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Question #42163
Recent Question/Assignment
Qualification: BSB61015 Advanced Diploma of Leadership and Management
Unit of Competency: BSBFIM601 Manage finances
Student Name:
Student ID:
Assessment Due Date: 7/9/2018
BSBFIM601 Manage finances
This unit describes the skills and knowledge required to undertake budgeting, financial forecasting and reporting and to allocate and manage resources to achieve the required outputs for the business unit. It includes contributing to financial bids and estimates, allocating funds, managing budgets and reporting on financial activity.
Elements Performance Criteria
1. Plan for financial management 1.1 Review and analyse previous financial data to establish areas which have generated a profit or loss
1.2 Undertake research to review reasons for previous profit and loss
1.3 Review business plan to establish critical dates and initiatives that will require or generate resources in the next financial cycle
1.4 Analyse cash flow trends
1.5 Review statutory requirements for compliance and liabilities for tax
1.6 Review existing software and its suitability for financial management
2. Establish budgets and allocate funds 2.1 Use previous financial data to determine allocations for resources
2.2 Make informed estimates of new items for inclusion in budget
2.3 Prepare budgets in accordance with organisational requirements and statutory requirements
3. Implement budgets 3.1 Circulate budgets and ensure managers and supervisors are clear about budgets, reporting requirements and financial delegations
3.2 Manage risks by checking there are no opportunities for misappropriation of funds and that systems are in place to properly record all financial transactions
3.3 Review profit and loss statements, cash flows and ageing summaries
3.4 Revise budgets, as required, to deal with contingencies
3.5 Maintain audit trails to ensure accurate tracking and to identify discrepancies between agreed and actual allocations
3.6 Ensure compliance with due diligence
4. Report on finances 4.1 Ensure structure and format of reports are clear and conform to organisational and statutory requirements
4.2 Identify and prioritise significant issues in statements, including comparative financial performances for review and decision making
4.3 Prepare recommendations to ensure financial viability of the organisation
4.4 Evaluate the effectiveness of financial management processes
Performance Evidence
Evidence of the ability to:
• plan for financial management
• read and review profit and loss statements, cash flows and aging summaries
• prepare, implement and revise a budget which aligns with the business plan, is based on research and analysis of previous financial data and cash flow trends, and meets all compliance requirements
• contribute to financial bids and estimates
• establish a budget and allocate funds in accordance with statutory and organisational requirements
• communicate with other people including:
o reporting on financial activity and making recommendations
o identifying and prioritising significant issues
o ensuring managers and supervisors are clear about budgets.
• analyse the effectiveness of existing financial management approaches including reviewing financial management software, managing risks of misappropriation of funds, ensuring systems are in place to record all transactions, maintaining an audit trail and complying with due diligence.
Knowledge Evidence
To complete the unit requirements safely and effectively, the individual must:
• identify the requirements for financial probity
• describe the principles of accounting and financial systems
• explain Australian, international and local legislation and conventions that are relevant to financial management in the organisation
• outline the requirements of the Australian Tax Office, including Goods and Services Tax, Company Tax, Pay As You Go.
Foundation Skills
Reading • Interprets, analyses and evaluates complex information to determine and adhere to organisational or legislative requirements and to assist with financial decision making
Writing • Develops and records information which incorporates a detailed analysis of factual and forecasted information
• Prepares documents using format, content and layout appropriate to audience, purpose and regulatory requirements
Oral Communication • Explains financial decisions and outcomes clearly and uses listening and questioning techniques to exchange information and obtain agreement
Numeracy • Reviews and analyses numerical data embedded in organisational documentation and legislation
• Compares and contrasts complex numerical data to analyse and evaluate financial position and processes.
• Uses appropriate formulae to analyse financial data to assess and manage risk and identify discrepancies
Navigate the world of work • Recognises, understands and adheres to legislative and organisational requirements in undertaking own work
Interact with others • Selects and uses appropriate conventions and protocols when communicating with supervisors and managers to share information or seek agreement
Get the work done • Uses logical processes in planning, implementing and evaluating complex tasks to achieve stated goals
• Uses formal analytical thinking techniques to identify issues, investigate underlying causes and generate possible solutions, seeking input from others as required
• Uses a range of digital technology to access, filter, compile, integrate and logically present complex information from multiple sources
• Investigates new digital technologies and applications to manage and manipulate data
To be deemed competent for this unit of competency, you are required to satisfactorily complete two (2) assessment tasks:
• Assessment Task 1: Prepare budgets
• Assessment Task 2: Monitor and review budget
Assessment Instructions
Your assessment will be required to be typed in Arial font size 12 only. You will provide your completed assessment for all of questions in one document and MUST be uploaded into MOODLE (No other method of submission will be accepted).
You are required to professionally format your document including spell-check and indicating each Task answer [e.g. Task 1 (a.) then the answer, Task 1 (b.) then the answer etc.] according to this Assignment requirement. You may lose marks if you have not spell-checked your document (as this is a professional formatting requirement, a business skill).
This assessment can be completed in one of several ways. Assessment candidates may identify unit requirement within their own work environment or organisation, or with reference to a scenario provided by the trainer/assessor.
Be sure to properly reference your sources of information using the Harvard referencing system. For more information go to:-
• Student Handbook - latest version
• Ask your Trainer/Assessor to provide you with this information
In order to determine if you are addressing this assignment adequately in terms of competency/comprehension (prior to due date) a draft copy of your assessment should be discussed during class time in consultation with your Trainer/Assessor. For this feedback/ support from your Trainer/Assessor, you will need to bring to class your "draft copy" with any evidence of the research you have conducted to produce the assessment.
If, as a student you feel you have special needs that require your Trainer/Assessor to apply a reasonable adjustment – please discuss this with your Trainer/Assessor at the beginning of the subject studies.
Your Assignment must:
a. Be of a professional standard (spelling, grammar, punctuation)
b. Size 12, Arial Font
c. 1.5 Spacing
d. All pages must have a Header/Footer with the following details:
o Name
o Student ID
o The course & unit of competency
o Date
o Page numbering
e. Title page
f. Index page
g. Body of work
h. Referencing
How to upload your answered assessment into MOODLE
To upload your assignment into Moodle, follow these steps.
1. Log-in to Moodle and access the subject that you will be submitting the assignment in.
2. Locate the assessment you will be uploading into by scrolling down to the week that the assessment is due in and then click on the assessment submission link.
