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June 11, 2010
Breakthrough order for Hamworthy Krystallon
Italian shipowner Ignazio Messina & C. has selected Hamworthy Krystallon seawater exhaust gas scrubbers so that four new 45,000 dwt RO/RO ships burning residual fuel oil can meet EU regulations demanding sulfur emissions equivalent to just 0.1 percent fuel sulfur content.
Hamworthy says this is the first commercial order for technology enabling owners to meet new EU regulations on emissions without switching to high cost distillate fuels.
The ships, under construction at Daewoo Shipbuilding and Marine Engineering, South Korea, will be available to trade worldwide, although their principle area of operation will be in the Mediterranean Sea.
EU directive EC 2005/33, introduced in January this year, imposes a 0.1 percent limit on sulfur emitted by ships in EU ports, achievable through burning low sulfur content fuel (MGO) or fitting abatement technology.
"These ships are being built with the highest environmental standards in mind," said Dott. Ing. Enrico Allieri, Technical Director, Ignazio Messina. "This is demonstrated by the fact that they are the first ships of their type to feature RINA's Green Plus notation. The installation of seawater scrubbers to control emissions is critical to our overall environmental objectives. In addition it makes great economical sense."
Each ship will feature five scrubbers, consisting of four units for the auxiliary engines (each 2 MW) and one unit for the auxiliary boiler (2.5 tons steam per hour). All scrubbers will be housed within the casings of the ship's exhaust stack. Equipment will also include a control system, combined wash-water treatment plant and a new range of super duplex stainless steel pumps supplied by Hamworthy's Singapore plant. All emissions will be continuously monitored.
Burning fuel with a sulfur content of up to 4.5 percent, the ships will nonetheless be able to meet the 0.1 percent EU's in-port emissions requirement. Seawater scrubbing will also have a substantial impact on particulates emissions.
As part of the build project, provision is also being made for the future installation of scrubbers to cut emissions from the ships' main engines, in line with operation in the Emissions Control Areas defined by IMO, where maximum sulfur content in ship fuels is capped at 1 percent from July 1, 2010, falling to 0.1 percent from 2015.
Sigurd Jenssen, Managing Director, Hamworthy Krystallon Ltd, said: "This is an important milestone for Hamworthy Krystallon, but also for exhaust gas scrubbing in the marine industry in general. Messina, DSME and Hamworthy are all leading names in the shipping industry, demonstrating our collective view that seawater scrubbing will become a mainstream marine technology."
To date, Hamworthy Krystallon seawater scrubbers have been successfully trialled on the P&O Ferries ship Pride of Kent and on the Holland America Lines cruise ship Zaandam. They have also been installed in land-based facilities in Greece and Japan.
Hamworthy beat off a number of suppliers to secure the breakthrough deal. "Our choice was based on the track record of the Hamworthy Krystallon system, but also on the support available from a global marine group like Hamworthy in committing to technology that is new to us as a shipowner," said Dr. Allieri.
"Of course, we take pride in securing an industry first," said Mr Jenssen. "However, we also know that viable competing technologies will be critical to the wider uptake of seawater scrubbing by other forward looking shipowners."


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Division of Material
Half Track
We've been given the task of restoring a M15A1 halftrack vehicle. This vehicle is to be used for ceremonial purposes. We have established this portion of our website to share our experiences during our restoration as well as to ask for assistance from anyone with experience working on a M15A1. If you can assist us in any way please use call or email us.
"Tumble Bee"
Fort Hood is home to more than 10,000 shipping containers that consistently require maintenance and repair. A new device, created at the installation by the Container Mobile Action Team (CMAT), has helped speed the maintenance process as well as increased the safety for the workers. The maintenance mission of these CONEX containers falls largely on the backs of a 10-man crew at Fort Hood's Directorate of Logistics Division of Materiel, Maintenance Branch. Using ingenuity, materials on hand and some hard labor, the crew built a device that rotates these massive shipping containers. Using the device eliminates several steps in the maintenance process and creates a safer work environment by removing many previous hazards.
The flyer below is in .PDF format, and will require the use of Adobe Acrobat Reader or a similar program.

subset: commoncrawl


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SIL is a school with a lot of heart. Heart without sacrificing the life of the mind. In undertaking rigorous coursework, taking initiative to cultivate their strengths, and finding support to address their weaknesses, students are in prime position to continue their education at the collegiate level and beyond with graduates pursuing degrees at small liberal arts colleges and top research universities alike.
Students harness their individual talents, broaden their understanding of the world and their cultural milieu, and develop the skills that will help them make a living and be productive in the economic sphere. These roles don't have an arbitrary future start date, rather they are constantly evolving aspects of ourselves. This is reflected in our students' activities-- a nutrition blog, ballet performances and competitions, musical theater, teaching coding, developing apps, working in elementary classrooms, developing non-profits, volunteering in local soup kitchens, and making films.
Head back to our home page or click below for more information.


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10.08.2018The School of Russian and Asian Studies to Change Names, Launch Fully Updated Website
03.04.2018Summer Study Abroad: Update on Recent Diplomatic Events
28.02.2018SRAS Announces Special Moscow-St.Petersburg Summer RSL Program for 2018
08.02.2018Summer Study Abroad: Important Updates
06.02.2018The State of Study Abroad in Russia
03.02.2018Russian Studies Abroad (RSA) Splits Into Two Programs
29.01.2018Join SRAS at NAFSA and Forum
27.01.2018SRAS and SPBGIKIT Language Partnership: The Year in Review
26.01.2018SRAS Site Visit to Irkutsk
30.12.2017Summer Programs Abroad - 2018
04.12.2017Travel Alert for Russian Cities: May 25 - July 25, 2018
13.08.2017Scholarships Available!
07.04.2017Stetson University and SRAS Announce New Partnership
31.05.2016Call for Papers: Vestnik!
Each month the SRAS newsletter features lots of information about Russia, its language, politics, economy, and current events. Want the newsletter?
Table of Contents (jump to)
1. Maps and Information (back to top)
Google Maps has a good map of Warsaw and even lists the names of restaurants, shops, etc. as well as navigation service for the subways system.
Jakdojade.pl is the map and navigation service that locals use. It has the only public transportation route planner for the whole city (including the subway, busses, etc.)
2. Weather and Packing (back to top)
The climate in Warsaw (humid continental) is similar to what you would experience in the Northeastern United States or eastern Canada. Winters are cold and summers are warm, while spring and autumn are mild. Expect to see snow from late November to the end of March. There is not usually a huge difference between night and day temperature. Rain is not uncommon. Come prepared.
For more on packing for a long-term stay abroad, see SRAS's Packing List (written mostly with Russia in mind, but still helpful for Poland).
3. Restaurants (bars/clubs) (back to top)
4. Groceries (back to top)
5. Consumer Goods (back to top)
6. Internet, Phones, Post (back to top)
7. ETC. (back to top)
8. Cash and Finances (back to top)
9. Health and Fitness (back to top)
10. Shows and Music (back to top)
12. Transport (back to top)
13. Religious Services (back to top)
14. Museums (back to top)
15. Trips Out of Warsaw (back to top)
Warsaw is in Central Poland with great connections to essentially everywhere in Poland, so you could pretty much do a day trip to anywhere…but here are a couple of easier ones.
Lublin – Shortly the capital of Poland after WW2 (one of the first cities to be captured by the Soviets), Lublin still has a small but beautiful Old Town with a castle. Majdanek, one of the largest Nazi concentration camps in Poland, is also inside the city limits and easily accessible by city bus. You can take the older PKP intercity train directly from Warsaw to Lublin or the modern comfortable Polskibus (for less, if you book ahead of time).
Torun – Also located on the Vistula river, Torun is the hometown of Nicolaus Copernicus. First built as a stronghold of the German Teutonic Knights, the castle long since been torn down but its ruins remain along with a significant part of the wall and the stunningly beautiful Old Town. Definitely worth a trip. Again both PKP trains and Polskibus offer direct connections.
Krakow – Krakow was the royal capital of Poland and arguably its cultural capital today. Wawel Castle is one of Poland's largest and most impressive structures but the entire Old Town is gorgeous. For more on Krakow, see this great article from SRAS. If you'll stay for two days in Krakow, day trips are also possible from Krakow to Auschwitz and Wieliczka (the former royal salt mine). Kazimierz (the city's Jewish district) and Nowa Huta (a planned utopian Communist city) are also both neighborhoods worth checking out. You can get there with the standard, cheap commuter trains (there's a new premium "pendolino" train connection), Polskibus, and the luxurious LuxExpress bus.
Malbork – Malbork or Marienburg was the capital of Teutonic Knights' medieval Prussian state and the largest medieval brick structure in the world. It remains the largest brick structure in Europe today (despite being largely in ruins after WWII) and is also the largest castle in Europe (or the world for that matter). You can now get there directly from Warsaw with PKP's premium "pendolino" train.
GdaЕ"sk - Visit the Solidarity Centre, GdaЕ"sk Shipyard and Westerplatte.
Sopot is probably the most famous beach in Poland.
17. Official Holidays (back to top)
Those marked as state holidays are official days off.
January 1
New Year's Day
January 6
State + Religious
Always on a Sunday
Easter Sunday
Always on a Monday
Easter Monday
May 1
Labor Day
May 3
Constitution Day
50 Days After Easter
Pentecost Sunday
August 15
November 1
All Saints Day
November 11
Independence Day
SRAS Programs in Warsaw, Poland
Study Abroad in Eurasia
The Library:All About Russia
Find Out More!
History of Russian Holidays Internships in RussiaHealth and Safety in Russia The SRAS NewsletterThe SRAS Library on RussiaJournal for StudentsMore Free Resources!
Questions or comments? Contact the editor.
« back to Student Guide to Russia archive


