Hedge Fund and Private Equity Fund managers must register with the SEC by March 30, 2012. Presentation is an overview of the registration and compliance matters for these managers.
This document provides an overview of legal and business considerations for startups. It discusses incorporating in Delaware versus other states, entity types like corporations and LLCs. It also covers stock options, tax benefits, and how to qualify for R&D tax credits and government procurement programs. The document reviews visa options for foreign founders like E-2, L-1, and H-1B visas and pathways to permanent residency. It aims to prepare startups for fundraising, hiring employees, and obtaining necessary legal structures and compliance.
Ethics & Compliance - An Organizational OutlookM Ravish Malgi
This presentation briefly covers the difference between ethics & compliance and also gives a gist about their respective importance to the business world.
The Paper Armageddon A Practical Guide For Creating A Document Retention Poli...Roger Royse
In this age of information overload, companies must make smart decisions about which documents to retain, and when and how to retain them. Lisa Chapman, Esq. of the Royse Law Firm will provide an overview of legal and practical considerations that should inform your documentation policy, with an emphasis on ensuring that your Company is complainant with tax and other relevant laws as well as practical solutions for handling what is now being called the "information overload."
InBIA Slides - Legal Issues for AcceleratorRoger Royse
This document discusses several key legal issues for accelerators. It covers the differences between leases and licenses, regulatory compliance considerations, types of funding structures like equity, debt, and SAFE instruments. It also discusses security laws and regulations around pooled investment vehicles and the Investment Company Act. Finally, it addresses crowdfunding rules under the JOBS Act, general solicitation exemptions, and broker-dealer registration requirements.
FEI Presentation. Top Mistakes Financial Executives Make Roger Royse
1. The document outlines several legal mistakes that financial executives commonly make, including failing to properly indemnify directors and officers, mishandling equity compensation, violating non-compete agreements, and mismanaging intellectual property.
2. It also discusses risks related to certifying financial statements, personal liability under Sarbanes-Oxley, foreign corrupt practices violations, anti-money laundering failures, and cybersecurity breaches.
3. Throughout the document, examples are given of executives who faced legal or regulatory consequences due to these types of mistakes, such as the former CFO of Baker Hughes who authorized an illegal payment through a third party in violation of the Foreign Corrupt Practices Act.
This document summarizes a presentation on managing international risks and conducting international corporate investigations. It discusses the various risks companies face in international business like market, regulatory, socio-political, economic, operational, and management risks. It also outlines when and why companies conduct internal investigations, both with and without government involvement. Key points covered include establishing an ethics policy and compliance programs, triggers for investigations, principles of prosecution for corporations, potential consequences of criminal liability, conducting investigations, importance of remedial measures, disclosure obligations, and risks of disclosure versus non-disclosure.
Final top ten mistakes startups make 09.23.2014 (00046831x c0cb4)Roger Royse
LEARN FROM THE EXPERTS. EXPERIENCED CFO AND ATTORNEY WILL DISCUSS OBVIOUS AND AVOIDABLE MISTAKES COMMONLY MADE BY STARTUPS IN THEIR EARLY YEARS.
Financial and legal mistakes go hand in hand and often overlap. This interactive "conversation" between a CFO and an attorney will shed light upon these common mistakes, as well as provide solutions for avoiding common pitfalls. This webinar is geared towards current and future executives at startups, financial and legal advisors of startups, and students considering starting their own businesses.
Speakers: Lisa Chapman, Esq. - Royse Law Firm
Chris Chillingworth - Partner at CFOs2Go
Moderator: Fred Greguras, Esq. - Royse Law Firm
This document provides an overview of legal and business considerations for startups. It discusses incorporating in Delaware versus other states, entity types like corporations and LLCs. It also covers stock options, tax benefits, and how to qualify for R&D tax credits and government procurement programs. The document reviews visa options for foreign founders like E-2, L-1, and H-1B visas and pathways to permanent residency. It aims to prepare startups for fundraising, hiring employees, and obtaining necessary legal structures and compliance.
Ethics & Compliance - An Organizational OutlookM Ravish Malgi
This presentation briefly covers the difference between ethics & compliance and also gives a gist about their respective importance to the business world.
The Paper Armageddon A Practical Guide For Creating A Document Retention Poli...Roger Royse
In this age of information overload, companies must make smart decisions about which documents to retain, and when and how to retain them. Lisa Chapman, Esq. of the Royse Law Firm will provide an overview of legal and practical considerations that should inform your documentation policy, with an emphasis on ensuring that your Company is complainant with tax and other relevant laws as well as practical solutions for handling what is now being called the "information overload."
InBIA Slides - Legal Issues for AcceleratorRoger Royse
This document discusses several key legal issues for accelerators. It covers the differences between leases and licenses, regulatory compliance considerations, types of funding structures like equity, debt, and SAFE instruments. It also discusses security laws and regulations around pooled investment vehicles and the Investment Company Act. Finally, it addresses crowdfunding rules under the JOBS Act, general solicitation exemptions, and broker-dealer registration requirements.
