alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
<partyblock><br><br><div align="center"><b><font size="+1">Lynne Wallach, Appellant,<br><br>against<br><br>Winifred A. Flood and Winifred A. Flood, Trustee of the Credit Trust of Richard T. Flood, Respondent.</font></b></div><br><br><p>Appeal from a judgment of the District Court of Suffolk County, Third District (C. Stephen Hackeling, J.), entered March 30, 2015. The judgment, after a nonjury trial, dismissed the action on the ground that the damages sought exceeded the monetary jurisdictional limit of the Small Claims Part of the court.</p><p>ORDERED that the judgment is reversed, without costs, the action is reinstated and the matter is remitted to the District Court for a determination of the merits of the action.</p><p>Plaintiff commenced this small claims action in May of 2014 to recover $5,000 in damages based on defendant's alleged conversion of her kitchen cabinets in January of 2014. While the small claims complaint states that the kitchen cabinets cost $6,500, plaintiff confined her demand to the jurisdictional limit of $5,000 (<i>see</i> UDCA 1801). Consequently, the District Court erred when it dismissed the action on the ground that the sum sought exceeded the small claims monetary jurisdictional limit.</p><p>We pass on no other issue.</p><p>Accordingly, the judgment is reversed, the action is reinstated and the matter is remitted to the District Court for a determination of the merits of the action.</p><p>Marano, P.J., Iannacci and Garguilo, JJ., concur.</p><br>Decision Date: December 07, 2016<br><br><div align="center"><form method="LINK" action="../../slipidx/at_2_idxtable.shtml"><input type="submit" value="Return to Decision List"></form></div></partyblock>
# United States Court **of Appeals**  **f or the Fifth Circuit** 

No. 21

- 10689 Summary Calendar

**United States of America,**
Plaintiff

— Appellee **,**

versus

**Humberto Lozano**

**- Villa,** 
Defendant

— Appellant

**.**

Appeal from the United States District Court for the Northern District of Texas USDC No. 2:20

- CR

- 116

- 1

Before **Southwick, Oldham,** and **Wilson,** Circuit Judges

. **Per Curiam :**  *
The attorney appointed to represent Humberto Lozano

- Villa has moved for leave to withdraw and has filed a brief in accordance with Anders v. California , 386 U.S. 738 (1967), and United States v. Flores , 632 F.3d 229 (5th Cir. 2011). Lozano

- Villa has not filed a response. We have reviewed

* Pursuant to **5th Cir cuit**  **R ule**  47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in **5th Cir cuit**  **R ule**  47.5.4. United States Court of Appeals Fifth Circuit 

### FILED March 2, 2022 Lyle W. Cayce Clerk Case: 21-10689 Document: 00516222206 Page: 1 Date Filed: 03/02/2022No. 21

- 10689

2 counsel’s brief and the relevant portions of the record reflected therein. We concur with counsel’s assessment that the appeal presents no nonfrivolous issue for a ppellate review. Accordingly, counsel’s motion for leave to withdraw is **GRANTED** , counsel is excused from further responsibilities herein, and the **APPEAL IS DISMISSED**

. See **5th Cir. R.** 42.2

. Case: 21-10689 Document: 00516222206 Page: 2 Date Filed: 03/02/2022
PLS CPA, A PROFESSIONAL CORP.


t
4725MERCURY STREET #210 t
SAN DIEGO t CALIFORNIA
92111t


t
TELEPHONE (858)722-5953 t
FAX (858) 858-433-2979 t
FAX (858) 433-2979


t
E-MAIL changgpark@gmail.com
t 





 



  


May 1, 2013


 


Securities and Exchange Commission


100 F Street, NE


Washington, DC 20549-7561


 


Re: APT System, Inc.


 


Dear Madame or Sir


 


On April 8, 2012 our appointment as auditor for APT Systems,
Inc. ceased. We have read APT System, Inc.’s statement included under Item 4.01 of its Form 8-K dated May 1, 2013 and agree
with such statements, insofar as they apply to us.


