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It's been billed "The Sale of the Century," the largest sale of deeded land in the American West for 60 years: billionaire John Malone's purchase of the 453 square-mile Bell Ranch in New Mexico.
The cable-television magnate purchased the 290,100-acre ranch on Aug. 17 for an undisclosed price, according to The Land Report, which tracks big land sales. The selling Lane family initially listed the property 100 miles east of Santa Fe for $110 million, or $380 an acre, but dropped their price to $83 million by the time Malone scooped it up.
With that purchase Malone vaulted two slots to fifth place among the largest U.S. landowners, with 1.2 million acres, mostly in Colorado and New Mexico. He passed New Mexico's Singleton family and the heirs to the fabled King Ranch in Texas, although he's got a lot of buying to do before he approaches fellow media magnate Ted Turner, who owns more than 2 million acres scattered from Florida to Wyoming.
Another new entrant on the list is Stan Kroenke, husband of Forbes 400 member Anne Walton Kroenke and owner of pro basketball's Denver Nuggets, hockey's Colorado Avalanche, plus stakes in the St. Louis Rams and English soccer titan Arsenal. He's assembled 740,000 acres of ranchland in Montana and Wyoming. In addition to running 12,000 head of cattle, his Kroenke Ranches also have a top-flight fly-fishing lodge in Wyoming.
The majority of the other top landowners are strictly business. Longtime No. 2 land baron Archie (Red) Emmerson, a onetime sawmill operator who has amassed 1.9 million acres of timberland in California and Washington. Emmerson's family owned Sierra Pacific Industries is a $1 billion a year business, not a weekend indulgence.
The fourth-largest landowners, Canada's Irving family, also accumulated about a 20th of Maine's land area as a timber investment. The descendants of a Scottish immigrant who established a sawmill in New Brunswick in 1882, the Irving family now has interests in everything from tissue manufacturing to oil and gas. Forbes estimates the clan is worth at least $4 billion.
Malone's purchase of the Bell ranch marks the transfer of a storied parcel that Pablo Montoya obtained via land grant from the Mexican government in 1824. Once spreading across 1,000 square miles, the property was split into six pieces after the end of World War II. The Bell Ranch was re-assembled by William Lane II, the chairman of General Binding Corp., who bought a 130,000-acre parcel in 1970 and then assembled another 160,000 acres over the next six years.
The ranch's horse breeding operation, according to the Land Report, dates back to a herd used by the U.S. cavalry a century ago. It also has its own breed of cattle, known as RedBell, and the brand has been in continuous use since 1875.
The land ranges from 4,200 feet to 5,600 feet above sea level with rich grasslands and a temperate climate.


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Holiday Events 2011
No place are the Christmas Holidays celebrated more beautifully than on Cape Cod and here in our Village of Sandwich, which resembles a Currier & Ives painting this time of the year.The spirit of the season abounds at our Sandwich bed and breakfast and throughout the village in brightly lit shops, museums, art galleries, and homes. There are tree lighting ceremonies, parades, caroling, holiday open houses, and a warm holiday welcome to visitors in every village throughout the Cape.
Celebrations are taking place all along beautiful Route 6A from Sandwich to Brewster, along Route 28 from Falmouth to Chatham, and from Orleans to Provincetown. The Cape Cod Chamber has a listing of events Cape-wide but we wanted to tell you about a few of our favorites.
Historic Sandwich Village exudes Christmas spirit in every church, home, shop, bed and breakfast, and restaurant. The warmth of the holidays is extended to residents and visitors alike. Holly Days in Sandwich will begin Friday, December 2nd with carol singing in front of the First Church and then the lighting of the town Christmas tree. Seasonal events in the village will continue through the Antique Home Tour on December 10th.
The Second Annual Glassblowers' Christmas will begin on November 21st and run through December 30th at the Sandwich Glass Museum. Hundreds of beautiful glass ornaments will be on display and a special ornament for your tree will be available for sale in the museum gift shop. An exhibit of a famous collection of nativities from around the world will show how other cultures celebrate Christmas. Admission is free for members and children and only $5 for non members.
Gardens Aglow – Celebration of Lights - Visit Heritage Museums & Gardens on November 25th – 27th, December 2nd – 4th, 9th – 11th, and 16th – 18th to stroll through the grounds as they are "aglow" with holiday lights. There will be musical performances, visits with Santa, and rides on the holiday carousel. Children can enjoy drop-in crafts to make a trinket to take home. Tickets for members are $7 for adults and $4 for children. For non-members, tickets are $10 for adults and $5 for children. Children under 2 will be admitted free of charge. There will be something for the whole family to enjoy.
The Green Briar Nature Center will celebrate the season with A Country Christmas, an open house during the first three weekends in December. The center will be resplendent in decorations inspired by a country home of a bygone era. Sample the Jam Kitchen products and have a cup of mulled cider. Some of their jams, jellies, and relishes will make wonderful holiday gifts.
Titcomb's Bookshop on Route 6A in East Sandwich will celebrate the season with an open house on December 3rd and 4th. See an exhibit of vintage Madame Alexander dolls. As December 4th is National Cookie Day, they will treat you to a cookie from one of their featured Holiday cookbooks and a cup of tea in Nancy Titcomb's antique teacups.
In Barnstable Village on December 2nd – 4th, the Barnstable Historical Society will hold a Holiday Boutique featuring over 40 artisans and craftspeople. On December 3rd, St. Mary's Church on Route 6A in Barnstable will hold their annual Holly Fair.
The Yarmouth Port Christmas Stroll will take place on December 4th from 1 – 4 pm. Enjoy caroling and the tree lighting on the Village Green at 4:15 pm and tour museums and B&B's to see their beautiful Christmas decorations.
Brewster For the Holiday-On December 2nd and 3rd from 9 AM to 5 PM, enjoy a traditional Cape Cod holiday celebration. Participating businesses along Main Street will be displaying "Brewster For the Holidays" flags. Shops, inns, museums, galleries, and restaurants will be aglow with holiday spirit. Drummer Boy Park is the site of the wreath and tree lighting on Friday evening, December 2nd, followed by a band concert at the Brewster Baptist Church. The Cape Cod Natural History Museum will hold a Gala Family Holiday Party on Sunday afternoon, December 4th.
Chatham's annual Festival of Trees will be on December 3rd from 1 – 4 p.m. The Annual Chatham Christmas Stroll will take place on December 9th through December 11th. The festive weekend will start with the tree trimming and lighting on Friday evening. Main Street shops will welcome shoppers with warm holiday spirit. There will be caroling, musical entertainment, a Historic Inn Tour, and much more to celebrate the season.
Orleans - A Seaside Christmas in Orleans will be celebrated on November 26, December 2nd, 10th, and 17th with events throughout the village. There will be a candlelight stroll with Mrs. Clause, hayrides, chowder to warm you, carol singing, and of course Santa. Visit shops and galleries and enjoy holiday refreshments. This will be a great time to do some Christmas shopping.
Provincetown's Holly Folly celebration is December 2nd, 3rd, and 4th. Enjoy shopping, holiday events, and music of the season as the entire village celebrates the holidays.
Falmouth Holidays-by-the-Sea Weekend is December 3rd and 4th. There will be concerts, the lighting of the Village Green, the Annual Christmas Parade on Sunday at noon, Santa's Arrival and much more to celebrate the season.
The Falmouth Theatre Guild's production of "The Best Christmas Pageant Ever" will take place at Highfield Theater in Falmouth on December 2nd – 4th, and 9th – 11th. There are afternoon and evening performances and tickets are $16 and $14. Check their website for more information or call 508-548-0400.
Hyannis Village's annual Harbor Lighting and Boat Parade will takes place at 4 p.m. on December 3rd as part of Hyannis Village Christmas. There is a Main Street Stroll complete with music and holiday activities including the arrival of Santa.
Grab a bit of the Christmas spirit this year by visiting Cape Cod. Share the warmth of the season with us at our Cape Cod bed and breakfast. We would love to have you.
Jan Preus, the Innkeeper, chef, and artist in residence at the 1750 Inn at Sandwich Center, Sandwich, Cape Cod, Massachusetts

subset: commoncrawl


text: The Many Helmeted Faces of Halo's Master ChiefKate Cox2/13/12 6:00pmFiled to: ToysToy FairToyfair2012FbtweetTop311EditPromoteShare to KinjaToggle Conversation toolsGo to permalink The impressive array of Halo toys at the McFarlane Toys booth at the New York Toy Fair features Master Chief. And a bigger Master Chief. And a frozen Master Chief. And Master Chief with a gun. AdvertisementHappily, however, the franchise's protagonist is not the only figure featured; the display contains a number of incredibly detailed Halo figurines, and one flame-haired XBox Live avatar.[music by Sycamore Drive]Reply31 repliesLeave a reply


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Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Cigarette and Tobacco Products Tax Law
Article 6. Interest and Penalties
Section 30283.5
30283.5. Relief of interest. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.
(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer.
(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.
(d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000.
History.—Added by Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000. Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, substituted "this part" for "Sections 30171, 30223, and 30281" after "interest imposed on a person by" in subdivision (a).