3. Click on the name of the assignment.
4. Click the Browse button.
5. Select the file and click Open.
6. Click the Upload this file button.
7. If you have more than one file, repeat the process (steps 4-6) to attach additional files up to the assignment's limit.
8. Once happy with your submission click the Send for marking button. The files are locked and the student can no longer delete, or upload more, files.
Note: The date and time of the submission is recorded when the files are sent for marking, not when they are first uploaded.
Performance objective
This assessment task requires you to monitor the implementation of a budget and report on the variances, trends and performance of the established budget for a fictional business and provide recommendations for ongoing financial viability.
Assessment description
You will need to review the provided current case study information and compare it to the budget you established in Assessment Task 1. After evaluating these you will need to report on the following:
? significant issues
? variances from budget
? comparative performances
? recommendations for ongoing financial viability
? evaluation of financial management processes.
1. Read the case study provided in this task.
2. Develop a variance report based on the format and template provided by Houzit.
3. Complete a cash flow analysis on the average length of time it takes Houzit to collect funds from its debtors to determine the trend based on the financial reports in Assessment Task 1.
4. Examine the sales budget, profit budget, cash flow budget and debtor ageing summary to identify the following in a report:
a. Issues:
i. Identify, describe and prioritise significant issues that are evidenced in the provided case study information and describe reasons or causes of these issues. Include in this issues of financial probity that you have identified or considered when monitoring these budgets.
b. Variances:
i. Complete an actual-to-budget variance report, using the template provided in the case study.
ii. Identify variances by comparing actual results with the established budget, and provide reasons why these variances may have occurred.
c. Performance:
i. Compare financial performance of the organisation (according to financial information provided) to industry benchmarks for this organisation in line with the retail trade sector.
ii. Respond to the performance questions provided by the CEO, as provided by the board of Houzit,
iii. Determine a trend of the average debtor days and the impact to the cash flow of Houzit.
d. Recommendations:
i. Outline your recommendations for ongoing financial viability for the organisation, based on your assessment of the issues, reasons for variances and organisational performance you have identified (Steps 1–3).
ii. Include in this section your plans for a revised budget, effectively managing contingencies and issues that have been identified in feedback and monitoring of the budgets.
e. Evaluation:
i. Provide a summary review of the financial management processes in place for the organisation, in light of your assessment of the issues, reasons for variances and organisational performance you have identified. Include in this section any recommendations you have for modifying management processes.
5. Prepare for and undertake the role-play presentation.
a. Arrange a time with Jim Schneider, CEO of Houzit Pty Ltd (your assessor), and another senior manager (played by a course colleague), to present an oral explanation of your variance report. Ensure that your assessor and role-play colleagues have copies of or access to documents you will be referring to by circulating the budget the day prior to allow time to prepare questions.
b. Deliver the presentation of your variance report.
i. Summarise your findings (issues, variances, financial performance).
ii. Prioritise and present your recommendations.
iii. Outline reporting requirements and required financial delegations.
c. Ask for questions, either during or at the end of the presentation, to:
i. demonstrate your oral communication skills
ii. use questioning and listening techniques
iii. demonstrate competent exchange of information
iv. use appropriate conventions and protocols
v. ensure the manager and CEO are clear about budgets before seeking approval.
d. Seek approval of (or discuss as required) your recommendations in the report, and implement budget by distribution to managers after approval.
You must submit:
? a complete actual-to-budget variance report
? a completed report detailing the issues, variances, performance, recommendations and evaluations identified from the financial information for Houzit Pty Ltd.
Your assessor will be looking for:
? Evidence that you reviewed the provided case study information to develop an evaluative report concerning the progress of the budget.
Case study: Houzit Pty Ltd
Soon after the end of the first quarter, Jim Schneider the CEO of Houzit, asked you to follow up with Celina Patel, Houzit's accountant, to see how the actual results compared with the budget you had prepared three months ago. You explained that you had a meeting with Celina that afternoon to get the results and that you would report back as soon as you had done some analysis.
The key questions that the board was most interested to have answered from the budgets and the variance reports were:
? 'To what extent do the reports support the view of the board that Houzit is financially viable?'
? 'Will we be able to maintain our gross profit margins in the predicted downturn?'
Jim and you both agreed that it had been a tough quarter with the economy still in recession and the impact this was having on the retail sector. Banks are raising interest rates in line with the increased upward international pressure and Houzit has a significant part of their loan funds on a variable interest rate which changes directly with market conditions. Jim was pleased that the sales seem to be holding up reasonably well as first quarter results are generally impacted by factors relating to public and school holidays but he was concerned about the discounts that had to be given to generate these sales.
'That's going to hurt us at some point' Jim said. 'Just a pity we could not get into some national magazines this quarter to promote the store offers. I'm sure that would have helped us exceed the budgets you set. I guess we will just have to spend that advertising money in the next quarter' Jim said. 'I still think we are running our wages and salaries a bit high. The industry benchmark for wages and salaries is close to 11% of sales'
Jim went on to explain, 'One of our contingency plans in a slowing economy is to reduce our exposure to debt by applying our profits to the repayment of the long term debt. This will help reduce the interest burden on the business and take some pressure off the diminishing profits. It would also be of interest to determine the impact that our debtors has on the cash flow of the business from 2010/11.'
You are a beneficiary of the company's profit bonus scheme that is based on the profitability of the company's financial reports which you are required to prepare. You also prepare the departmental reports that form the basis of the performance review of the managers. You are the manager of the finance/administration and prepare this department's report as well.
You met that afternoon with Celina and she provided you with the following report on the actual results for the quarter ended 30 September 2011.
