text:
January 13, 2003
Jonathan G. Katz, Secretary
Re: File No. S7-49-02
Dear Mr. Katz:
Hansen Barnett & Maxwell is pleased to have this opportunity to comment upon the Commission's proposed rule amendments contained in its recent Release No. 33-$154, also 3446934, 35-27610, IC-25838, IA-2088, and FR-64 (the Release) entitled "Strengthening the Commission's Requirements Regarding Auditor Independence." We understand that our comment letter will be available for public inspection and copying.
The Commission's proposal is far-reaching and quite extensive, and the allowable time for comments is short, so we have limited our comments to the matters of greatest concern to us and presented them in descending order in that regard. For the subject areas that we have selected to comment upon, we have attempted to answer many, but not all, of the bulleted questions posed in the Release by the Commission but have organized our comments in what we believe to be a most logical, readable order rather than attempt to link them to or coordinate with the sequence of the questions. Our failure to address any particular question posed in the Release is not meant to be interpreted as either agreement or disagreement with the related proposal. Our comments are set forth in the attachment to this letter. The flowing is a summary of our positions on principal issues selected for comment:
Before proceeding with our detailed comments, we would like to tell readers of this letter something about our firm.
We are a local firm of approximately 40 people with six shareholders. Four of our shareholders are engaged in audit practice directly servicing SEC clients; SEC audit services (including quarterly reviews) constitute a provided services to public clients for over 30 years. We currently have over 30 public clients. We have been members of SECPS since its beginning and have always received unqualified peer review reports.
If you have any questions about the accompanying comments, please contact Robert K. Bowen, (801) 532-2200, ext. 111 or email@example.com.
Very truly yours,
Hansen, Barnett & Maxwell
Partner Rotation
We believe the effect of the proposed rule amendments on firms with less than ten audit partners is to require rotation of audit firms by smaller SEC registrants. If clients were to stay with the same firm, most smaller audit firms do not have sufficient depth in their SEC qualified audit partners to rotate an SEC client to another partner for a long-term period without curtailing all or most of the services the new partner can provide for his or her existing non-SEC clients and SEC clients. The proposed rule amendments would be disruptive of entire auditing firm's practices and clients. Accordingly, we strongly recommend modifying the proposed rule amendments to exempt firms with less than ten audit partners and in its place continue the present two-year requirement for the engagement partner.
We believe the proposed new rule amendments regarding partner rotation do not merely go beyond the statutory requirements of the Act, as admitted by the Commission in its current Release, but that they so far exceed the statutory requirements as to likely serve to undermine the achievement of their objective (as stated, "to increase investor confidence in the independence of auditors, in the audit process, and in the reliability of reported financial information," that is, to help assure quality audits) by tempting firms to test the limits of their partners' competency in specialized industries to enable them to comply and retain their SEC practices. Moreover, we believe the proposed rule amendments constitute, in their present form, an overwhelming disincentive for many highly competent smaller firms who are unwilling to test these limits to continue servicing or accept SEC clients because of their perceived inability to comply with the rotation rules. Thus, these proposed rule amendments are substantially and inappropriately biased in favor of the largest firms, who appear to have the depth to comply.
We believe it is noteworthy that the smaller firms who might likely be so dissuaded from engaging in this area of practice and, thus, inappropriately penalized, are substantially less likely to take the apparently profit-motivated auditing shortcuts that we have observed among the large firms in the recent accounting scandals that have produced the 2002 legislation. To adopt rule amendments that tend to exclude smaller firms from accepting SEC audit clients and enable only the largest firms to be able to, excludes small businesses and small firms from participating in our capital system.
We understand that the large majority of audit failures occur in the first two years of an audit engagement. We further believe that this observation supports the idea that knowledge of the financial statement issuer's business and industry, its inherent risks, motivators and operating practices is of paramount importance in conducting a quality audit. We believe that no amount of reading or training can substitute for experience with the client to deepen and enhance such knowledge. We believe, therefore, that the value of such experience far exceeds that of the limited benefit, indeed, if any, that one can expect to be realized from any additional so-called "periodic fresh look." To the contrary, we believe excessive partner rotations will substantially heighten the risk of audit failures resulting from lack of depth of such knowledge, even for large firms who appear to have adequate reserves of qualified personnel to assign to engagements.
Although the Release is entitled "Strengthening the Commission's Requirements Regarding Auditor Independence," we believe that partner rotation has virtually nothing to do with auditor independence. In fact, we believe the proposed rule amendments are entirely needless because we are unaware of any evidence that would suggest that auditors' independence, the appearance thereof or the quality of audit work would be even slightly enhanced by imposing the restrictive partner rotation requirements that are being proposed. We believe the "time-out" period (discussed in the next subsection, below) is the only thing about partner rotation missing from the Act that needs to be addressed by new rules to be adopted currently. We believe any further extension of the statutory requirements to individuals other than the engagement and concurring review partners to be hasty and premature and that such extension, if any, should be a matter of more thoughtful deliberation and due process not by the Commission but by the new Public Company Accounting Oversight
Board (PCAOB), which is empowered by the Act, subject to the oversight of the Commission, to set, among others, auditing and auditors' quality control standards.
The real problem, which is only partially addressed in the Commission's proposal, has nothing to do with partner rotation; it has to do with partner compensation (see Compensation, below). In large firms, partners generally compete for a bigger share of the pie and are evaluated and rewarded based primarily on how much
new business they obtain (and are penalized for old business they are unable to retain). In many firms, particularly the largest, few partners, if any, are rewarded significantly for exercising professional skepticism, for standing up to client pressure for what is right, for technical knowledge and proficiency, or for generally doing good audits. Until the partner reward system is turned back to what it should be, we are likely to continue to observe behavior that appears to lack independent judgement.
The "time-out" period
We believe the proposed five-year "time-out" period proposed is likewise excessive, unnecessary and unlikely to afford any discernable benefit. It is apparent from the language in the Release that the Commission would prefer permanent reassignment of partners, which it believes (and rightfully so in many cases) would be the likely result of the proposed five-year "time-out" period. This has never been, and we believe should never be, the objective of partner rotation. We believe the present two-year requirement to be quite adequate and that lengthening it would further sacrifice the valuable benefit of experience with the client in favor of a "fresh look" of questionable value. We believe the rationale expressed in the Release for lengthening the "time-out" period is inherently weak and unsupportable with facts.
We believe there is no reliable support for the belief that the currently SECPS-required two-year "timeout" period should be lengthened for any required rotations. Nevertheless, if longer periods are to be required, we believe such requirements should apply only to the primary engagement partner. We also believe that required "time-out" periods of any length should not be shortened in the event the partner did not serve his or her full five-year tour as a member of the engagement team.
As is inherent in our views of the inherent value of experience with the client, we do not believe rotation of several partners at one time should ever be required. In fact, while we are in favor of staggered rotations, we do not believe they should be required by law or regulation either but rather strongly encouraged. Audit committees, on the other hand, might be encouraged to require staggered rotations.
In practice, it is likely that a partner who has been "rotated off' an engagement will often be sought to consult informally on that engagement as a means of taking some advantage of his or her client knowledge, thus, affording an audit firm some limited protection from the risks of ignorance ordinarily associated with new engagements. Once again, with the objective of achieving higher quality audits, we believe the final rules should (a) encourage, rather than prohibit or discourage, such consultations with rotated partners during their "time-out" periods and (b) make it clear (which it now is not) that such a partner who consults periodically with assigned audit personnel will not be disqualified from being reassigned to the engagement following his or her time out.
Applicability issues
While we are strongly opposed to the proposed extensions of the statutory rotation requirements, primarily for reasons cited in the first subsection, above, we firmly believe that if such requirements are to be adopted, even if less restrictive than proposed, all firms with fewer than 25 audit partners should be automatically exempt and larger firms of up to 100 audit partners should be able to apply for exemption based on facts and circumstances presented in relation to a pre-determined set of criteria. If the final rules are to go beyond the statutory rotation requirements of the Act (other than to set a "time-out" period), we propose that firms that are exempt be subject only to the rotation requirements as set forth in the Act (limited only to the primary engagement partner and the concurring reviewer) with a two-year "time-out" period. Absent such exemption, we believe the smaller firms clearly should be given a reasonable, transitional, phase-in period (at least three, maybe five, years) to develop and implement a plan to comply, which for those involved in substantial SEC audit practice might likely entail seeking out, negotiating and absorbing practice mergers (which carry with them some serious quality control challenges) to obtain the necessary depth of human resources. Otherwise, we believe these rule amendments will have the effect of driving an intolerable number of qualified audit firms suddenly out of SEC practice in a crisis mode, causing disruption in the market as a result of excessive auditor changes and inappropriately (i.e., not in the public interests) reward the largest firms by reducing competition and fortifying their oligopoly in the SEC market. Moreover, it is possible that many of the smaller issuers serviced by the smaller audit firms will not meet the client acceptance criteria of the larger firms and be unable to replace their resigning auditors timely.
It is our belief that, subject to the mandatory policies maintained by audit firms for the resolution of disagreements among professionals, ordinarily, the engagement partner alone is (or should be) responsible for all significant audit decisions. To extend, as does the Act, the partner rotation requirements to the concurring review partner, is, in our opinion, entirely unnecessary and, therefore, not likely to achieve any meaningful object, but to extend such requirements to other partners who participate in the audit process, including a tax partner who reviews the income tax provision, is, without question, overkill. We believe the tax partner, for example, "serves, primarily, as a technical resource for members of the audit team" as the Commission's proposal describes "national office" functions, and, therefore, should not be subject to rotation. We likewise believe that partners assisting an engagement partner, in a vertically structured subordinate role, as in-substance senior managers, should not be subject to rotation unless and until he or she assumes the primary partner's role. Moreover, we believe that any further extension of the rotation requirements to senior managers (actual or in-substance) will only contribute further to the disadvantages of excessive rotation that we have mentioned, and will add no discernable benefit. For large engagements, on the other hand, where the decision-making responsibility for the audit work is divided horizontally among several engagement partners such as for different operating segments or components of the issuer, such engagement partners should be subject to rotation.
We are not aware of any situations in which a partner other than the audit engagement partner would be primarily responsible for quarterly reviews (unless this is a practice common among the largest firms), but we believe such would be an unwise practice at best (and perhaps something should be Released that would prohibit or at least discourage it). Assuming the audit partner is primarily responsible for the quarterly reviews, we do not believe any purpose would be served by requiring partner rotation on any other non-audit services that are both permissible under the law and related regulations and approved by the issuer's audit committee.
In its Release, the Commission asked whether the rotation rules should be extended to "audit clients" as defined in 2-01(f)(6) of Regulation S-X or the "significant subsidiaries" of issuers. We see no reason why the rule amendments, as finally adopted, should not apply equally to all audits of, or that impact significantly on, financial statements to be filed with the Commission.
Forensic audits
We find the very choice of the term "forensic" to be prejudicial, implying, as noted by the Commission in its current proposal, that there is already wrongdoing on the part of the auditor that requires investigation. More than anything else proposed to date, this notion is offensive to the overwhelming majority of honest auditors who conduct themselves under the firm belief that, despite the recent events that have led to this legislation, our profession has, indeed, earned over the last 100 years the right to assert that it is grounded in integrity and objectivity. The notion also prejudges a conclusion that the periodic "inspections" to be performed (most likely in lieu of peer reviews under the auspices of the SECPS by the PCAOB) will likely be inadequate.
Moreover, we believe that offering a choice of rotating partners or having a client engage forensic auditors is not a practical reality because it is a choice that will almost never be selected. We believe that any suggestion that an issuer needs to engage a forensic auditor only when and because the auditor of record is unable to comply with (to obviate the "need" for compliance with) the proposed partner rotation requirements will almost universally result in a change in auditor, most likely otherwise unwarranted, to one of the larger audit firms that can. We believe that the so-called "need" for partner rotation rules as far reaching as are being proposed has never been demonstrated and, therefore, need not be obviated. Accordingly, we do not believe such "forensic" audits should be required or available as an option under any rule at this time either as a substitute for or supplement to any partner rotation requirement to be adopted under the Act.
As an option we think will never be taken, we do not believe that a "forensic auditor" requirement would open opportunities for firms to offer such services. However, if the process were to be made mandatory in addition to rotation, we believe the Commission (or, preferably, the PCAOB) would necessarily have to adopt guidelines as to scope, frequency and, possibly, report language, and special independence rules, but we also believe such a program would be both costly and redundant and do not believe anyone would really benefit from it.
Tax Services
We believe that providing tax opinions, including tax opinions for tax shelters, to an audit client or an affiliate of an audit client, unless clearly made in an advocacy role, for example, for use in judicial or regulatory proceedings or in arbitration or other dispute resolution, should not impair, nor should it appear to reasonable investors to impair, an auditor's independence. Our belief is based on the belief that a tax opinion for use by an investor or similar use represents the independent, objective judgment of a competent tax professional based on an analysis conducted with due care of the facts and circumstances, and supporting evidence therefore (or stipulated assumptions), and the applicable tax law, regulations and rulings, etc., intended to add credibility to a client's assertion for reliance by a known class of third parties (to whom the author can reasonably expect to be liable). Therefore, we believe the role assumed by the author of such a tax opinion is significantly more closely related to the attest function than an advocacy function.
