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Not just for cooking: everything you need to know about Marsala wine


When Americans hear the word Marsala, they usually think of a bad chicken dish at a wedding buffet. But wine professionals say if people knew how magical Marsala can be in a glass, they’d think again.

Once sought after by oenophiles around the world, this Sicilian fortified wine, produced for centuries, even millennia, fell into disuse in the mid-20th century and has not quite regained its place. And it’s a shame.

“I wish I could say Marsala is back in all its glory, but unfortunately most Americans may not realize the nobility and care that goes into producing Marsala,” says Shelley Lindgren., co-owner and wine director of A16 restaurants in the California Bay Area and co-author of three books on Italian wines.

“I think most people still think Marsala is strictly a cooking wine,” says Joe Campanale, co-owner of Fausto and Lalou restaurants in New York and author of Vino: the essential guide to real Italian wine. “Our guests are often surprised when I tell them that Marsala can be an elegant and complex tasting wine.”

Relegated to the bottom of the scale by far too many consumers, Marsala is ripe for discovery.

What is Marsala, exactly?

While industry experts agree that Marsala is worth taking seriously, they also agree that this wine can be difficult to describe. Perhaps the biggest problem with this Sicilian fortified wine is how much it can hold and how difficult it is to pin down.

This is true: to be legally labeled Marsala, a wine must be made in the northwest corner of Sicily from grapes native to the region, Grillo being the most popular of these, and then fortified (that is i.e. reinforced with must or distilled spirits) before bottling.

Marsala Styles, Explained

There are three styles of Marsala: oro, ambra and rubino. There are also five aging designations: fine (aged at least one year), superiore (two), superiore riserva (four), vergine (five) and vergine stravecchio (ten years or more).

Marsala’s story

Most people would say that Marsala was popularized by the English in the late 18e century as the world fell into the era of colonialism and the market for wine that could travel grew. But the Marsala region of Sicily had long been producing this unique style of wine by the time the English arrived.

Renato de Bartoli, who joined his father Marco in a bid to revive a pre-British style of Marsala production in the 1990s, points out that more than 2,000 years ago the Phoenicians were already shipping Marsala wines to their colonies across the Mediterranean. Only then were Marsala wines not fortified. Instead, it was produced by a method known as “in perpetuum”, which saw a Solera-style multi-vessel aging process.

In the 1960s, the world wine market developed and super-producers like Sicily began to favor quantity over quality. The traditional slow process has often been modified in favor of using chaptalization, fortification, or the addition of cooked grape must to make Marsala ready for market faster. And the diversity of production methods made the wine more and more difficult to categorize, while the scraps deteriorated its reputation.

As a result, many of Marsala’s top producers are now making wines that aren’t even labeled as such, wishing to revert to older practices that predate this shift, or even earlier British intrusion.

Return to greatness

Gabriele Gorelli, Italy’s first (and still only) Master of Wine, observes that given the world’s prodigious memory of wine drinking, people of a certain generation might still understand that Marsala can be great, but that vision is fading, and younger drinkers are disconnected from its once greatness.

Certainly, the problem of identity and nomenclature is one that Marsala shares with all Italian wines, points out Andrea Mancìn, director of wines at LaRina in New York. This jeopardizes the loss of Marsala’s territorial identity, which is what he sees as the only way forward for Marsala. De Bartoli agrees, stressing that he must be linked to his place of origin, showing his Sicilian identity whatever face he presents.

This history combined with the many faces of this unique wine is what so impresses Roberto Magnisi, cellar manager of Marsala’s leading producer, Cantine Florio. He calls the wine “a love story”.

Magnisi points out that Marsala is so exciting because it can replicate the vicissitudes of a long-term relationship: it can be difficult, but it’s constantly evolving. It becomes even more rewarding with the investment. And speaking of investment, Marsala remains an absolutely screaming bargain for anyone willing to dip a toe into this part of the Sicilian wine sea.

Even the highest quality Marsala comes in at relatively affordable prices considering its age, excitement and depth.

Which Marsala should we drink then? Here’s what the pros have to say.

The best marsala Wines

The Ideal for cooking

Florio Marsala Superiore Dry will deglaze your pan beautifully, but while you’re at it, take a sip. Gorelli says this bottling is a great entry point for those new to Marsala.

wine researcher

The Best for Every day While drinking

The Best Affordable Marsala

Gorelli really appreciates the Francesco Intorcia Heritage bottling, although it can be harder to find in the US market.

wine researcher

Campanale suggests the De Bartoli Cinque Anni Oro Superiore as something that offers excellence at a reasonable price.

wine researcher

The Better madness Marsala

Lindgren responds immediately with the madness, De Bartoli Riserva Marsala Vergine 1988, which she likes to accompany with a rum baba sprinkled with pistachios, lemon and pomegranate.

wine researcher

The best sweet marsala

Lindgren thinks Cantine Pellegrino Garibaldi Marsala Superiore Dolce is a delicious exploration of the sweet side of Marsala. It sells for around $14 a bottle, which means it also counts as an affordable choice.

The Whiskey Exchange

The Best Marsala that isn’t technically Marsala

Campanale is a big fan of the Nino Barraco Viteadovest Alto Grado, made in the pre-British Marsala style without fortification. It is aged seven years in chestnut barrels after spending a few days on the skins.

wine researcher

The Best overall

The consensus is that De Bartoli gets the best out of the best, whether it’s labeled as Marsala or not. His Vecchio Samperi in perpetual bottling is the big winner, according to most of the wine professionals we consulted.

wine researcher


What color is Marsala?

Marsala ranges from golden yellow to deep copper to garnet – indeed, the aesthetics of these wines alone are reason enough to try it, as watching it glow in the glass is part of its absolute magic.

Can you drink it or is it just for cooking?

Like all wines, certainly both!

What does Marsala taste like?

Due to the many different production styles available on the market today, it’s no surprise that Marsala can taste like many different things. Nuts, stone fruits and vanilla are all notes associated with Marsala, but they are certainly not the only things you might find in your drink, especially in rarer and older versions of this drink. which could bring out dark chocolate, crushed roses, tobacco leaf, spices and sea air.

What should I cook with Marsala?

Chicken Marsala – finely pounded chicken cutlets floured and cooked in broth and Marsala – is gorgeous in its simplicity and deserves its popularity when executed with care, but it’s far from the only dish this wine can elevate.

Rabbit stewed in Marsala with pine nuts and raisins is a particularly rich and rustic favourite. Plus, pairing raw oysters with Marsala can be a positively transcendent experience, without having to cook at all.

How long does Marsala last?

Marsala is incredibly long-lasting, one of the many reasons it’s such a winning suggestion when it comes to drinking and cooking. Campanale remembers tasting a bottle of Nino Baracco Viteadovest Alto Grado that had been open for six months and was still singing.

If I can’t find Marsala, what should I try?

Madeira and Sherry, Spanish wines produced by methods similar to those used in the production of Marsala, are the easy answer here. But they are not your only option.

Campanale releases Chinato, which straddles the space between amaro and vermouth, while Mancìn also sees the broader category of vermouth as a great starting point. Mancìn is also looking for Amaro Reset, which he loves because it not only shares the characteristics of a Marsala, but also channels the botanicals and terroir of Sicily.

Mancìn’s attention to terroir is another point on which everyone agrees.

Terroir is where Marsala will find its place, literally and metaphorically. The future of Marsala is uncertain, but as Gorelli says, it is indisputably linked to how the world perceives Sicilian wines and how the world understands Sicily more broadly. Marsala is an end-of-day wine, regardless of its other unique qualities, and like any great wine, it needs to taste somewhere, whether it’s on your plate or in your glass.

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Singaporean distributor Springmount Services brings Australian eco-friendly brand Natroshield to Singapore


Australian brands team up to provide Singapore with a non-toxic alternative to disinfection, mold control and remediation

SINGAPORE, November 23, 2022 /PRNewswire/ — Natroshield, an Australian innovator in the rapidly growing non-toxic and alcohol-free sanitizer, mold control and disinfectant market, has announced a distribution agreement with local distributor Springmount Services. Springmount Services is an innovative leader in the real estate asset installation services industry and the partner of choice for contract and specialist cleaning throughout Singapore.

Pictured Above: NatroShield Disinfectant

Andrew WaltonCEO of Springmount Services, said, “In today’s world, efficiency is the number one priority for our customers. However, they also want to make sure that they are not exposing their employees, customers and guests to unnecessary toxins.

He added “Natroshield provides a sense of comfort to our most sensitive customers, whether they are in retail, any workplace or large hospitality facilities, we strive to provide a green alternative for their use.”

Lisa WilliamsonPartner, Natroshield said “We are happy to be represented in Singapore by Springmount Services. We are encouraged when a company with such a recognized reputation for excellence chooses a sustainable product like ours to meet both their sanitation requirements and the environmental initiatives of their customers.”

Founded in 2002, Springmount Services is an award-winning integrated services organization that provides cleaning services for commercial, retail, healthcare, entertainment and leisure establishments in Singapore.

Through his A planet program, Springmount Services continues to strengthen its commitment to zero carbon and a more sustainable future. It is TQCSI YARAN certified for the environment and has partnered with Carbon Neutral, a carbon solutions provider and carbon offset developer.

About Natroshield:

Natroshield is an Australian family business that manufactures a range of non-toxic, alcohol-free disinfectants, sanitizers and mold treatments made from plant extracts. Using only botanical active ingredients, our products are increasingly used in the retail and commercial sectors, government agencies, in queensland and New South Wales, Australia and now in Singapore. Natroshield products do not contain chlorine, quaternary ammonium compounds, alcohol or peroxide – for those who care about people, pets and our planet. For more information, visit Natroshield.com.sg.

About Springmount Services PTE LTD

Springmount Services is an award-winning integrated facility services organization that provides excellence in cleaning, security, maintenance and ancillary support. To learn more about Springmount’s commitment to sustainability, please visit springmountservices.com.sg


Kansas retirement investment advisers warn against aggressive legislative rebuttal to ESG activists


TOPEKA – Investment advisers have urged the board of the Kansas Public Employees Retirement System to adopt a “stay the course” approach in the face of growing demands to change institutional portfolios to match political ideas on energy policy, the climate change and the carbon economy.

Advisers acknowledged the rising temperature of people on the political left and right, but warned that requiring or banning investment in certain companies could hurt the financial performance of KPERS’ $24.8 billion portfolio. They warned that transferring KPERS portfolio management functions from investment management firms BlackRock or Mellon to an internal model could decrease the bottom line of the state pension system.

KPERS provides retirement, disability, and death benefits to state, school, and local government employees in Kansas. The pension system has more than 325,000 members.

Concern has arisen primarily at BlackRock, the world’s largest asset manager, after the firm’s Chief Client Officer Mark McCombe went public with BlackRock’s stance on energy investments versus pension funds. . Nearly 20 state attorneys general, including Kansas Attorney General Derek Schmidt, have denounced McCombe’s views and the so-called ESG movement, in which partisan activists seek to shape portfolios around environmental ideals, social and governance.

Schmidt and the other attorneys general disputed BlackRock’s claims that it was energy agnostic and disputed claims that BlackRock was simply marketing alternative investment options in the energy sector.

“BlackRock appears to be using the hard-earned money of the citizens of our states to circumvent the best possible return on investment,” Schmidt and the other attorneys general said of BlackRock. “BlackRock’s past public engagements indicate that it has used citizen assets to pressure companies to comply with international agreements such as the Paris Agreement that mandate the phasing out of fossil fuels, increase energy prices, drive inflation and weaken the national security of the United States.”

The 2023 Kansas legislature is expected to debate bills comparable to a 2021 Texas law barring most state entities from entering into contracts with companies that have banned or curtailed investment in the oil and gas industry. The same restrictions could be enacted by lawmakers regarding gun companies or other types of businesses drawn into political debates.

Attorney General Derek Schmidt joined 18 attorneys general opposing the plea by investment manager BlackRock, which owns $4.5 billion of KPERS’ portfolio, to align investments with moving away from fossil fuels. (Tim Carpenter/Kansas Reflector)

Fiduciary duties

Allan Emkin, managing director of Meketa Investment Group and general consultant to KPERS, and Bruce Fink, chief investment officer of KPERS, said the black-and-white letters of Kansas law and the board’s investment policy were bulwarks against the political manipulation of the pension. system portfolio. BlackRock and Mellon were selected by KPERS to manage a large portion of the Kansas Retirement System portfolio, but the companies operate under the same KPERS strategic guidelines despite differing public stances on ESG.

Emkin and Fink said BlackRock, which manages $4.5 billion of KPERS holdings and has spoken out on the ESG movement, is a trustee of the state pension system and obligated to comply with the state law and board policy governing portfolio decisions.

Under Kansas law, no money in KPERS may be invested “if the sole or primary purpose of the investment is economic development or social goals or purposes.”

KPERS board policy states that the fundamental responsibility was “to invest the assets of the system prudently only for the benefit of members and beneficiaries” – not to achieve political objectives. The board’s policy also states that investments should be “prudent” and “provide the highest expected return at the lowest expected risk and be diversified appropriately”.

Jo Yun, administrator of KPERS and vice president of finance and chief financial officer of Reach Healthcare Foundation in Overland Park, posed the question directly to Emkin.

“I firmly believe that if politics is good, let politics work,” Yun said. “Our mission is to provide the best possible return to our members with the lowest risk. Do you think our investment policy sets out the process for that to happen? »

“I think politics makes huge sense, and so does law,” Emkin said.

Emphasis on proxy votes

Emkin said the area where ESG rose to prominence was in proxy voting, where decisions were made by investors about a company’s board or corporate governance. KPERS delegates thousands of such votes to BlackRock every year.

However, Emkin said lawmakers and others considering the issue should understand that BlackRock is the largest holder of ExxonMobile, one of the largest publicly traded international oil and gas companies in the world. He said BlackRock’s approach to ESG activism has more to do with the belief that the movement could impact the risk and return of portfolios. He said analysis of BlackRock’s proxy votes did not reveal a radical statement of social activism.

“If you look at their proxies, their proxies everywhere are based on each company’s unique facts and circumstances,” Emkin said.

Fink said investment managers are required to vote proxies in the best interests of their clients — KPERS, in this case — and to follow the policies and laws applicable to those clients.

He said bringing in in-house staff to handle tens of thousands of proxy votes each year would have a cost for KPERS and that moving away from BlackRock or other large institutional management firms was not a guaranteed positive return on investment.

“It could definitely be done,” KPERS CFO said, “but I would like to come back to the cost factor. It would take staff to trade that account, run that account. It’s also not without operational risk.

Questions China, Hong Kong

Anxiety also surfaced over KPERS’ investments in China and Hong Kong through listed companies and private stocks. KPERS documented $486 million in public holdings in China and Hong Kong, or 10% of the system’s international portfolio. There were about $41 million in private equity investments with exposure to China, he said.

In a chat with KPERS directors, Emkin said he thinks all of his clients are having conversations about the world’s second-largest economy and the political complications associated with it. There are investment opportunities in China and China’s withdrawal signals could be the best, he said.

“It’s everywhere,” Emkin said. “The challenge is that emerging markets are China-based directly or indirectly, as are a large number of American companies that have significant business relationships and whose profits come largely from selling to China or use of goods and services from China.”

He said the tension between China and Hong Kong was not as simple as responding to investments held by KPERS in Russia after the invasion of Ukraine. In March, the KPERS board voted to halt all new investment in Russian securities.

“It’s not Russia,” Emkin said. “It was easy to solve the Russia problem because you had virtually no stake and that market was really irrelevant. China is relevant in all sorts of different ways.

Alan Conroy, executive director of KPERS, said he expects China and BlackRock issues to be topics of conversation among House and Senate members after the start of the legislative session in January. .

He said the Republican-led Legislature, working with Democratic Governor Laura Kelly, could pass laws governing KPERS investment decisions.

He said one of the goals of KPERS trustees would be to share information with lawmakers about the relevance of global policy considerations to the pension system. This conversation between KPERS administrators at a meeting last week was a step towards engaging in a comparable dialogue with the Legislative Assembly, he said.

“The more you limit the investments there, there’s at least a fair possibility that could ultimately impact the return. As a decision maker, I think they’ll have to be aware of that,” Conroy said.

Technology means accountants need to know a lot more than before


Accounting has always been a complex job, and it has only become more complex over time. Early CPAs in the late 19th century didn’t need to know things like accounting standards, reporting requirements, or even income tax because they didn’t exist yet. Of course, things are much different for accountants in 2022. Today’s professional must navigate a myriad of rules and regulations, possess detailed knowledge of specific industries, and on top of all that, have the skills necessary to court and retain customers.

And that’s not even getting into technology.

The fact is, the amount of knowledge required to be a competent professional accountant has increased dramatically, and it will continue to do so as the profession becomes ever more intertwined with technology.

Wesley Hartman, chief technology officer of accounting firm Kirsch Kohn & Bridge, as well as founder of automation solutions provider Automata, said one of the challenges is the sheer number of different software packages professionals need to know how to use. He noted a recent conversation with a colleague, who said he couldn’t log into a portal. There was a lot of back and forth between them until Hartman realized they were using an old method, even though he had already announced a new one.

“I don’t blame that person because there’s so much going on now with technology and different software that we have to use. We just signed up for another rental accounting software to just run that part of our business. So , accountants in the industry must learn all this, instead of going back 30 years, [when] a lot [was] knowing tax law and maybe some software to capture information,” he said.

Shawn Slavin, president of the Information Technology Alliance, made a similar point, adding that expanding the knowledge base required for accountants means more time is needed to educate and train them, and also that it becomes harder to be one in the first place. . He noted that when he got his first college degree, he came out with 132 hours of classes, 32 of which were in accounting, and that was enough to get started.

“Today, the AICPA requires a master’s degree with 150 college hours, but that’s only scratched the surface. … Most of my peers out of college had little technical background, but I couldn’t imagine being an accountant today without strong technology.You need strong technology skills in this industry, [as well as] strong interpersonal skills, whether in public or private. The learning curve of being able to enter an intermediate or high level accounting pathway is so steep. It’s just higher hurdles today than when I came out. It’s a bit intimidating,” he said.

Sean Stein Smith, CPA and professor at Lehman College who founded the Institute for Blockchain and Cryptoasset Research, said this change has happened because increased capabilities through technology have also increased customer expectations. With real-time analytics and other technology-driven strategic services, the image of the accountant has shifted to one more integrated with information technology, who is well positioned to be the trusted advisor to whom accountants aspire. He pointed out that this requires knowledge of not just technology, not just accounting, but how the two intersect through business processes.

“As you have more apps, more automations, more payment options, your internal controls, your cybersecurity policies, your cyberinsurance, your risk management needs to be updated and evolve to [reflect] how your business processes have changed and how those changes impact your company’s internal control structure,” he said.

And while, yes, more technology requires more skill in using that technology, Smith didn’t see that as a downside, as these developments have created many new opportunities for people who wouldn’t normally have entered. in the profession.

“It’s opened up a lot more opportunities for a lot more people and a more diverse set of people in the pipeline. As we have more and more automation and more and more technology in our jobs and roles, all of that also gave the individual a more positive outlook. Every conference was always about how to be a trusted business advisor. Now we have the automation, tools and technology to actually become that trusted business advisor and to break out from simple compliance, tax or audit… There is always the fuss and the heartburn, but overall it has had a positive impact on the field and the individuals in it. work,” he said.

The crowd at the first stadium World Cup watch party is small but enthusiastic


ST. LOUIS — Hot chocolate flowed more freely than beer on Sunday morning at the first World Cup watch party held at the new Brew Pub at the CityPark football stadium.

Around 50 football fans stopped to watch the first match of the 2022 FIFA World Championship, when Ecuador beat host country Qatar 2-0.

“It’s the start of the World Cup. I couldn’t not be there,” said Michael Laiche, who played football in primary and secondary school.

“I’m not as close as I should be, but I am,” he said.

Laiche brought – or maybe dragged – three friends to watch the game with him. One, Scott Jackson, said he was excited about the new stadium, although his wife Caitlin admitted: “I’m not a huge sports fan.”

A fan of the USA team, Laiche was backing heavily favored Ecuador in Sunday’s game, in part because of Qatar’s last-minute decision to ban beer sales at the stadium.

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“I feel like they are mediocre hosts, for lack of a better word,” he said.

Frank Gonzalez is also a fan of the USA team, but for Sunday morning’s game he wore a Qatari knit cap and supported the home team.

Gonzalez moved to St. Louis from the Washington, DC area four years ago.

“Football in DC was huge. I’m finally getting the football party experience here. And what better place than the new stadium?” he said.

A Department of Defense employee — he now works for the National Geospatial-Intelligence Agency — Gonzalez once visited Qatar 10 years ago. At the time, there was little to see. The changes the oil-rich country has made to prepare for the World Cup have been incredible, he said.

Although the Brew Pub crowd for Sunday’s match was a bit sparse, Gonzalez said “it will be a different story tomorrow” when the United States take on Wales, England take on Iran and the Senegal will face the Netherlands.

Pedro Niccolini and Jen McGee had the best seats in the house, right in front of the biggest TV showing the game.

“I seriously expected there would be a lot more people here. We got here at 8:30 a.m. and there was no one near here,” he said.

Both are students at Missouri State University; they are in St. Louis for Thanksgiving week with the family. Niccolini grew up in Brazil – where, like most countries in the world, football is revered.

“If you go to Brazil, you’re going to see football every 10 miles,” he said.

As Ecuador’s Enner Valencia headed the ball into the corner of the net for his and the team’s second and final goal, Laiche stood and clapped.

“Oh my God, that was beautiful,” he said.

DAY6’s Young K Talks Lessons Learned While Serving With KATUSA In New Eighth Army Feature


DAY6’s Young K recently opened up about his many experiences during his military service.

On November 20 KST, the idol was the subject of a post via the Eighth Armyofficial Instagram account of. The Eighth Army is the formation commanding all U.S. Army forces operating from South Korea, and as Young K is part of KATUSA (Korean US Army Augmentation), he regularly works alongside American soldiers at Camp Humphreys. Earlier this year, he even won the Eighth Army’s “Best Warrior Contest.”

“Say hi to sergeant. Young Hyun Kang [Young K’s real name]who is from Seoul,” a caption for the post introduces. “He is a Human Resources Specialist (MOS 42A) in Eighth Army Headquarters Battalion S1 Section and Camp Humphreys Headquarters Battalion. Young is a Korean U.S. Army Augmentation, or KATUSA. Specifically, he works in the leave and finance section of S1.”

In the post, Young K says, “It’s been a great opportunity to interact with so many different people, and even outside of S1, I’ve been through so much in the military during my time. I’ve seen people come in and PCS (permanent change station), and sometimes retire.”

In the post, he also says that how the soldiers he has worked with handle goodbyes and life in general is something he thinks deeply about, adding, “Being able to ‘drive’ would probably be one of the biggest lessons I learned. I also can’t wait to see what life would bring in the future.”

Meanwhile, Young K is due to complete his military service on April 11, 2023.

Qilian International: Changes of Declarant’s Certifying Accountant – Form 6-K


Changes in the declarant’s certifying accountant

Qilian International Holding Group Limited (the “Company”) has been informed by Friedman LLP (“Friedman”), the Company’s then independent registered accounting firm, that effective September 1, 2022, Friedman has associated with Marcum LLP and continued to operate as an independent registered accounting firm. Friedman continued to serve as the Company’s independent registered public accounting firm until November 15, 2022. On November 15, 2022, the Audit Committee of the Company’s Board of Directors approved Friedman’s dismissal LLP and the engagement of Marcum Asia CPAs LLP (“Marcum Asia”) to act as the Company’s independent registered public accounting firm. Services previously provided by Friedman are now provided by Marcum Asia.

Friedman’s reports on the Company’s consolidated financial statements for the years ended September 30, 2021 and 2020 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, scope accounting principles. Over the past two fiscal years of the Company and through November 15, 2022, there have been no disagreements with Friedman on matters of accounting principles or practices, financial statement disclosure, or the scope and procedures of audit which, if not resolved to Friedman’s satisfaction, caused Friedman to refer to these issues in their reports. There were no reportable events (as that term is described in Regulation SK Section 304(a)(1)(v)) during the two fiscal years ended September 30, 2020 and 2021, or during the following period until November 15, 2022 .

The Company has provided Friedman with a copy of the previous disclosure and has asked Friedman to provide the Company with a letter to the Securities and Exchange Commission stating whether or not Friedman agrees with the above statements. A copy of Friedman’s letter, dated November 17, 2022, is filed as Exhibit 16.1 to this Form 6-K.

During the past two financial years and during the period thereafter up to November 15, 2022, the Company has not consulted Marcum Asia regarding the application of accounting principles to any specific transaction, whether completed or proposed, or the type audit opinions that may have been rendered on the Company’s consolidated financial statements, or any other matters set forth in Section 304(a)(2)(i) or (ii) of Regulation SK.



Qilian International Holding Group Ltd. published this content on November 17, 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unmodified, on November 17, 2022 23:48:03 UTC.

HEM launches Yog Chakra Masala incense sticks for yoga enthusiasts


Yog Chakra Incense

Yog Chakra Premium Incense

Yog Chakra Masala Incense

Make your yoga practice more relaxing with HEM Yog Chakra.

LOS ANGELES, CALIFORNIA, UNITED STATES OF AMERICA, Nov. 17, 2022 /EINPresswire.com/ — As the world’s leading incense manufacturer, HEM has launched Hem Yog Chakra Masala Incense Sticks to enhance your experience of yoga.

The product will serve as the best medium to bring peace to mind and body. HEM’s new incense stick is the perfect companion for yoga sessions. With its deep and mysterious aroma, HEM Yog Chakra Masala Incense Stick creates a relaxing and positive space for yoga, meditation and chakra healing. With all-natural ingredients like herbs, flowers, leaf extracts, aromatic plants, resins, essential oils, and spices, Yog Chakra Masala Sticks increase mindfulness while emitting less smoke. Each box of Hem Yog Chakra Masala Sticks contains 8 inch long hand-rolled masala sticks that enrich the space with positivity and tranquility.

Price: $25

Link to website: https://hemfragrances.com/collections/incense-sticks/products/yog-chakra-premium-masala-incense-sticks

About HEM Corporation

HEM Corporation is one of the world’s leading manufacturers and exporters of incense sticks. For over three decades, HEM has provided high quality incense items to customers in over 70 countries. The brand is well known for its diverse product
offer and high quality. HEM has exported over 400 different fragrances to the world since 2008, including Europe, the Middle East, Africa, Australia, North and South America and other Asian countries, while maintaining high standards of high quality and winning numerous accolades.

Rahul Shah
Hem Corporation
+91 98210 27398
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The University of Phoenix offers unique workforce solutions, including training and consulting on Diversity, Equity, Inclusion, and Belonging (DEIB) initiatives


Event with Highmark Health Business Resource Groups Leadership Creates Model to Guide Inclusive Practices

PHOENIX, November 16, 2022–(BUSINESS WIRE)–The University of Phoenix Workforce Solutions team provides companies in various industries and community colleges with tailored learning and career paths to recruit, develop, retrain and retain their workforce -work in an affordable and timely manner, including the opportunity to address topics and initiatives related to culture and diversity, equity, inclusion and belonging. The University of Phoenix was invited by Highmark Health as a thought leader and education alliance to co-host an annual Business and Employee Resource Group (BRG/ERG) Leadership Retreat on 31 August 2022.

A diverse workforce has been proven to play a key role in business success and is further supported by creating inclusive work environments.

“Our Workforce Solutions team is focused on working closely with our employer alliances to identify the skills needs and gaps in their workforce. We find that we are often able to identify opportunities linked to the creation of fairer work opportunities through practical measures such as tuition support, upward mobility, as well as through less traditional and more innovative perspectives: upskilling, retraining, professional development courses and learning,” says Jay Titus, vice president, Workforce Solutions at the University of Phoenix. “We have strong DEIB practices as an employer and higher education institution, and our team has the skills and knowledge to also meet this need of employers.”

At the event with Highmark Health held on August 31, the University Workforce Solutions team created an educational retreat to support BRG leaders, led by Erica Stroman, Account Specialist, Erin Hagemann, Account Specialist senior, and Jessica Trevizo, account manager. “With inclusion and belonging in mind, we worked closely with Highmark Health to revisit their goals by developing a goal for the event that supported individual reflection and growth,” Stroman says. “During these engaged leadership sessions, leaders used competency mapping to brainstorm ways to spark an inclusive learning culture.”

“This educational retreat allowed us to reconnect with the BRG/ERG leaders of Highmark Health,” said Erica Sumpter, Program Manager, Highmark Health Enterprise Equitable Health Institute. “Collaborating with the University of Phoenix has helped us empower our teams, create an inclusive culture, and identify goals specific to each BRG/ERG community.”

With an agreement between Highmark Health and the University of Phoenix established in 2012, the University’s Workforce Solutions team provides customized resources to educate and train Highmark Health employees as active adults from diverse backgrounds in the preparation and achievement of professional goals.

The University of Phoenix was recognized as a top performer in social mobility by the latest US News and World Report Ranked top colleges and continues to build its capacity and presence on DEIB-related issues, through leadership guidance, the University’s Office of Educational Equity, practitioner-based programming and approaching skills mapping in the curriculum and recognition through digital badges as an issue of equity as well as career mobility.

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See the source version on businesswire.com: https://www.businesswire.com/news/home/20221116005988/en/


Sharla Hooper
Phoenix University
[email protected]

401(k) contribution matches could be scrapped in a recession


In past recessions, many companies seeking to cut costs and potentially avoid having to lay off workers have suspended 401(k) matches.

During the last recession, Ascensus, a pension plan administrator, said 21% of employers using its 401(k) services suspended their contributions from March to September 2020, The Wall Street Journal reported. Vanguard reported a much lower share of cuts, 7%, at the height of the pandemic.

Despite fears of a recession, few plans have suspended 401(k) matches even as a growing list of companies have announced massive staff cuts, said Fidelity Investments and Vanguard, two of the largest 401(k) providers ( k), at USA TODAY.

Even though many companies like Exxon that suspended 401(k) matching during the pandemic eventually brought it back, the time frame can be confusing and confusing for workers factoring contributions into their retirement calculations.

Opinion:Retirement dreams become nightmares for many older Americans as inflation soars

IRS Raises Retirement Savings Limit for 2023:But few have even achieved it. Here’s what you can do about it.

If you’re concerned that your employer is suspending matching, or has already done so, here are some questions that might come to mind:

Should you contribute to a 401(k) if you don’t get a match?

“You should always contribute as much as you personally can,” said Lisa Forsythe, private client advisor at JP Morgan Wealth Management. “When it comes to investing for retirement, consistency is key.”

On top of that, if you’ve ever made regular contributions to your 401(k), “you may be used to living on the amount of your current paycheck, which already accounts for your contributions,” he said. she stated.

How does your balance compare? :The average American has $141,542 in a 401(k) account

Do you regret retiring? :Consider these factors before deciding to work again.

Importantly, you’ll still be able to take advantage of the tax benefits of investing through a 401(k) with or without your employer’s contribution, meaning the money from your paycheck that goes into your 401(k) will only be not imposed. The Internal Revenue Service recently announced that the contribution limit for 401(k) plans will increase from $2,000 to $22,500 for 2023 due to inflation.

“Don’t lose sight of that,” said Michael Liersch, head of wealth and investment management consulting and planning at Wells Fargo.

There is a behavioral benefit to contributing, he said. If you break the habit of doing this and the match comes back, you could miss. “You don’t want to miss that opportunity when the light switch comes back on.”

Should I reduce my 401(k) contribution?

If you have an idea of ​​a percentage of your income that you need to save to retire comfortably at a given age and some of that was filled through a 401(k) match from the company, “this burden shifts to you as an individual,” said Nathan Voris, Director of Investments, Insights and Advisory Services for Schwab Retirement Plan Services.

Therefore, you should try to contribute more money to your 401(k) or other retirement savings accounts if you can afford it, Voris said.

Should we focus on emergency savings rather than retirement?

If your company is suspending its 401(k) match, chances are layoffs are imminent.

To prepare for possible layoffs, Brian Robinson, financial advisor and SharpePoint partner, recommended making sure you have enough money to get by on a strictly reduced budget for three months.

If you don’t, put your retirement savings on hold, but be sure to resume your retirement contributions once you reach your emergency savings goal, Voris said.

You can also continue to contribute to a 401(k) and access some of that money without facing early withdrawal tax penalties if you are not 59.5 and have been fired. But be careful — it could reduce your unemployment benefits since 401(k) withdrawals count as income in many states.

Elisabeth Buchwald is personal finance and markets correspondent for USA TODAY. You can FFollow her on Twitter @BuchElisabeth and sign up for our Daily Money newsletter here.

ATO drops November ID deadline for resigning directors


Directors who resigned before December 1 will no longer be required to obtain an identification number by November 30 as part of potential adjustments to the rules published by the ATO yesterday.

ABRS 2022/D1 sets out changes to the “eligible officers” rules that previously required anyone who was a director immediately before April 4, 2021 (when the rule was introduced), or who became a director between that date and October 31, 2021, get an ID number by the end of this month.

Anyone becoming a director after October 31, 2021 was required to obtain an ID number first, so the November 30 deadline did not apply.

The bill now excludes anyone who was a director before October 31, 2021 but resigned by the November 30 deadline.

The changes appear to address critics of the Director’s ID number system who said it cast its net too wide.

These included directors who would have been required to comply despite no longer acting in the role of an officer of the company, nor intending to do so in the future.

The explanatory memorandum accompanying the draft says:

“The categories of persons who are determined not to be eligible officers are:

  1. (a) under the Corporations Act:
  2. persons who were eligible officers immediately before April 4, 2021, but who never held a position of “director or alternate director when acting in that capacity” (director) after November 30, 2022;
  3. persons who were not qualifying officers immediately before April 4, 2021, but who became qualifying officers between April 4, 2021 and October 31, 2021, and who have never served as directors after April 30, 2021 November 2022;
  4. persons who are not natural persons;
  5. b) Under the Corporations Act, for the period from April 4, 2021 to November 30, 2022:
  6. persons eligible to be corporate officers immediately before April 4, 2021, but who ceased to exercise a directorship before December 1, 2022;
  7. persons who were not qualifying officers immediately before April 4, 2021, but who became qualifying officers between April 4, 2021 and October 31, 2021 and who ceased to hold a directorship before December 1 2022.”

CPA Australia Senior Director of Tax Policy Elinor Kasapidis welcomed the ATO project.

“CPA Australia has raised concerns about director identification requirements imposed on resigning directors. We are happy that the commissioner responded and came to a practical solution for this particular circumstance,” she said.

“As with all new programs, this kind of reactive approach to identifying directors and modernizing business records is important to minimize unnecessary disruption, streamline processes and find practical results.”

The Director Identification System is part of the Modernizing Business Registers program, which is designed to bring together multiple business databases into a single digital resource.

The bill, which is unlikely to become law until it comes into force on December 1, acknowledges the need for it to be retroactive.

Smarter SMSF chief executive Aaron Dunn said the changes eased the burden on some enterprise administrators for SMSFs, but others who had already done so. went through the director identification process might be frustrated now that he was no longer needed.

“The reality, however, is that it’s better late than never,” he said.

Abruzzo, Italy Voted “Wine Region of the Year” 2022 by Wine Enthusiast


The agricultural and pastoral traditions marked by innovation, the natural beauty and the remarkable variety of wines are the strength of this region recognized in the famous American magazine. With the Wine Star Award, Abruzzo is placed among the main wine regions of the world.

Ortona, November 14, 2022 — Every year, Wine Enthusiast magazine honors the most influential players in the wine and spirits industry with Wine Star Awards in different categories. For “Wine Region of the Year 2022”, Abruzzo conquered Marlborough, New Zealand, Southern Oregon / Rogue Valley, Oregon, Uco Valley, Argentina and SLO Coast, California, mainly thanks to its “rich tradition rooted in innovation”.

“The more recent established wineries, often created by young people who have invested in the land or inherited the family business, offer a different vision, which emphasizes sustainability and a much more dynamic entrepreneurial capacity”, has said the president of the Abruzzo wine consortium. Alessandro Nicodemi, “A new generation of winemakers has also emerged in the most historic wineries, changing the style and philosophy of production; for the Consortium, this is an important result for the process of accreditation of Abruzzo among the great Italian wine-growing territories.

The prestigious prize was awarded for the many surprises offered by this territory, as explained by the organizers of the competition who define Abruzzo as “a hidden gem” for the most passionate oenophiles; from its unspoilt villages to its breathtaking natural landscapes filled with waterfalls, rivers and historic castles. The famous wine region is also rapidly becoming an ambitious destination for sustainable travel, underlining a very strong connection to local culture, people, food and music.

“We are very proud of this recognition”, continues Nicodemi, “which places our territory at the top of such a prestigious ranking. It is certainly also the result of the work of promoting Abruzzo in a market as important as the United States, carried out in recent years by the consortium with perseverance and determination through a dense activity of public relations, reception and promotion of the territory.