Houzit Pty Ltd
Actual Results Qtr 1
Sales 3,371,200
– Cost Of Goods Sold 1,955,296
Gross Profit 1,415,904
Gross Profit % 42%
– Accounting Fees 2,500
– Interest Expense 28,150
– Bank Charges 380
– Depreciation 42,500
– Insurance 3,348
– Store Supplies 790
– Advertising 150,000
– Cleaning 3,325
– Repairs & Maintenance 16,150
– Rent 660,127
– Telephone 3,100
– Electricity Expense 5,245
– Luxury Car Tax 12,000
– Fringe Benefits Tax 7,000
– Superannuation 37,404
– Wages & Salaries 410,500
– Payroll Tax 19,741
– Workers' Compensation 8,312
Total Expenses 1,410,572
Net Profit (before tax) 5,333
Income Tax 1,600
Net Profit 3,733
GST cash flow – Actual
Cash flow analysis – GST Qtr 1
GST Collected 337,120
Less GST Paid 279,988
GST Payable 57,132
Aged debtors – Actual
AGED DEBTORS BUDGET Qtr 1
Sales 3,371,200
% Debtors Sales 22%
Total Debtors 741,664
Current 585,915
30 days 111,250
60 days 37,083
90 days 7,417
Total Debtors 741,664
Budget variance report template
According to the organisational policy and procedures, the following format is to be used when preparing a budget variance report.
Houzit Pty Ltd
Variance to Budget
xxx Quarter ended mmm-yyyy
Actual Results Budget-Qx Actual-Qx $
Variance % Variance F or U
Sales x,xxx x,xxx x,xxx x% F or U
– Cost Of Goods Sold x,xxx x,xxx x,xxx x% F or U
Gross Profit Calculation Calculation Calculation x% F or U
Gross Profit % % % % x% F or U
– Accounting Fees x,xxx x,xxx x,xxx x% F or U
– Interest Expense x,xxx x,xxx x,xxx x% F or U
– Bank Charges x,xxx x,xxx x,xxx x% F or U
– Depreciation x,xxx x,xxx x,xxx x% F or U
– Insurance x,xxx x,xxx x,xxx x% F or U
– Store Supplies x,xxx x,xxx x,xxx x% F or U
– Advertising x,xxx x,xxx x,xxx x% F or U
– Cleaning x,xxx x,xxx x,xxx x% F or U
– Repairs & Maintenance x,xxx x,xxx x,xxx x% F or U
– Rent x,xxx x,xxx x,xxx x% F or U
– Telephone x,xxx x,xxx x,xxx x% F or U
– Electricity Expense x,xxx x,xxx x,xxx x% F or U
– Luxury Car Tax x,xxx x,xxx x,xxx x% F or U
– Fringe Benefits Tax x,xxx x,xxx x,xxx x% F or U
– Superannuation x,xxx x,xxx x,xxx x% F or U
– Wages & Salaries x,xxx x,xxx x,xxx x% F or U
– Payroll Tax x,xxx x,xxx x,xxx x% F or U
– Workers' Compensation x,xxx x,xxx x,xxx x% F or U
Total Expenses Calculation Calculation x,xxx x% F or U
Net Profit (Before Tax) Calculation Calculation x,xxx x% F or U
Income Tax Calculation Calculation x,xxx x% F or U
Net Profit Calculation Calculation x,xxx x% F or U
Note: F = Favourable, U = Unfavourable
Debtor ageing ratio template
2009/10 2010/11 2011/12
Trade Debtors
Debtor Days
Anticipate that the trade debtors for the 2011/12 financial period maintain the same growth as that which took place between 2009/10 to 2010/11.
Student Name:
Student Number:
Unit of Competency: BSBFIM601 Manage finances
Assessor Name: Deepika Chandwani.
Assessment Date 12/9/2018
Assessment 2:
Did the candidate: Satisfactory
Yes No
Provide responses for issues?
(As necessary and appropriate; answers provided may not be exhaustive.)
Provide responses for variances?
(As necessary and appropriate; answers provided may not be exhaustive.)
Provide responses for performance?
(As necessary and appropriate; answers provided may not be exhaustive.)
Provide responses for recommendations?
(As necessary and appropriate; answers provided may not be exhaustive.)
Provide responses for evaluation?
(As necessary and appropriate; answers provided may not be exhaustive.)
Provide a report that used the formats as required by the Houzit policy and procedures?
Prepare for and undertake a role-play presentation of their Variance Report?
Assessor Feedback:
Overall Assessment Outcome: 0 Competent
0 Not Yet Competent
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Nvidia Corp. NVDA, -0.53% shares rallied in the extended session Thursday after the chipmaker's quarterly results and outlook topped Wall Street estimates. Nvidia shares surged 7.4% to $233.65 after hours at last check. The company reported fourth-quarter net income of $1.12 billion, or $1.78 a share, compared with $655 million, or 99 cents a share, in the year-ago period. Adjusted earnings were $1.72 a share. Revenue rose to $2.91 billion from $2.17 billion in the year-ago period. Analysts surveyed by FactSet had estimated earnings of $1.16 a share on revenue of $2.68 billion. For the first quarter, Nvidia estimates revenue of $2.84 billion to $2.96 billion, while analysts had estimated revenue of $2.46 billion.
Nvidia Corp. shares surge more than 10% in the extended session Thursday after the chipmaker's quarterly results and outlook roar past Wall Street estimates, and investors appear unconcerned that auto-chip sales missed analyst targets for another quarter.
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Available for April occupancy.
In like-new and triple-mint condition, Residence #2911 is a 1 bedroom, 1 bath home situated on the 29th floor with a birds-eye view to the South and East overlooking the warm view of Carnegie Park Condominium's half-acre private park.
This 854 sq. ft., layout of traditional design and the clean lines of contemporary style, features four sizeable closets, wide plank oak flooring, LG washer/dryer and room for dining with guests. The lovely open kitchen is outfitted with top-of-the-line stainless steel Viking and Sub-Zero appliances, caeserstone counters with Carrara Marble accents and includes a breakfast bar with room for seating. The bathroom is gorgeous with Caldia marble floors and feature walls, giving it that clean and crisp look. Pets are welcome.
Reimagined by legendary Robert A. M. Stern Architects and developed by well-known Related Companies, this 24-hour doorman and concierge building is being celebrated as one of the finest condo re-developments. Timeless elegance and vibrant amenity space include: a ground-level indoor pool with adjacent outdoor sun bathing patio, half-acre private courtyard sanctuary, Equinox-like fitness center and yoga room, sun-filled playroom, entertainment lounge, and impressive roof terrace with barbecue grill area and panoramic views of Central Park, the East River and iconic Midtown skyline. Parking garage with valet service and bike storage are also available. Located with ideal proximity to Central Park, Whole Foods, Fairway, Museum Mile, private schools and fine dining at nearby Paola's, Sarabeth's & Korali. Nearby transportation includes: 4, 5, 6 trains on 86th Street, 6 train on 96th Street and the new Q-train accessible from 94th street. This is truly Five Star living at its finest!