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A 200 gallon British Petroleum oil spill discovered in Alaska's Prudhoe Bay caused price per gallon to rise past $76 Monday and threaten the shutdown of the nation's largest oil field. However, BP officials intimated they're looking into ways to conduct repairs and checks without disabling the entire operation.
Price at the pump has yet to react to the initial supply disrupt as stocks are "adequate" and the spacer isn't due to impact for several weeks, LAT reported.
So for the time being, keep lighting those cigars with flaming barrels of crude.


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Sponsored Links | |||
on a street machine, I wouldn`t waste my time trying to make horsepower. Torque is what moves all that sheet metal around, not horsepower. a high torque engine is what makes a car fun to drive, a hole shot that slams you back in the seat, the feeling of how hard it`s pulling under acceleration, how the engine seems to move the car effortlessly, the sensitivity when you just tap the pedal is all by torque. so for the ultimate combo, the most cubic inches is always best. a 383 or a 400 since were talking small blocks, both will make lots of torque, instead of shooting for 450 horse power, why not shoot for 450 ft/lbs of torque? good heads, valve train, a decent compression ratio, a tight quench clearence, a good intake, ignition, exhaust system with decent rear gears all work together to make a good street machine. it`ll also make good horsepower as well. it won`t be near as hard on the engine because you won`t have to rev it to hel* to make power.
Ditto DV.... Build for low end and midrange torque. Something that will pull from 1500 to 5500 RPM. 383 or 406c.i. Built 700R4 for two reasons. 3.06 1st gear and 0.7 Overdrive in 4th. Run a set of 3.90 or 4.10 gears with some ET Streets and I guarantee you will have a tuff to beat combo on the street and it will still be very drivable on the highway. And don't be suprised if it pulls some decent milage numbers also.
Mark |
Also your intake and exhaust makes alot of difference. Set up your exhause for good scavaging.
Depending on your setup, if it is going to have really high tourque numbers you may wanna put on a single plane to help out in the upper end so you don't have to shift early. If you need MORE bottom end tourque, go dual plane. If you need something in between, air gap or a tall dual plane will work. Henry |
Check out this motor. You would be looking at around 500hp and 500 tq on pump gas.
Adam http://www.hotrodders.com/t33064.html |
There's no replacement for displacement. Or something like that.... what is your purpose for the car? You're looking for the ultimate, but that could be a lot of different things... ultimate tire smoker, top speed king, 1/4 mile monster, reliable daily driver. Once you know what you want the car to do it should be easy to figure out how to get there.
With a street / strip car you will always be compromising some amount of each. Be honest with yourself about what that ratio should be, and your choices for cam/intake/carb/etc will be a lot easier. |
From what I have seen, Your best bet for heads is AFR. As long as you match the parts well, any CNC ported AFR head will make great hp. The most important thing when building a motor is to get the right combonation of parts. You can have the best heads in the world, and if the other parts dont match, the motor wont run good.
Good luck Adam |
I have well over 400 hp with 15 miles to the gallon. My engine idles smoothly at 600 rpms and my vacuum is at 19 in.
I have an 11:1 400 with Sportsman II heads and a lot of extras. Here is the kit I used for my bottom end: http://cgi.ebay.com/ws/eBayISAPI.dll...5&category=317 Build a 400 if you want the fastest streetable SBC. |
Recent Engine posts with photos |
Currently Active Users Viewing This Thread: 1 (0 members and 1 guests) | |
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Walk-ins are available every day Monday through Friday from 7:30 a.m. - 5:30 p.m.
Contact our Clinic at 972-205-3370for any additional information.
We are located at 206 Carver Drive Garland, TX 75040, directions to the clinic.
Our Public Health nurses participate in health education programs and clinics throughout the community.
Handwashing is equaly important as Clean Hands Save Lives.
Influenza & Pneumococcal vaccine are fully covered under Medicare Part B.
Vacuna de la Gripe y Neumocócica esta cubierta por el Medicare Parte B.


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For dedicated professional engineers, earning a PE license is just the beginning. Many state licensing boards require that PEs maintain and improve their skills through continuing education courses and other opportunities for professional development.
NSPE State-by-State Summary of Continuing Education Requirements for Professional Engineers
NSPE has put together a chart of the state continuing education requirements for professional engineers (Updated: January 4, 2017). To find out about licensure requirements, dates and locations of licensure exams, contact your state/territory licensure board.
Licensure Issues
- NSPE-NAFE Joint Position on Forensic Engineering
- Labor Organizations and an Engineer's Obligation to the Public
- Licensure and Qualifications for Practice
- Engineering Faculty Licensure
- Engineering Continuing Professional Competency
- Engineering Technology
- Early Taking of the PE Exam
- Licensure of Returning Veterans
Web Seminars
Develop and hone your professional skills without leaving your own workstation by participating in NSPE's upcoming and archived Web seminars. Set aside just 90 minutes in your workday to gain insight on today's hottest topics from the field's most knowledgeable leaders. Learn more.
Independent Study
Whether you choose to study online, by DVD, or in print, NSPE and its partners provide you with a rich selection of independent study options that explore topics from every corner of the engineering spectrum, helping you keep your skills and knowledge up-to-date. Learn more.
From NSPE's must-attend Professional Engineers Conference to popular state and local events, online forums, and industry-wide roundtable meetings, NSPE membership provides you with a range of opportunities to meet, learn, and network with other professional engineers both in your area and from across the country. Learn more.


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Sponsored Posts
Call me wedding obsessed, but my very favorite part about the new year is the brand-new collections of dresses from some of our favorite designers! Today is no exception as I get to introduce you all to the Aria Look Book for 2014! This stunning collection of wedding + bridesmaids dresses will have you swooning all afternoon! Ready to take a peek?
Known for incredibly gorgeous and unique dresses all made right here in the USA, Aria has everything from on-trend + modern to traditional + elegant. The amazing 2014 collection features architectural lines and modern silhouettes, perfect for the bold, confident bride! Made from beautiful fabrics and finished with amazing detail, Aria has it all. And the maids dresses? Equally as fabulous. New for 2014, they've added skirt options as well as 20 new neckline and skirt styles along with 120 colors that your ladies can mix and match! Don't miss the entire Look Book collection right here, my dears.
The Prize: A lucky reader will win up to six bridesmaids dresses from Aria!
To Enter: Visit Aria's website and pick out your favorite bridal or bridesmaid dress and then come back over here and comment on this post with the style name of your dress style!
To Win: One winner will be selected at random and announced right here on Friday, February 28, 2014
Terms & Conditions: Can all be found right here. Good luck my dears! xoxo
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On tonight's Attack of the Show, we get a sneak peek of Seth Rogen's new action-adventure movie, The Green Hornet, with some early looks at the classic superhero remake. Not only that, but X-Play game maven Abbie Heppe and Kevin Pereira talk about the Worst Games of 2010.
Our Holiday Buyers Guide continues with a review of the Samsung 8000 Series 3D television, we Attack cool LEGO kits, and take a gander at a very special holiday edition of Break Moments in De-Evolution. All of this when Attack of the Show comes to your television screen tonight at 7PM ET!


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CALL FOR PRESENTATIONS OPEN FOR 11th ANNUAL NACCE CONFERENCE
Springfield, MA, March 6, 2013 - The National Association for Community College Entrepreneurship (NACCE), the nation's leading organization focused on promoting entrepreneurship through community colleges, is asking experts in entrepreneurship to submit proposals for presentations for the organization's 11th Anniversary Conference, to be held October 13-16, 2012 in Charlotte, NC. NACCE is looking for engaging presenters and content that successfully ties into the conference theme: Fueling the Global Economic Engine.
Proposals for dynamic, compelling, and interactive sessions are sought with content for the beginner, intermediate, and advanced levels. "When it comes to the best ideas and getting results, community colleges are more often than not, the answer," said NACCE Executive Director Heather Van Sickle. "We need presenters with strategies and solutions in entrepreneurship to make this, our 11th conference, worthy of an event that marks the start of our second decade of promoting entrepreneurship education as an effective tool for economic growth."
This year's conference tracks will focus on the five action steps that make up NACCE's Presidents for Entrepreneurship Pledge. "These are actions that we believe are crucial for community colleges to advance entrepreneurship in their communities," said Van Sickle.
The steps are:
1. Create or Expand Internal & External Teams Dedicated to Entrepreneurship
2. Increase Entrepreneurs' Engagement in Community Colleges
3. Engage in Industry Cluster Development
4. Leverage Both Community College and Community Assets to Spur Innovation and Job Creation
5. Create Buzz and Broad Exposure of your College's Commitment to Entrepreneurship
The full detail of the steps can be found at http://www.nacce.com/?page=commitmentsexplained.
Those wishing to submit proposals, get more details on the conference theme and content and understand how their proposals might fit into the conference tracks can learn more at: http://www.nacce.com/?CFP2013. All submissions must be made online and completed by midnight Eastern Standard Time on Friday, March 29, 2013. Experts with accepted proposals will be notified midnight Eastern Standard Time on April 23, 2013.
6 hours ago"SENIOR-PRENEUR" MAKES TRACKS IN SOCIAL E-SHIP
3/17/2017Learn how to apply the entrepreneurial method to achieve your goals!