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But Hiomi's project that Maggie especially wanted to introduce me to is the one you see pictured here... it's an impressive quilled tribute to the Shiwafuruinari Temple tree. Located in Iwate, Japan, the temple's sacred tree, called a goshinboku, was destroyed by a typhoon a very long time ago.
Later, the mummified remains of a white fox were found inside the broken tree. A legend evolved that those who desire a long life should look for the hair of the white fox around the tree.
On March 11 of this year, you'll remember that a devastating earthquake and tsunami struck northeastern Japan. Hitomi was there at the time studying this temple. Fortunately she survived and was able to return to Tokyo. Hitomi says many mysterious places are located in the mountains, rivers, and coastal areas of this part of Japan that was so badly damaged. Progress is being made in reconstructing the area, and she hopes a peaceful way of life will someday be restored.


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Dr. Praneet Kumar, CEO, Dr BLK Hospital
- Written by healthcareleaders
- March 13, 2012 at 3:43 pm
- 0
Dr. Praneet Kumar
Dr B L Kapur Memorial Hospital
Dr. Praneet Kumar is currently the CEO of Dr B L Kapur Memorial Hospital. He is a senior healthcare professional, with over 32 years of experience as a healthcare business manager. He is the recipient of the 1999 Yoshioka / Japan Hospital Fellowship of International Hospital Federation and was enlisted as an outstanding achiever in healthcare in 'Pride of Rajasthan'. He started his career with Moolchand Hospital, New Delhi, and evolved into a hospital management consultant. During his 16 years at Fortis Healthcare, he oversaw the functions of Medical Services, Projects, Strategic Planning, Quality
Assurance and Public Private Partnerships. He represents various committees including Member Healthcare Forum of FICCI and the Chairman of the NABH Technical Committee. He is also on the Boards of QCI and NABH.
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Cooney Forum blog post by SCE Chairman Susan Crown.
Happenings — The Latest at SCE
Catalyst Grantee Profile: The News Literacy Project
The News Literacy Project Interview with The News Literacy Project's Founder & CEO, Alan C. Miller....
Catalyst Grantee Profile: TheDream.US
TheDream.US Interview with TheDream.US' Program Director of Advocacy, Development, and Communications, Gabriela Pacheco. Organization Mission:...
Catalyst Grantee Profile: Latinitas
Latinitas Interview with Latinitas's Marketing & Development Director, Victoria Garza. Organization Mission: To empower all girls...
The SCE Digital Learning Challenge: How Can We Help Young People to Thrive in their Desired Futures?
Digital Learning Challenge
By: June Ahn, Associate Professor, University of California, Irvine I'm continuously in awe at the creative...
New Case Studies Explore SEL Implementation in Youth-Serving Organizations
Social & Emotional Learning
Four years ago we launched our work in social and emotional learning (SEL), seeking to...
Catalyst Grantee Profile: Re-Imagining Migration
Re-Imagining Migration Interview with Re-Imagining Migration's Director, Adam Strom. Organization Mission: To ensure that all young...


text:
Travel from Alessandria to Alba and discover Piemonte city of 24.9 Thousand inhabitants. The distance from Alessandria to Alba is 51 kilometers; with Wanderio you can compare the available treno so that you can organize your trip choosing the fastest route, the most comfortable or the cheapest one. For example, by choosing a treno from Alessandria to Alba, you'll get to your destination in about 2 hours on average; the average treno ticket prices are 9 €.
Compare flights, trains, buses and transfers to get from Alessandria to Alba
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You can get from Alessandria to Alba by train, thanks to the 15 daily routes provided by Regionale, Regionale Veloce, Frecciabianca, Intercity. The train ride from Alessandria to Alba takes about 2 hours on average and the average train ticket is 9.25 €. Travelling Italy by train can often be cheap.


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Licensees and Dealers
Welcome to our Licensees & Dealers section. Here you will find logos, digital photographs and PDF literature to assist with your sales efforts.
Please use these current logos when advertising VERSA-LOK Retaining Wall Systems. Two formats are available to download – JPG and EPS. The JPG format is accepted by most presentation programs. However, the EPS version is more versatile and may be enlarged without quality loss. The EPS format is especially preferred for signs and vehicle graphics. When printing logos using custom colors, please use equivalents to Pantone 185 Red, Pantone 299 Blue and Pantone 354 Green.
- Grayscale JPG 200Kb
- Illustrator EPS PC or Mac
Digital Photos
Images of all major VERSA-LOK products are included – Standard, Weathered™ Standard, Mosaic®, Weathered™ Mosaic®, Accent®, Weathered™ Accent®, Cobble®, Weathered™ Cobble®, Square Foot™, and Brute®. They are organized into two general categories – residential and commercial.
Contractor Yellow Pages Cooperative Advertising Program
Landscape contractors who include a current VERSA-LOK Retaining Wall Systems logo in their ads can get CASH BACK. Download details in PDF format here. Yellow Pages Co-op Advertising Program
VERSA-LOK Dealer Displays
Examples of Dealer Displays from around the country
PDF Literature
Download current versions of VERSA-LOK promotional and technical documents here. Printed versions also may be obtained by calling (800) 770-4525.
Licensees and Dealers
From Amphitheatres to Zoos, VERSA-LOK provides Wall to Wall Solutions.


