We started working with Stephanie Piroli and her team at the end of 2017. They are personable, prompt, efficient and professional. We have confidence in Stephanie, her staff and Manulife, and that gives us peace of mind and security especially in these financially uncertain times (Covid-19 pandemic).
Their service is exceptional. During the Covid-19 crisis, we received a personal phone call from Stephanie regarding the market volatility and she provided us reassurance. We were quite relieved to be reminded of the cash wedge strategy set up last fall and how it would help protect our retirement income during these times. We were also invited to listen to an exclusive call with a Manulife market analyst, again providing reassurance.
Stephanie truly understands our specific needs and where we are in life. Our input has been taken into consideration every step of the way. My only request is to reduce the monthly paper mail, but we know Manulife is working on it.
Walter& Lee Ann H.
We have been working with Priscilla Monteith for the past 9 months. We have recently retired and we were very concerned about making good financial decisions going into retirement.
What we like best about working with Priscilla, is that she is open and honest. She talks to us in understandable language and answers all of our questions without making us feel like we are idiots.
She guided us through a very comprehensive financial planning process. We liked it. We understood it and it provided us with some much needed clarity on our financial decisions. She clarified the “unknown factor of “what can we afford to live on” and eliminated the fear factor for us.
She completed a comprehensive review of our insurance policies and reviewed our estate planning with us. This guided our decision making on what insurance policies to keep and which ones we could cancel to conserve our retirement cash flow.
Frederick & Diane H.
I have enjoyed working with the team at Monteith Financial Group. My Financial Planner Stephanie is very efficient, positive, and an effective listener. I also appreciate the meeting notes she provides and the quick feedback when I have questions.
Stephanie prepared a financial plan for me and it has been quite helpful to have a personalized plan based on my current situation as well as my future. Financial planning was not provided at my previous planner at a different company. Going through the financial planning process with Stephanie has been a positive and valuable experience and I appreciate the detail.
I have been put at ease knowing that Stephanie and her team follow up on everything discussed right from the beginning of working with them. I have also enjoyed the broad reach of tools, such as insurance and banking, along with the investment management and financial planning services.
Overall I have really valued the great advice provided to me.
Priscilla has been my financial advisor for the past 21 years. I appreciate her sincerity and dedicated hard work. Priscilla and her staff cover all the bases and I feel like I am always looked after. I can’t think of anything more she could do for me that she hasn’t already covered. I am very comfortable with the financial planning process. What I value the most is the end result which has always been positive.
Stephanie Piroli has been our family’s financial and insurance advisor for a number of years. It is really refreshing to work with a financial advisor who is focused on our family’s needs and long term interests. We are particularly impressed with her depth of knowledge, proactive thinking and professional and caring demeanor. We really appreciate the work that Stephanie has done for us over the years. We always recommend her services whenever possible.
Priscilla Monteith isn’t just any Financial Advisor. Oh sure, she has a wall full of qualifications and more charts and graphs and numbers about your investments and finances than you can imagine. And she has decades of experience, first rate analytical ability and a really keen understanding of how all that financial stuff really works.
But what’s really important is that she looks at your situation in human terms and offers non-judgmental advice like a friend would, based on what you (and only you) really want to achieve. She will suggest direction, but not make demands. She is friendly, helpful, clever, funny and really will take care of you and not just your money.
Through the years my husband and I had attended many Financial Advisor Seminars but had never felt comfortable to pursue their services. I was referred to Monteith Financial Group in 2003. I met with Priscilla Monteith, we discussed my financial requirements and preference of investments. Priscilla was very informative and personable and made recommendations which were implemented. Since then, I have been very pleased with the continued performance, regular follow-ups and continuing worthwhile financial recommendations. I have also enjoyed the pleasant and efficient assistance of Monteith Financial Group staff members.
Stephanie has always conducted herself very professionally. And as always kept our most prized possession in her recommendations… OUR MONEY.. She always explains all options available, that allowed my wife and I to make informed decisions in our financial planning including our life insurance needs. Without sounding like a family member wrote this, we were recommended from a friend and are very happy with our results so far. We not only consider Stephanie our Financial Advisor but a friend.