The popularity of Abruzzo wines has continued to grow in the American market thanks to their homage to their territory: the famous and powerful red wines made with the Montepulciano d’Abruzzo grape variety; the great white wines of Trebbiano Abruzzese; and, of course, the Cerasuolo d’Abruzzo rosé are increasingly attracting the attention of American consumers.

The Wine Star Awards will be presented and celebrated on January 30, 2023 in San Francisco.

About the Consorzio Tutela Vini d’Abruzzo

The Consorzio Tutela Vini d’Abruzzo (Consortium for the Protection of Abruzzo Wines) is a non-profit association, made up of all the entities that are part of the DOC and IGT control system, which aims to protect, enhance and take care of interests relating to the controlled designations of origin of the regional territory, activities that the Consortium carries out, day after day, with the greatest determination. This same determination that its 210 members – winegrowers, winegrowers and bottlers, always concerned about quality – bring to their work: from the care of the vine to the rigor in the transformation of the grapes, from the assiduity in aging to the attention to customer requirements. .

There is no region in Europe like Abruzzo where more than 30% of the territory is protected by four parks (three national and one regional) and a dozen nature reserves and protected areas. It is therefore no coincidence that the Consortium, which for years has been protecting one of the most authentic resources of the territory, has chosen the eagle as its symbol: an animal endowed with a strong protective instinct, as tenacious as the Abruzzo.

For more information visit https://www.vinidabruzzo.it/en/il-consorzio/

SHARE: Commitments and long-term financial planning for the Committee/Council


SHARE: Commitments and long-term financial planning for the Committee/Council

Paul McNeill is due to give a timely session on covenants and long-term financial planning for SHARE.

The recent surprise announcement of a rent freeze in Scotland, coupled with rising costs across many business sectors, means that housing associations and co-ops are reconsidering their financial planning, reframing risks and rethinking their forward plans. long term.

To equip committees and boards to make the best decisions for their organizations, housing finance specialist Paul McNeill will deliver a tailored session for members who want to learn more about covenants, covenants loans and their impact on your future financial planning, especially in the current economic climate.

As many governing bodies grapple with the impact these various pressures will have on their organization, it is crucial to keep lenders informed of any decisions you may face that could negatively affect existing agreements and to be able to make informed choices about future lending decisions and options.

This online session will provide committee/board members with an overview of key terms, definitions and issues related to restrictive covenants, as well as an overview of the topic in the context of the current economic crisis.

The seats are limited. To book, click HERE

The 2nd Urban Infra Business Summit & Awards 2022 ended in New Delhi


New Delhi, India (Urban Transport News): Urban Infra Group (Urban Infra Communication Pvt Ltd, Urban Transport News and Metro Rail Today) in association with i-Metro, Rail Land Development Authority, Ministry of Railways and other major industry players hosted with success of the 2nd edition of the Urban Infra Business Summit & Awards 2022 in New Delhi, India. The event was hosted at the India International Center in New Delhi and brought together more than a hundred renowned industry leaders from government, core ministries, public sector companies and private stakeholders. The theme of the event was [email protected]: Rail, metro, transport and urban infrastructure development in India”.

The 2nd Urban Infra Business Summit & Awards 2022 was jointly inaugurated by key guests Shri Ashish Kundra, Principal Secretary & Transport Commissioner, Government of Delhi; Shri Vinay Kumar Singh, Managing Director, National Capital Region Transport Corporation (NCRTC) and Smt. Mamta Shah, Chief Executive Officer and Editor-in-Chief, Urban Infra Group Publications, followed by the national anthem and welcome note by Ms. Himani Gupta, Vice President (Marketing), Urban Infra Group.

In her opening address, Shri Ashish Kundra gave an insightful speech on how is delhi becoming a modal role for sustainable transport systems in india. He noted various key initiatives taken by the Delhi government and the Delhi Department of Transport to reduce carbon emissions and provide safe, sustainable and environmentally friendly public transport systems over the past few years.

Shri Vinay Kumar Singh gave a very insightful speech supported by a detailed presentation on the Role of Regional Rapid Transit Systems (RRTS) in Urban and Regional Development in India. He also discussed the advantages of the RRTS over other modes of transportation and how the RRTS will bridge the regional travel gap across the country.

Teacher. (Dr.) Surabhi Singh gave a very insightful presentation on Transforming transport infrastructure with sustainable marketing and suggested that certain steps should be taken to achieve a sustainable transport system in India at the same level as other developed countries.

Throughout the day, conference participants had the opportunity to choose from a variety of technical sessions to discuss topics and develop recommendations. Topics included the challenges of implementing large urban infrastructure projects (such as rail, metro and transport) in India and suggested solutions; various opportunities for investors in the modernization of Indian railway stations; Investment, financing and business avenues in India’s urban railways, infrastructure and mobility industry; issues in major Urban Infra contracts and suggested measures to achieve sustainable goals; opportunities in the rolling stock and systems market in India and the monetization of assets and business avenues at railway heritage sites.

At the start of each session, participants received background information and discussion questions. Then, after a structured process of brainstorming and information sharing, session participants reached consensus on various recommendations and discussed barriers and solutions.

Plenary session on the implementation of major urban infrastructure projects in India – Challenges & Solutions

This technical session was moderated by Ms. Harshita Jain, Director, Consulting Engineers Group Ltd. This technical session was attended by eminent speakers, namely Shri Rajesh Prasad, Director (Operations), Rail Vikas Nigam Ltd (RVNL); Shri Ashish Singh, Vice President (Marketing and Business Development), KEC International Ltd. and Shri Siddharth Jha, Head (Rail Business), WSP Global.

Plenary Session on Investment, Finance and Business Avenues in Urban Railways, Infrastructure and Mobility Industry in India

This session was moderated by Dr. Namrita Kalsi, Principal Architect, Delhi Metro Rail Corporation (DMRC). This session brought together eminent speakers, namely Shri Sudhendu J. Sinha, Advisor (Infrastructure and Electric Mobility), NITI Aayog; Shri Abhijeet Sinha, National Program Manager (Ease of Doing Business) and Project Manager (National Highway for Electric Vehicles); Shri Nanduri Srinivas, Director (Operations and BD), Dedicated Freight Corridor Corporation of India Ltd (DFCCIL); Smt. Vinita Srivastava, Executive Director (Heritage), Board of Railways, Ministry of Railways; Shri Ashish Saini, Dy. Financial Advisor and Account Manager, Northern Railway (Indian Railways) and Shri Harsh Dhingra, Management Consultant (Rail and Metro).

Plenary Session on Rolling Stock and Systems – Emerging Business Opportunities in India

This session was moderated by railway system expert Shri Keshav Kumar. This session saw the participation of eminent speakers, namely Shri Rajesh Agrawal, Former Member (Rolling Stock), Board of Railways, Ministry of Railways; Dr. Anirudh Gautam, Senior Executive Director, RDSO Lucknow; Shri MC Chauhan, former Managing Director (NCR & Metro Railway Kolkata), Indian Railways; Shri Devendra Dutta Mishra, Executive Director (Rolling Stock), Maharashtra Metro Rail Corporation (Maha Metro) and Shri Harshkumar Bajpeyee, Managing Director, Schwihag India.

Presentation on Modernization of Indian Railway Stations – A Great Opportunity for Investors

Shri Vinod Kumar, Managing Director (Business Development), Rail Land Development Authority (RLDA) gave a very insightful and interesting presentation on the mega-investment opportunities in upgrading Indian Railway Stations under the Ministry of Railways. iron from the Indian government. The Ministry of Railways has drawn up several plans for the redevelopment of railway stations, including the Model Station Scheme, the Modern Station Scheme and the Adarsh ​​Station Scheme. More than a thousand railway stations will be redeveloped under PPP mode.

Presentation on the challenges of major Urban Infra contracts and proposals for measures to achieve sustainable objectives

Shri Veer Narayan, Technical Director – Railways, Systra Ltd gave a very interesting and insightful presentation on the issues of major Urban Infra contracts and suggested measures to achieve sustainable goals. According to him, large urban infrastructure projects deal with different kinds of challenges, such as working in public space with strict environmental guidelines, many utilities, multiple shareholders, public interference, tight deadlines, limitation of working hours and space, etc. These constraints lead to difficult conditions in project management, planning, quality and safety issues. His presentation focused on the challenges of major urban infrastructure projects and how to fine-tune the contractual agreement to deal with these challenges.

Presentation on asset monetization and commercial avenues at railway heritage sites

Smt. Vinita Srivastava, Executive Director (Heritage), Board of Railways, Ministry of Railways, gave a very interesting and insightful presentation on how business avenues can be created through asset monetization at heritage sites Indian Railways. His presentation was supported by various examples and initiatives taken by other countries.


The 2nd Urban Infra Business Summit & Awards 2022 concluded after a grand awards ceremony where the Urban Infra Business Leadership Awards were presented to a total of 41 winners in the individual and corporate leadership categories . The awards were congratulated by Shri Rajesh Agrawal, Former Member (Rolling Stock), Board of Railways, Ministry of Railways; Shri MC Chauhan, Former Managing Director (NCR & Metro Railway Kolkata), Indian Railways and Shri Abhijeet Sinha, National Program Manager (Ease of Doing Business) and Project Manager (National Highway for Electric Vehicles).

Padmashree Dr. E. Sreedharan conferred as Most Exemplary Urban Infrastructure Leader for his achievements and contribution to the development of urban mass rapid transit systems in India. The names of the other winners can be viewed here.

The 2nd Urban Infra Business Summit & Awards 2022 brought together under one roof national and international experts, technology and service providers, policy makers, think tanks, practitioners and managers from the railways, subways, urban transport and infrastructure.

The 3rd edition of the Urban Infra Business Summit & Awards 2023 will be held next year on October 10, 2023 at India International Centre, New Delhi, India.

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Guide for football enthusiasts, coach Zoheb Khan currently leads the All Stars Football Club


Football is a game that requires deep practice, passion, determination and a good coach for training. Where the game is relatively new in India, the art must be well developed.

All Stars Football Club Head Coach Zoheb Khan helps the boys achieve their dreams in this game. Zoheb started his journey playing at Mahindra Under-17 and later played at the National Under-17 Championships.

Faced with several obstacles, gone through severe difficulties, Zoheb’s love for his game has kept him intact! For him, football was never about money, it was a passion turned profession and a zeal to help young boys achieve their dreams.

“Passion pursues all obstacles to victories – that’s Zoheb Khan’s mantra. For me, football is an emotion that I cannot express in words. Football excites me, I call it my Ikigai “It’s something that helps me wake up every morning! Keep your imagination alive and your mind alert to the moves. In the meantime, you won’t understand, but you’ll already be living the life you once dreamed of,” says Khan.

Cristiano Ronaldo Fan, Sunil Chetri and Bhaichung Bhutia inspired Zoheb in his career. We wish him much luck and success in the future!!

UPDATE 1-Indian billionaire Hinduja family’s truce revealed by London court


(Adds statement by Vinoo and Shanu Hinduja, paragraphs 5, 6, 10 and 11)

By Sam Tobin

LONDON, Nov 11 (Reuters) – India’s billionaire Hinduja family have reached a global truce in a long-running legal row over the future of their global business empire, a London court ruling released on Friday revealed.

The London Court of Appeal has largely dismissed an appeal over restrictions on reporting the dispute, which was challenged in a specialist court in a case centering on the health of 86-year-old Patriarch Srichand Hinduja.

Srichand’s younger brother, Gopichand, 82, had challenged the legitimacy of a lasting power of attorney granted to Srichand’s wife, Madhu, and later daughters, Vinoo and Shanu, in court of protection, which takes decisions on financial or social matters for those unable to do so.

“The Hinduja family’s matter regarding the health and welfare of SP has already been amicably resolved between all parties and today’s judgment relates solely to whether these matters should remain private. “said a spokesperson for Gopichand Hinduja and his brothers Prakash and Ashok, but not Srichand. in an emailed statement.

Srichand’s daughters, Vinoo and Shanu Hinduja, said in a separate emailed statement that they welcomed “the transparency this decision will bring to the proceedings”, but said a final agreement had yet to be reached.

“While we are pleased that the dispute surrounding our father’s health and welfare has been resolved, a final resolution regarding the broader disputes has yet to be reached,” they added.

The Hinduja family’s business covers sectors such as banking, chemicals and healthcare and employs around 200,000 people worldwide and their vast wealth puts Srichand, Gopichand and the Hinduja family at the top of the Sunday’s rich list Times UK this year, with a net worth of over 28 billion pounds ($33 billion).

Judge Anthony Hayden said in a ruling in August, which was released on Friday, that the needs of Srichand, who suffers from dementia, had become “sidelined in a family dispute”.

Hayden said in August he was “led to consider placement in a public nursing home” for Srichand after his family could not agree on how and where he should be treated.

“We have – as any other child would have – cared for our parents and worked for their best interests,” Vinoo and Shanu Hinduja said in their statement.

“Our top priority has been to ensure that our parents’ wishes are granted and that their dignity and well-being are protected,” the sisters added.

The spokesman for Gopichand Hinduja and his brothers Prakash and Ashok said the High Court’s ruling had ‘no bearing on the continued care of MSP Hinduja, on which the family is united, nor on business operations‘ .

“The family looks forward to continuing a harmonious relationship in the future,” the spokesperson added.

The proceedings in the protective court did not involve Prakash or Ashok Hinduja.

Decisions published on Friday revealed that the family had asked the court in June to end “all existing disputes between them in all jurisdictions”, including one which began at the High Court in London in 2019 over the assets of the Hinduja family.

Srichand had asked the court to rule that a July 2014 letter signed by him and his three brothers Gopichand, Prakash and Ashok saying all assets held in their names belonged to all four of them, had no ‘legal effect’ .

A 2020 judgment in that case said his three siblings had relied on the letter “as a basis for seeking to take control of Hinduja Bank, an asset in [Srichand’s] unique name”.

That dispute is now resolved, per Hayden’s decision.

The Court of Appeal decision said the Hinduja family had entered into “a confidential agreement” to settle the disputes in London and abroad.

The 2020 judgment previously said the family was engaged in litigation in Switzerland and Jersey. (Reporting by Sam Tobin; Editing by Alexander Smith)

San Diego Community College District races far from decided as more votes roll in


The three San Diego County community college districts on the ballot had fairly tight races for board seats when the final vote count was announced Thursday night. So far, about a third of the votes have been counted.

Administrators face the difficult task of increasing enrollment, which has plummeted at most community colleges across the state during the pandemic. The districts collectively serve more than 70,000 students and offer degree and certificate programs in programs ranging from cybersecurity to woodworking.

Grossmont-Cuyamaca Community College District, consisting of Grossmont College in El Cajon and Cuyamaca College, is located near Rancho San Diego.

For the Zone 1 trustee spot, Desiree Klaar, a public school teacher, was in the lead with 51.83% of the vote. Her opponent Dawn Ivy, a relative, had 41.17%.

In the Trustee Area 2 race, board member Debbie Justeson led with 64.94% to public health administrator Megan Dunn at 35.06%.

In the Palomar Community College District, which governs Palomar College in San Marcos, community college professor Judy Patacsil led with 51.97% of the vote, against Frank Xu, a nonprofit leader, with 48.03 % in the course of guardianship zone 1.

For trust area 4, Michelle Rains, a chief, garnered 56.77% of the vote compared to Kartik Raju, an appointed board member, with 43.23%.

Administrative Area 5 had Jacqueline Kaiser, a financial consultant, in the lead with 51.69% against opponent Norma Miyamoto, a district administrator, who came in at 48.31%.

In the Southwestern Community College District, which governs Southwestern College in Chula Vista, Robert Moreno, a nonprofit principal, was in the lead with 54.20% of the tally for Trusteeship Area 1. Challenger Gonzalo Jesus Quintero, owner of ‘a small business, had 45.80%.

The Trustee Area 4 race had Corina Soto, a community college counselor, leading with 47.14% of the vote while Mae Case, a nonprofit professional, had 27.73% and Humberto Gurmilan, an educator, had 25.13%.

For administration area 5, Don M. Dumas, board member, was in the lead with 64.76% of the vote, while Rosemarie Ballard, professional artist and teacher, had 35.24%.

Defense tells police to conspire with lawyer Ben Aulich and accountant Michael Papandrea to launder money


The defense team of Canberra solicitor Ben Aulich and accountant Michael Papandrea alleges police used unlawful actions and entrapment in an operation which led to charges being brought against their clients.

Mr. Aulich and Mr. Papandrea are both charged with conspiracy to launder money. Mr. Aulich faces another charge of recruiting others to engage in criminal activity.

Both men appeared in the ACT Magistrates Court on Thursday, where their attorneys asked to be allowed to challenge the undercover police operation, which resulted in the charges, and to cross-examine witnesses.

The charge is that Mr. Aulich and Mr. Papandrea made arrangements with an undercover police officer who posed as a man in need of laundering money from the sale of illegally obtained cigarettes.

The men then allegedly discussed the merits of several businesses, including cafes, supermarkets and billboard beaters.

But Mr Papandrea’s lawyer, Sam Pararajahsingham, told the court the issues were only ever discussed hypothetically.

“Things were discussed on a general level,” Mr Pararajahsingham said.

But he told the court that changed when another person, known as UC02, became involved.

Unbeknownst to the couple, he was also an undercover agent.

“The position is changing and UC02 is playing an active and persistent role,” Mr Pararajahsingham said.

He said the man pushed for faster action, including asking for delays.

“The question arises whether UC02 was acting within the terms of the [police operation] or his actions did not fall under that,” Mr Pararajahsingham said.

Defense attorneys for Mr. Papandrea and Mr. Aulich say the police operation used illegal actions.(ABC News)

Mr Aulich’s lawyer, David Campbell, said the arrangement with the undercover officer was “fictitious”, which sought to create an offense and acted as a “most serious trap”.

He told the court that if he found out that there had been entrapment and illegal activity, it would devastate the prosecution’s case in any future trial in the ACT Supreme Court.

“If we’re right, this material will never be admitted,” Campbell said.

“The entire prosecution case will be [collapse].”

But prosecutor Mark Tedeschi told the court the request was ill-conceived.

“The defense was unable to point to a single illegal act,” he said.

He dismissed the allegations of entrapment and said that after the undercover officer told them he had money from the sale of illegal cigarettes, the accused came up with the solution of creating a company to launder money.

“They want to go on a fishing expedition,” Mr Tedeschi said of the request to challenge the validity of the police operation.

“They want to explore the possibility that someone did something outside the scope of authority.”

The court has already rejected the claims of MM. Aulich and Papandrea seeking a copy of the transaction authorization.

The two men will not know until January whether they will be able to cross-examine police witnesses about their latest request.

Ethereum enthusiasts on the fence about buying the dip should read this

  • ETH Gets 30% Discount as Market Crashes
  • Whales Holding 32 ETH Hit New ATH

Ethereum [ETH] saw a major discount this week as the latest FTX-related events wreak havoc on the market. ETH has returned to price levels below $1,200 and the last time it was in this range was in July.

Read Ethereum [ETH] price prediction 2023-2024

ETH, so far, has fallen 30% this week thanks to the ongoing stock market crash. Many traders wondered if now was a good time to buy back or wait for the selling pressure to ease. But before traders make up their mind, here are some recent observations that might help provide some clarity.

ETH Whales buys at discounted prices

Glassnode researchers have observed a continuous increase in the number of addresses holding 32 ETH or more. Why is this important? Well, 32 ETH is the minimum required to run a validating node. Operating an Ethereum validating node can be quite lucrative. So it only made sense that many aspiring validators would take advantage of this by accumulating at lower prices.

Glassnode also reported a continued increase in the total value of ETH locked in ETH 2.0 deposit contracts. Additionally, the same report revealed that ETH 2.0 deposit contracts reached a new all-time high at 14.8 million ETH.

Source: Glassnode

The total value staked in ETH 2.0 has also increased despite the bearish market conditions. This was a sign that ETH holders were not just buying the dip, but betting to take advantage of growth opportunities in the next bull run.

A review of ETH exchange flows also confirmed that there was healthy accumulation despite the decline. ETH exchange outflows have exceeded exchange inflows at the time of writing.

ETH Exchange Flow

Source: Glassnode

The exchange exit metric recorded 851,225 ETH while the exchange entry metric recorded 664,811 ETH at press time. Higher forex outflows than inflows can be seen as a bullish sign. This accumulation can also be seen as a slight bullish rally above $1,200, after briefly falling to 1,136.

ETH Price Action

Source: Trading View

More benefits in the future?

The downside for ETH came below the oversold zone, but there was still a chance that it could fall into the oversold territory if the selling continued. This would happen if the current FUD maintains its level, but so far the selling pressure seemed to be easing.

The observed return of bullish demand was also one of the key signs confirming the accumulation. Traders should expect a more bullish rally in the near term if the selling pressure eases, giving way to more upside.

Packaging Machinery Market to Reach $66.14 Billion by 2030: Grand View Research, Inc.


SAN FRANCISCO, November 9, 2022 /PRNewswire/ — The global packaging machinery market size is expected to reach $66.14 billion by 2030, according to a new report from Grand View Research, Inc, expanding at a CAGR of 4.6% over the forecast period. A significant increase in the demand for ready-to-eat food products is driving the growth of the industry. Ready meals include all types of packaged food products. The demand for packaged food comes primarily from Millennials and Gen Z customers who are more inclined towards ease and convenience. The growth of the sector is also attributed to the increasing need for differentiation in retail stores, as customers demand greater product diversity and a wider product range.

Grand View Search Logo

Key industry insights and findings from the report:

  • The form-fill-seal segment is expected to register the fastest CAGR during the forecast period. Many companies prefer to use FFS systems because they provide additional benefits, such as versatility and speed.

  • The need to stock a variety of clinical products has led to a high demand for cartoning machines in the healthcare sector, which is expected to generate profitable growth opportunities for this industry.

  • The food end-use segment held the largest share of revenue in 2021 due to increased demand for packaged food products brought on by improved living standards, rising disposable income and a growing population of the class. mean.

  • Asia Pacific is estimated to be the largest and fastest growing regional market owing to the growing need for highly integrated and automated equipment and favorable packaging and labeling laws in the region.

  • In September 2020Krones AG, in partnership with Innocent (Fresh Trading Ltd.), has built a new CO2-neutral bottling plant in the port of rotterdam. Innocent has invested approx. $250 million in the bottling plant.

Read the full 152-page market research report, “Packaging Machinery Market Size, Share and Trend Analysis Report by Machine Type (Filling, Labeling, Form-Fill-Seal) , by end use (pharmaceuticals, food, beverages), by region (APAC, Europe), And Segment Forecasts, 2022 – 2030″, published by Grand View Research.

Packaging Machinery Market Growth and Trends

Packaging differentiation grabs the customer’s attention by using unique sizes, shapes and materials. This subsequently leads to a growing inclination of manufacturers towards unique packaging styles and drives product growth. Packaging equipment is used in the pharmaceutical industry to package drugs and drugs in a safe environment. The pharmaceutical industry has witnessed significant growth over the past decade due to increased demand for drugs in BRICS and MIST countries. The development of new generic drugs and drugs has also fueled the growth of the pharmaceutical industry. The growth of the e-commerce industry across the globe, increasing internet penetration and number of e-commerce players, changing lifestyles and developments in logistics are facilitating the growth of online shopping .

Packaging equipment is needed throughout the stages of the e-commerce supply chain. Hence, an increase in the e-commerce industry is expected to propel the growth of the packaging equipment industry over the forecast period. The market experienced a setback during the COVID-19 pandemic. Due to supply chain disruption and lack of labor availability, product demand has been affected. A high number of COVID-19 cases around the world have affected consumer purchases at retail stores and convenience stores. Key companies are actively focusing on strategies, such as technological developments, joint ventures, mergers and acquisitions, to compete in the competitive industry. In February 2022, SIG Combibloc Group Ltd. acquired packaging company Scholle IPN. It enables SIG to offer sustainable, low-carbon packaging solutions for different types and sizes of products.

Packaging machinery market segmentation

Grand View Research has segmented the global packaging machinery market based on machine type, end-use, and region:

Packaging Machinery Market – Machine Type Outlook (Revenue, USD Billion, 2017 – 2030)

  • Filling

  • Labeling

  • Form-Fill-Seal

  • Cardboard

  • Packaging

  • Palletization

  • Bottling line

  • Others

Packaging Machinery Market – End-Use Outlook (Revenue, USD Billion, 2017 – 2030)

  • Beverages

  • Food

  • Chemical products

  • Personal care

  • Medications

  • Others

Packaging Machinery Market – Regional Outlook (Revenue, USD Billion, 2017 – 2030)

  • North America

  • Europe

  • Asia Pacific

  • Central & South America

  • Middle East & Africa

List of Packaging Machinery Market Key Players

  • Langley Holding plc

  • Maillis Group

  • Rovema GmbH

  • Douglas Machine Inc.

  • KHS Group

  • GIS

  • Tetra Laval International SA

  • Krones AG

  • IMA Industria Automatic Machines SpA

  • Syntegon Technology GmbH

  • ProMach

  • GEA Aktiengesellschaf Group

  • Sacmi

  • Coesia SpA

  • Duravant

Check out other related studies published by Grand View Research:

  • beverage carton packaging machine market – The Global Beverage Carton Packaging Machinery Market Size is Expected to Reach $1.5 billion by 2027, growing at a CAGR of 4.9%, according to a new report from Grand View Research, Inc. Growing awareness of the adverse environmental effects of plastic waste is expected to drive demand for environmentally friendly packaging materials, which will benefit the growth market.

  • food packaging equipment market – The global food packaging equipment market size is estimated to exceed $60.40 billion by 2025. It is expected to grow at a CAGR of 4.87% during the forecast period. Growing demand for convenient, packaged, processed and ready-to-eat food products is driving the packaging industry, especially in emerging regions like Asia Pacific. This factor should bode well for the growth of the market in the coming years.

  • paper packaging materials market – The global paper packaging materials market is expected to reach $391.17 billion by 2022, according to a new report from Grand View Research, Inc. Rapid development of fast food and frozen food industries, especially in emerging markets of Asia Pacific and Middle East & Africa is expected to remain a key driver for the global paper packaging materials market during the forecast period. Environmental concerns associated with plastic food and beverage packaging are also expected to accelerate the demand for paper packaging materials over the next seven years. Governments in various regions have implemented strict regulations. New technologies related to paper recycling and extensive R&D to develop superior products are expected to create new avenues for market players.

Browse Grand View Research results Food safety and processing industry Research reports.

About Grand View Research

Grand View Research, a US-based market research and consulting firm, provides syndicated and custom research reports and consulting services. Checked in California and whose head office is at San Francisco, the company has more than 425 analysts and consultants, adding more than 1,200 market research reports to its extensive database each year. These reports offer in-depth analysis of 46 industries in 25 major countries around the world. Using an interactive market intelligence platform, Grand View Research helps Fortune 500 companies and renowned academic institutes understand the global and regional business environment and assess upcoming opportunities.


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SOURCEGrand View Research, Inc.

Park Ridge-Niles District 64, awaiting cash injection from Cook County tax revenue, juggles getting bills paid – Chicago Tribune


Park Ridge-Niles School District 64 transfers money between different funds to ensure the district can pay its staff and meet its expenses. The district has yet to receive the property tax revenue it relies on for its operations due to billing delays at the Cook County level, which is late in sending out the second installment of utility bills. property tax this year.

District 64 administrators explained that the district has enough cash to cover its expenses in the meantime and that they do not expect the delay in disbursement of property tax to continue for long in the future. future.

Council members voted last month to move a total of $3.65 million between four different district funds to keep operations and debt payments stable.

The delay in property tax information also means the council was unable to recommend a tax levy, or the total requested by the district from ratepayers, in October, as it has done in previous years. Instead, district officials said the council can expect to begin the levy approval process in November.

Chief school affairs officer Adam Parisi said delays in the Cook County tax office led district administrators to recommend two transfers between different funds. Parisi and financial consultant Elizabeth Hennessy explained that the district’s financial situation would remain stable even after the transfers are executed.

Typically, Parisi said, property tax bills would be released in March and late summer. This year, the second set of property tax bills will be due on December 30, he said.

Due to the delay,[we] received no tax revenue and will not receive any tax revenue…until December,” Parisi told board members.

However, he said, the district has cash to deal with the delay without disrupting operational costs such as district staff salaries.

“That’s where it’s good to have some level of fund balances, because that way we’re able to support ourselves with payroll, bills and other things,” he said. he declared.

Council members voted to transfer $1.9 million from the working fund to the bond and interest fund so the district can keep track of its debts, and $1,750,000 from the education fund to the operations and maintenance fund.

Board member Tom Sotos wanted to make sure the district still had enough money to cover any unexpected contingencies that arose between the execution of the loan and the arrival of the property tax revenue. .

“If there were to be some crazy reason for this case not being resolved by December 31, how many months do we have to endure before we have to borrow?” he said.

Parisi and Hennessy told board members that it would still take some time – about eight months – before the loan became necessary and that they did not expect the delay to continue for that long.

The board approved both transfers unanimously.

Crypto lands a win among professional accountants


In his regular column, JW Verret, law professor, lawyer, CPA and head of the Crypto Freedom Lab covers cryptocurrency law and regulation with a focus on decentralized finance (DeFi) and financial privacy.

Institutional adoption is an exciting but frustrating topic in crypto. The true modern crypto heirs of the 90s cypherpunk legacy have a vision of crypto as human empowerment through decentralization. This vision includes the destruction of intermediaries who charge rent and threaten people’s freedom and privacy. On the other hand, Crypto Twitter becomes abuzz when a major financial institution makes new moves towards crypto.

Dogecoin (DOGE) hoped Elon Musk would use Twitter to help cryptocurrency adoption. The cognitive dissonance extends to the institutions themselves, as banks launch crypto projects without considering how a crypto payment system built on the Bitcoin Lightning Network or an Ethereum Layer 2 is intended to make that same bank obsolete.

Those broader philosophical issues aside, the U.S.-based Financial Accounting Standards Board, or FASB, instituted a change to accounting standards in October that will help public companies hold digital assets on their balance sheets. For now, it’s good for institutions and crypto.

The old method of accounting for crypto on company books was to account for it as software. It appeared on the balance sheet at its historical cost, then was depreciated in depreciation with each fall in price (but was not revalued when prices rose). This has had a chilling effect on public company holdings, except for the diehard Michael Saylors of the world. It’s hard to hold an asset that could stay on your books at the bottom of the last bear market.

Related: Before ETH Drops Further, Set Some Money Aside for Surprise Taxes

The new rules take a more reasonable approach and implement the same fair value accounting rules that apply to companies with publicly traded shares. The crypto covered by the rule will simply be valued at the exchange-listed price.

However, this should not be the end of deliberations on crypto accounting standards, and there are still many questions to consider. For one thing, stablecoins backed by other assets are not included in the new accounting methodology.

Many public companies that are willing to accept crypto from customers do so to please the customer and immediately convert that crypto into fiat dollars. This may not always be the case, and if companies start to use crypto as a currency themselves, then inclusion in some kind of new near balance sheet case or digital cash category would be appropriate. .

Another thing to consider is the differences between asset-backed stablecoins. The USD Coin (USDC) is basically just a cash equivalent and would easily fall into the standard cash equivalent category under generally accepted accounting principles, or GAAP. Tether (USDT) is a closer case and was historically backed by riskier commercial paper, although that is changing. Maker’s Dai (DAI) is a very different form of stablecoin, partially backed by USDC and partially by other cryptocurrencies. Dai seems to need a new category of quasi-cash or quasi-currency.

And what about cryptocurrencies such as Bitcoin (BTC) or Ether (ETH) that a company holds for the purpose of using it to pay for things, like money, and not for purposes investment? Will bitcoin used as a means of payment be counted in a new category of quasi-currency, or will it remain in an investment category despite its partial payment use case? Although it is designed for payments, it is highly volatile, unlike stablecoins.

Related: Biden is hiring 87,000 new IRS agents — and they’re coming for you

Fair valuation methods will be relatively simple to apply to liquid and heavily traded currencies like Bitcoin and Ether, which account for most of what companies hold. But as businesses begin to hold and use other types of cryptocurrencies, many questions will arise.

For digital assets that are not in actively traded markets, it will be difficult to apply conventional financial valuation models to their valuation. Existing financial valuation methods for assets such as shares of public companies may not be fully applicable to cryptocurrencies due to the unique design of the asset class.

The FASB is to be commended for its thoughtful adaptation of accounting principles to this new technology, an approach that the Securities and Exchange Commission and other financial regulators could emulate. The FASB hired crypto-native experts and adapted its rules to the reality of this new technology in a short period of time, ensuring that in the crypto revolution, GAAPs will succeed.

Many questions remain in GAAP accounting for crypto. Crypto natives will have to continue to develop their own accounting methods once we have decentralized finance. For now, this is a useful change to encourage institutional crypto ownership.

JW Verret is an Associate Professor at George Mason Law School. He is a crypto-forensic CPA and also practices securities law at Lawrence Law LLC. He is a member of the Advisory Board of the Financial Accounting Standards Board and a former member of the SEC’s Investor Advisory Committee. He also leads the Crypto Freedom Lab, a think tank fighting for policy change to preserve the freedom and privacy of crypto developers and users.

This article is for general informational purposes and is not intended to be and should not be considered legal or investment advice. The views, thoughts and opinions expressed herein are those of the author alone and do not necessarily reflect or represent the views and opinions of Cointelegraph.

Enthusiastic Papa Perez sends a warning to Max Verstappen with a bold prediction about his son Sergio Perez’s upcoming season: “Next year he’s probably…”


Mexico is known for many things like its food, dance, and traditions. However, if you’re an F1 fan, the first thing you probably think of when you hear Mexico is Sergio Perez and his ever-smiling father. Antonio Pérez Garibay is a proud Mexican who beamed with pride when Checo took the podium last week.


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Additionally, Papa Perez also made a bold prediction regarding Checo for next year.


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The Mexican GP was not as exciting as in previous years. Max Verstappen raced into turn one in front of everyone and stayed in P1 for most of the race. He eventually won his record 14th race of the season, finishing ahead of Lewis Hamilton and his favorite Sergio Perez.

However, like last year, it was Checo’s father, Antonio Perez, who stole the show. The Mexican has become a fan favorite in recent years with his sheer expression of love and pride for his son and his country. Moreover, Perez Sr. also made a bold statement about his son for next season which may very well be a warning for reigning world champion Max Verstappen.

According to WTF1, Papa Perez said, “Checo is the best Mexican driver. It’s the first time that Mexico has a Formula 1 world champion among the constructors, isn’t it? Checo is now Formula 1 champion [as part of Red Bull]maybe next year he will probably be drivers champion.


Despite recent revelations, Sergio Perez breaks his silence on disputed cost cap claims: ‘People will see and understand the situation’

16 days ago

Checo will be looking to push Verstappen for the title next season. Moreover, he will also aim for the top spot on the podium in front of his home fans.

Sergio Perez reveals when he knew his 2022 Championship bid was over

Checo Perez was in the title hunt with Max Verstappen and Charles Leclerc at the start of the season. The Mexican only won the Monaco GP in the first 7 races of the season, but remained within contact distance of the two riders above him. However, the accident with George Russell during the Austrian GP ended his championship bid according to the Red Bull driver.

Formula One F1 – Austrian Grand Prix – Red Bull Ring, Spielberg, Styria, Austria – July 3, 2021 Red Bull’s Sergio Perez in action during qualifying REUTERS/Lisi Niesner

Perez told Motorsport-Total.com, I think Austria was the tipping point for my World Cup chances. There I was hit by George. We were there in the standings, but it was a blow. Then we had a few races where we struggled.


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Perez has since been in a close battle for 2nd place in the championship with Ferrari driver Charles Leclerc. He currently has a 5 point lead over Leclerc with 2 races to go in the season.

While Perez hopes to challenge his teammate next year for the championship, his immediate aim would be to clinch P2 of the Drivers’ Championship.


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WATCH THIS STORY: Lewis Hamilton’s charity masterpiece, Mexican tribute to Sergio Perez – F1 drivers get creative with Monaco GP covers

Do you think Checo can challenge Verstappen for the title next year?

Personal finance column: How to choose the right tax professional


Having the right professional on your team can be critical to your financial success. Yet, depending on your situation and goals, the best tax expert in the Roaring Fork Valley may not be the best fit for you. That’s why it’s essential to do your due diligence and consider a variety of factors when making your decision.

Here are five questions to ask yourself when choosing a tax professional:

1. What are their credentials?

The CPA (Certified Public Accountant) is the undisputed gold standard in the industry. However, if your situation is not complex, you can work very well with an EA (enrolled agent). EAs focus specifically on taxation, while CPAs typically handle taxes and more.

Since the professional will perform an important function and will have access to some of your most sensitive personal information, it is always a good idea to check whether they have an active license and any regulatory flaws on file. Two places you can use to check include the Colorado Division of PProfessions and Professions (choose “Accounting”) and CPAverify.