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On August 22nd we see Tsunami again take to a foreign land as she makes her Chilean debut, and takes on current IBF female Bantamweight champion Carolina Rodriguez (14-0, 1), the first ever Chilean to claim a "world title" in boxing.
Although her record doesn't suggest it Tsunami is a world class fighter. Over her 31 fight career, dating back to 2005, she has shared the ring with a who's who of female boxing. She's scored notable wins over the likes of Ayaka Miyao, Zhang Xi Yan and Kayoko Ebata, whilst suffering losses to the likes of Naoko Yamaguchi, Janeth Perez, Mariana Juarez, Zulina Munoz, Jessica Chavez and Arely Mucino.
Some of those losses have been clear defeats, such as the one to Juarez, others however have been unfortunate, such as the ones last year to Jessica Chavez and Arely Mucino, both of which could easily have gone Tsunami's way.
In the ring Tsunami is an aggressively minded fighter who comes forward relentlessly, she's not an out-and-out pressure fight but she's an intelligent aggressive fighter who comes to fight every time she's in the ring. She can be out boxed, and she can be out fought but very fighters will ever get in the ring with her and have an easy time with her. Sadly where she is flawed is that she lacks killer power, she's not the quickest and she isn't the most accurate, however given that she's got a great engine, and aggressive mentality few will enjoy sharing a ring with her.
Whilst Tsunami fights like her name suggests, always coming forward, the Chilean champion is a very different type of fighter. She has a forward gear but also a backwards gear and whilst she can come out swinging she often seems to prefer to box and move, using her legs, great timing and counter shows. She's very slick and has solid ring IQ even if she does, completely, lack power.
Sadly for Tsunami we can't see any way in which the judges will give her a decision in Rodriguez homeland. She may give the Chilean fight a real nightmare in the ring but the only way the Japanese fighter will win is with a knockout. Given the ability and style of Rodriguez we can't see than ever coming close to happening. As a result we suspect that Rodriguez will retain her title with a decision win, albeit one she has to work very hard to get.


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A friend of mine, Jane, owns a service firm that really takes care of its clients. She was starting to feel the strain of high labor-related costs and overdependence on a few key people, so she invested in "productizing." You know what I mean. She protected her intellectual property (IP), turned their process into a system, and obtained outside assistance from a merchandising company to package it all. Maybe you can imagine how she felt. Jane had invested a great deal of time and money and was now feeling rather low on money, energy and time.
I found myself speaking up because it seemed like Jane was giving in to more and more demands from prospective licensees and strategic alliance partners. We have noticed that the same thing often happens to owners of companies who are negotiating with their first franchisees or joint venture partners.
It pays to do a little research about the offers being made by comparable companies. When you review materials distributed at franchise expo exhibits you quickly see the value assigned to IP, great product, systems, procedures, marketing, expertise, and reputation. It is reasonable to expect licensees, strategic alliance and joint venture partners, or franchisees to be entrepreneurial enough to do their part and share the risk.
I couldn't help but wonder if the people Jane's been negotiating with are trying to take advantage of the fact that she wishes that she had more cash, time, and energy. Folks who take advantage and would demand more and more and more during initial negotiations probably won't be win/win partners later.
When Jane got a good night's sleep and took another look at her value proposition, she moved beyond being embarrassed that she is temporarily low on cash, time, and energy. A FAIR deal wouldn't involve her putting up more money anyway!
Aldonna R. Ambler, CMC, CSP has earned the right to be called THE GROWTH STRATEGIST®. She has won over 2 dozen national and statewide "entrepreneur of the year" awards for the resilient growth of her international businesses across 4 recessions. Her midsized BtoB clients get on…and then stay on…the published lists of the fastest growing privately held companies. She owns and operates a suite of companies that help privately held midsized companies achieving accelerated growth with sustained profitability® through opportunity & resource analysis, 4 approaches to strategic planning, executive advisory services, growth financing, and targeted search. 2012 is Ambler's 8th year hosting a weekly peer-to-peer-to-peer syndicated on line talk show that features interviews with CEOs/Presidents of midsized companies (typically between $20 and 200 Mil/yr) sharing success tips about the growth strategy-of-the-week. An archive of over 300 interviews is available at www.GrowthStrategistShow.com. She can be reached toll free at 1-888-Aldonna or at firstname.lastname@example.com.
Known as The Growth Strategist®, Aldonna Ambler built and grew a suite of companies to help midsized B2B companies achieve accelerated growth with sustained profitability® A Certified Speaking Professional (CSP), Ambler has addressed over 2000 audiences and hosted a syndicated online talk show about growth strategies for 9 years. As a growth financing intermediary, Ambler raised over $1 Bil dollars for midsized companies. The winner of over 2 dozen prestigious national and statewide "entrepreneur of the year" awards, Ambler is available to speak about "profitable growth during any economy" and/or serve on the board of a growth-oriented privately-held company.


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There are many ways that companies organizations and individuals can capitalize on a used bus for sale. Many businesses, municipalities, non-profit organizations and individuals have scouted out a bus for sale that can be converted into the exact transportation needed. Used mini buses, mid size buses, coaches, transit buses, school buses and handicap buses are on the market, especially in this economy, and can be converted on many levels. These quality used buses have been have been overhauled and put to good use by tour bus companies, amusement parks, municipalities, service providers, churches, retirement organizations, and other transportation services.
One way that individuals have capitalized on the excellent value available by purchasing a used bus for sale is to convert it to a motor home. Not only does the motor home offer freedom, but it can also be a fun conversion project to work on for people who enjoy construction projects. A used bus for sale can be effectively converted into a livable space. For use as a conversion, a used bus for sale should be devoid of rust, and in good mechanical shape.
A transit or mini used bus for sale makes an ideal shuttle bus for hotels and businesses especially between airports and other transportation hubs. A used mini bus has a large luggage area, is usually handicap accessible, and easily seats 20 to 30 people. Most of these used buses offer plenty of headroom and legroom. These buses can save companies and organizations thousands of dollars in transportation costs because they can be used on all kinds of trips. They are ideal for short runs between airports and work sites or hotels, local day trips for groups of people or overnight trips for church groups.
Cities can purchase a used bus for sale if they are expecting overflow parking for large events, and for city programs which transport inner city residents to work places. Hotels and resorts also can take advantage of a used bus for sale ferrying patrons. One of the nicest features of a used bus for sale is the ability to accommodate special needs because most mini buses are already handicapped equipped. This makes them ideal for retirement and assisted living communities.
Companies save on transportation and parking costs by organizing group transportation instead of individual car services. This is also a much more environmentally friendly option.
Search our site to find the best bus for sale for your needs!
Tags: Used Bus, Used Buses for Sale