My business relationship with Priscilla extends beyond 20 years, first as an accountant and later as my financial advisor. The financial plan she prepared for me, gave me the confidence to know I can live in the present, pursue my travel dreams and still feel secure about my financial future.
I appreciate the care and attention Stephanie takes to address our inquiries. This gives us the confidence that Stephanie has really put our interests first. She cares how well we plan our future and wants to help us achieve our goals. There is never any pressure to make decisions based on her recommendations and she always offers options. I am very happy with the service I get when working with Stephanie. She makes things simple to understand and helps to make financial planning easy for me.
Stephanie has been extremely helpful in helping me invest money for my retirement. She is extremely knowledgeable regarding the services that she endorses. She really keeps on top of things.
I have worked with other advisors. It is easy to find an advisor... but not easy to find an advisor that is driven by what’s best for me.
The financial plan and cash flow analysis they prepared for me was a huge help to me. Priscilla motivated me to make changes and many times throughout the planning process, I challenged her advice but ultimately found her recommendations were made as a result of a deep understanding of my needs and with my best interests at heart.
Priscilla’s tax and accounting background is unique; she has structured my investments in a way to minimize my taxes and still provide me with the cash flow that I need…she knows what she’s talking about.
Stephanie has been a great pleasure to work with. She is very knowledgeable and meticulous regarding the various financial products available. I feel very comfortable discussing my personal finances with her and would highly recommend Stephanie to anyone.
I have been working with Monteith Financial Group since 2008 when I immigrated to Canada. Priscilla was of tremendous assistance to me with respect to my cash flow planning and understanding the Canadian tax system. She has given me clarity with respect to my estate planning and has reduced my anxiety concerning my finances. I am happy to recommend the Monteith Financial Group Team.
…great gift you have, putting folks at ease and being able to help put their hopes, fears and trust in you. …so fortunate to have you as a friend and advisor and helping us put some of these plans in place…
Stephanie is a highly organized and an extremely personable financial advisor. We have felt secure with the choices and options provided by Stephanie and have thoroughly enjoyed working with her.
With Monteith Financial Group, we were able to plan our cash flow in a tax efficient way …and now have confidence to move forward with our retirement goals.
As my financial advisor, I am deeply appreciative of the superior service that you have provided to me over the past twenty years. During these recent troubling times, it can be a senior’s challenge to have Peace of Mind about one’s financial affairs…and, you really deliver that total POM. Thanks for keeping my financial planning strategies simple, timely and informative. A real Pro!
We have been working with Priscilla Monteith and Monteith Financial Group for the past 14 years. Priscilla prepared a financial plan for us and each year we review how we are doing relative to the plan. As a result, we feel confident about our financial future and we trust the advice that she gives us.
Hilary & Bob W
We trust Monteith Financial Group and have faith in their planning process, from the generation of a written financial plan to the asset allocation model of fund selection. Finally we have found a Financial Advisor who has not only created and thoroughly explained a game plan tailored to our specific needs, but has also committed to updating and revising the plan in response to changes in our personal and financial circumstances. Only since we retained Monteith Financial have we felt confident that our investment decisions are based on truly informed choices.
Jim & Lee B
Without the valuable guidance and support provided by Priscilla Monteith and her team, I would not have been able to survive the economic volatility experienced over the past couple of decades – especially the turmoil of the past seven years. With retirement so close, it made me feel very vulnerable – as if I were riding a roller coaster – however, Priscilla’s insightful planning and compassionate support kept me on track. She helped me avoid making hasty decisions that I would have greatly regretted. This attention to my personal situation and needs, as well as taking the time to clearly explain market investment trends and opportunities helped me to see the ‘Big Picture’ and make the best of the situation. Thanks for helping me ride that roller coaster to reach my goals and enjoy my retirement – and for demonstrating how much you truly care about your clients.
I have worked with Priscilla Monteith for 25 years, initially as my family’s Accountant and then as my Financial Advisor for the past 15 years.
I feel I can come to her about anything. She is always easily approachable and she makes complicated things seem clear & simple.
We feel comfortable that we have done all that we could possibly do to plan for our estate to be distributed in accordance with our wishes and with a minimum of probate fees. With the tax and planning advice that we have received over the years, we feel that we have the income we have today because of the tax and planning advice that we have received and acted upon over the years.
