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Toys, games and playthings, namely, action figures and accessories therefor, bathtub toys, kites, toy building blocks, board games, action skill games, manipulative games, target games, bubble making wand and solution sets, children's multiple activity toys, costume masks, mechanical toys, toy vehicles and accessories therefor, dolls, doll accessories, doll clothing, bean bag dolls, toy figures and accessories therefor, play figures, inflatabl...
Perfect for these industries
Words that describe this mark
This is a brand page for the NORMAN PICKLESTRIPES trademark by UNIVERSAL KIDS' NETWORK LLC
in Universal City, CA, 91608.
Write a review about a product or service associated with this NORMAN PICKLESTRIPES trademark.
Or, contact the owner UNIVERSAL KIDS' NETWORK LLC of the NORMAN PICKLESTRIPES trademark by filing a request to communicate with
the Legal Correspondent for licensing, use, and/or questions related to the NORMAN PICKLESTRIPES trademark.
Status Update!
On Monday, August 3, 2020, status on the NORMAN PICKLESTRIPES trademark changed to FIRST EXTENSION - GRANTED.
On Thursday, March 21, 2019,
a U.S. federal trademark registration was filed for
The USPTO has given the NORMAN PICKLESTRIPES
trademark serial number of 88350886.
The current federal status of this trademark filing is FIRST EXTENSION - GRANTED.
The correspondent listed for NORMAN PICKLESTRIPES is
ANNA KIM of
The NORMAN PICKLESTRIPES trademark is filed in the category of
Toys and Sporting Goods Products
The description provided to the USPTO for NORMAN PICKLESTRIPES
is Toys, games and playthings, namely, action figures and accessories therefor, bathtub toys, kites, toy building blocks, board games, action skill games, manipulative games, target games, bubble making wand and solution sets, children's multiple activity toys, costume masks, mechanical toys, toy vehicles and accessories therefor, dolls, doll accessories, doll clothing, bean bag dolls, toy figures and accessories therefor, play figures, inflatable toys, flying discs, jigsaw puzzles, marbles, plush toys, puppets, ride-on toys, skateboards, balloons, roller skates, toy banks, water squirting toys and stuffed toys; Christmas tree ornaments; water globes; pinball machines; playing cards; hand-held unit for playing electronic games adapted for use with an external display screen or monitor; hand-held unit for playing electronic games other than those adapted for use with an external display screen or monitor, golf and sports balls, stress relief exercise balls.
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Up To $500 Off Tires and Wheels | Shop Now
Up To $500 Off Tires and Wheels | Shop Now
Be ready for anything - equip your Jeep Wrangler with Bushwacker Flat Style Fender Flares. they are the first and only flat style flares made to absorb impact, using our proprietary Dura-Flex 2000 TPO - the thickest, most flexible material available. Flat Style Fender Flares maximize your tire coverage and wheel articulation for severe off-road use. Yet they are carefully engineered to install with a minimum of extra tools and bodywork (see the installation guide for your specific vehicle for details). For example, our mounting brackets bolt straight onto your Jeep for added strength and simpler fitting. Our design integrates neatly with the factory rocker guards, and incorporates DOT-compliant LED side marker lights and fully molded wheel well protection. The flares are 100% UV protected, too, to stop chalking in its tracks. If you want the look - and the real-world performance - that best fits an American icon, nothing goes with your Jeep better than Bushwacker Flat Style Fender Flares.
Poorly designed from an installation standpoint. Plastic parts don't line up very well. Would look at other brands next time.
I added 12.5" x 33" tires to my TJ, the tires were hanging out about 3". My old flares were oxidized. I needed wheel coverage and restoration. These fenders did everything I wanted and then some. I was thrilled at the look I achieved with these Flat Fenders. My TJ has a 3.5" Rancho lift. I have been in some scary sideways positions. So I kept my Jeep low and used these fenders for wheel clearance. The installation is not difficult but it did take about 6 hours to install. I did use air tools to aid in the installation.
I had no problem installing these flares, they look good and love the extra wheel coverage compared to my old stock flares. The only bad thing was they left out a few nuts and bolts. Other then that if you like the tube fender look i would suggest them.
do these come in matte black finish? If not could I easily sand them down and repaint them?
Asked by daulton from united states on
Hi Daulton, These Bushwacker flat style flairs are textured black, the dull matte black is not offered on them. Yes, they can be sanded and are paintable. Thanks for the inquiry!
Answered by Jim G from united states on
how wide are these? I need 7 inches from the body. stock is 4.
Asked by from on
These Bushwacher flares are only 6" wide. We do sell 7" flares you have to refine your search under the width/coverage drop down on the left. http://www.4wd.com/search.aspx?kw=fender+flares
Answered by Jason from on
i was just wonder how many fenders came with this
Asked by from on
This is just the front pair of flares. The kit part number with all 4 flares is #B\/W10908-07.
Answered by Nick from on
Bushwacker's iconic pocket style fender flares, durable flat style fender flares, and the full line up of rugged, off-road trail armor components, help add protection to your truck, Jeep or SUV. Bushwacker fender flares protect your paint and enhance your rig's appearance. The Color-Matching Pocket Style Fender Flares even come pre-finished to match the paints on your new rig. They are easy to install as the the hardware and rubber edge trim are pre-installed. All you have to do is take them out of the box and attach them. All Bushwacker fender flares are manufactured in the United States and they have a limited lifetime warranty. Shop Bushwacker Now
Save 20% On Bushwacker

subset: commoncrawl


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AHRQ-Funded Projects
Current search
- Remove AHRQ Health Services Research Projects (R01) filter AHRQ Health Services Research Projects (R01)
- Remove Indiana filter Indiana
- Remove Ohio filter Ohio
Search found 5 items
Enhancing Patient Matching in Support of Operational Health Information Exchange
This project will enhance novel algorithms for matching patient health information across data sources, implement them, and evaluate their accuracy.
Use of Push and Pull Health Information Exchange Technologies by Ambulatory Care Practices and the Impact on Potentially Avoidable Health Care Utilization
This project will clarify the relationship between "pull" and "push" health information exchange usage in primary care settings, and determine the impact of each approach on potentially avoidable and costly health care utilization.
Computer-Supported Management of Medical-Legal Issues Impacting Child Health
This project expanded and modified the Child Health Improvement through Computer Automation (CHICA) system to assist pediatricians in identifying and managing four common medical-legal problems that may adversely impact child health, and found initial findings to be inconclusive.
Improving Population Health Through Enhanced Targeted Regional Decision Support
This project implemented clinical decision support and clinical messaging to improve clinician reporting of notifiable conditions to public health agencies.
Computer Automated Developmental Surveillance and Screening
The project sought to determine if a computer decision support system integrated with routine care could improve standardized developmental screening during early well-child visits and surveillance for developmental disabilities at all pediatric visits.


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Reading Riot: Bealeton TAG Earth Day Garden Project
To honor Earth Day in April, nine TAG volunteers dug into the Bealeton garden, replacing flower pots and replanting flowers at the library. The gardening project has become an annual tradition with the teens creating a welcoming and beautiful entrance for library patrons. They came with shovels, gloves and enthusiasm once again creating an inviting splash of colorful fresh flowers.
All young adults in 6th grade are invited to join TAG, a cool way to get involved at the library, make new friends, plan events and have fun!
If you're still looking for ways to give back to the community, consider volunteering to help with the Summer Reading Program. Applications are available at all library locations and online. Deadline to apply is April 30.
Ann McDuffie, Youth Services, Bealeton branch library
For book lists, program highlights and staff suggestions for young adult readers published prior to January 2015, visit Reading Riot, our blog about the best books, events and websites for teen.