2. Are they accepting new customers?

Many tax professionals in the Roaring Fork Valley are not. As such, you may need to contact half a dozen to find two or three that have an opening. You can also look outside the Valley if needed, but you must stay in Colorado as each state has its own tax rules.

3. Do they employ tax minimization strategies?

Ideally, the tax professional you work with will be able to accurately capture and report what happened in the past year while helping you implement strategies that will reduce your future tax bills. .

The following questions can help you determine if they are suitable in this regard:

  • As part of our collaboration, will you provide forward-looking tax planning recommendations?
  • What type of tax minimization strategies do you commonly use with your clients?
  • Based on what you know of my situation, what are some tax reduction strategies you might recommend?

4. Do they work with clients like me?

You’ll want to hire a tax consultant who works with clients just like you. They are more likely to know your situation and proactively offer solutions that fit your needs.

For example, if you make a lot of money from restricted stock units, investment income, and rental properties, your CPA should understand these issues inside and out. Alternatively, if you have just inherited assets and are trying to minimize your tax bill while familiarizing yourself with all the tax implications, you will need a tax specialist who specializes in these areas.

Here are some questions to ask yourself:

  • What stage of your life or career are you at?
  • What are your different types of income, sources and amounts?
  • Are you self-employed or do you own a business? How is this company structured?
  • What is your net worth?

Once you understand some of the important attributes that define your financial situation, then you can seek out a tax professional with the relevant experience and expertise.

5. Do they feel like a good fit?

Once you’ve found a tax professional who meets your technical needs, make sure they’re also someone you like and trust. Although the professional you choose doesn’t have to be a dear friend, it’s often easier to develop a solid working relationship with someone whose personality blends well with yours.

Additionally, if you currently work with a financial advisor or wealth manager, consider asking them to recommend a tax advisor. Many financial professionals have close working relationships, and your financial advisor likely has at least one tax professional they can recommend. Ideally, your financial advisor and your tax specialist will work together to ensure that the strategies they implement are in line with your financial goals.

Brian Littlejohn, MBA, CFP®, CFA is the founder of Sherwood Wealth Management in Basalt. Brian provides his clients with personalized investment management and comprehensive financial planning services to help them organize, grow and protect their assets.

Ray Harlin Obituary | Chattanooga Times Free Press


Ray M. Harlin Jr., 72, died at home surrounded by family on October 28, 2022. Ray faced cancer with optimism and perseverance with Carolyn, his beloved wife of nearly 50 years, by his side . Ray was born on March 19, 1950 in Martinsville, Virginia. After graduating from Brandywine High School in Wilmington, Delaware, Ray attended the University of Tennessee in Knoxville, where he studied accounting and graduated with honors in 1972. After college, Ray and Carolyn, newly married , moved to Chattanooga where Ray began a 25-year career. career with Arthur Andersen, eventually becoming managing partner of the Chattanooga office. Ray joined US Xpress in 1998 as Chief Financial Officer and Executive Vice President. He was president and chief financial officer when he retired in 2015. Ray’s retirement was short-lived, which came as no surprise to those who knew him well. Most recently, Ray was a financial consultant for Santek in Cleveland, Tennessee. He has served on the boards of Smith Transport in Roaring Spring, Pennsylvania, and US Lime & Minerals, Inc., a NASDAQ-listed public company headquartered in Dallas, Texas. Loved and respected, generous personally and professionally, Ray was always ready to help people in his area of ​​expertise until the very end. Ray was an avid golfer and a member of The Honors Course and Chattanooga Golf and Country Club. Ray had a warm smile, an infectious laugh and a twinkle in his eye. He loved golf, Jack Daniels, Fridays, walks down the aisles and balancing objects on his head to make his granddaughters laugh. Ray was known to repeat a handful of “wise” phrases so often that his daughter and granddaughters could say them with him. Some of his favorites were; “It’s always better in the morning”, “You learn something new every day” and “Macaroni and cheese is my favorite vegetable”. Ray was predeceased by his parents, Ray M. Harlin Sr. and Mary Elizabeth (Betsy) Foster Harlin and his brother, Raymond Joseph Harlin. Ray is survived by his wife, Carolyn Cantera Harlin, his daughter, Lynn Harlin Shelton (Jason), his granddaughters, Carolina Elizabeth Kelley, Merritt Isabella Kelley and Evelyn Grace Shelton, his sister, Lisa Wagoner (Jerry), his brother , Daniel Harlin (Tina), nephew, Christopher Wagoner (Catherine), niece, Amy Dean (Bobby), numerous cousins ​​and other extended family members. Visitation will be held at Hamilton Funeral Home on Thursday, November 3, 2022 from 4:00 p.m. to 7:00 p.m. A Graveside service will be held at Forest Hills Cemetery in Chattanooga on Friday, November 4, 2022 at 11:00 a.m. Instead of flowers, consider contributing to a cause close to your heart. Or play golf, have a drink with friends, make your grandkids laugh, and above all, live life to the fullest, have fun, and be kind. That would make Ray smile. Arrangements entrusted to Hamilton Funeral Home and Cremation Service 4506 Hixson Pike Hixson, TN 37343. 423-531-3975.

Posted on November 6, 2022

James M. Shellow, criminal defense attorney and masterful cross-examiner, dies at 95


James M. Shellow, a criminal defense attorney renowned for his sharp cross-examinations and the pleasure he took in being a highly sought-after legal ace, including expensive wine and neat $100 bills, died on October 29 at his home in Milwaukee. He was 95 years old.

The cause was covid-19, her daughter Jill R. Shellow said.

In the courtrooms of Wisconsin, where he defended mob members, drug addicts and anyone else facing time in a cage – his description of incarceration – Mr Shellow was a legal legend and a mentor for criminal defense attorneys who revered his tenacious advocacy and 20-hour ability. working days.

“Jim was just at war with the universe,” said Dean Strang, one of his proteges. “He was the kind of guy who knocked the planet a few degrees off its axis – just a bold, irresistible human being. And he absolutely hated being deprived of freedom.

Although not as well known as Alan Dershowitz, F. Lee Bailey or Leslie Abramson, Mr. Shellow was frequently hired by attorneys across the country to cross-examine key witnesses, particularly in drug cases. , a topic on which he literally wrote the book – “Analyst’s Cross-Examination in Drug Prosecutions”.

“The cross-examination must implicate the personality of the witness,” he wrote in a legal journal. “He must give implausible or unreasonable answers. The jury must be encouraged by these answers to conclude that the witness is biased and untrustworthy and to infer that his opinions are unreliable. »

Mr. Shellow achieved this, Strang said, by getting prosecution witnesses to admit that they were either unqualified for their job or could not say for sure whether the drug in question – usually cocaine or heroin – was the chemical substance defined in the statute.

In one instance cited by Mr Shellow in describing his methods, he asked a prosecution witness to cite a single “recognized scientific treatise that said what you were doing was the right way to do it”.

“No, I can’t name a book,” the witness said.

“Can you name a book in any language, English, German, French, any language,” Shellow continued, “which is the proper methodology for analyzing cocaine? A treaty in any language?

“I can’t name a treaty,” replied the witness. “No sir.”

James Myers Shellow was born on October 31, 1926 in Milwaukee. His mother had a doctorate. in psychology and worked as a psychologist for the Milwaukee police. His father was a union accountant.

Mr. Shellow almost followed both of their career paths.

After graduating from the University of Chicago in 1949, he stayed and earned a master’s degree in psychology. There he dated another psychology student, Gilda Bloom, whom he married in 1950. Mr Shellow later worked as a systems engineer for Chance Vought, a manufacturer of military aircraft, and also became an expert -accounting. He found all of these experiences boring and unrewarding, so he went to law school, graduating from Marquette University in 1961.

Mr. Shellow’s first foray into criminal defense came during his third year at Marquette, when he read an article in Life magazine about a conspiracy trial involving Joseph Bonanno, Paul Castellano and several other high-profile members. of the mafia. The key piece of evidence on which they were convicted was a meeting the men held in upstate New York.

But Mr. Shellow, reading media coverage and later trial transcripts, noted that prosecutors had only presented evidence of a meeting, not that a conspiracy had been planned during it.

“Convinced that the argument was misplaced at trial, Shellow attempted to convince defense attorneys that they should press his case on appeal,” according to Wisconsin Lawyer magazine. “When his letters proved unconvincing, he took a train to New York and asked to meet with one of the attorneys.”

“After hearing Shellow’s spiel,” the magazine reported, “the attorney told him to enjoy the view and get home safely to Milwaukee.”

Mr. Shellow persisted. He took a train to Cleveland to speak with Osmond Frankel, a civil rights attorney working on the case.

“According to the story, after an hour, Frankel was convinced,” Wisconsin Lawyer magazine wrote. “He immediately called the other attorneys and they amended the appeal brief to reflect Shellow’s theory. The Second Circuit Court of Appeals agreed and all convictions were overturned. »

The criminal law defense consumed Mr. Shellow’s life, and not just by the sheer number of hours he billed. His wife became a criminal defense attorney and for years they practiced outside their home, where they raised two daughters who also became criminal defense attorneys.

Mr. Shellow reveled in his notoriety. Strang, a prominent criminal defense lawyer for Steven Avery whose murder trial was chronicled on Netflix’s hit show ‘Making a Murderer’, remembers the night Mr Shellow hired him.

“Let’s go have a good meal and get drunk,” Mr. Shellow told him.

Sitting at dinner, wine flowing, Strang said Mr Shellow predicted his success in the courtroom and outside: “You are going to drink too much. You are going to hunt women. And you’re going to be carrying $100 bills.

Mr Shellow’s daughter, Jill, said everything about her father’s tastes was true.

“My father didn’t quit until the day before he died,” she says. “He liked very good wine and he drank like a fish. And, frankly, he chased anything in a skirt.

In addition to his criminal defense work, Mr. Shellow has volunteered for fair housing and desegregation advocates, Vietnam War protesters and civil rights activists, including Father James E. Groppi, a priest Catholic imprisoned for contempt after a protest in the state of Wisconsin. House of Assembly. Lawyers from Mr. Shellow’s firm took the case to the United States Supreme Court and won.

Mr Shellow’s wife died in 2005 and their daughter Robin Shellow died last year. In addition to her daughter Jill, of Hastings-on-Hudson, NY, survivors include a brother and a grandson.

Strang, recalling Mr Shellow’s career, said his own life as a lawyer was not a complete copy of his mentor’s.

“I don’t drink that much,” he said. “I can barely handle a woman. But I carry a $100 bill in my wallet to this day. I will always have that $100 bill in my wallet to remember Jim Shellow.

Enthusiastic support for Charles Stone | Letters to the Editor


As a former leader of the Public Schools Education Foundation, I have been deeply involved in making our local public schools as strong as possible for all students.

Pacific Retail Capital Partners and Aareal Bank Group Form Joint Venture with SL Green Realty Corp. and The Cappelli Organization to reshape the future of White Plains, NY


The project partners with leading regional development players SL Green & Cappelli to explore the mixed uses of Galleria in white plainsa key property in a rapidly changing city

LOS ANGELES, November 3, 2022 /PRNewswire/ — Pacific Retail Capital Partners (PRCP) and Aareal Bank, owner of The Galleria at white plainstook a major step to ensure the future success of the downtown area White Plains, New Yorktoday forming a new joint venture in partnership with two of the most prominent players in the white plains and the NYC Metro real estate market: SL Green Realty Corp. and the Cappelli organization.

The Galleria, which opened in 1980, consists of approximately ten acres located in a qualified opportunity area in the heart of Downtown White Plains next to a major Metro-North transit hub. The region is experiencing a renaissance that over the past decade has seen an almost complete transformation. High-rise residential towers have already attracted thousands of new residents to this rapidly changing neighborhood. The 870,000 square foot mall became a focal point in completing the downtown reimagining.

“This is one of the most exciting mixed-use development sites in the world. New York metropolitan area,” said Steve Plenge, Managing Director of PRCP. “We have worked over the past few years to acquire Macy’s interest in the site, as well as the former Sears leasehold interest. Together with our new partners, we will reimagine the site as a dynamic project at mixed use that will focus on residential development and amenity-based retail.

With a proven track record of evolving and repositioning properties and a particular focus on unlocking value and improving the quality of its growing portfolio, PRCP, together with its new partners, is dedicated to creating a unique and strategic vision through cutting-edge planning and design efforts for the Galleria in white plains to transform it for the next generation.

The two new partners bring extensive local multifamily and office experience to the partnership. SL Green is the largest owner of office buildings in New York City and one of the greatest Westchester County. The Cappelli Organization was the catalyst for the renaissance of white plains downtown and involved in numerous residential, office and retail development projects in the greater Westchester County.

“We are extremely pleased to have the opportunity to join SL Green, Aareal Bank Group and Pacific Retail Capital Partners in the redevelopment of The Galleria site,” said Louis R. Cappelli, managing director of the Cappelli organization. “The reinvention of this property is an integral part of the dramatic transformation of downtown white plains it’s gone well. We are fortunate to be able to play a role in the recreation of the mixed-use property that will connect the city’s transit center to the Mamaroneck Avenue Corridor.

The redevelopment of the Galleria comes as our company begins the redevelopment of the former White Plains Mall property into Hamilton Green, also a mixed-use project. Together, the two major projects will effectively complete the downtown transformation that began as an urban renewal project over 50 years ago. »

Founder and CEO of the company Louis Capelli is responsible for imagining and building City Center 20 years ago, the residential and commercial complex that sparked the redevelopment movement that continues today. He followed this with the 46-story Ritz-Carlton towers that remade the city’s skyline. The Cappelli organization is redeveloping a former shopping center where they plan to develop Hamilton Green, a $600 million mixed-use complex consisting of four residential towers. The site is the last major redevelopment site in the Hamilton Avenue-Main Street corridor that connects the Metro-North station and the city’s transportation hub to the existing Galleria at white plains in the heart of downtown.

“The Gallery at white plains is an important property in Westchester County and the region. With our experienced property partners, the new master plan and design will build on the remarkable renaissance underway in Downtown White Plains“Plenge said. “The existing Galleria White Plains has been a community staple for many years. We plan to close part of the mall in early 2023 to scale the asset and rebalance the mix of uses through transformative development to meet next-generation needs,” Plenge added.

About Pacific Retail Capital Partners

Pacific Retail Capital Partners (PRCP) is one of the leading retail operating groups in the United States, with over $3 billion of assets under management in United States. Situated at Southern California, PRCP provides end-to-end sourcing, appraisal, underwriting, appraisal, development, marketing and asset management of consumer real estate with a proven track record of repositioning commercial properties. PRCP strategically manages over 20 million square feet of regional outdoor lifestyle and mixed-use centers. To learn more, visit www.pacificretail.com or follow us on social media @PacificRetail

About Aareal Bank Group

Aareal Bank Group, headquartered in Wiesbaden, is a leading international real estate specialist. It provides smart financing, software products and digital solutions for the real estate sector and related industries, and is present on three continents: Europe, North Americaand Asia Pacific. Aareal Bank Group’s business strategy focuses on sustainable business success, with environmental, social and governance aspects being an integral part of this strategy.

About the Cappelli organization

A leading leader in real estate development and construction in the Northeast, the Cappelli Organization has a 40 year proven track record of excellence. Located in the center of Westchester County, New York Statethe company has successfully completed over 25 million square feet of development, including mixed-use, retail, waterfront, residential, hotel, restaurant, office, industrial, laboratory facilities and parking, representing a value greater than $10 billion. The company has an ongoing development and construction pipeline in New York and Connecticut over 20 million square feet. To learn more, visit www.cappelliorg.com

About SL Green Realty Corp.

SL Green Realty Corp., from manhattan largest office owner, is a fully integrated real estate investment trust, or REIT, primarily focused on acquiring, managing and maximizing the value of manhattan commercial properties. SL Green holds interests in 64 properties totaling 34.4 million square feet. This included interests in 26.3 million square feet of manhattan properties and 7.2 million square feet securing investments in debt securities and preferred shares. To learn more, visit www.SLgreen.com



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CRA INTERNATIONAL, INC. Management’s Discussion and Analysis of Financial Condition and Results of Operations (Form 10-Q)


Forward-looking statements

Except for historical facts, the statements in this quarterly report are
forward-looking statements. Forward-looking statements are merely our current
predictions of future events. These statements are inherently uncertain, and
actual events could differ materially from our predictions. Important factors
that could cause actual events to vary from our predictions include those
discussed below under the heading "Risk Factors." We assume no obligation to
update our forward-looking statements to reflect new information or
developments. We urge readers to review carefully the risk factors described in
the other documents that we file with the Securities and Exchange Commission
("SEC"). You can read these documents at www.sec.gov.

Our principal Internet address is www.crai.com. Our website provides a link to a
third-party website through which our annual, quarterly, and current reports,
and amendments to those reports, are available free of charge. We believe these
reports are made available as soon as reasonably practicable after we file them
electronically with, or furnish them to, the SEC. We do not maintain or provide
any information directly to the third-party website, and we do not check its

Our website also includes information about our corporate governance practices.
The Investor Relations page of our website provides a link to a web page where
you can obtain a copy of our code of business conduct and ethics applicable to
our principal executive officer, principal financial officer, and principal
accounting officer.

Significant Accounting Policies and Estimates

Our critical accounting policies involving the more significant estimates and
judgments used in the preparation of our financial statements as of October 1,
2022 remain unchanged from January 1, 2022, except for the accounting policies
related to business combinations as described below. Please refer to Part II,
Item 7, "Management's Discussion and Analysis of Financial Condition and Results
of Operations" of our Annual Report on Form 10-K for the fiscal year ended
January 1, 2022, filed with the SEC on March 3, 2022 (the "2021 Form 10-K") for
details on these critical accounting policies.

Business Combinations. We account for business acquisitions using the
acquisition method of accounting, which requires assets acquired and liabilities
assumed to be measured and recorded at their estimated fair values as of the
acquisition date, with certain exceptions. Right-of-use assets and lease
liabilities are recorded on the date of acquisition in accordance with ASC Topic
842, Leases. In addition, contract assets and contract liabilities are recorded
in accordance with ASC 606, as we adopted Accounting Standards Update No.
2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and
Contract Liabilities from Contracts with Customers on the first day of fiscal
2022. All other tangible assets and identifiable intangible assets acquired and
liabilities assumed are recorded at their fair value as of the date of

The purchase price is determined as the fair value of consideration transferred.
Goodwill is recognized for the excess of consideration transferred over the net
value of assets acquired and liabilities assumed. Intangible assets that are
separate from goodwill and have determinable useful lives are valued separately.
Fair value measurements require extensive use of estimates and assumptions,
including estimates of future cash flows to be generated by the acquired assets,
discount rates that we believe reflect the risk factors associated with the
related cash flows, and estimates of useful lives. The useful lives of
identifiable intangible assets acquired in a business acquisition are estimated
based on the expected period that we will receive substantially all of the
projected future benefits from the intangible asset.

Recent accounting standards

Please refer to the sections entitled “Recent Accounting Standards” included in Note 1, “Summary of Significant Accounting Policies” in Part I, Item I, “Financial Statements” of this Quarterly Report on Form 10-Q (this “Report” ).

Results of operations-For the Fiscal quarter and the fiscal period to date ended October 1, 2022Compared to the Fiscal quarter and the fiscal period to date ended October 2, 2021

The following table presents operating information as a percentage of revenue for the periods indicated:

  Table of Contents

                                                             Fiscal Quarter                                  Fiscal Year-to-Date
                                                                 Ended                                           Period Ended
                                                  October 1,              October 2,                 October 1,                October 2,
                                                     2022                    2021                       2022                      2021
Revenues                                               100.0  %                  100.0  %                   100.0  %                  100.0  %
Costs of services (exclusive of depreciation
and amortization)                                       68.9                      70.4                       69.4                      71.1
Selling, general and administrative expenses            19.0                      18.0                       18.4                      16.6
Depreciation and amortization                            2.0                       2.3                        2.0                       2.2
Income from operations                                  10.0                       9.4                       10.2                      10.1
Interest expense, net                                   (0.4)                     (0.1)                      (0.3)                     (0.2)
Foreign currency gains (losses), net                     1.1                       0.2                        0.8                      (0.1)
Income before provision for income taxes                10.7                       9.4                       10.7                       9.8
Provision for income taxes                               2.7                       1.4                        2.9                       2.2
Net income                                               8.0  %                    8.0  %                     7.8  %                    7.7  %

Financial quarter ended October 1, 2022Compared to the Financial Quarter Ended
October 2, 2021

Revenues. Revenues increased by $12.0 million, or 8.8%, to $148.4 million for
the third quarter of fiscal 2022 from $136.4 million for the third quarter of
fiscal 2021. Utilization increased to 74% for the third quarter of fiscal 2022
from 73% for the third quarter of fiscal 2021, while consultant headcount grew
3.3% from 882 at the end of the third quarter of fiscal 2021 to 911 at the end
of the third quarter of fiscal 2022. The primary driver of consultant headcount
growth was the addition of 37 consultants resulting from the acquisition of
Welch Consulting, Ltd. ("Welch Consulting") in the first quarter of fiscal 2022.

Overall, revenues outside of the U.S. represented approximately 18% and 20% of
net revenues for the third quarters of fiscal 2022 and fiscal 2021,
respectively. Revenues derived from fixed-price projects decreased to 16% of net
revenues for the third quarter of fiscal 2022 compared with 23% of net revenue
for the third quarter of fiscal 2021. The percentage of revenue derived from
fixed-price projects depends largely on the proportion of our revenues derived
from our management consulting business, which typically has a higher
concentration of fixed-price service contracts.

Costs of Services (exclusive of depreciation and amortization). Costs of
services (exclusive of depreciation and amortization) increased by $6.3 million,
or 6.6%, to $102.3 million for the third quarter of fiscal 2022 from $96.0
million for the third quarter of fiscal 2021. The increase in costs of services
was due to an increase in employee compensation and fringe benefit costs of $6.6
million primarily as a result of a higher headcount and an increase in
forgivable loan amortization of $0.4 million, partially offset by a decrease in
client reimbursable expenses of $0.7 million. As a percentage of revenues, costs
of services (exclusive of depreciation and amortization) decreased to 68.9% for
the third quarter of fiscal 2022 from 70.4% for the third quarter of fiscal

Selling, General and Administrative Expenses. Selling, general and
administrative expenses increased by $3.7 million, or 15.3%, to $28.2 million
for the third quarter of fiscal 2022 from $24.5 million for the third quarter of
fiscal 2021. Within this category of expenses, there was a $1.2 million increase
in travel and entertainment, a $1.0 million increase in employee compensation
and fringe benefit costs, a $0.7 million increase in miscellaneous and other
costs, a $0.6 million increase in software subscription and data services, and a
$0.4 million increase in commissions to our non-employee experts. Partially
offsetting the increase in these expenses was a $0.2 million decrease in bad
debt expense for the third quarter of fiscal 2022 as compared to the third
quarter of fiscal 2021.

As a percentage of revenues, selling, general and administrative expenses
increased to 19.0% for the third quarter of fiscal 2022 from 18.0% for the third
quarter of fiscal 2021. Commissions to our non-employee experts remained flat at
3.2% of revenues for the third quarter of fiscal 2022 and the third quarter of
fiscal 2021.

Provision for Income Taxes. The income tax provision was $4.0 million and the
effective tax rate ("ETR") was 25.3% for the third quarter of fiscal 2022
compared to $1.9 million and 14.8% for the third quarter of fiscal 2021. The ETR
for the current fiscal quarter was higher than the prior year primarily due to a
decrease in the tax benefit related to share-based compensation and
foreign-derived intangible income, and higher nondeductible compensation paid to
executive officers. The ETR for the third quarter of both fiscal 2022 and fiscal
2021 were lower than the combined federal and state statutory tax rate primarily


the tax benefit related to share-based compensation, partially offset by non-deductible compensation paid to executive corporate officers.

Net Income. Net income increased to $11.9 million for the third quarter of
fiscal 2022 from $10.9 million for the third quarter of fiscal 2021. The net
income per diluted share was $1.63 per share for the third quarter of fiscal
2022, compared to $1.44 of net income per diluted share for the third quarter of
fiscal 2021. Weighted average diluted shares outstanding decreased by
approximately 314,000 shares to approximately 7,246,000 shares for the third
quarter of fiscal 2022 from approximately 7,560,000 shares for the third quarter
of fiscal 2021. The decrease in weighted average diluted shares outstanding was
primarily due to the repurchase of shares of our common stock since October 2,
2021, offset in part by the vesting of shares of restricted stock and
time-vesting restricted stock units and the exercise of stock options since
October 2, 2021.

Year-to-date ended October 1, 2022compared to the total of the financial year ended October 2, 2021

Revenues. Revenues increased by $14.7 million, or 3.4%, to $445.9 million for
the fiscal year-to-date period ended October 1, 2022 from $431.2 million for the
fiscal year-to-date period ended October 2, 2021. Utilization was 75% for the
fiscal year-to-date periods ended October 1, 2022 and October 2, 2021, while
consultant headcount grew 3.3% from 882 at the end of the third quarter of
fiscal 2021 to 911 at the end of the third quarter of fiscal 2022. The primary
driver of consultant headcount growth was the addition of 37 consultants
resulting from the acquisition of Welch Consulting in the first quarter of
fiscal 2022.

Overall, revenues outside of the U.S. represented approximately 20% and 19% of
net revenues for the fiscal year-to-date periods ended October 1, 2022 and
October 2, 2021, respectively. Revenues derived from fixed-price projects
decreased to 18% of net revenues for the fiscal year-to-date period ended
October 1, 2022 compared with 24% of net revenue for the year-to-date period
ended October 2, 2021. The percentage of revenue derived from fixed-price
projects depends largely on the proportion of our revenues derived from our
management consulting business, which typically has a higher concentration of
fixed-price service contracts.

Costs of Services (exclusive of depreciation and amortization). Costs of
services (exclusive of depreciation and amortization) increased by $3.0 million,
or 1.0%, to $309.4 million for the fiscal year-to-date period ended October 1,
2022 from $306.4 million for the fiscal year-to-date period ended October 2,
2021. The increase in costs of services was due to an increase of $3.8 million
in employee compensation and fringe benefit costs primarily as a result of a
higher headcount and an increase in forgivable loan amortization of $1.3
million, partially offset by a decrease in client reimbursable expenses of $1.7
million and a decrease in the valuation expense of the contingent consideration
of $0.4 million. As a percentage of revenues, costs of services (exclusive of
depreciation and amortization) decreased to 69.4% for the fiscal year-to-date
period ended October 1, 2022 from 71.1% for the fiscal year-to-date period ended
October 2, 2021.

Selling, General and Administrative Expenses. Selling, general and
administrative expenses increased by $10.3 million, or 14.3%, to $82.0 million
for the fiscal year-to-date period ended October 1, 2022 from $71.7 million for
the fiscal year-to-date period ended October 2, 2021. Within this category of
expenses, there was a $2.7 million increase in travel and entertainment, a $2.2
million increase in employee compensation and fringe benefit costs, a $1.6
million increase in commissions to our non-employee experts, a $1.2 million
increase in software subscription and data services, a $1.1 million increase in
miscellaneous and other costs, a $0.9 million increase in legal and other
professional services fees, and a $0.9 million increase in rent expense.
Partially offsetting the increase in these expenses was a $0.3 million decrease
in bad debt expense for the fiscal year-to-date period ended October 1, 2022 as
compared to the fiscal year-to-date period ended October 2, 2021.

As a percentage of revenues, selling, general and administrative expenses
increased to 18.4% for the fiscal year-to-date period ended October 1, 2022 from
16.6% for the fiscal year-to-date period ended October 2, 2021. Commissions to
our non-employee experts increased to 3.3% of revenues for the fiscal
year-to-date period ended October 1, 2022 compared to 3.0% of revenues for the
fiscal year-to-date period ended October 2, 2021.

Provision for Income Taxes. The income tax provision was $12.7 million and the
ETR was 26.7% for the fiscal year-to-date period ended October 1, 2022, compared
to $9.3 million and 22.0% for the fiscal year-to-date period ended October 2,
2021. The ETR for the current fiscal year-to-date period was higher than the
prior year-to-date period primarily due to a decrease in the tax benefit related
to share-based compensation and foreign-derived intangible income, and higher
nondeductible compensation paid to executive officers, partially offset by the
impact of the U.K. statutory rate increase in the second quarter of fiscal 2021
that did not recur in the current period. The ETR for the current fiscal
year-to-date period was approximately the same as the combined federal and state
statutory tax rate and included offsetting items primarily related to the tax
benefit for share-based compensation and nondeductible compensation paid to
executive officers. The ETR for the fiscal


year-to-date period ended October 2, 2021 was lower than the combined federal
and state statutory tax rate primarily due to the tax benefit related to
share-based compensation, partially offset by non-deductible compensation paid
to executive officers and the impact of the U.K. statutory tax rate change.

Net Income. Net income increased by $1.9 million to $34.9 million for the fiscal
year-to-date period ended October 1, 2022 from $33.0 million for the fiscal
year-to-date period ended October 2, 2021. The diluted net income per share was
$4.72 for the fiscal year-to-date period ended October 1, 2022, compared to
diluted net income per share of $4.31 for the fiscal year-to-date period ended
October 2, 2021. Weighted average diluted shares outstanding decreased by
approximately 267,000 to approximately 7,376,000 shares for the fiscal
year-to-date period ended October 1, 2022 from approximately 7,643,000 shares
for the fiscal year-to-date period ended October 2, 2021. The decrease in
weighted average diluted shares outstanding was primarily due to the repurchase
of shares of our common stock since October 2, 2021, offset in part by the
vesting of restricted stock and time-vesting restricted stock units, and the
exercise of stock options since October 2, 2021.

Cash and capital resources

Year-to-date ended October 1, 2022

We estimate that our current cash and cash equivalents, cash flow generated from operations and amounts available under our revolving credit facility will be sufficient to meet our anticipated working capital and capital expenditure requirements for at least the next 12 months.

General. During the fiscal year-to-date period ended October 1, 2022, cash and
cash equivalents decreased by $42.0 million. We completed the period with cash
and cash equivalents of $24.1 million. The principal drivers of the reduction of
cash and cash equivalents were payment of a significant portion of our fiscal
2021 performance bonuses in the first and second quarters of fiscal 2022, the
consideration paid for the acquisition of Welch Consulting, the repurchase of
shares, and the payment of dividends, offset by net borrowings of $45.0 million.

During the fiscal year-to-date period ended October 1, 2022, working capital
(defined as current assets less current liabilities) decreased by $9.9 million
to $26.4 million. The decrease in working capital was principally due to a
decrease in cash and cash equivalents of $42.0 million and an increase in
borrowings of $45.0 million. Partially offsetting these decreases to working
capital was an increase in accounts receivable and unbilled services of $46.8
million, an increase in prepaid expenses and other current assets of $3.4
million, a decrease in accrued expenses of $23.7 million, and a decrease in
deferred revenue and other liabilities of $5.5 million.

At October 1, 2022, $9.7 million of our cash and cash equivalents was held
within the U.S. We have sufficient sources of liquidity in the U.S., including
cash flow from operations and availability on our revolving credit facility to
fund U.S. operations for the next 12 months without the need to repatriate funds
from our foreign subsidiaries.

Sources and Uses of Cash. During the fiscal year-to-date period ended October 1,
2022, net cash used in operating activities was $35.0 million. Net income was
$34.9 million for the fiscal year-to-date period ended October 1, 2022. Uses of
cash for operating activities included a $12.1 million decrease in lease
liabilities, a net increase of $48.9 million in accounts receivable and unbilled
receivables, and a $1.9 million increase in prepaid expenses and other current
assets primarily related to the timing of renewing annual subscriptions. Other
uses of cash included a decrease in accounts payable, accrued expenses, and
other liabilities of $26.3 million, primarily due to the payment of a
significant portion of our fiscal 2021 performance bonuses and performance
awards, and an increase in forgivable loans for the period of $7.4 million,
which was primarily driven by $25.5 million of forgivable loan issuances, net of
repayments, offset by $18.1 million of forgivable loan amortization.

Cash used in operations included incentive cash award expense of $4.9 million,
non-cash depreciation and amortization expense of $9.1 million, right-of-use
amortization of $10.3 million, share-based compensation expenses of $3.6
million, and other non-cash gains and benefits of $1.2 million.

During the fiscal year-to-date period ended October 1, 2022, net cash used in
investing activities was $13.2 million, which included $10.2 million of net
consideration paid for the acquisition of Welch Consulting and $3.0 million for
capital expenditures, primarily related to purchases of office equipment.

During the fiscal year-to-date period ended October 1, 2022, net cash provided
by financing activities was $9.3 million, primarily as a result of net
borrowings under the revolving credit facility of $45.0 million and $0.8 million
received upon the issuance of shares of common stock related to the exercise of
stock options. Offsetting these increases in cash provided by


financing activities were repurchases of common stock of $27.6 million, payment
of cash dividends of $6.9 million, payment of $1.0 million for debt issuance
costs, and tax withholding payments reimbursed by restricted shares on vesting
of $1.0 million.

Lease Commitments

We are a lessee under certain operating leases for office space and equipment.
Certain of our operating leases have terms that impose asset retirement
obligations due to office modifications or the periodic redecoration of the
premises, which are included in other liabilities on our consolidated balance
sheets and are recorded at a value based on their estimated discounted cash
flows. We do not expect to incur asset retirement obligation or redecoration
obligation costs over the next twelve months. At October 1, 2022, the remainder
of our asset retirement obligations and redecoration obligations are
approximately $2.5 million and are expected to be paid between fiscal 2026 and
fiscal 2031 when the underlying leases terminate or when the respective lease
agreement requires redecoration. We expect to satisfy these lease and related
obligations as they become due from cash generated from operations.


We were a party to an amended and restated credit agreement (the "Initial Credit
Agreement") that provided us with a $175.0 million revolving credit facility
that included a $15.0 million sublimit for the issuance of letters of credit.
The Initial Credit Agreement was scheduled to mature on October 24, 2022; we
were permitted to repay any borrowings at any time prior to the maturity date.

On August 19, 2022, we refinanced our revolving credit facility under the
Initial Credit Agreement by entering into a Credit Agreement (the "Credit
Agreement") with Bank of America, N.A., as swingline lender, a letter of credit
issuing bank and administrative agent, and with Citizens Bank, N.A., as a letter
of credit issuing bank. The Credit Agreement provides us a $250.0 million
revolving credit facility, which may be decreased at our option to $200.0
million during the period from July 16th in a year through January 15th in the
next year. Additionally, for the period from January 16th to July 15th of each
calendar year, we may elect to not increase the revolving credit facility to
$250.0 million. The revolving credit facility includes a $25.0 million sublimit
for the issuance of letters of credit.

Concurrent with our entry into the Credit Agreement, we terminated the Initial
Credit Agreement and repaid in full all outstanding indebtedness under the
Initial Credit Agreement of approximately $50.0 million. Also, letters of credit
in the aggregate amount of approximately $4.4 million that had been issued under
the Initial Credit Agreement were deemed to be issued and outstanding under the
new revolving credit facility. In connection with the Credit Agreement, we
incurred debt issuance costs from the lenders and third-parties of $1.0 million.

We may use the proceeds of the revolving credit loans under the Credit Agreement
for general corporate purposes and may repay any borrowings under the revolving
credit facility at any time, but any borrowings must be repaid no later than
August 19, 2027. Borrowings under the revolving credit facility bear interest at
a rate per annum equal to one of the following rates, at our election, plus an
applicable margin as described below: (i) in the case of borrowings in U.S.
dollars by us, the Base Rate (as defined in the Credit Agreement), (ii) in the
case of borrowings in U.S. dollars, a rate based on Term SOFR (as defined in the
Credit Agreement) for the applicable interest period, (iii) in the case of
borrowings in Euros, EURIBOR (as defined in the Credit Agreement) for the
applicable interest period, (iv) in the case of borrowings in Pounds Sterling, a
daily rate based on SONIA (as defined in the Credit Agreement), (v) in the case
of borrowings in Canadian Dollars, CDOR (as defined in the Credit Agreement) for
the applicable interest period, (vi) in the case of borrowings in Swiss Francs,
a daily rate based on SARON (as defined in the Credit Agreement), or (vii) in
the case of borrowings in any other Alternate Currency (as defined in the Credit
Agreement), the relevant daily or term rate determined as provided in the Credit
Agreement. The applicable margin on borrowings based on the Base Rate varies
within a range of 0.25% to 1.00% depending on our consolidated net leverage
ratio, and the applicable margin on borrowings based on any of the other rates
described above varies within a range of 1.25% to 2.00% depending on our
consolidated net leverage ratio.

We are required to pay a fee on the amount available to be drawn under any
letter of credit issued under the revolving credit facility at a rate per annum
that varies between 1.25% and 2.00% depending on our consolidated net leverage
ratio. In addition, we are required to pay a fee on the unused portion of the
revolving credit facility at a rate per annum that varies between 0.175% and
0.250% depending on our consolidated net leverage ratio.