We also believe that a tax opinion by the audit firm prepared in connection with a dispute with the Internal Revenue Service (IRS) or other taxing authority, whether presented in writing or by oral testimony, as either a fact or expert witness, or in preliminary or settlement discussions with the IRS, its attorneys, or the client's attorneys (for example, to facilitate an assessment of the case or develop a strategy) should not impair auditor independence under certain conditions. Those conditions are when the . opinion represents, in substance, an audit firm's defense of advice given by the firm to an audit client in connection with the preparation of a tax return or other permitted tax planning or advisory service. (See also our discussion under Expert Services, below.) Opinions rendered in such circumstances should be clearly exempt from the provisions of any rule that would otherwise classify them as prohibited legal or expert services and, thus, cause a question about impairment of auditor independence.
Expert Services
We regret the conclusion made by Congress in the Act that expert services by auditors represent advocacy when, in fact, they are supposed to be, and usually are, in our experience, objective, unbiased expressions of professional opinions. However, the Commission appears able to limit this inappropriate conclusion, apparently based on the perceptions of uninformed and, therefore, unreasonable observers (an inherent weakness in the notion of "independence in both fact and appearance") to expert testimony.
In the Release, the Commission quotes Senator Sarbanes who stated, "A public company auditor, to be independent, should not act as an advocate of its audit client (as it would if it provided legal and expert services to an audit client in judicial or regulatory proceedings)." Then, it goes on to say that "[t]he proposed rule, therefore, states that an accountant's independence is impaired as to an audit client if the accountant provides expert opinions for an audit client in connection with legal, administrative, or regulatory proceedings or acts as an advocate for an audit client in such proceedings." (Emphasis added.) We believe the word "legal" (which does not appear in the Sarbanes quote) is too broad for this context and should be deleted because it may be read as encompassing (inappropriately, in our view) a tax opinion to be incorporated or referenced in any legal document or context such as a contract or offering statement.
In the proposed rule amendments, the Commission provides a clear exclusion for an independent auditor's testifying as a fact witness to its audit work or tax return preparation for a particular audit client. As stated in the Release, "[i]n those instances, the auditor is merely providing a factual account of what he or she observed and the judgments he or she made." However, as explained in the following two paragraphs, we believe a similar exclusion should be articulated for consultation and forensic services rendered for a client's attorney.
We believe the extension of the Congressional prohibition of expert services to include any and all instances of "consultation and other services to an audit client's legal counsel in connection with litigation, administrative or regulatory proceedings" to be both unnecessary and inappropriate because, without exculpatory language to the contrary, it would prevent auditors from explaining to a client's attorney, under protection of an attorney work product privilege, the basis for the firm's audit conclusions relative to accepting the client's accounting positions that may be subject to challenge in the dispute. We strongly disagree with the Commission's statement that "[a]n auditor who takes on such duties, either directly or by being engaged by the audit client's legal counsel, [invariably] takes on a role as an advocate for the client" because we don't believe such activity to be in-substance advocacy merely because the attorney's objective and ethical duty is "to `represent a client zealously and diligently within the bounds of the law' and to `take whatever lawful and ethical measures are required to vindicate a client's cause or endeavor."'
We believe the distinction made by the Commission in the following language to be lacking in substance and, therefore, inappropriate:
Although ... an auditor's independence would be impaired if it were engaged by the audit client's counsel to provide ... forensic accounting services in connection with a legal, administrative or regulatory proceeding, the auditor's independence would not be impaired if it were assisting the audit committee in fulfilling its responsibility to conduct its own investigation of a potential accounting impropriety, so long as the auditor did not take on the role of an advocate in such an investigation. For example, an audit committee may engage the auditor to render forensic services, and should the audit committee choose to engage counsel, the work product of the auditor may be provided to the audit committee's counsel without impairing the auditor's independence.
We believe the issue should be whether the auditor's forensic work or other service is "managed" or directed by the attorney so as to produce a desired result or prove a particular point, or whether, on the contrary, the auditor is engaged to render an unbiased professional opinion or other form of conclusion or findings and is free to be objective in conducting the assignment, as he or she would be expected to be if performed for an audit committee acting properly in the discharge of its oversight responsibilities. (Auditors should be cautioned to deal with such distinctions in their letters of engagement with attorneys to afford them protection against an independence challenge.) If this exception is not provided for, we believe the final rules will have the effect only of forcing litigants to commission the forensic work for their defense through their audit committees, rather than directly by their attorneys and thus, the possibility of protecting the work from discovery, and the auditor from testimony, will be lost. Cooperating with the client's attorney to protect the privilege does not, in our opinion, cause the auditor to become an advocate.
Internal Audit Outsourcing
For reasons presented in the following paragraphs, we believe the proposed rule language prohibiting "[a]ny internal audit services related to the internal accounting controls, financial systems, or financial statements, for an audit client." to be effectively misdirected at the wrong kind of internal audit services.
We support the notion that to be independent, CPAs should not be permitted to perform certain significant consulting services, for example, systems design and implementation, for their audit clients that are publicly held. We are aware that this has been debated seriously for over 40 years, and agree that this is now an idea with merit whose time has come. We do not, however, hold the same view with respect to certain types of internal audit services.
The broad issue
The apparent conflict of interests with respect to consulting services, or more precisely, the potential for impairment of objective judgment that results from "auditing one's own work," relates to internal auditing activity, in our judgment, only with regard to a variety commonly characterized as "operational auditing." Operational auditing ordinarily is motivated principally to find and recommend better, faster or more efficient or profitable ways to achieve management objectives, usually in areas other than financial reporting, for example, production, procurement or distribution, investment strategies or management, contract administration, or human resource management. For reasons set forth below, we believe a prohibition on independent auditors from performing internal audit services should be limited in applicability only to this type of activity.
On the other hand, a great deal of internal audit activity is financial in nature and includes the application of internal control tests and substantive tests intended to provide evidential matter that reduces the risk of undetected misstatements in financial statement assertions. Such tests are similar in nature, and in many cases, timing and extent, to the tests ordinarily performed by independent auditors to enable their expression of a professional opinion as to the fair presentation of financial statements. As provided for in Statement on Auditing Standards (SAS) No. 65, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements, it is common under certain conditions for independent auditors to reduce the scope of their work in reliance on work performed by qualified internal auditors. Therefore, if the independent auditors themselves were to perform the same or similar work in the internal audit function, it would have the additional benefit of reducing or eliminating the risks that would be present if performed by client employees and, therefore, could only be more reliable. This is clearly not "auditing one's own work" in the same sense as would be the case for the kind of consulting services described above. The situation is substantially the same as when there is no internal audit function upon which the independent auditor could rely to reduce the planned scope of tests of controls and/or substantive tests deemed necessary to support an opinion.
Under generally accepted auditing standards (GAAS), there is no notion of a maximum scope of an audit, and there are (and should be) no restraints placed thereon by the standards. To do so would, in our opinion, be contrary to the public interests. An auditor is now and always should be free to expand scope (for example, as is required based on risk considerations) above what another informed person might judge to be the minimum necessary to constitute GRAS. When the scope of internal audit work of this type (excluding, if you will, operational auditing) goes beyond the auditors' judgment as to the requirements of a GAAS audit of the client's financial statements principally to serve the interests of management, rather than the auditors and financial statement users (who will also benefit nonetheless), we believe the constraints contained in AICPA Ethics Interpretation 101-13 (effectively making management responsible for the determination of such scope, the interpretation and communication of results, and determination and implementation of any corrective action) are adequate to protect the independence of the auditor from impairment either in fact or appearance. Therefore, the gathering of additional evidence to support financial statement assertions beyond the theoretical need or minimum has no potential for impairing audit independence (when done in compliance with Interpretation 101-13), but rather serves only to make the audit conclusions more reliable. In our opinion, reliance on one's own work is not an issue in such circumstances because the work is of a nature the auditors might have decided to do themselves anyway in a GARS audit. Accordingly, we believe this kind of circumstance also does not place the independent auditors in a position of possibly compromising their professional judgment and objectivity.
We also believe that the revision to Rule 2-01(b) of the SEC's Reg. S-X that became effective about two years ago was arbitrary and ill-advised with particular regard to the limitation it placed on permissible internal audit services based on the size of the auditee entity. As stated above, we agree with the current proposal only in the sense that we believe that any restriction on internal audit services to be rendered by independent auditors should be based on the nature of the services and their resultant potential for influencing audit judgments, not the size of the entity.
Our specific concern
A specific example is when internal audit services relates to circumstances when internal audit procedures are mandated by regulators, as in the casino gaming industry, and outsourced to independent auditors. In Nevada (and in some other jurisdictions), casino gaming operators are subject to regulatory "Minimum Internal Control Standards" among which are requirements for the performance of minimal internal audit tests of the operating effectiveness of such controls. For the smaller casino operations subject to these requirements, the minimum tests of controls necessary to meet the applicable regulatory objectives are all the internal audit work deemed necessary to meet management's objectives as well, and no other internal audit work is performed. Since these minimum tests often do not warrant the full-time employment of even a single internal auditor, the regulations permit outsourcing of this work to the independent auditors, and the licensees often elect to do so. The internal control testing work that we commonly perform for our gaming industry audit clients primarily to meet regulatory requirements are also viewed frequently by management as suitable to meet its objectives and, in our judgment, likewise represents work we would most likely have had to perform anyway to conduct a GAAS audit in this industry. Accordingly, the work serves a dual purpose and therefore represents a substantial cost savings to smaller gaming industry clients because they need not pay for the work to be done twice or alternatively, pay its independent auditors the cost of additional procedures that would be required under SAS 65 to enable reliance on the work of any other internal auditors that might otherwise have been engaged.
We urge the Commission to consider the foregoing and to reach a conclusion that only internal auditing services that are either performed in violation of AICPA Ethics Interpretation 101-13 or operational in nature should be deemed to impair auditor independence and that regulatory auditing, such as described herein, whether characterized as internal auditing or not, should not be restricted in any way other than by Interpretation 101-13.
Appraisal or Valuation Services
We believe the proposed rule on valuation services, providing that independence is impaired by the performance of "[a]ny appraisal service, valuation service or any service involving a fairness opinion or contribution-in-kind report for an audit client, where it is reasonably likely that the results of these services will be subject to audit procedures during an audit of the audit client's financial statements" is quite clear and reasonable, particularly when viewed in the context of the following paragraph:
The proposed rule does not limit an accounting firm from utilizing its own valuation specialist to review the work done by the audit client itself or an independent, third-party specialist employed by the audit client, provided the audit client or the client's specialist (and not the specialist used by the accounting firm) provides the technical expertise that the client uses in determining the required amounts recorded in the client financial statements. In those instances, because a third party or the audit client is the source of the financial information subject to the review or audit, the accountant will not be reviewing or auditing his or her own work. Additionally, the quality of the audit may be improved where specialists are utilized in such situations.
We also believe that valuation or appraisal services made for income tax purposes ordinarily are reasonably likely to impact the client's financial statements in the tax provision and, therefore, if such is the case, are likely to impair auditor independence.
Audit Committee Communications
Critical Accounting Policies and Practices
In the Commission's releases, the term "critical accounting policies and practices" seems to be used interchangeably with the shorter version (the only one that is defined), "critical accounting policies." If the same understanding of both terms is intended, we would like a clear statement to that effect to rely upon; if not, the intended distinction should be articulated.
We believe that the Commission should clarify in its definitions) that policies adopted to comply with applicable accounting standards when their adoption or application neither requires "difficult, subjective or complex judgments" nor entails making choices from among available alternatives, even though they may materially impact reported operating results, are not encompassed within the meaning of the term(s).
(See the second paragraph in the next subsection, below, for our comments on the need for written communications.)
We believe that the audit committee's financial oversight responsibilities inherently require it to do its due diligence to enable a pre-issuance approval of the issuer's financial statements for public distribution. We likewise believe that although the extent of such due diligence may be largely based on the judgment of the committee members, at a minimum, all auditor communications mandated by law, regulation or professional standards should be made prior to such approval.
We believe that written communications should be required to eliminate any question or doubt as to what was communicated and when and to mitigate the risk of misunderstanding, we believe that there may be circumstances when it is impractical to properly draft written communications timely to meet meeting schedules and filing deadlines. Accordingly, we believe all audit committee communications mandated by law, regulation or professional standards, including critical accounting policies, should be in writing, and if it is not practical to make such written communications prior to the audit committee's approval for public distribution and filing with the SEC of any financial information, then they may be made orally and followed up in writing within five business days thereafter.
Subject to our comments about the definition of terms in the previous subsection, above, we do not believe any specific instructions regarding the nature of communications are necessary at this time.
As we suggested under Partner Rotation, above, we believe the Commission's proposal on partner compensation does not go far enough because it does not affirm that to be independent, a functional audit partner's performance evaluation and compensation must be based primarily on exercising professional skepticism, standing up to client pressure for what is right, for technical knowledge and proficiency, and generally for doing quality audits, rather than obtaining new business (of any kind, not just nonaudit services) or retaining old business. We believe such a rule could best and should be enforced by requiring that the PCAOB periodic inspection process be developed to include procedures for evaluation of the partner reward system to obtain reasonable assurance of compliance with these principles.


