit of a local hospitality organization. This is a research-intensive course.
MGMT798 - Research Project Capstone
In this course, students undertake comprehensive research projects under the direction of a faculty mentor. The project is an intensive study based on action research models from the behavioral sciences enabling the student to demonstrate the mastery of the concepts, ideas, knowledge, and insights implicit in the Master of Science in Management curriculum. No later than the semester preceding the undertaking of the Research Project, the student should present to the designated faculty mentor a two-page summary of the proposed research. Each student makes a public and professional presentation of their Capstone Project findings. This course is taken during the student's final graduate semester.The internship is a hands-on working experience in the student's field of concentration requiring a minimum of 150 hours of placement under the supervision of both an employer and a faculty member. Beginning in the semester preceding the internship placement, the student identifies what type of organization they desire for their internship. The student holds primary responsibility for obtaining a field experience site and is responsible for setting up interviews with prospective internship sites.. The internship supervisor monitors student performance and visits internships sites as needed. On completion of the internship, the student submits a reflection paper to the faculty supervisor on their experience. Students may not perform internships at their current place of employment without prior consent of the Dean of Graduate and Professional Studies. Each student makes a public and professional presentation of the Graduate Internship experience. This course is taken during the student's final graduate semester.
MGMT799 - Internship Capstone
The internship is a hands-on working experience in the student's field of concentration requiring a minimum of 150 hours of placement under the supervision of both an employer and a faculty member. Beginning in the semester preceding the internship placement, the student identifies what type of organization they desire for their internship. The student holds primary responsibility for obtaining a field experience site and is responsible for setting up interviews with prospective internship sites.. The internship supervisor monitors student performance and visits internships sites as needed. On completion of the internship, the student submits a reflection paper to the faculty supervisor on their experience. Students may not perform internships at their current place of employment without prior consent of the Dean of Graduate and Professional Studies. Each student makes a public and professional presentation of the Graduate Internship experience. This course is taken during the student's final graduate semester.
- Graduate Catalog
- Undergraduate Catalog
- Past Catalogs


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Casita [Change to Villa Roca, Pagoda Garden]
Arrival day: Sat 31st August 2024, Yoga course starts Sunday [CHANGE]
for 14 days [CHANGE]
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It is essential, in order to participate in global supply chains and national or international trade that your products, systems or services comply with applicable regulations and standards. Without the correct compliance, your market access is severely compromised.
Our certification services will help you to incorporate critical construction criteria and compliance requirements from the design stage to the end of the life-cycle. We can identify regulations and standards for each product, service and target market, and then test and inspect at various stages of production and manufacture to ensure that you are compliant. When your management systems are subject to certification, our auditors check compliance with the requirements of the most applicable standard(s).
We offer a complete certification package for all industries and sectors, tailored to your specific requirements, giving you access to global best practices. When you need to demonstrate that your products or services comply with regulations, standards or national/international schemes, our certification services will give you, and your customers, the assurance you need.
Carrera 100 No. 25C - 11,
Bogota, Colombia


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Privacy Statement
BEST Services and Generac Power Systems, Inc. ("Generac") (jointly referred to as "We" or "us") respect the privacy of every individual who visits the BEST Services website ("Site") or provides information to us over the Internet. This Privacy Statement outlines what information BEST Services and Generac will collect and how we will treat the information.
Personal Information
When you visit the Site, we will not collect any personally identifiable information about you (such as your name, address, telephone number or e-mail address) unless you provide it to us voluntarily. Portions of the Site may request visitors to submit names, e-mail addresses and other personally identifiable information in connection with registering for product information. By submitting personally identifiable information, you agree, without limitation or qualification, to this information being used exclusively by BEST Services and Generac for business purposes. If you opt not to provide us with personally identifiable information, no material consequences will result, although you may be unable to receive specific product information.