Under the Credit Agreement, we must comply with various financial and
non-financial covenants. The primary financial covenants consist of a maximum
consolidated net leverage ratio and a minimum consolidated interest coverage
ratio. The primary non-financial covenants include, but are not limited to,
restrictions on our ability to incur future indebtedness, engage in acquisitions
or dispositions, pay dividends or repurchase capital stock, and enter into
business combinations. Any


indebtedness outstanding under the revolving credit facility may become
immediately due upon the occurrence of stated events of default, including our
failure to pay principal, interest or fees, or upon the breach of any covenant.
As of October 1, 2022, we were in compliance with the covenants of the Credit

There was $45.0 million in borrowings outstanding under the revolving credit
facility as of October 1, 2022. As of October 1, 2022, the amount available
under the revolving credit facility was reduced by certain letters of credit
outstanding, which amounted to $4.4 million.

Forgivable loans

In order to attract and retain highly skilled professionals, we may issue
forgivable loans or term loans to employees and non-employee experts. A portion
of these loans is collateralized by key person life insurance. The forgivable
loans have terms that are generally between two and six years. The principal
amount of forgivable loans and accrued interest is forgiven by us over the term
of the loans, so long as the employee or non-employee expert continues
employment or affiliation with us and complies with certain contractual
requirements. The expense associated with the forgiveness of the principal
amount of the loans is recorded as compensation expense over the service period,
which is consistent with the term of the loans.

Remuneration methods

We have entered into compensation arrangements for the payment of performance
awards to certain of our employees and non-employee experts that are payable if
specific performance targets are met. The financial targets may include a
measure of revenue generation, profitability, or both. The amounts of the awards
to be paid under these compensation arrangements could fluctuate depending on
future performance during the applicable measurement periods. Changes in the
estimated awards are expensed prospectively over the remaining service period.
We believe that we will have sufficient funds to satisfy any cash obligations
related to the performance awards. We expect to fund any cash payments from
existing cash resources, cash generated from operations, or borrowings available
on our revolving credit facility.

Our Amended and Restated 2006 Equity Incentive Plan, as amended (the "2006
Equity Plan"), authorizes the grant of a variety of incentive and performance
equity awards to our directors, employees and non-employee experts, including
stock options, shares of restricted stock, restricted stock units, and other
equity awards.

In 2009, the compensation committee of our Board of Directors adopted our
long-term incentive program, or "LTIP," as a framework for equity grants made
under our 2006 equity incentive plan to our senior corporate leaders, practice
leaders, and key revenue generators. The equity awards granted under the LTIP
include stock options, time-vesting restricted stock units, and
performance-vesting restricted stock units.

In December 2016, our compensation committee modified the LTIP to allow grants
of service- and performance-based cash awards in lieu of, or in addition to,
equity awards to our senior corporate leaders, practice leaders, and key revenue
generators. The compensation committee of our Board of Directors is responsible
for approving all cash and equity awards under the LTIP. We expect to fund any
cash payments from existing cash resources, cash generated from operations, or
borrowings available on our revolving credit facility.

Business and Talent Acquisitions

As part of our business, we regularly evaluate opportunities to acquire other
consulting firms, practices or groups, or other businesses. In recent years, we
have typically paid for acquisitions with cash, or a combination of cash and our
common stock, and we may continue to do so in the future. To pay for an
acquisition, we may use cash on hand, cash generated from our operations,
borrowings available under our revolving credit facility, or we may pursue other
forms of financing. Our ability to secure short-term and long-term debt or
equity financing in the future, including our ability to refinance our credit
agreement, will depend on several factors, including our future profitability,
the levels of our debt and equity, restrictions under our existing revolving
credit facility, and the overall credit and equity market environments. We
completed a business acquisition during the first quarter of fiscal 2022, which
is further described in Note 2, "Business Acquisition" in Part I, Item I,
"Financial Statements" of this report.

Share buybacks

In February 2022, our Board of Directors authorized an expansion of our existing
share repurchase program, authorizing the purchase of an additional $20.0
million of our common stock. We may repurchase shares under this program in open


purchases (including through any Rule 10b5-1 plan adopted by us) or in privately
negotiated transactions in accordance with applicable insider trading and other
securities laws and regulations.

During the fiscal quarter and fiscal year-to-date period ended October 1, 2022,
we repurchased and retired 51,524 shares and 319,534 shares, respectively, under
our share repurchase program at an average price per share of $97.04 and $86.47,
respectively. During the fiscal quarter and fiscal year-to-date period ended
October 2, 2021, we repurchased and retired 53,012 shares and 219,564 shares,
respectively, under our share repurchase program at an average price per share
of $94.32 and $66.72, respectively. In addition, during the second quarter of
fiscal 2021, we repurchased 337,837 shares at a purchase price of $74.00 under a
modified "Dutch auction" self-tender offer, as further described in Part II,
Item 7, "Management's Discussion and Analysis of Financial Condition and Results
of Operations" of our 2021 Form 10-K.

As of October 1, 2022, we had approximately $22.9 million available for future
repurchases under our share repurchase program. We plan to finance future
repurchases with available cash, cash from future operations, and available
funds from our revolving credit facility. We expect to continue to repurchase
shares under our share repurchase program.

Dividends to shareholders

We anticipate paying regular quarterly dividends each year. These dividends are
anticipated to be funded through cash flow from operations, available cash on
hand, and/or available borrowings under our revolving credit facility. Although
we anticipate paying regular quarterly dividends on our common stock for the
foreseeable future, the declaration, timing and amounts of any such dividends
remain subject to the discretion of our Board of Directors. During the fiscal
quarter and fiscal year-to-date period ended October 1, 2022, we paid dividends
and dividend equivalents of $2.2 million and $6.9 million, respectively. During
the fiscal quarter and fiscal year-to-date period ended October 2, 2021, we paid
dividends and dividend equivalents of $1.9 million and $5.9 million,

Impact of inflation

To date, inflation has not had a material impact on our financial results. However, there can be no assurance that inflation will not adversely affect our financial results in the future.

future capital and liquidity needs

We anticipate that our future capital and liquidity needs will consist primarily of funds needed to:

•operating and general corporate expenses relating to the operation of our
business, including the compensation of our employees under various annual bonus
or long-term incentive compensation programs;

•hiring people to rebuild and expand our employee base;

• capital expenditures, mainly for computer equipment, office furniture and leasehold improvements;

•debt service and repayments, including interest payments on borrowings from our revolving credit facility;

• share buybacks under programs which we may have in effect from time to time;

•dividends to shareholders;

•possible business acquisitions that would enable us to diversify or expand our service offerings;

•any potential obligations related to our acquisitions; and

•other known future contractual obligations.

The hiring of individuals to replenish and expand our employee base is an
essential part of our business operations and has historically been funded
principally from operations. Many of the other above activities are
discretionary in nature. For example, capital expenditures can be deferred,
acquisitions can be forgone, and share repurchase programs and regular dividends
can be suspended. As such, our operating model provides flexibility with respect
to the deployment of cash flow from operations. Given this flexibility, we
believe that our cash flows from operations, supplemented by cash on hand and
borrowings from our revolving credit facility (as necessary), will provide
adequate cash to fund our long-term cash needs from normal operations for at
least the next twelve months.


Our conclusion that we will be able to fund our cash requirements by using
existing capital resources and cash generated from operations does not take into
account the impact of any future acquisition transactions or any unexpected
significant changes in the number of employees or other expenditures that are
currently not contemplated. The anticipated cash needs of our business could
change significantly if we pursue and complete additional business acquisitions,
if our business plans change, if economic conditions change from those currently
prevailing or from those now anticipated, or if other unexpected circumstances
arise that have a material effect on the cash flow or profitability of our
business. Any of these events or circumstances, including any new business
opportunities, could involve significant additional funding needs in excess of
the identified currently available sources and could require us to raise
additional debt or equity funding to meet those needs on terms that may be less
favorable compared to our current sources of capital. Our ability to raise
additional capital, if necessary, is subject to a variety of factors that we
cannot predict with certainty, including:

•our future profitability;

•the quality of our customer accounts;

•our relative levels of debt and equity;

•the volatility and general state of the capital markets; and

•the market prices of our securities.

Factors Affecting Future Performance

Important factors that could cause our actual results to differ materially from
the forward-looking statements we make in this report, as well as a description
of material risks we face, are set forth below under the heading "Risk Factors"
and included in Part I, Item 1A, "Risk Factors" of our 2021 Form 10-K. If any of
these risks, or any risks not presently known to us or that we currently believe
are not significant, develops into an actual event, then our business, financial
condition, and results of operations could be adversely affected.

© Edgar Online, source Previews

Entrepreneur’s Guide to Accounting for Limited Liability Companies


There are both various and regular requirements that a limited liability company – and you as a director – must meet, relating to payroll, VAT and similar processes.

But here exclusively for ContractorUK, let me consider the annual compliance cycle – the preparation of annual accounts and the company’s tax return, writes Chris James, head of limited liability company accounting at Workwell.

In almost all cases these days, submissions of these are done electronically by your accountant, as part of their annual service to your business.

End of accounting period

A public limited company has a period end date, called the accounting reference date (ARD), which is assigned to it when it is incorporated.

If a company is formed in mid-October, for example, its default ARD will be October 31 and its first set of accounts will run from the date of incorporation to that date. This means that the first set of accounts covers just over 12 months. Subsequent series would last for a year (and an additional day in a leap year).

If you wish, you can modify your ARD. This may be because you want your company’s accounts to span a calendar year, or to align your “year-end” with another company’s (common in company groups).

You can also choose to set up accounts for a period other than one year, covering a period of six to 18 months.

But in order to prevent companies from “hiding” their financial information, you can only file accounts older than one year once every five years (without special permission and very rare). Conversely, you can file “short” accounts as often as you wish, as this means that information is filed with Companies House more regularly than normal.

Record keeping

Much of the record keeping these days is electronic, and it’s a good idea to use online accounting software that’s connected to your bank, to minimize your data entry.

Your accountant may be able to help you with the bookkeeping if you’re too busy or unsure about doing it yourself. Receipts, invoices and other financial documents must be kept, whether in paper or electronic form, for six years in case of questions from HMRC.


The underlying records are converted by your accountant into the different elements that make up the accounts. A complete set of accounts will include certain permanent information, such as your head office address. This complete set of accounts includes the ‘profit and loss account’, the ‘balance sheet’ and notes – which explain some of the figures in the main accounts in more detail.

Profit and loss account

The income statement (or performance statement) is a tally of all revenues and costs that have passed through the business.

The account therefore tells the “story” of the company during this period. Revenues and costs should be measured at their cost to your business. For example, if you are subject to VAT, sales are shown at the net price and not the gross sale price on your invoice. This is because the VAT you collect is passed on to HMRC – it does not belong to you or the business. Similarly, the costs should be presented in the same way. So if you were charged VAT but were able to recover it, the cost of that item should be shown without VAT included.


The total of all these revenue and cost items will be your profit or loss for the period.

This profit or loss will be adjusted for tax and a tax charge will be recorded at the bottom of the income statement.

Certain items that are adjusted to include entertainment expenses, the timing of special payments like pension contributions, and allowable amounts to reflect the reduction in value of assets the company owns, like computer equipment. This could mean that the tax burden is not exactly the profit in the accounts multiplied by the corporate tax rate (currently 19%).

A tax declaration for the company (a ‘CT600’) will be established, as well as a calculation of the tax due. Usually the same amount will appear on your balance sheet as an amount due to HMRC, because at the balance sheet date the amount has not yet been paid. So, along with some other balance sheet items, it appears as an amount owed by the business to someone else.

Balance sheet (or position statement)

This document provides a “snapshot” of the business at the end of the financial year – the ARD.

It lists assets, such as IT equipment, money in the bank, money owed to the business, and liabilities – such as amounts owed to HMRC, cost bills not yet paid, a loan from a bank or a director, at this precise moment. .

Known as the “upper half” of the balance sheet, this total balance should equal the total of the money invested in the business by the shareholders (normally the entrepreneur), plus the profits made since incorporation, minus the amounts returned to shareholders through dividends. .

These are known as “shareholder funds”. If the company is making losses or dividends exceed available profits, this figure may be negative – you will need the advice of your accountant as this position should not be allowed to continue.

Deposit accounts

Accounts must be filed in public records, so that they can be inspected for the public good. These registers are now electronic. Small businesses only need to file summary information, and frankly, that doesn’t really paint the full picture of a business’ financial condition.

Bigger companies have to file a lot more details, because the potential audience for each of them is wider.

For entrepreneurs filing under the rules for small businesses (known as FRS102 or FRS105), only a balance sheet and very few others need to be sent to Companies House. Your full accounts, however, will be needed by HMRC and should be useful to you in terms of planning for the future and comparing your business with others.

Be aware that if accounts are not filed on time, Companies House may charge penalties, and if corporation tax is due but not paid on time, interest will start to accrue. These costs typically start nine months after the ARD is passed, although, as we have seen during the covid pandemic, rules are sometimes relaxed or penalties removed. But generally the CT600 deadline is 12 months from the ARD, and HMRC can charge penalties for late submission.

final thought

In general terms, when it comes to accounting for a limited liability company, the best thing you can do as an entrepreneur-director is to maintain your accounting records and stay in regular contact with your accountant, especially if you expect something extraordinary. -ordinary of your company!

Here’s why driving enthusiasts should buy a Nissan 350Z Coupe


you will remember Nissan burst onto the scene in the 1970s with the magnificent Datsun 240Z as an introduction to the world of sports cars. The birth of the Z series sparked America’s interest in what Japanese automakers could bring to the table when it came to sports cars.

While the Datsun 240Z surely paved the way for Nissan’s other Z-series cars, the 350Z is revolutionary in its own right. The Nissan 350Z brings automotive finesse and sporty design into the new millennium. Produced for only six years, yet a peerless sports car icon, the 350Z brought us a sports car that was the perfect balance of driving excitement and reliability.

If you’ve never experienced the thrill of getting behind the wheel of a Nissan 350Z, you’re in for a treat. That’s why any driving enthusiast should get their hands on a coveted Nissan 350Z now.

RELATED: The Real Story Behind The Rise and Fall of Nissan’s Z Cars

The Nissan 350Z makes sports cars affordable for more people

The gearheads of the world are still drooling over the thought of owning a sports car. The gearheads of the world always feel that owning a sports car might be out of reach. That is, until Nissan (as Datsun) introduced the first of the Z-series in 1972. Ever since car enthusiasts got a taste of what Nissan could accomplish in When it comes to sports cars, we were totally hooked.

Nissan seems fully committed to making cars that live up to what car enthusiasts might expect, with affordability in mind. Sliding into a sports car shouldn’t be reserved for the elite. Nissan’s spunky Z-series started out as a more affordable sports car choice for gearheads who were looking for a spunky car that was both economical and exciting.

Over the ensuing decades, Nissan’s Z-series has had its ups and downs – from questionable styling choices to details that we consider a bit more on-brand for a luxury coupe. Nissan quickly brought the Z-series back to its more stripped down, affordable glory in 2003, at the height of America’s SUV love affair. Luckily for us, the introduction of the Nissan 350Z coupe didn’t get lost in the grind.

RELATED: 10 Essential Mods For Your Nissan 350Z

The 350Z is fun to drive

Get rid of the idea that a budget sports car can’t be as fun to drive as an opulent Porsche 911 Carrera. Hot on the heels of the fast furious movies, the arrival of the Nissan 350Z reignited the world’s adoration for Japanese sports tuners.

The powerful engine of the 350Z is a V6 capable of going from 0 to 100 km/h in less than six seconds. Rear-wheel drive also makes the Nissan 350Z Coupe incredibly satisfying to level up to – well, at least up to its electronically limited top speed of 155mph, that is.

The Nissan 350Z handles like a pro. This car corners like a champion (this dynamic sports car has won countless races). The 350Z Coupe has precision steering that is only enhanced by the car’s intentional weight distribution.

Because the Nissan 350Z is recognized globally as a remarkably distinctive sports car, it’s possible to have fun without owning one, as the 350Z features in over 19 different racing games (you read that right, 19!) – including fan favorites such as Need of speed.

Even though the Nissan 350Z can be an exciting drift or race car, that doesn’t mean this car should be put in a locker. The Nissan 350Z can be as reliable a daily driver as a Honda Accord or Toyota Camry – and let’s face it, the 350Z is way more fun to spin.

Nissan shows off its sports car prowess with the Z-series

Nissan has really made a name for itself by giving us their version of a sports car in the form of the Datsun 240Z. Over the years, Nissan has been one to watch when it comes to the kind of sports car magic they’ll have up their sleeves.

A sleek, clean design with a fastback touch, and this coupe is timeless – the low seats give you a race car cockpit feel. Nissan generously gave us great performance at a lower price. A 3.5-liter engine that delivers 280 horsepower like candy? Yes please. And after its 2006 production year, you can expect an additional 20 horsepower powering this sports car.

2009 saw the end of production for Nissan’s 350Z, but don’t worry, because Nissan soon brought out the equally gorgeous and feisty 370Z to curb our JDM sports car appetites.

Wolters Kluwer CT Corporation’s CLE webinar reviews the challenges of managing modern entities


NEW YORK–(BUSINESS WIRE)–Today’s legal professionals navigate an increasingly complex regulatory landscape and the challenges of non-compliance continue to rise. Wolters Kluwer CT Corporation is hosting a Continuing Legal Education (CLE) webinar – “Lifecycle of an Entity: Modern Entity Management Signposts” – examining how entity type affects both requests and the performance of various compliance tasks the Nov. 16 at 1 p.m. ET.

CT Corporation experts Sharon Carroll, Compliance Business Consultant, and Daniel Lias, Transactional Business Consultant, will review examples of various types of business entities and the different compliance challenges they trigger. The presentation will also describe workflow procedures for managing compliance and reporting obligations that can help business entities minimize risk at every stage of the entity’s lifecycle, from training to maintenance and dissolution.

Carroll has spent over 20 years in the regulatory compliance field, which has given him an in-depth understanding of the many compliance-related issues facing contemporary businesses. She works with clients to identify the appropriate solution from CT Corporation to meet a range of compliance needs that includes entity management, business licensing and annual reporting.

Lias has years of experience in entity management and Uniform Commercial Code (UCC) issues. He provides clients of CT Corporation with advice on emerging trends in due diligence, research and filings.

For nearly 130 years, Wolters Kluwer CT Corporation has been the leading provider of registered agent, incorporation and legal entity compliance services. It is part of the Governance, Risk & Compliance (GRC) division of Wolters Kluwer and has a global reach in over 150 countries. More than 75% of Fortune 500 companies, 95% of AmLaw 100 law firms and 350,000 small businesses trust CT Corporation to manage their compliance needs. Wolters Kluwer GRC’s other legal services business is Wolters Kluwer ELM Solutions – a global provider of corporate legal and expense management, contract lifecycle management and legal analytics solutions.

About Wolters Kluwer Governance, Risk and Compliance

Governance, Risk & Compliance is a division of Wolters Kluwer, which provides legal and banking professionals with solutions to ensure compliance with evolving regulatory and legal obligations, manage risk, increase efficiency and deliver better results commercial. GRC offers a portfolio of expert technology services and solutions focused on Legal Entity Compliance, Legal Operations Management, Banking Product Compliance and Banking Regulatory Compliance.

Wolters Kluwer (WKL) is a global leader in professional information, software solutions and services for healthcare; taxation and accounting; governance, risk and compliance; and the legal and regulatory sectors. We help our customers make critical decisions every day by delivering expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer achieved annual sales of €4.8 billion in 2021. The group serves customers in over 180 countries, maintains operations in over 40 countries and employs approximately 19,800 people worldwide. The company is headquartered in Alphen aan den Rijn, the Netherlands.

Justin Bonestroo Named President-Elect of the American Society of Pension Professionals & Actuaries


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CLEVELAND–(BUSINESS WIRE)– Justin Bonestroo, senior vice president of the retirement and investment solutions practice of CBIZ, Inc.a leading provider of financial services, insurance and consulting, was confirmed as the new president of the American Society of Pension Professionals & Actuaries (ASPPA) at their October 23 annual general meeting. He will assume the duties of president-elect effective January 1, 2023.

The ASPPA is a leading national not-for-profit organization for industry pension plan professionals. ASPPA membership includes business owners, third-party administrators, consultants, and other retirement plan professionals. Members are diverse and are united by a belief in and commitment to the private pension system.

“It’s an honor to hold such a respected position in the industry and to be recognized by my peers,” said Bonestroo. “The American Society of Pension Professionals & Actuaries is an industry-leading organization that continues to ensure its members are well-equipped for continuing education and ongoing opportunities. I look forward to advancing this mission alongside the ASPPA leadership team.

“As Past President of the American Society of Enrolled Actuaries (ASEA), a prolific speaker, and a committed volunteer in the retirement industry, Justin is the leader I believe will grow ASPPA and enhance its reputation. during his presidency,” said Bill Karbon. , Executive Vice President – Retirement and Investment Solutions at CBIZ and former President of ASEA.

“I was both pleased and proud to learn that Justin Bonestroo would serve as President of ASPPA. His years of speaking at conferences and his performance as President of the American Society of Enrolled Actuaries demonstrated the “breadth of knowledge, exceptional communication skills and ability to get things done in tight spaces. The ASPPA will be very pleased to have elected Justin,” said Tom Finnegan, Chair of Actuarial Practice at CBIZ.

Bonestroo will be one of the youngest professionals to step into this position and brings over a decade of experience. Previously, he was President of Actuarial Consultants, Incorporated and President of the American Society of Enrolled Actuaries. Bonestroo participates in various committees, including the Government Affairs Committee and the Board of Directors of the College of Pension Actuaries. He is a Fellow of the Society of Pension Actuaries (MSPA) and Registered Actuary (EA) and is also a Certified Pension Consultant (CPC) and a Certified Pension Trustee (CPFA).

About BIZC

CBIZ, Inc. is a leading provider of financial, insurance and business consulting services across the United States. Financial services include accounting, tax, government health care consulting, transaction consulting, risk consulting and valuation services. Insurance services include benefits consulting, pension consulting, property and casualty insurance, payroll and human capital consulting. With over 100 offices in 31 states, CBIZ is one of the largest insurance accounting and brokerage providers in the United States. For more information, visit www.cbiz.com.


Kara Lester

Gregory FCA for CBIZ Inc.

[email protected]


Source: CBIZ, Inc.

Why black women are leading the nation by starting their own business


Jennifer Walton had two “big resignations”.

After rising to the level of associate vice president of marketing for the Nationwide Retirement Institute, she stepped down in 2021 to find greater impact in her work.

She moved into the public sector, working as a marketing manager for the Central Ohio Transit Authority. But she said she felt “handcuffed” in her ability to make changes in clients’ lives.

After some soul-searching, she decided to “bet on herself” and start her own company, SKY Nile Consulting, which offers marketing and brand strategy, as well as advice on diversity, equity and diversity. inclusion.

“I wanted flexibility in my life,” said Walton, 38, from Olde Towne East.

“I wanted to maximize my earning potential. I wanted to maximize my talent. And I wanted my values ​​to match my work. And I knew that if I needed to tick those four boxes, I could only get it for myself.

Black women who start their own business seek more freedom and fulfillment

Walton’s experience reflects a broader trend of black women leaving corporate America, accelerated by the pandemic. As the fastest growing group of entrepreneurs, black women say they seek more freedom, opportunity, fulfillment and stability. They also escape discrimination and other barriers in the workplace.

Overall, women-owned businesses grew by 21% between 2014 and 2019, compared to 9% for all businesses, according to American Express’ State of Women-Owned Businesses report.

Businesses owned by women of color grew even faster at 43%.

But black women-owned businesses topped them all at 50%.

While black women make up 14% of the female population, they make up 42% of net new women-owned businesses.

Additionally, a Harvard Business Review report found that 17% of black women are starting or leading new businesses, compared to 10% of white women and 15% of white men.

Deonna Barnett said she has seen an increase in the number of black female customers at her company, Aventi Enterprises, which helps small businesses grow.

“They quit (their jobs) because they can make more money doing it themselves,” said Barnett, the company’s CEO and management consultant. “And some of them can stay home, which is helpful for caregivers and parents.”

“I was capable of more”

Research shows that the pandemic has helped push more women into entrepreneurship, after many have been pushed out of the job market.

After two unstable years, they are not afraid to leave jobs that do not meet their needs. In fact, women leaders are leaving employers at an unprecedented rate, according to LeanIn.org and McKinsey & Company’s Women in the Workplace report. For every female manager who gets a promotion, two female managers leave their company.

They cite a lack of advancement. For example, only one in four C-suite leaders are women, and only one in 20 are women of color. And for every 100 men promoted to manager, 58 black women are promoted.

Additionally, the latest census data shows that full-time and part-time black female workers earned 64 cents for every dollar earned by white males in 2021.

CROWN Act:Black Women Love Wearing ‘Natural’ Hair at Work

For Tenesha Hartgrove, the decision to quit her full-time job at an accounting firm in January was not about getting a promotion or making more money, but about using her skills more.

As a senior tax accountant, she was limited to doing taxes, but wanted to help people, especially entrepreneurs, with financial statements and other services.

“I felt like I had more to offer than I ever could in the job I had before,” said Hartgrove, 43, of Grandview, who now runs Ncrease Financial Services from home. . “I just felt like I was capable of more.”

Despite numerous certifications, Hartgrove initially felt she didn’t know enough to start her business.

But then she saw others giving incorrect tax advice online during the pandemic.

“I know I could do better than some of the things I was seeing,” she said. “I just feel like if all these people are doing it and they don’t have the level of education that I’ve been pursuing, I can definitely do it.”

Tenesha Hartgrove has her own accounting firm, Ncrease Financial Services, which she runs from her home in Grandview.

Surveys have shown that black women face impostor syndrome, often brought on by their experience of microaggressions at work. A study by LeanIn.org found that black women are more likely to have their judgment and skills challenged at work.

“It’s that feeling of years and years of staring blankly when an idea was said, and watching someone else say something similar and everyone cheering,” Walton said. .

Businesses owned by black women: fast growth, slow development

Despite the rapid growth rate of Black women-owned businesses, studies show their earnings are relatively low, in part due to lack of access to capital. Despite having lower household incomes than their white counterparts, the Harvard Business Review found that 61% of black women self-finance their entire startup.

Entrepreneur Vangela Barnes said she has struggled to apply for funding since starting her own power company, Wireman Electric, during the pandemic.

“It feels like a lottery,” said Barnes, 58, of Canal Winchester, who left a project manager position at Ohio State University’s Wexner Medical Center. “It’s really frustrating, and now I’ve taken time away from my company to apply. We just feel like we’re in a frantic race.

Vangela Barnes, owner of Wireman Electric, said access to credit is a major hurdle for her business.

Barnes said she was offered more business than she could accept.

“I don’t have any wealth in my family,” she said. “I don’t have aunts and uncles I can call (for loans). It’s a constant battle. went well so far, but (now) I need two trucks.”

Barnett said she had clients facing similar obstacles.

“Racism is so deeply embedded in everything,” she said. “There is even discrimination in banks even today. I experienced this with a few customers who had good credit, money in the bank and contracts, and the bankers told them anyway nope.

Business in Ohio:An Ohio Entrepreneur’s Guide to Certification for Women- and Minority-Owned Businesses

Still, she said there are other financial resources available; it’s just a matter of knowing where to look.

“A lot of clients come up to us and say, ‘I’ve never heard of this’ or ‘I didn’t even know you could do this,'” she said. “Our goal is to show you what’s possible, and then find ways to make sure you have access to it.”

She also expects to see even more black women leave their employers.

“There are going to be a good number of black women starting businesses that are going to be an inspiration to others,” she said. “And even if there are black women going back to corporate America, they’re going to become owners of something again.

[email protected]


Prairie Pothole Day Designed to Inspire Generations of Outdoor Enthusiasts in West Central Minnesota – West Central Tribune


NEW LONDON — Families and outdoor enthusiasts from across west-central Minnesota gathered at Stoney Ridgey Farm near New London on Saturday, Sept. 10 to participate in the 39th annual Prairie Pothole Day.

The event, organized by friends and volunteers of the Prairie Pothole Conservation Association, helps raise funds for conservation efforts in surrounding communities.

“This year would have been the 40th” year of the event, said Tom Hanson, 61, president of the conservation group, but the group chose not to hold the event in 2020 due to the pandemic.

Tents scattered around the grounds of Stoney Ridge Farm, located off State Highway 9 and US Highway 71 northwest of New London, hold various conservation and outdoor recreation exhibits during Nest Day- de-poule des Prairies on Saturday, September 10, 2022.

Dale Morin / West Central Tribune

Prairie Pothole Day is designed to bring Minnesota families to spend a day outdoors and learn about sports and conservation through activities and exhibits. Admission has always been free and various raffles are held throughout the day to help raise funds for conservation efforts.

Despite the event’s long history, the Prairie Pothole Conservation Association is adjusting to a new period in its life.

According to Hanson, the association was formed out of necessity. The group was once a chapter of the defunct Minnesota Waterfowl Association, which disbanded in 2019. Hanson said the association is always looking for other conservation groups to collaborate with.

“We’re kind of in the fledgling states of getting our name out there in different areas,” he said.

Children descend from the climbing wall using their harnesses on Prairie Pothole Day, Saturday, September 10, 2022, at Stoney Ridge Farm in northwest New London.

Dale Morin / West Central Tribune

Even with the new uncertainty, the association has been able to maintain Woodie Camp, an outdoor summer camp for children at the Prairie Wetlands Learning Center in Fergus Falls. Hanson said a large portion of the day’s proceeds will go to that camp, as well as building and maintaining the wood duck house that the group performs year-round.

Hanson said Prairie Pothole Day has raised about $15,000 in 2021, and based on the day’s turnout, he expects a similar fundraising result from 2022. The event attracts thousands of people each year, and Hanson estimated attendance in 2022 at more than 5,000 people.

Roger Strand, 86, owner of Stoney Ridge Farm near New London, has been a part of Prairie Pothole Day since its inception. According to Strand, it grew out of a group of outdoor enthusiasts wanting to hold an event similar to Game Fair, another outdoor and conservation event held annually.

“I said if we were going to do this…then we can hold it at my house.” Strand said. “The rules would be that there is no admission fee and all children’s events are free.”

Lake and Shelters.jpg
Cattails and reeds help camouflage wood duck shelters near the lake at Stoney Ridge Farm northwest of New London, pictured on Saturday September 10, 2022, Prairie Pothole Day.

Dale Morin / West Central Tribune

Having a permanent location like Stoney Ridge Farm has allowed generations of people to come to the event to help build an entire community of outdoor enthusiasts.

“Without this property, we cannot exist,” Hanson said. “(Strand) opens up the whole (area) to us and tells us ‘do what you have to do’. We turn around and, if we see a path or something that we want to do differently, we take it out, show him and he says, ‘yeah, do it’.

Strand said the vision for Prairie Pothole Day is a family-oriented event.

“It starts when they’re about that age,” he says, pointing to a small child playing in the sandbox in front of his wood duck display stand and wood duck shelter. “Then as they get older they start volunteering here and running around the property doing chores, and now we have third generation committee members, and no one makes a dime. They are all volunteers.”

wood duck shelters.jpg
A pair of wood duck shelters sit on the edge of the brush at Stoney Ridge Farm near State Highway 9 and US Highway 71 northwest of New London, pictured Saturday, September 10, 2022, during the Prairie Pothole Day.

Dale Morin / West Central Tribune

The Strand property is a remarkable location for an outdoor event. There are surrounding lakes, rolling hills where the shooting ranges were set up. The heavily forested areas host a scout camp and other activities, including an archery course. Strand’s uniquely designed wooden duck houses dot the entire area.

shooting ranges large.jpg
A series of shooting ranges are in preparation for Prairie Pothole Day on September 10, 2022 at Stoney Ridge Farm northwest of New London.

Dale Morin / West Central Tribune

“It’s amazing,” Hanson said. “When we are here in early August we see deer, ducks, swans, turkeys, squirrels (and) many other birds. It’s just wildlife habitat here.

The 40th annual Prairie Pothole Day is scheduled for September 9, 2023, and organizers have plenty to keep in mind in the coming year.

“A lot of different ideas (are) being discussed,” Hanson said. “Basically, we end up with a core of exhibitors every year, but we want to expand that and offer different types of outdoor activities that will just go ‘wow!'”

Thank you for coming.jpg
As visitors head back to their cars, a sign reading “Thank you, see you next year on Saturday September 9th” invites them to come back for Prairie Pothole Day in 2023.

Dale Morin / West Central Tribune

I’m an energy expert – and here’s how to keep your house warm WITHOUT turning on the heating


WITH winter well and truly on the way and fears of rising energy bills, it’s important that we know how to keep our homes warm on a budget.

You can do a lot – and you might not even need to turn on the heating.


Energy expert Kevin advises families to block drafts around doors and windows to keep the cold at bayCredit: Getty

Kevin Pratt, energy expert at Forbes Advisor — a trusted destination for unbiased personal finance advice, news and reviews — has revealed his top tips for helping families keep their homes warm without using the heat.


Cold air coming into your home equals warm air coming out.

Energy expert Kevin advised families to block drafts around doors and windows as well as letter boxes and keyholes to keep the cold at bay.

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He said: “Dig that sausage dog sausage and use ball socks or tights if necessary.”


You can also upgrade your windows to keep the heat in and it doesn’t need to cost a fortune either – it can be an easy DIY job.

Energy expert Kevin shared: “Double or even triple glazing is a great way to keep out the cold and keep the heat in your home.

“If you don’t have this consider a DIY solution where you use a hair dryer to stick cling film inside your windows – there are kits online for around £20.”

hot air balloon

If you have a decorative open fireplace, a lot of heat will escape up the chimney.

Kevin revealed that you can put an end to this and keep your house warm, all without turning on the heating.

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He explained that a chimney balloon – which essentially blocks the passage – can be had for around £15-25. But, whatever you do, don’t start a fire without putting it out first!


The trendy bare parquet? Sure, they look great, but they can often allow cold air to seep into a room, which is less than ideal if you’re sitting at a desk or watching TV.

But, you can keep your house warm without turning on the heating by splashing out on some cozy rugs instead.

Kevin said: “Laying down mats will help, and you can also buy infill kits for £10 and up. It makes a huge difference.


Another easy and economical way to keep your home warm without turning on the heat is to know the rooms in your home and what they are used for.

“If you have an unused room in your house — even if it’s only temporarily while someone’s away at college — turn off the heater completely and close the door,” Kevin said.

“It won’t matter so much if this room gets cold, and you can focus on keeping the rest of the property warm.”


A very simple way to stay warm at home is to simply wear warmer clothes.

This will delay you putting on the heat, the specialist adding: “Think layers. And remember, if your feet are cold, you’ll be cold all over – so invest in thermal socks and a good pair of slippers.


Dominick Sandford, director and head of supply chain, merchandising and marketing at ElectricalDirect, added that you can insulate your home for free simply by keeping the heat in – and not letting it escape.

“With gas prices soaring, it’s understandable that consumers are looking for alternative home heating solutions,” he said.

“Fortunately, there are several ways to keep your home warm all winter long without using central heating. Don’t let the heat escape by keeping all windows and doors completely closed as much as possible.

“Even leaving a window on the latch can drop the temperature, so stay alert.”


Expert Dominick also explained that you can install window insulation film to keep your home warm.

Insulating window film is a plastic film similar to cling film that can be applied to glass to reduce heat loss.

Dominick explained: “It’s a simple and cheap way to keep your house warm without using a heater. If you want to optimize the efficiency of your home heating system, ElectricalDirect offers a wide range of devices.

“One way to effectively control your current gas heating system is to upgrade to an automated smart home heating system.”

IRS changes 401(k) contribution limit


BISMARCK, ND (KFYR) — The Internal Revenue Service has made adjustments to tax brackets and 401(k) contributions that could affect you and your family.

Matthew Obrien says he doesn’t pay much attention to his 401(k). “I mean, I have one, but it’s not something I would say is my primary focus when investing,” said Obrien, of Bismarck. But if he changes his mind, next year he and everyone else can contribute more to their 401(k) account. “I think the government wants people to continue saving for retirement. By increasing the limits that people can put in place, they are only encouraging this. But also, since social security is increasingly in demand, we will have to rely on ourselves to save for our retirement.

The government won’t do it for us,” said David Wald, president of Securian Financial Advisors of North Dakota.

Starting in 2023, people will be able to contribute more than $22,500 to their 401(k) each year. That’s a $2,000 increase. In addition, tax brackets will also change to reflect inflationary pressures. “Well, I think the big thing people should know is where is the limit of their tax bracket? In other words, sit down with your accountant and talk to him about where you stand on that tax scale. ‘progressive taxation,” Wald said. The IRS also increased the standard deduction by about $1,400.