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|Use of Student Subject/Participant Pools in Research
|Recruitment, captive populations, coercion, dual-role of researcher/teacher, informed consent, research requiring review, students, subject pools, undue inducements, voluntariness, penalties
|TCPS Articles
|Ethics Framework, 1.1, 1.6, 1.13, 2.2, 2.4.
|July 2006
1. This response to questions about the recruitment from, or use of, student "subject or participant pools"1 as part of university coursework is consistent with the principles of the Tri-Council Policy Statement: Ethical Conduct for Research Involving Humans (TCPS).
2. One question concerns whether the awarding of bonus points to students from these pools who agree to participate in research is consistent with free and informed consent. The second question is whether awarding bonus points to students recruited to participate in research from such pools may be viewed as a form of coercion for participating students and as a penalty for non-participating students. The final question is whether penalizing students for failing to fulfill all conditions of participation in a study they had agreed to take part in is inconsistent with the TCPS and should be brought to the attention of the research ethics board (REB), or if this is an administrative rather than an ethics issue. Your questions have been referred to the Interagency Advisory Panel on Research Ethics (PRE) for advice.2
3. The questions raise issues of research requiring ethics review, participation from captive or dependent populations, the dual role of teacher/researcher, free and informed consent, and undue influence under the TCPS. As elaborated below, if the involvement of students is for "research" and not a teaching/training assignment, then the project should undergo research ethics review in accordance with the proportionate approach to ethics assessment. Teachers should be mindful of the power imbalance that exists when they ask or require their students to enrol as participants in research as part of the curriculum. To respect informed consent, teachers/researchers should provide an alternative activity, which involves comparable time and effort for comparable reward, for those who do not wish to participate in the research. Penalizing students by removing credits already earned for failing to participate in an agreed-upon research project is inconsistent with the principles of the TCPS.
Research Requiring Ethics Review or Teaching/Training Exercise?
4. Introductory courses at the university level sometimes include a component of research in the curriculum. Psychology is one example. An issue that this practice raises is whether the involvement of students in research projects is primarily for instilling the students with the experience, understanding, skills and expertise for professional practice, as a teaching/training exercise, or whether the activity's primary purpose is actual "research involving humans."3 The TCPS defines "research" as involving "a systematic investigation to establish facts, principles or generalizable knowledge." The intent, purpose, and function of the activity, as well as the use of the collected data, are some of the factors for determining whether an activity is "research."4 If the activities involve "research" involving humans, then Articles 1.1 and 1.13 of the TCPS generally stipulate that it undergo prospective and continuing REB review, in accordance with "a proportionate approach to ethics assessment."5 Teaching/training exercises do not normally require research ethics review.6
5. If the activity constitutes "research involving humans" under the TCPS, then it requires REB review and the following issues may also merit attention.
Students as a Captive/Dependent Population: Voluntariness
6. Article 2.2 of the TCPS expresses the principle that informed consent to participate in research should be voluntary. Violation of this principle infringes on autonomy, tends to disable people from acting self-protectively through the balancing of risks and benefits, increases the potential for exploitation, and raises associated justice issues.
7. The TCPS encourages ethics review of issues such as consent from a participant-centred perspective,7 which should inform the analysis of student participation in the research component of university courses. Some such courses, especially introductory ones, are a requirement for a degree. From the participant-centred perspective, students obliged to participate, as participants, in the research component of such courses may be regarded as a dependent or captive population. A captive/dependent population tends to be characterized by its lack of freedom, its dependency on authority, and significantly lessened decision-making power—all of which diminish autonomy and increase the potential for "coercive participation" in research.8 The vulnerability of prisoners, military personnel, institutionalized persons, and other classic captive populations have, historically, resulted in a range of affronts to human dignity, abuses, injury and exploitation in the name of research.9 The TCPS addresses such concerns.
Voluntariness is especially relevant in research involving restricted or dependent subjects …. The influence of power relationships on voluntary choice should be judged according to the particular context of prospective subjects. For example, the voluntariness of … students may be restricted because their institutional context implies undue pressure ….10
8. For such reasons, the TCPS states in the commentary to Article 2.4(d) that "teachers should not recruit prospective subjects from their classes, or students under their supervision, without REB approval."
"Dual Role" of the Teacher/Researcher
9. Students and teachers, similar to participants and researchers, often develop relationships grounded at least partly on trust. Students, for instance, properly assume that their teacher would propose activities that are in the students' best pedagogical interests. REB review of a teacher's recruitment of students as participants to research projects is also intended to ensure that such trust relationships remain free of confusion or exploitation when professors assume the dual role of teacher and research-recruiter of students. Commentary to TCPS Article 2.4(e) indicates this:
To preserve and not abuse the trust on which many professional relations reside, researchers should separate their role as researcher from their roles as therapists, caregivers, teachers, advisors, consultants, supervisors, students or employers and the like.… Researchers should disassociate their role as researcher from other roles, in the recruitment process and throughout the project. [bold emphasis added]
10. The Canadian Code of Ethics for Psychologists of the Canadian Psychological Association has also recognized this concern.11
Voluntary, Informed Consent and Undue Influence
11. As noted, Article 2.2 of the TCPS states, "Free and informed consent must be voluntarily given, without manipulation, undue influence or coercion." The principle of free and informed consent may be challenged by other dimensions of the use of student subject or participant pools.
12. In some institutions, students participate as subjects in research studies to receive bonus credits over and above their normal grade in the course. In other institutions, student participation in research is part of the curriculum, and the participation is reflected in the grade earned in the course. In both cases, awarding credits to students for participating in research studies raises ethical issues in the absence of an alternative, non-research activity that gives students the opportunity to earn an equivalent amount of points. Without the alternative activity, awarding credits solely for participating in research raises issues of "undue influence." According to the TCPS,
Undue influence may take the form of inducement, deprivation, or the exercise of control, or authority over prospective subjects.… The offer of benefits in some contexts may amount to undue inducement, and thus negate the voluntary aspect of the consent of subjects who may perceive such offers as a way to gain favour or improve their situation.12
13. To ensure that the participation in research is voluntary, and to minimize the risk of undue inducement, students should be given an alternative activity that would allow them to earn credits comparable to what they would earn were they to participate in the research project. One example would be to do a written assignment instead of participating in the research. To maximize freedom of choice, the effort and time expended for the research and the non-research alternative, as well as the potential rewards, should be comparable. This approach is consistent with the code of ethics of the Canadian Psychological Association.13 The more the alternative activity is viewed as comparatively or unjustifiably onerous, the more it is likely to exert undue or potentially coercive influence regarding participation in the research.
14. You also refer to a practice in some university coursework under which students who have agreed to participate in a research study but fail to do so are penalized by losing other credits already earned in the course. TCPS Article 2.4(d) provides that researchers give "an assurance that prospective subjects are free not to participate, have the right to withdraw at any time without prejudice to pre-existing entitlements .…" From a participant-centred perspective, a practice of penalizing students who decide not to participate in research by withdrawing credits previously earned is intended to, and does, work as a strongly negative influence. It runs directly contrary to a participant's right to withdraw from research without prejudice. Such a penalty thus functions as an "undue," and possibly coercive, influence on voluntary participation in research, and is inconsistent with the principles and spirit of the TCPS.
We hope that this information proves helpful to your TCPS research ethics deliberations.
Secretariat on Research Ethics
on behalf of
The Interagency Advisory Panel on Research Ethics


text:
Science Curriculum by Grade
Kindergarten Science Curriculum
1st Grade Science Curriculum
1st Grade Green STEM Curriculum
2nd Grade Science Curriculum
2nd Grade Green STEM Curriculum
3rd Grade Science Curriculum
3rd Grade Green STEM Curriculum
4th Grade Science Curriculum
5th Grade Science Curriculum
We are lucky to have a team of teachers in our science department. If you have any questions, please contact:
Kate Unger: Kindergarten-2nd Grade
Joaquin Rodriguez: 3rd Grade, 4th Grade,5th Grade
Vicki Sando: Green Roof and Science Enrichment (STEM)
This page features some of the amazing science work that is being done by our wonderful teachers & students. Also, we plan to feature any science related event that is happening in our community. Please feel free to email Vicki Sando at firstname.lastname@example.com if you have science or environmental information you would like to share.
PS41 is very fortunate to have a team of science teachers who are extremely dedicated in teaching our students science and its direct real-world applications through inquiry and hands-on investigations by following the New York City K-5 Science Scope & Sequence and FOSS Science Curriculum. In addition, we offer a unique Green STEM program, which blends social studies, science, engineering, and environmental issues incorporating project-based learning. Students work in teams to design, construct, test, and evaluate various challenges that are presented to them. Our green roof and school garden offer opportunities for students to observe nature and conduct experiments outside of our science classrooms. Besides our student's 3x a week scheduled science classes, we also offer free after-school enrichment programs such as our Urban Eco-Club, STEM Club, and the Highline After-School Program. Our children will experience a world full of environmental challenges, so it is imperative that we give them the tools they will need to solve complex challenges they will certainly face.
Kindergarten: Learning the parts of a tree
First Grade STEM Challenge: Testing a food container for strength
Second Grade STEM Challenge: Building a Bridge
Third-Grade STEM Challenge: Air Pollution Monitor
Third-Grade STEM Biomimicry Challenge: Design a simple tool based on an Amazon animal
Discovering swallowtail butterfly larvae on the green roof!