BEST Services, Generac, and Lightburn Designs (host of the Dealer website) may store and process personally identifiable information to better understand visitors' needs and how we may improve our products and services. However, we will not trade, rent or sell personal information gathered online about our visitors. We will not provide your e-mail address, or any other information gathered from visits to the Site, to any outside organization or send unsolicited e-mail to any of the addresses provided to us.
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BEST Services, Generac and Lightburn Designs may collect information about you that is not personally identifiable such as domain names (e.g. aol.com, etc.), browsers, and the specific pages accessed or visited on the Site. This information is aggregated to measure the number of visits, average time spent on the site, number of pages viewed and methods by which this Site was found. BEST Services, Generac and Lightburn Designs collect this information to evaluate the use of and to make improvements to the Site.
We will not send unsolicited email(s) to our customers or visitors of the Site. We will use e-mail to respond to e-mail messages from visitors or engage in other communication which the visitor has expressly requested.
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Lake Villa Building Construction Company
Get the best building constructed which will fit your needs with the help of Direct Steel and Construction.
Building construction requires a lot of time and planning, which can affect business operations if not managed well. With our help, we can organize everything your business construction needs, from the design to on-site management. We will work with you to get the perfect building for your needs and ensure that it will grow with you.
We will also use the latest updates in building technology to ensure your buildings are environmentally-sound, multifunctional and cost-efficient.
Ask our Lake Villa experts today to see how Direct Steel and Construction can help you out.
Call Direct Steel and Construction at (815) 421-1334 for a Free Consultation!
Benefits of New Building Construction
If you want to move out of your current building to save up on rent or need a new building to fit your growing business, you may want to consider building a new building with us.
If you build a new building rather than rent one, you can save up on real estate expenses like rent, maintenance costs, and other related expenses. It is also often difficult to find the right spaces that would work perfectly for your business and if you do find them, the rent can be very high.
We can construct buildings for any business and purpose, both commercial or residential.
We can sort out everything during your building construction project. We are focused on ensuring that your goals are met during the construction process, as well as the schedule, budget, and safety you need for these buildings. We sit down with you to provide you with a clear financial assessment of the entire construction project cost with our help versus renting a building from a landlord.
You can get a free consultation from us when you reach out and we will give you the perfect building for your needs.
Pre-Engineered Metal Buildings
To help with our projects, we have pre-engineered metal pieces that can be adjusted once we design your building.
These parts are sorted out outside the site, reducing the construction time on the site. They are durable compared to wood and they do not require too much maintenance through time.
We can build structures without columns to ensure buildings come with larger floor spaces. Since we can work with large spaces, we can accommodate any business function and group. Larger floor space is perfect if you will use to store large equipment and machinery. It is also great for various industries and manufacturing companies.
When you get metal buildings for your projects, it will add style in its exterior. We can add any design to your buildings and ensure that it remains functional for your needs.
Building Additions & Expansions
If you have an existing space that you want us to modify, that is not a problem. We can look into the structure and see how we can expand it to incorporate all the functions you intend to include in your space. We can even recommend what structures to add and how many items are needed to do the restructuring to fit your needs.
What's great with our building additions and expansions is that you can customize the space further as time passes on.
Our Lake Villa, IL team of building construction experts are ready to work with you to develop functional spaces that will support your business growth. The team will also help you see what materials will be used and how the building will look like once it is finished.
Your needs and preferences will be considered throughout the building process and ensure that it will compliment your business. We cannot wait to work with you and be the building construction company that you trust.
Full-Service General Contractor
Here in Direct Steel and Construction, we will be with you in every step of the project.
When we receive your request, our contractors and project managers will assess the site and review with you what things can be done for your project. From the budget, materials, suppliers to the finalizing of your project, we will sort it out for you. We will even work on the permits needed for your construction to be done.
If your construction deals with negotiations with multiple suppliers, we will step in to represent you. This will ensure that you don't have to deal with them personally and work on ways to get them to provide you with a discount.