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Shares trounce property to take top spot
For only the second time in 10 years, international and UK shares were the top performing asset classes, with returns of 22.1% and 18.4% respectively for the year ending June 2007.
Clerical Medical research showed for the third successive year the UK stock market has outperformed the housing sector, which only grew 11.5%.
Overall performance over the past ten years was the opposite, with UK house prices rising an average 11.2% per annum, exceeding the 7.6% per annum UK share return.
Bond prices have suffered over the past year; rising interest rates caused a 0.3% fall. This is the first time UK stocks outperformed bonds since June 2003.
Cash bucked the 10-year trend of underperforming to bonds, returning 5.2%.
Looking at five-year performance, precious metals took the crown as best asset class. Its 18.6% per annum returns has been somewhat tempered by a more modest result in the year to June 2007, just 7.6%. However, it was a different story in the year to June 2006 when precious metals returns hit 45.5%.
Over the past 10 years, commercial property has been the strongest asset class, returning an average 13.4% per annum.
While on average UK stocks have returned 7.6% a year, UK bonds rose 6.5% and holding cash was up 5.3%.
Clerical Medical group economist Tim Crawford says shares have performed well as strength in the local and global economies boosted earnings.
To comment on this story, contact:
Hysni Kaso
0207 034 2681
[email protected]
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Lifetime and annual allowances
Define volatility as 'likelihood of reaching your goal' - PA360 panel


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text: Critical Care Medicine. 29(8):1575-1578, AUG 2001 PMID: 11505130 Issn Print: Model.IssnPrint Publication Date: 2001/08/01 Print Iontophoretic delivery of calcium for experimental hydrofluoric acid burns Masatomo Yamashita;Mamoru Yamashita;Mikio Suzuki;Hiroyasu Hirai;Hiroshi Kajigaya; + Author Information From the Department of Emergency Medicine (MY, MY), University of Tsukuba School of Medicine, Tsukuba, Japan; the Medical Institute (MS, HH), Nichiban Co., Hidaka, Japan; and the Section of Comparative Pathology (HK), Nippon Professional School of Medical Technology, Tokyo, Japan. Checking for direct PDF access through Ovid Abstract ObjectiveTo examine the efficacy of iontophoretic delivery of calcium to experimental hydrofluoric acid burns.DesignProspective, controlled study.SettingInstitutional laboratory.SubjectsMale nude rats.InterventionsFor the in vitro experiment, a full-thickness skin from the back was set in a vertical flow-through diffusion cell. Calcium chloride was applied to the donor chamber, and transdermal transport of calcium was examined with or without a voltage gradient of 1.5 V. Either intact skin or skin whose stratum corneum was stripped with adhesive tapes was used. For the in vivo experiment, hydrofluoric acid burns were induced by dispensing 50% hydrofluoric acid (50 μL) on the backs of the nude rats, who were under pentobarbital anesthesia. Rats were divided into four groups (n = 5 for each group): control group (burned but not treated); topical group (treated with calcium gluconate jelly); infiltration group (intradermal and subcutaneous injection of calcium gluconate); and iontophoresis group (treated with iontophoresis of calcium chloride at 1.5 V). Burn areas were measured and pathologic findings were classified microscopically into five stages at 1 wk: stage 1, epidermal burn; stage 2, superficial dermal burn; stage 3, deep dermal burn; stage 4, full-thickness burn; and stage 5, burn affecting the skeletal muscle.Measurements and Main Results In the in vitro experiment, calcium concentrations increased significantly only in stripped skins with a 1.5-V gradient. In the in vitro experiment, burn areas were reduced significantly in the iontophoresis group compared with the other three groups. Pathologic findings were significantly improved in the iontophoresis group compared with the control group. This efficacy of iontophoresis was observed when it was initiated within 30 mins after hydrofluoric acid burn.ConclusionsThese results show that transdermal transport of calcium was enhanced in stripped skins by iontophoresis and that iontophoresis was more efficacious than topical or infiltration therapy for experimental hydrofluoric acid burns. Iontophoretic delivery of calcium seems to be easier than intra-arterial infusion and may be effective for the lesions where intra-arterial infusion is difficult.


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Key & Shield 2
The Gorlik Island is still not safe! A curse is covering it with rocks while many of your friends are still locked in their cages. Take your key and shield again and traverse the new island to definitely unlock all the gorliks! Play Key & Shield 2.
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Defend your headquarters agains rockets ships and all the goodies of the baddies! Buy upgrades for your missle defense system and be the hero of the day!
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Exiting brain teaser! Try to solve challenging puzzle in this free online game! Get the red brick outside the area to rule this free mobile game on your mobile html5 browser! This is one of the latest free online games for boys and girls! Want more free fun games? Check out the main site and find th..
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Companies permit new staff periodically. To motive them to achieve and function with effective understanding of managerial goals, staff training videos are a must to effectively motivate them. HR department of companies can hire research team and also to opt media professionals while planning to produce training videos. Companies permit new staff periodically. To motiveRead more
Once the proposal has been fully thought through and discussed with the production company a full quotation can be put forward. A production schedule is then prepared by the film production company in which the shooting days are specified, equipment booked and a shooting script drafted. After the message or concept which the company wantsRead more


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Union Bank Introduces TechVentures to Support Tech-based Businesses
Union Bank has announced the launch of TechVentures, a unique banking proposition which provides tailored services to technology companies. The solution was unveiled at TechPoint Build, a leading technology conference for tech experts, investors, start-ups and owners of tech-enabled businesses, that held in Lagos recently.
TechVentures supports tech-based businesses in various stages of their lifecycles, providing them services which include access to venture capital funding, business advisory and mentorship as well as accelerator partnerships.
Union Bank's Head of Commercial Banking, Mr. Kunle Sonola, who was present at the event and unveil said that the Bank is focused on developing services that offer real value adding solutions for emerging and established sectors and ecosystems in Nigeria. According to Mr. Sonola:
"We designed TechVentures in response to the emergence and accelerated growth we see in the tech space. Our goal is to capture these businesses from startup stage, when they are just nursing an idea, and support them until they build unicorns because we believe that these businesses will drive a new economy in Nigeria."
The bank launched an annual innovation challenge in 2017 to encourage budding entrepreneurs who are working on innovative solutions which address social and business challenges.