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The Caribbean Sea
This sea covers an area of approximately 2,754,000 km2 (1,063,000 square miles). The deepest site in this sea is the Cayman Trench between Cuba and Jamaica at 7500 m below the surface, although average depth is 2200 m (Spalding et al. 2001).
The complete area of the Caribbean Sea, including its numerous islands, is known as the Wider Caribbean.
The Wider Caribbean Region includes 35 states and territories that border two interconnected watersheds: the Gulf of Mexico and the Caribbean Sea. It includes continental countries, insular nations and dependent territories. On the eastern side of the region's perimeter is the Insular Caribbean: islands of the Greater and Lesser Antilles and the chain of islands in the Bahamas to the north.
The states of the United States around the Gulf of Mexico, the littoral zone of Mexico, Central America the northern states of South America complete the terrestrial perimeter that delimits the two main watersheds of the region. In other words, the Wider Caribbean includes the Gulf of Mexico, the Caribbean Sea and adjacent zones of the Atlantic Ocean south of the 30° northern latitude and within the 200 nautical miles of the Atlantic coasts of the states.
The boundary nations of the Caribbean Sea are Antigua and Barbuda, Bahamas, Barbados, Belize, Colombia, Costa Rica, Cuba, Dominica, Dominican Republic, United States, Grenada, Guatemala, Guyana, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Panama, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Suriname, Trinidad and Tobago, Venezuela and the overseas territories of France, the Netherlands and the United Kingdom.
Because of its physical-chemical conditions, the Caribbean Sea has large areas of coral reef and seagrass pasture; 14% of the world's coral reefs are present in this zone (Spalding et al. 2001).
In the tropical waters of the Caribbean Sea the average temperature is 27°C and it varies no more than 3°C. Salinity is highest from January to May and lowest from June to December. Toward fall in the northern hemisphere, salinity drops in the southeastern end of the Caribbean Sea, due to discharges from the Orinoco and Amazon River watersheds.
There is a principal marine current that passes through the Lesser Antilles past southern Puerto Rico and the Dominican Republic toward the strait between the Yucatan Peninsula and Cuba to enter the Gulf of Mexico. Other important currents are the gyre between Nicaragua and Colombia, the current in the Gulf of Mexico and the current that exits the Gulf passing through the Straights of Florida.
Sources: Spalding, M., C. Ravilious & E. Green. 2001. World Atlas of Coral Reefs. University of California Press, Berkeley, USA. 424 p.