We will make sure that each project will be completed on time and within your budget and preferences. You will also be involved in the project even while we handle everything on the site. We will also do the interior and exterior design of the building, as well as customize it to fit your style.
Whatever business or facility you need, we can build it.
Let's Talk Now- Free Consultation
When you reach out to us here at Direct Steel and Construction, we will be with you during every step of the construction process. From the designing process to monitoring your construction, we will be with you in every step of the project. We also guarantee that your buildings will be done efficiently and accurately while still under your budget. We can work with any business needs and goals.
Our buildings, regardless of their material, are durable, flexible, cost-efficient, and environmentally-friendly. If you want to revise its functions, it is possible without spending too much on renovations. We can even expand your current Lake Villa buildings without having to take down walls to make way for them.
Contact us today to learn how we can make craft custom buildings that match your needs perfectly!
Call Direct Steel and Construction today at (815) 421-1334 for your Free Consultation!


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You can help us keep FlightAware free by allowing ads from FlightAware.com. We work hard to keep our advertising relevant and unobtrusive to create a great experience. It's quick and easy to whitelist ads on FlightAware or please consider our premium accounts.


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The overarching question imparting urgency to this exploration is: Can U.S.-Russian contention in cyberspace cause the two nuclear superpowers to stumble into war? In considering this question we were constantly reminded of recent comments by a prominent U.S. arms control expert: At least as dangerous as the risk of an actual cyberattack, he observed, is cyber operations' "blurring of the line between peace and war." Or, as Nye wrote, "in the cyber realm, the difference between a weapon and a non-weapon may come down to a single line of code, or simply the intent of a computer program's user."
5 Projects
Africa Futures Project
Driving debate and research on critical issues of African politics and governance; climate security and the energy transition; conflict and security; and geopolitics, as they shape our global future.
Asia-Pacific Initiative
The Asia-Pacific Initiative is dedicated to studying opportunities and challenges facing one of the most diverse, complex, and pivotal regions of the world. Leveraging the resources and expertise at Harvard University, the initiative seeks to analyze issues that have increasingly defined the broader Asia-Pacific as the emerging economic, technological, and geopolitical center of gravity in the 21st century, and to develop constructive approaches to promote peace and prosperity in the region.
Future of Diplomacy Project
The Future of Diplomacy Project is dedicated to promoting the study and understanding of diplomacy, negotiation and statecraft in international politics today. The Project aims to build Harvard Kennedy School's ability to teach in this area, to support research in modern diplomatic practice and to build public understanding of diplomacy's indispensable role in an increasingly complex and globalized world.
Geopolitics of Energy Project
The Geopolitics of Energy Project explores the intersection of energy, security, and international politics. The project, launched in 2011, aims to improve our understanding of how energy demand and supply shape international politics – and vice versa. It also endeavors to inform policymakers and students about major challenges to global energy security and, where possible, to propose new ways of thinking about and addressing these issues. The project focuses both on conventional and alternative energies, as both will influence and be influenced by geopolitical realities.
Managing the Atom
The Project on Managing the Atom (MTA) conducts and disseminates policy-relevant research on nuclear weapons, nuclear energy, and nuclear non-proliferation and disarmament. The project supports an international group of pre- and post-doctoral fellows and other experts working on these issues and helps to advance their research work through seminars, workshops, and conferences.


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The human body is amazing in its ability to protect itself from repeated pressure and stress. It is this adaptive tendency that creates calluses on the feet. Calluses are think patches of skin that develop when the foot is subjected to excessive friction and pressure. This skin forms a protective layer over the foot to make it less vulnerable to injury. However, the callus itself may eventually become a problem if not properly managed.
Often calluses are found on those who may spend a lot of time walking barefoot outdoors. Calluses can also form to compensate for improper foot alignment. They can become exceedingly rough and dry and in some cases the callus may start to crack. While smaller calluses may be unsightly, it is the rough and cracked skin that may become painful.