Last year, in partnership with Co-Creation Hub, the Bank also launched a first-of-its-kind business acceleration programme 'Start up Connect' which provides an opportunity for Nigerian businesses creating technology-based solutions for the emerging African market , to partner with the Bank and the social innovation center for rapid growth.
Union Bank, Nigeria's Most Improved Retail Bank, is committed to being Nigeria's most reliable and trusted banking partner. It remains focused on delivering the simplest, smartest solutions and guaranteeing the best experience every time, with a strategy focused on upskilled employees, optimized processes and platforms, robust technology and a re-energized brand.
For more information, visit www.unionbankng.com/techventures
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Areca is a systemic fungicide that may be applied to a wide range of ornamental flowering and foliage plants as a foliar spray,
drench or dip for control of diseases caused by Pythium, Phytophthora, and Downy Mildew pathogens. Areca can also be used for suppression of
bacterial blight caused by certain pathovars of Xanthomonas campestris. Areca may be used on ornamentals and bedding plants grown in field nursery,
greenhouse, landscape and conifer nurseries.


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Al-Joufi Law Firm
|Al-Joufi is a leading Saudi
|business law firm based in Riyadh.
The Plaza Complex, Olaya St., Olaya, Riyadh, 11671,
About Al-Joufi Law Firm
Al-Joufi is a full service leading Saudi law firm based in Riyadh offering a broad range of Saudi law advice to both private and public companies and government authorities.
Al-Joufi is a dynamic and market-driven firm offering a full range of services in corporate, commercial, foreign investment, real estate, dispute resolution, IT, business structuring, and capital markets businesses.
Its diverse range of clients include blue-chip Saudi, multi-national business and local authorities whose benefited from our proactive pragmatic advice which include Companies law, Capital Markets law, Foreign Investment Law, Litigation law and other law related to business.
Al-Joufi is a partner-led firm and combine dedicated qualified Saudi lawyerswho enjoy technical and industry knowledge and possess in depth local knowledge to anticipate problems, deliver solutions, provide cutting edge advice, and most of all, help businesses succeed.
In addition, Al-Joufi has a well-established best friends' network of leading international law firms throughout the world to ensure that we meet our clients' needs.
Al-Joufi Law Firm - Products and Services:
• Corporate and Commercial
• Banking and Finance
• Capital Markets
• Energy, Power and Infrastructure
• Real Estate
• Dispute Resolution and Litigation
• Regulatory
• Business Restructuring
Al-Joufi Law Firm Links
Al-Joufi Law Firm-Saudi Law Firm, Saudi Lawyers
Al-Joufi is a leading Saudi business law firm based in Riyadh staffed by highly skilful Saudi lawyers & legal advisors & consultants offering Saudi law advice to Saudi and international companies in Corporate and Commercial, Foreign Investment, IPO.
Find Al-Joufi Law Firm
|Contact Information
Search other Lookup Pages like
Al-Joufi Law Firm


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Back to blogging like its 2002. www.carriesim.com
Just wanted to documents today's effort I put into my make up and outfit. Haven't done that in awhile.
Two years ago, we were still saving for the house and the wedding banquet and we just decided to make do with simple gold wedding bands that cost us $800 in total.I love the simplicity of gold bands, but I know this was something my Husband wasn't totally fond of. But I have to give him credit for getting what I wanted all this time.
Recently modelled for a shoot with my friend, Clarissa's gown business, Charmed Avenue. It was a curvy bride shoot - something she was planning for months - to show that any bride can look good if you've got the right gown. 🙌🏼 Word. I love that she decided to go for that. I really hate it when people say bigger or chubbier girls (size 12 and up) can't wear mermaid gowns. Oh yes we can.
Back with another Super delayed #dayrebrides post. We had our betrothal ceremony (#过大礼 #guodali) today.
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We're raising £2,500 to Support WWF (World Wildlife Fund for Nature). In 2019 i will be attempting to run 50 marathons to raise money for this worthy charity
- Chelmsford, Essex, UK
What is crowdfunding?
Crowdfunding is a new type of fundraising where you can raise funds for your own personal cause, even if you're not a registered nonprofit.
The page owner is responsible for the distribution of funds raised.
It's time to make a choice.
Nature is vital. It provides our life-support system, and we cannot survive without it. But our world is now under threat like never before. Globally we are all using the planet's resources faster than nature can restore itself. So we must all act right now to reverse the damage and restore nature. We have the solutions, we just need the will. We are the first generation to know we are destroying the world. And we're the last that can do anything about it.
WWF works with governments, businesses and local communities to promote sustainable living, to protect our valuable resources and wildlife, to tackle climate change and to inspire the next generation.
We all have a responsibility and a part to play in protecting our planet.
Share this story
- 2 months ago
CRAIG BREWSTER2 months ago
into February and five marathons completed. A busy month in March with my first european event of the year in Barcelona
Share this update to help us raise more
- 3 months ago
CRAIG BREWSTER3 months ago
2 marathons down and they keep coming thick and fast. Next up Gravesend on 3rd Feb
Share this update to help us raise more
- 4 months ago
CRAIG BREWSTER4 months ago
I have my first marathon of the year on 13th January
Share this update to help us raise more
CRAIG BREWSTER started crowdfunding
Leave a message of support
lauren clay
Apr 15, 2019
Michael Bode
Mar 27, 2019
You've done amazingly so far! All those marathons!! Keep it up!!
oliver sidwell
Feb 20, 2019
Amazing fundraising goal Craig, the very best of luck to you!!
Lorna Mess
Feb 9, 2019
Well done Craig you are off to a flying start 👏🏼💪
Dawn Bardwell
Jan 12, 2019
Good luck with your amazing challenge, Craig!Wishing you all the best, love Dawn x
Jan 12, 2019
go on Garth!!!
Paul Robbins
Jan 9, 2019
Good luck in reaching your target.
Become a supporter
Help CRAIG BREWSTER raise more
Crowdfunding stories like this
About the fundraiser
Chelmsford, Essex, UK
Over the last couple of years i have run across Europe to raise money and awareness for this amazing charity. All of my efforts are self funded and every penny i make in sponsorship goes directly to WWF. We are losing species at an alarming rate. Please help to slow this decline


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Northeast Ohio's longest running nightclub. Pub like feel with dance club energy. 20 beers on tap. 1/2 off drinks & Thursday and Saturdays from 9-11pm!