 


Very truly yours,


 


	/s/ PLS
    CPA	 
	PLS CPA, A Professional Corp.	 
	San Diego, CA 92111	 


 


Registered with the Public Company Accounting
Oversight Board
APRIL CROP PRODUCTION

Executive Summary

April 9, 2014 12:00 PM

United States Department of Agriculture

National Agricultural Statistics Service
April 2014 Crop Production

Crop Unit

April 

2014

% Change 

from 

Previous 

Forecast

% Change 

from 

Previous 

Season

Oranges Mil Tons 7.20 -2.3 -13.0

Grapefruit Mil Tons 1.08 +2.7 -10.1

Lemons Thou Tons 871 NC -4.5

Tangerines

 and Mandarins

Thou Tons 676 -2.0 -1.2

Tangelos Thou Tons 40.0 -2.4 -11.1

USDA-NASS

4-9-14
Upcoming Reports 

April 25 Cattle on Feed

April 30 Agricultural Prices

May 2 Census of Agriculture

May 9 Crop Production

Cotton Ginnings - Annual

United States Department of Agriculture

National Agricultural Statistics Service

USDA-NASS 

4-9-14
117TH CONGRESS 

2D SESSION S. 3103 

AN ACT 

To amend title 18, United States Code, to eliminate the 

statute of limitations for the filing of a civil claim for 

any person who, while a minor, was a victim of a violation of section 1589, 1590, 1591, 2241(c), 2242, 2243, 

2251, 2251A, 2252, 2252A, 2260, 2421, 2422, or 2423 

of such title. 
2 

†S 3103 ES

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Eliminating Limits 

5 to Justice for Child Sex Abuse Victims Act of 2022’’. 

6 SEC. 2. ELIMINATION OF THE STATUTE OF LIMITATIONS. 

7 Section 2255 of title 18, United States Code, is 

8 amended by striking subsection (b) and inserting the fol9 lowing: 

10 ‘‘(b) STATUTE OF LIMITATIONS.—There shall be no 

11 time limit for the filing of a complaint commencing an 

12 action under this section.’’. 

13 SEC. 3. EFFECTIVE DATE; APPLICABILITY. 

14 This Act and the amendments made by this Act 

15 shall— 

16 (1) take effect on the date of enactment of this 

17 Act; and 

18 (2) apply to— 

19 (A) any claim or action that, as of the date 

20 described in paragraph (1), would not have 

21 been barred under section 2255(b) of title 18, 

22 United States Code, as it read on the day be23 fore the date of enactment of this Act; and 
3 

†S 3103 ES

1 (B) any claim or action arising after the 

2 date of enactment of this Act. 

Passed the Senate March 2, 2022. 

Attest: 

Secretary. 
117TH CONGRESS 

2D SESSION S. 3103 

AN ACT 

To amend title 18, United States Code, to eliminate 

2252A, 2260, 2421, 2422, or 2423 of such title. 2241(c), 2242, 2243, 2251, 2251A, 2252, victim of a violation of section 1589, 1590, 1591, claim for any person who, while a minor, was a the statute of limitations for the filing of a civil
Exhibit 31.1


                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
      AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Craig G. Matthews, certify that:


1. I have reviewed this quarterly report on Form 10-Q of NUI Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure
controls to be designed under our supervision, to ensure that material
information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the
period in which this report is being prepared;

b) Evaluated the effectiveness of the registrant's disclosure controls and
procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation; and

c) Disclosed in this report any change in the registrant's internal control over
financial reporting that occurred during the registrant's most recent fiscal
quarter (the registrant's fourth quarter in the case of an annual report) that
has materially affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of registrant's board of directors
(or persons performing the equivalent function):

a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant's ability to record, process,
summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal control over
financial reporting.


Date: May 25, 2004

                              /s/ Craig G. Matthews
                                  President and
                             Chief Executive Officer
# Dziennik Urzędowy C 27/2023

| | ISSN 1977-1002 |
| --- | --- |
| Dziennik Urzędowy
  Unii Europejskiej | C 27 |
| | |
| Wydanie polskie | Informacje i zawiadomienia | Rocznik 6625 stycznia 2023 |

ISSN 1977-1002

Dziennik Urzędowy

Unii Europejskiej

C 27

Wydanie polskie

Informacje i zawiadomienia

Rocznik 6625 stycznia 2023

---

| Spis treści | Strona |
| --- | --- |
| | IV   Informacje |
| | INFORMACJE INSTYTUCJI, ORGANÓW I JEDNOSTEK ORGANIZACYJNYCH UNII EUROPEJSKIEJ |
| | Komisja Europejska |
| 2023/C 27/01 | Kursy walutowe euro – 24 stycznia 2023 r. | 1 |

Spis treści

Strona

IV   Informacje

INFORMACJE INSTYTUCJI, ORGANÓW I JEDNOSTEK ORGANIZACYJNYCH UNII EUROPEJSKIEJ

Komisja Europejska

2023/C 27/01

Kursy walutowe euro – 24 stycznia 2023 r.