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November 5-6, 2018
Implementing 2018 FISMA & Federal Cybersecurity Changes
If you work for a Federal Agency, the Military, or supporting contractor organization, this 2-day non-technical training seminar will cover all the recently released Cyber Policy and Regulations covering the concepts, processes, solutions, templates, and strategies to help you meet all the FISMA and related cybersecurity requirements.
The May 2017 Presidential Executive Order (PEO) on Strengthening the Cybersecurity of Federal Networks and Critical Infrastructure instructed each agency to "use The Cyber Security Framework" developed by the National Institute of Standards and Technology (NIST) in an attempt to improve Risk Management. On May 19, 2017 OMB issued M-17-25 outlining a number of actions to enhance cybersecurity across federal agencies. NIST is also in process of updating both the Risk Management Framework (RMF – SP800-37, Rev 2) and System and Privacy Control Catalog (SP800-53, Rev 5) guidance. With all this new information and proposed changes, what will you be required to implement to your existing documents and procedures? This seminar will put these developments into perspective and provide effective strategies for complying with the changes.
Additionally, this training seminar will identify new opportunities for innovative processes, controls, products and services necessary to support these Presidential and NIST changes.
The seminar will review of all the requirements, which include the following:
OMB Circular A-130: On-going authorization, eliminate inefficient and wasteful reporting, leveraging the Cybersecurity Framework, new incident response reporting
DHS Secretary Binding Operational Directives (BOD): BOD-16-1 – Security High Value Assets (HVA) and BOD-16-2 – Threat to Network Infrastructure Devices
FISMA Metrics: Chief Information Officer (CIO), Inspector General (IG), and Senior Agency Official for Privacy (SAOP)
Frameworks: System Development Life Cycle (SDLC), Risk Management Framework (RMF), Department of Defense (DoD) RMF, Cybersecurity Framework (CSF), System Security Engineering Framework (SSEF)
Guidance: CSF, SP800-37 Rev 2, SP800-53 Rev 5, Automation Support for Ongoing Assessment (NISTIR 8011), NIST Cybersecurity Practice Guides (SP1800 Series)
Automation: Continuous Diagnostic Mediation (CDM) Solutions and Dashboard, Host Based Security System (HBSS), Assured Compliance Assessment Solution (ACAS), and Security Content Automation Protocol (SCAP).
DHS Activities: EINSTIEN, Trusted Internet Connection (TIC), Managed Trusted Internet Protocol Services (MTIPS), and DHS Cybersecurity Hygiene Reviews.
Clouds: Federal Risk and Authorization Management Program (FedRAMP).
Guest speakers from NIST and DHS will be providing current information and guidance related to trends and the new FISMA reporting metrics, processes, standards, solutions, and requirements, current and future. Jim Litchko, CISSP-ISSEP, the seminar instructor, brings real-world practical experience from supporting over 300 FISMA Agency, Military, Intelligence, and Commercial authorizations and continuous monitoring programs for systems in military, public and private sectors. Additionally, he brings 20 years of experience in developing and selling security products and services to the public and private sectors.
Bottom Line – This training seminar will make sense of all the recent changes and assist class participants in implementing the changes to successfully meet your FY18 RMF security and FISMA Metrics.
The course was built on the popular 2-day Meeting FISMA Requirements course that has been taught for the past seven years. All exercises are new to ensure they relate to current systems and solutions use practical strategies for leveraging recent changes into meeting your individual and enterprise FISMA responsibilities in FY18. Attendees will gain a practical understanding of the strategies by working real-world examples during group activities and by reviewing actual samples of key FISMA documents.
Course Attendees Will
- Gain an understanding of the cybersecurity frameworks, updated requirements and processes
- Understand how the new Presidential and NIST changes and requirements will affect their security programs
- Receive strategies on how to leverage these changes to improve their security and make their FISMA efforts more effective
- Learn how to conduct a risk assessment and use the results to identity and justify more effective security solutions and gain additional resources
- Understand the CDM, SCAP, HBSS, and ACAS automated security solutions for meeting the President's and OMB ISCM implementation requirements
- Review and obtain a real-world example of solutions and reference documents
- Identify new opportunities for innovative processes, controls, products, and services necessary to support these Presidential and NIST changes.
Learning objectives
The learning objectives for this two-day, Executive, Manager and Operations Level course, are broad-ranging and include a number of concepts and strategies, including understanding the
- Requirements of the new Presidential, FISMA and NIST requirements
- Updated NIST CSF, Risk Management Framework (RMF – SP800-37, Rev 2), Security and Privacy Controls Catalog (SP800-53, Rev 5), and others
- EINSTIEN, TIC, MTIPS, CDM, HBSS and ACAS solutions
- Potential strategies for effectively meeting the new requirements
- Methods for reducing the amount of resources and paperwork
- New opportunities for innovative processes, controls, products and services necessary to support these Presidential and NIST changes
Course Instructor
James Litchko, CISSP-ISSEP, CAP, MBCI, CMAS, Senior Security Expert, Litchko & Associates, Inc.
Mr. Litchko has been working as a security expert for over 30 years. Jim created and taught the first graduate computer security course as an adjunct professor at Johns Hopkins University for ten years, military officer for twenty years, and was a project manager and executive at NSA for five years. He has supervised and supported the securing of over 300 military, government and commercial IT systems. Over the past seven years alone, he has supported the securing of IT systems at DHS, VHA, NASA, DOE, EPA, GAO, USDA, USAF, DOJ, and FEMA.
Currently, he is a senior security expert for Litchko & Associates and is a Certified (ISC)2 Instructor teaching the CISSP, Engineering Professional (ISSEP), and Certified Authorization Professional (CAP) review courses, and the DIACAP and Continuous Monitoring courses for (ISC)2, Global Knowledge, Digital Government Institute, and Johns Hopkins University.
A student of Ken Blanchard, Ph.D., the author of The One-Minute Manager®, Jim holds a Masters degree from Johns Hopkins University and has authored five books on security and management topics, to include: FY2016 DoD RMF Manual, FY2016 FISMA Authorization Process Guide: A Review for the (ISC)2® CAP® Certification Exam, KNOW IT Security, KNOW Your Life, 2010 Official DIACAP for Global Knowledge, and co-authored (ISC)2's Official Information System Security Management Professional, Cyber Threat Levels Response Handbook, and Know Cyber Risk. Soon to be released, Implementing Practical Cybersecurity.
VA Tech Northern Virginia Center
7054 Haycock Road
Falls Church, VA
Early Bird Government: $995 (ends October 26)
Early Bird Industry: $1,095 (ends October 26)
EARN PDUs/CPEs
PMI® PMPs will earn 11 PDUs for attending this Training Seminar.
SSCP, CISSP, ISSEP, ISSMP, ISSAP, CSSLP or CAP credential holders from (ISC)2 can receive 11 Continuing Professional Education (CPE) credits. Credential holders must enter their CPE credits in the usual manner on the (ISC)2 website.
CISA, CISM, CRISC and CGEIT credential holders from ISACA can earn 11 CPE credits. (Any course that pertains to at least one of the job practice areas of the certification will qualify for CPEs. It is up to the certified person to determine if the course or activity qualifies for CPE.)
Why attend?
Explore in a vendor-neutral, interactive, academic setting and learn how to effectively implement RMF, meet the new DHS, DOD, OMB and NIST FISMA requirements, and use practical strategies and automated tools in your organization to increase the security of your IT systems.
What Past Attendees said:
"I learned a lot and was able to ask questions about specific issues after class."
"I've attended other related training and this was by far the best value."
"Litchko is seasoned and really good at maintaining interest."
PMI, PMP are registered trademarks of The Project Management Institute.


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Velvet Dairy Frappe Base
A classic balance of dairy ingredients with a subtle touch of Vanilla. The Art of Blend Dairy Frappe is a very versatile, rich and creamy base for all your cold beverage needs.
Product Information
Product Code: C0001
Satchel: 1Kg (NET WEIGHT)
Carton: 3 x 1Kg SATCHELS
Carton Size: 265 x 215 x 151 mm
Shelf Life: 18 MONTHS


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27785 / 42739 Adverts
Charming House Detached, 3 floors, separate entrance, in a property
from £50/Night (rates)
> 30 people
6 Guest House - Bed & Breakfast
6 Guest House - Bed & Breakfast
ParkingBaby chair
- View : Panoramic, dominant, mountain, country side, courtyard, lake
- Children welcome
- Setting : Romantic, Enchanting
- Forest at 990'
- Golf, Thalasso, Horse riding, Culture, Fishing
- Exposure : South
Touristic region : discover Mondsee (lake)
Advert No. 4105
For your guidance
Contact by phone
Contact by email
For safety and quality control reasons, we strongly recommend to contact the owner through IHA Holiday Ads.
Reviews about the Advert 4105
Be the first to provide a review about this advert!
Panorama LeidingerhofAdvert 4105Mondsee - Upper Austria - Austria
The guest rooms
4 guests
4 guests
4 guests
3 guests
3 guests
3 guests
1. Suite
4 people 2 adults, 2 children
Rates Calendar Availability Guest House - Bed & Breakfast in Mondsee
Seasons & Availability Charming House in Mondsee
Rates Charming House in Mondsee
(Minimum Night)
Season Night Weekend week 2 weeks Month
Low season£86* (2) - - - -
Mid season - - - - -
High season£86* (2) - - - -
Festive specials - - - - -
Promotional period - - - - -
Room 1Room 2Room 3Room 4Room 5Room 6
ServiceFrequencyIncluded / SuppliedSupplementRates
Beach towels
Cleaning on departure
Snow clearance
Airport transfers
Beauty treatments
Half board
Full board
For your guidance
Information :
Children welcome
Present on site : pets, farm animals
Non smoking rental
Mobile telephone network coverage
Water : hot/cold
Booking conditions
Reservation :
Payment made upon reservation
rentals :
Service charges to be added
Day tax in addition
Cleaning charge on departure included
Accepted methods of payment :
Advert details 4105
Assets House
Parking : Parking uncovered : 14 off road.
Advantages : Sauna, steam bath, jacuzzi, massage table, mini-golf, 1 bike(s)
baby equipment : Baby chair
Leisure, Surroundings, Location Charming House 4105
Leisure Mondsee - Upper Austria
Specific activities on site or less than 5 km/ 3 miles :
GOLF Upper Austria
HORSE RIDING Upper Austria
FISHING Upper Austria
THALASSO Mondsee
CULTURE Upper Austria
Leisure activities less than 20 km / 12 miles : Cross-country skiing, ski-trekking, luge (run), ice-skating, bobsleigh, bathing, pedalo, water skiing, surfing, windsurfing, sailing, golf, tennis, riding school, pony club, pathway, hiking, climbing, mountain bike (path), kite flying, parachuting, glider (club), boat trips, horse-drawn carriage, horse trecking, mini-golf, paintball, fishing, angling
Supervised : Sailing school, tennis school, riding school
Attractions and relaxation : Bar/pub, discotheque, restaurant, cinema, park and garden, leisure park, zoo/animal park, sea world, art gallery, museum, casino, sauna, steam baths, health farm, beauticians, fitness centre, Bio farm
SurroundingsCountryside - Upper Austria
Locality :
Ski slopes at 25mi.
Ski lifts at 25mi.
Ice skating rink at 1.25mi.
Heated swimming pool at 9mi.
Public swimming pool at 1.25mi.
Public tennis court at 1.25mi.
9 hole golf course at 0.62mi.
18 hole golf course at 1.25mi.
Flying clubs at 15.5mi.
Watersports centre at 1.25mi.
Lake at 1.25mi.
Forest at 990'
Slipway at 1.25mi.
Amenities :
Village centre at 1.25mi.
Town centre at 12.5mi.
Bus stop / bus station at 0.93mi.
Bike/mountain bike hire
Ski hire shop at 25mi.
Breadshop at 0.62mi.
Caterer at 1.25mi.
Local shops at 1.25mi.
Supermarket at 1.25mi.
High class retailers at 18.5mi.
Hairdressing salon at 1.25mi.
Post office at 1.25mi.
Bank at 1.25mi.
Cash point at 1.25mi.
Chemist at 1.25mi.
Doctor at 1.25mi.
Hospital at 18.5mi.
Location AccessHouse Mondsee
Obergaisberg 7
5310 MondseeUpper Austria
GPS coordinates of the city
Latitude 47°51'20.376"N
Longitude 13°20'58.488"E
Access routes Guest House - Bed & Breakfast 4105
at 18.5mi.
Train station Salzburg Hbf
Salzburg, Province of Salzburg, Austria
Towns close by
Salzburg (18.5mi.)
Gmunden (33,5mi.)
Bad Ischl (26,8mi.)
Close to Gurr-Wand, Sonnberg, Schwemmerkogel, Stocklwande, Wiesegg, Gosauhals, Malerwinkel, Kleiner Woising, Wim-Bach, Weiss Bach, Schloss Herrnau, Rabenloch, Scharrer Kogel, Kleiner Wildkogel, Drachenwand, Kien Berg, Konigsseeache, Wiedmais, Wurmsattel, Langeckriedel, Attersee
Towns close by
Nearby places
Photos House 4105
Return to the rental listingsContact