Akron City Tavern is an established friendly neighborhood gathering spot
Akron's finest craft beer experience. 17th world ranked brewery featuring 24 draft taps, bottle selection, and delicious cuisine!
Italian and American Restaurant
This is the spot for your fun night in Akron, OH. Best liquor and beer prices and its right across from the Rubber Bowl!
Old 97 has some great upcoming events- http://www.theold97.com/Events.html
A family friendly tasting room in the historic M. Burkhardt Brewing building. Come enjoy a beer and check out the river while you're here!
Papa Don's Pub: Family, Friends, Food & Fun!
$1 Bottles of Miller Lite all day every day. Happy Hour 7 days a week until 7pm. $6 Pitcher of Shock Top and Bud Light . Cheap Booze Great Bar!
Nashville Nights is NOT just country. We have a wide variety of music, Karaoke Singers and bands ranging from Classic Rock, today's rock as well as country bands and singers.
Another Day In Paradise
Jerzees Sports Grille in Green (619) E.Turkeyfoot Rd!! Food, Friend & Sports!! All American Cuisine Burgers, Wings, Steaks, Pasta, Pizza and even something for the little sluggers your place for taste!
Serving Akron's Gay Community since 1998.
The best burgers on THIS earth....not on any other earth! lol
Louie's is a family owned restaurant. We specialize in our famous, best in Akron burgers! Fresh cut fries, wings, appetizers, and much more!
Adult Entertainment in a provocative and artistic form.
Frank's Place on Market St. Akron's #1 place to meet and greet! Stop by for a cold one and some good fun!
The Matinee in Highland Square.
We're a Pub & Grill located in the heart of Merriman Valley. Theres something for everyone here! Live bands, trivia, karaoke, open mic, darts, pool & more!
Baxter's Bar has a wide variety of craft beers, a fun and friendly staff, and a great atmosphere for all the locals and out-of-towners to enjoy!
Opening our doors in 2016, Arnie's Public House is your destination for hand-picked craft beer and classic American fare.
We are the newest bar in highland square. We have amazing drinks for fabulous prices. Come check out the trendiest bar in town.
Premier Akron Nightclub for Female Entertainment
Taps features 69 drafts, a wide selection of liquors, & the largest patio in Akron! Visit https://goo.gl/Ywcxvv to leave feedback about your recent visit!
Hi-De-Ho Lounge Has Been Serving The Akron Area For Over 40 Years , and well known for great Shrimp Dinners
Highland Tavern! The Square's First Upscale Pub
Gentlemans club Beautiful women & cold drinks! Open 365 days a year 3 p.m.-2:30 a.m. No cover Drink minimum upon entry NO HATS
The Historic Arts District's new Craft Beer and Choice Bourbon Bar. Located next to Uncorked Wine Bar.
Mixed crowd. Dance Floor, DJ, Drink Specials, Weekly entertainment.
Great place just let loose and have some fun!!


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Classroom Guidance News for April 2019
The ARRSD elementary school SEL (social-emotional learning) monthly character trait for April is: friendly. Mrs. Schwab, Elementary Guidance Counselor, presented SEL Classroom Guidance lessons to all Kindergarten – 4th grade classes on the friendly trait. Students in 2nd grade classes turned and talked in small groups about how to be friendly in class, at recess, at lunch and on the bus or van. Students in 1st grade classes watched the video read aloud of the book, My New Friend is So Fun, By Mo Willems, and talked about how to be friendly to each other in school. All of the grades turned and talked about ways to be friendly at school!
Mrs. Ludwig's 1st grade students' writing about the friendly trait is posted in the ACES lobby.
This small group from Mrs. Jones' 2nd grade class, pictured with Mrs. Schwab, Guidance Counselor, during a Classroom Guidance lesson, discussed and wrote forty ways to be friendly on their cooperative group project!
Mrs. Jones' 2nd grade students hard at work talking with each other and writing about friendly words and behaviors they can do at school, during Classroom Guidance.
More students from Mrs. Jones' 2nd grade class working on their friendly trait small group project in Classroom Guidance.
Kindergarten Newsletter ACES Week of April 22nd
Diversity Curriculum
Kindergarten Newsletter ACES Week of April 8th
ACES serves students in preschool through grades 4 from the communities of Athol and Royalston. We provide a welcoming family friendly environment and developmentally appropriate learning opportunities with challenging standards based instruction.


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Cam Reddish Declares For NBA Draft, Twitter Reacts
Duke freshman Cam Reddish announced his intent to declare for the NBA draft. On an Instagram post on Thursday, he wrote: "This…More
Who Wins the Hawks-Mavs Swap of Luka Doncic and Trae Young?
Basketball fans know that something super interesting is going to go down during the NBA Draft basically every year, and…More
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Milwaukee Bucks guard O. J. Mayo has been indefinitely suspended from the NBA. Former No. 3 Overall Draft Pick O.J.…More
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The red ink continued to spread at Merry-Go-Round Enterprises Inc. as the apparel retailer reported yesterday a net loss of $28 million, or 52 cents a share, for the second quarter.
But the losses were less than those sustained for the same period last year.
The Joppa-based chain, operating under bankruptcy protection since January 1994, lost $37.9 million, or 70 cents a share, for the same quarter a year ago.
"The hemorrhaging has slowed but it has not stopped," said Alan G. Millstein, editor and publisher of the Fashion Network Report in New York.
For the six months ended July 29, Merry-Go-Round lost $47.2 million, or 88 cents per share, compared with a loss of $62 million, or $1.15 per share, for the same period last year.
It could get better.
The latest report does not reflect the company's reliance on back-to-school sales in August and, more importantly, the Christmas selling season.
"The next 90 days are going to be a critical period in the outcome of this bankruptcy, whether the holiday season can pull their store groups out of this morass," Mr. Millstein said.
The next three months will also give the first hint of the impact of new chief executive Richard P. Crystal, who was hired July 10 to reverse the fortunes of the chain of about 975 stores.
The turn-around has been long in coming.
The last time the chain registered a gain in sales in stores open for at least a year was December 1992.
Sales at Merry-Go-Round dropped 28.8 percent to $125.4 million for the quarter, compared with $176 million over the same period last year.