The IRS also increased the amount people can contribute to IRAs, raising the limit from $6,000 to $6,500. The adjustments will take effect for the 2023 tax year, with taxes to be filed in 2024.

Trading card lover collects only Chiefs K Harrison Butker


The Kansas City Chiefs have a talented and loyal fan base who aren’t afraid to show their love for the team and its players. Many popular players include talent players Patrick Mahomes, Chris Jones and Mecole Hardman, but for this story it was kicker Harrison Butker who caught a fan’s eye.

A video recently surfaced featuring a young football trading card collector with a passion for the Chiefs’ starting kicker. 12-year-old Parker Frederking presents an unparalleled collection of Butker Trading Cards.

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“I watched Butker throw the go-ahead basket. And I’ve been collecting cards ever since,” Frederking said. “I found out he was Catholic and I go to a Catholic school, and it’s kind of cool to know that Butker is also Catholic.”

Frederking is ranked number one for the number of unique Butker cards on the Trading Card Database website. He admitted to having around 120 cards based on the Chiefs’ field goal distance record holder.

“So I started this bunch of them about a year ago, and my last card I just got was gold out of 10,” Frederking said. “A few special cards here. Got my Canadian stamp one of the ones, Butker.

A nice tribute to the Chiefs’ constant kicker is a reminder of how passionate and essential the team is to fans. Frederking is not bothered by the question he always asks when presenting his collection.

“They’re just kind of like, ‘You collect a kicker?'”

Judge Sentences South Bay Accountant to Life in Federal Prison for Producing Child Sexual Exploitation Material of Filipino Victims | USAO-CDCA


LOS ANGELES – A South Bay man was today sentenced to life without parole in federal prison after admitting to producing thousands of sexually explicit images and videos of nearly three dozen children, including one was exploited for at least two years and engaged in online sex acts in exchange for money.

Billy Edward Frederick, 52, of Redondo Beach, was sentenced by U.S. District Judge Dale S. Fischer, who said “to say his conduct is despicable is an understatement.”

Judge Fischer added that “prison life adequately reflects the seriousness of the offence” in which Frederick “targeted” victims in a “part of the world where children are known to be sexually exploited”.

Frederick pleaded guilty in September 2021 to two criminal offenses: producing child pornography for transportation in the United States and inducing a minor to engage in criminal sexual activity.

According to court documents, Frederick obtained and stored in his Google accounts various images and videos depicting child sexual abuse material. In the messages sent to Frederick, several victims refer to Frederick as “master”. Prosecutors said in a sentencing memorandum that Frederick exploited “young boys in the Philippines who needed money for food and school.”

Frederick admitted to producing more than 5,000 images and videos of children

pornography involving at least 35 different children by asking those children to engage in specified sexually explicit activities in exchange for money. Some videos and images showed underage victims under the age of 12 being used for sexual acts.

“Use Google chat to bridge their geographic gap, [Frederick], while living in Los Angeles County, exploited numerous boys who lived in the Philippines,” according to the sentencing memorandum. Frederick’s “several years of conversations with these Filipino boys were not coded; they were explicit and grim – brimming with detail about what the defendant liked, demanded and expected of his victims, if they wished to be paid.

In addition to the life sentence, Judge Fischer ordered Frederick to pay $5,000 to the Justice for Victims of Trafficking Act of 2015; $5,000 to the Amy, Vicky and Andy Child Pornography Victim Relief Act of 2018 and $8,000 in restitution to one of the victims.

Homeland Security Investigations investigated the matter.

Assistant United States Attorney Kathy Yu of the Violent and Organized Crime Section prosecuted the case.

Andor Enthusiasts Demand Awards Season Recognition For A Key Support Player


Image via Lucasfilm/Disney Plus

Andor isn’t just a show about a dangerously sexy rebel agent who will accomplish the mission at any cost. In the first seven episodes, it widened the scope outward to show the inner workings of the Imperial Intelligence Bureau, the dark anti-Imperial operations of Stellan Skarsgård, and – arguably the most successful – the enormous pressure that My Mothma by Genevieve O’Reilly.

Prior to Andor, Mon Mothma was not a particularly deep character. Now, audiences are starting to understand just how much of a stake she is in as she battles the Empire while dealing with informants from her staff and her own Imperial sympathetic family. This led to some incredible scenes, the highlight being the recent episode’s cocktail party in which she subtly tested whether an old friend could be trusted.

O’Reilly has done such a good job that fans are clamoring for awards season recognition:

We agree, and we are still amazed that Andor has made Corusant’s upper-class dinners more exciting than Obi Wan Kenobilightsaber fights. The answers point to exemplary writing:

Others point out that O’Reilly has been playing this role for Revenge of the Sithalthough it was cut from this film:

Her performance in episode seven also blew us away:

And, after first being introduced to her in the original trilogy, we finally see Mon Mothma shine:

Expect O’Reilly’s Mon Mothma to Play a Role Throughout Andor, although a recent interview indicates that there are painful choices ahead of him. We now know that she’s committed to direct action against the Empire, which will inevitably pit her against her own family and ultimately destroy her career, so expect many more gripping scenes to come.

Andor airs Wednesdays on Disney Plus.

Xi Jinping is seduced by a vision of greater isolation. A mistake that will impoverish China | Rana Mitter


In August, there was an unexpected stir in China over a scientific paper. The article, published in a respected but specialized journal, argued that during the Ming dynasty (1368-1644) and the Qing dynasty (1644-1911), China had been a country relatively closed to the outside world. The most recent studies assumed that this was a bad thing and that greater openness to the modern era had led to China’s increased global position and growth. But the article took a contrary position, suggesting that there were economic and social benefits to closing the gates in large part. The argument could have remained in the realms of the academic. But it was then circulated on the social media of a think tank with close ties to the Chinese Communist Party (CCP). There were a lot of comments on social media, mostly wondering if the CCP was suggesting that today too, China should be wondering if opening up was such a good idea.

At first glance, it might seem that Xi Jinping’s opening speech last Sunday at the 20th Party Congress conveyed a very different message: indeed, there was a specific pledge praising the idea of ​​opening up in the five coming years which will mark the third term. And attention at the end of Congress turned to the sudden, still unexplained escort of former President Hu Jintao from the meeting, and the new Politburo Standing Committee whose members owe their status almost entirely to Xi. But there are other signs that the China of the 2020s may be considerably less open than the one we have known for some four decades, from the 1980s to 2020. China since the 1980s has been defined by the idea that ‘reform’ and ‘openness’ went together. Yet this openness created an anomaly in the first two decades of this century. China has become a society strongly connected with the outside world but also deeply controlled and surveilled internally: open but illiberal, a combination that many democracy theorists thought impossible. Unlike the former Soviet bloc, it made little sense for China to try to prevent its citizens, with the exception of political dissidents, from traveling abroad. Reform-era Chinese studied in Britain, did business in America, visited tourist sites and bought luxury goods in Italy. Nobody stopped the visitors from observing democracy in all its forms in the liberal world, but they understood that the open discussion of the concept had stopped when they returned to Beijing airport.

This open but illiberal Chinese world ended – at least for now – in March 2020 when China closed its doors and closed its borders against Covid. Now its population moves around their homes with relative freedom, as long as their regular PCR test remains negative, but still aware that a wandering Covid case can cause a sudden lockdown for days or weeks. But traveling in and out of China, for foreigners and Chinese alike, has become much more difficult. China is now the only major country to have a zero-Covid strategy. The decision isn’t entirely political: Part of the problem is that China continues to have a huge proportion of unvaccinated older people, and its unevenly effective national vaccines don’t prevent infection or transmission very well. . But the zero-Covid policy is very much associated with Xi personally and his speech made it clear that there is no prospect of change in the short term at least.

The effects are clear. Chinese students are returning in decent numbers to British universities; yet, once there, they know it is better to enjoy their stay abroad, because once they return home, they will have to wait for days in a hotel, hoping for the green light to shine on their application. Meanwhile, foreign businessmen, students and tourists flocking to China have become a real rarity. People will go there and stay in quarantine if they have urgent business to do. But the quick visits that global entrepreneurs regularly make to other countries are no longer possible, and over time this may well affect China’s international competitiveness as it seeks to attract talent and funding in areas such as than technology.

Instead, existing technology has created a new Chinese cyberworld. China remains connected to the outside world largely through the virtual environment, especially social media and video apps. Yet the worldview created within the country is very partial. State media broadcast images of the West still devastated by the virus. As China’s tech sector becomes much more sophisticated, a new message is emerging: Chinese people are encouraged to work, study and play at home. (Why go overseas, of course, when China is the most advanced society in the world?) Ironically, Chinese technology is spreading more and more as its 5G systems are deployed in the South, but the Chinese themselves are much less visible. in the world they create.

The economic policy that Xi has proposed contains a similar kind of contradiction. The core idea of ​​the “dual circulation” policy is that China should increase its trade surplus with the rest of the world, while simultaneously becoming more dependent on its domestic economy to drive consumption. Many economists believe this will be a difficult balance to manage. But, in a sense, strategy should not be seen as an exercise in economics but in politics. It accurately reflects the idea of ​​being strongly connected to the world while being physically closed off.

However, isolation brings its own problems. Being virtually connected to the world can provide rich data in the abstract, but lived experience matters too, and there is a deafness to most of China’s recent international forays. Diplomacy, academic ties and exchanges cannot really work if one of the partners is only rarely willing to open up to the world.

The Ming Dynasty analogy posted on Twitter in August is not straightforward. Yes, the era was when China was, in general, not openly accessible to the outside world. But there were many who succeeded, including the Jesuits. There was also considerable private maritime trade with the rest of the world. China’s isolation was porous – but it was also real. A “Sinosphere” in which China itself remains more difficult for outsiders to access, even as it engages with the outside world on its own terms, is a real possibility. However, compared to a real opening, it is an opening that would impoverish both parties.

Rana Mitter is Professor of Modern Chinese History and Politics at Oxford University

Do you have an opinion on the issues raised in this article? If you would like to submit a letter of up to 250 words to be considered for publication, please email it to us at [email protected]

How Proposition 1 would change term limits and require financial disclosure for some public servants ⋆ Michigan Advance


On Nov. 8, Michigan voters could make big changes to how the Legislature works with a constitutional amendment changing term limits and introducing financial disclosure rules for some elected officials.

Proposal 1, put on the ballot by the Legislative Assembly in Maywould change the term limits of the Michigan legislature to allow lawmakers to serve 12 years in both the House and the Senate.

The current standard, approved by voters in 1992, limits lawmakers to three terms in the House, which total six years, and two terms in the Senate, which total eight years. In total, legislators can serve for 14 years.

Proponents of the proposal argue that changes to term limits would give politicians more time to find their footing when navigating the political process.

For many MPs, it takes up to four years to understand and develop policy. But under current term limits, that means they’re kicked out just when they’re starting to find their sea legs, said Jason Roe, campaign manager for Voters for Transparency and Term Limits, the group at the origin of the constitutional amendment.

“Not everyone will walk into the Legislative Assembly to understand the health care policy or the insurance policy, and there are a lot of complexities. … Having people who are a little bit better informed, I think, benefits everybody,” Roe said.

The current system also encourages inexperienced officials to rely on lobbyists, staffers and bureaucrats who have better knowledge of how to navigate political institutions, Roe said.

Here is the language 1 proposition that voters will see on the ballot:

A proposal to amend the state constitution to require annual reports on public financial disclosure by legislators and other state officials and change the term of office of state legislators to a total of 12 years in the legislature

This proposed constitutional amendment:

  • Require members of the legislature, governor, lieutenant governor, secretary of state, and attorney general to file annual public financial disclosure reports after 2023, including assets, liabilities, sources of revenue, future employment contracts, gifts, travel reimbursements and positions held in organizations other than religious, social and political organizations.
  • Require the legislature to implement but not limit or restrict reporting requirements.
  • Replace the current term limits for state representatives and state senators with an aggregate limit of 12 years in any combination of house and senate, except that someone elected to the senate in 2022 can be elected the number of times allowed when she became a candidate.

Opponents say approval of the proposal would benefit career politicians and reward politicians in heavily Republican or Democratic districts.

“Term limits are a structural reform that says whatever your political views, the longer you stay, the worse it is,” said Kurt O’Keefe, executive director of No More Time For Career Politicians.

O’Keefe also said the proposal benefits lobbyists by allowing them to maintain longer relationships with lawmakers.

“If you’re a lobbyist and you’ve invested in a ‘relationship’ with someone, you don’t want it to roll over every six or eight years,” O’Keefe said.

The proposal would also allow politicians who were ineligible to run again, O’Keefe said. Proponents argue that many politicians who would benefit from this change are already eligible for re-election.

Patrick Anderson is an East Lansing economic analyst who helped draft the 1992 term limits policy.

“The No. 1 reason citizens oppose Proposition 1 is that it is an effort by the legislature to overturn term limits that were passed by the citizens themselves,” he said. said Anderson.

If voters approve the proposal next month, it would also require the legislature to pass legislation requiring the governor, lieutenant governor, secretary of state, attorney general and every member of the legislature to file an annual disclosure report. financial. The Legislative Assembly would have until December 31, 2023 to pass the new law based on the requirements set out in the proposal. If a law is not passed, citizens can take legal action against the governor and legislature to enforce this requirement.

According to a Citizens Research Council of Michigan’s nonpartisan analysis of the proposal, Michigan is one of two states with no financial disclosure requirements for elected officials.

If Proposal 1 is accepted, officials will be required to disclose the following information:

  • Description of assets and sources of unearned income.
  • Sources of earned income.
  • Description of the liability.
  • Positions currently held as an officer, director, trustee, partner, owner, representative, employee or consultant of any organization, corporation, firm, partnership or other commercial enterprise, non-profit organization, labor organization or educational institution or other other than the State of Michigan. This does not include positions held in a religious, social, fraternal or political entity, nor purely honorary positions.
  • Agreements or arrangements for future employment, authorized leave of absence as a legislator or state official, continuation or deferral of payments by a former or current employer other than the State of Michigan, or continued participation in a welfare plan or benefits maintained by a former employer.
  • Gifts received and required to be reported by a lobbyist or lobbyist agent, according to state law.
  • Payments and travel reimbursements received and required to be reported by a lobbyist or lobbyist agent, as required by state law.
  • Payments made by a lobbyist or lobbyist agent to a charity in lieu of payment.

The proposal received bipartisan support, including endorsements from organizations such as the Michigan Chamber of Commerce, Voters not Politicians, the League of Women Voters of Michigan, the Michigan Education Association and a number of other labor groups. and commercial. The proposal also has the support of former governors. John Engler and James Blanchard, said Joshua Pugh, spokesperson for Voters for Transparency and Term Limits.

Candidates for the proposal filed to keep him out of the ballot, arguing that the amendment contained several objectives and topics. The Michigan Supreme Court rejected this argument.

O’Keefe said the summary of the proposal on the ballot is misleading because it does not mention the Legislature’s requirement to pass the financial disclosure law.

Although the proposal allows citizens to sue if a law is not passed, the courts cannot force the Legislature to pass a law, O’Keefe said.

“I want full disclosure now. I don’t want smoke and mirrors that maybe they’ll do something later,” O’Keefe said.

Anderson said the disclosure provision would not require politicians to disclose dollar amounts of their income, only sources, and would prevent politicians from sharing their position on lobbying organizations they are involved with.

“If Proposition 1 passes, we wouldn’t have a disclosure law in 2023. Not at all. And in 2024, we could have one and it could allow a legislator or an elected official to just write ‘I work hard for my constituents’ as a description of their income,” Anderson said.

Pugh said the amendment is intended to serve as the basis for disclosure policy, and that including details of disclosure in the Constitution does not make sense. While efforts to demand disclosure are often presented in the Legislative Assembly, there is never meaningful action, Pugh said.

O’Keefe and Anderson also criticized the transparency of the Legislature’s actions before voting to send the proposal to the ballot.

“In this case, the legislature met without notice to the citizens and without debate and put on the ballot a proposal that would allow most of them to spend twice as much time in the same office,” Anderson said.

Because the legislature voted to approve the constitutional amendment for the ballot, the committee did not have to collect hundreds of thousands of signatures to put the issue to voters – a time-consuming and costly process. It also allowed lawmakers to weaken some of the proposal’s requirements.

Michigan has three constitutional amendments on the Nov. 8 ballot. Unlike Voters for Transparency and Term Limits, the other two committees had to collect signatures before their proposals were voted on.

The other two measures are Promoting the Vote (Proposition 2) which seeks to expand voting rights and reproductive freedom for all (Proposition 3) which seeks to enshrine the right to abortion in the Michigan Constitution.

Michigan voters will decide on 3 constitutional amendments. Here’s what’s on your November 8 ballot.

While Anderson said he understands the skepticism surrounding the wording of the three potential constitutional amendments, he and members of No More Time For Career Politicians are focused solely on opposing Proposition 1.

Grassroots Republican organizations struggled to launch a “vote no” effort on all constitutional amendments.

A video released by the Hillsdale County Republican Party earlier this month encouraged supporters to vote no on all three proposals, saying, “Thou shalt not fly, vote conservative, vote no on all proposals, vote no on all miles, November 8.”

The GOP leadership in Hillsdale has been contested since August, with two groups claiming to be Hillsdale County’s official Republican party.

Roe said that while Propositions 2 and 3 faced opposition from formal Republican organizations, efforts to generate formal Republican opposition to Proposition 1 were generally unsuccessful.

“I don’t think it’s driven by any hostility to Prop 1. I think it’s driven by ease of packaging [Proposals] 1, 2 and 3 and just tell some voters to vote no on all of them because they’re terrible,” Roe said.

An accounting firm seeks to improve the credibility and integrity of its members


Doha: The President of the Qatari Association of Chartered Accountants (QCPA), Dr Hashim Al Sayed, said that the publication of the profession’s rules of conduct and ethics for its members is in line with the concern the association to enhance the accounting and auditing profession, and to maintain professional ethics.

The Qatar Association of Chartered Accountants announced earlier this month that it had published a code of professional conduct and ethics for its members.

Dr. Al Sayed said that among the most important characteristics of the rules and ethics of practicing the profession of accountant in Qatar are those related to credibility and integrity, objectivity and independence, professional competence and due care, responsibility and confidentiality.

He underlined that the formulation of rules is not sufficient in itself, but rather requires the respect of these. He indicated that the association generally seeks to develop the accounting and auditing profession in Qatar through several areas such as the training and continuous development of accountants and auditors and coordination with the authorities concerned to overcome difficulties. facing the profession.

He explained that this development includes the introduction of constructive initiatives and the proposal of policies necessary for the development of the profession, as well as the holding of specialized professional conferences in cooperation with international experts and specialists, the holding of meetings with specialists in the country and the publication of periodicals.

Dr. Al Sayed identified a set of requirements for the profession to fully play its role, including compliance by its practitioners with the rules of ethical behavior, which is an important element of the profession.

He stressed that public confidence in the quality of the services rendered by the accountancy profession is an important factor in its success, and that public confidence in the fairness of financial statements is high when they are prepared in accordance with standards and ethics of the accounting and auditing profession.

Dr. Hashim Al Sayed pointed out that the association’s attainment of membership in the International Federation of Accountants (IFAC) obliges it to publish and translate the latest standards and codes of conduct and updates to develop the profession in Qatar in accordance with international rules and regulations. developments.

He explained that the rules of ethical conduct aim to achieve a set of strategic objectives in the accounting and auditing profession, including upgrading the accounting and auditing profession and improving its position in society. , the development of a spirit of cooperation among professional accountants and the care of their material and moral interests, as well as the strengthening of confidence in the hearts of the public concerned with the services and the preparation of good financial statements. In addition to limiting the practices of analysis and manipulation of accounting policies, as well as detecting any manipulation in the financial statements, and complementing the legislative and legal requirements of the accounting profession.

In a related context, he pointed out that ethical rules are intended to reduce the level of risks to which the accounting and auditing profession is exposed, to maintain the efficiency, integrity and effectiveness of financial statements, to optimize the investment of resources and to protect the national economy and determine the accountant’s responsibility to meet the needs of clients and the employer and to activate the public interest.

Napa Valley officially has its own monopoly board


A handful of Napa Valley’s iconic wineries have yet another claim to fame: spaces on a Monopoly game board. Yes, it’s true: the official Monopoly Napa Valley Edition on the shelves this week.

Similar to the classic version of the game introduced in 1935, you can always count on this payout when you pass “go”. However, the interpretation of the Northern California wine country replaces its famous Atlantic City plazas, from Boardwalk to Park Place, with iconic Napa Valley-inspired alternatives.

Fans will spot wineries like Beringer, Sterling Vineyards, Napa Cellars, Room wines and Frank family vineyards. Also in the mix? Hotspot hotels, renowned restaurants and wine monuments. Prime real estate once owned by the railroads now offers hot air balloon rides, bike trails, premium car service and more. The dreaded luxury and income tax spots now assess a wine tax, and the oft-coveted, high-rent Boardwalk spot belongs to towering Napa Valley. grape crusher sculpture.

The strategy of the classic game remains the same: houses and hotels allow players to increase property values ​​and charge more rent. The “Chance” and “Community Chest” cards are adapted to the region. Depending on the luck of the draw, players run the risk of having to go straight to “jail” or a chance to go to a party in front of the water fountains at the Alpha Omega Vineyard.

“It was fun growing up. It was probably the most iconic game I can remember,” says Rich Frank, founder of Frank Family Vineyards. The game was unveiled at the vineyard property in Calistoga, California earlier this week.

“Anyone who thought when we were doing this when we were kids that we would be here pulling a curtain on us being on a board,” Frank said. “It’s pretty amazing.”

Getty Images


Considered the oldest continuously operating winery in California, the Beringer brothers celebrated their first harvest in 1876. The estate survived Prohibition, producing sacramental wine and medicinal brandy, as well as bricks de raisin, that is, concentrated grape juice that winemakers at home could easily ferment on the sly. .

In addition to being recognized as a State Historic Monumentthe Rhine house of the Sainte-Hélène cellar (a replica of the Mainz house, Germanywhere Frederick and Jacob Beringer grew up) is listed on the National Register of Historic Places.

2000 Main the street, Saint Helena, 707-257-5771

Sterling Vineyards
Getty Images

Sterling Vineyards

Guests must take an aerial tram to visit this winery, making just getting here an adventure. In operation since the early 1970s, the hilltop winery is currently closed to the public due to glass fire damage as of September 2020. But virtual wine tastings are available now through reopening of the cellar in spring or summer 2023.

1111Wis Dunaweal LanoteCalistoge, 800-726-6136, sterlingvineyards.com

Frank family vineyards
Photo courtesy of Frank Family Vineyards

Frank family vineyards

Founded 30 years ago, Frank Family Vineyards may seem like the youngest of the bunch, but the Calistoga estate includes the historic Larkmead Cellar. First built in 1884, the stone building originally housed the third winery to produce in Napa, earning it a spot on the National Register of Historic Places. (The current Larkmead Winery is across the street.)

1091 Therkmead Lane Calistoga, 707-942-0859, frankfamilyvineyards.com



Known for its abundance of Michelin star restaurants – plan well ahead if The French Laundry is on your wish list—Yountville This is where Napa Valley’s first vines took root. Best explored on foot, the better to pop into the area’s dozen tasting rooms.

Photo courtesy of Visiting Calistoga


Located at the northern end of Napa Valley, this laid-back spot is famous for its geothermal hot springs and therapeutic mud baths. And lots of wine too! by Calistoga the walkable downtown offers an eclectic mix of tasting rooms, shops and restaurants.

model bakery
Photo courtesy of Model Bakery

The model bakery

Everything is made from scratch at this local favorite, but it’s the English muffins that propelled the local favorite to national fame. Featured on Oprah’s ‘favorite things’ list four times, the model bakery has multiple locations, but the downtown St. Helena address (with brick ovens built in the 1920s) is the original .

1357 Main StreetReet, Saint Helena, 707-963-8192, themodelbakery.com

Oxbow Public Market
Photo courtesy of Oxbow Public Market

Oxbow Public Market

Steps from the river in downtown Napa, this bustling market is home to everything from handmade sourdough bagels and homemade pickles to gourmet Argentinean empanadas and sustainably grown oysters.

610 & 644 First Street, Napa, 707-226-6529, oxbowpublicmarket.com

Bounty Hunter Wine Bar
Photo courtesy of Bounty Hunter Wine Bar

Bounty hunter

An 18-page wine list, over 40 American whiskeys available by the glass and a mouth-watering barbecue. We highly recommend the beer can chicken.

975 First Street, Napa, 707-226-3976, bountyhunterwinebar.com

CFL Judge’s Rules Apply to Cryptocurrency Lending – Financial Services


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California Finance Law prohibits anyone from engaging in the business of a “financial lender” without a license from the Department of Financial Protection and Innovation. Cal. Fin. Code§ 22100(a). The CFL provides that a “‘financial lender’ includes any person who is engaged in the business of making consumer loans or making commercial loans”. Cal. Fin. Code §22010(a). The law further explains that “may include the lending of money” and the taking of guarantee. Identifier.

InJeong against Nexo Cap. Inc., 2022 WL 3590329 (ND Cal. Aug. 22, 2022), plaintiff based an unfair competition claim on the alleged failure of defendant, Nexo Capital, Inc., to obtain a license under the CFL. By applying for dismissal,
Nexo argued that “the CFL defines ‘money’ as ‘a medium of exchange authorized or adopted by the United States or a foreign government’, Cal. Fin. Code § 2003(p), but plaintiff does not not plead that his loan was in “money” rather than a non-fiat “stablecoin” like USDT or USDC.” Although the Court did not note it, the definition of “money” cited by Defendant is found in the California Money Transmission Act, not the CFL. In any event, Judge Beth Labson Freeman ruled that “In accordance with the CFL’s provision that it be “liberally interpreted and applied to promote its underlying purposes and policies”, one of which is “[t]o protect borrowers against unfair practices by certain lenders,’Cal. Fin. C.§ 22001(a)(4)the Court finds that the plaintiff is not required to plead that his loan was in fiat currency.”

While it is true that the word “include” is generally interpreted as a term of extension rather than limitation, the problem is that the law is that this makes the law entirely open.

I started contemplating the meaning of “money” nine years ago in these articles: Ever wondered what money is? California has some answers and I have some questions and bitcoin and corporate code.

The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.

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Rapid7 battles Europe’s slowdown and price-conscious customers (NASDAQ:RPD)


green butterfly

A quick take on Rapid7

Rapid7, Inc. (NASDAQ:RPS) released its second quarter 2022 financial results on August 3, 2022, beating expected revenue and EPS estimates.

The company provides a range of cybersecurity technologies to organizations around the world.

DPR faces a recession Europe, foreign currencies and more price-conscious customers, so I’m on hold for short-term RPD.

Rapid7 Overview

Based in Boston, Massachusetts, Rapid7 was founded in 2000 to provide a platform for various analytics-driven cybersecurity risk management functions.

The company is led by Chairman and CEO Corey Thomas, who was previously Group Product Manager at Microsoft and a consultant at Deloitte Consulting.

The company’s main offerings include:

  • XDR and SIEM

  • Threat intelligence

  • Vulnerability management

  • Application Security Testing

  • Orchestration & Automation

  • Cloud Security

The company acquires customers through its direct sales and marketing efforts as well as through referrals and its partner ecosystem.

Rapid7 market and competition

According to a recent market research report by Grand View Research, the global cybersecurity market size was valued at $185 billion in 2021 and is expected to reach $512 billion by 2030.

This represents a projected CAGR of 12.0% from 2022 to 2030.

The main growth driver of the market is the increase in cyber crimes and malware attacks against governments, BFSI and healthcare organizations.

The chart below shows the historical and projected future growth of the North America cybersecurity market:

North America cybersecurity market

North America Cybersecurity Market (Grand View Research)

Major competing vendors that offer cybersecurity solutions include:

  • Qualys

  • IBM

  • Tanium

  • CrowdStrike

  • Symantec

  • Cisco Systems

  • Checkpoint software technologies

  • Fortinet

  • Trend Micro

Recent financial performance of Rapid7

  • The total turnover per quarter increased according to the following graph:

Total revenue for the 9 quarters

Total revenue for the 9 quarters (looking for Alpha)

  • Gross margin by quarter followed a similar trajectory to total revenue:

Gross profit for the 9 quarters

Q9 gross profit (looking for Alpha)

  • Selling, G&A expenses as a percentage of total revenue per quarter remained within a relatively narrow range:

9 Quarter Sales, G&A % of revenue

9th Quarter Sales, G&A % of Revenue (Alpha Research)

  • Operating losses per quarter have worsened in recent quarters:

9 quarter operating profit

9th quarter operating profit (looking for Alpha)

  • Earnings per share (diluted) has also generated larger negative results in recent quarters:

Earnings per share over 9 quarters

Q9 earnings per share (seeking alpha)

(All data in the charts above is in accordance with GAAP.)

Over the past 12 months, RPD’s stock price has fallen 63.7% compared to the US S&P 500 Index decline of around 19.2%, as shown in the chart below :

52 week stock prices

52 week stock price (seeking alpha)

Valuation and other measures for Rapid7

Below is a table of relevant capitalization and valuation figures for the company:

Measure [TTM]


Enterprise Value / Sales


Revenue growth rate


Net profit margin




Market capitalization


Enterprise value


Operating cash flow


Earnings per share (fully diluted)


(Source – Alpha Research)

The Rule of 40 is a software industry rule of thumb that states that as long as the combined revenue growth rate and EBITDA percentage rate are equal to or greater than 40%, the company is on a trajectory acceptable growth/EBITDA.

RPD’s most recent GAAP Rule 40 calculation was 16.1% in Q2 2022, so the company needs significant improvements in this regard, according to the table below:

Rule of 40 – GAAP


Recent Rev. Growth %






(Source – Alpha Research)

Comment on Rapid7

In its last earnings call (Source – Seeking Alpha), covering Q2 2022 results, management highlighted 35% growth in the company’s ARR (annual recurring revenue) and an overshoot of its previous revenue and operating guidance.

However, management is starting to notice that customer budgets are being “scrutinized” which will likely lead to increased discounts or longer sales cycles.

Most of the company’s international business is focused in Europe, which is experiencing runaway inflation, declining consumer confidence and strong exchange rate headwinds against the US dollar.

As for its financial results, total revenue was up 32% year-over-year, while total gross margin was 72%, in line with expectations.

Management did not disclose the company’s net dollar retention rate, which is a critical metric for investors to determine customer satisfaction with its product/market fit and efficiency in sales and marketing.

The results of the RPD’s Rule of 40 have been poor and need significant improvement.

Sales and marketing expenses as a percentage of revenue increased slightly, as did R&D expenses.

However, operating losses remained significant for the quarter, as did negative earnings.

For the balance sheetthe company ended the quarter with cash equivalents and investments of $254 million and debt of $814 million.

In the past twelve months, free cash flow was $28.4 million.

On the valuation side, the market values ​​RPD at an EV/Sales multiple of around 5.4x.

The SaaS Capital Index of publicly held SaaS software companies had an EV/Average Revenue multiple of approximately 6.9x as of September 30, 2022, as shown in the chart below:

SaaS Capital Index

SaaS Capital Index (SaaS Capital Index)

So, by comparison, RPD is currently priced by the market at a discount to the broader SaaS Capital Index, at least as of September 30, 2022.

The main risk to the company’s outlook is an increasingly likely macroeconomic slowdown or recession, and a deeper recession in Europe, which could accelerate discounts to new customers, slow sales cycles and reduce its trajectory. revenue growth.

With a gloomy outlook in Europe and rising operating losses, I don’t see a significant near-term catalyst.

So I’m on standby for RPD right now.

Kelly Landry Debuts With Her New Boyfriend After Divorce From Anthony Bell


Getaway star Kelly Landry debuts new boyfriend after messy divorce from famed accountant Anthony Bell

Kelly Landry has officially left her ex-husband Anthony Bell.

The former Getaway host, 43, has been quietly dating engineer and father-of-two Matt Hanlon for over a year, reports The Daily Telegraph.

The pair were introduced by mutual friends in Noosa, where Landry works as a yoga teacher and “sound healer”.

accountant Anthony Bell” class=”blkBorder img-share” style=”max-width:100%” />

Former Getaway host Kelly Landry (right) has been quietly dating engineer and father-of-two Matt Hanlon (left) for over a year, following her divorce from famed accountant Anthony Bell

A source close to the couple said Landry and Hanlon have yet to move in together.

Landry moved to Noosa in 2017 in an unsuccessful attempt to rekindle his marriage to Bell, before they finally called it quits.

While she has yet to launch her new romance on social media, Hanlon posted a photo of the couple celebrating their first anniversary in August.

The couple were introduced by mutual friends in Noosa, where Landry works as a yoga teacher and

The pair were introduced by mutual friends in Noosa, where Landry works as a yoga teacher and ‘sound healer’, reports The Daily Telegraph

Landry moved to Noosa in 2017 in an unsuccessful attempt to rekindle his marriage to ex Anthony Bell (right), before they finally called it quits  (The former couple are pictured in October 2010)

Landry moved to Noosa in 2017 in an unsuccessful attempt to rekindle his marriage to ex Anthony Bell (right), before they finally called it quits (The former couple are pictured in October 2010)

“Celebrating a year together and looking forward to many more,” Hanlon wrote on Instagram alongside a cozy photo of the couple.

Landry confirmed last December that she and Bell were divorcing after 10 years of marriage.

The model and TV presenter told The Daily Telegraph they have been ‘split for some time now’ and ‘work better as friends’ than as husband and wife.

A source close to the couple says Landry and Hanlon have yet to move in together

A source close to the couple says Landry and Hanlon have yet to move in together

Landry confirmed in December last year that she and Bell were divorcing after 10 years of marriage

Landry confirmed in December last year that she and Bell were divorcing after 10 years of marriage

The exes were previously believed to be working on their marriage after their bitter public breakup led to a court hearing in May 2017.

In February 2018, The Daily Telegraph reported that they were attending “parenting workshops” together in a bid to get back on track.

But in 2019, they would have separated again.

A source said at the time that Landry lived at the marital home in Noosa with their children during the week, while Bell flew away at the weekend.

Landry and Bell share two daughters, Charlize, 11, and Thea, eight.

The exes were previously believed to be working on their marriage after their bitter public breakup led to a court hearing in May 2017. Landry and Bell share two daughters, Charlize, 11, and Thea, eight (both pictured)

The exes were previously believed to be working on their marriage after their bitter public breakup led to a court hearing in May 2017. Landry and Bell share two daughters, Charlize, 11, and Thea, eight (both pictured)


Porsche Digital’s DesignCar™ Expands Options for Car Enthusiasts | New


Palo Alto, Calif., Oct. 19, 2022 (GLOBE NEWSWIRE) — DesignCar™, an app-based game developed by Porsche Digital, gives players even more options to create, compete with, and collect stunning custom vehicle visualizations . The game added new models from a range of brands, including the exclusive hypercar brand Bugatti, to the range available in the game.

DesignCar™ players configure photorealistic 3D vehicles to create truly individual dream cars, then vote in design challenges judged by the community and can earn in-game currency allowing them to create more elaborate designs. The free app is part of Porsche Digital’s mission to extend the automotive excitement experience to new digital audiences.

“For many car enthusiasts, it’s not just about performance, it’s also about design, creativity and community,” says Stephan Baral, Managing Director of Porsche Digital Inc., a subsidiary of the German sports car manufacturer Porsche AG. “The wonderful thing about DesignCar™ is that it allows users to build their dream garage filled with their favorite cars, whatever their budget, and share it with the community.”

DesignCar™ offers models from Porsche and a range of other attractive brands in addition to Bugatti, including Audi, Volkswagen, Jaguar, Land Rover, Nissan, INFINITI and Datsun. Other companies such as fractional collectibles investment platform Rally and peer-to-peer car-sharing company Turo are creating in-game branding challenges.

DesignCar™ is currently available in the United States and Canada in the Apple App Store and Google Play Store. To learn more about partnership opportunities, contact DesignCar™ at [email protected]

About Porsche Digital

Porsche Digital, Inc. (PDI) is the US division of Porsche Digital GmbH (PDG), which was founded in 2016 as a subsidiary of the Stuttgart-based sports car manufacturer. This North American competence center focuses on innovation, digital product development and venture capital investments. Its Silicon Valley teams work on business model innovations by working closely with the local startup and venture capital ecosystem. This work includes Marqued, a digital platform for car enthusiasts. The Atlanta, GA office, co-located with Porsche Cars North America, Inc. headquarters, works on the sports car owners site “My Porsche”, a central e-commerce platform as well as digital services for wholesale and retail. PDG’s global headquarters are in Ludwigsburg, Germany. Further locations in Berlin, Tel Aviv and Shanghai complement Porsche Digital’s global platform and network.


Marcus Kabel Porsche Cars North America, Inc. 770.290.3843 [email protected]

Copyright 2022 GlobeNewswire, Inc.