subset: commoncrawl


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''Maximalism'' for 2011
I recall a fascinating thread that was posted on this forum last year, which discussed how one retired surgeon had decided to reject modernism in home design and to create a kind of neo-Baroque environment in his home.
It was encouraging to see, but its impact was limited by its singularity.
Well, a new article at a home-decorating web site proclaims the arrival of a whole new trend in design that is of a similar nature, called "Maximalism":
Says the piece:
I very much appreciate the association of this "Maximalist" style with another mode that Maureen and Tamika have discussed on this forum: Neo-Victorianism, or New Victorianism (also called "steampunk," although I prefer the Victorianism terms). And goodness, doesn't a movement that "rallies against minimalism" and wants "more, more, and more" fit in perfectly with the opulent aesthetic of plus-size beauty? The "historical bent" is also appealing.
I don't care for all of the examples that the article provides, but I do like this illustration, exemplifying the maximalist style:
The related, linked article about New Victorianism features the House Beautiful editor interviewing a number of designers, who identify Neo-Victorian and New Ruralism as two of the trends that will be dominant in 2011. When I heard the latter, I had to wonder if these don't correspond to Classic Lolita and Country Lolita, two of the historically inspired fashion styles that have been discussed on the forum in the past.
At any rate, I'd like to think that the rise of these historicist and unmistakably anti-modern styles, and in particular the "maximalist" aesthetic behind them, represents a burgeoning rejection of minimalism and the "aesthetics of guilt" that have been held over since the 20th century, and finally herald the dawning of an Aesthetic Restoration that will usher in timeless, Old World aesthetics. Certainly such a change would have to mean a renewed appreciation for the fuller female figure, with "maximalist" models taking the place of "minimalist" models (i.e., plus-size goddesses replacing straight-size androgynes).
Re: ''Maximalism'' for 2011
Thank you for such a wonderful post and interesting articles, Emily. More and more people are beginning to turn from the boring, ugly modernist styles and look to the past for beauty in design. Not only are old homes being renovated to restore their former glory, but new homes are also being built as testaments to the grandeur of the past.
The steampunk trend in design is an encouraging one. Often, a problem with designing new homes in old ways is that there are so many modern pieces of technology that have only been designed in ultra-modern ways so far. Steampunk takes these technological items and re-imagines them as they would have looked like in the Victorian era. Pieces such as this Victorian-era laptop conjure a world where even the most mundane or hi-tech of items are built in a beautiful, antique manner.
Pair that with the increasing trend towards New Victorianism in design and we're well on the path to aesthetic restoration.
Re: ''Maximalism'' for 2011
Nothing could be a more propitious sign for our cause than the advent of a new movement (one doesn't wish to limit it by dubbing it a mere trend) called "Maximalism." The name perfectly expresses the aesthetic that it identifies, encapsulating it in a single word. The term also signals the antipode of this movement, minimialism--that self-abnegating aesthetic which has blighted Western culture for the better part of a century, restraining it and binding it, keeping it in check, preventing it from flowering into the fullness of its potential.
The apocalypse of 1945 shattered the cultural confidence of the Old World and left it vulnerable to hostile ideologies that libelled it with war guilt, saddling it with shame. This politics of guilt was coupled with what we have termed the aesthetics of guilt--a suppression of the traditional Faustian character of the West, the "striving after the infinite" which had impelled European culture to produce ever-more-beautiful paintings, ever-more-eloquent poetry, ever-more-imposing monuments, ever-grander cathedrals, ever nobler statues.
Indeed, it is odd to be speaking of Maximalism as a new trend at all, when one could rightly use the term "maximal" to characterize the dominant aesthetic of Western art throughout its history, right from its pre-Classical, Mycenæan origins. (What is the Iliad, after all, if not a maximal poem about an epic conflict, with larger-than-life heroes?) Maximalism, one could say, is the default aesthetic of the West, just as war was the default condition of the Classical city-states, interspersed by unnatural interludes of peace.
Maximalism reigned from the dawn of European culture right up until the Treaty of Versailles. However, the twin tragedies of the world wars (the Civil Wars of the West) produced an aesthetic coup d'état that displaced the Faustian tradition and ushered in the tyranny of minimalism, an alien dictatorship which has clung to power right up to the present day.
Upon the ascendancy of minimalism, instead of glorious Neo-Gothic buildings teeming with ornamental decorations, architects produced steel-and-glass boxes, as plain as they were ugly. Instead of gorgeous paintings of the luscious glory of the natural world, artists created abstract canvasses of lines or squares or random, misshapen forms. Beauty was banished, magnificence was cast out, and "guilt" and "shame" were writ large in every cultural product of the postwar period.
And as we know all too well, the collapse of the aesthetic of Maximalism was coupled with (and emblematized by) the suppression of the full-figured feminine beauty ideal. The introduction of minimalism in visual art heralded the "flappers" who brought in the first androgynous aesthetic for women, shortly after the conclusion of World War One, which toppled so many aristocratic Old World dynasties.
The latter point is especially significant, because the exact parallel of the fortunes of Maximalism with the fortunes of the aristocratic tradition of the West is not coincidental. A society built on notions of aristocracy and nobility and hierarchy will ever reach upward, will ever yearn for greatness. Its art will ever be an expression of that striving for more, for bigger, for better. By contrast, minimalism is the aesthetic of levelling, of puling democratic humility, of mass mediocrity, of cutting down to size anyone who dares to excel.
That is, after all, what the modern, androgynous aesthetic enacts on plus-size goddesses. It takes a gorgeous, full-figured woman and curbs her beauty by starving her, minimizing her femininity by decreasing her curves, dimming the light of her loveliness, literally diminishing her into a lesser state.
But it may well be that now, finally, after successive generations of levelling and mediocrity, society has at last grown exhausted with such mind-numbing, deadening minimalism. It once again yearns for more. The stranglehold of guilt that the cultural-Marxist ideologues clamped onto Western man since the war is no longer as tight as it once was. We may at last be rediscovering our Sehnsucht, our longing for more. The Faustian blood still flows in our veins, and Barbarossa is awakening from his slumber.
What a voluptuous goddess relishes "more, more, more," as the initial article expresses it--more food, more dessert, more indulgence--she is realizing her aristocratic inclinations. She is rejecting the "mind-forged manacles" of minimalism, the levelling restrictions of guilt, and is allowing her beauty to blossom to its fullest potential.
Just as we now yearn for Maximalism in the design of our domiciles, so do we long for a reemergence of Maximalism in female beauty. After long settling for half-starved, minimal expressions of attractivness, Western culture hungers once again for richer fare, for a well-fed, wide-open flowering of femininity, teeming with soft fullness, resplendent in her lavish opulence--in short, everything that Shannon Marie embodies in this, the most famous image of her career, when she was at the very peak of her lusciousness, when she was maximally gorgeous.
May 2011 at last see the triumph of Maximalism over minimalism, of beauty over guilt, and usher in the rebirth of the Faustian spirit that is innate to the Western soul.
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Best of Innovation Awards Honoree: Dell Ocean Plastics Packaging
Wave of change. We are on track to re-use 16,000 pounds of plastic waste recovered from waterways in our new Dell Ocean Plastics Packaging this year.
Wave of change. We are on track to re-use 16,000 pounds of plastic waste recovered from waterways in our new Dell Ocean Plastics Packaging this year.
Stunning inside and out. Meet Dell's smallest 13-inch laptop, improved in every way. Dell Cinema, InfinityEdge. 8th Gen Quad Core processors and revolutionary construction ensure that captivating meets capable.
All others will be graded on a curve. The game-changing 1900R curved display with lifelike clarity and color transports you to the center of the action.
Presentations become premieres. This groundbreaking technology seamlessly projects a 4K, 100-inch display when placed just 4 inches from the wall, putting your bright ideas in the spotlight.
Introducing Dell Cinema. Entertainment the way it was intended.
CinemaColor: Visuals appear every bit as vibrant as the world around you. Advanced hardware and software work together to power content with a superior dynamic range—delivering the deepest blacks, the most dazzling brights and more vivid detail across the entire color spectrum.
CinemaSound: Waves MaxxAudio® Pro boosts volume and clarifies every tone, so you experience studio-quality sound.
CinemaStream: Channel maximum bandwidth to your videos or music for a seamless, stutter-free experience.
A feat of engineering, the XPS 15 2-in-1 embodies innovation on every level. It is a truly high performance 15-inch 2-in-1 with a stunning InfinityEdge 4K UHD display in an impossibly slim 16mm form. New 8th Gen Intel® Core™ processor with Radeon* RX Vega M graphics and 4GB of dedicated High Bandwidth Memory for graphics, Intel's first processor ever packaged with discrete graphics for the next level of processing and discrete graphics, make it possible. This 2-in-1 enables the high performance needed for rich content creation, 4K video editing and smooth gameplay at high-resolution settings. The optional Dell Premium Active Pen attaches magnetically, so you can sketch the second inspiration strikes.
The Dell S2419HM and S2719DM are Dell's brightest ultrathin monitors in their class. Corning Iris™ Glass enables their whisper-thin form factor, boosts brightness (400-600 nits) and delivers brilliant definition. Whether you choose the 23.8-inch monitor with FHD resolution or the 27-inch with QHD resolution, you'll get the most vivid visuals, virtually borderless InfinityEdge display, slim stand base and Dell's thinnest profile at only 5.5mm.
Dell's smallest mobile Thunderbolt™ 3 storage devices* let you quickly and easily transfer and back up large files and datasets. With a compact design and bus-powered operation for true mobility, the Dell Portable Thunderbolt™ 3 SSDs transfer data at speeds up to 2650 MB/second using Thunderbolt™ 3 technology. Available in 500GB and 1TB external SSD capacities.
Dell Mobile Connect wirelessly integrates your smartphone with your PC, allowing you to make phone calls, send SMS, get notifications and interact with all of your favorite mobile apps right from your PC screen.1
Alienware Command Center. Beautifully customize and control your gaming environment from one central tool. Create custom system profiles, design system lighting effects and manage your game library.
Inspiron Gaming Desktop | 5680. Our new Inspiron Gaming Desktop features the latest 8th Gen Intel® multicore processor plus a host of options to level-up your system, including dual-graphics and Ready-for-VR configurations. Boot up and get gaming faster with advanced memory, while optimal airflow and cooling technologies give you uninterrupted gaming performance. The clear window side panel option showcases internal components bathed in Polar Blue LED illumination.
1Access to mobile apps available for Android phones only.
Thunderbolt and the Thunderbolt logo are trademarks of Intel Corporation in the U.S. and/or other countries.
CES® is a registered trademark of Consumer Technology Association (CTA)™.
The CES Innovation Awards are based upon descriptive materials submitted to the judges. CTA did not verify the accuracy of any submission or of any claims made and did not test the item to which the award was given.