Sales for the six-month period declined by 28.5 percent to $246.8 million, compared with $345 million for the same period last year.
The fall in sales was due in part to the closing of hundreds of stores since the company filed for bankruptcy.
For the quarter and half, Merry-Go-Round did not report sales in stores open for at least a year, a key gauge of performance because it factors out shuttered stores.
Mr. Crystal could not be reached for comment.


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What: Puttin' on the Ritz
Where: Belfry Theatre
When: Opens tonight, continues to May 8
Tickets: $23 to $52 (250-385-6815)
If not for "the drunk, the quack, the dwarf and the bum," the Belfry Theatre's first hit might never have been staged.
The show in question, Puttin' on the Ritz, was a rollicking revue featuring the music of Irving Berlin. Now remounted by the Belfry Theatre to celebrate the theatre's 40th anniversary, the original Puttin' on the Ritz was only the second production the company had staged. The first was a co-production of David Freeman's Creeps with the Bastion Theatre.
When founded in the mid-1970s, the Belfry Theatre had little money. Don Shipley, the artistic director of the time, realized he was $3,000 short of the bare-bones budget required for Puttin' on the Ritz. So he approached the Belfry's chairman of the board, Patrick (Paddy) Stewart, for help.
Stewart persuaded three cronies — Brian Winsby, Camille LaBossiere and Kelly Covin — to match his $750 investment. Winsby was a general practitioner, LaBossiere was a Royal Roads University professor and Covin owned Garden of Eden Boutique, a Victoria sex shop.
"The alliance was known vernacularly as 'the drunk, the quack, the dwarf and the bum' and the show we invested in actually made money," Stewart wrote in an article commemorating a 1994 re-staging of Puttin' on the Ritz.
The most unlikely investor was probably the late Covin. An eccentric drinking buddy of Stewart's, he had been a novelist and script writer for the Bonanza TV series before opening the Garden of Eden. Stewart and Covin regularly convened at the Red Lion bar to booze it up and talk about Hemingway and Faulkner.
Stewart had previously bankrolled Covin's sex shop to the tune of $1,200. So when his friend asked him to invest in the Belfry's new show, Covin was happy to return the favour. However, Stewart notes he "gave the money on the assurance that he would not have to set foot in the theatre."
Glynis Leyshon is directing the new production of Puttin' on the Ritz — and also directed the 1994 remount. She has heard the tale of how the Belfry met Covin to receive his $750 in cash.
"He didn't want anything on the books. He did, truly, give us the money in small-denomination bills in some paper bags."
Despite humble beginnings, Puttin' on the Ritz was a boffo success in 1977. Shipley, interviewed this week, credited a superior cast and production team. The original show starred Bill Hosie, Danny Costain, Mary Swinton and Sheila McCarthy (who later starred in the movie I've Heard the Mermaids Singing and TV show Little Mosque on the Prairie). Judith Marcuse was the choreographer; Ken MacDonald designed the set.
"It really was quite a stellar creative team," Shipley said.
At the time, British farces were all the rage in Victoria. Shipley, bucking the trend, convinced the Bastion to join the Belfry in co-producing Creeps, a dark drama about men dealing with cerebral palsy. Emboldened after that show drew audiences, Shipley conceived and created Puttin' on the Ritz, which samples more than 40 Berlin tunes and splices them together with good-humoured routines.
After its five-week run in Victoria, impresario David Y.I. Lui snapped up Puttin' on the Ritz for a Vancouver remount. Then Christopher Newton, artistic director of the Shaw Festival, included the show in his season. Puttin' on the Ritz was not only a success, it had legs.
Shipley recalled everyone in the original production did double-duty and more. Leyshon, who later became the Belfry's artistic director, was not directly connected with the show, but helped out by painting the grand piano white at MacDonald's insistence.
Because it was borrowed, the piano was first coated in "rubber cement" so the white paint could be removed after the run. "The piano was 'voila!' — back to black," Leyshon recalled.
Her mom helped sew the costumes. "It really was like, we have a barn, let's make a play. It was just friends, really. Friends of the theatre putting it together," she said. Shipley went on to become one of Canada's notable theatre directors, serving as co-artistic director of the Stratford Festival and at Harbourfront Centre in Toronto. Based in Stratford, he now works as a consultant for Montreal's ArtsGames, an artistic counterpart to the Olympic and Paralympic Games.
Shipley said he became the Belfry Theatre's first artistic director — a tenure he recalled fondly — almost by chance.
"I just came to visit Victoria, I hadn't planned on staying. [Glynis] said: 'You know, there's this great little space here reminiscent of the Vancouver East Cultural Centre. You should go and have a look at it.' And I did. And I stayed five years."


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NC protests against civilian killings
Srinagar, Dec 16:Jammu & Kashmir National Conference on Sunday held a peaceful protest rally against the civilian killings in Pulwama and demanded that those responsible for the killings be identified and arrested.
Scores of National Conference workers led by party District President and Ex MLA Ganderbal, Sheikh Ishfaq Jabbar took out a protest rally from party headquarters Ganderbal to Beehama Chowk seeking an end to unabated civilian killings, maiming and human rights violations in the Valley.
Addressing the rally, Sheikh Ishfaq said that the mayhem that was unleashed at Pulwama the other day and the episodes like it don't augment well for the peace to return to valley. "New Delhi is irresolute about the gravity of situation and if the current phenomenon of uncertainty persists it can morph in a much dire situation," he said.
Ishfaq expressed grief and sorrow over the civilian killings and said that young in Kashmir have become an easy fodder for those who have made this conflict a business. "The attitude of GOI towards our state hasn't changed. The iron fist strategy must end and should be replaced with people centric CBMs. The key to end these killings lies with New Delhi," he said.
"For how long the blood of civilians will continue to flow in Kashmir? We have been reiterating that there is no military solution to address this issue except to imitate a credible process of structured dialogue. Unfortunately, political leadership that is running the country is not responding to this worsening situation. Instead they continue to look at Kashmir through the prism of security. It's time that a result oriented political process is initiated without any delay," he said.
The party workers shouted slogans against the government for its failure in putting a stop to civilian killings in the Valley.
Pakistan militant held, vehicle siezed in Pattan
Srinagar, April 22: A Pakistani millitant and a driver were arrested by government forces at Chainabal area of Pattan in north Kashmir's Baramulla district on Monday.