FEI Presentation. Top Mistakes Financial Executives Make Roger Royse
1. The document outlines several legal mistakes that financial executives commonly make, including failing to properly indemnify directors and officers, mishandling equity compensation, violating non-compete agreements, and mismanaging intellectual property.
2. It also discusses risks related to certifying financial statements, personal liability under Sarbanes-Oxley, foreign corrupt practices violations, anti-money laundering failures, and cybersecurity breaches.
3. Throughout the document, examples are given of executives who faced legal or regulatory consequences due to these types of mistakes, such as the former CFO of Baker Hughes who authorized an illegal payment through a third party in violation of the Foreign Corrupt Practices Act.
This document summarizes a presentation on managing international risks and conducting international corporate investigations. It discusses the various risks companies face in international business like market, regulatory, socio-political, economic, operational, and management risks. It also outlines when and why companies conduct internal investigations, both with and without government involvement. Key points covered include establishing an ethics policy and compliance programs, triggers for investigations, principles of prosecution for corporations, potential consequences of criminal liability, conducting investigations, importance of remedial measures, disclosure obligations, and risks of disclosure versus non-disclosure.
Final top ten mistakes startups make 09.23.2014 (00046831x c0cb4)Roger Royse
LEARN FROM THE EXPERTS. EXPERIENCED CFO AND ATTORNEY WILL DISCUSS OBVIOUS AND AVOIDABLE MISTAKES COMMONLY MADE BY STARTUPS IN THEIR EARLY YEARS.
Financial and legal mistakes go hand in hand and often overlap. This interactive "conversation" between a CFO and an attorney will shed light upon these common mistakes, as well as provide solutions for avoiding common pitfalls. This webinar is geared towards current and future executives at startups, financial and legal advisors of startups, and students considering starting their own businesses.
Speakers: Lisa Chapman, Esq. - Royse Law Firm
Chris Chillingworth - Partner at CFOs2Go
Moderator: Fred Greguras, Esq. - Royse Law Firm
This document summarizes a presentation given by Syed W Quadri, CPA on December 23, 2013 from 10am to 12:30pm at the EIBFS Sharjah Campus. The presentation provided an introduction to FATCA for UAE banks and financial institutions, covering key topics such as the US economic metabolism, sources and applications of US dollars, an overview and history of FATCA, FATCA requirements for entities in the UAE, the FATCA registration and reporting process, and consequences of non-compliance. It aimed to increase understanding of FATCA regulations, implementation, and compliance for the UAE financial industry audience.
The document summarizes 2010 cross-border tax updates for the US and Canada. On the US side, it discusses PFIC reporting requirements, foreign bank account reporting, tax rate changes including the healthcare bill, and the voluntary disclosure process. For Canada, it covers foreign tax credit generators, taxable Canadian property rule changes, tax avoidance transactions, and stock option changes. Quebec may serve as a model for federal tax changes.
California Incentives and Multi-State Tax Issues webinar slidesRoger Royse
An online discussion of various state tax issues for companies and individuals doing business in California. Our panelists cover recent developments in California income and sales tax, tax credits and incentives, multi-state tax issues for technology companies and state residency planning for individuals. Our panel of speakers includes:
Roger Royse, Royse Law Firm
Monika Miles, Miles Consulting Group
David Wittrock, Price, Wittrock CPA LLP
David Spence, Royse Law Firm
Emploment law issues for the gig economyRoger Royse
Discussion on misclassification of employment, managing risks of employment, strategies for avoiding misclassification, and changes in the legal landscape with regards to employment
Presented by Jon Kutner, hyperWALLET General Counsel, at the 2014 DSA Global Regulatory Conference.
The Foreign Accounts Tax Compliance Act (FATCA) should be on the radar screen of every DSA member company. This presentation will begin with a background on the legislation and how it is being implemented globally, followed by a summary of how the FATCA rules interact with Section 1441/Non-resident alien withholding rules affecting DSOs paying distributors in foreign countries. The presentation will also cover FATCA issues affecting DSOs with business entities in foreign countries, and provide some suggestions for multinationals to prepare for FATCA due diligence requests from their foreign financial institutions.
This document discusses financial planning considerations under the Foreign Account Tax Compliance Act (FATCA). It begins by introducing Derren Joseph, the author, and his qualifications. It then provides an outline of topics to be covered, including what constitutes a US person, what FATCA is, its implications for US persons, points of compliance like non-qualified insurance policies, PFICs, and FBARs. The document discusses the impact of FATCA through surveys showing closed accounts and issues obtaining services. It provides details on FATCA requirements and compliance issues for various financial assets and reporting forms.
Startup & Small Business Presentation (2015)Eric Leander
This document provides an overview of legal issues for startups and small businesses. It discusses entity choice including sole proprietorships, partnerships, corporations and LLCs. Key considerations for each entity type are summarized such as liability, taxation and formation process. The document also covers other legal topics such as licenses, insurance requirements, contracts and succession planning.