3/10/2017Empowering Partnerships
1/30/2017 » 3/24/2017Social Entrepreneurship: Infusing Across Academic Disciplines at Community Colleges
1/30/2017 » 3/24/2017Entrepreneurship Proof of Concept: The Most Essential Course in an Entrepreneurship Curriculum
3/27/2017 » 5/19/2017March 2017- NACCE's Entrepreneurship Specialist Certificate Online Training
3/30/2017 » 3/31/20172017 ARC SUMMIT - Save the Date!
4/20/2017Community Colleges as Drivers of Entrepreneurship - Joint Webinar with SSTI
NACCE | National Association for Community College Entrepreneurship 1 Federal St. Bldg. 101, Springfield, MA 01105 P: 413-306-3131 | F: 413-372-4992 Contact us now!


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Crab Dip II
"This is just the best crab dip ever! Try it and I promise, it will all be eaten and the recipe asked for! Best served with buttery, round crackers, but...
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green onion, +crabmeat, +cream cheese, +paprika, +red chili pepper, +cheese, +green chilies, +parsley, +salt, +white pepper
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"'On a farm, a hearty breakfast is a given,' comments Nancy Robaidek of Krakow, Wisconsin. Loaded with cheese, this satisfying crab casserole is an easy-to-assemble...
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In the March issue of Governance Institute magazine, Executive Director Heather Brown and Partner Robyn Worthington, examine corporate culture and what lessons can be learnt from 2016.
We as a forensic practice conduct many investigations on many topics. But one recurring theme is the abuse of procurement. What we've seen, in both private and public sector organisations, covers the full spectrum of abuse; from merely circumventing policies and procedures just for expediency, through to significant conflicts of interest, kickbacks and fraud.
Transparency International has released its Corruption Perceptions Index 2016. The index assesses how clean or corrupt a country's public sector is perceived to be. On 31 January, KordaMentha Forensic hosted the Australian launch of the index at our offices in Sydney, Melbourne, Brisbane and Perth.
In January last year, the Supreme Court of Tasmania was the first court to adopt rules for expert evidence that are consistent with the harmonised 'Expert Witness Code of Conduct'. The harmonised code has been developed by a committee established by the Council of Chief Justices. .
At KordaMentha we focus on protecting and recovering value for creditors, but we also play a critical role in distributing that value to creditors in accordance with the law.
Find out what you need to know with KordaMentha Real Estate's snapshot of quarterly APRA data on residential and commercial sector exposures.This quarter APRA published additional data providing an overview of commercial property exposure limits adopted by ADI's.
Opinions vary as to when experts should be engaged. This judgment illustrates that failure to adhere to court deadlines can lead to refusal of an adjournment where a party has not made reasonable attempts to mount its defence, including timely engagement of an expert.
Lender exposure to commercial property continued to expand beyond historic peaks, whilst impairments fell below $1.0 billion for the first time since 2007. Measures to dampen residential investor loan growth have resulted in an overall contraction in this exposure over the last year.
Solicitors should think carefully before disclosing sensitive information to experts in an instruction letter. This judgment demonstrates that if an expert fails to set out the assumptions of fact on which his or her opinions are based, the client legal privilege over the information may be waived.
Our resident organisational psychologist Yvonne Willich discusses the concept of human bias and how it can result in boards or executives relying on incomplete and flawed information to evaluate the culture and conduct of their business.
As forensic accountants and investigators we are often asked for our best stories on the frauds we have investigated. The stories are entertaining but also help us know how best to protect our work places from theft. In this article Julia Patterson, a manager in our Sydney office, draws on her experiences in summarising how fraudsters are often caught.
Nelvin Tam, a Senior Executive Analyst in our Sydney office, reviews a recent Federal Court case that found changes made to draft reports indicated a lack of independence, and resulted in no weight being placed on the expert's report.
TAR, or predictive coding, is an alternative to the traditional manual review of documents. In this edition of Forensic Matters, Craig Macaulay, an Executive Director from our Melbourne Office, explains what can be done to help remove the barriers to the legal profession embracing TAR.
Jason Cheung, an Associate Director from our Sydney Office, provides an update on the results of FWO audits in the past three years; takes a look at the recent inquiry into 7-Eleven's non-compliance with the workplace laws; and outlines how to be proactive in resolving employee entitlement issues using data analytics.
Andrew Ross, Partner from our Sydney office, considers some of the issues that can occur throughout the life of a matter that can result in joint conferences of experts not always resulting in the efficient resolution of disputes. .
Jason Cheung, a Manager from our Sydney Office, considers a judgment which highlights issues in the evidence of two financial experts who assessed the loss resulting from RSCPA wrongly putting down cattle in a stud herd.
From catwalk to customer. In our August 2015 publication, 'Casualties in the retail war of attrition', we identified structural changes in the apparel retail market. In this publication we examine in more detail the impact of these changes. .
An analysis of ADI property exposure statistics from APRA. Find out what you need to know with KordaMentha Real Estate's snapshot of the most recent APRA data on residential and commercial sector exposures.
Magda Di Vincenzo, a Director in our Melbourne office, reviews a recent case that suggests that experts should be granted some latitude. .
Collusion risks, both internally or with suppliers, should be on the radar for every business, but organisations are still falling victim. Matthew John Lim of our Sydney office writes about ways in which collusion can be combated. .
Ben Mahler, an Associate Director from our Perth office, considers two judgments which show that so long as the expert complies with his or her contract with the parties, the Court will be reluctant to set aside the determination. .
Concerns have been raised over ASIC's recent interest in organisational culture. Financial System Inquiry chair, David Murray, voiced his doubts about any organisation's ability to assess and report on its cultural framework. His comments reflect some of the questions leading executives are asking in response to the challenging people issues facing Australian business today.
Prevention and incident response in the first 48 hours. Businesses that have suffered the sudden loss of a single key employee or en-masse employee defection to a competitor know the pain of the event, the confusion that sometimes follows and the sting of the aftermath. Here's what we've learned.
In this edition of Damages Matters, Sasikala Kandiah and Anh Nguyen, Associate Directors in our Sydney office, discuss a recent decision of the Administrative Appeals Tribunal which found that the price of a parcel of shares does not necessarily determine its market value when assessing capital gains tax (CGT).
Contracts can sometimes use terms which appear to have specialised meanings. Even so, it will not always be helpful to obtain expert opinion evidence on how to interpret those terms.
In November 2015, Paul Curby and David Lehmann of our Forensic practice organised round-table lunches across the country to discuss foreign bribery and Australia's response to it. In this article, they present the results of the polls taken at the lunches. .
A recent English Case has further paved the way for the use of Technology Assisted Review ('TAR') in Common Law Jurisdictions. In this article we comment on the ten factors seen as pivotal in making this decision.
Where parties to a dispute obtain orders by consent to appoint a Chartered Accountant to prepare a 'forensic report' and agree that the resulting report 'shall be binding', what are the options for a party who seeks to dispute the findings of the report?.
The December 2015 quarter APRA data reflects a second consecutive quarterly contraction in exposure to residential investment loans, with recent measures to dampen growth in residential investor lending clearly continuing to bite. Find out what you need to know with KordaMentha Real Estate's snapshot of the most recent APRA data on residential and commercial sector exposures.
In this edition of Damages Matters, Alex Canale and Anh Nguyen, consider a recent decision of the Victorian Court of Appeal which discussed the differences between an alternative transaction case and a no-transaction case. .
An analysis of ADI property exposure statistics from APRA. Find out what you need to know now about APRA's report, including an analysis of residential and commercial sector exposures, by reading KordaMentha Real Estate's property exposures update.
Sprayworx Pty Ltd v Homag Pty Ltd [2014] NSWSC 833 The strength and defence of legal privilege in relation to draft expert reports and experts' communications with solicitors is a contentious topic.
In this publication, David Lehman of our Brisbane office discusses the anti-corruption landscape in Australia, and how the implementation of key components within an anti-corruption compliance framework can have a positive impact on your organisation.
Award winning turnaround and sale of a Forge Group Limited subsidiary. This publication provides a high-level overview of the turnaround strategy employed by KordaMentha Restructuring to stablilse and gain control of the business, preserve value by trading Taggart Global as a going concern and prepare Taggart Global for sale.
In this edition, Magda Di Vincenzo, considers a case in which both the Plaintiff and the Defendant (by counter-claim) were found to have failed to establish any loss. The case is interesting because it highlights the need to carefully consider, amongst other things, the appropriate questions that are put to experts.
Insights from the Australian turnaround industry. The annual KordaMentha - TMA survey provides an insight into the causes, challenges and successes of Australian corporate turnarounds. 2015 marks the sixth release of the survey, providing a deeper understanding of emerging and continuing trends.
Data released by APRA today indicates an increase in exposure to property by domestic and foreign Authorised Deposit Taking-Institutions ('ADI').
"Suppliers shocked as Myer and David Jones dump brands". Last month Myer notified about 100 men's, women's and children's footwear and clothing brands they will no longer be stocked in its stores and launched a 'spring clean' sale less than a weak after closing it's mid-year clearance. Beyond the attention grabbing headlines, is this significant? .