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torsdag 4. mars 2010
Ice cave and more amazing pictures!
Today I brought all of my friends (Wouter, Matthias, Lena, Marte and Natalie) that are visiting me to the moraine cave at Longyearbeen glacier =) I had not been there before my self, but I new it was a cave with easy access and without any need for equipment. Except helmet and headlamp. It was so cool! Really, really amazing, I got so fascinated by the formation of the ice and icesicles, and how the glacier was carrying stones! So I am so happy that we went there, because everyone was appreciating it =) hehe, but some places inside the cave we had to really crawl to get inside, and it was a little bit claustrophobic =P and most of the ground was covered in ice, so we had quite funny ways of moving around there ( I think Wouter feel I had the strangest way of moving =P). Haha, we even had to drag ourselves up by a rope that was attached inside, it was to slippery to crawl up by ourselves! The cave was going a little bit upwards, so when we came to the end of it, and had taken the pictures we wanted, we where just sliding down all the way to the entrance! Haha, it was really cool! But the entrance was filled with snow, so going out was a slower process than sliding down the cave. That´s why me and Wouter went up again to slide down once more ^^
I am so happy that Matthias let me have some of his pictures from both the trip last weekend, and the cave today, so all of these cool pictures are taken by him! Thank you! =D (I hope it is okay that I put up that many...)
Lagt inn av Ida Helene kl. 19:31
1 kommentar:
- Silje S.13. mars 2010 kl. 16:36
Utrolig flotte bilder! ^^ Og virket spennende å besøke en isgrotte, om enn litt klaustrofobisk :pSvarSlett
Abonner på: Legg inn kommentarer (Atom)


text:
BUENOS AIRES - Five years after their inception, and while there are still some two million potential clients yet to be converted from the old state system, Argentine pension fund management companies (AFJPs) seem to have lost some of the aggressiveness that characterized their debuts. Instead, they appear to be concentrating their commercial strategies on developing the loyalties of the members they already have in their portfolios.
"Maintaining a client is much cheaper than looking for a new one to replace him, and the industry in general is on the verge of this objective," said Jose Aragone, manager of marketing at Consolidar AFJP. "Our goal as a business is to make a difference at the time in which service is received by the person."
"At present, the competition has centered on service to the affiliate, basically in the facilitation of the steps for retirement or pension and in specialized consulting, for which much work has been done in the training of salespeople in the different types of services," said Roberto Alonso, manager of institutional relations at Orgines.
The practice of persuading plan participants to transfer their assets to their company's funds, the most widely-used strategy for taking market share from competition, has been noticeably reduced thanks to recent regulations from the Superintendent of AFJPs which now obligate salespeople to make transactions in a branch office.
However, competition among the leading companies for market share has not lost its intensity. The most widely-used strategy in the last two years to grow has been the fusion or acquisition of AFJPs of smaller size, that were not able to reach the critical mass of clients necessary for the business to be profitable. Companies that have used this strategy include Maxima AFJP, which bought Patrimonio; Orgines, which absorbed Activa, Anticipar, Mas Vida, and Claridad; Consolidar, which ended up with Fecunda and is close to a deal with Previnter; and Siembra, that took possession of Dignitas and Ethika. After these transactions, these four AFJPs accounted for almost 70 percent of the market.
"Growth through adding members is difficult and very costly," said Aragone. "The mergers, on the other hand, offer an immediate magnitude."
Consolidar is the second largest retirement and pension fund company in number of members, behind Orgines, which, with a little more than 1.4 million clients, leads the market.
Gone are the days when each AFJP had an army of salespeople on the street to secure new clients. The very low ratio of contributors to members that the industry presently shows, on the order of 48 percent, has greatly reduced the margins of earning for the companies, causing a cutback in the sales forces. Individuals may be non-contributing members of plans if they have lost their jobs or if they, as independent workers, fail to make payments.
Before the start of the system, it had been foreseen that the business would have a floor of seven or eight paying contributors for every 10 workers affiliated with the fund, AFJP managers said. The fact that this ratio has become so low - 45 percent have stopped paying - precludes the possibility of reducing commissions or management fees that shareholders pay, managers said.
This reducing of commissions was an alternative that, according to the initial plans, would be one of the central arenas of competition among the management companies. The average cost of the system for members is still 3.5 percent of his monthly salary.
"In a market with more reasonable deliquency levels, this would be an important factor of differentiation," Alonso said.
Tom Ciampi is the editor of Latin Fund Management, an SDP publication based in Buenos Aires covering the asset management business in Latin America.


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Grupo Ruz, S.A. de C.V.
Sunglasses; Bags adapted for laptops; Sleeves for laptops
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The entire college football world is in suspense right now, waiting to see whether this latest wave of conference realignment morphs into a full-blown overhaul. The SEC's now inevitable move to 14, the Pac-12's potential move to 16 and the looming demise of the Big 12 would drastically change the landscape of college football.
Which would drastically influence the future of the BCS as well.
College football's much reviled postseason system isn't going away, but it could soon undergo a face-lift. The BCS is basically controlled by the six major conferences -- one of which might be going away and two of which might soon supersize. And the timing of the moves falls right in line with the BCS' next television contract, which is set to go to the marketplace a year from now.
"Absolutely everything is up for discussion," said BCS executive director Bill Hancock. "By the end of the year, every commissioner is to talk to the folks on their campuses and find out what they want to do in the future. By the first or second quarter of next year the commissioners will come back, report on what they said and form a consensus."
In terms of immediate implications, the BCS is under no obligation to fill the Big 12's automatic berth with another conference should that league dissolve.
"All of the contracts we have are predicated on the conferences we had at the time we signed them ... so if a conference goes away, then its automatic bid goes away," said Big Ten commissioner Jim Delany. "The maximum we can have is seven, but we can also have five."
That, like many other issues, will be discussed if the situation arises.
As for the BCS' future, many media and fans believe a mass movement toward superconferences might facilitate a full-scale playoff -- i.e., four 16-team conferences feeding into a nice symmetrical bracket. That's not likely to happen by 2014 (when the next cycle begins), but pretty much everything short of it -- including the oft-discussed plus-one playoff -- is on the table.
Here is a look at some of the possibilities, from most to least likely:
Dallas Cowboys owner Jerry Jones has been not-so-subtly lobbying for a spot in the rotation, and his opulent new stadium certainly makes the pitch attractive. The biggest hang-up: Convincing the Big 12 and SEC to give up one of their most prestigious non-BCS partners. That obviously becomes a lot easier if there's no Big 12.
"Two teams per conference is a rule that needs to be evaluated now," said Delany, whose league had three top 10 teams in the final standings twice in the past five years. "It would be good for the system to pull in a top 10 team even if it's third from a conference, but politically it's difficult. A fair compromise might be: How about one time in a four-year cycle, a conference could have a third team? As these conferences get larger, it's something we should consider."
The MWC is likely to fall short of automatic approval but will be eligible to apply for an exemption from the Presidential Oversight Committee. The presidents would likely curtail much of the current political pressure against them (including threats of antitrust litigation) by being more inclusionary. Their decision will be complicated, however, by the fact that much of the MWC's achievements were attained by three teams (Utah, TCU and BYU) that won't be there next season. The league will need votes from nine of the 12 members (which includes Notre Dame), and a decision could come in December.
If not, however, that bowl could return to its pre-BCS days, when it rose to prominence in large part because of its flexibility. In 1987, the Fiesta Bowl paired No. 1 Miami and No. 2 Penn State, both independents at the time, in one of the sport's most anticipated matchups. But in recent years the game has been saddled with duds like Utah-Pittsburgh and Oklahoma-UConn. While it's possible the bowl could gain a new partner (like the Mountain West), it could also become a BCS free agent. "If for some reason the Big 12 disappears, we have to look and see whether other alliances are possible, or just go with a couple at-large picks," said Shelton. "The Fiesta Bowl was very successful before we had the Big 12 as a partner."
SI.com talked to several people with knowledge of the meeting, and while it's true the two leagues do still favor the "status quo," they did discuss the specific model mentioned in the
Though Pac-12 commissioner Larry Scott has established himself as a trailblazer during his two years in office, most believe he, like Delany, will not do anything to impinge on the league's Rose Bowl relationship. However, if his conference keeps expanding, he'd have as much motivation as anyone to push for a plus-one. It's easy to see the day where Pac-16 East champ Oklahoma finishes 13-0 and ranked No. 1, while East runner-up Texas finishes 11-1 and No. 3.
"I don't see the connection," said Delany. "I could see where someone who's playing out the structures on their computer or their iPad would see it that way, but whether the Pac-12 is at 12, 14 or 16, their strong inclination is going to be that they want to play in the Rose Bowl, and our preference is the same."
Realignment may soon radically alter college football's postseason, but it still has its limits.