The document discusses various provisions of the JOBS Act that aim to improve access to capital markets for emerging growth companies. It covers crowdfunding/crowdfinancing exemptions that allow companies to raise funds from the general public. It also discusses the expansion of Rule 506 to allow general solicitation, as well as updates to Regulation A. Key details include investment limits, disclosure requirements, solicitation rules, and the differences between exemptions like Rule 506(b), 506(c) and Regulation A Tier 2.
USTA - Keeping Your CTA Legally Compliant and Out of Trouble Perkins Law, PLLC
This document provides an overview of legal compliance issues for charitable trusts and associations (CTAs) including maintaining corporate status by filing annual reports and keeping public information up-to-date. It also discusses insurance requirements, IRS tax filings, state charitable solicitation registration, conflict of interest policies, public disclosure rules, and establishing policies and procedures for areas like volunteer screening and waivers.
The Federal Corrupt Practices Act (“FCPA”) prohibits a U.S. company or person from bribing foreign government officials to obtain a business advantage. Along with this seemingly simple restriction comes accounting and record keeping requirements with which companies must comply. The FCPA requires the implementation of a compliance program which addresses FCPA concerns and establishes an FCPA corporate policy. This webinar covers the basics of the FCPA, including an introduction to the regulators, both the SEC and DOJ, and recent communications to the public regarding the FCPA from these regulatory bodies. The standards for a compliance program review is analyzed, including what makes a program current and effective as well as how often the program requires review. The role of a compliance coordinator is discussed, as is record keeping, training, and retaliation. Finally, meals and entertainment, gifts, travel, charitable contributions, and hiring are all discussed with reference to recent government actions and legal decisions.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/foreign-corrupt-practices-act-compliance-2021/
The 440 page LexisNexis® Guide to FATCA Compliance was designed in consultation, via numerous interviews and meetings, with government officials, NGO staff, large financial institution compliance officers, investment fund compliance officers, and trust companies, from North and South America, Europe, South Africa, and Asia, and in consultation with contributors who are leading industry experts. The contributors hail from several countries and an offshore financial center and include attorneys, accountants, information technology engineers, and risk managers from large, medium and small firms and from large financial institutions. Thus, the challenges of the FATCA Compliance Officer are approached from several perspectives and contextual backgrounds. See http://www.lexisnexis.com/store/catalog/booktemplate/productdetail.jsp?pageName=relatedProducts&prodId=prod19190327
This 28 chapter Guide contains three chapters written specifically to guide a financial institution's lead FATCA compliance officer in designing a plan of internal action within the enterprise and interaction with outside FATCA advisors with a view of best leveraging available resources and budget [see Chapters 2, 3, and 4]. Sample chapter available at http://www.lexisnexis.com/store/images/samples/9780769853734.pdf
How to Raise Seed Funding for Your Startup: Convertible Notes and SAFEsideatoipo
Seed financings enable a startup to put together its initial team, build a working prototype, and begin to test the market. Often these investments are made via convertible debt or SAFEs. Veteran Silicon Valley startup and corporate attorney Jason Putnam Gordon will cover the following topics:
Required corporate structure
Legal considerations when pitching investors for seed financing
Differences between using convertible debt and SAFEs
Key terms and considerations when raising seed funding
Common mistakes and pitfalls that companies make when raising seed funding via convertible debt and SAFEs
How to close your seed financing
Important post-closing tasks
And much, much more
Fundamentals Of Business Legal Issues Grand Valleyguestb5a8b82
The document provides an overview of a training session on fundamental business legal issues. It outlines topics to be covered including different types of business entities, starting a business, contracts, employment law, real estate, and insurance. The agenda includes introductions and covers business entities, starting a business, business and employment issues, leasing property, and other legal considerations important for business owners.
The document provides an overview and outline of topics related to business law updates presented by Elizabeth Lewis, Esq. The topics covered include business entities at both the state and IRS/CDOR levels, recent legislative and judicial updates regarding contracts, employment, taxes and bankruptcy, and trends in the sale of businesses, home-based businesses, online marketing, and funding of companies. Contact information is provided for Elizabeth Lewis and her law firm for any questions.
Bob Tormey - San Fran - GLGiGetting the Last Million Out of Your Portfolio Co...Bob Tormey, CPA, CTP, CIRA
This document summarizes opportunities for a private equity firm to maximize value from its portfolio companies' budgets. It discusses several case examples where an expert advisor found savings that other consultants had missed. These include implementing expense reduction programs, consolidating IT systems, eliminating unprofitable customers, recovering overpaid estimated taxes, and optimizing working capital. The advisor was able to identify millions of dollars in cost savings and cash flow improvements that increased the enterprise value of the portfolio companies.
Frequently Asked Questions on Anti-Money LaunderingZiaullah Mirza
Frequently Asked Questions on
Anti-Money Laundering,
Countering Financing of Terrorism and Targeted Financial Sanctions for
Designated Non-Financial Businesses and Professions & Non-Bank Financial Institutions
- Multinational corporations need FATCA compliance programs to ensure all necessary FATCA classifications, documentation, monitoring, and reporting are completed. This involves analyzing the organization's structure, payment flows, and operational procedures of each entity.