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Hello guys, i recently went back to wow to play with my friend in his guild, as it does raid it has a teamspeak chat dedicated to the guild, problem is, whatever game im on Lol/diablo/wow and i have teamspeak up at the same time it causing lag spikes, and its fine when i turn it off.
I have checked it time in and time out and it HAS to be a problem related with teamspeak or the server.
I really need someone to help me out because i've been looking everywhere for people with similar problems and i cannot find it, and when i say this is a problem it is.
I cant play any games whilst in teamspeak its unplayable, and i need to be in teamspeak for raids.
ANY help regarding this situation would be nice i just need it fixed.
( if its any help i realised my packet loss can go up to 10% sometimes when someone speaks ).


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It's that time of year, when we photo geeks buy our loved ones amazing presents only to get nothing good in return. What a drag. Here's the solution. Send this list to anyone and everyone who might buy you a present, and if you still get nothing but fruit cake and socks, well, it's time to consider the real possibility that your loved ones might not like you.
Here are a number of fantastic gifts for any budget that will surely please the photographer in your life, especially if that photographer is you!
$5 to $25 budget
The perennial gift that's perfect for stocking stuffers or bundled into small packages – film. If the photogeek on your list shoots film already, this is a no-brainer. Grab some types of film that the giftee might not ordinarily buy – Cinestill, random stuff from Lomo, maybe some higher end Pro films from Kodak or Fuji. Better yet, try something a little less obvious.
You can also grab some stickers, shirts, and pins from many of the small camera culture suppliers that have sprung up in recent years. These will let your photo geek show their love of shooting in a fun way. Personal favorites? Probably these designs from Shoot Film Co.
A perfect gift for any photographer, but especially for those who haven't yet tried film, are these single use black-and-white film cameras from Ilford. These present a fantastic way to introduce a digital shooter to the world of film. They're simple to use, simple to develop, and will also happily serve as a way to instantly and timelessly document your holiday festivities. They come loaded with HP5 or XP2 film, two well-respected films that produce exceptional images.
$25 to $50 budget
Reaching a bit deeper into the pockets, with a fifty dollar budget we're getting into the realm of buying your photo geek a camera, which is pretty close the best gift a photographer can receive. Our shop sells Polaroid cameras for under $50 fully tested and guaranteed. These classic Polaroids are very nearly the perfect holiday gift for anyone who's even remotely interested in photography (or just likes having fun with friends). You'll probably also want some film, which can be bought directly from Polaroid Originals.
So you've got a photo geek on your list. Presumably he or she takes photos and occasionally gets those photos printed. But then they sit trapped in a box or locked away in a photo album. Get that shooter a gorgeous glass display box from La Rousse. They're made in a number of standard photo sizes and a few classy finishes. They hold photos and display whichever one is laid on top. A simple idea, but a gorgeous way to keep those lovely photos out in the open. I have one (my wife gifted it to me last Christmas, in fact), and there's always a photo of my daughter on the top of the stack.
Squeeking in right under that fifty-dollar budget are the gorgeous film carrying cases from my friend Bellamy at Japan Camera Hunter. These leather cases are hand-made of Italian leather and carry 120 or 35mm film.
$50 to $150 budget
The most exciting holiday gift in photography this year might be the brand new Polaroid Originals OneStep 2, which we reviewed earlier this year. This new Polaroid camera is priced perfectly, at $99, and is one of the best Polaroid cameras we've ever tested. It uses the least expensive Polaroid film, I-Type film, has enough features to take excellent photos in any conditions, and looks simply stunning. The OneStep 2 will be on many lists this year, with good reason.
Outside of the instant film class of camera, there are plenty of amazing cameras to be had for less than $100. I even wrote an article about it. For someone trying film for the first time, get something simple – a Pentax SLR or similar. For shooters who already own and shoot a film camera, get something interesting – I recommend the clockwork-like, all-mechanical Zeiss Contina. This fifty year old machine is sure to impress. Whatever camera you choose, just make sure the one you buy is advertised as fully functional and guaranteed. There's no sense in gifting a paperweight.
The sub-hundred-dollar budget also finds great gifts in the form of quality camera straps. These luxurious affairs from Hawksmill are pretty amazing, if you like leather. If leather isn't so appealing, there's always the versatile and gorgeous offerings from Peak.
If your photo geek is constantly fumbling around with gear, tossing lenses into cup-holders and cameras into glove compartments, think about getting a camera bag. The messenger bags from Ona are stylish and effective, and I've used one for years, and we just reviewed the backpack style bag from Vinta, which proved to be a keeper as well.
For cerebral photographers who truly love the craft, nothing is as nice as a gorgeous book of photography. Favorites include this book of Fan Ho's incredible Hong Kong street photography, this lovely retrospective on Winogrand, this definitive collection of Robert Capa's work, and this excellent book chronicling the life of arguably the most important photo editor in history, John G. Morris.
$300 to $500 budget
An essential tool for landscape and architectural shooters, especially those who love the night, is a decent tripod. Some of the best for travelers and adventure types are made by MeFoto. We reviewed their newest here, and it's an excellent choice for shooters on the move. For those who want a bit higher build, choose something from Gitzo or Manfrotto, the latter Italian brand being my personal choice.
A good film scanner is hard to come by. Those Pakons and Fuji units are pretty expensive. Enter the Pacific Image Prime Film XA scanner, a small, extremely capable film scanner that's actually affordable. It scans 35mm film and slides relatively quickly at pretty fantastic resolution. This is a great solution for film shooters who have been paying to have their images processed and scanned because it'll greatly increase control over the final image, and decrease the financial cost of shooting film.
Unlimited budget
Woah, big spender. Are you looking to get the photo geek on your list something seriously amazing? Something of heirloom quality that they can keep for the rest of their life? That's fantastic. Here are some legendary cameras that any photo geek would wet themselves over.
Leica M4. A legend in the camera world, this all-mechanical rangefinder will last generations and take incredible photos.
Rolleiflex. This twin lens reflex camera is as legendary as the Leica, and the 'Flex has been used by some of the most famous photographers the world has ever known.
Nikon FM3a. This is arguably the perfect camera, and one of the best film cameras ever made. It's the dream camera of nearly every photographer whose preferred machine is the single lens reflex.
If none of these gift ideas seem to fit, consider a gift card. Our camera shop is offering gift cards to match any budget, and every camera is cleaned, tested, and guaranteed.
And that will do it for this year's holiday shopping list. Pass it along, and hopefully you'll get exactly what you're hoping for this year.
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'Orphan Black' Season 3 finale was extremely hopeful — until it was super upsetting
Warning: This story contains spoilers from the season finale of Orphan Black
Things ended up in a relatively good place for almost all of the clones in the Orphan Black Season 3 finale. But the news wasn't all good for the rest of the characters.
In fact, a series of shocking betrayals in the Orphan Black Season 3 finale led to the downfall of a fan favorite Delphine, whose death was just one of many shockers in the episode, which aired Saturday and also set in motion the central storyline for Season 4.
Details on what — and who — went down below.
Rachel wakes up in what she thinks is Thailand but is actually some sort of facility. She quickly finds out that she has a full bionic eye and can read again.
""Where am I?" she screams. "Tell me where I am. You can't keep me here!"
The only guest Rachel gets is Charlotte, the youngest Leda clone.
"Where am I?" she asks the young girl.
"She says you're going to be my new mom," Charlotte says to Rachel, pointing to a woman behind her.
"Hello, dear Rachel. Welcome home," the older woman says.
It's Mrs. Duncan.
That was far from the only bombshell for Rachel. Later, when Dr. Nealon is showing Delphine this footage of Rachel, he explains that Neolution "steers it all from within" and they've manipulated every project — including both Leda and Castor. By using Ferdinand and Top-Sci, they'll soon have the original genome in their hands.
After this reveal, Nealon strangles and nearly kills Delphine and tries to drop a creepy worm in her mouth, but she shoots him before he can.
"You won't live until morning" are his last words
Donnie does Helena a solid and finds Jesse (Suits' Patrick J. Adams), her tow-truck-driving boyfriend.
She tells Jesse all about her new life as a mother-to-be and a soapmaker and they make out. But before she can lose her virginity to him — "I have science baby inside of me, but you are my first" — she is interrupted by a call and has to leave. We don't see him again, but Helena wears his hat proudly at dinner later.
Her part of the big plan to take down Castor is killing Rudy, but when Rudy comes to Alison's house, she grabs a screwdriver and tells him "only one of us leaves alive."
Helena is right.
As Rudy lies on the ground dying, he says, "I'm just like you, Helena."
She clarifies, "You poison women. You are a rapist." They are nothing alike. She has more humanity than he ever could, as evident by her stroking of his face as he dies. It's a surprisingly tender moment.
Sarah, Felix, and Mrs. S set up shop in a secret underground safe house (thanks to Art) and keep Kendall in a hazmat suit. S threatens to burn her mother alive in sulfuric acid if Castor gets too close, so I guess you could say they bonded.
Sarah's game plan is simple: Use Ferdinand to kill Castor, give him biological samples from Kendall, and part ways. In order to stop Coady, they find Mark and make him pose as his brother, Rudy, to act as bait.
With a bloodied-up face, he calls Coady to give her Kendall's "location." We don't see her fate for sure, but after Ferdinand gets in her car, we can assume she's killed.
Before Kendall gives Ferdinand the original samples, she tells S and Sarah that Duncan was terrified of Neolution after his wife, Susan, was corrupted, so he hid Kendall and gave the lost Leda child to S.
"I couldn't expect forgiveness, but I wanted you to have her. She's your blood, too," Kendall says, and they all cry.
After Nealon's attack, Delphine calls Sarah to tell her the truth. Once Sarah relays to Ferdinand that Rachel is alive and Neolution has her, he smashes his traitor guard over the head. He starts to drag him toward the sulfuric acid and tells Sarah & Co. that he'll "be in touch" to work together against Neolution soon. That was easy?
Sarah gets a kind of happy ending as she jets off to see Kira.
The whole family is reunited and Kendall has a new hiding spot as they hug in the snow.
Alison's role in the finale was small, but important. She and Donnie helped lead Rudy to their home so Helena could kill him, and then later, we see her win the election.
At the big clone family dinner toward the end of the episode, she says, "Thank you, sestras, for your bravery, for protecting us, for making us feel normal. I know that whatever comes next, we face it together, as a family."
Preach, girl.
Cosima seemingly says goodbye to Shay in their last chat because she can't tell her girlfriend the truth about her clone life, but Delphine wants them to be together. Before she has to run away from Neolution, she tells Shay that Cosima should tell her everything.
"Be good to her," she says, handing over a card with Helena's clone ID number on it.
Also on her way out, Delphine stops to see Cosima. She tells her to keep the genome safe and Kendall Malone far away, they have a long kiss goodbye, and then she runs off.
But before she can get away, she's shot in the stomach and starts to bleed all over the concrete.
"What will happen to her?" are her last words.
RIP, Delphine.
Clone win of the week:
Helena's entire battle against Rudy, even if it ended in a weird place. He didn't stand a chance against her fighting skills.
Clone MVP of Season 3:
: Helena, who has kicked ass and taken names more than anyone. Her most memorable moment was just last week — when she used a paper cutter blade as a machete to save Alison and Donnie — but she also ate her own talking scorpion friend and saved Sarah this season. #TeamHelena.
Alyse Whitney is an entertainment writer whose life revolves around her DVR conflicts and all things Shonda Rhimes. Her work has appeared on Glamour, Teen Vogue, Bustle, MTV, POPSUGAR, TVLine, and more. Follow her on Twitter @AlyseWhitney