With the major resources construction investment cycle behind us and new office supply to be completed this year equaling a 10% increase in total Perth CBD stock, office landlords, tenants and stakeholders should be actively managing their positions.
In this article, we consider the complex issues regarding personal information protection and state secrets in China, as well as some tips for multinationals in dealing with data in China.
In our latest industry publication, we examine five food and agriculture issues that are impacting Australia on a state and national basis. .
Adoption of Technology Assisted Review to increase worldwide following decision by the Irish High Court. In this article, Craig Macaulay and Chris Hill of our Melbourne office discuss the landmark decision made by the Irish High Court, which may pave the way for the use of TAR in Australia. .
Franchising has revolutionised retailing in Australia. But what is it? In this paper we examine the issues that both franchisees and franchisors face, together with their entwined relationship and determine what the best franchise networks are built upon. .
In this edition of Damages Matters, Ben Mahler, Associate Director in our Perth office considers a recent decision of the Supreme Court of Western Australia in Patterson -v- Humfrey [2014] WASC 446 which addresses some valuation issues which arise in the context of a shareholder oppression dispute. .
Partner Chris Martin describes how chief restructuring officers are helping to turnaround troubled companies, in the latest issue of the Australian Insolvency Journal. Chris has lead the turnaround of various businesses including the world's largest health & fitness company.
Over the last decade, the computer hard drive has been the main point of data storage and therefore the key source of electronic evidence for investigations and litigation. This has changed rapidly in recent years with the rapid growth of new data storage technologies...
The recent High Court judgment of Honeysett v The Queen illustrates the difference between an expert opinion based on 'specialised knowledge' and a subjective judgement call that's best left to the judge or jury. .
Why you should do homework on your business partners. When dealing with business partners in today's complex business world, it has become even more important to understand the 'known unknowns' and where possible, the 'unknown unknowns'. .
Previously available in limited hard-cover edition, this eBook is the product of the KordaMentha Forensic team combing through more than 1,000 recent cases to identify 140 relevant to principles of expert evidence, and to produce case reviews on over 30 of the most interesting of these.
The residential aged care industry is a $14.0 billion industry that is undergoing significant regulatory change. In this paper we examine the impact of the recently introduced Living Longer, Living Better reforms.
Capitalise on your employees' knowledge when it comes to Fraud Risk Management. Do you know how you could commit fraud at your organisation? Even if you don't know, your staff know how it could be done. .
In this edition of Expert matters Fionna Oliver-Taylor and Justine Quince in our Melbourne office discuss a case which found the appellant's senior counsel and solicitors personally liable to pay 40% each for a respondent's costs of the appeal for interfering with an expert's report. This case highlights that the expert's overriding duty is to the Court and not to be an advocate for its instructing party.
Following a four year review of the Land Sales Act (LSA) and a full review of the Property Agent and Motor Dealers Act and related legislation, the Queensland Parliament passed new legislation on 9 September 2014 that will streamline the sale of property in Queensland. The changes are significant and far reaching.
In some instances parties that have incurred a financial loss may quantify their loss on a 'no transaction' basis. Claims for damages on this basis seek to place the injured party in the position they would have been in, had they not engaged in the loss making transaction.
Recently there has been increasing debate in the media, both Australia and overseas, about the protection of whistleblowers and effective whistleblower programs. .
With the final of the World Cup having been played this morning, Germany proved too strong for Argentina and deservedly won the World Cup! As well as the eventual winner, our prediction back in June picked three of the four semi-finalists.
Mirabela Nickel Limited has just undergone an Australian first in terms of restructuring through insolvency. This publication provides a high-level overview of the restructure of Mirabela Nickel Limited, the use of section 444GA of the Corporations Act and its context in the Australian restructuring industry.
The World Cup is just around the corner, with 32 teams meeting in Brazil for the world's most watched sporting event. Will the home nation win as expected? Or can one of the big European sides come out on top? Will England lose on penalties (again)? And just how outmatched will the Aussies be? All these questions will be answered over the coming month, but, for now, KordaMentha's data analytics team have crunched the numbers to give you our predictions and insights for the cup.
Over the course of three papers we have identified the need for Australia to innovate, addressed the question 'what is innovation?', and examined the emerging technologies and consumer trends that are enabling business model innovation. Understanding innovation and implementing it are two very different things. .
There has been no list in Australia to allow lawyers, barristers and other engaging parties to search for recognised business valuers - until now. .
In the second paper of our four part series on business model innovation we addressed the question 'what is innovation?' and introduced the Business Model Canvas – a template for identifying the drivers of value and innovation within a business. In this paper (Part Three) we look at the emerging technologies and consumer trends that are enabling business model innovation.
In the first paper of our four part series on business model innovation we looked at the need for Australia to innovate in order to address an underlying decline in productivity. In this paper (Part Two) we address the question 'what is innovation' and introduce the Business Model Canvas – a template for identifying the drivers of value and innovation within a business. .
In this edition of expert matters John Temple-Cole, Partner and Alex Viniarsky, Senior Business Analyst in our Sydney office, discuss a case which explores the continuing applicability of the doctrine of witness immunity for experts, and their employers.
What is innovation and how does it occur? Technological advances are shaping and empowering consumers. We demand more, and better, for less. Forward thinking businesses are changing the way they operate to harness these new technologies and deliver value to their customers in new and interesting ways. .
In damages claims, interest is usually applied on a damages amount to the date of judgment. In the Federal Court, this pre-judgment interest is usually calculated with regard to Practice Note CM 16. However, there are times where judgement is required to derive the correct amount of interest.
In Part 1 of this article, we considered the issues surrounding data privacy in the cloud. In Part 2, we now turn to consider the issues which arise when using data stored in the cloud as evidence in support of investigations or litigation.
Volume two of our 'Leading the Herd' newsletter provides a brief commentary on our observations of matters relevant to agribusiness in North Queensland.
In today's digital world, many organisations collect and maintain data about their customers. Organisations are also outsourcing many of the costly components of their data storage and IT infrastructure to the "cloud". As they do so, are they ensuring compliance with data privacy laws and that their customers' data is appropriately secured, protected and managed?.
In this edition of expert matters Andrew Ross, Partner and Sasikala Kandiah, Associate Director in our Sydney office discuss a case which reiterates that an expert has a responsibility to comply with directions or orders made by a Court, in this particular instance with regards to meeting the timetables set.
The Australian retail pharmacy industry is facing a challenging outlook. Effort by the government to slow down the rapid growth in the cost of delivering the PBS have begun to have an impact on pharmaceutical dispensing revenue. At the same time retail pharmacy's approach to market is also been questioned and disrupted by a rapid growth in big pharmacy discounter.
Lawyers and barristers working with forensic accountants, and in particular those acting as Expert Witnesses, should be aware that the existing standard, APES 215 Forensic Accounting Services has been revised. In this issue of Forensic Matters, Fionna Oliver –Taylor discusses the key revisions to APES 215.
When the quantum of loss suffered depends on the volatility of foreign exchange rates Disputing parties can spend significant time and resources to quantify a damages claim. When the issues in debate involve foreign currencies, exchange rates can have a significant impact on the award of damages.
In this edition of expert matters Alex Canale, manager in our Sydney office, discusses a judgement in a case where both accounting experts engaged by the Defendant were lacking the required independence. .
Australia has the world's largest gold reserves and is the second largest producer (after China). The 'goldilocks' era of ever increasing gold prices is likely over and the industry must achieve higher productivity growth to avoid contracting profitability and mine closures. Whilst miners are firmly focussed on cost savings, the challenge ahead is significant. .
Split contracts create an issue for financiers of medium density townhouse developments.
Practical steps your company can take to demonstrate a culture of zero tolerance to bribery and corruption. "Do not bribe." These are some of the words a company will state in its policies if it adopts a zero tolerance attitude to bribery and corruption.
We live in a world where an extraordinary amount of data is generated every day. Corporations that analyse and interpret their data can achieve substantial economic gains. In this article, KordaMentha Forensic's data analytics specialists discuss how data analytics allowed a transport organisation to find its lost pallets and, in the process, save large sums of money.
Ordinarily, the exchange and receipt of expert evidence would be routine and uncontentious, at least from a procedural perspective. .
Insights from the Australian turnaround industry. The annual KordaMentha - TMA Survey provides an insight into the causes, challenges and successes of Australian corporate turnarounds.
How do you value a Joint Venture when the parties did not enter into a written agreement setting out the nature of the business operations, the parties' interest in the joint venture or the parties' obligations?.
The decline of the Australian manufacturing sector has long been documented. Since 1974 manufacturing's contribution to GDP has halved, declining from 17% to 8%. However, perceptions of the relative unimportance of Australian manufacturing amid the growing resources and services sector are overly simplistic.
In this edition of expert matters, we review two cases which involved expert evidence being provided by employees of parties to the litigation, with different outcomes. .
Taxation in the assessment of damages. When we think about a damages award arising from litigation, we think of barristers, lawyers, witnesses, accounting experts and so forth, but often overlooked is the Australian Taxation Office and the tax that may be assessed on a damages award.