- Failure to comply with FATCA obligations could result in 30% withholding on U.S. payments made to foreign individuals and entities, as well as penalties and interest.
- Every entity within an organization must be reviewed to determine its FATCA classification as a foreign financial institution, non-financial foreign entity, or U.S. withholding agent in order to meet compliance and documentation requirements.
A presentation made by Craig Morris to the Long Island Not-for-Profit Conference at SUNY Old Westbury with the following goals:
To introduce the various tax threats and concerns Non-Profit Organizations face;
To provide you with resources to:
* research them further
* avoid them
* resolve them
Driving Measurable Results with the Science of Engagement - Tarah Feinberg - ...iCrossing
"Driving Measurable Results with the Science of Engagement" as presented by Tarah Feinberg, Head of Live Media Studio, iCrossing, and Ben Elowitz, CEO of Wetpaint, at the WOMMA Summit in Las Vegas on November 18, 2011.
The document discusses installing and configuring a PHP triad application on a Windows system. It provides steps for downloading the application file, extracting and installing it, configuring the MySQL database, and starting the Apache server to run the application. Contact information is also included for getting help with the process.
This document summarizes a presentation given by Syed W Quadri, CPA on December 23, 2013 from 10am to 12:30pm at the EIBFS Sharjah Campus. The presentation provided an introduction to FATCA for UAE banks and financial institutions, covering key topics such as the US economic metabolism, sources and applications of US dollars, an overview and history of FATCA, FATCA requirements for entities in the UAE, the FATCA registration and reporting process, and consequences of non-compliance. It aimed to increase understanding of FATCA regulations, implementation, and compliance for the UAE financial industry audience.
The document summarizes 2010 cross-border tax updates for the US and Canada. On the US side, it discusses PFIC reporting requirements, foreign bank account reporting, tax rate changes including the healthcare bill, and the voluntary disclosure process. For Canada, it covers foreign tax credit generators, taxable Canadian property rule changes, tax avoidance transactions, and stock option changes. Quebec may serve as a model for federal tax changes.
California Incentives and Multi-State Tax Issues webinar slidesRoger Royse
An online discussion of various state tax issues for companies and individuals doing business in California. Our panelists cover recent developments in California income and sales tax, tax credits and incentives, multi-state tax issues for technology companies and state residency planning for individuals. Our panel of speakers includes:
Roger Royse, Royse Law Firm
Monika Miles, Miles Consulting Group
David Wittrock, Price, Wittrock CPA LLP
David Spence, Royse Law Firm
Emploment law issues for the gig economyRoger Royse
Discussion on misclassification of employment, managing risks of employment, strategies for avoiding misclassification, and changes in the legal landscape with regards to employment
Presented by Jon Kutner, hyperWALLET General Counsel, at the 2014 DSA Global Regulatory Conference.
The Foreign Accounts Tax Compliance Act (FATCA) should be on the radar screen of every DSA member company. This presentation will begin with a background on the legislation and how it is being implemented globally, followed by a summary of how the FATCA rules interact with Section 1441/Non-resident alien withholding rules affecting DSOs paying distributors in foreign countries. The presentation will also cover FATCA issues affecting DSOs with business entities in foreign countries, and provide some suggestions for multinationals to prepare for FATCA due diligence requests from their foreign financial institutions.
This document discusses financial planning considerations under the Foreign Account Tax Compliance Act (FATCA). It begins by introducing Derren Joseph, the author, and his qualifications. It then provides an outline of topics to be covered, including what constitutes a US person, what FATCA is, its implications for US persons, points of compliance like non-qualified insurance policies, PFICs, and FBARs. The document discusses the impact of FATCA through surveys showing closed accounts and issues obtaining services. It provides details on FATCA requirements and compliance issues for various financial assets and reporting forms.
Startup & Small Business Presentation (2015)Eric Leander
This document provides an overview of legal issues for startups and small businesses. It discusses entity choice including sole proprietorships, partnerships, corporations and LLCs. Key considerations for each entity type are summarized such as liability, taxation and formation process. The document also covers other legal topics such as licenses, insurance requirements, contracts and succession planning.
The document discusses various provisions of the JOBS Act that aim to improve access to capital markets for emerging growth companies. It covers crowdfunding/crowdfinancing exemptions that allow companies to raise funds from the general public. It also discusses the expansion of Rule 506 to allow general solicitation, as well as updates to Regulation A. Key details include investment limits, disclosure requirements, solicitation rules, and the differences between exemptions like Rule 506(b), 506(c) and Regulation A Tier 2.
USTA - Keeping Your CTA Legally Compliant and Out of Trouble Perkins Law, PLLC
This document provides an overview of legal compliance issues for charitable trusts and associations (CTAs) including maintaining corporate status by filing annual reports and keeping public information up-to-date. It also discusses insurance requirements, IRS tax filings, state charitable solicitation registration, conflict of interest policies, public disclosure rules, and establishing policies and procedures for areas like volunteer screening and waivers.