Calluses can be easily managed with a daily routine of exfoliation and moisturizing. There are many products available to make foot care easier, such as foot soaks, pumice stones and files. For those with severe or recurring problems, the occasional pedicure may be in order. Of course prevention is always the most effective form of treatment, so if you are experiencing calluses, take care to protect your feet and adjust your posture so your weight is distributed evenly across the entire foot. Contact us today to learn more about calluses and what you can do to manage them.


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Fantastic Canvas print, exactly what I was looking for, I can highly recommend buying from this seller!
China by Air France Vintage Travel Advert Wall Art
China by Air France Vintage Travel Advert Wall Art
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Each option is described below:
Stretched Canvas Information:
Our "Stretched Canvas" option transforms this professionally restored vintage design into a stunning, ready-to-hang masterpiece. Printed on high-quality canvas material and expertly gallery-wrapped around a sturdy wooden frame, our canvases bring your memories to life with a luxurious touch.
Key Features of Stretched Canvas:
- Material: Premium-grade, 360gsm canvas for exceptional print quality.
- Presentation: Gallery-wrapped on a 3cm deep pine wood frame for a polished look.
- Convenience: Stretched Canvas orders arrive ready to hang, no assembly is required.
Optional Floating Frame Upgrade:
Elevate your "Stretched Canvas" with an optional "Frame" for added sophistication. Sometimes referred to as a "Floating Frame", this popular framing style allows your canvas to appear as if it's floating within the frame, giving your design a more premium finish. Choose from three stylish frame colours to complement your artwork: Black, White, or Dark Oak Style.
With our Stretched Canvas, enjoy a touch of gallery-like ambiance in your own home, while showcasing this timeless design in an elegant way.
Framed Poster Information:
Select 'Black Frame', 'White Frame', or 'Natural Wood Frame' options to have your vintage poster professionally printed on museum-grade paper and expertly framed for a stunning visual effect.
Constructed from FSC-approved wood, our flat-edged frames showcase your artwork behind a semi-reflective glass window. For 100x70cm and 120x80cm sized frames, we use an acrylic window to ensure safe transit without breakage. All framed prints arrive ready to hang.
Enhance your framed print with an optional high-quality, white mat board. The mat board adds a stylish border along the inside edge of the frame, with the design occupying only the window inside the mat board.
Key Features of Our Framed Prints:
- Options: Black Frame, White Frame, or Natural Wood Frame
- Material: FSC-approved wood for eco-friendly framing
- Protection: Semi-reflective glass or acrylic window, depending on size
- Convenience: All framed prints arrive ready to hang
- Customization: Optional mat board for an additional white border
Elevate your home decor with our elegantly framed prints, delivering a museum-quality presentation and timeless style.
Unframed Paper Print:
- Printed on 250gsm, museum-quality, thick and durable paper.
- Matte coated for a non-reflective, non-gloss finish.
- Our genuine Canon inks are the highest quality and UV protected, lasting a lifetime.
- Unframed orders are carefully rolled and packaged inside mailing tubes. This option is commonly chosen by those who wish to frame the design themselves.


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Email: email@example.com Tel: (0191) 251 9070 | Fax: (0191) 251 7604
It is never too early to plan your estate. At T O'Sullivan & Co, we have helped many individuals in the Whitley Bay area to minimise their tax liability and maximise the value of their estate.
An estate plan that minimises your tax liability is essential. The more you have, the less you should leave to chance. If your estate is large it could be subject to inheritance tax (IHT), which is currently payable where a person's taxable estate is in excess of £325,000 (frozen until 5 April 2028). However, even if it is small, planning and a well-drafted Will can help to ensure that your assets will be distributed in accordance with your wishes. We can work with you to ensure that more of your wealth passes to the people you love, through planned lifetime gifts and a tax-efficient Will.