Bill & Ruth A
I have been working with Priscilla Monteith and the Monteith Financial Group Team since July 2010. Priscilla prepared for me a personal financial plan which enabled me to really understand my cash flow needs. I am very pleased with the service and I feel very comfortable contacting Priscilla whenever I have a question. Money is no longer a worry for me.
Priscilla has been a trusted advisor and friend for many years. Her guidance has been instrumental in allowing me to have the type of personal freedom that I enjoy today and the peace of mind that comes with having a solid financial plan that extends out many years.
Stephanie helped us to assess our situation. Her recommendations were tailored to us and our needs. She identifies where you are at and works with what you have. She provides information that we wouldn’t otherwise get.
We were pleasantly surprised at the diversity of information offered and like how everything is all in one place. Stephanie helps us prepare for the long term through financial planning exercises. We always feel so much better about our financial situation when we leave our appointment with Stephanie.
Working with Stephanie and the Monteith team we feel that everything is simplified for us, that we are on track, and on the right path to achieving our goals.
Stacey & Shawn P
I have found working with Stephanie to be very helpful and enjoyable. She motivates me to do financial planning, which I wouldn’t otherwise be doing. I appreciate the intelligent advice she provides and the time she spends on our situation.
I originally thought the advisor just invests your money, makes a few switches over time and then never really hear from them again. The opposite is true with my client relationship with Stephanie. I did not expect a full financial plan complete with a detailed analysis and advice for our future, but I really appreciate it. She continues to monitor our investments and provide consistent advice on where to invest. Most importantly though, she is always helping us and encouraging us to plan ahead for our future.
My wife and I were looking for a holistic Financial Advisor, someone who would go beyond just recommending a product, and would help us understand our overall situation and help get us on the right track. Priscilla was recommended to us by an associate, and we are very glad we chose to meet with her. Priscilla took the time to help us understand our financial situation and helped us to put a plan in place for a secure retirement. She took time to explain things and made sure we understood every aspect of our finances. We are very pleased that we chose to meet with Priscilla. She is highly professional and really cares.
We have been working with the Monteith team since 1983. Priscilla Monteith handled our taxes and investments for many years and in 2008 Stephanie Piroli stepped in to carry on handling our financial planning needs. We have developed a wonderful long term relationship with Priscilla, Stephanie, Brenda (one of their assistants) and the rest of the office staff over the years. They have our trust. We know they care about us, not just our finances. In fact, their top notch service and sincere care for us is the reason we continue to drive from St. Catharines every year to see them.
We have felt very comfortable with the investments made for us. Stephanie understands our situation and what we need. She takes the time to explain and if she senses we may not be following, she backs up and takes the time to explain in terms we do understand. We never feel rushed and she makes us feel at ease. There is no pressure; just sincere, reliable and trustworthy advice that we appreciate.
We were most pleased when Stephanie brought up estate planning a few years ago and encouraged us to ensure our wills and power of attorney documents were in order as part of her financial planning process. We feel secure that if something happens to either one of us, Stephanie and the Monteith Financial team will be there to guide us as usual. We have peace of mind.
Jim & Lynn A
I’m very happy with Monteith Financial Group’s service and the results of Priscilla’s portfolio management. I need someone who understands this stuff, and Priscilla really does. I know that I can call her at any time if I have a question or concern.
Rose Marie J
The staff is always helpful, excellent service. They really pay attention to detail. They provide strategies that we understand that will help us reach our goals. They provide advice that is geared towards tax reduction. Financial planning is very helpful to allow us to see the financial impact of the decisions that we make now, and the impact on our future finances.
David & Helen H
We have confidence in our future financial situation because of the plan Priscilla has done for us. We don't have the time to research investment options or changes. Priscilla also assists us in staying ahead of tax strategies. Due to Priscilla's knowledge and expertise, we are now more disciplined and accountable to remain on tack with our current financial plan, and our future plan for an early retirement.
Robert & Jennifer A
Stephanie has worked with our parents for many years. She and her team went into action for us right away when our mother passed away unexpectedly - even visiting us shortly afterwards in our Father’s home.