In this issue of Expert Matters, Kellie Badge, Associate Director of KordaMentha's Melbourne Forensic practice, considers the judgement in a case where there was only one accounting expert engaged. The trial judge found that the expert was in breach of the Expert Code of Conduct by solely relying on inadequate instructions and assumptions provided by the lawyers.
The use of expert conclaves or joint meetings of experts by Australian courts is becoming more prevalent, but there has been limited judicial guidance as to the manner in which these conclaves should be conducted. .
Over the past decade the Australian mining services sector has ridden the wave of the Millennium Mining Boom. Recent commodity price falls, and the resultant deferral of major mining projects, have prompted some commentators to call the end of the mining boom. .
Has the time come for a radical change in how eDiscovery is undertaken? When we consider all of the events that are taking place in courts the world over, perhaps computer assisted review (CAR), which includes predictive coding, should be adopted as best practice, especially in cases involving large amounts of electronically sourced information (ESI).
Following on from Part 1 of our Road Freight industry publication released last month, Part 2 examines the outlook for the industry and the growing challenges of congestion, driver shortages and regulation. We also look at how the rapid adoption of online retailing and communication improvements are increasing the importance of the "last mile" in logistics networks.
Judicial orders to hear expert evidence concurrently are not new, however the manner in which such 'hot-tubs' are run varies greatly from Court to Court. In this article, we reflect on the experiences of six KordaMentha Forensic Partners in giving evidence in a 'hot-tub' scenario.
In this edition of Expert Matters, Sally Davitt, a Director in our Sydney office, considers a case where an expert admitted to being "reckless" in his quantification of damages in circumstances where his report was alleged to have been used as the basis for a settlement offer.
Australian logistics is a $94 billion industry comprising road, rail, air and sea freight, together with warehousing and handling. In this publication we provide an overview of the industry and examine major cost components. In January 2013 we will be releasing Part 2 of the publication.
Should you negotiate or defend when the subject of regulatory action? When a company is confronted with an investigation by a financial regulator, it has the choice of either defending the action or negotiating an outcome. .
Faced with the task of estimating damages to be awarded or profits to be disgorged, courts and lawyers are often confronted with the question of which costs should be deducted from the revenue that was or would have been earned. .
In this edition of Expert Matters, Sally Davitt, a Director in our Sydney office, considers a recent case involving a religious organisation. The admissibility and independence of two experts was called into question as their claimed area of expertise was not related to their profession, and they were both apparently "devotees" of the organisation in question.
The outlook for the construction industry is difficult. Whilst residential and commercial construction activity is forecast to return to modest growth, the end of the Building the Education Revolution (BER) stimulus will drive institutional building activity down. Demand from the mining boom will continue to underpin engineering construction activity but there is some uncertainty over the value of new mining projects due to come on stream.
In this edition of Expert Matters, Sally Davitt, a Director in our Sydney office, considers a recent case where both parties objected to the admissibility of the evidence of 12 different experts part way through the trial and just as they were about to enter the 'hot tub' to give concurrent evidence.
Residential construction is a $42 billion division representing 17% of the overall construction industry. Despite strong population growth, the sector has declined in recent years due to prevailing economic conditions and a winding back of government subsidies for home buyers. .
Detecting payroll underpayments through data analytics - Over recent months, media reports have highlighted a number of cases of employee underpayments, ranging from suburban restaurants to multi-national organisations. According to the Fair Work Ombudsman (FWO), a random audit of approximately 2,000 retail businesses found 26% were breaking workplace laws and/or regulations.
Non-residential construction is an $26 billion division representing 10% of the overall construction industry. The sector has had mixed fortunes. Demand for commercial and industrial construction plummeted in the wake of the GFC, but fiscal stimulus measures drove significant growth in schools construction and helped drive a 7.5% p.a. growth in institutional building construction over the past five years. .
Engineering construction is an $81 billion division representing 32% of the overall construction industry. It has risen to prominence in recent years on the back of unprecedented private sector investment by the resources sector and public sector investment in major infrastructure projects such as highways and water pipelines. This is the second paper in our five part review of the construction industry.
The Australian construction industry has revenue of $255 billion and represents 8.5% of Australian GDP. The industry has grown by 3% pa over the past five years although this general growth rate masks divergent growth rates between sectors. Over the course of the next five weeks we will be issuing five publications focusing on the construction industry. This initial publication provides an overview of the industry.
Damages are intended to be compensatory in nature. They are designed to place an injured party back in the position in which it would have been, had the relevant alleged wrong not occurred. While these principles have general acceptance, questions may still arise. .
How Morgan Stanley's effective anti-corruption risk management and compliance framework helped avert regulatory action. In this article, Jarrod Baker, a Director in our Perth office, discusses a recent FCPA case development that highlights the benefits of being proactive and developing a robust anti-corruption risk management and compliance framework.
Welker & Ors v Rinehart & Anor., Supreme Court of NSW. The plaintiffs in these proceedings were seeking to be appointed as trustees of the Hope Margaret Hancock Trust of which one of the defendants is currently the Trustee. The defendants opposed the application. .
Predictive Coding is the emerging tool of choice in the fight against the escalating size and related cost of managing and disclosing electronically stored information ('ESI'). In this article, Craig Macaulay and Harvinder Singh consider how some recent cases involving Predictive Coding may affect the future of eDiscovery.
On 14 April 2011, the US online poker market was thriving. At any time, over 55,000 players sat at virtual tables, gambling with their real dollars. The market was dominated by three players - Full Tilt Poker, PokerStars and Absolute Poker (the 'Poker Companies'). This industry was brought to a shuddering halt on Friday 15 April 2011, when US Department of Justice ('DoJ') seized control of the companies' websites and accused them of bank fraud, illegal gambling and money laundering.
When adhering to fundamental valuation principles, valuers should be mindful of events that have not occurred by the valuation date and had not been anticipated as at that date. Information regarding any subsequent events is often referred to as "hindsight" and is generally not incorporated into business valuations.
Although most countries in the Asia-Pacific region have legislation in place to combat corruption, this region is constantly evolving, and not always at an equal rate. In this article we discuss some of the major cases of corruption legislation in the Asia-Pacific region. We also provide separately our guide to the legislation and regulators applicable to each country. Read the full version with the legislation .
Taking a bold step into the unknown (or perhaps the mystical), in this edition of Expert Matters we depart from our usual practice of discussing the decisions of Australian courts. Mercado is, to put it mildly, one of the more bizarre judgments we have come across dealing with expert evidence. It involved a contract dispute between Bart Enterprises International Inc. and Walter Mercado Salinas.
During 2011, the growth of online retailing attracted considerable media attention. The incumbent bricks and mortar retailers preoccupied themselves with an ill-conceived and ultimately unsuccessful campaign against overseas retailers 'muscling in' on their territory. In contrast, smaller domestic start-ups recognised and met growing consumer demand for online purchasing and were awarded with astonishing growth.
According to the "opinion rule", witnesses must state facts, not give opinions. They must speak only to what was directly observed or perceived by them. Experts, on the other hand, can give opinions based on their specialised knowledge. This case considers whether the evidence given by a lay witness was opinion, statements of fact or unparticularised statements of fact.
Franchising in Australia is a $200 billion industry comprising around 1,000 franchise systems and approximately 69,000 operating units. Income streams vary according to the sector in which the franchisor operates and the terms of the specific franchise agreements.
The network of 5,250 retail pharmacies is the only health professional network that has grown in regional and rural Australia over the past decade and contributes $12.4 billion per annum to GDP. The industry has long enjoyed regulatory protection and government support but the spiralling cost of healthcare has prompted the government to introduce reforms aimed at reducing the rate of growth.
In business we are often involved in controlled conversations. Sales meetings, negotiations, interviews with staff and various stakeholders. In these controlled conversations we ask questions seeking information which is important to us concerning the particular issue or issues. To maximise the outcomes we need to develop our skills in question formulation, listening and analysis.
Welcome to the first Damages Matters publication. Written by members of the KordaMentha Forensics team specialising in Dispute Analysis and Forensic Accounting, Damages Matters provides insights into key issues in the field of Dispute Analysis and business valuations. In this edition, we discuss general approaches to assessing damages and consider the quantification of economic loss for lost commerical opportunities.
Audit firms continue to be the target of professional negligence litigation following a corporate collapse, but what liability do audit firms have for neglience? Is it really as straightforward as blaming the audit firm for any unforseen corporate collapse?.
Small to medium sized enterprises remain the engine room of economic activity throughout Australia. Accounting for more than a third of GDP, Australia's 1.2 million SME's employ over five million Australians. The vast majority are so called micro SMEs that employ less than 20 people and are most susceptible to economic turbulence.
The our last edition of Expert Matters, we considered a recent High Court case regarding the admissibility of expert evidence. In this article, Ben Mahler (a Manager in our Singapore office) discusses Justice Heydon's separate judgement in the matter. This judgement considers the rationale, authority and principles behind three common law rules for the admissibility of expert evidence and their relationship with section 79 of the Evidence Act.
In a recent High Court appeal, the full bench concurred on a matter relating to the admissibility of an expert's evidence at trial. The majority (of six) found that an expert's evidence had to show the relevance of their specialised knowledge to the opinion they were providing, and that their opinion is wholly or substantially based on that specialised knowledge. We review Justice Heydon's comments in the next edition of Expert Matters, and in this edition focus on the background of the case and the majority decision.