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I hope there is a statute of limitations on things we did and never told our parents about, but I doubt there is. I'm pretty sure my mother would still give me that 'more in sorrow than in anger' look she had practiced to perfection by the time I was a teenager, if I were to mention how my new friend Richard and I spent a summer Saturday night walking railroad tracks through a dark wood.
It was 10 pm and we were tired of hanging around Brian Doucette's rec room. We decided to go to the drive-in movies. There were four or five of us at this point, full of frenetic energy, ready to hit the road and catch a double feature. The problem being we didn't have a car, none of us was old enough to drive.
Original thinkers, we decided to walk. It was three or four miles to the Norfolk Drive-in along the shoulder of the road with cars and trucks blasting past. If we had been forced to make this march at gunpoint, say by our parents who were noted for this kind of cruelty, it would have been seared into our memories like the Bataan Death March. But since it was our own idea, it was nothing more than a lark.
The movie showing, as I recall, was 'The War Wagon' starring John Wayne, a real snoozer. I can't imagine any of us cared in the least to see it. Nevertheless, we climbed over the 12-ft. gate near the front of the drive-in and sat down in the first row of the parking lot on one of the concrete bumps below the screen. John Wayne's nostrils looked as big as dinner plates above us.
Someone in the distant concession stand must have seen us enter without paying, because in a few minutes a large man in a security uniform with a flashlight gripped in his hand came hustling up the row of cars towards us, breathing heavily and wearing a look of sadistic joy on his face. Off we raced like spooked squirrels, up and over the gate the way they never could get us to go up the climbing rope in gym class, and into the field beyond, running knee deep in mud.
I hadn't known Richard long; we were just finding out the things we had in common: science fiction magazines, writing poetry, the sacred mystery of girls. I was supposed to be at his house, he was supposed to be at Brian's. It was a beautiful night, and nobody was expecting us home.
Richard and I left the other three to make their way home and clean up, but for us the night was pulsing with wonder. We wandered down behind the junior high school where a spillway sent water shooting out into the darkness and washed out the mud in our pants cuffs and shoes. Then we put on our soaking shoes and walked off into the woods.
Behind the airport, where kids a year or two older than us went to park and make out, we came upon a set of rusted railroad tracks leading off into the trees. Old railroad cars sat off on sidings with doors sagging open. It was the perfect place for bums and fugitives to hide out, waiting to slit a kid's throat for a nickel.
The woods and the tracks went on forever, deep into the forests of our memory, five or six miles, at least. We were just walking, had no idea of where we were heading or when we would get there.
I think I know how Lewis and Clark must have felt when they finally came upon the mouth of the mighty Columbia River where it falls into the Pacific. We broke out of the trees on a hill looking down on the Chesapeake Bay and saw the glittering lights of the all-night Krispy Krème donut shop below. We drank coffee and ate donuts in the brightness of the 4 A.M. diner, then walked home through the streets at dawn, explorers without a guide.