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Wooden epoxy laminated classic goulette.With very spacious 6 double guest cabins.All cabins are en-suite WC & showers.Very elegant boat.Owner is keen to sell.
Contact us for more information.
The Company offers the details of this vessel in good faith but cannot guarantee or warrant the accuracy of this information nor warrant the condition of the vessel. A buyer should instruct his agents, or his surveyors, to investigate such details as the buyer desires validated. This vessel is offered subject to prior sale, price change, or withdrawal without notice.
Akdeniz Cad. No : 4/1
48400 Bodrum


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Sam's Life;
The Messenger Inquirer
Owensboro, KY
Posted: Sunday, June 16, 2013 12:00 am
Sam Rigling
SHREVEPORT, La. — Sam Rigling, 92, passed away Wednesday, June 12, 2013, in Shreveport. He was born May 27, 1921, in Jones Creek, Md. Sam was preceded in death by his wife of 48 years, Katherine Means Rigling. Sam was a World War II veteran having served as a bomber pilot in Italy and North Africa. He graduated from the University of Maryland in 1950. After a long career in advertising, Sam retired as advertising manager from SWEPCO in 1983.
He was a self-taught artist, well known in the Shreveport area, with paintings in galleries in Santa Fe, N.M., North Carolina and New Orleans. Sam also was an avid fisherman and enjoyed the outdoors. Sam was a loving husband, father and grandfather.
Left to cherish his memory are his son, Brad Rigling of Owensboro; daughters Ann Rigling of Benson, Ariz., and Nancy Hyde of San Marcos, Texas; and six grandchildren. Sam also is survived by his longtime loving companion, Edith Sloane, and her daughter, Debra Phillips, of Marshall, Texas.
A memorial service celebrating the life of Mr. Sam Rigling will be at 6 p.m. Monday at Rose-Neath Marshall Street Chapel.
We smile for you as God has many paintings left for you to do. So go in peace, love and truth and know that you will always be missed.
Sam had a One-of-a-kind ART too. . .
**http://brookstonbeerbulletin.com/beer-in-art-114-sam-riglings-crying-in-his-beer/ **
Beer In Art #114: Sam Rigling's Crying In His Beer;
There's not much information about Rigling, or the painting.
The Fine Frame Gallery has the following:
Sam's ART; http://www.fineframegallery.com/Artists/Rigling/rigling.html
Many of Rigling's paintings exhibit an undercurrent of humor depicting small fragments of the "human comedy." Scenes in his paintings often depict bar scenes, conversation or parties. He has participated in many one-man and group shows, winning many honors and fans. Galleries throughout North America have represented Sam. Fine Frame Gallery has been selling his work for over 15 years and is pleased to represent such a fine artist. His paintings are in collections in Canada, the U.S., Japan, and Europe.


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Eastern Conference Finals vs. Providence Game 2
On November 5, 1938, in the Hersheypark Arena, the Hershey Bears recorded their first franchise win, defeating the Providence Reds. On Sunday night at Giant Center, the Bears registered their first playoff victory over the Providence Bruins by the same score, 2-1, tying the series at one.
In the first period, the teams combined for only 11 shots on goal, which was one less than Providence's first period total from game one, with Hershey's first shot coming from Keith Aucoin on the power play at 16:08.
The stanza also featured one significant shot of a different nature: Graham Mink's body shot, which was originally intended to level Providence's Zach Hamill, instead felled Hershey captain, Bryan Helmer, who absorbed the brunt of the blow. The grizzled Helmer, a veteran of 10 AHL playoff seasons, although momentarily downed by the hit, did not miss his next shift.
"We were fighting along the boards, and I really don't know what happened. I had my head down. I thought he (Hamill) hit me. That's just the way Graham is; he plays hard, and stuff like that happens," chuckled Helmer, with Mink chiming in a joking apology in the background.
Unlike game one, game two's first period played out more like a typical opening period of a playoff series.
"Nobody was tearing it up in the first period there. Everybody was kind of sitting back and not a lot of energy out of either team, and just kind of playing it safe," said Bears' head coach, Bob Woods. "I think everybody's scared to make a make a mistake because we knew that first goal was going to be big, especially with the way both goaltenders were playing."
Hershey turned up the heat in the second period, firing 21 shots at Bruins' goaltender, Tuukka Rask, but failed to rattle Rask's cage.
Michal Neuvirth, Hershey's number one netminder, as not to be outdone by his counterpart, made late saves in each of the first two periods to keep Providence off the scoreboard, denying Brad Marchand on a 2-on-1 in the first period and putting the brakes on Jeff Penner's shorthanded bid in the second period.
An unlikely candidate finally broke the deadlock at 3:21 of the third period. Bears' forward Andrew Joudrey skillfully redirected Tyler Sloan's point blast behind Rask to give him team a 1-0 lead.
"It was Oskar getting down on the forecheck quick, and getting the puck through their defenseman," said Joudrey, of his first career playoff goal. "I saw that and kind of backed off and became the high slot guy. They collapsed and Oskar found Sloan and it worked out."
Just 2:40 seconds after Joudrey's goal, Alexandre Giroux banked a power play shot off of former Bear, defenseman, Johnny Boychuk, to give the Bears a 2-0 lead.
"It was definitely a pass and not a shot. I think it hit his (Boychuk's) skates, or the goalie's pads, and it went five-hole," said Giroux, who is now tied for the league lead in playoff power play goals with five.
Brad Marchand's power play goal, with Rask on the bench for an extra attacker with just over 30 seconds left to play, broke Neuvirth's bid for his 4th playoff shutout.
Neuvirth, who has played every minute of Hershey's 13 playoff games, said he's still raring to go, despite his heavy workload.
"Everybody's tired. It's a long season, but I'm feeling good, and we're going to get a day off tomorrow," said Neuvirth.
After evening the series with Sunday's victory, things are looking up for the Bears as they take to the road for the next three games.
"If you go down 2-0 and go back to their barn for three, it would be really tough," said Helmer. "We got the win tonight, and we're looking forward to going there."
Tags: Andrew Joudrey, Bryan Helmer, Graham Mink, Providence Bruins, Tuukka Rask


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For ten years, Sport Clips has been a proud supporter of the Veterans of Foreign Wars and since 2013, we have supported the VFW's "Sport Clips Help A Hero Scholarship" program, which provides scholarships for service members and veterans for use at post-secondary schools and trade schools.
During our 2016 campaign period, we met our $1 million goal for VFW through generous donations from our Clients and product partners. To date, we have awarded more than 700 scholarships and provided more than $3 million in scholarships. Since the inception of our Help A Hero program in 2007, when we originally began providing, our donation totals have steadily increased and we look forward to breaking records again in 2017. If you're interested in making a donation to the Help A Hero program, click here to donate online.
From state universities to private institutions to trade schools to technical education, hundreds of veterans and service members have used the $5,000 per semester scholarship to work toward finishing their education and taking the next steps in their post-military careers. While our scholarship recipients' career aspirations vary, these men and women share a common desire to make a difference as civilians, and succeed for themselves, their families and their country.
To learn more about the VFW's "Sport Clips Help A Hero Scholarship" program, including details on eligibility, click here.