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Episode 8 - Give the Gift of Laughter featuring Tim Washer of Cisco
Listen on: Mixcloud | iTunes | Stitcher
Welcome to the eighth episode of the Marketing Nation Podcast, live from the "Princess Corner" (see picture) of the Marketo offices, presented by Marketo and hosted by Marketo's Digital Marketing Evangelist, DJ Waldow.
Tim Washer, who is in DJ's top 3 comedians of all time, is a corporate comedy writer who currently works with Cisco in their marketing messaging department. Tim joins us today to talk about what it's like to produce videos for YouTube, how to tie in the holidays in marketing messaging, and his new venture, Better Marriage Through Powerpoint.
Tim has a special skill for making non-sexy products look great through funny and interesting videos. For example, last year he worked on producing a Valentine's Day video that promoted one of Cisco's corporate routers:
Can't see "A Special Valentine's Day Gift...from Cisco!" video? Try watching directly on YouTube. Trust me. It's worth the 59 seconds of your life.
His experience taking improvisation and comedy classes has helped him learn what makes people interested and what turns them off so that he's able to create content that focuses on the former and avoids the latter.
When it comes to the holidays, Tim recommends playing off the ones that don't have any strong religious implications so that you don't alienate your audiences. Also, even if you do take some of the themes of the holiday into account for your content, your branded messaging shouldn't change. It's important to be clear about what you want to convey in your videos, while keeping in mind that not every single video has to have a direct selling point for your audiences. Some videos can be fun forthe sake of providing entertainment and joy, especially around the winter holiday season when most people are feeling the warm fuzzies every day.
Again, if you can't see "A Special "XMAS JAMMIES" video, try watching directly on YouTube. It's pretty amazing.
Some of the best ideas for videos are the simplest ones. Take WestJet's holiday surprise video for example, which delighted its passengers with the gifts of their choice.
Did I mention how incredible this "WestJet Christmas Miracle: real-time giving" video was? If you can't see it for some reason, try watching directly on YouTube.
This was a very well-produced video, but if you don't have the budget that an international airline has, Tim recommends tapping into the local colleges and universities to provide film students with internships. These students can produce high-quality work with their university's top-line equipment, plus they'll be excited to work on a project that they can add to their reel.
In his shout out, Tim told us about a new project he's working on with Ann Handley, #BMTPPT (which stands for Better Marriage Through Powerpoint). You can subscribe to get updates through Ann's blog.
To make great corporate videos, companies must ask themselves, "What are the pain points in my industry?" and "Which problems can we solve?"
You'll have to tune in to hear about Tim's secret service pat-down in Boston and find out what he wants for his birthday. Thanks for joining us!
Want to be a guest? Have a topic you'd like to share? Email us: firstname.lastname@example.com or drop us a tweet using the #MktgNation hashtag. Oh, and if you love this episode… share it with your friends, co-workers, colleagues, and family.
Before joining Cisco, Tim Washer served as head of social media video production for IBM, where he wrote and produced the company's most successful YouTube series, The Art of the Sale, and helped launch the Smarter Planet campaign. His work has been covered by Advertising Age, Adweek, National Public Radio, and The New York Times, and he's presented on social media at SXSW Interactive, MarketingProfs B2B Forum, New York University, and Harvard Business School. Tim moonlights as a comedy writer/actor, and his credits include The Late Show with David Letterman, Late Night with Conan O'Brien, Saturday Night Live, and The Onion Sports Network.


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Anderson carries Hornets to upset win over Grizzlies
MEMPHIS -- When Memphis Grizzlies' point guard Mike Conley turned his left ankle on Sunday afternoon in FedExForum, the game turned toward the New Orleans Hornets.
Anderson carries Hornets to upset win over Grizzlies
MEMPHIS -- When Memphis Grizzlies' point guard Mike Conley turned his left ankle on Sunday afternoon in FedExForum, the game turned toward the New Orleans Hornets.
The Hornets, the worst team in the Western Conference, took full advantage of the Grizzlies' offensive disarray without their floor leader. With the Hornets' bench scoring 51 points, New Orleans started a five-game road trip recording a 91-83 victory over a previously hot Griz team coming of consecutive 20-point plus wins over the Los Angeles Lakers and Brooklyn Nets.
Ryan Anderson and Jason Smith came off the bench to score 22 and 16 points respectively for the Hornets (15-29), who got just their third road win over a fellow Western Conference foe of the season. The Grizzlies, fourth in the West at 28-16, lost for the first time to Hornets in their last four meetings.
"We're not going crazy over this," Hornets' coach Monty Williams vowed after the win, "because we didn't play well in games leading up to this. We had guys step up and hit shots. And with Conley out, we were able to pack the paint defensively, because they quit the pick-and-roll."
The Grizzlies' offense completely broke down in the fourth quarter, shooting just 23.8 percent from the field. New Orleans, boosted by a combined 17 points from Anderson and Smith, outscored Memphis 27-15 in the final period, including a 10-0 run that gave the Hornets a 10-point lead with 1:44 left.
Anderson's size (6-10) and three-point shooting stroke (all of his shots were threes, 7-for-13, compared to the Griz team total 3-for-16) created a matchup nightmare for the Grizzlies.
"You got a guy that big who shoots like a guard," said Griz forward Zach Randolph, who had 20 points and 14 rebounds for his NBA-leading 28th double-double. "It's a problem."
About three minutes after Conley departed the game for good in the opening quarter with the ankle sprain (he was in a walking boot after the game), Anderson got on the floor for the first time and drained three threes in the final 3:22 of the period.
After hitting his first three of the second quarter, he missed four straight threes in the period and didn't attempt a shot in the third quarter before opening the fourth swishing two threes in the period's first 70 seconds.
"Monty does a great job of drawing up plays and makes great calls against mismatches in our favor," Anderson said of the Hornets' coach. "We got in some pick-and-rolls, got my defender to go into screens and big guys don't like to go through screens."
Randolph and center Marc Gasol, who had 14 points and 11 rebounds, were basically the Grizzlies' entire offense. But by the final quarter, with the Hornets' practically conceding that the Griz couldn't make an outside shot, the Randolph-Gasol duo combined for just four points (all from Gasol).
Surrounded by New Orleans defenders as the Hornets mixed man-to-man and zone defenses, Gasol attempted just two shots and Randolph none in fourth quarter.
Meanwhile, Griz backup guards Jerryd Bayless and Tony Wroten and starting forward Rudy Gay combined to shoot 2-for-14, including 0-for-5 on threes in the last period. Gay, the Grizzlies' leading scorer and highest paid player, was 3-for-17 (1-for-7 threes).
"Rudy took too many jump shots and didn't attack the basket, but it wasn't just him," Griz coach Lionel Hollins said. "We took a lot of jumpers and stopped making them. We stopped pushing the ball up the floor, got into their pace and then their big guys starting hitting threes."
It didn't even matter that the Hornets' starting five combined for just 40 points, or that point guard Greivis Vasquez suffered through a 2-for-16 shooting clunker, trying to salvage it with 11 assists.
Having played for the Grizzlies as a rookie two years ago, being tutored by Conley, he knew Memphis took a huge blow when Conley exited early with the ankle sprain.
"Mike Conley is the head of the snake," Vasquez said. "He controls all those horses. It's tough when they don't have him."
NOTES: Conley said his ankle turned after he stopped on a fastbreak. "The ankle just gave out, rolled on me, snapped quick and I felt a little pop," Conley said. "The pain was bad then, I regained some feeling as the play went on but they pulled me." Hollins said Conley is probable for Monday's game at Philadelphia. ... Ryan Anderson's seven three-pointers were the most against the Grizzlies since Toney Douglas knocked down nine for the Knicks in March 2010. ... Memphis lost for the first time this season when Marc Gasol has a double-double. Gasol had his sixth double-double of the year. ... Hornets forward Jason Smith's 16 points were two shy of his season high.