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Critically assess the role of the auditor and the requirement for an independent opinion in 2015. Identify two factors that impact on the perceived independence of auditors and critically evaluate the extent to which they have been resolved within the current UK regulatory framework.
The role and responsibilities of auditors are developing as rapidly as the scope of the audit report. However, increasing responsibilities means increasing expectations, posing a greater risk to the perception of independence, indicated by the amount of research evidence suggesting auditor independence is not at the level it should be (Forbes, 2001). In light of major corporate and audit firm scandals in the last two decades (Toshiba, 2015; Arthur Andersen, 2002), there has never been such focus on auditor independence. This essay will critically assess the role of the auditor by today's standards, the relevance of an independent audit opinion in 2015, focussing on auditor independence and the threats therein, and the extent to which these threats have been resolved under the current UK regulatory framework. The proposed changes to the current framework will also be addressed, highlighting key areas for potential future research.
There have been a number of definitions for independence proposed in research (Bakar, Rahman & Rashid, 2005), however, the Auditing Practices Board (a branch of the Financial Reporting Council [FRC]) issued five Ethical Standards (ES) prior to its dissolution in 2012, providing the most reliable definition of independence in ES 1 as "freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity is impaired or could be" (para.13, p.6). Mautz and Sharaf (1961) developed a concept of independence consisting of two components, which has since been widely accepted amongst academics and the profession. The International Federation of Accountants (IFAC) now recognises two types of independence: practitioner-independence (of mind) and professional-independence (in appearance) (Campa & Donnelly, 2015). The main problem surrounding auditor independence arises largely from the latter of these two components. Lindberg and Beck (2004) conducted a survey of 1,500 Chartered Public Accountants pre and post-Enron, finding that due to auditor independence being a mental state, stakeholders could only assess an auditor's independence in appearance. They concluded that various threats including non-audit services (NAS) affected auditors perceived independence more detrimentally than actual independence. They also discussed the idea that regardless of whether the auditor is independent in fact or not, if the public does not believe them to be truly independent, they may feel they cannot rely on financial statements. It may therefore be argued that perceived independence is perhaps more important than actual independence. Beattie and Fearnley (2002) highlight the significance of perceived independence through a literary review of existing research, concluding that the value of audit is lost if auditors are not seen to act independently of management.
In continuation, Beattie and Fearnley (2002) also concluded that there is a difficulty in all studies posing to investigate the effects of certain factors on auditor independence. This difficulty being that independence in fact is unobservable and thus proxy measures are used, of which some, such as discretionary accruals, are questionable. This has a wide reaching impact, suggesting it is important to note how each study measures independence, demonstrating the importance of perceived independence.
The Purpose of Audit
The main purpose of audit is to provide an independent, professional and unbiased opinion on the accounts of the company being audited. Traditionally, auditors gave a binary 'yes/no' opinion as to whether the financial statements were 'true and fair'. In a speech given by Martin Bauman (2014), chief auditor of the Public Company Accounting Oversight Board, he identifies the current issue that investors only check reports to see who the auditor is and if the opinion given is clean, inferring that the independent opinion is in fact the most valuable content of the report, also expressed by PwC (2011). The significance of this statement is that it demonstrates the recognition of the weaknesses of the audit report by regulatory bodies as a whole, which has spurred the recent developments in the adoption of the new audit report and reforms within the profession. This new report also emphasises the importance of the opinion and its usefulness to users by bringing it to the forefront of the report.
Agency theory suggests that the need for audit arises as a result of the separation between principals (shareholders) and agents of the principals (directors). It was proposed, therefore, with reference to the 'remoteness gap' (appendix 1), that the role of auditors is to bridge this gap by acting as intermediaries between management and shareholders (Porter et al., 2003 [cited in Adelpo, 2012]; Lee, 1986). Undoubtedly, conflict arises as the primary source of information on which shareholders may assess managements stewardship is the financial statements, which are prepared by management. This highlights the relevance of Mautz and Sharaf's (1961) postulate that audit exists as a result of the need to prove that the statements by management are valid, providing a solid basis for further research.
In reality, auditors test samples of transaction classifications, however, the current public understanding is that auditors check all transactions and accounts, and are thus heavily criticised in the media when a scandal occurs, as was seen after the financial collapses in 2000-2002 (Fargher & Jiang, 2008). This difference in understanding between what auditors are expected to do, and actually do is termed the 'expectations gap' (appendix 2) and the "perceptions of auditor independence are a fundamental part of this" (Beattie, Brandt & Fearnley, 1998, p.159). The substantial impact of research into the expectations gap is such that reforms within the profession are designed in an attempt to reduce the gap in order to increase perceived independence (Beattie et al., 1998; Ruhnke & Shmidt, 2014).
Factors Affecting Auditor Independence
There are numerous factors appearing to impact auditor independence, most of which are strongly interlinked and are summarised in Shockley's (1982 [cited in Gray, Manson & Crawford, 2015]) conceptual model of perceived independence (appendix 3). These factors, identified from existing research through causal analysis, include; non-audit service fees, competition, tenure, audit firm size, accounting flexibility, professional sanctions, auditors legal liability, and the fear of losing clientele or reputation. Given that Shockley's model is now over 30 years old, a more recent and perhaps appropriate model to use is established by Tepalagul and Lin (2015) confirming only three of these threats; client importance, NAS, tenure, and introducing the new threat of client affiliation with audit firms (appendix 4). However, both studies rely on existing research to form models, which rest on the assumptions and limitations of previous research. It may therefore be suggested that a new model based on current data collected personally by the researcher would be more credible. Similarly, Beattie, Brandt and Fearnley (2005) identified that these factors are not included in the current audit risk model, suggesting a need for model restructuring. Each factor has its relative strengths and weaknesses, nonetheless, for the purposes of this essay I will focus on two factors I consider to be most important: NAS and tenure.
Non-Audit Services
One of the concerns for auditor independence is based on the increasing demand for auditors to provide NAS. Research by Canning and Gwilliam (1999) may be used to explain this growth, as they discovered users of financial statements were accepting of a small impairment of auditor independence as a consequence of NAS, provided they resulted in a better quality audit. It has been alleged that UK major audit firms use audits as loss leaders to win contracts, hoping that clients will purchase additional services (Mitchel et al., 1993 [cited in Canning & Gwilliam, 1999). It is in this respect some critics stipulate that auditors compromise their independence simply by providing NAS to clients (Simunic, 1984; Parkash & Venable, 1993; Firth, 1997; Canning & Gwilliam, 1999). Campa & Donnelly (2015), whilst agreeing with this premise, used a moderating variable derived from abnormal NAS fees to measure independence, finding that both practitioner and professional-independence became compromised by the size of NAS fees. The significance of this research is that it draws a distinction between NAS and NAS fees, allowing for further research to be conducted to better understand how separate these two factors truly are. Similarly, although representing views from Malaysia, a survey of accountants conducted by Bakar and Ahmad (2009) found that currently the size of NAS fees poses the greatest threat to auditor independence (appendix 5). However, there are still arguments that NAS and their associated fees do not negatively impact auditor independence (Ashbaugh, LaFond & Mayhew, 2003; Barkess & Simnett, 1994; DeFond, Raghunandan & Subramanyam, 2002). For now, there seems to be little consensus as to whether independence is impaired by the provision of NAS. If so, by which particular services, as investor perceptions of independence are thought to vary with the type of NAS (Mishra, Raghunandan & Rama, 2005 [cited in Dart, 2011]; Quick & Warming-Rasmussen, 2015), which may be as a result of a number of threats: familiarity, self-review, advocacy, self-interest and others. Rather, it may be due to the dependency of audit firms on the income generated from these services.
The current legal restrictions in the UK on the provision of NAS are minimal, with regulations coming predominantly from professional bodies, standard-setting bodies and other regulators (Gwilliam, Teng & Marnet, 2014). The main regulations for NAS are provided in the APB's ES4 and ES5, which prohibit audit firms from acting as auditors of a company who's fees exceed 10% (listed) or 15% (non-listed) of the firm's total income. These standards require in such cases for the auditor to resign or not stand for reappointment. One safeguard improvement could be to prohibit all NAS, however, a study published by an ICAS working group concluded there would be no benefit to the complete prohibition of NAS (ICAS, 2010 [cited in Gray et al., 2015). Another proposition would be for NAS to be provided by a function separate from audit. This is supported by Canning & Gwilliam (1999), who used questionnaires and interviews to gather detailed information from academics, investment managers, corporate lenders and financial analysts, concluding that perceptions of independence were reduced as a result of audit team personnel providing the NAS. It is now expected that major changes are to occur in mid-2016, as a cap on billable NAS fees and a list of prohibited NAS are scheduled for adoption from the EU Audit Directive 2014 (PwC, 2014). This aims to reduce the notable problems within this threat, improving auditor independence and stakeholder confidence.
Before discussing tenure, it is first important to note the impact of competition on tenure and independence. The audit market is stifled by the 'Big Four' (Chambers, 2011), and it is this lack of choice of firms with the capability to audit multinationals that drives companies to maintain long tenure periods with audit partners (ACCA, 2014). This signifies that long tenure periods are not always by choice, but perhaps necessity, reinforcing the calls for increased competition. Auditors may have their independence tested when directors use their powers to pressurise and manipulate auditor behaviour by threatening replacement (intimidation threat) (Allen & Siegel, 2002). However, this threat affects auditor's actual independence more than perceived independence, and is less likely to occur as relationships grow with tenure. Therefore, in my view, the main threat posed to perceived independence by tenure is the familiarity threat. When companies fail, the common accusation is that auditors have compromised their independence by becoming too close to the company. This accusation is based on the assumption that long tenure periods facilitate the growth of relations between auditors and clients, with auditors assuming more managerial responsibilities (QFinance, n/a). Research has repeatedly shown that long tenure periods lead to the reduced inclination to issue a qualified report, using this as a measure of independence (Geiger & Raghunandan, 2002; Barkess & Simnett, 1994; DeFond et al., 2002). This research therefore brings into question the validity and reliability of the audit report itself, and consequently the audit opinion. There is, however, a positive element to familiarity in that the auditors detailed knowledge of the client allows them to provide better, tailored services, which are likely to improve audit quality, and arguably allow auditors to "become more independent of management" (Solomon et al., 1999 [cited in Ghosh & Moon, 2005, p.588]).
As a means of addressing these threats, the current rules in the UK require FTSE 350 companies to put their audits out to tender every 10 years. The reasoning behind this is to try and increase competition and confidence in the industry, to reduce complacency and to encourage innovation (Gray et al., 2015), which were all said to be lacking in firms with long tenure periods (Shockley, 1981). The new reforms, as previously mentioned, will require companies to change auditors every 10 years, and it is assumed the UK will adopt the tenure extension options. This gives prominence for future research to investigate the effects of different lengths of tenure on auditor independence for potential reforms to promote the positive element of tenure, whilst minimising the threats.
In addition to these specific safeguards, there are a number of more generic safeguards aimed at reducing risks to auditor independence, classified by IFAC into three main categories, "those created by the profession… by legislation or regulations… and those involving third parties" (Beattie et al., 2005). Safeguards created by the profession, legislation and regulations include measures such as certification and training with Recognised Qualifying Bodies and Recognised Supervisory Bodies, continuing professional development, ethical standards set by regulatory bodies, as well as the many professional standards, legislation and corporate governance regulations. These efforts all aim to maintain professionalism, integrity, and to increase the public perception of auditor independence.
In conclusion, after examining empirical evidence and looking at an array of studies using different data collection methods, it is clear from the varying conclusions that there is much confusion as to which factors pose the greatest threat to auditor independence. However, the answer to the question regarding the relevance of the audit opinion in 2015 is unequivocally yes, the opinion is still valued. It provides confidence in capital markets which fuel the economy, and is the confirmation to shareholders and other users that the auditors have complied with relevant legislation and standards, vicariously affirming their independence. Similarly, as demonstrated in this essay, research has shown that the most valuable content of the audit report is the independent opinion. Independence, like scepticism, is primarily a state of mind, and thus unobservable. This makes it hard to draw conclusions on the extent to which particular factors compromise auditors' independence. However, it is my personal view that the biggest threats facing audit today are those to perceived independence as opposed to practical independence. The current and future reforms should therefore be designed with the aim of reducing the expectations gap that exists between stakeholders and the profession, and restoring independence (perceived and practical), and confidence where they are much needed. The timing of these new reforms is imperative, as the profession not only needs change, but regulators must also be seen to be actively improving the profession following numerous corporate failures, to prevent any further detriment to the public perception of auditor independence.
Appendix 1. – The role of audit in terms of the 'remoteness gap'
Appendix 2. – Structure of the audit 'expectations gap'
Appendix 3. – Shockley's (1982) conceptual model of perceived independence
Appendix 4. – Ranking of factors influencing auditor independence
Table II. The importance of factors in influencing AI (1-Most important; 6-Least important): The mean and rank of factors
Reference List
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Adelopo, I. (2012). Auditor Independence: Auditing, Corporate Governance and Market Confidence. Surrey: Gower Publishing Limited.
Allen, W.T. & Siegel, A. (2002). Threats and Safeguards in the Determination of Auditor Independence. Washington University Law Review. 80 (2), 519-539.
Ashbaugh, H., LaFond, R., & Mayhew, B. (2003). Do Nonaudit Services Compromise Auditor Independence? Further Evidence. International Journal of Business and Management. 78(3), 611-639.
Bakar, N.B.A. & Ahmed, M. (2009). 3. International Journal of Business and Management. 4(12), 129-141.
Bakar, N.B.A., Rahman, A.R.A., & Rashid, H.M.A. (2005). Factors influencing auditor independence: Malaysian loan officers' perceptions. Managerial Auditing Journal. 20 (8), 804-822.
Barkess, L. & Simnett, R. (1994). The Provision of Other Services by Auditors: Independence and Pricing Issues. Accounting And Business Research, Forthcoming. 24(94), 99-108.
Baumann, M. (2014, May). Auditing: Perspectives on its Role, Relevance and Reliability. Paper presented at the Accounting Circle Conference, University of South Florida
Beattie, V., Brandt, R. & Fearnley, S. (1998). Auditor independence and the expectations gap: Some evidence of changing user perceptions. Journal of Financial Regulation and Compliance. 6(2), 159-170
Beattie, V., Brandt, R., & Fearnley, S. (2005). Auditor independence and audit risk: a reconceptualisation. Journal of International Accounting Research. 4(1), 39-71.
Beattie, V. & Fearnley, S. (2002). Auditor independence and non-audit services: A literature review. London: Institute of Chartered Accountants in England and Wales.
Campa, D. & Donnelly, R. (2015) Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies. Accounting And Business Research, Forthcoming.
Canning, M. & Gwilliam, D. (1999). Non-audit services and auditor independence: some evidence from Ireland. European Accounting Review. 8(3), 401-419.
Chambers, A. (2011). Audit Market Concentration: Implications and Solutions – a Personal Perspective. In The British Accounting and Finance Association's Auditing Special Interest Group's 21st Audit & Assurance Conference at The Institute of Chartered Accountants of Scotland, Edinburgh. Retrieved from http://static.aston.ac.uk/asig/House%20of%20Lords%20Inquiry_Binder.pdf.
Dart, E. (2011). UK investors' perceptions of auditor independence. The British Accounting Review. 43(3), 173-185.
DeFond, M.L., Raghunandan, K., & Subramanyam, K.R. (2002). Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. Journal of Accounting Research. 40(4), 1247-1274.
Fargher, N.L. & Jiang, L. (2008). Changes in the audit environment and auditors' propensity to issue going-concern opinions. Auditing. 27 (2), 55-77.
Firth, M. (1997). The Provision of Nonaudit Services by Accounting Firms to their Audit Clients. Contemporary Accounting Research. 14(2), 1-21.
Forbes. (2001). Was that auditor's opinion really independent?. Retrieved from http://www.forbes.com/global/2001/0319/040.html.
Geiger, M.A. & Raghunandan , K. (2002). Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory. 21(1), 67-78.
Ghosh, A. & Moon, D. (2005). Auditor Tenure and Perceptions of Audit Quality. The Accounting Review, 80(2), 585-612.
Gray, I., & Manson, S., Crawford, L. (2015). The Audit Process: Principles, Practice and Cases (6th ed.). London, England: Cengage Learning.
Gwilliam, D., Teng, C.M., & Marnet, O. (2014). How does joint provision of audit and non-audit services affect audit quality and independence? A review.
Lee, T.A. (1986). Company Auditing (3rd ed.). Wokingham: Von Nostrand Reinhold (UK).
Lindberg, D. & Beck, F.D. (2004) Before and After Enron: CPAs' View on Auditor Independence. The CPA Journal. 74(11), 36-39.
Mautz, R. & Sharaf, H. (1961). The philosophy of auditing. Sarasota, Florida: American Accounting Association.
Parkash, M. & Venable, C. (1993). Auditee Incentives for Auditor Independence: The Case of Nonaudit Services. The Accounting Review. 68(1), 113-133.
PwC. (2011). PwC Comments on IAASB Consultation Paper: Enhancing the Value of Auditor Reporting: Exploring Options for Change. Retrieved from https://www.pwc.com/us/en/cfodirect/publications/comment-letter-ifac/pwc-comments-on-iaasb-consultation-paper-enhancing-the-value-of-auditor-reporting-exploring-options-for-change.html.
PwC. (2014). EU audit reform Providing non- audit services. Retrieved from http://www.pwc.co.uk/assets/pdf/pwc-uk-eu-audit-reform-client-briefing-nas-7-aug-2014.pdf.
QFinance. (n/a). Threats to Auditor Independence and Possible Remedies. Retrieved from http://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full#s4.
Quick, R.A. & Warming-Rasmussen, B. (2015). An Experimental Analysis of the Effects of Non-audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany. Journal of International Financial Management & Accounting. 26(2), 150-187.
Ruhnke, K. & Schmidt, M. (2014). The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research. 44(5), 572-601.
Shockley, R.A. (1981). Perceptions of Auditors' Independence: An Empirical Analysis. The Accounting Review. 56(4), 785-800.
Simunic, D. (1984). Auditing, Consulting, and Auditor Independence. Journal of Accounting Research. 22(2), 679-702.
Tepalagul, N. & Lin, L. (2015). Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing & Finance. 30(1), 101-121.
List Of Statutes And Standards
APB. (2010). Ethical Standard 4 (Revised): Fees, remuneration and evaluation policies, litigation, gifts and hospitality. Retrieved from https://www.frc.org.uk/Our-Work/Publications/APB/ES-4-(Revised)-Fees,-remuneration-and-evaluation-p.pdf.
APB. (2011). Ethical Standard 1 (Revised): Integrity, objectivity and independence. Retrieved from https://www.frc.org.uk/Our-Work/Publications/APB/ES-1-(Revised)-Integrity,-objectivity-and-independ.pdf.
APB. (2011). Ethical Standard 5 (Revised): Non-audit services provided to audited entities. Retrieved from https://www.frc.org.uk/Our-Work/Publications/APB/ES-5-(Revised)-Non-audit-services-provided-to-audi.pdf.
Featured image courtesy of http://intheblack.com/~/media/intheblack/allimages/magazine-2015/11-inpractice/goldfish-bowl.jpg