We had to jump in to take care of our Father, who requires extra care and support, and we quickly found that managing his finances would be far more complicated than our own. We are grateful to have Stephanie’s guidance, and trust that she has our family’s best interests at heart. She provides a professional experience and is knowledgeable. She is flexible with her schedule - consistently meeting our needs by making time for us outside regular business hours. We can see that she works hard, and provides service above what we expected.
We are impressed with her degree of tax planning and how it ties in to the product knowledge and suitability. She sought out the right products in the marketplace for our Dad’s financial situation, and she always takes the time to know and understand his needs.
Stephanie always takes the time to show and explain her analyses, and backs up her suggestions for future planning with hard numbers. She has shown us very detailed cash flow and tax plans, and how these create a tax efficient income for our father. This makes us confident that we are ensuring there will be enough money to provide for our father’s future living expenses, while knowing there is flexibility in the plans should the unexpected come up.
Kathleen & Scott B
I was referred by friends who indicated that their advisor was very canny. I have been very happy with the result. My husband and I had never previously used a financial advisor and I now realize we could have done better had we done so sooner. Priscilla has improved the management of my taxes and reduced my OAS clawback by restructuring my investments. I am happy with the fee transparency. My questions are always answered. I feel confident with my investments and I trust my advisor.
We have been working with Priscilla Monteith for the past 20 years. She is trustworthy and makes good recommendations that we have relied on to get us where we are today. We would not have the retirement assets that we have now, if not for that ongoing direction that she has provided to us. She has simplified our financial life and minimized our income tax burden. She assisted us with our estate planning and worked with us to get our wills updated. We now have confidence that our estate plans accurately reflect our wishes and minimize estate administration costs. She recommended we establish and contribute to an RESP for our grandchildren annually. Our grandchildren have benefited from a fully paid for post secondary education as a result of this planning. Our grandchildren have really appreciated this support.
William & Ruth A.


The School Portal for online fees payment is presently inactive. The tuition fees may be paid through Netbanking (NEFT/RTGS/IMPS) in favour of M P Birla Foundation Higher Secondary School
The bank details are as follows:
AXIS BANK Behala Branch
S/B A/C No: 034010100419086
IFSC Code: UTIB0000034
MICR Code: 700211009
The fees for the month of April and May 2020 may be paid within 31st May 2020 and will not attract any late fine.


Island Cheese was initially established to supply our delicious flavoured cheddars to a local and tourist market through our own shop, it soon became apparent however, that supply was required further afield. In addition to our mail order service, we now supply five wholesalers who distribute to farm shops, delis, restaurants and food halls throughout the UK. We also retail at about 25 farmer’s markets per month in Scotland.
In 2006 we took over Bellevue Cheese Company located at Blackwaterfoot in Arran. Here we produce Arran Blue, Arran Camembert, Arran Mist and Crowdie (an old Scottish recipe cream cheese). Both the Arran Blue and Arran Camembert have achieved silver medals at the British Cheese Awards, and Arran Blue has won Gold in the World Cheese Awards.
Our shop and dairy is located within Home Farm Visitors Centre, about one mile north of Brodick. On entering the shop you will find a huge selection of Arran and Scottish cheeses, a host of other Arran food products and a large viewing window which allows you to see into the dairy and watch the cheese makers at work. Here you can sample the delicious cheese before spending the rest of a fantastic day looking round the incredible sights the best island in the UK has to offer.


Buying and selling items on a virtual marketplace is incredibly convenient. You can do it all from the comfort of your own home, without having to travel anywhere. This saves you a lot of time. Not only that, but virtual marketplaces also give you access to a wide variety of products. You can compare prices and find the best deals, ensuring that you get the most value for your money. And the best part is, virtual marketplaces connect buyers and sellers from all around the world. This means you have a whole world of options to choose from, and you can find unique and niche items that you might not find elsewhere.
When it comes to security, virtual marketplaces take it very seriously. They have advanced payment processing systems and identity verification measures in place to make sure that your transactions are secure. This means that your financial information is protected, and you can have peace of mind when you make purchases online. Customer reviews and ratings also play a big role in building trust within the virtual marketplace community. You can read reviews to get insights into the reliability and quality of sellers, which makes your buying and selling experience safer and more transparent.