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HOUSTON – A paramedic arrested for possessing bomb-making materials after he responded to the massive fertilizer plant fire in West, Texas, has denied any connection between the fire and the charges he faces.
Bryce Reed, 31, released a statement through his attorney Saturday saying he "vigorously denies" charges filed against him Friday. He is accused of passing bomb-making materials to a resident in nearby Abbott, Texas, where they were discovered by the West bomb squad on Tuesday, according to a criminal complaint filed by the Bureau of Alcohol, Tobacco, Firearms and Explosives officials who arrested him.
The complaint detailed the materials found, including a 3.5-inch length of galvanized metal pipe with two galvanized end caps attached, one of which had a 1/8-inch hole drilled in it. There were also canisters containing hobby fuse, a lighter, a digital scale, a plastic spoon and six coils of metal ribbon.
There were also several pounds of chemical powders in individual bags, including potassium nitrate, potassium perchlorate, aluminum powder, red iron oxide, ammonium perchlorate, sulfur powder, air float charcoal and Eckart 10890 German dark aluminum. An ATF chemist and explosives expert confirmed the material could be used to make a bomb.
According to the complaint, Reed "admitted to possessing the components of the pipe bomb." But his attorney told the Los Angeles Times they were still investigating the information detailed in the complaint and that Reed "disputes the allegations."
Reed did not enter a plea when he appeared in Waco federal court on Friday via video conference, and said Saturday he planned to plead not guilty.
"At this point in time, we have not been able to obtain specific information about the extent of the allegations, but Mr. Reed anxiously awaits his day in court and his opportunity to address these allegations," said the statement released by Reed's Waco-based attorney, Jonathan Sibley.
The Texas Fire Marshal's office is still investigating what caused the April 17 fire and explosion, which killed 14 and injured more than 160 in the town of 2,800, about 76 miles south of Dallas.
On Friday, McLennan County Sheriff's officials and the Texas Department of Public Safety announced that they had opened a criminal investigation into the explosion.
In his Saturday statement, Reed denied causing the explosion.
"Mr. Reed had no involvement whatsoever in the explosion at the West, Texas, fertilizer plant. Mr. Reed was one of the first responders and lost friends, family, and neighbors in that disaster. Mr. Reed is heartbroken for the friends he lost and remains resolute in his desire to assist in the rebuilding of his community," the statement said.
Local & State
After acquittal, Camden boat captain hopes to chart a new course
Local & State
Portland officials eye 14 'reasonable' sites for potential new shelters
Ruling in federal court loosens rules for public adjusters in Maine
Maine Voices
Maine Voices: Innovation is so 2018 – let's talk commercialization
Letter to the editor: Gestures of Kansas City football fans offensive to Native Americans


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Boarding School
Corner of Lake Ave. & Beech Street
Manchester, NH
The Sisters soon found the house too small to accommodate all who came to them so Father CHEVALIER erected a larger building the following year. Between December 1892 to July 1895, the Sisters cared for 291 orphans. In those early years, though, not all the children were orphans as we think of them today. Some were placed at the school because their parents could no longer care for them or perhaps the mother had died, etc.
Classes and religious instruction were in both English & French as many of the parishioners were immigrants from Québec.
The Sisters also visited the poor and the sick in their homes and cared for some elderly boarders.
The school was going strong in 1941 when it celebrated its 50th anniversary. It closed on September 23, 1958. I was not able to discover why it was closed, but most of the Sisters' boarding schools and orphanages had closed by that time because of changing social needs.
Should anyone wish to obtain school records of relatives having attended St. Vincent de Paul Boarding School in Manchester, NH,they are most probably in the archives of the Community in Montréal, QC
General Administration
12055, rue Grenet
Montréal, QC


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2010-09-08 / Events & Calendar
West Islip County Fair Sept. 26
The West Islip Country Fair will be held Sun., Sept. 26, 11 a.m. to 5 p.m., Higbie Lane and Montauk Highway, behind the West Islip Library. There will be 350 exhibitors, music, food, clowns, petting zoo, castle bounce and magician. The event is co-sponsored by the Town of Islip. Admission is free. Therain date is Sun., Oct. 3.
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Featured News - Current News - Archived News - News Categories
Courtesy of www.TripsWithPets.com.
With the weather heating up, it's time to start checking out some dog-friendly beaches with your four-legged friend! For most dogs, getting to run around in the sand, dip into the waves, and fetch balls out of the water is the best day ever! Here are some tips to ensure that you and your dog have a fun and safe beach experience.
First things first, check with your local beaches before you pack up the dog, since not all beaches allow them. Depending on the time of year, some beaches allow dogs during the off-season, but summer is a different story. Call ahead or visit the beach's website for information.
It's also important if you can bring your dog, to find out whether or not they need to be on a leash or if they can roam free. Bring a long leash no matter what, but know ahead of time if there will be an area where a leash isn't necessary. If they don't need to have a leash, only let them be without it if you know for an absolute fact that they will respond to your voice commands. Other dogs, people, certain scents, birds, etc, may catch their attention and cause them to tune you out, which could be a recipe for disaster (no one wants a dog fight). Some people on the beach (as well as easily frightened children) will be less dog-friendly than others, so be mindful of who your dog might be approaching to avoid any sort of snafu.
Additionally, never, EVER leave your dog unattended. Even the most well-trained dog can get distracted; pay extra special attention to your surroundings and any potential situations that may cause your dog to wander or run off. Follow ALL of the rules set by the beach. You don't want to be the reason that dogs aren't allowed at that particular beach anymore.
Pro Swimmer or Doggie Swim Vest?
If you want to bring your dog to the beach, you probably have a good idea that your furry friend loves to swim. If this is the first time your dog will be swimming, you may want to read up on his breed just to be sure. For example, sharpei's tend to be afraid of water. Obviously there are exceptions to the rule, but finding out if swimming is characteristic of the breed will be a good indicator of how enthusiastic (or timid) they might be.
When you bring the pup to the water, if he isn't diving right in, take it slow. Don't force your dog to go in. He may feel more comfortable if you head in first and call him. If you're nervous or unsure, purchasing a dog life vest to bring with you would be a safe bet.
Be wary of temperature extremes; depending on where you are in the country, summer at the beach can bring about two extremes: heat from the sun and a cold, cold ocean. Pay attention to how your dog is acting and responding while he's with you throughout the day, since there could be the potential of either heat stroke or hypothermia (if he's been swimming his little heart out). Some signs of heat stroke in a dog include:
If you think that your dog has heat stroke while you're at the beach, take the following actions immediately:
Some signs of hypothermia in a dog include:
If you think that your dog has hypothermia while you're at the beach, take the following actions immediately:
As much as we wish, our dogs can't tell us when they're in pain and not feeling good. The above lists are certainly not all-inclusive, so if you notice anything out of the ordinary with your dog's behavior, get him out of the elements immediately.
A few ways to prevent heat stroke is to bring lots of fresh, cool water that they can drink. A spray bottle with cool water that you can spray him down with will also help in temperature regulation. A bonus of having fresh water with you is that you can also clean the sand and salt water from his paws, which can cause irritation and dry out those sensitive pads. Also, since you can't guarantee that you will have access to a shady area, bring an umbrella that he can hang out under.
To make sure that hypothermia doesn't strike, bring lots of towels that you can snuggle him in and remove the excess cold salt water. Not only can this warm him up quicker, it also helps in removing the sand and salt water from his fur so he won't be in danger of shaking off on someone else.
The Dos and Don'ts of the Beach
There are hundreds of beaches in the US and Canada that allows dogs, but compared to the number of beaches there are, this is a small percentage. Many beaches allowed dogs at one time, but due to careless owners, they had to put a stop to canine patrons. Follow these rules (in addition to the beach's rules), and you'll make sure that you can bring Fido back as many times as he likes.
Dog Beach Don'ts:
Dog Beach Dos:
We can help you find dog-friendly beaches. Whether you're going on a trip or a stay-cation, finding a beach where you can bring your dog this summer will be a great bonding experience for your dog and your family. Get out there and soak up that fresh sea air - your pooch will be forever grateful for all the fun!
About TripsWithPets.com
TripsWithPets.com is an online resource for pet travel. It was named best pet travel site by Consumer Reports. TripsWithPets.com offers resources to ensure pets are welcome, happy, and safe when traveling. The website features a directory of pet friendly hotels and accommodations across the U.S. and Canada, including airline & car rental pet policies, pet-friendly restaurants and beaches, search by route options, pet travel tips, pet travel supplies and other pet travel resources. Kim Salerno is the president and founder of TripsWithPets.com; she founded the pet travel site in 2003 a mission to ensure that pets are welcome, happy, and safe in their travels. Salerno is an expert in the field of pet travel, and her popular web site features pet friendly hotels & accommodations across the US and Canada, along with other helpful pet travel resources.


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Sept. 2, 2007
ANNAPOLIS, Md. - An astonishing seven Engineers tallied multiple goals in a huge 23-5 victory over Penn State-Behrend on Sunday morning, as MIT concluded play at the season-opening Navy Labor Day Open with a record of 1-1 against intercollegiate opponents. Junior Mike Smith-Bronstein led the charge for the Cardinal and Gray, scoring five times, while freshmen Alex Mattfolk and John Preis pitched in with three goals apiece.
The Engineers came out of the gates with a clear hunger for goals against the Lions (0-4), and that desire was satisfied with five strikes in the opening quarter. From there, MIT never looked back, pounding the Behrend net with a barrage of immensely accurate shots. Junior Palmer Rosemond, sophomore Mark Artz and freshmen Grant Tomassi and Spencer Williams rounded out Tech's contingent of multi-goal scorers, finishing with a pair each. For Tomassi and Williams, the tallies were the first of their intercollegiate careers.
Sophomores Rob Kalwarowsky and Devin Lewis also scored for Tech, while rookies Gavin Darcy - bagging the first of his career - and Brian Gardiner completed the scoring. The 23-goal output was the highest since MIT put 25 past Connecticut College in a 25-10 victory in 2000, and the total was just five off the program record of 28, achieved in a 28-18 win over Kalamazoo College in 1996.
Sophomore Nick Souza started the game in net, allowing just one goal while making four saves and two steals. Fellow sophomore Hiroshi Mendoza stopped three shots and allowed four goals after taking over goalkeeping duties.
The 23-5 triumph was the first of Adam Foley's intercollegiate head coaching career.
The Engineers also competed in an afternoon fixture against No. 13 ranked Pacific University's B Team, though the game was shortened to merely two quarters after the previous game between Navy and St. Francis College went to overtime, creating a scheduling conflict with Pacific's travel plans. MIT led, 11-7, at the conclusion of the first half.
Preis continued his bright start to his intercollegiate career by notching three more goals, while Smith-Bronstein and Lewis contributed with two goals apiece. Sophomores Artz and Kalwarowksy and freshmen Darcy and Gardiner all netted once each to round out the scoring.
MIT will return to action on Friday, Sept. 7, when it will host defending Division III National Champion University of California-Santa Cruz at 7:30 p.m., in the opening contest of the MIT Invitational, which will run until Sunday, Sept. 9.