The Federal Corrupt Practices Act (“FCPA”) prohibits a U.S. company or person from bribing foreign government officials to obtain a business advantage. Along with this seemingly simple restriction comes accounting and record keeping requirements with which companies must comply. The FCPA requires the implementation of a compliance program which addresses FCPA concerns and establishes an FCPA corporate policy. This webinar covers the basics of the FCPA, including an introduction to the regulators, both the SEC and DOJ, and recent communications to the public regarding the FCPA from these regulatory bodies. The standards for a compliance program review is analyzed, including what makes a program current and effective as well as how often the program requires review. The role of a compliance coordinator is discussed, as is record keeping, training, and retaliation. Finally, meals and entertainment, gifts, travel, charitable contributions, and hiring are all discussed with reference to recent government actions and legal decisions.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/foreign-corrupt-practices-act-compliance-2021/
The 440 page LexisNexis® Guide to FATCA Compliance was designed in consultation, via numerous interviews and meetings, with government officials, NGO staff, large financial institution compliance officers, investment fund compliance officers, and trust companies, from North and South America, Europe, South Africa, and Asia, and in consultation with contributors who are leading industry experts. The contributors hail from several countries and an offshore financial center and include attorneys, accountants, information technology engineers, and risk managers from large, medium and small firms and from large financial institutions. Thus, the challenges of the FATCA Compliance Officer are approached from several perspectives and contextual backgrounds. See http://www.lexisnexis.com/store/catalog/booktemplate/productdetail.jsp?pageName=relatedProducts&prodId=prod19190327
This 28 chapter Guide contains three chapters written specifically to guide a financial institution's lead FATCA compliance officer in designing a plan of internal action within the enterprise and interaction with outside FATCA advisors with a view of best leveraging available resources and budget [see Chapters 2, 3, and 4]. Sample chapter available at http://www.lexisnexis.com/store/images/samples/9780769853734.pdf
How to Raise Seed Funding for Your Startup: Convertible Notes and SAFEsideatoipo
Seed financings enable a startup to put together its initial team, build a working prototype, and begin to test the market. Often these investments are made via convertible debt or SAFEs. Veteran Silicon Valley startup and corporate attorney Jason Putnam Gordon will cover the following topics:
Required corporate structure
Legal considerations when pitching investors for seed financing
Differences between using convertible debt and SAFEs
Key terms and considerations when raising seed funding
Common mistakes and pitfalls that companies make when raising seed funding via convertible debt and SAFEs
How to close your seed financing
Important post-closing tasks
And much, much more
Fundamentals Of Business Legal Issues Grand Valleyguestb5a8b82
The document provides an overview of a training session on fundamental business legal issues. It outlines topics to be covered including different types of business entities, starting a business, contracts, employment law, real estate, and insurance. The agenda includes introductions and covers business entities, starting a business, business and employment issues, leasing property, and other legal considerations important for business owners.
The document provides an overview and outline of topics related to business law updates presented by Elizabeth Lewis, Esq. The topics covered include business entities at both the state and IRS/CDOR levels, recent legislative and judicial updates regarding contracts, employment, taxes and bankruptcy, and trends in the sale of businesses, home-based businesses, online marketing, and funding of companies. Contact information is provided for Elizabeth Lewis and her law firm for any questions.
Bob Tormey - San Fran - GLGiGetting the Last Million Out of Your Portfolio Co...Bob Tormey, CPA, CTP, CIRA
This document summarizes opportunities for a private equity firm to maximize value from its portfolio companies' budgets. It discusses several case examples where an expert advisor found savings that other consultants had missed. These include implementing expense reduction programs, consolidating IT systems, eliminating unprofitable customers, recovering overpaid estimated taxes, and optimizing working capital. The advisor was able to identify millions of dollars in cost savings and cash flow improvements that increased the enterprise value of the portfolio companies.
Frequently Asked Questions on Anti-Money LaunderingZiaullah Mirza
Frequently Asked Questions on
Anti-Money Laundering,
Countering Financing of Terrorism and Targeted Financial Sanctions for
Designated Non-Financial Businesses and Professions & Non-Bank Financial Institutions
- Multinational corporations need FATCA compliance programs to ensure all necessary FATCA classifications, documentation, monitoring, and reporting are completed. This involves analyzing the organization's structure, payment flows, and operational procedures of each entity.
- Failure to comply with FATCA obligations could result in 30% withholding on U.S. payments made to foreign individuals and entities, as well as penalties and interest.
- Every entity within an organization must be reviewed to determine its FATCA classification as a foreign financial institution, non-financial foreign entity, or U.S. withholding agent in order to meet compliance and documentation requirements.
A presentation made by Craig Morris to the Long Island Not-for-Profit Conference at SUNY Old Westbury with the following goals:
To introduce the various tax threats and concerns Non-Profit Organizations face;
To provide you with resources to:
* research them further
* avoid them
* resolve them
Driving Measurable Results with the Science of Engagement - Tarah Feinberg - ...iCrossing
"Driving Measurable Results with the Science of Engagement" as presented by Tarah Feinberg, Head of Live Media Studio, iCrossing, and Ben Elowitz, CEO of Wetpaint, at the WOMMA Summit in Las Vegas on November 18, 2011.