Official sources told GNS that a joint team of Army's 29, SOG and CRPF stop a Mahindra car (DL 12 CA 4189). During searches the joint team apprehended two persons boarding the vehicle including the militant and the driver.
The vehicle has also been seized while as the Pakistani militant identified as Aqib alias Chota Dujana and driver namely Tafazul of Srinagar were taken to Police Station Pattan for further questioning.
A police officer also confirmed the incident to GNS but declined to commit further.
Traders protest in Srinagar against suspension of cross-LoC trade
Srinagar Apr 22: Traders affected by the suspension of cross-LoC trade by the Centre held a protest march in Srinagar on Monday.
Scores of traders engaged in cross-LoC trade on the Uri-Muzaffarabad route demanded revocation of the suspension order, and sought a fool-proof mechanism for smooth operations.
The traders claimed that suspension of the trade had cost them losses over crores of rupees as their goods were either in transit or lying in godowns.
President, LoC traders Association Tanveer Ahmad Wani claimed each trader had a huge liability in the form of loans from banks and pending stocks at home.
He demanded the resuming of the trade in order to avoid their losses ahead. "The wholesale dealers have started asking for payments as they realized that the trade has been closed indefinitely. We are in a very difficult situation as our entire tradable items, which mostly includes fruits have not arrived at trade facilitation center in Uri, which we could sell to earn livelihood," he said.
Wani informed a delegation of the LoC traders met Divisional Commissioner Kashmir Baseer Ahmad Khan Monday adding they are planning to visit MHA office in New Delhi in coming week with their grievances.
"We have no choice other than to commit suicide. It is not only concerning traders but transporters and labourers who have been associated with this trade for the last 10 years," he said.
Another trader Tanveer Ahmad Mir, who runs business in the name of Kako importers and exporters, said the LoC trade suspension has involved his rupees four crores alone.
"The transaction, which is based on barter system has not happened yet. I am worried about the pending payment for the month to my dealers. Presently stock of stocks of embroidery suits and other items are lying in my store," he said.
Mir said the government should have intimidated them ahead of announcing this decision to avoid their losses.
"The work regarding installation of full body scanner is going on. Other facilities have also been set up to ensure transparency. The government should continue the trade besides installing advanced mechanism ahead," he said.
Mohammad Haneef, a 28 years old postgraduate who has been working as a labourer for the last eight years at Trade Facilitation Centre is equally worried with the suspension of the trade.
He said many like him joined as labourers after finding no employment opportunities in the government sector despite an academic qualifications.
"This was the only means to earn bread for our families, which too has been snatched now. There are no good avenues of employment in Uri and we fear our families will have to starve ahead," he said.
Time to review Article 370, 35A in J&K: Rajnath Singh
Jaipur Apr 22: Union Home Minister Rajnath Singh on Monday said India's stand against militancy has been weakened on several occasions by the Congress party.
Addressing a press conference here, Singh said, "They (Congress) have given a new theory of Hindu militancy. There is no religion or caste of militancy. Their new theory weakened India's stand against militancy."
He said repealing the Prevention of Terrorism Act (POTA) was another such case which undermined India's stand.
"In 2004, India had an agreement with Pakistan in which its former army chief had assured that the country will not provide shelter and allow militancy to flourish on its soil, but Congress tried weakening India's stand, saying Pakistan was also a victim of militancy," he said.
The home minister said the opposition was doing politics over issues which should not be politicised.
Instead of praising the defence forces after the airstrike in Balakot of Pakistan, the opposition parties questioned it with queries on number of militants killed, he said.
"When such types of questions are asked, it weakens India's stand against militancy," he said.
Speaking on the Congress' election manifesto promising to scrap the sedition law, Singh said the law should be further strengthened but it should not be misused.
Talking about Articles 370 and 35A for Jammu and Kashmir, he said it was a temporary arrangement and it was time to review it.
"How much the entitlement benefitted Jammu and Kashmir? When a few people are raising questions there should be two prime ministers in the country then what is the significance of Article 370 and 35A," Singh asked.
He exuded confidence that the first two phases of Lok Sabha elections reflected a wave in favour of the BJP, and there was no doubt the party will get a clear majority and possibly the NDA will achieve 3/4th majority.


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Go to asha.org
Imagine More November 21-23 Orlando, FL
Experience the excitement and energy of the ASHA Convention as we kick off our annual event with the Opening General Session on Thursday morning.
Thursday, November 21
8:30 a.m. – 10:00 a.m.
Orange County Convention Center
The popular Opening General Session brings everyone together to celebrate the speech, language, and hearing professional community and to kick off the ASHA Convention. You'll be welcomed by ASHA President Shari Robertson, who will share her insights about the state of the discipline. Then, Convention co-chairs Laurie Sterling and Jessica Sullivan will preview what's in store for you in Orlando this year—including special sessions, new events, and other not-to-be-missed activities. A special guest will be welcomed as keynote speaker to inspire you to "Imagine More."
Join us on Thursday morning for an energizing and encouraging Opening General Session. This event kicks off the ASHA Convention and will get you enthused and excited about the next 3 days!


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Leveraging Your Existing Relationship with Customers to Gain New Ones/
Now that you have loyal customers, what are you going to do next? The final stage in the marketing funnel includes advocacy, meaning you need to empower these customers to advocate for your small business. Here are some helpful tips to make that happen.
Referral Programs
The easiest way to increase customer advocacy is through referral programs. This creates an incentive for your customers to promote your business because they get something too. For example, you can offer a discount for every new customer someone brings in depending on how your small business models is structured. This program could also expand into a customer loyalty program.
Testimonials and reviews are the best way to spread the word. These can be featured on your website, social media and any review platforms such as Yelp or Google. Although you run the risk of having negative reviews, it gives you the opportunity to showcase what your customers think and show additional customer service if negative reviews are written.
Provide Links for Special Offers
If you don't have time to implement a full-fledged referral program, you can still give your customers a unique link that promotes a discount or promotion specifically for them and their referrer. For example, you can create a special landing page that helps your customers promote a special discount that they can share with a friend.
Sell Your Customers' Successes
It sends a very strong message when you can sell your customers' successes. Not only will the customers help promote this for you, it will also show potential customers how your product/services can help them. Try partnering with a previous customer to showcase them on social media or website and have them share it with their network.