CPC, part of Premier Farnell, is a business-to-business distributor of electrical and related products.
In a relational database, a weak entity is an entity that cannot be uniquely identified by its attributes alone; therefore, it must use a foreign key in conjunction with its attributes to create a primary key.
 The foreign key is typically a primary key of an entity it is related to.
A Farnell is a cocktail made with Jack Daniel's whiskey or often with whiskey from the High West Distillery mixed with lemonade.
 The drink is usually served in an old-fashioned glass or a Collins glass with ice, and it is considered a lighter, less sweet alternative to a lynchburg lemonade.
Variable interest entity (VIE) is a term used by the United States Financial Accounting Standards Board (FASB) in FIN 46 to refer to an entity (the investee) in which the investor holds a controlling interest that is not based on the majority of voting rights.
 It is closely related to the concept of a special purpose entity.
 The importance of identifying a VIE is that a company needs to consolidate such entities if it is the primary beneficiary of the VIE.
The 2012 StuSells Toronto Tankard was held from October 5 to 8 at the High Park Club in Toronto, Ontario as part of the 2012–13 World Curling Tour.
 The event was held in a triple knockout format for the men's event, and in a round robin format for the women's event.
 The purse for the men's event was CAD$45,000, and the winner, Jeff Stoughton, received CAD$15,000.
 The purse for the women's event was CAD$15,000, and the winner, Mary-Anne Arsenault, received CAD$5,000.
 Stoughton defeated Joe Frans in the men's final with a score of 6–2, while Arsenault defeated Lisa Farnell in the women's final with a score of 7–2.
Goodwill in accounting is an intangible asset that arises when a buyer acquires an existing business.
 Goodwill represents assets that are not separately identifiable.
 Goodwill does not include identifiable assets that are capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability regardless of whether the entity intends to do so.
 Goodwill also does not include contractual or other legal rights regardless of whether those are transferable or separable from the entity or other rights and obligations.
 Examples of identifiable assets that are not goodwill include a company’s brand name, customer relationships, artistic intangible assets, and any patents or proprietary technology.
 The goodwill amounts to the excess of the "purchase consideration" (the money paid to purchase the asset or business) over the total value of the assets and liabilities.
 It is classified as an intangible asset on the balance sheet, since it can neither be seen nor touched.
 Under US GAAP and IFRS, goodwill is never amortized.
 Instead, management is responsible for valuing goodwill every year and to determine if an impairment is required.
 If the fair market value goes below historical cost (what goodwill was purchased for), an impairment must be recorded to bring it down to its fair market value.
 However, an increase in the fair market value would not be accounted for in the financial statements.
 Private companies in the United States, however, may elect to amortize goodwill over a period of ten years or less under an accounting alternative from the Private Company Council of the FASB.
Tommy Joe Gilmore is a footballer from County Galway.
 The Cortoon man who excelled in the No.6 jersey of Galway throughout the 1970s.
Joe Gilmore (19 May 1922 – 18 December 2015) was one of the longest running Head Barmen at The Savoy Hotel's American Bar.
 He was born in Belfast and moved to London in 1938.
 Gilmore started as a trainee barman at The American Bar in 1940 and was appointed Head Barman in 1955, a position he held until he retired in 1976.
 Over his years as Head Barman, Gilmore invented numerous cocktails to mark special events and important guests, a longstanding tradition at the American Bar.
 Gilmore has invented cocktails in honor of a number of royalty, politicians and celebrities including The Prince of Wales, Prince William, The Princess Anne, Queen Elizabeth The Queen Mother, The Prince Andrew, Sir Winston Churchill, and American Presidents Harry S. Truman and Richard Nixon.
 He also invented cocktails to commemorate the first walk on the moon in 1969 by Neil Armstrong, and the American and Russian link-up in space in 1975.
VetDepot is on online pet pharmacy founded in 2005 by Craig Gilmore, who also owns Gilmore & Co., Inc., a research and investment firm focused on strategy formulation and the research and analysis of public and private equities.
 Based in Encinitas, California, VetDepot sells pet medications, pet supplies, pet supplements, and other pet related products through the mail to all 50 U.S. states.
IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting guidance related to consolidation and joint ventures.
 The standards were issued in 2011 and became effective in 2013.
 IFRS 10 addresses consolidated financial statements, IFRS 11 addresses joint ventures and IFRS 12 address disclosures of interests in other entities.
 The standards were developed in part in response to the financial crisis of 2008.
 During the crisis, accounting rules were criticized for permitting certain risky arrangements to be excluded from company balance sheets. IFRS 10 revised the definition of having "control" of another entity, and thus requiring that entity to be consolidated onto the controlling entity's balance sheet.
 The revised definition is expected to increase the likelihood that an entity is deemed to have control over another.
 IFRS 11 largely retained previous accounting guidance for joint ventures, but adopted the IFRS 10 definition of "control," meaning that "joint control" would be deemed to exist in some circumstances where it wasn't previously, and vice versa.
 IFRS 12 requires the disclosures related to subsidiaries, joint ventures and interests in other entities which are not consolidated to be combined into a single disclosure.
 It also requires disclosures about judgements used to determine whether control exists, why it determined that control did not exist and its relationship with entities it did not consolidate.
 These extra disclosures were also in response of criticism of the previous accounting guidance in light of the financial crisis.

Question: Joe Gilmore and Farnell, are related to which entity?
Answer: cocktail