If you own such possessions as a home, car, investments, business interests, retirement savings or collectables, then you require a Will. A Will allows you to specify who will distribute your property after your death, and the people who will benefit. Many individuals either do not appreciate its importance, or do not see it as a priority. However, if you have no Will, your property could be distributed according to the intestacy laws.
You should start by considering some key questions:
You should ensure that you make the best use of the available lifetime IHT exemptions, which include:
On the first death, it is often the case that the bulk of the deceased spouse's (or civil partner's) assets pass to the survivor. The percentage of the £325,000 nil-rate band not used on the first death is added to the nil-rate band for the second death.
Clive and Rita were married. Clive died in May 2008, leaving £50,000 to his more distant family but the bulk of his estate to Rita. If Rita dies in 2024/25 her estate will qualify for a nil-rate band of:
If you die within seven years of making substantial lifetime gifts, they will be added back into your estate and may result in a significant IHT liability. You can take out a life assurance policy to cover this tax risk if you wish. However, you can make substantial gifts out of your taxable estate into trust now, and as a trustee retain control over the assets (this may well be subject to CGT or IHT charges).
The 'residence nil-rate band' (RNRB) applies where a residence is passed on death to direct descendants such as a child or a grandchild. This is set at £175,000 for 2024/25 (frozen until 5 April 2028). The RNRB can only be used in respect of one residential property which has, at some point, been a residence of the deceased.
Any unused RNRB may be transferred to a surviving spouse or civil partner. It is also available where a person downsizes or ceases to own a home on or after 8 July 2015 and assets of an equivalent value, up to the value of the RNRB, are passed to direct descendants on death.
There is a tapered withdrawal of the RNRB for estates with a net value (after deducting any liabilities but before reliefs and exemptions) of more than £2 million. This will be at a withdrawal rate of £1 for every £2 over this threshold.
Under current rules, there will be no CGT and perhaps little or no IHT to pay if you retain business property until your death. This is fine, as long as you wish to continue to hold your business interests until death, and recognise that the rules may change.
Alternatively, you may wish to hand your business over to the next generation. A gift of business property today will probably qualify for up to 100% IHT relief, and any capital gain can more than likely be held over to the new owner, so there will be no current CGT liability. If business or agricultural property is included in the estate, it may be appropriate to leave it to someone other than your spouse; otherwise the benefit of the special reliefs may be lost.
Gifts do not have to be in cash. You could save more IHT and/or CGT by gifting assets with the potential for growth in value. Gift while the asset has a lower value, and the appreciation then accrues outside your estate.
Another way to build up capital outside your own estate is to make regular gifts out of income, perhaps by way of premiums on an insurance policy written in trust for your heirs. Regular payments of this type will be exempt from IHT, but please note that your executors may need to be able to prove the payments were (a) regular and (b) out of surplus income, so you will need to keep some records to support the claim.
Gifts to charity can take many forms and result in significant tax reliefs for both lifetime giving and on death. Perhaps you are already making regular donations to one or more charities, coupled with one-off donations in response to natural disasters or televised appeals. Here we look at some of the ways you can increase the value of your gift to your chosen charities through the various forms of tax relief available.
Donations made under Gift Aid are made net of tax. What that means is that for every £1 you donate, the charity can recover 25p from HMRC. Furthermore, if you are paying tax at the 40% higher (or 45% additional) rate, you can claim tax relief equal to 25p (31p). Consequently, at a net cost to you of only 75p (69p additional rate), the charity receives £1.25.
Scottish taxpayers now pay different income tax rates than taxpayers in the rest of the UK. Donations by Scottish taxpayers paying at the starter rate of 19% will be treated in the same way as 20% taxpayers in the rest of the UK. Donors may need to check that they have paid enough tax to cover the Gift Aid claim, however. Scottish taxpayers using Gift Aid who pay tax at 21%, 42%, 45% or 48% claim the difference between this and the basic rate.