Forensics Partner, Richard Bennison, speaks to ABC News on bribery and corruption. On 1 July 2011, bribery charges were laid against two of the Reserve Bank of Australia's subsidiaries, Securency International Pty Ltd and Notes Printing Australia Limited, as well as six individuals involved with the organisations. This is the first prosecution under Australian foreign bribery legislation that came into force in 1999.
The recent ASIC case against directors of Centro has highlighted the responsibilities required of directors, as the Court found that Centro Properties had failed to disclose current liabilities and guarantees in its 2007 financial statements. In this article, Sally Davitt and Therese Poh discuss what the judgement suggests for the requirements of non-executive directors' understanding of financial concepts.
It is common for the financial aspects of litigation, that is, the calculation of loss and damage, to take second place to the liability aspects of the case. While it is understandable why so much emphasis is placed on determining the chances of winning the case, not considering the loss and damage in the early stages could be likened to considering only gambling odds without considering the likely payout. However, when we gamble we determine the stakes, while the costs of running litigation can be difficult to determine in advance. A better approach, in our opinion, is to look at liability, loss and damage as integrally joined parts that should not be separated. In this article Magda Di Vincenzo discusses the benefits of assessing potential loss and damage in the early stages of litigation.
Rees v Lumen Primary School [2010] VSC 514. Identifying assumed and accepted facts is crucial to enable the jury or judge to test and draw their own conclusions of the relevant disputed facts; otherwise the expert risks merely supporting the facts with his opinion of the facts. It is important that opinion evidence only be based on the experts specialised knowledge area, as any assumptions expressed outside the experts dedicated field risks being misleading or confusing to the jury or judge, and such will not be tolerated by the court.
Over the past 20 years, the Australian child care market has undergone a period of substantial change, from a sector with around 4,100 centres in 1991 (the majority of which were community 'not for profit' services), to a sector with around 14,000 centres and with a larger number of private providers. Whilst the demand outlook for child care services is positive, thanks to the continuing strength of the Australian economy and an increasing participation in the labour force by women, the outlook for private 'for profit' operators is far from rosy.
Higher interest rates and rising household expenses are continuing to limit the scope for discretionary spending. In the quarter to September 2010 seasonally adjusted, retail sales increased by 0.7% compared to the prior comparable period. The food sector was again the strongest performing segment with growth of 1.1%. In comparison, the clothing and soft goods sector declined by 1.1% during the same period.
Foreign Corrupt Practices Act (FCPA) Corporate Compliance Program: New guidance on minimum expectations. Earlier this year, we published an article on "FCPA – are financial institutions next on the chopping block?", which discussed the enforcement actions involving financial institutions and provided a summary of lessons learned from prior FCPA enforcement cases. In this article, Penelope Lepeudry and Abigail Cheadle update and provide new guidance on minimum expectations when implementing a corporate compliance program.
Higher interest rates and rising household expenses are continuing to limit the scope for discretionary spending. In the quarter to September 2010 seasonally adjusted retail sales increased by 0.7% compared to the prior comparable period. The food sector was again the strongest performing segment with growth of 1.1%. In comparison, the clothing and soft goods sector declined by 1.1% during the same period. The RBA's decision to raise the cash rate to 4.75% on 2 November 2010 is expected to further impact discretionary spending in the run up to the critical Christmas trading period.
One of the issues frequently facing those assessing loss and damage is whether to take advantage of hindsight – knowledge of facts which occurred after the date of the breach or wrong. While relevant at all times, this issue becomes especially important in times of rapid economic change such as we are currently experiencing. In this article Magda Di Vincenzo considers how changes in commodity prices, interest rates, exchange rates and movements in the stock market all have the potential to affect assessments of loss.
New challenges tracking digital footprints in the modern workplace: investigating misconduct and fraud in the digital age. Human behaviour hasn't changed that much over the centuries. It's inevitable that employees will continue to steal and act improperly or contrary to workplace policy. Employers continue to anticipate and react to the risks and adverse situations arising from any detrimental conduct of their workforce. Importantly for investigators, while employee behaviour has not changed the technology underpinning workplace efficiency has dramatically changed and enabled new and innovative methods to commit fraud or transfer intellectual property to competitive practice. In this article Nigel Carson considers two scenarios in which technology affects the investigation of workplace misconduct.
Listed agribusiness news predominantly reflected corporate transactions with a number of Australian agribusiness companies announcing either asset sales or capital raisings. Listed companies also began to report with greater frequency the negative impact on earnings of the higher Australian dollar.
Welcome to the September 2010 edition of our Manufacturing Roundup. The Manufacturing industry remains cautious due to the highly uncertain global economic outlook. Following sustained growth in July, manufacturing activity weakened in the latter two months of the quarter, with businesses weighing the impacts of a slowing Chinese economy together with a delicate economic recovery in the United States. The Australian Performance of Manufacturing Index (PMI) fell 4.4 points to 47.3 in September, dropping below the 50 point mark separating expansion from contraction for the first time this year.
It is now well established, through principles set out in the Makita case1, that if evidence tendered as expert opinion evidence is to be admissible, it must (amongst other things) be agreed or demonstrated that there is a field of 'specialised knowledge' and the opinion proffered must be 'wholly or substantially based on the witness's expert knowledge'. However this case, and other cases dealing with expert evidence, makes it clear that Makita principles are a counsel of perfection. As Sydney Forensics partner John Temple-Cole discusses, a Court may find an expert's evidence admissible, notwithstanding that it 'strictly speaking' does not live up to Makita principles. However, an expert's report with such failings would appear to run an increased risk of being given little, if any, weight by the Court. .
There was limited listed agribusiness news this month as listed companies cleared the decks during profit season last month. The Bureau of Meteorology's August Drought Statement reported that dry conditions continued for the south west region of Western Australia, with many areas recording record low rainfall contributing to the second driest start for a year since 1900. New South Wales, Queensland and Victoria have had the wettest start for a year in over a decade, although continued rain is needed to clear the long term rainfall deficits caused by the multi‑year drought.
The 333 – TMA Survey: Insights from the Australian Turnaround Industry. The survey is the first of its kind in Australia, offering a unique insight into the causes, challenges, responses and successes of corporate turnaround activity during the recent financial crisis. It focussed on 'real' problem solving and gaining a deeper understanding of what works and what doesn't work. The survey analysed over 100 attempted or successful business turnarounds across multiple industries, and included responses from all key stakeholders including management, financial stakeholders and advisors.
The use of experts is, quite rightly, a process that should be closely managed by the Courts, who decide the process, scope and admissibility of expert evidence. In this issue of Expert Matters, Therese Poh examines two separate cases which demonstrate the dynamic nature of the Court's management of expert evidence. These cases deal with the admissibility of further expert evidence in proceedings after the Court had already admitted expert evidence on a similar topic. The common thread of these two cases is the interest the Court has in upholding judicial fairness towards both parties. At the early stages of proceedings, intentional or unintentional mishaps relating to expert evidence can often be accommodated by allowing further evidence, even if this has the 'unfortunate consequence' of incurring additional costs. .
When thinking of expert evidence many of us think of opinions on complex financial or scientific matters in respect of which, without the expert evidence, the Court would not be able to arrive at a decision. This matter shows that this may not always be the case and provides insights into the role of an expert and what constitutes admissible expert evidence.
Welcome to the latest edition of our Agribusiness Industry Roundup. Listed agribusiness news reflected difficult trading conditions, as illustrated in the results announced for AAC, Farm Pride Foods, Gunns, Tandou and Websters. The Bureau of Meteorology's July Drought Statement reported that despite above average rainfall for most of Australia, the south west region of Western Australia continued to experience dry conditions, recording its third driest start to a year since 1900. In contrast, Queensland recorded its wettest start of year since 1980 despite having very dry weather during May and June. Consequently, Western Australia is the only remaining region still recording short term (up to 18 months) rainfall deficits.
Time and cash are major constraints when dealing with distressed businesses. A common mistake is to accept these constraints as fixed variables. In our latest paper we outline how the number and quality of available restructuring options can be increased by 'buying' time. Most cash management improvements are the result of work from multiple people within the organisation – mostly from outside the finance department and the Boardroom. We discuss how to build the right team, establish control and obtain visibility. From here, we describe how to use the playbook and explore all the options to improve short term cash flow. 'Missing the dips', 'Moving the line up' and 'Trending the line up' are the primary strategies available to identify and implement cash flow improvement initiatives.
It would appear recent consecutive interest rate rises, together with other weakening macro factors, are beginning to directly impact discretionary spending. Whilst seasonally adjusted retail sales increased by 1.4% during the March 2010 quarter (compared to the prior comparable period), the growth was primarily driven by the Food sector (growth of 2.2%) which masked a 0.2% contraction in the Household Goods sector. Consumer confidence fell sharply in May (7% decline according to the Westpac-Melbourne Institute Consumer Sentiment Index) and the increase in the minimum wage by $26 per week is likely to increase pressure on retailers' bottom line.