1

---

| PL | |
| --- | --- |

PL

---

IV Informacje

INFORMACJE INSTYTUCJI, ORGANÓW I JEDNOSTEK ORGANIZACYJNYCH UNII EUROPEJSKIEJ

Komisja Europejska

| 25.1.2023 | PL | Dziennik Urzędowy Unii Europejskiej | C 27/1 |
| --- | --- | --- | --- |

25.1.2023

PL

Dziennik Urzędowy Unii Europejskiej

C 27/1

---

Kursy walutowe euro (1)

24 stycznia 2023 r.

(2023/C 27/01)

1 euro =

| | Waluta | Kurs wymiany |
| --- | --- | --- |
| USD | Dolar amerykański | 1,0858 |
| JPY | Jen | 141,47 |
| DKK | Korona duńska | 7,4399 |
| GBP | Funt szterling | 0,88368 |
| SEK | Korona szwedzka | 11,0995 |
| CHF | Frank szwajcarski | 1,0053 |
| ISK | Korona islandzka | 156,10 |
| NOK | Korona norweska | 10,7193 |
| BGN | Lew | 1,9558 |
| CZK | Korona czeska | 23,874 |
| HUF | Forint węgierski | 397,33 |
| PLN | Złoty polski | 4,7130 |
| RON | Lej rumuński | 4,9171 |
| TRY | Lir turecki | 20,4234 |
| AUD | Dolar australijski | 1,5470 |
| CAD | Dolar kanadyjski | 1,4517 |
| HKD | Dolar Hongkongu | 8,5014 |
| NZD | Dolar nowozelandzki | 1,6743 |
| SGD | Dolar singapurski | 1,4337 |
| KRW | Won | 1 341,60 |
| ZAR | Rand | 18,7687 |
| CNY | Yuan renminbi | 7,3642 |
| IDR | Rupia indonezyjska | 16 259,05 |
| MYR | Ringgit malezyjski | 4,6448 |
| PHP | Peso filipińskie | 59,122 |
| RUB | Rubel rosyjski | |
| THB | Bat tajlandzki | 35,609 |
| BRL | Real | 5,6164 |
| MXN | Peso meksykańskie | 20,4603 |
| INR | Rupia indyjska | 88,6235 |

Waluta

Kurs wymiany

USD

Dolar amerykański

1,0858

JPY

Jen

141,47

DKK

Korona duńska

7,4399

GBP

Funt szterling

0,88368

SEK

Korona szwedzka

11,0995

CHF

Frank szwajcarski

1,0053

ISK

Korona islandzka

156,10

NOK

Korona norweska

10,7193

BGN

Lew

1,9558

CZK

Korona czeska

23,874

HUF

Forint węgierski

397,33

PLN

Złoty polski

4,7130

RON

Lej rumuński

4,9171

TRY

Lir turecki

20,4234

AUD

Dolar australijski

1,5470

CAD

Dolar kanadyjski

1,4517

HKD

Dolar Hongkongu

8,5014

NZD

Dolar nowozelandzki

1,6743

SGD

Dolar singapurski

1,4337

KRW

Won

1 341,60

ZAR

Rand

18,7687

CNY

Yuan renminbi

7,3642

IDR

Rupia indonezyjska

16 259,05

MYR

Ringgit malezyjski

4,6448

PHP

Peso filipińskie

59,122

RUB

Rubel rosyjski

THB

Bat tajlandzki

35,609

BRL

Real

5,6164

MXN

Peso meksykańskie

20,4603

INR

Rupia indyjska

88,6235

---

(1)  Źródło: referencyjny kurs wymiany walut opublikowany przez EBC.

---
Exhibit
32.1


CERTIFICATION
OF CHIEF EXECUTIVE OFFICER


PURSUANT
TO


18 U.S.C.
SECTION 1350,


AS
ADOPTED PURSUANT TO


SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002




In
connection with the Quarterly Report of Superclick, Inc. (the "Company") on Form
10-Q for the quarter ending July 31, 2010 as filed with the Securities and
Exchange Commission on the date hereof (the "Periodic Report"), I, Sandro
Natale, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, that:





1.       the
Periodic Report fully complies with the requirements of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and





2.       the
information contained in the Periodic Report fairly presents, in all material
respects, the financial condition and results of operations of the
Company.





A signed
original of this written statement required by Section 906 has been provided to
the Company and will be retained by the Company and furnished to the Securities
and Exchange Commission or its staff upon request.