A payment made in the current tax year can, subject to certain deadlines, be treated for tax purposes as if it had been made in 2023/24. This may not appear important to many people, but if you paid additional rate tax in 2023/24 and do not expect to do so this year, a claim will allow you to obtain relief at last year's rate. (Note: the carry-back election must be made before we file your 2023/24 Tax Return – another example of the importance of keeping us informed!) You must pay enough tax in the relevant year to cover the tax the charity will recover (that is, 25p for every £1 you gift).
You can make regular donations to charity through your payroll, if your employer agrees to operate the scheme. It operates by deducting an amount from your gross pay equal to the net cost to you of the monthly net donation you want to make.
Not all donations need to be monetary. You can make a gift of assets, and if the assets fall within the approved categories the gift can obtain a triple tax relief. Any gain which would accrue on the gift is exempt from CGT and the asset is removed from your estate for IHT. In addition the value of the asset is deductible against your income for the purposes of calculating your income tax liability.
A reduced rate of IHT applies where 10% or more of a deceased's net estate (after deducting IHT exemptions, reliefs and the nil-rate band) is left to charity. In those cases the 40% rate will be reduced to 36%.
Single people might not have given much thought to estate planning, but you should make a Will to set out your preferred funeral arrangements, how you want your estate to devolve on your death, and who will have responsibility for it.
Your estate might pass to your parents or your siblings, but would you perhaps prefer to leave your wealth to your nieces and nephews – with the bonus of potential IHT savings through 'generation skipping'? A Will is also vital for anyone who, although legally 'single', has a partner who they wish to benefit from the estate on their death.
Parents face a different set of challenges in second (or subsequent) marriages or civil partnerships. If both partners are wealthy, you might want to direct more of your own wealth to children of your first marriage. If your partner is not wealthy, you might wish to protect him or her by either a direct bequest or a life interest trust (allowing your assets to devolve on their death according to your wishes). Should younger children receive a bigger share than grown up children, already making their own way in the world, and should your partner's children from the previous marriage benefit equally with your own?
If you are concerned about your former spouse gaining control of your wealth, consider creating a trust to ensure maximum flexibility in the hands of people you choose. You also need to plan to ensure that your partner is properly provided for. Look at your Will, pension provisions, life insurance and joint tenancies.
Your children may be grown up and financially secure. If your assets pass to them, you will be adding to their estate, and to the IHT which will be charged on their deaths. Instead, it might be worth considering leaving something to your grandchildren.
Estate plans can quickly become out of date. Revisions could be due if any of the following events have occurred since you last updated your estate plan:
A Will can be a powerful planning tool, which enables you to:
Having taken the time to make a Will and prepare an estate plan, you must review them regularly to reflect changes in family and financial circumstances, as well as changes in tax law. Wills can also be rewritten by others within the two years after your death, in the event that some changes are agreed by all concerned to be appropriate.
With regular reviews we can help you to ensure that you make the most of estate planning tax breaks.
If you are in the Whitley Bay area and would like advice on inheritance tax planning strategies, please contact T O'Sullivan & Co.
Our comprehensive accountancy and bookkeeping service will alleviate you of these mundane tasks.
Contact us today to discover how we can help you.


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According to the latest report from Black Knight, Inc., a well-respected provider of data and analytics for mortgage companies, 6.48 million households have entered a forbearance plan as a result of financial concerns brought on by the COVID-19 pandemic. Here's where these homeowners stand right now:
2,543,000 (39%) are current on their payments and have left the program
625,000 (9%) have paid off their mortgages
434,000 (7%) have negotiated a repayment plan and have left the program
2,254,000 (35%) have extended their original forbearance plan
512,000 (8%) are still in their original forbearance plan
116,000 (2%) have left the program and are still behind on payments
This shows that of the almost 3.72 million homeowners who have left the program, only 116,000 (2%) exited while they were still behind on their payments. There are still 2.77 million borrowers in a forbearance program. No one knows for sure how many of those will become foreclosures. There are, however, three major reasons why most experts believe there will not be a tsunami of foreclosures as we saw during the housing crash over a decade ago:
Almost 30% of borrowers in forbearance are still current on their mortgage payments.