Communication and negotiation are made easy on virtual marketplaces. They have messaging features that allow you to talk directly to the seller. You can ask them questions and negotiate prices or terms. This level of communication fosters transparency and helps you make informed decisions. And when it comes to payment and delivery, virtual marketplaces have secure options in place. This ensures that your transactions are protected, and your purchased items are safely delivered to your doorstep.
Participating in a virtual marketplace can also have financial benefits. As a buyer, you can save money by finding competitive prices and access to discounted items. This allows you to stretch your budget and get more for your money. And if you’re a seller, a virtual marketplace can be a great way to earn extra income. Whether you have unused items to sell or you want to start a small business, a virtual marketplace gives you the opportunity to reach a wider audience and increase your profit margins.
In conclusion, virtual marketplaces offer convenience, a wide range of products, global reach, and secure transactions. They prioritize building trust, facilitate communication and negotiation, and provide cost savings for buyers and increased profit margins for sellers. Whether you’re a buyer looking for convenience and variety or a seller looking to earn extra income, participating in a virtual marketplace is a smart and rewarding choice.
What Are The Key Benefits Of Participating In A Virtual Marketplace?
When participating in a virtual marketplace, the benefits are plentiful. For both buyers and sellers, the convenience and accessibility are unparalleled. From the comfort of your own home, you can easily buy or sell items with just a few clicks. No more traveling to physical stores or spending hours searching for specific products.
Besides convenience, virtual marketplaces also provide a larger customer base. This means there’s a higher chance of finding buyers or sellers for your items. Whether you’re selling rare collectibles or looking for unique products, virtual marketplaces connect you with a diverse community of enthusiasts, collectors, and sellers who share similar interests.
In addition to convenience and a larger customer base, participating in a virtual marketplace can also save you money. Sellers can reduce overhead costs like rent and utilities, enabling them to offer competitive prices. On the other hand, buyers can take advantage of the competitive nature of online marketplaces to find the best deals and compare prices from different sellers.
Moreover, virtual marketplaces provide a platform for building trust and credibility. Many platforms have robust review systems that allow buyers and sellers to rate and review each other. This fosters transparency in transactions, enabling buyers to make informed decisions based on the experiences of previous customers. For sellers, a positive reputation can be established based on their track record.
To ensure a secure virtual marketplace experience, it’s crucial to prioritize online security. Regularly checking your credit report can help safeguard your personal information. IdentityIQ offers a comprehensive three bureau credit report that allows you to monitor any suspicious activity and protect your identity in the online marketplace.
How Does Buying And Selling On A Virtual Marketplace Facilitate Convenience?
Buying and selling on a virtual marketplace is incredibly convenient for both buyers and sellers. Firstly, it offers a centralized platform where you can find a wide range of products and services without having to visit multiple physical stores or websites. Whether you’re in the market for clothing, electronics, or home decor, you can easily find what you need without wasting time and energy. Plus, virtual marketplaces often have advanced search filters and recommendation algorithms that help you narrow down your options and discover new items that align with your preferences.
Additionally, virtual marketplaces make communication and negotiation a breeze. You can quickly ask questions, negotiate prices, and address any concerns directly with the seller through instant messaging or chat features. No need for time-consuming phone calls or back-and-forth emails. It’s all about efficient and seamless transactions. These platforms also offer secure and convenient payment options, such as integrated payment gateways or digital wallets, so you can rest assured that your financial transactions are protected and hassle-free.
One of the biggest conveniences of virtual marketplaces is doorstep delivery. With just a few clicks, you can purchase an item and have it delivered right to your doorstep. No travel, no parking, and no long queues at physical stores. Many virtual marketplaces even provide tracking features, so you can easily monitor the progress of your delivery and estimate its arrival time. This is particularly beneficial for busy individuals or those who prefer to shop from the comfort of their own homes.
In conclusion, virtual marketplaces bring convenience to the table with their wide selection of products, efficient communication channels, secure payment options, and doorstep delivery. It’s all about saving time and effort while enjoying a seamless shopping experience. So go ahead, dive into the virtual marketplace and experience the convenience for yourself.
In What Ways Can Virtual Marketplaces Provide Financial Benefits For Buyers And Sellers?