Pathways Financial Credit Union Announces $5,000 Donation to Heinzerling Community


Community residents receive new wheelchair-accessible water and sand sensory tables

The Heinzerling Foundation receives a donation for wheelchair-accessible sand and water sensory tables.

The Heinzerling Foundation receives a donation for wheelchair-accessible sand and water sensory tables.

COLUMBUS, Ohio, Oct. 18, 2022 (GLOBE NEWSWIRE) — Residents of the Heinzerling Community in Columbus will be able to enjoy new wheelchair-accessible water and sand sensory tables, thanks to a $5,000 check presented to Robert Heinzerling, Executive Director of the Heinzerling Community, by Max Bennett, Pathways Business Development Specialist, and Chad Fields, Pathways Branch Manager.

“This organization has had a huge impact on people living with disabilities,” Fields said. “Pathways is fortunate to be able to provide this gift to the adults and children of Heinzerling.”

The Heinzerling community is home to 200 children and adults with severe or profound developmental disabilities. They’ve helped hundreds of children since opening their doors 63 years ago and have made major upgrades to their facilities, including a wheelchair-accessible outdoor play area with water features and sensory zones .

“We help people as young as a few months old to people in their 60s,” said Brian Asbury, director of development and public relations at Heinzerling. “We rely on community support for things that Medicaid doesn’t cover, like outdoor sensory tables. This donation from Pathways will allow us to purchase several new wheelchair-accessible water and sand sensory tables that can be permanently placed in the courtyards instead of moving them.”

The Heinzerling Community provides a safe and loving environment for children and adults with severe or profound disabilities. With help and encouragement, people with disabilities can enjoy a lifetime of love, learning and growth.

Contact information:
Kim Van Ness
Communications Director
[email protected]
614-416-7588 x1727

Related images

Image 1: The Heinzerling Foundation receives a donation for wheelchair accessible sand and water sensory tables.

(L-R) Chad Fields, Branch Manager and Max Bennett, Business Development Specialist at Pathways Financial Credit Union present Robert Heinzerling, Executive Director of the Heinzerling Community, with a check for $5,000.

This content was posted through the press release distribution service on Newswire.com.


FTI Consulting continues the expansion of the Corporate Finance & Restructuring segment in the EMEA region with three senior executive hires


FTI Consulting, Inc.

LONDON, Oct. 18, 2022 (GLOBE NEWSWIRE) — FTI Consulting, Inc. (NYSE: FCN) today announced the continued expansion of its Corporate Finance & Restructuring segment in Europe, the Middle East and Africa (“EMEA”) with the appointments of Connie Chan and Emma Donnelly in the United Kingdom and Raphaël Miolane in France as Senior Managing Directors. These appointments add depth and expertise to FTI Consulting’s business transformation and tax practices in the region.

Ms. Chan, who joins the firm’s business transformation practice in London, has over two decades of experience in transformation initiatives. His areas of expertise include planning and implementing global change and restructuring programs, particularly those focused on organizational design and performance improvement. Ms. Chan, who has worked in Asia and Europe, is fluent in English, German and Chinese.

Mr. Miolane joins the Business Transformation team in Paris and brings considerable experience in general management and consulting in the retail and food industry. Prior to joining FTI Consulting, he ran his own consulting business and was CEO of three French food companies. Mr. Miolane spent nearly a decade at Yum! Brands, where as Managing Director and CEO he led various performance improvement, digital transformation, expansion and turnaround programs for the Pizza Hut and KFC business units in Europe, Russia and Canada. He previously worked as a consultant at the Boston Consulting Group and earlier in his career worked at Procter & Gamble.

Ms. Donnelly joins the firm’s tax practice in London, having spent over 20 years working in transactions and the last 12 years specializing in transfer pricing at a Big Four firm. She has extensive experience in advising on the pricing of transactions and agreements that affect private capital, including those of private equity firms, funds in various industries and holding companies. Ms. Donnelly advises on transfer pricing agreements, the implementation of tax efficient models and transfer pricing disputes. She has worked with companies ranging from small and medium enterprises to the largest international organizations in multiple sectors. His arrival continues to build on the firm’s deep experience in transactions and transfer pricing, with a focus on private equity, in conjunction with the recent hire of real estate tax expert Rob Williams. , who joined the London tax firm as managing director in August.

“We are constantly investing in growing our teams to reflect the demands and needs of our customers and the market,” said Diederick van der Plas, Senior Managing Director and EMEA Head of the Corporate Finance & Restructuring segment at FTI Consulting. “I am delighted to welcome high-calibre experts such as Connie, Raphaël and Emma to the firm. Their arrival builds on our ability to provide our clients with exceptional industry strategy and advice and reflects the broader growth strategy of our Corporate Finance & Restructuring business in EMEA.

About FTI Consulting
FTI Consulting, Inc. is a global business consulting firm dedicated to helping organizations manage change, mitigate risk and resolve conflict: financial, legal, operational, policy and regulatory, reputational and transactional. With more than 7,000 employees in 30 countries, FTI Consulting professionals work closely with clients to anticipate, illuminate and overcome complex business challenges and make the most of opportunities. The company generated $2.78 billion in revenue in fiscal year 2021. In some jurisdictions, FTI Consulting services are provided through separate legal entities that are separately capitalized and independently managed. For more information, visit www.fticonsulting.com and join us on Twitter (@FTIConsulting), Facebook and LinkedIn.

FTI Consulting, Inc.
200 Aldersgate
Aldersgate Street
London EC1A 4HD

Investor contacts:
Mollie Hawkes
[email protected]

Media Contact:
Helen Obi
+44 20 7632 5071
[email protected]

Electric vehicle enthusiasts tune in to Westborough exhibition

Dozens of electric vehicles gathered in Amazon’s parking lot on Otis Street for the “Get Charged Up” EV Expo on October 15. The event was sponsored by Westborough Rotary. (Photo/Maureen Sullivan)

WESTBOROUGH – It’s not every day you see a Mr. Coffee plugged into a vehicle’s engine.

North Andover’s Chris Spychalski demonstrated how he could hook up devices to his Toyota EV’s electric charge.

“I mow the lawn with it,” he said.

Spychalski has owned his EV since 2018. Along with replacing an electric heater and windshield – both of which were covered under warranty – he said driving an EV was “wonderful”.

He was one of nearly three dozen drivers who took part in the “Get Charged Up” EV expo on Oct. 15 in the Amazon Robotics parking lot on Otis Street.

The Cameron family from Westborough came with their red Ford Mustang bought last May.

“There’s no maintenance, there’s no maintenance other than tire rotation, the acceleration is awesome,” said Neil Cameron.

“You don’t burn gas, you get good acceleration…I love it,” said Tom Wheaton of Littleton, who has owned a Polestar 2 since April 2021.

He said he gets about 220 miles on a “90% charge,” but cold weather can cut that range by about 20%.

The Quirk dealer in Braintree brought a Chevy Volt along with 110 and 220 volt chargers. According to Mary Collins, financial assistant, a full home charge would cost between $5 and $10, while a “fast charger” would cost between $10 and $20. She added that the chargers are programmable so vehicles can be charged during off-peak hours.

In addition to electric vehicles, Westborough and Hopkinton Police Departments have brought their hybrid cruisers.

Sharad Mehta, chairman of the Westborough Rotary Club’s environment committee, said this year’s show had “a lot more variety of vehicles”.

“It’s still very expensive; 70% buy used vehicles,” he said. “After a few years, it will be much more common. They are cheaper to run than gasoline vehicles.

Sponsors include Sustainable Westborough, Sustainable Northborough, Rotary Club of Westborough and Hopkinton Sustainable Green Committee.


The Rotary Club and Sustainable Westborough organize an information event on electric vehicles

Shocking Deaths: Karly Cantrell, Andrea Kelly, Marty Martin, Sarah Schmidt


(Collage Beth Clifton)

Refuge director, veterinarian, herpetologist, lepidopterist

Sharing their concern for animals and their dedication to helping animals in various ways, Karly Cantrell, Andrea Kelly, William H. “Marty” Martin and Sarah Schmidt also shared shocking recent deaths.

Two died of murder, one by his own hand and one apparently by simple bad luck.

Karly Cantrell

Karly Cantrell44, of Middletown, Idaho, executive director of the West Valley Humane Society in Caldwell, Idaho, was found stabbed to death on October 10, 2022 in the home she shared with her husband Kevin Kline, who discovered her remains, and three sons, two of whom had become concerned when she did not return their high school phone calls.

Karla Cantrell with a pit bull puppy

Karly Cantrell, executive director of the West Valley Humane Society. (Photo by West Valley Humane Society)

Descriptions of her body suggest she may also have been the victim of an attempted scalping.

Her fourth and eldest son, Levi Isaac Davis, 26, has been charged with second-degree homicide, which may be upgraded to first-degree homicide pending further investigation.

Levi Isaac Davis, arrested at a halfway house in possession of a car and bloodstained clothing, was also charged with a parole violation.

His bail was set at $5 million.

Davis, according to an affidavit of arrest, had recently been kicked out of the family home by Cantrell and Kline for “bad behavior.”

Davis allegedly suffered a “deep laceration” on his upper right thigh and a cut on his left hand while allegedly committing the murder.

West Valley Humane Society Board Chair Tammy Dittenber and Humane Society staff praised Cantrell to CBS2 News staff as “a friend, a mother, a wife, a grandmother, and a kind, compassionate and empathetic girl” who “had a way of bringing people into the organization, collaborating with and empowering her staff.

“Karly originally started at the shelter,” first as an animal care volunteer, “back when he was on the county,” said the shelter’s director of programs, Brittany Sundell. “She was the sheriff’s deputy in the shelter as part of this process. When the shelter became a private nonprofit, she remained in the sheriff’s office and continued as a deputy. She worked at the prison for many years as a deputy and later was elected executive director.

Veterinarian in Quebec and Ontario

Andrea Kelly, DVM.

Andrea Kelly

Veterinary Andrea Kelly36, July 31, 2022 has become arguably the most publicized veterinary suicide to date in Canada, where, as in the United States, a rising rate of suicide among veterinarians is attracting increasing public attention and professionals.

(See How to fight the epidemic of veterinary suicide?)

Kelly moved on from her longtime fiancé, actor and sales professional Marc Alarie, with whom she owned a home and had traveled extensively overseas. They shared a large extended family and many friends, particularly involved in horses and in paddling, canoeing and kayaking,

Paint horse in pasture

(Photo by Beth Clifton)

An equine specialist based in Kemptville, Ontario, Kelly has practiced both in Ontario’s Capital Region near Pontiac and Ottawa, and across the Ottawa River in western Ontario. Quebec, where she was one of the few equine veterinarians available to respond to on-farm requests. emergency room.

After graduating from the University of Guelph Veterinary College, Kelly worked at the Ottawa Veterinary Hospital and various equine clinics before purchasing the Ottawa Valley Large Animal Clinic from Larry Butler. , DVM, in 2018.

Kelly’s sister, Erin, told CBC News’ Rachel Watts that Kelly couldn’t find a vet partner.

Alarie recalled Watts “a vivid memory of running into Kelly at a grocery store shortly after their first date.”

Alarie said: “She was wearing her dungarees, it had stains on it, her hair was all over it and it smelled like barn so she was a bit shy. But when I saw her, she was still beautiful and real.


William H. “Marty” Martin, herpetologist. (Facebook picture)

William H. “Marty” Martin

William H. “Marty” Martin80, considered perhaps the world’s foremost expert on solitary and rare wooden rattles, having studied them since childhood, died on August 3, 2022 after being bitten by a wild wooden rattle on his own property in Harpers Ferry, West Virginia, his wife Renée Martin told investigators.

Joe Villari, director of the Bull Run Mountains Preserve in northern Virginia, testified that even in his old age, Martin often hiked steep slopes to monitor rattlesnake populations in remote areas.

Martin had survived at least one previous bite, but University of Minnesota toxicology professor Dan Keyler, a snakebite expert, told media that a second snakebite is often more deadly than a first. bite, that rattlesnakes become more dangerous as they grow, becoming able to inject more venom, and older people tend to be more susceptible to snakebites.

Goat at laptop

(Collage Beth Clifton)

Tim Harrison, Founder of Outreach for Animals, said: “Keith Gad, Rus Muntz and I were honored to be able to interview and film Marty as he introduced us to his secret world of timber rattlesnakes in the beautiful mountains of the National Park. of Shenandoah, Virginia.

“We’re blessed that he enjoyed our company as much as we enjoyed his,” Harrison said, “also that he didn’t leave us and disappear into the forest like he did with other film crews when he was bored.

“People call people who are the best at what they do ‘goats,'” short for Greatest Of All of Them, Harrison added. “Marty was the best, but he also ran around the mountains like a goat!”


Sarah Schmidt, lepidopterist.

Sarah Schmitt

Monarch butterfly researcher and public librarian Sarah Schmitt42, her husband Tyler Schmidt, also 42, and their six-year-old daughter, Lula, were murdered in their tent at approximately 6:20 a.m. on July 22, 2022 while camping at the State Park Campground in Maquoketa Caves, forty miles east of their home in Cedar Rapids.

The small community of monarch butterfly researchers and conservationists has been repeatedly shocked by killings in recent years.

Notably, Mexican monarch conservationists Homero Gómez González, 50, and Raúl Hernández Romero, 44, were found beaten to death, stabbed and drowned on January 29, 2020 and February 1, 2020, respectively, at the reserve of El Rosario butterflies in the State of Michoacan. , Mexico, after repeated conflicts with poachers working in the reserve.

(See Are conservationists becoming an endangered species?)

Homero Gomez Gonzalez

Homero Gomez Gonzalez.
(Collage Beth Clifton)

But investigators have found no motive for the massacre of the Schmidt family.

Anthony Sherwin, 23, camping with his parents about 75 yards away, apparently shot Tyler Schmidt and Lula Schmidt, stabbed Tyler and Sarah Schmidt and strangled Lula Schmidt, while nine-year-old Arlo Schmidt escaped from the tent and ran – ironically –– to the Sherwin family’s tent for help.

Sheriff’s deputies and park rangers found Anthony Sherwin nearby dead from a self-inflicted wound from a so-called “ghost gun”, the serial number of which had been removed.

Anthony Sherwin had no criminal record and left no notes explaining his actions.

Beth & Merritt

(Beth & Merrit Clifton)

The Schmidt family lived in Lawrence, Kansas from 2002 to 2018, where Sarah Schmidt worked at Monarch Watch, establishing her credentials as a lepidopterist, and was a graduate student in biology at the University of Kansas.

Tyler Schmidt had worked in finance and engineering.

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REDWOODS ACQUISITION CORP. : Changes to Chartered Accountant, Financial Statements and Supporting Documents (Form 8-K)


Item 4.01 Changes in Certifying Accountant of Declarant.

a) Dismissal from a registered independent accounting firm.

Based on information provided by Friedman LLP (“Friedman”), the independent registered public accounting firm of Redwoods Acquisition Corp. (the “Company”), effective September 1, 2022Friedman combined with Marcum LLP (“Marcum”) and continued to operate as an independent registered public accounting firm. Friedman continued to act as the Company’s registered independent public accounting firm through October 11, 2022. On October 11, 2022the audit committee of the company’s board of directors removed Friedman and hired Marcum as the company’s registered independent public accounting firm for the year ending December 31, 2022, effective immediately. Services previously provided by Friedman will now be provided by Marcum.

Friedman’s report on the Company’s financial statements (the “Auditor’s Report”) for the period from January 1, 2022 at January 10, 2022 and March 16, 2021
(creation) until December 31, 2021 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, scope of the audit or accounting principles, except that the audit report contained uncertainty as to the Company’s ability to continue as a going concern.

During the year ended December 31, 2021and the ensuing interim period until October 11, 2022, there was no disagreement with Friedman on any matter of accounting principles or practices, financial statement disclosure, or the scope or procedure of auditing, which disagreements, if not resolved at the Friedman’s satisfaction, would have caused Friedman to refer to the subject of the disagreements relating to his reports on the Company’s financial statements for those years. Additionally, during this period, there were no “Reportable Events”, as defined in Rule SK Section 304(a)(1)(v).

The Company has provided Friedman with a copy of the above disclosures and has requested that Friedman provide the Company with a letter addressed to the Security and Exchange Commission indicating whether or not he agrees with the statements made above. A copy of Friedman’s letter dated October 11, 2022 is attached as Exhibit 16.1 to this current report on Form 8-K.

(b) Appointment of a new independent registered accounting firm.

On October 11, 2022the company has engaged Marcum as the company’s registered independent public accounting firm for the fiscal year ending December 31, 2022, effective immediately. During the year ended December 31, 2021 and through October 11, 2022neither the Company nor anyone on its behalf consulted Marcum regarding (i) the application of accounting principles to any specific transaction, whether completed or proposed or the type of audit opinion that might be issued on the consolidated financial statements of the Company, and neither a written report nor an oral opinion was provided to the Company that Marcum concluded was an important factor taken into account by the Company in reaching a decision as to any matter of accounting, auditing, or financial reporting, or (ii) any matter on which “disagreement” has arisen, as defined in Section 304(a)(1)(iv) of Regulation SK, or a “Reportable Event”, as defined in Rule SK Section 304(a)(1)(v).

Section 9.01. Financial statements and supporting documents.

Exhibit No.   Description
16.1            Letter from Friedman LLP regarding the change in the Registrant's
              certifying accountant, dated October 14, 2022.
104           Cover Page Interactive Data File (embedded within the Inline XBRL


© Edgar Online, source Previews

Golf enthusiast Lando Norris lived every golfer’s dream and credits his former McLaren F1 teammate for his obsession


Lando Norris is one of the best young talents in F1. He showed his potential several times. Besides racing for McLaren in Formula 1, he is known for his love of golf. Fans spotted the 22-year-old on the golf course ahead of the Italian Grand Prix this year. Looking at his love for the sport, fans are now wondering who introduced him to the sport.


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For Lando Norris, golf represents “relaxation away from the paddock”. Following his love, the McLaren driver competed in the BMW PGA Championship, which is arguably every golfer’s dream. His teammates were professional golfer Tyrrell Hatton, actor Tom Felton and former Liverpool striker Robbie Fowler.


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In his telegraph column, Lando Norris spoke about his penchant for golf. He wrote, “I am a golf enthusiast. I thought I’d use my column this week to write a bit about my relationship with golf, because it seems to have become a thing. I always get asked about it in interviews.

In the column, Norris revealed who introduced him to the sport. “I probably have Carlos Sainz to thank for that. It was Carlos who introduced me to golf when we were teammates at McLaren in 2019.”

He further added that he would like some advice from Carlos Sainz and titled him the “best golfer among us F1 drivers.”

It’s been a fantastic season for the Mclaren driver. The difficulties of his teammate, Daniel Ricciardo, did not make Norris lose all hope on the track.

Lando Norris can’t wait to win titles with McLaren

Norris has been very fast this season. He finished 4 times without points. He even ended up landing a podium in Emilia-Romagna. It was surely one of the performances that earned him his 4-year contract extension earlier this year.


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“I grew up in this team and I’m part of this journey that we’re all on,” Norris said in February, showing his confidence in the team. “I want to keep trying to achieve this dream of ours and try to win races, and of course try to win championships.”

Formula One F1 – Italian Grand Prix – Autodromo Nazionale Monza, Monza, Italy – September 12, 2021 McLaren’s Daniel Ricciardo celebrates his victory on the podium with McLaren’s Lando Norris and McLaren CEO Zak Brown REUTERS/Jennifer Lorenzini

Addressing the long-term deal and whether he can leave if McLaren doesn’t perform as well as hoped, he said: “It’s more for the solidarity of me and the team, the trust in both for the long term.


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WATCH THIS STORY: McLaren F1 Boss uses Carlos Sainz and Daniel Ricciardo to highlight Red Bull Racing’s key flaws

Although he may not have the fastest car on the track, he surely has faith in his team. With four races remaining. Norris will do his best to help McLaren finish ahead of Alpine in the constructors’ championship.

Rehab industry plagued by abuse, state investigators say


TRENTON, New Jersey — While most new businesses take up to two years to become profitable and a quarter fail their first year, Nicholas DeSimone has largely bucked these trends.

The Mullica Hill businessman made $15 million in three years after opening his first drug treatment center, according to the New Jersey State Board of Inquiry.

DeSimone’s success didn’t come from hard work or because his pocket of Gloucester County had more people struggling with addiction than anywhere else, investigators said.

Instead, DeSimone took advantage of a largely unregulated system to make a fortune in the drug recovery industry — and skirted the law so far that commission officials asked prosecutors to act on their claims. findings, according to testimony at a public hearing Tuesday in Trenton.

Like DeSimone, many recovery center operators exploit vulnerable people and trap them into addiction to ensure their hefty health insurance payments continue, investigators said.

Officers detailed illegal business practices such as double billing, charging for services not provided, and tampering with urine tests to indicate a relapse, thereby extending patients’ stays.

Many entice clients with free food, gifts, transportation and lodging, while others accept or pay money outright for referrals from patients with generous private insurance coverage – a practice illegal known as “body brokerage”. State lawmakers specifically criminalized patient brokering last year, but commission investigators said Tuesday they were not aware of any charges under the law.

Many operators then use their profits for personal gain. DeSimone and his wife, Michelle, skirted federal financial reporting requirements to dodge taxes and divert millions from their business — called Kingsway Recovery Center — into financial investments, credit card purchases and cash purchases cars and a house, said Laura Mercandetti, a forensic scientist. accountant to the commission.

“Nicholas DeSimone’s main motivation was to make money from insurance companies,” Mercandetti said.

The commission subpoenaed DeSimone to testify on Tuesday, but he failed to appear, prompting commission attorney Lisa Cialino to say she would file a contempt motion against him. DeSimone did not respond to The New Jersey Monitor’s request for comment after the hearing.

Investigators have referred the DeSimones for possible prosecution for money laundering, health care fraud and tax evasion, Mercandetti said. A spokesperson for the Gloucester County Attorney’s Office said he had no information on what, if anything, they were doing about DeSimone.

A widespread problem

The DeSimones may have been the commission’s primary target on Tuesday, but investigators say they are far from unique.

An outpatient treatment center called The Sanctuary in Cherry Hill brought in $6 million in insurance payments over 18 months, Mercandetti said.

“They spent it on food, clothes, car payments, vacations and personal entertainment, other household expenses and cash withdrawals from ATMs,” she said.

The center closed because it could not cover employee salaries or business expenses, she added.

Even nonprofit healthcare providers acted unscrupulous, accepting donations in exchange for referrals, investigators said.

Recovery Advocates of America, a Hamilton-based nonprofit, accepted more than $600,000 from 2017 to 2020 from about 35 treatment centers, with the biggest wins coming from two Florida-based providers, Eric Rennert said. , a special agent of the commission.

Reached by phone after the hearing, Stacey Ross, executive director of Recovery Advocates, posed questions to the association’s lawyer, who did not respond to a request for comment.

Commission Chair Tiffany Williams Brewer said the investigators expect to release a report on their findings in the coming months and will recommend to policymakers to tackle abuses in the industry.

An ingrained problem, a growing industry

The opioid epidemic may have faded from daily headlines, but it continues its murderous rampage in New Jersey, Brewer said.

More than 3,100 people died of drug overdoses last year, and another 2,237 so far this year, according to state data. Another 75,000 people have been saved in New Jersey since 2017 thanks to naloxone, a drug that reverses overdoses, the data shows.

“Many more remain trapped in the cycle of addiction, desperately seeking help to break their addiction to pills, alcohol, and other illegal substances,” Brewer said. “But too often drug addicts and their families fall victim to the very system that is supposed to help them recover and rebuild their lives.”

The rehab industry is a $42 billion growing business, Brewer said. When providers let their financial interests — instead of a recovering patient’s needs — dictate their treatment placement, patients don’t receive the specialized care best suited to their needs, Brewer added.

Nicole DiMaria lost her sister to addiction last year, saying she tried – and failed – to navigate a system whose lack of transparency ensures many never get the life-saving help they need .

Georgine DiMaria represented New Jersey in the 2007 Miss America Pageant. She later became addicted to prescription drugs and struggled with alcoholism, leaving an inpatient treatment program halfway through a planned stay in month, in part because of confusion over coverage and insurance costs, her sister testified. She died aged 37 from addiction-related liver disease and organ failure in August 2021.

Nicole DiMaria urged the commission to recommend changes that would require providers and insurers to reveal costs so families can make informed decisions about care.

“I’m a health care lawyer and I research this space for a living, and I’ve found it so hard to find information,” Nicole DiMaria said.

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This story was first published by the New Jersey Monitor, part of the United States News Bureau Network with the Louisiana Illuminator, supported by grants and a coalition of donors as a public charity 501c (3). New Jersey Monitor maintains editorial independence. Contact editor Terrence McDonald with any questions: [email protected]. Follow New Jersey Monitor on Facebook and Twitter.

A black Russian with a touch of orange


This recipe is adapted from Pour me anothera new cookbook featuring cocktail recipes from mixologist and James Beard Award-winning editorial director of Milk Street JM Hirsch.

Supposedly created in Belgium by bartender Gustave Tops in the late 1940s, Black Russian is a basic mix of two parts vodka to one part Kahlúa. Add heavy cream or milk and it becomes a White Russian. The problem with Black Russian is that not much happens.

Vodka doesn’t bring much more than alcohol to the table, which means you’re pretty much sipping boosted Kahlúa. The solution, however, is simple. The drink becomes a Russian Brando if you add orange bitters to the mix. That and a splash of orange liqueur are perfect for adding the bright, balancing notes this otherwise simple cocktail needs.

How to make a Russian brando


2 ounces of vodka

1 ounce Kahlua

¼ ounce orange liqueur

A dash of orange bitters

Ice cubes

Photo by Brittany Conerly

In a shaker glass, combine the vodka, Kahlúa, orange liqueur and bitters.

Making a Russian Brando - stir
Photo by Brittany Conerly

Stir with ice cubes.

Making a Russian Brando - pouring into a rock glass
Photo by Brittany Conerly

Pour into a highball glass with 1 large ice cube or 2 standard ice cubes.

Posted on October 11, 2022

Shipt’s Shoppable Halloween Trending Report brings the magic to this season’s most popular costumes, candies and decorations


Predicting a surge in Halloween retail sales, Shipt is launching the hottest candies, trending costumes and must-have decorations to help consumers navigate the retail landscape.

BIRMINGHAM, Alabama., October 11, 2022 /PRNewswire/ — Dispatch, the same-day delivery company and shopping accomplice, is helping consumers get through the magical Halloween season. As Halloween spending is expected to soar to more than $10.6 billion This year1the go-to shopping accomplice publishes the first ever Shipt Halloween Trend Report – a shoppable list of costumes, candies and decorations to bring the magic this Halloween season.

Jamie Chung, Halloween Hosting Specialist at Shipt

To inform the Halloween Trends Report, Shipt used proprietary data and polled Halloween fanatics across the country to find out where consumers are looking for costume inspiration this year, as well as how they’re going. decorate and what they plan to distribute to trick-or-treaters this year.

Inspired by the survey, Shipt then tapped the world’s largest confectionery manufacturer, March Wrigleyand Halloween hosting specialist, actress and mom of two, Jamie Chungto dig deeper into this year’s hottest trends and predictions.

“It’s no secret that consumers continue to adapt to an ever-changing retail landscape, and Halloween always raises questions about what candy to buy, what trendy costumes and what’s new this season. year, can’t miss the decorative items,” said Shipt Chief. Business Manager, Rina Hurst. “Our Halloween Trending Report not only taps into this year’s most popular Halloween must-haves, but also helps consumers navigate the busy retail season and save money.”

Key forecasts of the Halloween Shipt 2022 trend report include:

COSTUMES: The majority of consumers (57%) will turn to classic movies and TV shows for their costume ideas. According Jamie ChungShipt’s Halloween hosting specialist, here are three ways to incorporate this trend into your costume this year:

  • For the Power Duo: Clueless: “A boring Halloween costume? As if! A2K pieces to replicate the nostalgia the movie Clueless brings.”

  • For fans of Marvel: Thor: Love and Thunder: “Call on your trusty Stormbreaker or Mjolnir and head to Asgard for the ultimate costume to embody the strength of Thor or the Mighty Jane Foster.”

  • For the Ready to Take Flight: Top Gun team: “Perfect for Mavericks everywhere, take a simple approach by grabbing your aviators and bomber jacket to create an easy look for everyone on the flight crew.”

CANDY: “Halloween is such an exciting and fun time of year for people of all ages – but we also know that any shopping holiday is stressful and overwhelming in today’s world,” said March Wrigley Head Halloween Officer Tim LeBel. “Working with Shipt, we found that 87% of households ran out of candy for treats within the first three hours of Halloween night. To help consumers better prepare for the busiest candy night of the year, we’re excited to bring back our Candy Calculator – a proprietary tool that helps identify how much candy to buy based on the size of your neighborhood.”

Here are the best treats to add to your Shipt basket by region:

  • Share me the size, please: The top 15 cities that buy the most treats to share are Los Angeles, New York City, dallas, Chicago, Atlanta, Houston, Tampa, Miami, Phoenix, philadelphia cream, washington d.c., Orlando, Boston, Seattle and denver.

  • Chocolate Lover #1: Minnesota is the largest candy-loving state, buying the most chocolate for Halloween.

  • And the winner is… M&M’S®: According to Shipt’s Halloween Trends Report, the most popular Halloween candy nationally is M&M’s®.

And for more candy choices, visit Shipt’s Custom March Wrigley candy shopping list Shipt.com.

DECOR: This year, the magic of Halloween will transform every part of the home, with nearly half of Americans (44%) planning to decorate both indoors and outdoors this year.

“One of my favorite things about Halloween is the decor – whether it’s throwing pumpkin carving parties, hanging cobwebs outside, lighting candles parties for movie night, we always do everything for Halloween,” said Jamie Chung.

According to Shipt’s Halloween Trend Report, the most popular decorating theme you’ll see this year is magic. Here are three ways to bring this trend to life at home, according to Jamie Chung:

  • Decorate in unexpected places: “I love Halloween decorations that have an element of surprise – using the fireplace and mantle as a blank canvas is a fun and creative opportunity! Decors like cobweb garlands, floating ghosts and decals of bats can create a festive backdrop.”

  • Be extra: “Rule #1 for Halloween decorating? Do everything you can. Hang ghosts from trees in your front yard, use dry ice for a witch’s cauldron in your kitchen, and place lighted pumpkins around the house to cast fun shapes and shadows on the night. Halloween is the perfect time to up the ante when it comes to design.”

  • Don’t be afraid to tinker: “Your Halloween decorations don’t have to be perfect. In fact, they shouldn’t be. Don’t be afraid to DIY your Halloween decoration for the whole family to enjoy. This Halloween is going to be all about magic finger painting in our house and I can’t wait.”

Whether consumers plan to stay and watch a movie, bake some candy, or throw a Halloween party, this season will bring more decorations, more costumes, more candy – and with Shipt’s Halloween Trend Report – less stress.

To find more information about Shipt, download the Shipt app, visit www.shipt.com and follow Shipt on Instagram, Twitter and Facebook. For visuals and media materials, download our press kit here.

About shipping
Shipt brings the store to your doorstep. Through a community of Shipt Shoppers and a convenient app, Shipt offers personal shopping and delivery and is available to 80% of households in over 5,000 US cities. Shipt Shoppers goes above and beyond by communicating preferences and substitutions in real time. A curated marketplace of retailers, Shipt offers access to a variety of stores and product categories, including fresh food, household essentials, wellness products, office and pet supplies. Shipt is a wholly owned subsidiary of Target Corp. Founded and based in Birmingham, AlabamaShipt also has an office in San Francisco. For more information, visit Shipt’s press room.

1 Source: National Retail Federation

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UK shoppers shop for blankets and warm clothes for tough winter


LONDON — Britons have taken steps to reduce their energy consumption this winter by buying blankets, warm clothes and energy-efficient appliances in response to soaring gas and electricity prices.

Consumers also reduced their purchases of big-ticket items such as computers, televisions and furniture in September, according to the latest sales survey from the British Retail Consortium (BRC).

Overall sales value rose 2.2% from a year earlier, but that was due to a sharp increase in commodity prices, the BRC said in a report on Tuesday.

Sales volumes continued to slide as households already struggling with double-digit inflation braced for a 27% increase in the energy price cap on Oct. 1.

Ms Helen Dickinson, chief executive of the BRC, said rising costs and wages made it difficult for retailers to cut prices for struggling households.

“A tough winter is looming for both retailers and consumers,” Ms Dickinson warned. “Costs are rising throughout the retailer supply chain, the pound remains weak, interest rates are rising and a tight labor market is driving up the cost of hiring.”

The cost of living crisis was also highlighted in a separate Barclaycard survey, which showed spending rose at the slowest rate since the start of last year.

The British also turn down the heating. According to BloombergNEF forecasts, keeping the thermostat a few degrees cooler than usual could reduce residential gas consumption by up to 23%.

That would be enough to avoid forced rationing and carry households comfortably through the coldest of the past 30 winters, giving suppliers some cushion while looking for replacements for dwindling Russian flows.

Regulator Ofgem has warned the country faces a significant risk of gas shortages in the coming months, and the UK grid operator said there could be three-hour power cuts in cold weather and calm.

According to modeling by financial consultant Lane Clark and Peacock (LCP), around three quarters of households would need to change their behaviour, for example by reducing the time the heating is on and not using it in all rooms.

Hannah Kinnane, 20, a university student, said: ‘With bills rising, we plan to turn off the heating until at least November.

Ms Kinnane lives in the seaside town of Brighton with four members of her family, including her 84-year-old grandmother, who suffers from cardiac arrhythmia. She added: “To keep warm, we all huddled together in the same room for three or four hours before going to bed with extra blankets.”

In total, these changes could reduce the energy consumption of an average household by up to 20%, said Mr. Steven Ashurst, heating manager in an LCP unit.

“We are all hoping for a mild heating season in fall and winter,” he said. “People will try to go without their heating for as long as possible.”

Even Hotels, Honeywell, Holocaust Center of Pittsburgh and more — 10/10/22


Hiring? Post your job here to meet 35,000 local job seekers every week. And come back every Monday and Thursday for the latest work openings in Pittsburgh.

IT and Engineering

Honeywell has an opening for a Senior Advanced Software Engineer to focus on software system design, including multi-threaded, inter-process communications, memory management, and e-commerce n-tier architecture.

Even Hotels is looking for a Chief Engineer to lead day-to-day engineering needs, work plans and assignments, create performance and development goals, maintain relationships with customers and regulators, and more.

Higher Education

Robert Morris University is recruiting a Specialist, Global Advising to support the Center for Global Engagement by serving as an advisor to domestic students wishing to study abroad and international students studying at RMU.


The Pennsylvania Resources Council is seeking a ZeroWaste PA Event Coordinator to manage field event operations, event-based green team, event services implementation, and program expansion. rental kit.

The Pittsburgh Holocaust Center is seeking an Educational Outreach Associate to support audience outreach, provide outreach to educators in Western AP, support education initiatives and programs and more.

Personal services

Every Child Inc. hires a Family Mental Health Clinician to provide intensive therapeutic interventions and support services to families with children and youth who meet the criteria for a mental health diagnosis and are at risk for psychiatric hospitalization or placement outside the home.


The Allegheny Intermediate Unit is seeking a Service Coordinator for the Clairton Family Center to act as the primary contact between families and county and community agencies.

Business and finance

Butler Memorial Hospital has an opening for an Accountant I to coordinate monthly and year-to-date financial statements for the Butler Health System.

Comcast is looking for a Senior Enterprise Account Manager to sell enterprise Internet, data, video and voice services with a focus on advanced communications solutions.


Allegheny County is hiring poll workers for Election Day — Tuesday, Nov. 8 — to interact with the public and keep up to date on election changes.

State-of-the-art manufacturing

Pengate Handling Systems is looking for a Field Service Technician to troubleshoot, diagnose, repair and mechanically maintain equipment; provide customer service; train new technicians and more.

ZOLL Medical Corporation is hiring an Associate Quality Inspector to inspect complex mechanical and electrical parts, perform material requirements planning transactions, review parts lists, manufacturing drawings, wiring diagrams and more.