Banks likely don't want to repeat the mistakes of 2008-2012 when they put large numbers of foreclosures on their books. This time, many will instead negotiate a modification plan with the borrower, which will enable households to maintain ownership of the home.
With the significant equity homeowners have today, many will be able to sell instead of going into foreclosure.
Will there be foreclosures coming to the market? Yes. There are hundreds of thousands of foreclosures in this country each year. People experience economic hardships, and in some cases, are not able to meet their mortgage obligations.
Here's the breakdown of new foreclosures over the last three years, prior to the pandemic:
2017: 314,220
2018: 279,040
2019: 277,520
Through the first three quarters of 2020 (the latest data available), there were only 114,780 new foreclosures. If 10% of those currently in forbearance go to foreclosure, 275,000 foreclosures would be added to the market in 2021. That would be an average year as the numbers above show.
What happens if the number is more than 10%?
If we do experience a higher foreclosure rate from those in forbearance, most experts believe the current housing market will easily absorb the excess inventory. We entered 2020 with 1,210,000 single-family homes available for purchase. At the time, that was low and problematic. The market was experiencing high buyer demand, and we needed more houses to meet that demand. We're now entering 2021 with 320,000 fewer homes for sale, while buyer demand remains extremely strong. This means the housing market has the capacity to soak up a lot of inventory.
Bottom Line
There will be more foreclosures entering the market later this year, especially compared to the record-low numbers in 2020. However, the market will be able to handle the increase as buyer demand remains strong.


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Brazoria County Criminal Defense Lawyer James (Jim) Sullivan is an experienced Criminal Defense
Attorney. For over 25 years, Jim Sullivan has successfully fought the
government in Jury Trials on behalf of clients in criminal and juvenile courts.
Jim Sullivan has a proven record of defending people from all walks of life, faiths and countries in courts throughout Texas.
Defending Your Freedom
Jim Sullivan chose to become a criminal lawyer. It was not by
accident. Fighting the government and defending people come natural to
him—he was born into a diverse, dynamic family of conservative Baptists
and liberal social activists. Unlike many colleagues who practice
criminal law, Jim Sullivan has never prosecuted anyone and never will.
That is not him. His entire career is devoted to defending people
accused of crimes and delinquencies.
Proven Results
Jim Sullivan gets results).
Over the past 25 years, Jim Sullivan has defended more than 3,000
people charged with every kind of criminal and juvenile case, including
murder, aggravated robbery, drug cases, sex offenses, domestic assault
and DWI.
Jim Sullivan practices criminal law with a simple philosophy. If a
client says he is not guilty, and if the prosecutor will not dismiss the
charge, then Jim Sullivan advises his client that they should fight the
case at a jury trial. Unlike many other attorneys, Jim Sullivan does
not try to convince an innocent person to plead guilty. Instead, Jim
Sullivan fights for his clients' freedom and reputation .
Affordable Legal Services
Jim Sullivan offers a full range of affordable legal services in his
criminal and juvenile defense law practice. Unlike many other
attorneys, Jim Sullivan charges separate fees on trial and non-trial
Cares About His Clients
Jim Sullivan cares about his adult and juvenile clients and is
concerned about their future. He frequently counsels with clients at
his office for hours at a time. He listens to their concerns, answers
all of their questions and discusses legal strategies. He also explains
how a criminal conviction could affect them and how to get on the right
path for a successful life. Because Jim Sullivan understands that people
need to honor work and family commitments, he offers evening, weekend
and same day appointments along with free parking.
Jim Sullivan has a good reputation in the legal community. Jim Sullivan is humbled by fine lawyers who endorse him on AVVO. He is also very grateful for clients who write testimonials
on his behalf. Most of his business comes from referrals from past
clients and other lawyers, although it is not necessary to have a
referral for him to defend you. Anyone can call Jim Sullivan to
represent them.