Virtual marketplaces offer a wide array of financial advantages for both buyers and sellers. For buyers, these platforms provide a vast selection of products at competitive prices, allowing them to compare prices, read reviews, and make informed purchasing decisions. This ultimately leads to significant savings on items like electronics, clothing, and household goods. On the other hand, sellers can benefit from virtual marketplaces by reaching a larger customer base and expanding their audience. By eliminating the need for a physical store, sellers can reduce overhead costs and increase their profit margins. Moreover, virtual marketplaces often offer helpful tools and resources for inventory management, sales tracking, and product promotion, further enhancing the financial success of sellers.
Another financial benefit that virtual marketplaces offer to both buyers and sellers is the potential for additional income. Buyers can easily resell items they no longer need or use, converting their unwanted belongings into cash. Similarly, sellers can tap into the demand for used or second-hand products, generating extra revenue by selling pre-owned items. This is particularly advantageous for individuals who want to declutter their homes or monetize their hobbies.
Overall, virtual marketplaces provide a range of financial advantages for both buyers and sellers. They allow for cost savings, increased profit margins, and additional income opportunities. By offering a convenient and lucrative platform for buying and selling, virtual marketplaces have become a valuable resource in today’s market landscape.
How Does A Virtual Marketplace Enhance Buying And Selling Experiences?
A virtual marketplace enhances the buying and selling experience in several ways. Firstly, it offers a wide selection of products and services, bringing together sellers from around the world. This means that you have a better chance of finding exactly what you’re looking for, whether it’s clothing, electronics, or rare collectibles.
Secondly, virtual marketplaces are incredibly convenient and simple to use. Gone are the days of spending hours browsing different stores or going from one location to another. With just a few clicks, you can explore countless listings, compare prices, and read reviews from other buyers. These marketplaces also make the buying process easier by providing secure payment methods and facilitating shipping and delivery. You can complete a purchase without leaving the comfort of your own home.
In addition, virtual marketplaces create a sense of community and trust among buyers and sellers. Sellers on these platforms are often rated and reviewed by previous buyers, which allows you to make informed decisions. You can also feel confident in your purchases, knowing that you have access to feedback from others. Furthermore, virtual marketplaces usually have strong customer support systems in place to help you and resolve any issues that may arise.
In conclusion, virtual marketplaces enhance the buying and selling experience by offering a wide range of products, providing convenience and simplicity, and fostering a sense of community and trust. Whether you’re a buyer looking for something specific or a seller wanting to reach a larger audience, virtual marketplaces offer numerous benefits for everyone involved. So, why not take advantage of these platforms and make your buying and selling experiences even better?
What Security Measures Do Virtual Marketplaces Offer For Transactions?
Virtual marketplaces offer a bunch of security measures to make sure your transactions are safe and sound. One of the most important security measures is the use of secure payment processing. Basically, these marketplaces team up with trusted payment gateways like PayPal or Stripe. They use fancy encryption technology to keep your sensitive financial info safe and sound. So, when you make a payment, your deets are transmitted and stored securely. This helps reduce the chances of sneaky folks getting access to your info and pulling off any funny business.
On top of secure payment processing, virtual marketplaces often have identity verification measures in place. This is to make sure that everyone on the platform is who they say they are and cut down on sneaky scammers. Some marketplaces might ask you to prove your identity by showing some government-issued ID or linking up your social media accounts. It’s an extra layer of security that helps build trust and keeps things transparent in the marketplace community.
Virtual marketplaces also have dispute resolution mechanisms to protect both buyers and sellers. If there’s ever a problem with a transaction, these marketplaces usually have a system in place where you can work things out. They provide a platform for mediation or arbitration, so both sides can present their cases and come to a fair resolution. This helps stop scams or dodgy transactions and gives folks some peace of mind that their concerns will be heard and taken care of.
All in all, virtual marketplaces take security measures seriously to make transactions safer for everyone involved. From secure payment processing to identity verification and dispute resolution, they’re all about protecting buyers and sellers and building trust in their communities. But remember, it’s still important to be cautious and use your noggin when you’re doing business online. Do your research on sellers, read those reviews, and opt for secure payment methods. Stay safe out there!