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The Emerging Technologies Competitors is the Royal Society of Chemistry's annual innovation initiative, turning promising ideas into industrial actuality. The fact is that each day many enterprise and corporate houses are transferring towards the voice providers for getting more advantages and benefits. For a fixed recurring fee, the service bureaus provided hardware, software and service administration to prospects who may not be capable to make the capital and operational investments required to purchase and preserve programs internally.
To remind you, Hype Cycles are administration fashions that help organizations understand the landscape of technology maturity and markets, and to determine which know-how innovations to adopt, postpone or ignore, and when is an applicable time to adopt. The whole lot can now be completed by the completely different means offered by the brand new and emerging technology like wi-fi telephone, wi-fi Internet and so on.
Ideally, digital market places are centered on a selected industry. The transfer towards emerging and converging technologies can be elevating challenges for integrating concepts resembling intellectual property (IP) between fields that have developed distinctly different IP doctrines over time. No matter how the U.S. energy portfolio adjustments, an increasing share of future wants will be met by power-conversion and power-demand applied sciences now in the analysis or development stage.
Whereas RFID has existed since the 1960's latest technological adjustments have diminished the fee and allowed the expertise for use in more functions. Whether the discussion revolves around robotics or virtual reality, or what analyst firm IDC dubs "augmented humanity," CIOs have an obligation to maintain their eyes to the technological horizon.
Whether and to what extent any of these technologies ultimately contributes to altering our energy future will depend upon many factors, from advances in know-how development to the priorities mirrored in government policy. Emerging applied sciences are these technical innovations which signify progressive developments within a area for aggressive advantage ; three converging technologies symbolize beforehand distinct fields which are ultimately shifting towards stronger inter-connection and comparable goals.


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Team | Leadership
Roger Delaney
Roger has more than 23 years of experience in the construction industry. Based out of our Atlanta office, Roger specializes in overseeing and delivering high-end projects ranging from new corporate office space, law firm offices, to data centers and financial institutions.
In 2014, Roger was promoted to senior vice president and head of our Atlanta office. In his role, he is responsible for leading the direction of our Atlanta office, overseeing all projects and cultivating our corporate culture.
Notable Projects & Clients
- U.S. Marine Corps Reserve Commander's Award, Marine Toys for Tots, 2017
Affiliations & Certifications
- Associated Builders and Contractors (ABC)
- CoreNet Global
- U.S. Green Building Council (USGBC)
- Architectural Woodwork Institute (AWI)
- LEED Accredited Professional
- OSHA 30-Hour
- State of Georgia General Contractor Qualifying Agent
B.A., English Literature and Communications, Rutgers University


text: Infrastructures—whether physical, informational, digital—can have regulatory-type effects. These include requiring, preventing, channeling, enabling, and nudging particular human and social behavior. Infrastructures also help to shape second-order regulatory-type actions and structures. When stable, these infrastructures exert substantial power in social ordering. They interact or compete with law. In these ways, infrastructures have major effects on social relations, identities, roles, capabilities, and possibilities. We propose study of these phenomena under the moniker "Infrastructures as Regulation" (InfraReg). Read an initial project description here.