Marketing and Development Manager at Pittsburgh Youth Chorus: PYC is seeking a full-time Director of Marketing and Development to start in October or November 2022. This position plays a crucial role in PYC’s strategy to expand the visibility of our programs, create a strong family of individual donors and grow the fair access for Pittsburgh. young singers.
Posted on October 07, 2022

Staff Accountant at CHROME Federal Credit Union: CHROME Federal Credit Union is hiring an Accountant to serve as a team leader within the finance department ensuring that the department creates accurate and timely financial records, maintains account records and reports, and follows established procedures for credit union.
Posted on October 07, 2022

Talent Acquisition Partner at Glen Gery: Glen-Gery, one of the nation’s leading brick makers, has the opportunity for an experienced maintenance manager with a background in mechanical engineering to join the Hanley Pant. Based in Summerville, Pennsylvania, Hanley is our America Architectural Factory and recently underwent a $15 million upgrade.
Posted on October 07, 2022

Whiskey History Walking Tour Guide at Walk the Burgh Tours: We are looking for a passionate and enthusiastic individual to join our team as a walking tour guide for this specific tour! Our ideal guide is a whiskey enthusiast with a good knowledge of PGH history, excellent presentation and public speaking skills, and is available on weekends, all year round.
Posted on October 06, 2022

Marketing Coordinator at Kelly Strayhorn Theatre: Kelly Strayhorn Theater is looking for a part-time Marketing Coordinator: a strategic thinker with a collaborative spirit, excellent attention to detail and strong graphic design skills.
Posted on October 05, 2022

Executive Director at Grantmakers of Western Pennsylvania: Western PA Grantmakers, the region’s premier network for staff and trustees affiliated with 100 grantmakers, is seeking its next Executive Director to serve, connect and lead the regional philanthropic community.
Posted on October 04, 2022

Managing Director at Pittsburgh CLO: Pittsburgh CLO is seeking an experienced performing arts professional to join our production team as General Manager. In addition to overseeing operations and facilities management for the CLO, you will be responsible for bidding, contracting and processing payroll/union reports.
Posted on October 02, 2022

Customer Service and Sales Specialist (Fitness) at YogaSix Pittsburgh: The Customer Service and Sales Specialist provides superior customer service while assisting new and current students with class selection, answering member questions, and making retail merchandise purchases.
Posted on September 29, 2022

Assistant/Associate Curator at Frick Pittsburgh: The Frick Pittsburgh is seeking a creative thinker and collaborator to join the dynamic curatorial team. Working closely across departments, this position will be a key contributor to exhibition planning, collection development, and creative programming that informs, engages, and expands audiences.
Posted on September 26, 2022

Associate Foodservice Sales Representative at PepsiCo: The Foodservice Sales Associate will service existing accounts and utilize superior cold selling (also known as on-site) skills to generate new business for the following clients: restaurants, colleges and universities, hospitals, workplaces, recreation and education accounts.
Posted on September 26, 2022

Youth and Family Coordinator at Sewickley Valley YMCA: The Sewickley Valley YMCA is seeking an exceptional professional to develop programs, plan and implement activities, lead program classes as well as promote and evaluate all preschool and family programs.
Posted on September 22, 2022

Winery & Events Manager at Engine House 25 Wines: The Winery & Events Manager is responsible for planning and managing private events and Winery operations. This position provides support for day-to-day operations, including administrative, fulfillment and winemaking duties.
Posted on September 22, 2022

Head of Operations and Visitor Experience at the Clemente Museum: The Director of Operations and Visitor Experience is responsible for overseeing Clemente Society membership, wine usage and inventory, as well as the execution, storage, display, sales and l inventory of goods. This position also provides support for the day-to-day operations of the Clemente Museum.
Posted on September 21, 2022

Interested in seeing more job postings? Check out our other recent job postings here.

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Snowmobile Enthusiast Loves the County So Much He Built Storage Units for Bikers


CARIBOU, Maine — Daniel Jarosz of Rehoboth, Massachusetts, snowmobiled in Caribou with friends nearly 23 years ago. Since then, he has not only become addicted to the sport, but makes it easier for runners to visit each season from other places.

Jarosz turned his hobby into Aroostook’s first storage units primarily for snowmobiles and ATVs. With his growing business, Jarosz wants to help other snowmobile enthusiasts spend less time lugging gear and more time riding in the county, an area of ​​Maine that relies on snowmobile tourism to boost its economy for the winter season.

Daniel Jarosz, owner of Caribou Climate Storage, describes his plans to create more storage units on land he now owns near the edge of the Caribou River. Credit: Melissa Lizotte / Aroostook Republican

Two weeks ago, Jarosz opened Caribou Climate Storage, which has two climate-controlled buildings to store snowmobiles, ATVs, boats and RVs during the off-season months.

Located on a hill above the still-developing shoreline of Caribou and nearby trails, the main building can accommodate at least 100 machines, and five snowmobiles are already stored there. A second smaller building contains 30 storage units.

Both buildings are insulated two and a half inches outside and inside, with concrete in the middle, intended to keep the snowmobiles cool in the summer and running smoothly in the winter.

Jarosz’s motivation for the business comes from the experiences he and his friends have had dragging snowmobiles on long rides from Massachusetts and other New England states.

Daniel Jarosz, owner of Caribou Climate Storage, poses near a Welcome to Caribou, Maine sign during his first snowmobile trip in Aroostook County. Credit: Courtesy of Daniel Jarosz

“It comes from many years of my friends hauling snowmobiles in a trailer from Pennsylvania, Vermont, New Hampshire,” said Jarosz, who runs a plumbing and heating business in Rehoboth. “Why pay extra for fuel when you can just store your sleds here for the winter?”

Jarosz also wants to connect more runners with the region he considers his second home.

In 1999 Jarosz did his first hike in Caribou with a close friend and his friend’s father. Although northern Maine was the coldest and wettest winter destination he had ever experienced, he marveled at the wide, well-maintained trails and open snowfields.

Caribou Climate Storage, owned by Massachusetts native Daniel Jarosz, includes two storage buildings for snowmobiles, ATVs and other recreational vehicles. Credit: Melissa Lizotte / Aroostook Republican

Jarosz has covered thousands of miles on the Aroostook trails from Allagash to Oakfield every winter since that trip. Rides aside, he mostly enjoys catching up with local snowmobile buddies.

He loves Caribou so much that he builds a house in the town and hopes that he and his family can eventually settle there.

“People here are extremely nice and welcoming,” Jarosz said. “I walked into Tim Hortons today and met people I had met three or four years ago.”

Now that Caribou Climate Storage is up and running, Jarosz wants to put even more personal roots in his new favorite city and help the local economy.

Daniel Jarosz, owner of the new Caribou Climate Storage facility, purchased this former locomotive building near the edge of the Caribou River, hoping to expand his business operations. Credit: Melissa Lizotte / Aroostook Republican

Jarosz plans to level the hill overlooking Limestone Street next spring to create outdoor storage units for snowmobilers to use in the winter. He also bought an old locomotive warehouse near the Aroostook River.

Jarosz expects these projects to keep him busy for at least the next four years. He is still debating how to transform the locomotive building in a way that will help Caribou redevelop the waterfront.

“I could turn it into storage, but it could also be a great rooftop bar. There’s a great view of the river from there,” Jarosz said.

Presidential race: 14 candidates eclipsed by Atiku, Tinubu, Obi, Kwankwaso


Eighteen candidates have stood to succeed President Muhammadu Buhari, who completes his second and final four-year term on May 29, 2023.

While the majority of the 18 candidates began campaigns to promote their candidacies, the February 25, 2023 presidential succession contest appeared to be a race between four leading candidates.

They are former Vice President Atiku Abubakar of the People’s Democratic Party (PDP); former Governor of Lagos State, Asiwaju Bola Ahmed Tinubu, All Progressives Congress (APC); former Anambra State Governor Peter Obi of the Labor Party (LP) and a former Kano State Governor Rabiu Musa Kwankwaso of the New Nigeria Peoples Party (NNPP).

Political discourse among pundits, media coverage and analysis, and social media discussions focus on these frontrunners, eclipsing 14 other candidates.

Here are the other 14 candidates for the country’s top political seat.

Hamza Al-Mustapha (Action Alliance)

Al-Mustapha won the party ticket, beating another contender, Samson Odupitan, after two other contenders, Felix Osakwe and Tunde Kelani withdrew from the race.

He was trained as a military intelligence operative and served in various command positions, serving as Chief of Fire Security Military Chief of State, General Sani Abacha.

After Abacha’s death, Al-Mustapha was arrested and charged with plotting at least four coups from prison. He was released from Kirikiri Maximum Security Prison after many years.

He told party delegates that his experience as a military officer for 35 years and while working with Abacha would enable him to fight insecurity.

He said in a BBC Hausa interview in May that he would stay in Sambisa Forest if he became president.

“I will stay there for weekends, holidays and see if anyone will touch me. I will take care of the problem of insecurity, whatever the gored beef,” he said.

Omoyele Sowore (African Action Congress)

Sowore is a human rights activist and editor of Sahara Reporters, an online news outlet. This is the second time he is running for president of Nigeria.

He ran in the 2019 presidential election on the platform of the party, which he founded in 2018.

In the 2019 poll, Mr Sowore garnered 33,953 votes. After the elections, he was arrested by the State Security Service (SSS) in August 2019 on suspicion of treason after leading a nationwide protest called RevolutionNow.

Imumolen Christopher (Party of Agreement)

Imumolen, 39, is a pedagogue, professor and entrepreneur. The native of Esan West, Ekpoma in Edo State started his professional career as a plant engineer with BOC Gases Nigeria Plc in February 2005.

Abaji’s Addo has two doctorates in research in engineering and educational management.

He is the founder of the Joint Professional Training and Support International Limited (JPTS) and the UNIC Foundation, a non-profit organization.

He won the party ticket unopposed.

Imumolen said he was in the race for the State House to address the leadership deficit affecting Nigeria’s development.

Dumebi Kachikwu (African Democratic Congress)

Kachikwu is the Founder and Managing Director of Roots TV Nigeria. He won the party primary in Abeokuta, Ogun State, securing 978 votes to defeat former Central Bank of Nigeria (CBN) Deputy Governor Kingsley Moghalu, who came second in the election with 589 voice.

However, his candidacy faces a setback as he was suspended in September for alleged anti-party activities.

He was accused of having made “defamatory” remarks contrary to the values ​​of the party.

But Kachikwu has insisted that he remains the party’s presidential candidate despite the suspension.

He said his alleged suspension was due to his opposition to an alleged extension of the term of party chairman Ralph Nwosu.

Sani Yabagi (Democratic Action Party)

Yabagi is an energy and crude oil expert. He also serves as the party’s national chairman and presidential candidate.

He was chosen by consensus at the party’s national convention in Abuja

In a recent interview, he said the rotating presidency was a retrograde thought, saying the best hands should be elected to lead the country. He said religion and ethnicity will not translate into good governance.

Umeadi Chukwudi (Grand Alliance of All Progressives)

Chukwudi is a former Chief Justice of Anambra State and Professor of Law at the University of Nigeria, Nsukka.

He became the Presidential flag bearer of APGA unopposed at the party convention in Abuja.

He said his main concern was to enthrone the rule of law, separation of powers and due process if elected president of Nigeria.

Princess Chichi Ojei (Allied Peoples Movement)

Ojei is the only female candidate to succeed President Buhari. The Delta State born politician is a specialist in corporate finance.

She became the party’s presidential candidate after former flag bearer and national president Yusuf Mamman Dantalle withdrew from the race.

Dantalle said he made the decision to give women a prominent place in the political scheme of things. Like women before her, Ojei will struggle to muster votes in an election dominated by male candidates.

Sunday Adenuga (Boot Party)

Adenuga, 48, a businessman from Ogun State, is both the national chairman of the party and a presidential candidate.

He clinched the ticket after securing 292 votes to defeat Evelyn Ohevire, who won 18 votes in the party’s primary in Abuja.

Adenuga, who believes that today’s Nigeria would be better governed by young politicians, said: “What Nigeria needs is not the old ones or those created by the same old process. “.

Felix Johnson Osakwe (National Rescue Movement)

Osakwe is a clergyman born in Delta State. He challenged the 2019 presidential candidate on the Democratic People’s Party (DPP) platform.

Osakwe was nominated as the NRM’s presidential candidate for the 2023 elections after the party suspended its former candidate, Mazi Okwudili Nwaanyajike for allegedly not fulfilling his conditions.

Osakwe argued that Nigeria had suffered from a dearth of determined leadership, which he said the NRM had come to provide.

Kolawole Abiola (People’s Redemption Party)

Kolawole is the first child of the late Moshood Abiola, the acclaimed winner of the canceled June 12, 1993 presidential election.

He won against Usman Bugaje, Patience Key and Gboluga Mosugu to pick the PRP ticket.

He said the victory of the PRP would be synonymous with that of his father who died in the elections of June 12, 1993.

Adewole Adebayo (Social Democratic Party)

Adebayo is a lawyer and founder of KAFTAN Television. He clinched the party ticket after garnering 1,546 votes to defeat his closest rival, Kadijah Okunnu-Lamidi, who garnered 83 votes.

He attended Obafemi Awolowo University and the University of Jos, where he obtained a law degree and master’s degree respectively.

A member of the International Bar Association, Adebayo is licensed to practice in Australia, Canada, the United Kingdom, California, New York and the federal courts of the United States.

He plans to create 30 million jobs if elected president, without giving details on how the feat would be achieved.

Abdulmalik Ado-Ibrahim (Youth Party)

Abdulmalik, son of the Ohinoyi of Ebiraland, is a very interested businessman, especially in the energy sector.

He secured 66 votes to defeat his rival, Ms. Ruby Issac, who garnered 4 votes.

If elected president, Abdulmalik has pledged to fight hunger through an aggressive agricultural revolution.

According to him, Nigeria, with 65 million hectares of arable land, has nothing to do with hunger.

Dan Nwanyanwu (Zenith Labor Party)

Nwanyanwu is a businessman and a lawyer. He served as the Chairman of the Labor Party (LP) from 2004 to 2014. Under his leadership, the LP secured the governorship of Ondo State along with Olusegun Mimiko.

Nwanyanwu was elected chairman of the party’s board after serving as chairman for 10 years. He left the Labor Party in February 2015.

He is now the national president and presidential candidate of the ZLP, now Zenith Progressives Alliance (ZPA).

Nnadi Charles Osita (Popular Action Party)

There is not much information about the party’s candidate other than what the Independent National Electoral Commission (INEC) released recently.

According to the INEC list of candidates elected for the presidency, Osita, 49, holds a National Diploma (ND), which is the highest university degree he has submitted to the electoral arbiter.

He also presented a first school leaving certificate and a secondary school certificate.

A simple search of the internet, including the party’s website and its social media credentials, revealed no personal information about Nnadi Charles Osita, the APP’s presidential candidate.

Consultant to study housing needs


The City of Orangeburg engaged the University of North Carolina Chapel Hill School of Government’s Development Finance Initiative to study the city’s housing needs.

The study will cost around $70,000, with money coming from Federal American Rescue Plan funds.

Earlier this year, the city council voted to set aside $1 million for affordable housing as part of the $6.3 million the city received in U.S. relief plan funds.

At its September 20 meeting, the Orangeburg City Council appointed DFI as a consultant it hired to help with the process.

DFI is the same company the city used in its Railroad Corner development and revitalization process.

“They also have significant experience in affordable housing,” Orangeburg City Administrator Sidney Evering said.

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City of Orangeburg: Nonprofits Receive COVID Money

Orangeburg is part of the Lower Savannah Regional Home Consortium.

Being a member of the consortium allows the city to receive federal funds for housing and urban development. Habitat for Humanity and New America are two groups in town that benefit from HUD money, allowing them to build homes in the area.

But city leaders have discussed the possibility of the city creating its own housing authority. Evering had previously said it would take around six months to a year to create a housing authority, noting that an executive director would need to be hired.

The city is also updating its ordinances code.

According to City Attorney Michael Kozlarek, some of the most substantial changes to the code include the addition of an ordinance creating a citizens’ advisory committee for the Orangeburg Department of Public Safety.

The committee would aim to increase communication between the police department and residents and provide oversight of police tactics.

Another change would remove the guidelines for Committee of the Whole procedures, which City Council has rarely, if ever, used.

Another example of a change that has occurred in recent years but is not in the current code relates to city council meetings.

The current municipal code still states that council meets at 7 p.m. on the first and third Tuesdays of the month. Council meets at 6:00 p.m.

There are also some stylistic or technical changes, Kozlarek said.

The council granted a unanimous first reading by title only to the recodification of the city code.

The last time the city updated its ordinances was in 2020.

Kozlarek recommends the city go through the process of updating its code every two to four years.

The council was told that the town had collected about 86% of its budgeted revenue and was told it should be about 91%.

“You will receive significant deposits from the State and the Municipal Association,” said Marc Wood of Sheheen, Hancock and Godwin. “Those will come in this month…so the variance will change drastically when you get the September financials.”

Wood said the city’s spending was about 91% of the budget, which is “just in line with where it should be.”

So far, the city has received about $20.6 million and has spent about $21.3 million year-to-date.

“That’s going to change drastically this month,” Wood said.

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Councilman Jerry Hannah asked if the city had any weaknesses in its financial situation.

“I don’t really see any weakness,” Wood said. “Everything is pretty much in line with what we anticipated it would be right now.”

“That’s what I wanted to hear you say,” Hannah said.

• Council gave the third and final reading of an ordinance authorizing the monthly rental of 1117, 1131, 1155 Russell Street and 1131, 1133, 1137 and 1143 Middleton Street to the current tenants of the buildings.

The buildings were formerly owned by the Braxton Edward J. Trust.

The city purchased the property in December 2021. The money to purchase the property came from the Department of Public Services Economic Development Revolving Fund.

The city plans to eventually revitalize the buildings.

Councilman Richard Stroman abstained from voting because he did not vote to purchase the buildings.

• Council met in camera to receive an update on the City’s 911 system, to receive a contract update on the City-owned Louis Building (1198 Russell Street) and to discuss a legal update on the Freedom of Information and Employment Act.

Survivors of the Blitz Hodgsons accountants in Cornwall 80s


A leading firm of Chartered Accountants in Cornwall is proud to mark 80 years of helping its clients.

Hodgsons is headquartered in Falmouth and originally emerged from the ashes of a bombing raid during World War II.

John Dixon Hodgson (JDH) worked for an accountancy firm in Plymouth whose offices were destroyed during the Blitz.

When the government of the day announced that owners of small farms would be required to pay taxes based on their profits rather than their acreage, JDH seized the opportunity to relocate to Launceston, the hub of a farming community long-established, and to establish a new accounting practice.

On October 6, 1942, Hodgsons was officially founded as John D Hodgson.

Armed with a simple typewriter, JDH negotiated from the back office of Kittows Auctioneers, from which he built up a loyal base of local agricultural customers.

The business grew rapidly and in the 1970s JDH’s son Peter returned from London to Cornwall to join the family business.

In 1976 Hodgsons bought the Cornish branch of London accountants, Wood Albery and was one of the first companies to invest in a computer, well ahead of many of its competitors.

In 2001 Hodgsons purchased Ward Ohly in Falmouth which provided the company with an additional strategic base from which to expand its operations in the South West.

It was then time for James – son of Peter and grandson of JDH – to repeat the pattern and return to Cornwall from Bristol to run the Falmouth office, where he became managing partner and is now managing director.

James Hodgson said: “With changes in customer behavior and advances in technology, the business was reconfigured earlier this year and Hodgsons is now firmly rooted in Falmouth.

“While Hodgsons has focused on the Cornish farming community for many years, our customer base has expanded into landholdings, professional services and other commercial trades from Cornwall to London.

“My grandfather’s philosophy was to provide expertise, sound advice and a level of personalized service that customers could not easily find elsewhere, and these core values ​​have been the backbone of our family business for 80 years.

“It’s not just about dealing with the numbers, it’s about the impact those numbers have on individuals, families and everyday life, which is why some of our clients have chosen to work with us. for generations.

“While accounting services and audits are still integral, modern accounting practice offers so much more, from expertise in tax planning for individuals to corporate finance and business development, and it is these aspects that we have ambitious plans to expand from our Falmouth Base, overlooking the Carrick Roads.

“Hodgsons has been at the forefront of innovative accounting practice since my grandfather started the firm in 1942 and I look forward to continuing his legacy to sustain the business for many years to come.”

Hodgsons is celebrating eight decades of successful accounting in Cornwall by sponsoring the Falmouth Art Gallery’s open exhibition and art prize, Imagine Falmouth, and hosting a guest event.

10 Reasons Off-Road Enthusiasts Should Consider the Jeep Recon


In the coming years, Jeep’s parent company, Stellantis, will concoct several electrified and purely electric vehicles across their brands and lineups. The menu will include everything from a production version of the Chrysler Airflow Concept to an electric RAM truck. The current Jeep Wrangler 4xe proved an instant hit. It is currently the best-selling plug-in hybrid in North America and Europe, proving the positive consumer reception for electrified Jeeps.

Now, Jeep is ready to go with four all-electric models, including the Jeep Recon and the luxurious Jeep Grand Wagoneer S, with availability expected in 2024. The Jeep Recon will be a Wrangler-inspired off-road vehicle and an all-terrain vehicle. electrical ground. should consider buying once it hits the market.

10/10 The Jeep Recon promises the capabilities of the Wrangler

Off-road enthusiasts have grown accustomed to the bare-handed off-road capabilities of the Jeep Wrangler. Since entering the market in 1987, it has remained the benchmark for rugged versatility and a go-anywhere SUV. Jeep promises the Recon will come with the capabilities of its iconic sibling.

It will be a real Jeep with formidable capabilities. But with unibody construction, it could get rid of the firm ride, cumbersome handling and noisy interior that made the Wrangler lose its everyday driving charm.

RELATED: Here’s What We Like About the All-Electric Jeep Recon

9/10 The Jeep Recon has a rugged off-road aesthetic

The Jeep Recon photographs released so far show strong aesthetic influences from the Jeep Wrangler. It is designed in the same studio as the Wrangler and features similar dimensions and proportions. It receives several Wrangler-like features except the name.

In addition, it gets Wrangler’s tall two-box silhouette, tires, long-travel suspension, and wider approach, departure and braking angles. But, it has less aggressive wings and a lower beltline thanks to the batteries tucked into its belly.

8/10 The Jeep Recon comes with an advanced chassis

The chassis is one of the few differentiating factors between the Recon and the Wrangler. The former gets the all-new STLA platform that Stellantis aims to use on its next generation of electric vehicles. It will be available in four sizes, the STLA small, the STLA medium, the STLA large, and the STLA Frame body.

The Jeep Recon will feature the STLA Large, one of the more exciting options that will underpin the company’s all-wheel-drive performance vehicles and American muscle cars. Jeep says the platforms will offer a high level of flexibility and component sharing across the board, reducing complexity and enabling economies of scale.

7/10 A Capable Ford Bronco Sport Rival

Ford went against the norm and proved that there was a large market for a unibody 4×4 SUV after building the Bronco Sport. It is the only model in the new Bronco lineup not to feature body-on-frame construction. For now, the Ford Bronco Sport has a free run in this crucial slot, but the Jeep Recon is looking to up the competition.

The Jeep Recon will prove to be an important addition as it helps free the Wrangler to continue to dominate as Jeep’s aggressive flagship SUV for the foreseeable future.

RELATED: How the Jeep Recon Beat the Ford Bronco at the EV Offroader Game

6/10 An all-electric spiritual successor to the Wrangler

Jeep has previously reiterated that the new EV is an addition to the lineup, not a replacement for the legendary Wrangler. Nameplate die-hards and off-road enthusiasts will love knowing it’s here to stay, at least for a few more years. But when it bows, the Recon presents a perfect all-electric spiritual successor to the Wrangler.

Additionally, if the Recon proves successful in the market, it will pave an easier path for the Wrangler to go fully EV, perhaps with the STLA Frame platform.

5/10 The Jeep Recon will be equipped to crawl

Hopefully the Recon’s capabilities will match the Wrangler’s, as Jeep claims. This will make it a perfect, quiet and environmentally friendly tool for adventurers who love mud, hiking and sandy beaches. Plus, the Jeep Recon will be easily equipped to tackle rock crawling, one of the toughest forms of off-roading.

Due to the unibody construction, some believe the Recon won’t be as hardcore as the Wrangler, which offers the best crawl ratio in its class. But it’s 2022, materials science is very advanced and new unibody constructions are as strong, stiff and durable as their traditional tough guys.

4/10 Jeep promises unparalleled battery life

Range anxiety is one of the biggest barriers to EV adoption. But the technology has developed rapidly since the early 2010s, and today we have new electric vehicles with over 300 miles of range. Stellantis promises long ranges between 300 and 500 miles with its new platform, featuring two battery cell chemistries to ensure affordability.

Range is especially important for off-road vehicles, as drivers often venture into remote areas without access to electric charging. Built, Jeep promises the Recon can traverse the tough Rubicon Trail with enough range to get back into town.

RELATED: What We Know So Far About the All-Electric Jeep Recon

3/10 The Recon comes with independent suspension

The Wrangler is one of the last modern midsize SUVs sold with solid front and rear axles, making them more rugged and perfect for rock crawling and other extreme activities. But this makes the road behavior uncomfortable.

The Recon will feature independent suspension. There is a market for these unibody SUVs with independent suspensions, including off-road enthusiasts who probably spend more time on the road with the vehicle than on the trails.

2/10 The power and performance of the Jeep Recon

Jeep didn’t give us many technical details about the Recon, but there are some good signs. Stellantis has confirmed that the STLA platform will include three electric drive modules ranging from 70 kW to 330 kW to improve modularity and performance, with front, rear and all-wheel drive. The Recon will most likely feature AWD.

Stellantis promises industry-leading fast charging, unrivaled efficiency per kilometer and 0-100 km/h acceleration in just 2 seconds. Be on the lookout for new Hot Cars articles on the Recons. We will continue to update the Recon’s performance, charging, interior and more information as it becomes available.

RELATED: Jeep Recon Pure-Electric SUV Is A Sign Of Big Things To Come

1/10 Leads the way to hardcore electrified off-roading

The electric revolution is shaking up all segments and sub-segments of the automotive world, from mopeds to long-haul trucks. It’s still early days, so gearheads are wondering if they’ll have to give up some of their hobbies when gas-powered vehicles die out. But the incoming Jeep Recon is good news that the future of hardcore off-roading could be secure with electrification.

Plus, electric vehicles are less likely to break down than gas-powered cars, so they’ll bring extra peace of mind when tackling the trails.

The Natural Capital Finance & Investment 2022 conference – edie


Private finance has a vital role to play in funding nature restoration both globally and in the UK, to ensure the sustainability of businesses and society at large. Actions to restore biodiversity, achieve net zero and adapt to climate change can be funded together.

London, October 17 & Edinburgh, November 1

Hybrid event – in person and online

The Guildhall, City of London, EC2V 7HH

Edinburgh International Conference Centre, EH3 8EE

Join us at the fifth Natural Capital Finance & Investment conference to hear UK green finance leaders share how to harness nature-based opportunities for nature and climate, including:

  • How to attract and scale funding for nature-based solutions
  • New investment opportunities in the UK
  • What the Taskforce on Nature-related Financial Disclosures (TNFD) means for nature-based finance
  • The role of digital in nature-based finance
  • How to build an integrated standard for environmental markets.

The conference provides an unparalleled networking opportunity ahead of COP27 and COP15, bringing together professionals in conservation, environmental management, financial services, corporate sustainability and government.

Register now for tickets

Over the past five years, the Natural Capital Finance & Investment Conference has led the way in fostering informed, expert-led dialogue to advance finance innovation for nature in the UK.

This year sees the welcome return of in-person conferences alongside the online event and will take place over two days, in London on October 17 and Edinburgh on November 1, 2022.

Each year, the conference attracts leading speakers and sponsors in this specialized field. This year, we are delighted to organize the event in collaboration with the Scottish pioneers in nature funding.

We would like to thank our Joint Headline Sponsors for London, Federated Hermes Limited and Finance Landour Sponsors, Crédit Nature, Green Finance Institute, Jacobs, Pollination, treeeconomy and wilder carbonand our media partner, edie.

The conference is organized by the Ecosystem Knowledge Networka registered charity that specializes in equipping people to achieve well-being and prosperity through a healthy natural environment.

Follow us for conference updates!

NB The information contained in this entry is provided by the above provider and does not necessarily reflect the views and opinions of the publisher

ABSCI CORP: Change of Directors or Principal Officers, Other Events, Financial Statements and Exhibits (Form 8-K)


Item 5.02. Departure of directors or certain managers; Election of directors; Appointment of certain officers; Compensatory provisions of certain executives

Transition from Andreas Buschdoctorate

On September 30, 2022, Andreas Buschnotified doctorate Absci Company (the “Company”) upon his appointment as Chief Innovation Officer of the Company (as described in item 8.01 below) that he would resign from the Board of Directors of the Company and all its committees.

Transition from Matthew Weinstockdoctorate

In connection with At Dr. Busch’s appointment to the position of Chief Innovation Officer of the Company, Matthew WeinstockPh.D., the company’s chief technology officer, will become a consultant on October 4, 2022. The Company expresses its gratitude to Dr Weinstock for his dedicated service to the Society.

The Compensation Committee of the Board of Directors has approved the entering into of a Separation Agreement and General Release of Claims with Dr Weinstock effective from September 30, 2022 (the “Separation Agreement”). Pursuant to the Separation Agreement, in exchange for certain debt releases, At Dr. Weinstock’s full-time employment as CTO will continue October 4, 2022 (the “Departure Date”), and he will be entitled to (i) a severance indemnity of twelve (12) months At Dr. Weinstock’s current base salary payable in monthly installments equal to the Company’s regular pay dates, (ii) reimbursement of employer COBRA premium contributions for up to twelve (12) months, and (iii) a bonus amount in cash pro rata equal to $145,125minus applicable deductions and withholdings.

In addition, Dr Weinstock will act as a consultant to the Company for a maximum term of eight (8) months pursuant to a consultancy agreement effective as of the date of separation (the “Consultancy Agreement”). As part of the consulting contract, Dr Weinstock is entitled to an hourly rate for its consulting services. From the date of separation, At Dr. Weinstock’s outstanding equity awards will cease to vest and any vested portion of such awards will remain exercisable during the term of the consulting agreement.

The foregoing descriptions of the Separation Agreement and the Counseling Agreement do not purport to be complete and are qualified in their entirety by reference to the full text of the Separation Agreement and the Counseling Agreement, which will be filed in as attachments to the company’s quarterly report on Form 10-Q for the end of the quarter September 30, 2022.

Item 8.01. Other events

On October 4, 2022, Absci Company announced the appointment of Andreas Busch, Ph.D., as Chief Innovation Officer. The full text of the press release is filed as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference.

Item 9.01 Financial statements and supporting documents

(d) Exhibits
Exhibit No.                                  Description
  99.1              Press Release of Absci Corporation, dated October 4, 2022.

————————————————– ——————————

© Edgar Online, source Previews

Rapper Rich Boy jailed for domestic violence, recent video raises concerns


Marece “Rich Boy” Richards, a mobile rapper who scored a Top 10 hit in 2006 with “Throw Some D’s,” was in jail Sunday under bizarre circumstances that have some members of the local hip-hop community concerned for his well-being and his mental health.

According to prison records, Marece Benjamin Richards was sentenced Friday on two charges of third-degree domestic violence, one specifying harassment and the other assault. Sunday morning, he remained in prison.

Meanwhile, a clip of video circulating on social media showed Richards involved in some sort of confrontation. In it, a shirtless Richards wears shorts suitable for yard work and holds a pair of long-handled loppers suitable for pruning branches. His appearance in the video and in his booking photo is a far cry from the impeccably groomed style he is known for.

The source of the video was unclear, as was its exact relationship, if any, to the arrest.

“It’s crazy… when you get up [people] be quiet as a mouse,” wrote Elric Jerel Simon, who records and performs as Rellik. “But any sign that you’re down or in a different space, your name will ring like a church bell. Prayers and love to my brother Rich.

“Sending love to our hometown hero!” rapper Bianca Clarke posted on Friday. Many others commented that the situation called for empathy. “I love Rich Boy!” posted a fan. “He was always so nice when he came to visit LeFlore in my freshman year and when he came to eat at Wintzells. I pray that he gets the help he needs. There is nothing funny in that.

Life seemed to be going normally for Richards at least as recently as late August, when he posted a video of himself dropping a custom ’70s Oldsmobile Cutlass for a new job.

Court records show at least one possible reason why Richards is facing difficulties: a seemingly never-ending dispute over collecting a 2008 judgment.

This situation began with a 2005 incident in which an accountant had an encounter on Government Boulevard with a Cadillac driven by Richards and occupied by his brother, Irvin O. Richards Jr.

The shots from the Cadillac left the accountant injured by ricocheting bullet fragments; the brothers pleaded guilty to attempted assault, Irvin Richards Jr. was sentenced to 10 years in prison, and Marece Richards was given probation.

The affair unfolded just before Marece Richards’ rise to fame: in 2006, Rich Boy’s single “Throw Some D’s” rose to No. 6 on Billboard’s Hot 100, placing him among a handful of artists with Mobile ties to ever score a Top 10. The accompanying album, “Rich Boy,” went to No. 3 on Billboard 2000 in 2007 and topped the US rap chart.

It was a career high for Rich Boy, who continued to maintain a relatively low-key, but still highly regarded, position in the local rap community.

However, a civil suit related to the 2005 encounter has begun. In 2008, a jury returned judgment against Richards and his brother for $25,000 in compensatory damages and $312,500 in punitive damages. Since then, the court filing details a long and controversial process to find and seize Richards’ sources of income. Queries about the garnishment have been sent to numerous music industry entities, including Interscope Records, ASCAP and BMI.

The most recent substantive document filed in the case is an amended garnishment document filed in mid-September. The garnishee is BMI, a company that said it manages accrued and future royalties for Richards’ music.

The document says the original judgment amount of $337,500 is now dwarfed by more than $500,000 in accrued interest, with the plaintiff now asking for a total of almost $850,000. A line of credit in the accounting suggests that less than $30,000 was collected.

Book Review: Investing in the Age of Climate Change



Cover of the book: Investing in the age of climate change

The scientific consensus is that climate change is real, happening now, and potentially catastrophic. As a result, most countries have pledged to reduce their greenhouse gas emissions with the goal of reaching “net zero” emissions by the middle of the 21st century. To achieve reductions, innovation and investments are needed on a large scale.

Columbia Business School‘s Bruce Usher approaches the issue from an investor’s perspective, and Investing in the age of climate change, it identifies both what the implications of climate change are for the investment community and how investment capital allows us to “save ourselves from ourselves”. The role of investors, he says, is nothing less than “funding the future of the world”.

At the start of the book, Usher reports on technological developments that can mitigate the effects of climate change – renewable energy, electric vehicles, battery storage, green hydrogen, and carbon disposal. This discussion serves as a valuable introduction to later sections that discuss the implications of these climate solutions for the investment community.

A section identifies the alternative strategies that the investor can use:

  • Risk mitigation
  • Divestment
  • Environmental, Social and Governance (ESG) Investing
  • Thematic impact investing (to fund businesses that address a specific environmental or social challenge, such as climate change)
  • Impact First Investing (in which investors focus on solving social and environmental issues and are willing to accept a below-market financial return in exchange for greater impact)

Each of these strategies is suitable for a particular type of investor. University endowments may opt for divestment, large fund managers for ESG, specialist fund managers for thematic impact investing and philanthropists for impact investing first. Some approaches help control risk; others (according to Usher) can improve yields.

Stating that “all investors need to understand the opportunities and risks of investing in real assets that offer climate solutions”, the author then turns to financial and real assets. Real assets include renewable energy projects, real estate, forestry and agriculture. His analysis examines valuation issues relevant to large-scale renewable energy projects, as well as information on government incentives and potential returns (6% to 8% internal rate of return for solar and wind projects and potentially more return for high-risk investments in battery energy storage systems).

The real estate discussion is brief but includes considerations such as flood and wildfire risks as well as the benefits of energy upgrades – the Empire State Building is an interesting example. The importance of carbon markets is illustrated by the chapter on forestry and agriculture.

The author’s analysis of financial assets includes chapters on venture capital, private equity, private equity, equity funds, and fixed income securities. We are given interesting examples of successful and unsuccessful investments, as well as the following approaches to evaluating investments in the age of climate change:

  • Does a company minimize risks by reducing its emissions, both direct and indirect?
  • What would be the impact of a price on carbon?
  • Is the company an incumbent in an industry or a disruptor? If it is a disruptor, what is its probability of success?

The chapter on equity funds identifies many types of climate-focused funds and exchange-traded funds (ETFs) currently available. The analysis covers the differences between low-carbon funds, fossil-free funds and climate transition funds. The author notes that some of these funds are particularly large and successful: “BlackRock’s Carbon Transition Readiness ETF brought in $1.3 billion on the first day of trading, making it the largest launch in three decades of ETF industry history.”

A successful fund launch is an example of how investing in climate solutions has become mainstream. The same goes for the creation of bodies such as the Glasgow Financial Alliance for Net Zero – “a global coalition of 450 financial firms managing assets of over $130 trillion who are committed to zeroing emissions of greenhouse gases”.

The author believes that fixed income markets will be the most important for financing climate solutions. This is partly because of their scale, and partly because many projects, with stable cash flows over long periods, lend themselves to debt financing. One important area is “green bonds”, the market for which is described as “red hot”. In 2021, $500 billion of green bonds have been issued. Other innovations in fixed income investing include the securitization of leases and solar loans.