The document discusses installing and configuring a PHP triad application on a Windows system. It provides steps for downloading the application file, extracting and installing it, configuring the MySQL database, and starting the Apache server to run the application. Contact information is also included for getting help with the process.
This document summarizes a presentation on phosphorus loading trends in Lake Erie. It finds that while point source phosphorus loads have significantly decreased due to sewage treatment upgrades, nonpoint source loads from agricultural runoff have not declined as sharply and show more annual variability. Specifically, the Maumee and Sandusky Rivers in Ohio export high levels of dissolved reactive phosphorus due to accumulation in surface soils under no-till practices. Reducing soil test phosphorus levels could help lower phosphorus losses to runoff.
Kelly is leaving her job at New Profit. Many colleagues express how much they will miss Kelly's wit, humor, intelligence, leadership, and spirit. They wish her the best in her new role and hope to stay connected with her going forward.
The document provides information about direct and indirect speech (also called reported speech). It discusses the grammatical changes that occur when changing direct speech to indirect speech, such as changing present tenses to past tenses, changing pronouns, and modifying time and place adverbs. Examples are provided to illustrate these changes. Exercises are included for the reader to practice changing direct speech to indirect speech.
The document welcomes visitors to Ashland University for its 121st annual meeting of the Ohio Academy of Science on April 14, 2012. It also advertises that the Ashland University Bookstore will be open from 10am to 3pm that day, located on the first floor of the Hawkins-Conard Student Center, selling clothing, gifts and various reading materials.
Robust Web APIs with node.js and ExpressKevin Griffin
The document discusses building robust web APIs with Node.js and Express. It introduces the speaker, Kevin Griffin, an independent consultant and CTO. Griffin will discuss RESTful URLs and building APIs with less slides and more code examples using Node.js and Express.
Web Experience Management with Alfresco and Crafter rivetrivetlogic
Rivet Logic is a professional services firm focused on enterprise content management, web experience management, collaboration platforms, and search using open source software. They discuss Crafter rivet, an open source project that provides a comprehensive authoring environment and content delivery capabilities when combined with Alfresco. Key components include the Crafter Studio authoring tool and Crafter Engine for content delivery. Case studies are presented on sites built with Crafter and Alfresco, including for Full Sail University, HBR.org, the National Academies, and TaylorMade Golf.
wyeth Citi Investment Research Global Healthcare Conferencefinance12
This document summarizes Greg Norden's presentation at the 2008 Citi Investment Research Global Healthcare Conference on May 21, 2008. It discusses Wyeth's financial guidance for 2008, performance in the first quarter of 2008, key product growth drivers, focus on driving international growth, pipeline of new products in development, and initiatives to sharpen focus and manage costs through Project Impact. The presentation outlines Wyeth's strategy to position itself for future growth through a diversified business, new product launches, global expansion opportunities, and a proven R&D pipeline.
The document discusses vernal pools and their importance as amphibian breeding habitat in Ohio. It notes that vernal pools are seasonal forest depressions that provide important habitat for many sensitive amphibian species. While some vernal pools can be found in urban areas, they often have limitations for amphibian communities due to surrounding development and other factors. The conservation of remaining vernal pool habitat in Ohio is critical as this habitat type is disappearing rapidly.
A recipe calls for making a peanut butter and strawberry jam sandwich to be enjoyed with milk. A survey found that strawberry jam was the most popular topping for peanut butter among 100 people, with 46 selecting it. Peanut butter sandwiches are described as being enjoyed in various situations like school lunches, birthday parties, picnics, and with grandchildren.
Vatican Radio provides various online resources for accessing its audio and video content, including:
1. Live audio streaming of radio channels and video content on its website and YouTube channel.
2. An on-demand audio and video service allowing users to listen to or watch past programming.
3. Podcast and RSS feeds to subscribe to Vatican Radio content.
4. Professional audio services for radio stations to rebroadcast Vatican Radio programming.
This recipe summary provides instructions for making a peanut butter and strawberry jam sandwich along with survey results about the popularity of different peanut butter pairings and occasions for eating the sandwich. The directions are to spread peanut butter on one slice of bread and strawberry jam on another, put the slices together to make a sandwich, cut it in half, and serve it with a glass of milk. A survey of 100 people found that strawberry jam was the most popular topping for peanut butter over other options like grape jelly or honey. The sandwich makes for a good lunch or snack during various occasions like school, parties, picnics, or at the pool.
Raytheon Reports 2004 Second Quarter Resultsfinance12
Raytheon reported second quarter earnings for 2004. Revenues increased 11% to $4.9 billion due to growth across several business segments. However, earnings per share were $0.22 due to one-time charges related to settling a class action lawsuit and retiring debt. Excluding these charges, earnings per share were $0.35. Free cash flow increased to $818 million compared to the prior year. Looking ahead, Raytheon expects full year revenues of $20 billion and earnings per share between $0.79-0.89 or $1.30-1.40 excluding the class action settlement charges.
The document discusses various topics related to mobile usability, including:
1. It provides definitions and concepts of usability from ISO standards.
2. It describes group exercises where participants analyze websites converted to mobile apps and evaluate them based on usability heuristics and considerations for mobile.