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This Portfolio is part of the Accounting Policy and Practice Series, an essential resource including more than 70 accounting Portfolios and the latest news and developments.
Detailed Analysis
I. Nature of Duty
Introductory Material
A. Example
B. Scope and Contents of Portfolio
II. Legal Foundations of Disclosure Requirements
Introductory Material
A. Line Item Requirements
B. General Disclosure Requirements
1. Illustrations
2. Antifraud Rules
3. Nonfraud Rules
C. Application of the Duty to Avoid Material Omissions
D. Implications for Principles-Based Accounting
E. Regulation FD
III. Development of the Duty to Avoid Material Omissions
Introductory Material
A. Rule 10b-5
1. Adoption of the Rule
2. Ward La France Truck Corporation
a. Facts Leading to Stock Sales
b. Initiation of SEC Investigation
c. SEC's Analysis
d. Emergent Principles
B. United States v. Simon
1. Facts
2. Significance
C. 1984 Interpretive Release
1. Highlights
2. Applications
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IV. The Heart of the Duty to Avoid Material Omissions: Materiality
Introductory Material
A. The Basic Test of Materiality: TSC Industries, Inc. v. Northway.
1. Objective Standard
2. Comparison to Accounting Standard
B. Avoid Numerical Tests: Basic Inc. v. Levinson
1. Facts
2. Analysis
C. SEC Staff Accounting Bulletin 99
1. Background and Purposes
2. Key Points
D. Ganino v. Citizens Utility Company
E. SEC Staff Accounting Bulletin 108
F. Limitations of Boilerplate Disclosure
1. Westinghouse Securities Litigation
2. Rubenstein v. Collins
3. Huddleston v. Herman & MacLean, et al.
4. Summary as to Boilerplate
V. The Duty to Correct Prior Disclosures
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C. SEC Rule 14a-9
VII. Application of the Duty to Avoid Material Omissions in the SEC Enforcement Process
Introductory Material
A. Materiality Generally in the SEC Enforcement Process
1. In the Matter of Richard P. Scalzo, CPA
2. Microsoft Corporation
B. Cases Applying the Duty to Avoid Material Omissions
1. The Need to Disclose Matters Involving the Survival or Viability of the Company
a. Stansbury Holdings Corporation
b. Dauphin County General Authority
c. Former Kmart Executives
d. Biopure Corporation
e. Former Officers and Directors of Spiegel, Inc.
2. The Truth About Operations and Performance
a. Trump Hotels & Casino Resorts, Inc.
b. Massachusetts Turnpike Authority
c. Charter Communications, Inc.
d. McLeodUSA Incorporated
e. Elan Corporation
f. Craig Scott
g. Former Qwest Communications Executives
h. Time Warner
i. Global Crossing Ltd.
j. The Coca Cola Company
k. Mount Sinai Medical Center of Florida, Inc.
l. Bio One Corporation
m. MBIA, Inc.
n. Tenet Healthcare Corporation
3. Failure to Reveal Improper Accounting or Accounting Error
a. Gerber Scientific, Inc.
b. Warnaco Group, Inc.
c. Fleming Companies, Inc.
d. Dennis O'Connor
e. Gregory A. Brady, William M. Beecher and Reagan L. Lancaster
f. John R. Behrmann
g. Former Bristol-Myers Squibb Officers
h. Martin E. Kenney, Jr.
i. Netopia, Inc.
j. Former Comverse Technology Officers
k. Walid H. Maghribi
l. Steven J. Landmann and Gary C. Gerhardt
m. International Business Machines Corporation
4. Management Integrity
a. Washington County Utility District
b. Former Enron Officers
5. Management Compensation and Benefits
a. W.R. Grace & Co.
b. Tyson Foods, Inc. and Donald Tyson
6. Regulation FD
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b. Flowserve Corporation
7. Causing Violations
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b. Example: Ture Roland Fahlin
8. Summary of Enforcement Actions
VIII. Planning Points: Practical Guidelines for Evaluating Materiality of Undisclosed Information
Introductory Material
A. General Considerations
1. Basic Elements
2. Materiality Will Be the Crucial Question
3. Avoid Reliance on Quantitative Measures
4. Contingent or Speculative Disclosures
5. Be Candid in Using the Guidelines
6. Application of Guidelines to Misstatements
7. How to Use the Guidelines
B. Planning Point: What If Others Learn of the Information?
1. What would a major shareholder, or creditor, of the company, who is not affiliated with management or any insider, think about the information?
2. What if the disclosure counsel at the company's outside law firm found out?
3. What if the company's auditors learned of the information?
4. What reaction would the SEC staff likely have if they found out?
5. Would a governmental agency be likely to take action if it became aware of the information?
6. Would you be concerned about your employment situation at the company if the information were not disclosed?
7. Would the employment status of a member of executive management of the company come into question if disclosure were made?
8. Would a significant proportion of the company's customers, suppliers or vendors be concerned if they were to learn of the information?
9. Are you tempted to destroy, discard, alter or conceal records relating to the information so that the company's auditors and the SEC cannot find out about it?
10. Do you feel the need to keep dual sets of records in order to keep track of the company's activities and be able to reconcile them with the company's publicly filed financial reports?
11. Have others within the company tried to conceal the information?
12. Consider information relating to debt covenants
13. Consider discretionary dealings with creditors.
14. If a reporter learned of the information, would he or she be interested in writing a story about it?
15. Is the information something in which a stock analyst would be interested?
16. Is the information something that a rating agency would like to know?
C. Pecuniary Considerations
1. Does the information in question make you feel poorer (in the case of negative information) or wealthier (in the case of positive information)?
2. Do you think the company stock's price would change if and when the information is disclosed? If so, by how much?
3. Have others in the company argued against disclosure because they stand to make money or avoid losing money, from nondisclosure? Are you tempted to withhold or delay disclosure for the same reason?
4. Does the information make you want to buy or sell the company's stock or options before disclosure is made?
5. Do you have reason to believe that others in the company who know of the undisclosed information have traded in the company's stock because of the information, or have tipped others who may have traded?
6. If your family or in-laws hold stock in the company, would they be annoyed with you for not tipping them off in advance about the information?
7. If you were making a bid for the company, would the information lead you to consider adjusting the price you would pay for the company or withdrawing your bid?
8. Would disclosure make the company more vulnerable or less vulnerable to an unwanted takeover bid?
9. Would disclosure of the information pressure management and the board to consider strategic change, such as placing the company or a significant part of the company up for sale?
10. Would a labor union representing company employees regard the information as important to ongoing or future contract negotiations?
D. Other Considerations
1. Are there anomalies in the company's sales or shipment of goods?
a. The Coca Cola Company
b. Walid H. Maghribi
2. Is the company having product development problems?
3. Guidance from SAB 99 Concerning Quantitatively Small Items
4. Guidance from SAB 99 and SAB 108 Concerning Multiple Misstatements and the Aggregation of Immaterial Misstatements
5. Does the Omission Significantly Affect the Presentation of Management Compensation or Perquisites?
E. Summary of Planning Points
IX. Conclusion
Working Papers
Worksheet 1 TSC Industries Inc. v. Northway Inc., 426 U.S. 438 (1976)
Worksheet 2 Basic Inc. v. Levinson, 485 U.S. 224 (1988)
Worksheet 3 Ganino et al. v. Citizens Utility Co. et al., 228 F.3d 154 (2d Cir. 2000)
Worksheet 4 In the Matter of The Purchase and Retirement of Ward La France Truck Corporation Class "A" and Class "B" Stocks, 13 S.E.C. 373 (1943)
Worksheet 5 United States v. Simon et al., 425 F.2d 796 (2d Cir. 1969), cert. denied, 397 U.S. 1006 (1970)
Worksheet 6 Public Statements by Corporate Representatives, Securities Exchange Act Release No. 33-6504 (Jan. 13, 1984)
Worksheet 7 In the Matter of Trump Hotels & Casino Resorts Inc., Securities Exchange Act Release No. 34-45287 (Jan. 16, 2002)
Worksheet 8 In the Matter of Massachusetts Turnpike Authority and James J. Kerasiotes, Securities Act Release No. 33-8260 (July 31, 2003)
Worksheet 9 In the Matter of Dauphin County General Authority, Securities Act Release No. 33-8415 (April 26, 2004)
Worksheet 10 In the Matter of Ture Roland Fahlin, Securities Exchange Act Release No. 34-50519 (Oct. 13, 2004)
Worksheet 11 In the Matter of The Coca Cola Company, Securities Act Release No. 33-8569 (April 18, 2005)
Worksheet 12 SEC Staff Accounting Bulletin: No. 99 - Materiality, Exchange Act Release No. SAB 99, 17 C.F.R. Part 211
Worksheet 13 U.S. Securities and Exchange Commission, SEC Staff Accounting Bulletin: No. 108, Financial Statements (Sept. 13, 2006), 17 C.F.R. Part 211
Worksheet 14 SEC v. Tenet Heathcare Corporation, David L. Dennis, Thomas B. Mackey, Christi R. Sulzbach, and Raymond L. Mathiasen, Civil Action No. CV 07-2144 (C.D. Cal. April 2, 2007), Complaint
Court Cases:
U.S. Department of Justice Materials:
U.S. Securities and Exchange Commission Materials:
SEC Regulations:
SEC Forms:
SEC Releases:
SEC Administrative Proceedings:
SEC Reports:
SEC Staff Bulletins and Staff Guidance:
SEC Press Releases:
SEC Litigation Releases:
American Institute of Certified Public Accountants
Financial Accounting Standards Board
New York Stock Exchange
The Nasdaq Stock Market, Inc.
American Stock Exchange
Bureau of National Affairs, Inc.
The Wall Street Journal
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The Latest News and Update
The Charles Owen Rider's Lounge Will Wow at Upperville Horse Show
Charles Owen is very proud of its long history in the equestrian world and is so pleased to be able to support events that are also steeped in years of tradition. As the oldest horse show in the US, Charles Owen recognizes its long-standing tradition and is delighted to sponsor it.
This year Charles Owen is delighted to announce the new and improved Charles Owen Rider's Lounge. Located directly next to the Salem Farm Jumper Ring, the Charles Owen Rider's Lounge will be fully enclosed with air conditioning – offering a comfortable spot for riders to watch the competition out of the elements. In addition, riders can come by the lounge for light breakfast fare from 7:00 AM to Noon including a yogurt bar with all of the toppings, bakery options, cereals, coffee, tea and more. From 1:00 PM to 4:00 PM, afternoon snacks will be available in the lounge with iced coffee and tea, water, protein bars, fresh fruit, cookies, and of course carrots and apples for the horses! A cell phone charging area will also be available for riders who need a boost for their batteries.
Charles Owen will have two locations where Upperville attendees can be fitted for and purchase a new Charles Owen helmet or have their old Charles Owen helmet refit – a tent on the hunter side between the two arenas and in the Charles Owen Rider's Lounge.
Stop by one of the locations to view the V8, the exciting new addition to the Charles Owen helmet line. The V8 features a detachable helmet liner that is machine washable, offering riders the opportunity to switch liners between rides. In addition to the removable helmet liner, the V8 offers extra cooling for optimal performance using Charles Owen's Free Fit system and a new 6-point patented GRpx harness for unsurpassed stability.
Also available for fitting is the infinitely customizable Ayr8. Catch a sneak a peek at the new Ayr8 Leather Look with Trim - the newest member of the Ayr8 family. The Ayr8 is now available with the added sophisticated detail of a sleek snakeskin tone-on-tone trim to perfectly complement the Leather Look.
Charles Owen is also excited to introduce Round Fit helmets. Available in the Ayr8, Pro II and jR8 models, the Round Fit helmets will allow Charles Owen helmets to fit an even greater number of head shapes and sizes.
"Upperville Horse Show is an important mainstay on the Charles Owen calendar," said Roy Burek, Managing Director of Charles Owen. "And the company is so delighted to have such a wonderful relationship with the horse show. Charles Owen wishes the best of luck to all of the riders and looks forward to welcoming them to the Charles Owen Rider's Lounge."
About Upperville Horse Show
Upperville is the oldest horse show in the United States. Steeped in tradition, it extends a full seven days, and involves over two thousand horse and rider combinations from young children on ponies to leading Olympic and World Cup riders and horses.
Held, under The Oaks, in Upperville, Virginia, the show grounds are located forty miles west of Washington, D.C. in the rolling hills of Virginia's scenic horse country. The magnificent and prestigious Grafton and Salem Farms encompass the show, nestled on both sides of Route 50, between the village of Upperville and town of Middleburg.
Long a favorite of horse show competitors and spectators alike, Upperville features full divisions of entries from all corners of the United States and abroad. The show has been voted the Virginia Horse Shows Association Horse Show of the Year and is a designated World Championship Hunter Rider Show.
About Charles Owen & Co.
Known throughout the world as the leader in equestrian helmet design, Charles Owen & Co. represents more than 100 years of innovation and style for a safer world. Each Charles Owen helmet is handcrafted using the highest quality materials. With the largest range of helmet styles and shapes, independently certified to up to four international equestrian safety standards, Charles Owen offers a wider range of protection in a potential accident.