Welcome to the second edition of Forensics Matters. We have introduced a new publication, Expert Matters which will concentrate on trends, cases and issues with the use of expert witnesses, whilst Forensics Matters will provide insights into key trends, events and issues in the fields of forensic accounting and investigations, fraud risk management, E-Discovery and computer forensics. This edition concentrates on two issues; bribery and corruption allegations for companies and secondly, some issues relevant when considering allegations of so-called 'churning' of investors' accounts. .
In this issue of Expert Matters Sally Burnham, Associate Director, considers a recent case where a judge could not decide which of the competing views expressed by the parties' respective experts was correct, and the circumstances in which the judge can rely upon the evidence of the parties to resolve a difference of opinions between experts. The appeal also considered the issue of whether the economic damages awarded were based on the material in evidence. .
Listed agribusiness news reflected ongoing concerns around rural conditions with profit warnings from Elders and Nufarm attributed to soft demand for rural products. The Bureau of Meteorology's June Drought Statement reported lower than average rainfall across Australia with south western areas of Western Australia particularly affected. However, despite rainfall in June being below average, conditions remain good across much of eastern and northern Australia given rainfall in the first half of 2010.
Manufacturing activity expanded strongly in April before slowing in May and June, with the Australian Performance of Manufacturing Index (PMI) falling to 52.9 points (albeit remaining above the 50 point mark separating contraction from expansion). In addition to an overview of recent trends and developments in the manufacturing sector, we focus on the cash implications of taking advantage of growth opportunities and discuss a number of tactics manufacturers can adopt to mitigate this.
The Australian government has made a number of recent policy changes designed to improve the quality of care provided in residential aged care facilities. These policy changes, coupled with the shortage of available credit, has resulted in many operators experiencing intense operational and financial pressure. Over the last six to twelve months we have seen a significant increase in the number of residential aged care operators in default of lending covenants.
Listed agribusiness news reflected a mixed bag with profit upgrades and strong profit results from Australian Vintage and Graincorp offset by profit warnings and lower earnings from AWB and Elders. Above average rainfall was recorded across northern and central areas of Australia, with the Murray Darling Basis experiencing its wettest start to a season since record keeping commenced in 1900. However, the rainfall outlook to August 2010 reflected a strong shift towards drier conditions as a result of higher temperatures in the Pacific and Indian Oceans.
The retail sector, like others in the Australian economy, has rebounded from the sharp declines experienced during the global financial crisis. However, discounting and a sense of caution remain. In addition to an overview of recent trends and developments in the retail sector, we discuss some of the labour cost management strategies that can be employed to mitigate the erosion of margins in difficult retail market conditions. In particular, we focus on how margin erosion can be reclaimed through better labour cost management and explain how customer service improvements can be achieved, even with a lower cost base.
Joint expert conferences are becoming increasingly common when Courts are confronted with conflicting expert views. In this issue of Expert Matters, Therese Poh (Executive Analyst) of KordaMentha, examines some of the implications for an expert 'report in reply' in situations involving multiple experts, including that: Matters involving multiple experts may not always lead to reports in reply being admissible. .
Expert witnesses often provide opinions that are invaluable in assisting Courts reach fair judgments. Unfortunately, there are instances where the impartiality and independence of an expert is challenged. As a result of both their contributions and failures, the role of experts has changed, and will continue to change, as time, the law, and public opinion evolves. This issue of Expert Matters considers two recent cases that suggest that the days of special protection being afforded to experts may be numbered. .
Welcome to the latest edition of our Agribusiness Industry Roundup. Listed agribusiness news was limited during March 2010 although the run of bad profit news continued with AWB and NuFarm announcing profit downgrades whilst Elders announced an external review of forestry operations. Rainfall was positive. The Bureau of Meteorology's March Drought Statement reported above average rainfall across eastern Australia with the Murray Darling basin recording the seventh wettest start to the year since records commenced in 1900.
The Bureau of Meteorology's March Drought Statement reported above average rainfall across eastern Australia over March 2010 with the Murray Darling basin recording the seventh wettest start to the year since records commenced in 1900. This rainfall has largely eliminated rainfall deficits over the last two years, although longer term rainfall deficits remain. However, Western Australia saw short term rainfall deficits due to the central area of the state being largely missed by rainfall during the period.
Manufacturing activity expanded modestly in the first two months of the quarter and then eased in March 2010, with the Australian Performance of Manufacturing Index (PMI) falling 3.6 points to 50.2 points, slightly above the 50 point mark separating contraction from expansion. The fall was due to declines in production, employment and inventories combined with slower growth in new orders. With modest sales reported both in the domestic and global markets and the negative impact of the high AUD and rising interest rates, easing in the manufacturing sector is expected to continue.
The Bureau of Meteorology's February Drought Statement reported that widespread rainfall across most of eastern Australia had eliminated short term rainfall deficits with only mid western areas of Western Australia reporting rainfall deficits, reflecting a drier than normal summer. Although the rainfall in February 2010 has eliminated most medium rainfall deficits, long term deficits still exist for the lower Murray Darling Basin.
The Bureau of Meteorology's January Drought Statement reported that widespread rainfall across most of Queensland and the Northern Territory in January 2010 had eliminated most rainfall deficits in those areas. However, serious long term rainfall deficits remained for the south east of New South Wales and southern coastal regions of Victoria. News from listed agribusiness companies was slow in January 2010 apart from CSR's announcement regarding potential takeover offers from China's Bright Foods and takeover activity surrounding Tandou.
The 333 Australian Corporate Health Index is a pulse check that assesses the health and resilience of corporate Australia. Based on members of the ASX All Ordinaries Index between 2003 and 2009, it uses changes in the Altman Z-Score as a measurement of corporate health. As the Altman Z-Score is the most widely used and most commonly understood predictor of financial failure, the 333 Australian Corporate Health Index is able to provide insight into the current level of health and resilience in corporate Australia.
Lawyers and barristers working with forensic accountants, and in particular where the accountant is acting as an Expert Witness1, should be aware that there is a new standard for forensic accountants for ensuring quality and ethics in their work. APES 215 Forensic Accounting Services ('the Standard') aims to adopt a mandatory high water mark and has drawn on the requirements of court guidelines and rules of various Australian jurisdictions. .
The Bureau of Meteorology's latest Drought Statement reported above average rainfall across most of Australia in October 2009 with northern New South Wales and the Queensland interior receiving heavy falls. A serious short term rainfall deficit for the four months from July to October 2009 has emerged.
News from listed agribusiness companies reflected ongoing restructuring and deleveraging of agribusiness companies with AWB and Elders announcing major capital raisings to reduce debt. The Bureau of Meteorology's latest Drought Statement reported that a wetter than usual september across southern and central Australia had eased rainfall.
The Bureau's rainfall outlook for the period from September to November 2009 reflected a strong shift in the likelihood of drier weather across eastern Australia although the south west of Western Australia is expected to experience higher than average rainfall. News from listed agribusiness companies reflected a run of poor results and profit warnings with only a few companies such as Graincorp or Tassal reporting an improved outlook.
The Bureau of Meteorology's latest Drought Statement reported that rainfall acorss the south east of Australia during July 2009 had reversed the short term rainfall deficits that had been impacting on Victoria and South Australia during 2009. The Bureau's rainfall outlook for the period from August to October 2009 reflected a strong shift in the likelihood of drier than normal weather.
News from listed agribusiness companies was to the downside in June 2009 with profit warnings from Australian Agricultural Company, Websters and Warrnambool Butter Company. The Bureau's rainfall outlook for the period from August to October 2009 reflected a strong shift in the likelihood of drier than normal weather.
The recent growth in retail sector sales is primarily attributable to the Federal Government's stimulus package. The Clothing and Soft Goods and Food retailers have been the main beneficiaries of the handouts with Household Goods retailers continuing to struggle.
The Bureau of Meterology's latest Drought Statement reported that rainfall was very much below average across Australia during May 2009. Victoria and the south west of Western Australia are suffering from severe short term rainfall deficits and have recorded its third driest start to a year since 1900.
News from listed agribusiness companies was generally pessimistic in April 2009 with a number of profit downgrades being released. The appointment of voluntary administrators to Timbercorp Limited also dominated agribusiness news given the number of investors impacted by Timbercorp's failure and the anticipated fallout on other MIS operators.
The Bureau of Meterology's latest Drought Statement reported unusual rainfall patterns for March 2009 with above average rainfall for much of central and south eastern Australia but below average rainfall for most of northern Australia. Despite this, Victoria still recorded its third driest January to March period on record.
Total Retail sales increased a seasonally adjusted 0.2% in January 2009 to $19.2 billion. Clothing and soft goods sector increased 0.8% in January with PCP growth over 6%. The RBA left interest rates on hold at 3.25% in March 2009 citing domestic demand (having not weakened as much as other countries) and strength of the domestic financial system as reasons for the decision.
Listed agribusiness companies generally had a poor half year reporting season, as losses and profit warnings outweighed the better prospects of companies such as ABB and Graincorp on the basis of their expected benefits from improved cropping conditions and the lower Australian dollar. Australian Vintage and Furturis were notable listed companies that were impacted by heavy operating losses.