3. It outlines key differences in mobile usability compared to desktop, such as user experience due to small screens, input limitations, bandwidth/costs, preference for immediate information, and device restrictions.
4. Resources on mobile usability best practices and guidelines are provided. The document aims to educate about designing usable mobile products and services.
The document discusses the role and history of the Securities and Exchange Commission (SEC). It was created in 1929 after the stock market crash to restore confidence in markets. The SEC aims to protect investors, maintain fair and orderly markets, and facilitate capital formation. It requires certain companies to file annual and periodic financial reports to provide transparency to investors. The document outlines various forms such as 10-K, 8-K, 10-Q that are filed with the SEC to disclose important company information.
This is one of presentations from the 2009-2010 Game Industry Start Up Workshop Series. The first workshop topic was "How to Form and Protect Your Business" and it took place on 9/15/09.
This presentation provides start up managers with an overview of the fund formation process and details many of the hedge fund laws and regulations. A full voice-over of this presentation can be found at www.hedgefundlawblog.com.
Starting and maintaining a nonprofit organization in Florida requires multiple legal filings at both the state and federal level. At the state level, organizations must incorporate with the Florida Department of State, choosing a name, board members, and registered agent. The IRS application process involves proving public benefit, obtaining a federal EIN, and filing a lengthy Form 1023. Annual requirements include filing Form 990 with the IRS along with state renewals of the corporate filing and charitable solicitation registration. Maintaining compliance with all applicable laws is crucial for nonprofit status.
William Walter Gammon - FINRA BrokerCheck Reportvernonhealy
BrokerCheck report for William Walter Gannon. It is uploaded here by Vernon Healy law firm. To learn more about your broker, please visit investigate your broker, or call us at 877-649-5394.
Boris Desancic is on the team of advisors at Clear Creek Financial Management in Silverdale, WA. Boris Desancic has been working for 22 years. Their current role is with Clear Creek Financial Management and they have previously worked for PCG Wealth Advisors, Rental Property, Various Insurance Carriers FOR W R Insurance Agencies and Waddell Reed . Boris Desancic has previously passed the Series 63 and Series 65 examinations, and is registered to provide investment advice in Washington. Boris Desancic may also provide advisory services in other states under an applicable state exemption from registration or notice filing.
Boris Desancic is a wealth advisor who specialises in working with owners of successful small and medium-sized businesses. Boris Desancic earned a Bachelor of Arts (BA) from Central Washington University. Boris Desancic is helping seven-figure business owners save an additional six to seven figures in taxes while building more wealth.
Presentation delivered by Brian Korn, Partner at Manatt, Phelps & Phillips, LLP at FinFair 2015
According to Brian Korn, “Reg A+ ushers in a new type of quasi-public offering that breaks the classic dichotomy of registered public offering or private placement. It is also a novel opportunity for small business lending platforms to raise capital from both accredited and non-accredited investors without becoming fully registered public companies.” In this presentation, Korn shows how Reg A+ is being utilized to create payment-dependent notes and engineer new retail fixed-income products.
Jimmy Gentry on 'Securities and Exchange Commission Filings" at Reynolds Business Journalism Week, Feb. 4-7, 2011.
Reynolds Center for Business Journalism, BusinessJournalism.org, Arizona State University's Walter Cronkite School of Journalism.
This document discusses different legal forms of businesses including sole proprietorships, partnerships, and corporations. It provides advantages and disadvantages of each structure. It also summarizes the key components of a business plan including an executive summary, business strategy, marketing strategy, operational plan, and financial forecasts. The document notes that financing options for businesses include personal funds, bank financing, government grants, angel investors, and venture capitalists.
Setting up a company in the USA as a Non-Resident (IT Industry)Smart Accountants
With the Tax Season shaking the entire industry, only something valuable should divert your attention. And believe us when we say that our webinar series, which covers a variety of highly engaging topics around U.S Taxation is exactly what you should be focusing on!
Jeffrey Guy Labelle - FINRA BrokerCheck Reportvernonhealy
Jeffrey Guy Labelle has been a registered broker since 1987. According to his BrokerCheck report, he has disclosed 2 customer disputes and 1 termination. The report provides details on his employment and registration history, passing of securities exams, and other disclosures. Labelle is currently registered through First Allied Securities, Inc and also operates 2 insurance businesses.
This document discusses various offshore structures and tax reporting considerations for US persons with foreign assets. It notes that while having foreign accounts is legal, evading taxes is not. It describes "disregarded entities" and forms like 8832 that can elect to treat foreign entities as disregarded for tax purposes. However, it suggests that alternative structures providing more privacy and tax benefits than disregarded entities exist, though consulting is needed to understand the appropriate strategy.
10 faq for foreign companies establishing operations in the united statesEliot Norman
THese Frequently asked questions (FAQ) cover corporate formation, protection of Intellectual property, contracts, visas, taxes and more. A checklist of what you need to consider before setting up a company in the USA.