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Wednesday, December 14, 2011
Iron Blade Lake
According to stories, two enemy armies plunged their weapons into the fresh water lake as part of a peace treaty. Anyway, sometimes one can find strange scimitars of ancient design on the muddy banks. Trolls are living in the caves on the highland side of the lake. They worship the dragon Anthrax the Purple Thunder as God under the Lake. By braving the troll caves, an enterprising (or suicidal) adventurer could reach the dragon cave located at the bottom of the lake.
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The Camping La Puerta is situated in picturesque inland Murcia. Surrounded by the undulating Murcian hills, the camping itself is situated just outside the cultural Spanish Village Moratalla in the North East of Murcia region. It is perfectly located to relax in the natural environment bordering a natural wonder called the River Alharabe.
Camping La Puerta offers plots between 50 to 120 square meters with electricity (10Amp), television conexion and comfortable wooden chalets with air conditioning, equipped kitchen, bathroom and terrace.
Camping La Puerta - Ctra La Puerta s/n | Moratalla (Murcia)
Tel: + 34 968 73 00 08 Fax: +34 968 70 63 65
Castellano - English- Fran�ais - Dutch


text: We work to keep children worldwide safe from danger Right now, millions of children are in danger. They face violence, disease, hunger and the chaos of war and disaster. Unicef ensures more children get life-saving food, vaccinations, education and protection than anyone else. With your help, we can build a safer world for children. unicef.org.uk Unicef UK Registered charity number .1072612 (England & Wales) and SC043677 (Scotland)