Shares in a number of listed agribusiness companies showed the impact of the worldwide economic downturn with substantial impairment charges flagged by Australian Vintage and Warrnambool Cheese and Butter flagging lower profitability due to lower world dairy prices and Gunns forecasting lower exports due to the downturn in the Japanese economy.


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To all Veterans and their families...
We understand the incredible commitment that all Veterans have made to our country. To honor our Veteran's commitment to our great nation, we have several unique programs set up which are available to all Veterans and their families.
We are honored to serve the veteran and military community.
Research has shown that many veterans do not receive all the benefits that they are entitled to. One call to our funeral home and we handle all the details. Our staff is trained to handle every detail of making burial and cremation arrangements for veterans. This includes our answering questions about military protocol, assuring that legal requirements are met, and providing whatever equipment, facilities, and technical services that may be needed. We will help you in obtaining all veterans' benefits available, social security benefits and life insurance.
It is important that you know that all veterans, and possibly their spouses and children, are entitled to free cemetery spaces, grave opening/closing, grave liner and headstone at any VA cemetery. We take our responsibility to you very seriously. It is helpful to consider all your options and take time to ask questions before making final decisions about such an important event. It is our intent to help make the entire experience as positive as possible.
We hope the following information will answer any questions you have regarding the various benefits available to veterans and their families. If you have additional questions, please free to contact us.
Who is Eligible?
To be eligible you must be a veteran discharged or separated from active duty under conditions other than dishonorable, and have completed the required period of service. U.S. Armed Forces members who die on active duty are also eligible, as are spouses and dependent children of eligible living and deceased veterans, and of current and deceased armed forces members. Contact the U.S. Department of Veterans Affairs at (800) 827-1000 for more information.
How do you apply?
Veterans benefits are not paid automatically. It is your responsibility to contact the Veterans Administration. To ensure prompt handling of your claim, have the following information ready:
Social Security number for yourself and your dependent children
Certified copy of original DD214 (Enlisted Record and Report of Separation)
Certified copy of Death Certificate
Verification of the life insurance amount you will receive as a result of the veterans death
Paid receipts for hospital and doctor bills incurred by last illness, if applicable
Paid receipts for funeral and cemetery expenses
If either yourself or the veteran was previously married, provide a certified copy of the original divorce decree or death certificate proving the previous marriage was dissolved by divorce or death
If there are dependent children, you will need an original birth certificate for each child under 18 or over 18 if full-time student
If over 18 and still in school, you will need to fill out VA Form 21-674
If you or the veteran receive Social Security Benefits, the exact amount must be reported
If you already have a VA claim number, you must furnish the claim number you have been assigned
If you or the veteran receive additional income, the source and exact amount must be reported
Reimbursement of Burial Expenses
VA will pay a burial allowance up to $2,000 if the veteran's death is service connected. VA also will pay the cost of transporting the remains of a service-disabled veteran to the national cemetery nearest the home of a deceased that has available gravesites. In such cases, the person who bore the veteran's burial expenses may claim reimbursement from VA. VA will pay a $300 burial and funeral expense allowance for veterans who, at time of death, were entitled to receive pension or compensation or would have been entitled to compensation but for receipt of military retirement pay. Eligibility also is established when death occurs in a VA facility or a nursing home with which VA contracted. Additional costs of transportation of the remains may be reimbursed. There is no time limit for filing reimbursement claims of service-connected deaths. In other deaths, claims must be filed within two years after permanent burial or cremation.
VA will pay a $300 plot allowance when the veteran is not buried in a cemetery that is under U.S. Government jurisdiction if the veteran is discharged from active duty because of disability incurred or aggravated in line of duty, if the veteran was in receipt of compensation or pension or would have been in receipt of compensation but for receipt of military retired pay, or if the veteran died while hospitalized by VA. The plot allowance is not payable solely on wartime service.
If the veteran is buried without charge for the cost of a plot or interment in a state-owned cemetery reserved solely for veteran burials, the $300 plot allowance may be paid to the state. Burial expenses paid by the deceased's employer or a state agency will not be reimbursed.
Burial Flags
VA provides an American flag to drape the casket of a veteran and to a person entitled to retired military pay. After the funeral service, the flag may be given to the next of kin or a close associate. VA also will issue a flag on behalf of a service member who was missing in action and later presumed dead. Flags are issued at VA regional offices, national cemeteries, and post offices.
Burial in National Cemeteries VA
Burial benefits in a VA national cemetery include the gravesite, opening and closing of the grave, and perpetual care. Many national cemeteries have columbaria for the inurnment of cremated remains or special gravesites for the burial of cremated remains. Headstones and markers and their placement are provided at the government's expense.
Veterans and armed forces members who die on active duty are eligible for burial in one of VA's 114 national cemeteries. An eligible veteran must have been discharged or separated from active duty under honorable or general conditions and have completed the required period of service. Persons entitled to retired pay as a result of 20 years creditable service with a reserve component are eligible. A U.S. citizen who served in the armed forces of a government allied with the United States in a war also may be eligible.
Spouses and minor children of eligible veterans and of armed forces members also may be buried in a national cemetery. A surviving spouse of an eligible veteran who married a nonveteran, and whose remarriage was terminated by death or divorce, is eligible for burial in a national cemetery.
Gravesites in national cemeteries cannot be reserved. Funeral directors or others making burial arrangements must apply at the time of death. Reservations made under previous programs are honored. The National Cemetery System normally does not conduct burials on weekends. A weekend caller, however, will be directed to on of three strategically located VA cemetery offices that remain open during weekends to schedule burials at the cemetery of the caller's choice during the following week.
Headstones and Markers
VA provides headstones and markers for the unmarked graves of veterans anywhere in the world and for eligible dependents of veterans buried in national, state veteran or military cemeteries.
Flat bronze, flat granite, flat marble, upright granite and upright marble types are available to mark the grave in a style consistent with the place of burial. Niche markers also are available to mark columbaria used for inurnment of cremated remains.
Headstones and markers are inscribed with the name of the deceased, the years of birth and death, and branch of service. Optional items that also may be inscribed at VA expense are: military grade, rank or rate; war service such as World War II; months and days of birth and death; an emblem reflecting one's beliefs; valor awards; and the Purple Heart. Additional items may be inscribed at private expense.
When burial is in a national, state veteran or military cemetery, the headstone or marker is ordered through the cemetery, which will place it on the grave. Information regarding style, inscription, shipping and placement can be obtained from the cemetery.
When burial occurs in a cemetery other than a national cemetery or a state veterans cemetery, the headstone or marker must be applied for from VA. It is shipped at government expense to the consignee designated on the application. VA, however, does not pay the cost of placing the headstone or marker on the grave.
To apply, you must complete VA form 40-1330. Be sure to include telephone numbers and signatures. Use the information on the DD-214 and other supporting documents to help you fill out the application as completely as possible. Forms and assistance are available at VA regional offices.
To apply, mail your application to the Quantico, Virginia, mailing address. You may use either the US Postal Service, or one of the mail delivery services commercially available. Our address is:
Memorial Programs Service (41A1)
Department of Veterans Affairs
5109 Russell Road
Quantico, VA 22134-3903
For information regarding the status of an application, you may call the Director, Office of Memorial Programs (403B3) at 1-800-697-6947.
VA cannot issue a headstone or marker for a spouse or child buried in a private cemetery. Twenty year reservists without active duty service are eligible for a headstone or marker, if they are entitled to military retired pay at the time of death.
Headstones or Markers for Memorial Plots
To memorialize an eligible veteran whose remains are not available for burial, VA will provide a plot and headstone or marker in a national cemetery. The headstone or marker is the same as that used to identify a grave except that the mandatory phrase "In Memory of" precedes the authorized inscription. The headstone or marker is available to memorialize eligible veterans or deceased active-duty members whose remains were not recovered or identified, were buried at sea, donated to science, or cremated and scattered. The memorial marker may be provided for placement in a cemetery other than a national cemetery. In such a case, VA supplies the marker and pays the cost of shipping, but does not pay for the plot or the placement of the marker. Only a relative recognized as the next of kin may apply for the benefit.
Frequently Asked Questions
Who is eligible?
Military members on active duty, Military retirees, members and former members of the Selected Reserve, eligible U.S. veterans of any war, other U.S. veterans who served at least one term of enlistment and separated under conditions other than dishonorable.
My husband is a veteran and wants to be buried in a National Cemetery. Can I be buried with him?
Yes. The veteran and spouse are buried next to each other.
How are Social Security and Veterans' benefits handled?
We will notify both agencies. Social Security pays a lump sum death benefit of $255 directly to the spouse. Veterans receive cash benefits based on disability or other requirements.
We prefer Cremation. Do you provide cremation services?
Yes. We provide a full-range of cremation options.
What happens if the death occurs while out of state?
You should call our funeral home as soon as possible. Our staff will assist your family in making all of the arrangements.
How do I make advance arrangements?
Contact our funeral home and we would be happy to meet with you to record all of the necessary information. We will keep your prearrangement in our permanent files. One call to us is all that is necessary. You can rest knowing that everything will be taken care of according to your wishes.
What are the eligibility requirements for burials in Arlington National Cemetery?
click here
to see eligibility requirements.
For more information on Veteran Funerals, please visit the
Veteran Funeral Web Site
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