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Mr. Bertram and Mrs. Corella Bonner established the Bonner Foundation with the hope and, indeed the expectation, that the impact of their support would be far reaching in the areas of hunger and education.
Drawing on their own personal experiences, as well as the knowledge of friends and visionaries in the philanthropic and educational communities, the Bonners created the Crisis Ministry and Bonner Scholar Programs. These programs promised that their expectations would be met.
The Crisis Ministry Program does more than give grants to food banks--it distributes the money through congregations of all faiths and asks that they become involved in feeding the hungry. Similarly, the Bonner Scholars Program does more than provide scholarships it gives students the impetus to become involved in changing their communities.
Both Bertram and Corella Bonner's personal journeys, played a significant role in the development and direction of the Foundation.
Bertram Bonner, describes his wife, was born "without a dime" in 1899 in Brooklyn, New York. At the early age of 22, after putting himself through college at night, Mr. Bonner was named Head Treasurer for Heda Green Banks. He had been working with Ms. Green since the beginning of his teenage years and had learned much from the eccentric and well-know woman.
As Head Treasurer he made many loans to New York builders, which inspired him to become involved in the real estate business. He was successful from the beginning but in the stock market crash of '29, like so many others, he lost everything. But, unlike others, with hard-work and a tremendous acumen for business, Mr. Bonner quickly made back his fortune. His career spanned six decades and can be credited with the building of more than 30,000 homes and apartments.
Corella Bonner, like her husband, was born into poverty. But she began her journey in the rural south - more specifically the town of Eagen, TN. As a fourteen-year-old, after living in coal-mining towns in West Virginia, Tennessee and Kentucky, Corella Allen, along with her mother, sought opportunity in the northern city of Detroit. Arriving penniless, the young Allen soon found work as a cashier at a cafeteria, attended Wayne State University at night and made sure that her younger siblings went to school.
She worked her way up from cashier to manager and was eventually transferred to the Statler chain's New York hotel. It was there she met Bertram Bonner. They were married, four years later, in 1942.
The Bonners' involvement in community service emanated from their early work providing food for destitute families in Fort Lauderdale, where the Bonner family lived. When the Bonners moved in 1956 to Princeton, NJ they began a broad-based ecumenical crisis ministry program housed in the Nassau Presbyterian Church.
In 1990, after working with John Stevenson, President of Berea College, Bertram and Corella established the first Bonner Scholars Program at Berea College. It was designed to provide access to higher education and an opportunity for students to serve.
In the last 11 years, the Foundation has provided $9.5 million in grants to thousands of religious, community-based hunger relief programs across the country and has awarded more than $12 million in scholarship support to more than 2,500 students at 24 colleges. In addition, the Foundation has created a $5 million endowment at 7 schools to carry out the Bonners Scholars Program, which has become a nationally recognized service scholarship model.
Mr. Bonner passed away in May of 1993. Mrs. Bonner passed away on July 22, 2002 while vacationing with her family in Jackson, Wyoming. She was 91 years old. Even though they are no longer with us physically, their memories will be uplifted through the service of the program in which they have founded.


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2018 Ford Focus
$21,810 • New
Asking Price
Ext. Color
Hot Pepper Red Metallic Tinted Clearcoat
Stock Number
4 Cylinder
Int. Color
Charcoal Black
Front Wheel Drive
Installed Options
1 Seatback Storage Pocket
12.4 Gal. Fuel Tank
2 12V DC Power Outlets
3.85 Axle Ratio
50-State Emissions System -inc: Standard equipment on all Focus trim levels
590CCA Maintenance-Free Battery w/Run Down Protection
60-40 Folding Bench Front Facing Flip Forward Cushion/Seatback Cloth Rear Seat
ABS And Driveline Traction Control
Air Filtration
Airbag Occupancy Sensor
Analog Display
Back-Up Camera
Black Grille w/Chrome Accents
Black Side Windows Trim and Black Front Windshield Trim
Body-Colored Door Handles
Body-Colored Front Bumper
Body-Colored Power Side Mirrors w/Convex Spotter and Manual Folding
Body-Colored Rear Bumper
Brake Actuated Limited Slip Differential
Cargo Area Concealed Storage
Cargo Space Lights
Carpet Floor Trim
Clearcoat Paint
Cloth Door Trim Insert
Cloth Front Bucket Seats -inc: 6-way manual driver (up/down fore/aft recline) 4-way manual passenger (fore/aft recline) and removable adjustable head restraints (2-way)
Compact Spare Tire Mounted Inside Under Cargo
Cruise Control w/Steering Wheel Controls
Curtain 1st And 2nd Row Airbags
Day-Night Rearview Mirror
Delayed Accessory Power
Driver And Passenger Visor Vanity Mirrors w/Driver And Passenger Illumination
Driver Foot Rest
Driver Knee Airbag
Driver Seat
Dual Stage Driver And Passenger Front Airbags
Dual Stage Driver And Passenger Seat-Mounted Side Airbags
Electric Power-Assist Steering
Electronic Stability Control (ESC)
Engine: 2.0L I-4 GDI Ti-VCT
Fade-To-Off Interior Lighting
Fixed Rear Window w/Fixed Interval Wiper Heated Wiper Park and Defroster
FOB Controls -inc: Trunk/Hatch/Tailgate
Front And Rear Anti-Roll Bars
Front Center Armrest
Front Cupholder
Front Disc/Rear Drum Brakes w/4-Wheel ABS Front Vented Discs Brake Assist and Hill Hold Control
Front Map Lights
Full Carpet Floor Covering -inc: Carpet Front And Rear Floor Mats
Full Cloth Headliner
Full Floor Console w/Covered Storage Mini Overhead Console w/Storage and 2 12V DC Power Outlets
Fully Automatic Aero-Composite Halogen Headlamps w/Delay-Off
Fully Galvanized Steel Panels
Gas-Pressurized Shock Absorbers
Gauges -inc: Speedometer Odometer Engine Coolant Temp Tachometer Trip Odometer and Trip Computer
Glove Box
HVAC -inc: Underseat Ducts
Instrument Panel Bin Driver / Passenger And Rear Door Bins
Integrated Roof Antenna
Interior Trim -inc: Metal-Look Instrument Panel Insert Metal-Look Door Panel Insert and Chrome Interior Accents
Liftgate Rear Cargo Access
Light Tinted Glass
Lip Spoiler
Low Tire Pressure Warning
Manual Adjustable Rear Head Restraints
Manual Air Conditioning
Manual Tilt/Telescoping Steering Column
Mykey System -inc: Top Speed Limiter Audio Volume Limiter Early Low Fuel Warning Programmable Sound Chimes and Beltminder w/Audio Mute
Outboard Front Lap And Shoulder Safety Belts -inc: Rear Center 3 Point Height Adjusters and Pretensioners
Outside Temp Gauge
Passenger Seat
Power 1st Row Windows w/Driver 1-Touch Down
Power Door Locks w/Autolock Feature
Power Rear Windows
Radio w/Seek-Scan Clock and Radio Data System
Radio: AM/FM/MP3-Capable -inc: SiriusXM w/6 month prepaid subscription 6 speakers speed-sensitive volume control and redundant steering wheel audio controls
Rear Child Safety Locks
Rear Cupholder
Remote Keyless Entry w/Integrated Key Transmitter Illuminated Entry and Panic Button
Rigid Cargo Cover
Seats w/Cloth Back Material
Securilock Anti-Theft Ignition (pats) Engine Immobilizer
Short And Long Arm Rear Suspension w/Coil Springs
Side Impact Beams
Single Stainless Steel Exhaust
Steel Spare Wheel
Strut Front Suspension w/Coil Springs
SYNC Communications & Entertainment System -inc: enhanced voice recognition 911 Assist 4.2" LCD display in center stack AppLink 1 smart charging USB port and Bluetooth SiriusXM service is not available in Alaska and Hawaii SYNC AppLink lets you control some of your favorite compatible mobile apps w/your voice It is compatible w/select smartphone platforms Commands may vary by phone and AppLink software Subscriptions to all SiriusXM services are sold by SiriusXM after trial period If you decide to continue service after your trial the subscription plan you choose will automatically renew thereafter and you will be charged according to your chosen payment method at then-current rates Fees and taxes apply To cancel you must call SiriusXM at 1-866-635-2349 See SiriusXM Customer Agreement for complete terms at www.siriusxm.com All fees and programming subject to change Sirius XM and all related marks and logos are trademarks of SiriusXM Radio Inc
Systems Monitor
Tailgate/Rear Door Lock Included w/Power Door Locks
Tires: P215/55R16
Transmission: 6-Speed PowerShift Automatic Does not include SelectShift.
Trip Computer
Urethane Gear Shift Knob
Variable Intermittent Wipers
Wheels: 16" Sparkle Silver Painted Aluminum
Seller's Comments
Choosing the 2018 Ford Focus you want is no easy task. All models are sleek, sporty and designed to attract attention. If there's one word that sums up the Focus driving experience, it would be fun. For starters, you have four powertrains to choose from. And speaking of curves, standard Torque Vectoring Control and electric power-assisted steering let you get the most out of them. Focus has standard Torque Vectoring Control, which is designed to help the front wheels grip and steer better while cornering or driving in slippery conditions. The Focus interior is as attractive as it is comfortable. Fine quality is evident in details such as available alloy trim and the French seams of the available leather-trimmed seating. Cloth bucket seats with two-way head restraints are standard. Focus offers smart technology features, including an available Navigation System, available SiriusXM, a standard rear view camera and much more.Note: Sale prices include all applicable rebates and incentives and may include Ford Credit bonus cash, loyalty & assistance rebates, or other specific incentives in which all customers may or may not be eligible. While every reasonable effort is made to ensure the accuracy of this data, we are not responsible for any errors or omissions contained on these pages. All prices are before any additional taxes, titling / registration fees, $595 dealer and $108 electronic filing fee. Please verify any View More
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LONDON (MarketWatch) — A number of people have speculated in recent years whether the euro area might eventually break up into two under the weight of its own contradictions.
I voiced the opinion 2010 that this might be an option. Hans-Olaf Henkel, the persuasive former president of the German Industry Federation, formerly a wholehearted supporter of the euro, brought out a best-selling book in Germany advocating a schism between a German-led North and a French-led South. Read Marsh's 2010 column about the impending euro split.
Euro supporters — and there are still very many — have tended to pour cold water on such suggestions, although the vigor of their rejection has declined with each painful twist of the monetary union saga. Witness the statement of a leading, highly-respected French monetary figure in Paris last week: "If I had access to money I would be hesitant to tell myself or my clients that the disintegration of the euro is a basic scenario." Hardly a ringing endorsement.
Of course, the technical and political complexities of such a split are awesome, but European history, unfortunately, is littered with seemingly improbable upsets. Fragmentation of European economies between a better-performing North and a recession- and debt-hit South is a fact of life. At the very center of the problem is the worsening competitiveness gap between France and Germany. The perceptions of continental drift have worsened since President François Hollande's election victory in May propelled to power a leader with very different views from Chancellor Angela Merkel on how to put Europe to rights.
Those leaning towards a north-south split seem to be gaining in strength on the other side of the Atlantic. German-born former U.S. secretary of state Henry Kissinger has traditionally been one of the stoutest advocates of European unity, in the best tradition of German Christian Democrat stalwarts such as Helmut Kohl, who as chancellor in 1982 to 1998 presided over German unification.
However, Kissinger, 89, in an intriguing interview on Friday with German business daily Handelsblatt, let down his guard when he spoke of the possibility that a "creative statesman" could generate "a system in which political unity could co-exist with two different economic approaches.' Kissinger insisted that his remarks should not be "overinterpreted" but asked whether a two-speed Europe might become reality in view of highly diverging economic and social patterns in Europe.
"At what point should one consider forming a smaller, more homogenous economic association [which could be] part of a bigger political union in which not every member state would go forward at the same speed."
That is what seems to be happening. One of the most startling signals of European division is that 14 million people are out of work in Spain, Portugal, Italy, Greece and France, against only 4 million in Germany and the more successful northern states. The European Commission is predicting that German GDP will grow by 0.8% next year, the same as this year, whereas it will fall by 1.4% in Spain, 1% in Portugal, 0.5% in Italy and 4.2% in Greece, marking Athens' sixth consecutive year of economic contraction.
The combined effect of the shrinking numerator of economic output and the rising denominator of debt means that, in nearly all cases, European countries' debt-to-GDP ratios will rise further next year — threatening a vicious circle of more debt write-downs and a steadily shrinking ability to raise funds from capital markets or even ultimately from governments.
Not a pretty sight to be beholden by Kissinger in his 90th year — and an area where we will no doubt be treated to new musings by the Grand Old American as the euro imbroglio continues to provoke a constant cavalcade of ups and downs.
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Dual Sporting in Death Valley, January 2005
On January 20th, I loaded five dual sport bikes into my trailer and headed to Death Valley. I left behind cold rain, snow and ice as I trucked south to warmer and dryer climes. I and my riding partners enjoyed 9 days of riding in the sun and sand of the desert. Life is good.Read More