This document summarizes key legal issues and considerations for startups. It discusses avoiding claims from prior employers to intellectual property created at a new company. It emphasizes the importance of proper documentation for equity ownership, loans, vesting schedules, and other founder agreements. It also covers vesting restrictions, tax planning choices around entity structure, protecting intellectual property, trade secret laws, and securities regulations. Throughout, it provides best practices and recommendations to help startups navigate common legal landmines.
- FATCA requires foreign financial institutions to report information about their US account holders to the IRS annually or face 30% withholding on withholdable payments.
- Pakistan faces key challenges in complying with FATCA, including navigating banking secrecy laws and uncertainty around intergovernmental agreements.
- Compliant financial institutions must undertake activities like entity and individual classification, reporting, remediation, and withholding, which require significant process and system changes. Governance policies and registration with the IRS or under an intergovernmental agreement are also required.
This document provides an overview of different types of business entities including sole proprietorships, general partnerships, C-corporations, S-corporations, professional corporations, limited liability companies, and some specialty entities. It discusses the general attributes, benefits, disadvantages, and tax implications of each type of entity. The document was presented by the Robert Rogers Law Firm to provide general information on business entities.
Us foreign corrupt practices act presentation to jsm partners (july 2008) 1...Mayer Brown LLP
The document provides an overview of the US Foreign Corrupt Practices Act (FCPA) and significant compliance issues. It summarizes recent FCPA enforcement actions in China and the impact on Chinese companies. It also lists representative clients of Mayer Brown LLP and opportunities from its merger with JSM.
[4:55 p.m.] Bryan Oates
OJPs are becoming a critical resource for policy-makers and researchers who study the labour market. LMIC continues to work with Vicinity Jobs’ data on OJPs, which can be explored in our Canadian Job Trends Dashboard. Valuable insights have been gained through our analysis of OJP data, including LMIC research lead
Suzanne Spiteri’s recent report on improving the quality and accessibility of job postings to reduce employment barriers for neurodivergent people.
Decoding job postings: Improving accessibility for neurodivergent job seekers
Improving the quality and accessibility of job postings is one way to reduce employment barriers for neurodivergent people.
The Impact of Generative AI and 4th Industrial RevolutionPaolo Maresca
This infographic explores the transformative power of Generative AI, a key driver of the 4th Industrial Revolution. Discover how Generative AI is revolutionizing industries, accelerating innovation, and shaping the future of work.
University of North Carolina at Charlotte degree offer diploma Transcripttscdzuip
办理美国UNCC毕业证书制作北卡大学夏洛特分校假文凭定制Q微168899991做UNCC留信网教留服认证海牙认证改UNCC成绩单GPA做UNCC假学位证假文凭高仿毕业证GRE代考如何申请北卡罗莱纳大学夏洛特分校University of North Carolina at Charlotte degree offer diploma Transcript
A toxic combination of 15 years of low growth, and four decades of high inequality, has left Britain poorer and falling behind its peers. Productivity growth is weak and public investment is low, while wages today are no higher than they were before the financial crisis. Britain needs a new economic strategy to lift itself out of stagnation.
Scotland is in many ways a microcosm of this challenge. It has become a hub for creative industries, is home to several world-class universities and a thriving community of businesses – strengths that need to be harness and leveraged. But it also has high levels of deprivation, with homelessness reaching a record high and nearly half a million people living in very deep poverty last year. Scotland won’t be truly thriving unless it finds ways to ensure that all its inhabitants benefit from growth and investment. This is the central challenge facing policy makers both in Holyrood and Westminster.
What should a new national economic strategy for Scotland include? What would the pursuit of stronger economic growth mean for local, national and UK-wide policy makers? How will economic change affect the jobs we do, the places we live and the businesses we work for? And what are the prospects for cities like Glasgow, and nations like Scotland, in rising to these challenges?
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Economic Risk Factor Update: June 2024 [SlideShare]Commonwealth
May’s reports showed signs of continued economic growth, said Sam Millette, director, fixed income, in his latest Economic Risk Factor Update.
For more market updates, subscribe to The Independent Market Observer at https://blog.commonwealth.com/independent-market-observer.
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
South Dakota State University degree offer diploma Transcriptynfqplhm
办理美国SDSU毕业证书制作南达科他州立大学假文凭定制Q微168899991做SDSU留信网教留服认证海牙认证改SDSU成绩单GPA做SDSU假学位证假文凭高仿毕业证GRE代考如何申请南达科他州立大学South Dakota State University degree offer diploma Transcript
Every business, big or small, deals with outgoing payments. Whether it’s to suppliers for inventory, to employees for salaries, or to vendors for services rendered, keeping track of these expenses is crucial. This is where payment vouchers come in – the unsung heroes of the accounting world.
OJP data from firms like Vicinity Jobs have emerged as a complement to traditional sources of labour demand data, such as the Job Vacancy and Wages Survey (JVWS). Ibrahim Abuallail, PhD Candidate, University of Ottawa, presented research relating to bias in OJPs and a proposed approach to effectively adjust OJP data to complement existing official data (such as from the JVWS) and improve the measurement of labour demand.