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Week of 8.17.07
Home Insurance 9-1-1
This Week: About the Show | Interview: Darrell Preston | Home Insurance Tips | Industry Responses | Viewer Comments | Transcript
In the fall of 2003, one of the largest recorded wildfires in California's history destroyed over 2,200 houses and killed fifteen people. Soon after, many who'd lost their homes had a rude awakening: their insurance did not nearly cover their losses as expected.
Video: Home Insurance
The insurance industry, which claims to cover "more property, more lives, more liability-related risks than any time at history," is busy fighting allegations that customers are receiving smaller payouts than what they were promised. This week, NOW collaborates with Bloomberg Markets magazine to investigate tactics some insurance companies may be using to reduce, avoid, or stall homeowners' claims in an effort to boost their own earnings.
"The insurance industry...is purposely misleading customers," California Lieutenant Governor and former Insurance Commissioner John Garamendi tells NOW. "The first commandment of the insurance industry is, 'Thou shalt pay as little, as late, as possible.'...You go to financial heaven if you can carry out that commandment."
Program Resources» Video
» Audio [mp3, 48kbps]:
Stream, Download, Podcast
» Transcript
» Feedback
The insurance industry is enjoying record-breaking profits, but who's paying the price?
Related Links
Bloomberg: Home Insurers' Secret Tactics Cheat Fire Victims, Hike Profits
The Foundation for Taxpayer & Consumer Rights: Information about Homeowners Insurance
United Policyholders: State by State Help
More from NOW:
Katrina Aftermath
Still In Harm's Way?
Topic Search: Business/Corporate Ethics


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✖ Close Menu
About Evergreen Enterprises, your supplier of wholesale gifts, wholesale home decor and wholesale garden decor
Wholesale Solar Powered Glass Bird Baths
For true fans, every game day is an opportunity to join together, eat good food, and unite in cheering on the team that deserves to win. Evergreen offers the gear for fans to entertain guests and celebrate every game day in style while showing off team loyalty.
Grilling aprons are essential tailgating accessories whether it's for the stadium or the backyard. Aprons for the stylish fan can be coordinated with matching pot holders and kitchen towel sets. These aprons are made of 100% cotton fabric and feature an embroidered NFL team or collegiate logo.
We also offer hand-painted embossed glass serveware for fans who bring the tailgate home. Our team-themed platters and dip bowls feature interchangeable glass charms that attach with an easy plastic plug. Each unique piece can be used with or without the charms. Other accessories for the homegater include our wine holders, bottle stoppers, bottle openers, and napkins—all with featured team logos.
For game day or everyday, these team-themed items are crucial for fans. Whether it's for tailgating or homegating, Evergreen's line of sports entertaining accessories are must-haves from pre-season to the playoffs.


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Class Schedule
The studio is closed during the month of August. Have a nice Summer!
Classes will resume in September in compliance with what the covid requirements will be. I will keep a few classes on zoom given the good reception I've had.
Classes at the studio have to be booked and can have a maximum of 4 students. Bring your own mats, blankets, pillows, etc. Changing room not available – come with your yoga clothes already on.
All required safety precautions have to be followed.
My classes include dynamic sequences, repeated a set number of times, and static postures, held for a set number of breaths.
Dynamic practice – which is always slow, guided by a steady and calm breath, by a calm and regular heart rate – can be considered as preparation for the static practice.
This is both from a physical perspective, as moving in and out of a posture helps us to better understand the potential difficulties of the posture and a mental perspective, as our constantly moving lifestyle does not prepare us to be still.
On the other side, maintaining a posture for a long time, as done 'traditionally' for meditative practices, is not easy. The body reveals unexpected rigidity and discomfort, if we are not prepared to modified the posture to accommodate our own particular bodies. Other times, if the posture is comfortable, it is our mind which starts to become restless.
Yoga is a complete discipline which involves both the body and the mind. They are two aspects of the same nature, which have to work together to help us reach a state which goes beyond body and mind. We need to refine both!
I try to facilitate attendance by letting people free to choose the day they come, pick one or two or more of the many classes available from the schedule!
Wednesday and Friday morning classes are gentler, involve many modifications and are targeted at people with back problems or specific needs but everybody is welcome
I am also available for individual classes, kids, kids+parents, classes in villas or holiday homes.
Contact me for more information and details, and to enquire about additional classes. The studio is in Isola d'Arbia (Siena) in Via della Mercanzia 20 (bus n. 2 from Piazza del Sale)
Send an email to email@example.com or call/whatsapp me at 3401750010.
To contact me on messenger: m.me/theyogicatsiena
or by email:


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Born out of a swimwear obsessed founder in an office in Stockholm, Sweden, Elsa & Rose Swimwear has now reached endless customers around the globe.
Inspired by the beach culture of the American west coast with glimpses of our Scandinavian heritage, our designs are made to make you feel free and empowered. With the launch of our #selfloveclub panties collection, we are also introducing recycled materials into our product range.
We believe in the fact that all women should feel comfortable in their skin, no matter what body shape they have. Working only with models that have a healthy BMI is something that is fundamental to our core beliefs.
Spreading the love of swimwear starts with spreading the love of your own body. That is also why we donate to international foundations against eating disorders. For more info, don't hesitate to send us an email.
/Elsa & Rose Team
Say hi: firstname.lastname@example.com


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Rochedale Shopping Village
549 Underwood Rd
Rochedale QLD 4123
(07) 3341 7311
It is an unfortunate truth that domestic violence can happen to anyone. If you feel that you have suffered a form of domestic violence, Jones Leach Lawyers can help you respond appropriately and protect your wellbeing.
As the 21st century moves forward, more and more forms of domestic violence arise. These include:
If you feel immediately in danger as a result of domestic violence, please call 000.
In Queensland, the most common means of precluding domestic violence is a permanent or temporary civil Court order that imposes conditions that protect one from future violence.
Jones Leach Lawyers can help you move forward from this vulnerable period in your life. Call today or book your consultation online.


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Solidago uliginosa
Solidago uliginosa Nutt.
Bog Goldenrod
Bog goldenrod is a native of North America. For a comparison chart of some of the varieties of goldenrods, see Solidago.
Identification: Plants are perennials, and are 24-60" (60-152 cm) high. They are found in bogs and swamps, an identifying feature (since most goldenrods prefer dry land). Stems are round, not four-sided as in some goldenrods, and smooth. Leaves at the base of the plant are up to 12" (30 cm) long and about one eighth as wide, and finely toothed. All leaves are smooth on top. The base of each leaf is clasping—it wraps partly around the stem. The yellow flowerheads, up to 7" (17 cm) long, form a tight conical cluster at the top of the plant. Individual flowers have 1-8 petals.
Edibility: Not edible.
Online References:
Solidago uliginosa on Ontario Wildflowers
Solidago uliginosa at the University of Wisconsin's Robert W. Freckmann Herbarium
Solidago uliginosa on the Connecticut Botanical Society's Connecticut wildflowers site
Solidago uliginosa on eFloras
Solidago uliginosa at the Lady Bird Johnson Wildflower Center
Solidago uliginosa at the U.S. Geological Survey's Northern Prairie Wildlife Research Center
Newcomb, Lawrence, Morrison, Gordon (Illus.), Newcomb's Wildflower Guide, Little, Brown and Company, 1977, p. 446
Peterson, Roger Tory, McKenny, Margaret, Peterson Field Guides: A Field Guide to Wildflowers of Northeastern and North Central North America, Houghton Mifflin, 1968, p. 194
Solidago uliginosa description by Thomas H. Kent, last updated 25 May 2020.


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Eastbourne Chess Club meets every Friday at 7.30 in the RAFA Bridge Club, 11 Wish Road, BN21 4NX.
Eastbourne Chess Club is closed until further notice
Club President Doug Stevenson can be contacted on email@example.com 01424 272581.
Alternatively, you can contact the club secretary Colin Clark on
email@example.com 01323 737432
This friendly Club meets every Friday 7.30 at RAFA Bridge Club, 11 Wish Road, BN21 4NX..
The venue is a 5 minute walk from Eastbourne train station and boasts a large, comfortable lounge area, members' bar, stairlift, and a continuous season of events throughout the year. We have four teams playing in the mid-Sussex league with chess players, and games, suiting all abilities. The Club also organises a number of very popular chess lectures throughout the year..
The club runs a junior sessions from 6.30 – 7.30


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Special Report: M.O.O.D. of America on Employee Benefits
The Special Report: Measuring Optimism, Outlook and Direction (M.O.O.D.) of America on Employee Benefits study, conducted by Lincoln in 2016, uncovers working Americans' views on a number of topics -- including financial wellness, benefits understanding and enrollment, employer communications and more.
The "Right Track" to Financial Wellness: Five Key Factors
About half of the working population in the U.S. – 55 percent of individuals surveyed – feel they are on the "right track" to achieving financial wellbeing, while the remaining 45 percent of feel they are not currently headed in the right direction.
This study looked into the lives of the "right-trackers," and found five key factors – behaviors and influencers in these individuals' lives – that contribute to their feelings of financial security and overall financial success. While some of these factors are clearly related to finances, others have nothing to do with money.
Related materials:
- Infographics
- Video: Perspectives on the data from Eric Reisenwitz, Head of Group Benefits Product and Operations at Lincoln Financial Group
- Sourced data
- News release
LGBT Employees and Benefits: Impact of Marriage Equality
A year after the Supreme Court's historic marriage equality ruling (Obergefell v. Hodges, June 2015), Lincoln Financial surveyed employed LGBT individuals to measure the impact of the ruling on employee benefits. The study found that while about 30 percent of LGBT individuals ARE proactively making changes to their workplace benefits as a result of the ruling, 50 percent are still unaware of its specific effects on their benefits.
Related materials:
- Infographics
- Video: Perspectives on the data from Eric Reisenwitz, Head of Group Benefits Product and Operations at Lincoln Financial Group
- Sourced data
- News release
Related Infographics
Press Releases
Previous Year Studies
The results of the 2015 study provide a closer look at non-medical workplace benefits, including dental insurance, disability insurance, life insurance, critical illness insurance and accident insurance, and the ability of these products to heighten an employee's sense of confidence in their financial future.
Special Report Highlights
The results from Lincoln are in. The Special Report: M.O.O.D. of America on Employee Benefits survey uncovers a correlation between enrollment in nonmedical benefits and employee confidence, optimism and future financial preparedness. The study validates the need for nonmedical workplace products — including disability, dental, life, vision, accident, and critical illness insurance — highlighting their ability to boost employees' confidence in their financial futures.
News Releases and Media Advisories