Dated:
      August 27, 2010
                /s/
      Sandro NataleName:  Sandro NataleTitle: President  & Chief Executive Officer
FIRST DISTRICT COURT OF APPEAL

STATE OF FLORIDA

_____________________________

No. 1D17-3962

_____________________________

ISAAC WILDER,

Appellant,

v.

STATE OF FLORIDA,

Appellee.

_____________________________

On appeal from the Circuit Court for Duval County.

Angela M. Cox, Judge.

January 25, 2019

PER CURIAM.

AFFIRMED.

BILBREY, WINOKUR, and JAY, JJ., concur.

_____________________________

Not final until disposition of any timely and 

authorized motion under Fla. R. App. P. 9.330 or 

9.331.

_____________________________

Isaac Wilder, pro se, Appellant.
2

Ashley B. Moody, Attorney General, Tallahassee, for Appellee.
UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 16-1789

RICHARD COLEMAN,

Plaintiff - Appellant,

v.

STATE OF NORTH CAROLINA, and its Agents; ELAINE BUSHFAN, in 

their official capacity; JENNIFER GREEN, in their official 

capacity; M. P. EAGLES, in their official capacity; DONALD 

STEPHENS, in their official capacity; GREGORY P. MCGUIRE, in 

their official capacity; NANCY FREEMAN, in their official 

capacity; JOHN H. CONNELL, in their official capacity; KAY 

SILVER, a/k/a Kay Shannon, a/k/a Silver, a/k/a Kay S. Coleman, 

a/k/a Kay Shannon Atkinson, a/k/a Kay Shannon Anthony, a/k/a 

K. S. Atkinson, in their official capacity,

Defendants - Appellees.

Appeal from the United States District Court for the Eastern 

District of North Carolina, at Elizabeth City. James C. Dever 

III, Chief District Judge. (2:15-cv-00035-D)

Submitted: November 29, 2016 Decided: December 8, 2016

Before TRAXLER, KING, and DUNCAN, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Richard Coleman, Appellant Pro Se.

Unpublished opinions are not binding precedent in this circuit.
2

PER CURIAM:

Richard Coleman appeals the district court’s order and 

judgment accepting the recommendation of the magistrate judge and

dismissing his complaint as frivolous under 28 U.S.C. 

§ 1915(e)(2)(B)(i) (2012). We have reviewed the record and find 

no reversible error. Accordingly, we affirm for the reasons stated 

by the district court. Coleman v. North Carolina, No. 2:15-cv00035-D (E.D.N.C. June 29, 2016). We dispense with oral argument 

because the facts and legal contentions are adequately presented 

in the materials before this court and argument would not aid the 

decisional process.

AFFIRMED
ADDENDUM TO WARRANT TO PURCHASE COMMON STOCK

This Addendum to Warrant to Purchase Common Stock is entered into as of the 25th day of January 2002 by and between USData Authority, Inc., a Florida corporation (the "Company") and La Jolla Cove Investors, Inc., a California corporation ("Holder").

WHEREAS, the Company and Holder are parties to that certain Warrant to Purchase Common Stock dated as of February 6, 2002 ("Warrant Agreement"); and

WHEREAS, the parties desire to amend the Warrant Agreement to extend the Expiration Date.

NOW, THEREFORE, in consideration of the mutual promises and covenants contained herein, and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Company and Holder agree as follows:

1. All terms used herein shall have the definitions set forth in the Warrant Agreement.
2. The Expiration Date of the Warrant Agreement is hereby amended to be six (6) months after the date that a Registration Statement covering all the Common Stock to be issued upon exercise of the warrants under the Warrant Agreement is declared effective by the Commission
3. Except as specifically amended herein, all other terms and conditions of the Warrant Agreement shall remain in full force and effect.

IN WITNESS WHEREOF, the Company and Holder have caused this Addendum to Warrant to Purchase Common Stock to be signed by its duly authorized officers on the date first set forth above.

USData Authority, Inc.

By: /S/ Dominick F. Maggio, COO

Name: Dominick F. Maggio

Title: EVP/Coo

La Jolla Cove Investors, Inc.