Several times throughout this book, we have read about cost estimates of needed climate solutions. The various numbers can be confusing, but all are broadly consistent with a Boston Consulting Group estimate of what is needed: $3 trillion to $5 trillion per year. This huge level of investment is a huge step up from where we are today (spending around $600 billion a year, according to Usher). Investment is necessary, however, not least because other possible responses to climate change can be convincingly dismissed. (These alternatives include adaptation and controlling population growth.)

A welcome aspect is that the general tone of the book is optimistic, with a focus on solutions rather than resorting to despair. Sometimes, however, this approach means ignoring certain risks to climate goals. For example, animal husbandry contributes materially to greenhouse gases (in the form of methane), but apart from references to the success of Beyond Meat, the author offers us few solutions to the issue of animal husbandry.

Similarly, it says little about how to mitigate emissions caused by cement production. Furthermore, although he writes that “perhaps the greatest challenge to reaching net zero is the inability of countries to cooperate”, he says little about how we depend on fragile global supply chains. for solutions, such as battery storage systems. The author clarifies, however, that his aim is not to describe all possible solutions to the climate crisis, but to focus on the implications of climate change for investors.

Investing in the Age of Climate Change draws from a wide variety of sources and is both well researched and highly readable. Some readers may be familiar with much of the material, but for others it may prove inspiration for investing in climate change mitigation – looking for investment opportunities and our collective future.

Disclaimer: Please note that the content of this site should not be construed as investment advice, and the opinions expressed do not necessarily reflect the views of CFA Institute.

Original post

Editor’s note: The summary bullet points for this article were chosen by the Seeking Alpha editors.

How to save on prescriptions and more at Walgreens, CVS and other pharmacies


gorodenkoff/Getty Images/iStockphoto

Pharmacies have often played an essential role in treating our health at home, but perhaps never more so than during the pandemic. They have been important places to stock up on essentials such as disinfectant spray, hand sanitizer, vitamins and other items. But we also buy from large pharmacy chains like CVS, Walgreens and Rite Aid for non-essentials too. Ever expanding in their retail offerings, we could easily buy snacks or nail polish, or even sunglasses. The list is long and our money is too easily spent.

See our list: 100 Most Influential Money Experts
Learn: This Credit Score Mistake Could Cost Americans Millions

Often, however, the real blow to our wallets comes from the cost of prescription drugs, which have skyrocketed in recent years. According to GoodRx, at the start of 2022, the list price of more than 810 drugs increased by an average of 5.1%. 791 of these drugs were brand name drugs, 19 were generic drugs, 199 were specialty drugs and 84 were the type you can only receive under the supervision of a provider.

What’s more, according to a new analysis from the AARP Public Policy Institute, the price of brand-name drugs has increased by an average of 5% for people on Medicare Part D, with some as much as 8%.

These dramatic increases in prescription drug costs in the United States contribute to the overall struggle that millions of Americans face when they are simply trying to survive. After all, what could be more essential than medication?

alvarez/Getty Images

alvarez/Getty Images

Find out the spot price of prescription drugs

“Ask the pharmacy staff for the cash price, even if you have insurance,” said Christopher K. Lee, MPH, health strategy consultant. “The reason for this is that sometimes the cash price will be lower than your insurance co-pay. It sounds reversed, but it’s the reality. Even if the pharmacist knows the cash price is lower, his contracts with the Pharmacy benefit managers (PBMs) often include gag clauses that prevent them from voluntarily providing this information.Patients should be aware of this and defend themselves by asking questions about the spot price.

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Skynesher/Getty Images

Skynesher/Getty Images

Request a 90 day supply of medication

Buying in bulk always saves money, and this can also apply to prescription drugs. Especially considering that often a co-pay will stay the same whether you buy one month or three months of a drug, according to TrueCostofHealthcare.org.

“Let’s say you’re supposed to take medicine for 90 days; it helps to get the entire prescription all at once rather than buying it every 30 days,” said Mike Stuzzi, Founder, Galileo money.

“Requesting a 90-day supply can get you a lower price and is also convenient. You might even save a little on transportation costs to get to pharmacies.”

alvarez/Getty Images

alvarez/Getty Images

Switch to credits

“Brand name drugs have higher prices because they own the drug patents,” said Alex Williams, Certified Financial Planner and Chief Financial Officer of FindThisBest. “But when those patents expire, competition can drive prices down while the original manufacturer sells for even more. Generic substitutes contain the same ingredients and are much cheaper. By buying generic alternatives, you can save a lot of money. money without having to compromise on your health.” In fact, according to the Federal Trade Commission, generics can be anywhere from 20-70% cheaper than a brand name.

Hiraman/Getty Images

Hiraman/Getty Images

Enter the rewards/loyalty program

“If you plan to buy only from popular pharmacies, be sure to enroll in their reward programs,” Williams said. “Drugstores like Walgreens have a point system, where you can accumulate points with every purchase. When you have enough points, you can qualify for discounts or multiple free items. The easiest way to take advantage of this system is collect points through cheap items, then use them to get discounts on expensive drugs.”

form filler / Getty Images / iStockphoto

form filler / Getty Images / iStockphoto

Take advantage of BOGO offers

“If you’re willing to spend more money up front, you’ll save money in the long run,” said Romy Taormina, CEO and Founder of Psi Health Solutions. “You can almost always find BOGO-type deals (buy one, get one). Example: Instead of just buying one bottle of hair spray at full price, buy two bottles, one of which is at strong and the second at half price.”

You can also often find BOGO discounts on vitamins. While this doesn’t apply to prescription drugs, it’s a great way to save on over-the-counter medications, vitamins, and other health supplements.

diego_cervo/Getty Images/iStockphoto

diego_cervo/Getty Images/iStockphoto

Buy supplements in the singular (as opposed to combined)

“You can save money when buying dietary supplements by buying a supplement that only provides the ingredient you need, such as vitamin D or magnesium, rather than one that combines that ingredient with a lot of other ingredients that you don’t need,” Tod said. Cooperman, MD, President and Founder of ConsumerLab.com. “It’s also much cheaper to choose a powder, capsule, or tablet rather than a more complicated formulation like a candy or drink. Typically, there won’t be a significant difference in absorption between the two. For example, a single vitamin, such as vitamin D, should cost no more than 3 to 5 cents per day, and a multivitamin should cost no more than 5 to 10 cents per day, but you could easily pay up to 10 times more for more complicated products.”

FG Commerce/Getty Images

FG Commerce/Getty Images

Search drug name with ‘coupon’

“If there is no generic of your brand name drug, type the name of the drug with ‘coupon,'” said Chris Nddie, a frequent shopper at the pharmacy. “There is a good chance that you will find a discount of up to 75% off. As this is something related to my profession, I can guarantee that this trick works. There are discounts for medicines on many coupon websites if customers are willing to try them.”

Nicky Lloyd/Getty Images

Nicky Lloyd/Getty Images

Use prescription price comparison sites

“Using websites that compare prescription prices is a perfect way to save money,” said Roslyn Lash, aka the Silver Elevation Trainer. “Sites such as GoodRx will help you compare prices and also offer free coupons to help you save money on your prescription.”

Techa Tungateja/Getty Images/iStockphoto

Techa Tungateja/Getty Images/iStockphoto

Use the Flipp app

“I discovered the Flipp app many years ago while working for Canadian Grocer magazine,” Lisa Bucher said. “It makes it easy to shop using flyers. You can select sales from many of your local pharmacies. The app makes a list for you at each of the stores and you shop within your budget and only get the items from your list. So often we don’t make lists and plan our shopping spree and that’s where things go wrong. We end up making impulse purchases and come away spending more than we planned and maybe even by not buying what we came for. While this app is unlikely to help you with prescription drugs, it’s probably a good way to find deals on vitamins, supplements, and other health aids.

svetikd / Getty Images

svetikd / Getty Images

Avoid buying items like toilet paper and diapers

“Items like diapers, toilet paper, disposable cutlery and dishes are things you go through very quickly,” Williams said. “Avoid at all costs to buy them in pharmacies [and instead] buy them in bulk at major retail stores. »

More from GOBankingRates

Jordan Rosenfeld contributed to this article.

This article originally appeared on GOBankingRates.com: How to save on prescriptions and more at Walgreens, CVS and other pharmacies

Threshold Inflation Adjustments for CGE Definition and Regulatory Crowdfunding Take Effect | Akin Gump Strauss Hauer & Feld LLP


Effective September 20, 2022, the Securities and Exchange Commission (SEC) increased the annual gross revenue threshold to qualify for Emerging Growth Company (EGC) status from $1.07 billion to $1.235 billion.

Refreshing EGC rules

An issuer that is a CGE on the first day of a fiscal year continues to be considered a CGE until the earliest of the following dates:

  • The last day of the issuer’s fiscal year in which it totaled annual gross income of $1.235 billion (new limit) or more;
  • The last day of the issuer’s fiscal year following the fifth anniversary the date of the first sale of common stock of the issuer pursuant to an effective registration statement under the Securities Act of 1933, as amended (Securities Act);
  • The date on which this issuer has, during the previous period three-year periodissued more than $1 billion in non-convertible debt; Where
  • The date on which this issuer is deemed to be a big accelerated spinner (i.e. (i) total global public float of $700 million or more, (ii) subject to SEC reporting requirements for at least 12 calendar months, (iii) filed at least one report annual and (iv) ineligible to be a Smallest Reporting Company under the “smallest reporting company” revenue test (i.e. an aggregate global float of $700 million or more and annual revenues greater than $100 million)).

CGEs are allowed:

  • Include less extensive narrative disclosure as required of other SEC filing companies, particularly in the description of executive compensation;
  • Provide Audited Financial Statements for two exercisesunlike other SEC filing companies, which must provide audited financial statements for three years;
  • Not provide a auditor’s certificate of internal control over financial reporting under section 404(b) of the Sarbanes-Oxley Act;
  • To report comply with certain changes in accounting standards; and
  • Utilize test-the-waters communications from qualified institutional buyers and accredited institutional investors.

Context of the EGC revenue adjustment

As required by the statutory definition of EGC, the SEC is required every five years to index to inflation the amount of annual gross income used to determine EGC status to reflect changes in the consumer price index for all urban consumers (CPI-U) published by the Bureau of Labor Statistics. This inflation adjustment is designed to maintain the range of filers who qualify as CGEs, preserving the economic effects associated with being able to claim CGE status. The inflation factor of 1.23543 for 2022, which was calculated by dividing the CPI-U for December 2021 (278.802) by the CPI-U for December 2011 (225.672), the calendar year before the definition of EGC is established by the JOBS Act, was multiplied by EGC’s initial gross revenue threshold of $1.0 billion and rounded to the nearest million to arrive at $1.235 billion.

According to the SEC’s analysis, approximately 1,704 (23.7%) of the 7,199 issuers in calendar year 2021 that filed annual reports were CGEs. The SEC estimates that the inflation adjustment of the CGE revenue threshold will increase the total number of CGEs by 51, to about 1,755 filers, of which about 1,436 are expected to be domestic filers, while about 319 are expected to be domestic filers. foreign private issuers. .

Adjustments to crowdfunding thresholds

On September 20, 2022, regulatory crowdfunding inflation adjustments also came into effect.

Rules promulgated under the Securities Act set out the maximum amount an issuer may sell under the crowdfunding exemption in a 12-month period, as well as limits on the dollar amount that may be sold to any investor by an issuer under the crowdfunding exemption. Where the purchaser is not an accredited investor, the aggregate amount of securities sold to such investor for all issuers pursuant to Section 4(a)(6) of the Securities Act during the 12 month period preceding the date of this transaction, including the securities sold to this investor in this transaction, must not exceed:

  • The biggest of $2,500Where 5 percent of the greater of the interests of the investor annual revenue Where net valuewhether the investor’s annual income or net worth is less than $124,000; Where
  • ten percent of the bigger of the investor annual revenue Where net value, not to exceed an amount sold of $124,000if the investor’s annual income and net worth are equal to or greater than $124,000.

For offers which, together with all other amounts sold under Section 4(a)(6) of the Securities Act during the preceding 12 month period, have, in aggregate, the amounts of offers the following targets:

  • $124,000 or lessthe amount of total income, taxable income and total tax, or equivalent items, are approved speak general director of the issuer as being true and complete in all material respects;
  • Between $124,000 and $618,000the issuer’s financial statements are saw again by a independent accountant (if audited financial statements are available, they should be provided instead); and
  • Over $618,000the issuer’s financial statements are checked by a independent accountant; provided howeverthat for issuers that have not yet sold securities under Section 4(a)(6) of the Securities Act, bids that have a target bid amount between $618,000 and $1,235,000the issuer’s financial statements are saw again by a independent accountant (if audited financial statements are available, they should be provided instead).

Hugh Jackman shares his excitement for Wolverine’s return with an enthusiastic fan


An interaction between a Marvel fan and Hugh Jackman has gone viral after the actor shared the fan’s excitement at his return as Wolverine in Dead Pool 3.

The public exchange, posted on TikTok, first began with the fan asking Jackman how Marvel Studios and Deadpool actor Ryan Reynolds convinced him to come out of retirement and play the character once more. . “I make my own decisions,” Jackman said with a smile, revealing he didn’t need convincing to play Wolverine in the Marvel Cinematic Universe. The interaction lasted a few more seconds before Jackman got into his vehicle, but not before sending the fan a hand gesture resembling Wolverine’s claws.

RELATED: Marvel Fan Lip-Lis Reynolds and Jackman’s Deadpool 3 Plot Description

Jackman’s Wolverine return was confirmed in a video Reynolds shared on his social media accounts which first started as an update on Dead Pool 3. The actor explained how many hours were put into the story for the upcoming film before joking that he had “nothing”. He then said they had “an idea” as Jackman walked across the screen behind him. The video continued with Reynolds casually asking him to play Wolverine one more time, to which the actor replied, “Yeah sure, Ryan.”

Hugh Jackman’s Wolverine is back

Plot details on how Wolverine will factor into the upcoming threequel remain scarce, but Reynolds and Jackman have confirmed the film won’t hit 2017. Logan, which initially served as Jackman’s swan song for the character. Fans, meanwhile, have already started campaigning for some movie staples like Wolverine’s iconic yellow costume, which Jackman never wore on screen, or for Dafne Keen’s X-23 to also do. the leap of 20th Century Fox. x-men Universe in the MCU.

RELATED: Deadpool 2 Star Teases Its Mutant Character’s Return

Dead Pool 3 will mark the tenth time Jackman has played Logan/Wolverine. He first portrayed Weapon X in the 2000s x-men and went on to appear as a main character in X2 (2003), X-Men: The Last Stand (2006) and X-Men: Days of Future Past (2014). His popularity as a character led to three solo films, X-Men Origins: Wolverine (2009), The glutton (2013) and Logan (2017). He also made appearances in the x-men prequel movies X-Men: First Class (2011) and X-Men: Apocalypse (2016). The character also appeared in 2018 Deadpool 2but only via archival and deleted footage from 2009 X-Men Origins: Wolverine.

At this time, Jackman and Reynolds remain the only officially confirmed cast members for Dead Pool 3. Leslie Uggams, who played Wade Wilson’s roommate Blind Al in the first two films, previously said she would return for the trio, but her casting has yet to be confirmed by Marvel. Dead Pool 3 opens in theaters September 6, 2024.

Source: Tik Tok

Rise in oral cancer drugs signals deeper financial toxicity issues for patients


The rise in popularity of oral cancer therapy has introduced issues of access and insurance coverage that oncology nurses did not have to deal with before, according to expert speakers at the 2022 Oncology Nurse Society Bridge. However, there are many resources available to nurses, and a key first step is to ask patients how they are doing financially.

“Even though you may not have all the answers right away when you talk to the patient, don’t hesitate to discuss it. [about] their finances,” said Mary Anderson, BSN, RN, OCN, oral oncolysis nurse navigator at the Norton Cancer Institute.

Anderson has presented alongside Christina Bach, MBE, MSW, LCSW, OSW-C, FAOSW; and Nora Hansen, CPhT, in a presentation entitled “Managing Oral Cancer Therapies: What Are Your Tools?” The team highlighted the extent of the financial toxicities problem, best practices for assessing financial toxicity, and resources to help nurses connect their patients to the care they need.

When assessing patients for the first time, oncology nurses are encouraged to ask the following questions:

  1. What is your support system?
  2. Where are they located?
  3. Can you go to the pharmacy to pick up your medication?
  4. Can you have medicines delivered to your home?

Other key questions include asking the patient to describe their insurance plan, highlight any other expenses that they fear may arise during their cancer care (i.e. transportation, parking, childcare children, loss of income), if he fears losing his job. , whether they have had difficulty obtaining a prescription in the past, whether their disbursements are in line with their expectations, and whether they are concerned about financial toxicity affecting their quality of life.

“I start by making sure people understand that I’m not trying to be intrusive or overstep my boundaries by asking really personal and private questions that we just aren’t trying to. [normally talk about]“, said Anderson. “I always say; ‘I know it’s personal. I know a lot of people don’t want to talk about it. But knowing this information will help me help you. And it’s all between the two of us.

“We validate that it’s uncomfortable,” she added. “We also validate that it’s hard to ask for help and also give them permission at all times to say, ‘You know what, I don’t want to answer that question. “”

Unfortunately, medical debt is the number one cause of personal bankruptcy in the United States.1 Since 2010, spending on cancer care has increased by approximately $175 billion. It is expected to continue growing and reach $246 billion by 2030.2 Additionally, the average outlay per patient has increased from $1,800 to $2,900 per month since 2010.

“We have a major crisis when it comes to medical debt in this country,” added Bach, an oncology social worker at OncoLink. “It has a lot to do with how cancer [treatment] has changed a lot in terms of oral oncolytics.

“What is available to patients and how they access it is very different from what it was when I started as an oncology social worker in 2000,” she added. “[In 2000,] almost [every patient] was admitted for all of his treatments for several days, he was covered by his [insurance]and there were very few oral medications available.

Presenters noted that solutions to help patients are also unfortunately limited: assistance from co-payment foundations is limited to certain conditions, procedures and availabilities. In private oncology practices, which are often the only geographic option available to patients, charity care is generally not offered.

Additionally, the United States has historically not regulated drug prices or had a drug price denial system and a diagnosis of cancer does not equate to automatic approval for disability. Paid family leave varies by state, but is generally limited, which means job loss (and the resulting loss of health insurance) is a reality that many Americans with cancer face.

“Our solutions are limited,” Bach said. “I often feel like my hands are tied. It is very frustrating and also very painful morally.

Due to these rising costs, it is not uncommon for patients to delay or forgo treatments due to their financial burden. However, it is documented in the literature that financial toxicity is often linked to poorer outcomes.3

Financial difficulties often extend to survival as well; 54% of survivors are between the ages of 18 and 64, with 42% reporting experiencing financial hardship after diagnosis. Debt is more prevalent among populations under the age of 64, as well as in black communities.

Previously, the problem in the United States was that most patients were uninsured. However, in 2022 the problem has become that patients are underinsured.

Speakers noted that it can be difficult for patients and nurses to understand the difference between Medicare A, B, and D. They highlighted the general difference between the plans as part of their presentation:

  • Medicare Part A is hospital insurance and is often premium free;
  • Medicare Part B is outpatient medicine and patients must enroll and pay a monthly premium;
  • Medicare Part D is voluntary prescription drug coverage, patient pays premium and coinsurance (deductible and up to 25%);
  • Medicare Part C is known as the “benefit plan”; it is offered by private insurance plans under contract with Medicare, it covers the same services as Medicare A, B and some drug coverage, and patients choose their provider and plan, such as HMO;
  • Patients may also qualify for Medicare supplements, which provide optional additional coverage for coinsurance and deductibles.

Insured patients are responsible for paying a premium, deductible, copayment, coinsurance, but may overlook additional items that are not covered. These may include cancer-related needs or services, such as wigs, supplements, lymphedema clothing, certain durable medical equipment, private assistance, and indirect costs, including transportation, parking, healthcare. children/elderly, loss of income/salary and caregiving. This represents a heavy financial burden for many, the speakers agreed.

The recently passed Inflation Reduction Act, I expected to alleviate some of the financial toxicity patients face by capping the amount a patient is expected to pay per year and lowering premium prices .4 Additionally, the law introduced the concept of drug price denial, which could have monumental consequences for patients, according to Bach. However, despite the law’s approval, many of the benefits are many years away.

In the meantime, nurses need to know that while they play a crucial role in helping patients access the resources they need, they are part of a team of players who can help patients navigate the world of healthcare. ‘insurance. Other professionals who may be involved include private brokers, social workers, financial navigators/lawyers, state health insurance assistance program (SHIAPS) counselors, ACA navigation assistance, private brokers. Because there are so many people invested in helping patients help, nurses should not feel alone or intimidated to start the conversation: they are not expected to solve the problem, but they can help improve the situation.

Experts also recommend that oncology nurses take advantage of online resources, such as the ONS Oral Cancer Therapy Toolkit or OncoLink.org.

Some other resources to consider:





Cancer Insurance Checklist

ONS Financial Toxicity Contact Card

ONS Guidelines™ to support patient adherence to oral cancer medications

Cancer and careers

Cancer triage

ACCC Financial Advocacy Tool

Cancer Support Community Financial Navigation


  1. Gordon D. 50% of Americans now have medical debt; a new chronic disease for millions of people. Forbes. October 13, 2021. Accessed September 26, 2022. https://bit.ly/3DU7fEg
  2. Abrams HR, Durbin S, Huang CX, et al. Financial toxicity in cancer care: origins, impact and solutions. Transl Behav Med. 2021;11(11):2043-2054. doi:10.1093/tbm/ibab091
  3. Yabroff KR, Han X, Song W, et al. Association of medical financial hardship and mortality among cancer survivors in the United States. J Natl Cancer Institute. 2022;114(6):863-870. doi:10.1093/jnci/djac044
  4. Fact Sheet: Cut Inflation Act Supports Workers and Families. Press release. The White House. August 19, 2022. Accessed September 26, 2022. https://bit.ly/3xUu2fi

Seven essential questions for your fund manager


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KPMG junior auditor ‘should have questioned’ director’s instructions, court hears


Tuesday, September 27, 2022 5:30 p.m.

KPMG junior auditor ‘should have questioned’ director’s instructions, court hears

A 25-year-old junior KPMG auditor, who copied meeting minutes into a document as part of a scheme to deceive the UK’s Financial Reporting Council (FRC), “should have questioned instructions from his manager, a disciplinary tribunal heard.

Junior accountant Pratik Paw, who was asked by his superiors to falsify documents during an FRC inspection of KPMG’s Carillion audit, ‘acted without the integrity required of an accountant and became party to the deliberate deception audit quality review (AQR),” the FRC tribunal said.

The court said instructions to copy meeting minutes into an old document ‘would have raised questions in anyone’s mind’ as it dismissed the junior accountant’s claims that he had simply followed the instructions from his manager “without thinking”.

The disciplinary court said Paw was ‘a smart man’ who should have questioned his superiors, as he claimed there was ‘no other conceivable reason’ for backdating the minutes of the meeting other than misrepresenting them to the FRC as contemporary notes.

Paw avoided a fine in July after the FRC previously recommended that the junior auditor be fined £50,000 for his role in deceiving the watchdog during his 2017 inspection of the audit by KPMG of collapsed construction giant Carillion.

The junior auditor – who was not yet qualified as an accountant – was instead severely reprimanded as the FRC said that if he had not acted dishonestly, he had acted without integrity.

The court noted that the “ambitious” junior accountant initially volunteered to help review KPMG’s Carillion audit, before being tasked with copying meeting notes by his manager Alistair Wright.

The findings come after KPMG was fined a record £14.4m and ordered to pay £3.95m in costs for efforts to deceive the FRC.

The FRC also fined former KPMG partner Peter Meehan and three of the other Big Four accountancy firm executives – Alistair Wright, Richard Kitchen and Adam Bennett – £45,000, £30,000 and £40,000 each.

The court noted that the FRC became aware of the misconduct after KPMG reported itself to the watchdog, as it said the allegations may never have come to light were it not for the decision of the accounting firm to declare itself.

“We believe that it was only because KPMG made these reports to the FRC that these allegations came to light,” the court said.

Shuklaphanta National Park attracts wildlife enthusiasts


Shuklaphanta National Park, home to swamp deer, is a major tourist attraction in the far western region of Nepal.

Shuklaphanta National Park was originally a game reserve in 1969.

Although it is the smallest national park among those in the Tarai region of the country, it has a distinct identity and plays an important role in wildlife conservation.

The huge grasslands provide suitable habitats for marsh deer which can be seen in abundance in the park.

Of the 305 square kilometer area of ​​the park, grasslands occupy 55 square kilometres.

According to a recent census, the park is home to 2,314 swamp deer, including 858 adult females and 262 adult males. The marsh deer population has remained stable since 2014.

Many towers, up to three stories high, have been built so that visitors can watch the swamp deer.

However, according to park data, only about 3,000 tourists visit the park every year.

The grasslands where the wildlife of the national park can be seen are located 18 kilometers southwest of Majgaun, the gateway to the national park. Visitors can take a jeep to get there.

Apart from marsh deer, the park is also home to tigers, blue bulls (Boselaphus tragocamelus), and peacocks, among others.

According to the recent tiger census, the park has 36 tigers. There were 19 tigers in the park four years ago.

Additionally, the park has become famous among wildlife enthusiasts for studying rhinos in recent years. Four years ago, five rhinos were transferred to Shuklaphanta from Chitwan National Park. A census carried out two years ago revealed 16 rhinos in the park.

The park already had 10 rhinos before the five joined Chitwan.

The Blackbucks are another national park attraction. The Hirapur area of ​​the park has been set aside for the conservation of blackbucks, which number 203. Forty-two blackbucks were brought into the park from Banke and Bardiya districts between 2012 and 2015.

Apart from the grasslands, the park also has a Sal forest, wetlands and half a dozen lakes. The park is also considered a major destination for bird watchers as 450 species of birds can be found in the park.

It is also home to 56 species of mammals.

After a one-hour flight from Kathmandu to Dhangadhi, another 50 km journey takes you to Mahendranagar. Traveling on the road from Kathmandu to Mahendranagar takes 18 to 22 hours.

Auto rickshaws or other vehicles can be borrowed to reach the park gate from Mahendranagar. Mornings and evenings are considered the best time to visit the park.

How to Become a Data Entry Specialist


Many organizations need a huge volume of data to be organized and stored digitally. This is where data entry specialists come in. Data entry professionals are responsible for converting data into digital format to ensure smooth and efficient processing of information.

In this article, we have covered all aspects of the career path to help you learn more about the job. We’ll take a look.

Why choose a career in data entry?

Data entry is not a new career field and has been around for a long time. However, as business requirements for data digitization increase, so does the demand for the position. The boom in the gig economy and the increasing outsourcing of back office jobs by companies has contributed to the increase in job opportunities in the data entry industry.

Data entry professionals work in the administrative department of organizations and have little to no customer-facing situations, making them one of the best career options for introverts. In addition to the freedom to work independently, you can choose your working hours by opting for full-time, part-time or freelance positions. This allows you to work in-house for the organization or from the comfort of your home.

Moreover, entering the data entry industry is not difficult and does not require you to have high qualifications or extensive training. Despite this, being a data entry specialist opens doors for you to work in various industries including healthcare, IT, banking and finance, logistics, and more.

What does a data entry specialist do?

As mentioned earlier, data entry specialists are responsible for entering data in digital form into a database or record using applications. Moreover, the piece is not limited to simple data entry. The job also involves converting raw input data into valuable information using various methods including calculations, sorting, etc.

Here are the responsibilities of a data entry specialist:

  • Gather information to enter.
  • Ensure data accuracy.
  • Organize and maintain data in documents or spreadsheets.
  • Keep data up-to-date and error-free.
  • Maintain a backup of data.
  • Creation of reports based on collected data for information analysis.
  • Ensure data integrity and security.

Also, your responsibilities depend on the organization you work for. Large-scale organizations may require you to handle simple data entry operations, leaving the rest of the tasks like gathering information and creating reports for the team.

On the other hand, working for startups and mid-tier organizations can require working on all operations, from gathering information to entering data and creating insights analytics.

Data Entry Specialist Salary

As a data entry specialist, you can be compensated in different ways depending on the nature of your job. If you are a full-time data entry specialist, you receive a fixed monthly salary. On the other hand, if you choose to work part-time or freelance, you can get paid by the word, by the words you type per minute, or by the hours you invest in a particular project, depending on your client.

According to Payscale, the average salary for a data entry specialist is around $40,157 per year or $15.92 per hour. Additionally, most organizations pay based on typing speed and accuracy. The higher your data entry speed and accuracy, the more you get paid.

How to Get a Data Entry Specialist Job

Being a data entry specialist comes with many benefits, including the freedom to work wherever you want and flexible working hours. Moreover, the job is a great career choice to earn a decent amount of money and is less stressful than other careers today due to its lower complexity.

If this sounds like a career path you aspire to, here are some tips to help you get a job as a data entry specialist:

1. Pursue an education

Generally, the job does not require you to have higher qualifications. Most employers are looking for a high school diploma or equivalent for the position. Some larger organizations, however, may prefer applicants with at least a bachelor’s degree.

2. Improve your typing skills

As a data entry specialist, you are required to enter data into a computer as part of your role. You need good typing speed with attention to detail and accuracy. Try these best sites to learn or practice faster touch typing on computers. It would be best if you can achieve a typing speed of at least 35 words per minute for the post.

Additionally, you can improve your written communication skills to succeed in the industry. Practice grammar with the best English grammar apps to improve your language skills.

3. Gain Expertise in Microsoft Excel

As a data entry professional, you will spend most of your time storing data in spreadsheets and documents. Most employers are looking for candidates who are proficient in Microsoft Excel. Online courses make it easy for you to learn the skills needed for any job. We’ve rounded up some free Excel training sites and courses to help you become a spreadsheet master.

Additionally, honing your Microsoft Office skills will help you advance in your professional role in the industry. Here are some tutorials, videos, and online courses to help you learn Microsoft Office.

4. Get an internship or part-time job for industry experience

Finally, gain hands-on experience as a data entry specialist by applying for jobs and internships. You can apply for part-time jobs or freelance gigs while you pursue your education. Here are some best job search websites that you can apply for data entry jobs, either full-time or part-time.

Also, it is important to note that the data entry industry is full of employment scams. It is essential to research the company you are applying for and make sure it is a real employer.

Discover a new career path as a data entry specialist

There are many benefits to being a data entry specialist, and it’s an easy career path to pursue. You can choose to work as a full-time or career option, depending on your schedule flexibility.

While you focus on your studies or your chosen career, earn extra income by pursuing a part-time data entry job. Improve your typing skills and improve your skills with online courses to increase your earning potential in the industry.

FAIR 2022 conference to explore scaling


Hybrid in-person and virtual event on September 27-28 in Washington, DC, and online

Media pass: To access FAIRCON22 event sessions in person or online, contact Luke Bader, Director, membership and programs, FAIR Institute, [email protected]; or Eskenzi PR: Avery MacGregor, [email protected], 978.290.2970; or Cathy Morley Foster, [email protected], 925.708.7893.

RESTON, Va., Sept. 26, 2022 (GLOBE NEWSWIRE) — What: As the financial stakes of cybersecurity rise, FAIR Institute, the nonprofit professional organization advancing risk measurement and management, is stepping up its efforts to help businesses and organizations protect their most valuable assets. invaluable with its FAIR 2022 conference (FAIRCON22). The annual event, whose theme this year is “Scale: Taking Risk Management to the Next Level”, will bring together thought leaders in the field of cyber and operational risk management to discuss FAIR™ best practices. information risk) in order to develop increased value and alignment with business objectives.

When: This premier global risk management conference will be held in person at the Mandarin Oriental Hotel, Washington, DC, and virtually on Tuesday, September 27 and Wednesday, September 28. follow-up panels and expert case study sessions.

Who: Open to risk management professionals and offers introductory and advanced sessions.

  • Speakers: Jack Jones, President, FAIR Institute; Mark Tomallo, senior vice president, CISO, Victoria’s Secret; Mary Elizabeth Faulkner, CISO, Thrivent Financial; Jeff Norem, Deputy CISO, Freddie Mac; Matthew Tolbert, Senior Cybersecurity, Oversight and Regulatory Specialist, Federal Reserve Bank of Cleveland; and James Lam, director of public and private boards; Director certified by the National Association of Corporate Directors (NACD) and D100 winner; ERM consultant, author and speaker; and Derek Johnson Senior Reporter, SC Media; among others.
  • In person and virtual“This year, we are delighted to once again welcome participants in person and to virtual events for FAIRCON22. The conference focuses on “scale”, demonstrating how to take the latest developments in quantitative risk management to the next level to effectively address the growing and costly challenges of cybersecurity,” said Nick Sanna, President of the FAIR Institute. “We bring together the world’s best experts and practitioners to share their experience and expertise. We can connect organizations with our partners and sponsors to help develop risk management programs. Training sessions are offered to help organizations advance cyber and operational risk needs. Participants can also earn CPE certification and credits.”

FAIRCON22 Highlights: Featured events, full schedule: https://www.fairinstitute.org/faircon22-agenda

  • main speech: Trusting risk-based decisionsJack Jones, President, FAIR Institute
  • Opening speech: How Risk economics can help us win the battle in cyberspaceLarry Clinton, Chairman, Internet Security Alliance (ISA).
  • C-level panel: CISO of Highmark Health, Victoria’s Secret, Freddie Mac and Thrivent Financial on Driving Culture Change – From a Compliance Approach to a Risk-Based Approach to Cybersecurity
  • Case study: Cisco, Refining the “R” in CRM at Scale
  • Cat by the fire: What the SEC’s revised guidance on cyber risk disclosures means for youKristy Littman, Former Chief Enforcement Officer – Cyber ​​Unit, SEC
  • Case studies: Netflix, Equinix, Expedia and Dropbox
  • Opening speech: Omar Khawaja, CISO, Highmark Health : Justifying the Business Value of Cybersecurity with Highmark Health and the BOSITE Framework
  • Last word: Jack Jones, President, FAIR Institute; Derek Johnson, Senior Reporter, SC Media

Membership of The FAIR Institute is free and members are entitled to discounted tickets to FAIRCON22. To register for the event, visit: https://www.fairinstitute.org/2022-fair-conference

Sponsors include RiskLens, Technical Advisor; IBM, Protiviti, RiskRecon and Archer, advisers to the institute; and Black Kite, LogicGate, The Open Group and Cyenthia Institute; Conference sponsors.

About the FAIR Institute

The FAIR Institute is a non-profit, expert organization led by chief information risk officers, CISOs, and business leaders, created to develop and share standard FAIR-based risk management practices. Factor Analysis of Information Risk (FAIR™) is the only international standard analysis model for information security and operational risk. FAIR helps organizations quantify and manage risk from a business perspective and enables cost-effective decision making. To learn more and get involved, visit: www.fairinstitute.org.

FAIR Institute educational partners include Arizona University, Boston College, Carnegie Mellon University, Ferris State University, George Mason University, Harvard University, Macquarie University, Pepperdine University , San Jose State University, University of Massachusetts Amherst, Marymount University, Georgetown University, Georgia Southern University, Catholic University of America, University of Tampa, University of Toronto, Virginia Tech, Washington University in St. Louis, University of Wisconsin, Webster University, Seattle Pacific University, Glasgow Caledonian University and Universidad Andina Simón Bolivar (UASB).


Cathy Morley Foster
PR Eskenzi
[email protected]

Todd Chrisley faces another defamation lawsuit from Georgia tax investigator


Chrisley knows best Star Todd Chrisley is facing a defamation lawsuit over podcast comments against a tax investigator, named Amy Doherty-Heinze. The lawsuit was filed Thursday (September 22) by Amy, claiming that Chrisley had “falsely and maliciously” accused her of criminal misconduct while investigating her tax evasion trial.

Todd defamed Amy on ‘Chrisley Confessions’

Georgia Department of Revenue investigator Amy Doherty-Heinze has sued Todd Chrisley for libel over defamatory remarks he made on his popular podcast, “Chrisley Confession.” According to the lawsuit filed Thursday, September 22, Amy claims the ‘Chrisley Knows Best’ star accused her of criminal misconduct while investigating his infamous tax evasion lawsuit. She also prayed in front of the judge to prosecute the 53-year-old reality star in her place.

Amy’s lawsuit says that in his podcast episode (September 2021), Todd “maliciously and falsely” accused her of criminal misconduct. While mentioning her name twice, Savannah Chrisley’s father Todd called for her to be prosecuted for corruption and dishonesty.

Not only that, but Todd also used Amy’s name and “led a campaign against her to get her fired.” If you’re not aware, another defamation lawsuit filed against Chrisley by the same investigator has been ongoing for a year. Meanwhile, Todd and his wife Julie sued Amy in 2019 for “abuse of power” in their tax evasion case.

Todd and Julie’s tax evasion case…