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Elderly woman misses husband's funeral after being assaulted
Elderly woman misses husband's funeral after being assaulted
GLOBE, Ariz. (AP) —
Gila County authorities say an elderly woman was washing dishes at her home when an unknown man assaulted her and caused her to miss her husband's funeral the next day.
Gila County Sheriff's Office Detective Keith Charles says authorities are still investigating the incident that drew a report over the weekend regarding an assault and burglary in an area outside of Globe.
Charles says deputies received a call about the incident just before 3 a.m. Saturday but the attack happened nearly four hours earlier. He says the man tapped the woman on the shoulder before hitting her head with a blunt object that made her fall on the floor.
Charles says the suspect who confronted the woman was a stocky man who was wearing a white ski mask.


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Follow RFF News on your cell phone. Text follow rff to 40404 you will receive txt messages with RFF News
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What famous person reminds you of yourself? Khloe KardashianWhat famous person reminds you of your teammate? Kim Kardashian
Pink looks good on them.
very excited for my South East girls! Natalie and Nadiya! yes! globally friendly will be good! I am sure all 1 billion people in India will be cheering these girls on!
They're worse than Keri and Stacey!
Quote from: BlooperGuy on August 29, 2012, 09:25:01 PMThey're worse than Keri and Stacey! Don't racist.
i know they are Sri Lankan! Im Indian and trust me all South East Asians will be cheering these girls on! there has been only one other South East Asian team on the the Amazing Race (american version) before and they got kicked out on the first episode! we (Indians) will we watching these girls!
Moving on. Blooper doesn't seem to like many teams! The vid is up in post 2!!! We'll be adding in the other teams as we can!
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Difference between revisions of "Yaeyama Islands"
Revision as of 07:37, 8 June 2005
The Yaeyama Islands (八重山諸島 Yaeyama-shotō) are the westernmost part of Okinawa, Japan.
The Yaeyama Islands are the remotest and most southwestern part of Japan, closer to Taiwan than Okinawa Island, much less the mainland.
An indigenous ideographical writing system known as kaidā was once employed on Taketomi and Yonaguni, but is now primarily found on T-shirts in souvenir shops.
See also: Yonaguni phrasebook
Get in
The Yaeyama Islands are a long way from anywhere.
By plane
The main airport of the islands is Ishigaki. There are frequent connections to Naha and Miyako and limited direct services to major Japanese cities like Tokyo, but no scheduled international services.
By boat
A weekly ferry travels from Kaohsiung (Taiwan) to Ishigaki and onward to mainland Japan as far as Nagoya. There are also 4 services per week from Naha and Miyako to Ishigaki.
Get around
By plane
Japan Transocean Air and Ryukyu Air Commuter have limited flights (1-2 services daily) from Ishigaki to Yonaguni and Terama.
By boat
There are frequent services from Ishigaki to Taketomi (just 10 minutes) and Iriomote (40 minutes). Infrequent boats connect to the other islands. The major operators are Anei Kankō and Yaeyama Kankō Ferry.
The Yaeyama Islands are about as off the beaten track as it gets in Japan, but each has its own distinct character. Ishigaki has some spectacular beaches and Iriomote is the only island in all Japan with authentic jungle and mangrove forests, while tiny Taketomi is known for its carefully maintained traditional Ryukyu village.
Thanks to the pristine coral reefs that surround practically all the islands, scuba diving is the number one sports activity. Ishigaki is known for its manta rays, while Yonaguni's star attractions are hammerhead sharks and underwater ruins.
Yaeyama's best-known dish is the ubiquitous Yaeyama soba (八重山そば), which bears little resemblance to soba on the mainland: the Yaeyaman version consists of white wheat noodles in a mild pork-based stock, garnished with chunks of pork (sōki), some slices of fish cake and red ginger. Available everywhere for ¥400-500 a bowl.
The local beef is also renowned, although needless to say in Japan prime steaks don't come cheap. The tiny island of Kuro, in particular, is known for having more cows than people.
Some of the more exotic local fare on offer includes snake soup and mimigā, a salad of pork ear, cucumber and vinegar.
As elsewhere in Okinawa the tipple of choice is awamori, the best known local brand being Yaesen (八重泉), but Yonaguni is also known for its deadly 60° hanazake. In addition to the ubiquitous Orion beer, Ishigaki also houses a microbrewery.
Stay safe
Yaeyama poses no health risks apart from those found elsewhere in Okinawa. Use plenty of suntan lotion and don't insert your hands into holes in trees that make hissing sounds.
The Yaeyama islands have over 200 utaki (御嶽), also known as ogan or on, which are holy places for venerating the gods. Akin to low-key versions of Japanese jinja shrines, they usually do not have torii gates, but are instead marked off with low stone walls and Japanese signage. Don't venture inside.
The definitive reference to the islands is Nanzansha's Yaeyama Guide Book (やえやま GUIDE BOOK, ISBN 4876413886, Amazon.co.jp), but alas, the only words of English in this yearly-updated tome are in the title. Still, the maps and thorough listings are invaluable, particularly for the smaller islands. Available in better bookstores throughout Japan for ¥1200, and older copies can almost always be found sitting around in Yaeyaman lodgings.
The free Yaeyama Navi (八重山ナビ) pamphlet with large, detailed maps is also quite good, but the listings inside are limited to paid advertisements.
External links