By: /S./ Travis W. Huff

Name: Travis W. Huff

Title: Portfolio Mgt.
# C_2015317EN.01000201.xml

| 25.9.2015 | EN | Official Journal of the European Union | C 317/2 |
| --- | --- | --- | --- |

25.9.2015

EN

Official Journal of the European Union

C 317/2

---

Euro exchange rates (1)

1

24 September 2015

(2015/C 317/02)

1 euro =

1 euro =

| | Currency | Exchange rate |
| --- | --- | --- |
| USD | US dollar | 1,1241 |
| JPY | Japanese yen | 134,48 |
| DKK | Danish krone | 7,4612 |
| GBP | Pound sterling | 0,73870 |
| SEK | Swedish krona | 9,4292 |
| CHF | Swiss franc | 1,0928 |
| ISK | Iceland króna | |
| NOK | Norwegian krone | 9,4630 |
| BGN | Bulgarian lev | 1,9558 |
| CZK | Czech koruna | 27,162 |
| HUF | Hungarian forint | 314,21 |
| PLN | Polish zloty | 4,2300 |
| RON | Romanian leu | 4,4178 |
| TRY | Turkish lira | 3,4370 |
| AUD | Australian dollar | 1,6147 |
| CAD | Canadian dollar | 1,5039 |
| HKD | Hong Kong dollar | 8,7119 |
| NZD | New Zealand dollar | 1,7857 |
| SGD | Singapore dollar | 1,6054 |
| KRW | South Korean won | 1 344,25 |
| ZAR | South African rand | 15,7352 |
| CNY | Chinese yuan renminbi | 7,1743 |
| HRK | Croatian kuna | 7,6250 |
| IDR | Indonesian rupiah | 16 584,10 |
| MYR | Malaysian ringgit | 4,8862 |
| PHP | Philippine peso | 52,840 |
| RUB | Russian rouble | 74,7945 |
| THB | Thai baht | 40,850 |
| BRL | Brazilian real | 4,7304 |
| MXN | Mexican peso | 19,4059 |
| INR | Indian rupee | 74,4594 |

Currency

Exchange rate

USD

US dollar

1,1241

JPY

Japanese yen

134,48

DKK

Danish krone

7,4612

GBP

Pound sterling

0,73870

SEK

Swedish krona

9,4292

CHF

Swiss franc

1,0928

ISK

Iceland króna

NOK

Norwegian krone

9,4630

BGN

Bulgarian lev

1,9558

CZK

Czech koruna

27,162

HUF

Hungarian forint

314,21

PLN

Polish zloty

4,2300

RON

Romanian leu

4,4178

TRY

Turkish lira

3,4370

AUD

Australian dollar

1,6147

CAD

Canadian dollar

1,5039

HKD

Hong Kong dollar

8,7119

NZD

New Zealand dollar

1,7857

SGD

Singapore dollar

1,6054

KRW

South Korean won

1 344,25

ZAR

South African rand

15,7352

CNY

Chinese yuan renminbi

7,1743

HRK

Croatian kuna

7,6250

IDR

Indonesian rupiah

16 584,10

MYR

Malaysian ringgit

4,8862

PHP

Philippine peso

52,840

RUB

Russian rouble

74,7945

THB

Thai baht

40,850

BRL

Brazilian real

4,7304

MXN

Mexican peso

19,4059

INR

Indian rupee

74,4594

---

(1)  Source: reference exchange rate published by the ECB.

1

Source

---
CERTIFICATION PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
                            (18 U.S.C. SECTION 1350)


     In connection with the accompanying  Annual Report of Radale Imports,  Inc.
(the  "Company")  on Form  10-KSB for the fiscal  year ended March 31, 2006 (the
"Report"),  I, Lee D. Dodson,  Chief  Executive  Officer of the Company,  hereby
certify that to my knowledge:

     (1) The Report fully complies with the requirements of Section 15(d) of the
Securities Exchange Act of 1934 (15 U.S.C. ss.78o(d)); and

     (2)  The  information  contained  in the  Report  fairly  presents,  in all
material  respects,  the  financial  condition  and results of operations of the
Company.


Dated:  August 31, 2006


                                                         /s/ Lee D. Dodson
                                                         -----------------------
                                                         Lee D. Dodson
                                                         Chief Executive Officer


     The above  certification is furnished solely pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 (18 U.S.C. ss.1350) and is not being filed as part of
the Form 10-KSB or as a separate disclosure document.














                                                                      Exhibit 32
                                                                Page 1 of 1 Page
Exhibit 99.2



                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of iVoice, Inc. ("the Company") on Form
10-QSB for the period ended September 30, 2002, as filed with the Securities and
Exchange Commission on the date hereof ("the Report"), I, Kevin R Whalen, Chief
Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350,
as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the
best of my knowledge and belief, that:

3. The Report fully complies with the requirements of section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

4. The information contained in the Report fairly presents, in all material
respects the financial condition and results of operations of the Company.


                                            By /s/ Kevin R Whalen
                                            ---------------------
                                            Kevin R Whalen
                                            Chief Financial Officer