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Metalmark Capital seeks to build long-term value through active and supportive partnerships with the companies and management teams in which we invest. By taking a hands-on approach to helping businesses in all stages of development achieve their goals, we strive to be a major contributor to their growth and success.
Enabling enterprises to achieve success
We work to create and transform companies, growing them organically and/or through acquisition, and often creating companies of a much larger scale. With diligence and creativity, a shared vision with management and consistent support regardless of market conditions, our goal is to create exceptional value in every company in which we invest.
A long-term partnership with management
We partner with management teams and successfully maintain relationships over long periods of time. Often, we make several investments with the same managers over time — working with them as they move from one entrepreneurial venture to the next. In each investment we make, we carefully align interests and incentives.
20+ years of private equity experience
Our heritage stretches more than 20 years, since our beginnings as part of Morgan Stanley Capital Partners. Our experienced principals and professionals have a long history of working together as a team, and most of them have spent their entire careers in private equity.
Deep industry knowledge and relationships
We are a knowledgeable, educated partner who adds strategic value to our portfolio companies. We have deep expertise in our core industries, gained from our two decades of private equity investing experience. We augment our expertise with the insights of an actively engaged Advisory Board — made up of some of the world's best minds in a range of industries — and the knowledge of 150 CEOs and other senior managers with whom we maintain proprietary relationships.
Ability to manage complex transactions
We don't shy away from complexity — we believe it creates opportunity. We take the time and make the effort needed to work with companies facing difficult transformations or stringent regulatory issues, and work alongside them to make their vision reality.


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"Smart" devices promising convenience; dumb inconveniences just like pills that result in lackluster results and/or more side effects.
Yes, I am at it, again! I am livid about the latest and upcoming "smart" technology! If you have any brain cells left to digest some food for thought, dig in.
Those talking speakers–which are supposed to make life easier and answer all of your questions so you never have to use your brain for more than uttering words and pushing a button–are a potential security risk IF you have devices–including phones, appliances, door locks, home computers (which might hold tax/income files, insurance records, bank/retirement account links, etc.)–connected to the same WiFi network.
Local news reporters recently suggested hackers could do some serious damage to your records, resources and even your home if this is the case. They recommended creating separate networks for each branch of technology and extra complex passwords, "ones you might not even remember."
…Wait. Did you just hear/read that right? Yep. Passwords you might not even remember.
First, they make technology to simplify life. And, like so many new inventions these days, these conveniences ask you to link every aspect of your life together, put everything online and/or in one digital storage unit. How convenient…for thieves!
You don't have to think much. You can turn everything on and off from the small nuclear reactor you keep in your purse or back pocket. You can get money wherever, whenever. Why do your own taxes or even send a check when you can link the IRS to your bank account and let them do the draining–er, work–for you? But, those who want what you have (and know how to program the very things you put your faith in) will make stealing and/or ruining it easy.
Need I mention the latest thing in American credit cards (not new to Europe, among other places)? Those wonderful "smart chip" cards that are supposed to be better protection for your credit/money. Yet, as quickly as they get "mandated," there are commercials for thieves with devices that can scan them much the way the latest designs for retail/grocery stores without cashiers (among other employees) can scan your card and send the bill to your house (to save you the hassle of waiting in a line with other human beings with whom you no longer seem able to socialize and/or tolerate). As an added security feature, there are ads for wallets with metal mesh protection layers…if that does the job. But, if you are protecting your wallet from thieves with scanners and camera phones and "skimmers," how are those locations that detect your card and send the bill to your home supposed to read your card? Heaven forbid you have to stop, pull out your bulletproof wallet, dig out the credit card for that store and swipe/scan it. Oh, that would be too much work. Wouldn't it have been easier to just not invent credit cards? Or, here's a novel idea, STOP MAKING EVERYTHING COMPUTER-DEPENDANT!
THEN, you're supposed to separate everything you just learned how to connect AND lock it away with a complex password you may not remember. Exactly where are you supposed to safely put all of these passwords you may not remember? Isn't one of the thoughts behind designing a password to make it something you'll remember and not need to write down? Will you remember where you put the passwords you have to hide from any wandering snoop that may come along?
Will someone please hold my shoulders so the room stops spinning?
How stupid do humans have to be until the whole world explodes or shuts down? Seriously. No, not Sirius-ly or Siri-ously. Seriously. A word you can find in an actual paper and cardboard dictionary if you can make the effort to find one and use those things you call fingers to do more than swipe right.
Back in my youth, the least intelligent technology–aside from the occasional invention that died out before every "average joe" knew about it–came in yellow and black books, guides for "dummies," to make life easier and save students the chore of reading actual literature. Then computer classes began, and the whole world started going down the tubes as fast as it was making global connections.
You don't hear much about those "dummy guides" anymore because you or people you know are likely already the dummies talking to the devices that are now capable of doing your homework for you. The dummy guides are now "help" buttons (which are practically useless due to the fact idiots sometimes compose the "simple" text and diagrams they provide), search engines and digitized voices. Don't you feel educated?
What's the sense in spending money on education when technology is going to rob everyone of their brains? I would not be surprised if some tech heads are doing calculations to figure out how many human brain cells are required to get the robot revolution underway before humans are no longer able to program and repair said robots. Won't we all feel better when we no longer exist and some white plastic-faced box is turning everything we lived for into fertilizer.
Unplug, now, people. Unplug, now. Think before you compute. And, someone help us all if any more of this crap is forced upon us.


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New Insurance Rules for Tornadoes
Related Story
JEFFERSON CITY - The Missouri Department of Insurance set new rules for smaller farm mutual companies Tuesday.
The new rule makes sure insurance companies located in small, rural towns will not be completely wiped out of surplus and ran out of money when paying their claims in certain instances like the Joplin tornado in May 2011.
These smaller insurance companies will be required to have insurance themselves to make sure future losses will not deplete their surplus funds by more than 20 percent in one year.
After the Joplin tornado, one small farm mutual insurance company almost went bankrupt because they did not have sufficient enough funds to pay their customer's claims.
"It's really important that these companies be protected because they serve a very important role in our state. A lot of rural home and business owners have a hard time finding property insurance coverage, so it's very important that these farm mutuals stay around," said Travis Ford, spokesman for the department of insurance.
The new insurance rules will go into effect January 1.


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BIMCO's Holiday Calendar covers general holidays in over 150 countries, plus local holidays and working hours in more than 680 ports around the world.
Find specific taxes, tariffs and charges for a port, state or county
Find a port, state or country
Do you want to compare your ship performance vs industry standard and identify efficiency improvements? The Shipping KPI system is the tool for you.
Find out more
For all the latest of BIMCO's own market analysis on global shipping, including macroeconomics, dry bulk, tanker and container.
View all market analysis
View bunker prices
BIMCO's own free-to-use fleet graphics and 3rd party market reports on sale & purchase, newbuilding, demolition, dry bulk and oil tankers.
View all market reports
BIMCO's statements are our position on topical policy issues which we consider relevant to our members.
View all statements
Find all the latest press and major news from BIMCO.
View all press releases
Want to buy or download a BIMCO publication?
View all publications
As adopted at the General Meeting in Athens, May 2019
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Find spokespeople, photos and logo.
Want to buy or download a BIMCO publication? Use the link to get access to the ballast water management guide, the ship master's security manual and many other publications.
At BIMCO, we follow the authorities' recommendations and do everything possible to minimise the spread of COVID-19 (coronavirus). This means that we take a number of precautions in our daily lives, which also affect our courses.
Planned courses which cannot be held in accordance with recommendations from the authorities, will be re-booked for a later date. If you have already registered for a course, you will be notified by e-mail.
Please contact us if you have any questions email@example.com
10% group discount is available for registering 3 or more participants from the same company.
The workshop combines a range of lecturers on voyage and time chartering with sessions on related day-to-day issues and troubleshooting.
Some of the topics you will cover.
You will be taught by hand-picked industry experts who have built a career out of solving complicated commercial law issues. The combination of theory, discussion and casework will make the complexity of legal issues clear and manageable. The speakers will share valuable experiences and point participants towards practical solutions, which can be used on the job. The course will also facilitate networking between international shipping peers and enable long-term relationships between the participants.
The masterclass is aimed at all practitioners involved in maritime transportation, who wish to boost their expert knowledge and become proficient in managing charterparties.
This course will assist you in identifying the potential challenges in advance and enable you to ask the right questions to the parties involved, thereby helping you to understand and explain your own risks and exposures.
After the course, you will have a have a much deeper understanding of the fundamental functions of charterparties and how they fit into commercial shipping operations. You will be able to discuss issues, such as delivery against an LOI, with your superiors, P&I club or legal counsel.
A BIMCO certificate will be issued, showing the duration of the training.
BIMCO issues electronic course files as an Adobe PDF file enabling you to make personal notes using a computer or tablet. Please bring a computer or tablet! All documentation and presentations will be in English.
The fee includes coffee breaks, lunch and course materials, but not transport or accommodation, which should be arranged by the participant directly with the hotel.
Your safety when attending BIMCO courses
BIMCO works closely with the venue to ensure safe distancing throughout the course, including lunch and coffee breaks, by following local authority guidelines. BIMCO will provide setup details of the room(s) where the training will take place.
Peter Grube, Head of Training
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