The law practice of Jim Sullivan is devoted solely to criminal and
juvenile defense. Jim Sullivan has tried many cases in the Harris
county criminal and juvenile courthouses. Approximately half of his
cases involve criminal charges while the other half involves juvenile
Contact Attorney Jim Sullivan
If you are under investigation or have been charged with a crime or
delinquency, call Angleton Texas criminal defense attorney Jim Sullivan
to discuss your case.
Jim Sullivan generally tries to answer his own phone so that you can
speak to an attorney directly. He wants to hear from you and to help
you. Call him right now. Don't go to court alone. To schedule an
appointment or to discuss your case, call 281-546-6428 right now.
Grand Jury Defense
If you are charged with a felony offense, Jim Sullivan may be able to
get your case no billed (dismissed) by the grand jury, but you need to
hire him before or soon after your first court setting .
If your felony case is dismissed by the grand jury, you have the
immediate right to get your criminal record expunged. Many of Jim
Sullivan's clients have been able to do this within a few months of
being arrested.
Board Certified in Juvenile Law (Only 38 in private practice in Texas)
Angleton Texas Juvenile Attorney Jim Sullivan is Board Certified in Juvenile Law by the Texas Board of Legal Specialization. Juvenile law is different than criminal law.
Note: Among the more than 83,000 active lawyers in Texas, there are
only 38 lawyers Board Certified in Juvenile Law in private practice.
As an attorney myself, when concerns arose over an incident involving my son, I knew the extreme importance of finding an attorney who is Board Certified in juvenile law. Board Certified lawyers are highly specialized – enough that the State recognizes them for their expertise. My search led me to Jim Sullivan and I cannot thank him enough. He is extremely well-versed in this highly specialized area of law, kind, compassionate and non-judgmental. He spent a great deal of time understanding the incident involving my son and providing us guidance. Thankfully, it appears that this will turn out to only be a "learning opportunity" for my son but, I have Jim's number in my phone and will call him immediately if the need arises. ~Concerned Mom (Yahoo Directory Review)
Jim Sullivan is fluent in Spanish and English, having studied
Journalism, Latin American and Asian Studies at Baylor University, a
nationally ranked Christian school. He graduated with honors in 1990.
He then lived in Mexico City and traveled throughout Mexico prior to
entering law school. In 1993, he graduated from South Texas College of
Law. He and his wife Araceli have been married over 20 years and have
two children. They worship at Christ the Redeemer Catholic Church. Jim
Sullivan is also an Eagle Scout.
Associate Attorney Nancy Botts has been licensed since 1988 and
obtained her law degree from the University of Houston. She concentrates
on criminal law and family law and handles all kinds of cases in these
areas. As a criminal defense attorney, Nancy Botts' main interest is in
the areas of search and seizure law and drug defense. She has good
results in drug defense cases. Other Houston criminal lawyers have
consulted her for years about these subjects. She aggressively defends
all felony and misdemeanor drug possession and drug delivery cases. She
has successfully fought possession and delivery of controlled substance
cases for amounts ranging from less than one gram to several kilograms.
She has also represented numerous people on child sex abuse cases.
As a family law attorney, Nancy Botts has good results in child
custody and divorce cases. She also has a strong commitment to offering
each client the best possible representation.
Arson, Assault, Bank Burglary, Computer Crime, Cruelty to Animals,
Domestic Violence, DUI/DWI, Drug Defense, Drug Possession, Drug
Delivery, Evading, Felony, Fraud, Indecency iwth a Child, Insurance
Fraud, Harassment, Homicide, Manslaughter, Misdemeanor, Online
Solicitation of a Minor, Prostitution, Probation Violation, Record
Sealing, Record Expungement, Robbery, Sexual Assault, Sexual Assault of a
Child, Shoplifting, Theft, White Collar Crime, and all Juvenile Crime,


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