Proposed Revision of Actuarial Standard of Practice No. 27
Selection of Economic Assumptions for Measuring Pension Obligations
TO: Members of Actuarial Organizations Governed by the Standards of Practice of the Actuarial Standards Board and Other Persons Interested in the Selection of Economic Assumptions for Measuring Pension Obligations
FROM: Actuarial Standards Board (ASB)
SUBJ: Proposed Revision of Actuarial Standard of Practice (ASOP) No. 27
This booklet contains the exposure draft of the proposed revision of ASOP No. 27, Selection of Economic Assumptions for Measuring Pension Obligations. Please review this exposure draft and give the ASB the benefit of your comments and suggestions. Each written response and each response sent by e-mail to the address below will be acknowledged, and all responses will receive appropriate consideration by the drafting committee in preparing the final document for approval by the ASB.
The ASB accepts comments by either electronic or conventional mail. The preferred form is e-mail, as it eases the task of grouping comments by section. If you wish to use e-mail, please send a message to firstname.lastname@example.org. You may include your comments either in the body of the message or as an attachment prepared in any commonly used word processing format. Please include the phrase “ASOP No. 27 Revision” in the subject line of your message.
If you wish to use conventional mail, please send comments to the following address:
ASOP No. 27 Revision
Actuarial Standards Board
1100 Seventeenth Street, NW, 7th Floor
Washington, DC 20036-4601
Deadline for receipt of responses in the ASB office: October 31, 2005
The Actuarial Standards Board adopted the existing ASOP No. 27 in 1996 as one of several standards designed to provide guidance on key elements in measuring pension obligations. In March 2005, the ASB approved the second exposure draft of a proposed revision of ASOP No. 4, Measuring Pension Obligations and Determining Pension Plan Costs or Contributions, which will be the “umbrella” standard that addresses overall considerations in the selection of assumptions and methods for measuring pension obligations.
The existing ASOP No. 27 contains a statement to the effect that, in case of a conflict between the guidance in ASOP No. 27 and ASOP No. 4, ASOP No. 27 will govern. However, the ASB intends that the proposed revision of ASOP No. 4 should govern in any such conflicts, and the proposed revision of ASOP No. 4 does conflict with ASOP No. 27 in one substantive way. The ASB is not releasing for comment a complete version of ASOP No. 27 and is not soliciting comments on the other issues at the time. Instead, this exposure draft highlights only the wording changes that will be made to resolve the conflict regarding which standard governs. A more comprehensive review is intended for the future, at which time readers would be encouraged to comment on all aspects of the standard.
The ASB plans to adopt this proposed revision of ASOP No. 27 with the same effective date as the proposed revision of ASOP No. 4.
The following changes are proposed:
1. In the transmittal memorandum, delete the second and third sentences of the first paragraph, which state, “This standard supersedes ASOP No. 4, Measuring Pension Obligations, if a conflict exists. It also provides an alternative way to comply with the disclosure of exceptions requirement in ASOP No. 2, Recommendations for Actuarial Communications Related to Statements of Financial Accounting Standards Nos. 87 and 88, insofar as it pertains to economic assumptions.”
In addition to that specific change, the ASB might make other nonsubstantive changes in the transmittal memorandum to reflect the current format of ASOPs and the current status of ASOP No. 4, ASOP No. 35, and the proposed ASOP on the selection and use of asset valuation methods in pension valuations.
2. In section 1.2, Scope, revise the first sentence of the second paragraph to state explicitly that ASOP No. 4 will govern in the event of a conflict and delete the second sentence entirely. These proposed changes are shown below:
1.2 Scope – This standard applies to the selection of economic assumptions to measure obligations under any defined benefit pension plan that is not a social insurance program (unless ASOPs on social insurance explicitly call for application of this standard). Measurements of defined benefit pension plan obligations include calculations such as funding valuations or other assignment of plan costs to time periods, liability measurements or other actuarial present value calculations, and cash flow projections or other estimates of the magnitude of future plan obligations. Measurements of pension obligations do not generally include individual benefit calculations or individual benefit statement estimates.
To the extent that the guidance in this standard may conflict with ASOP No. 4, this standardASOP No.4 will govern. Furthermore, compliance with section 4.2 of this standard is deemed to fully satisfy the disclosure of exceptions requirement of ASOP No. 2, Recommendations for Actuarial Communications Related to Statements of Financial Accounting Standards Nos. 87 and 88, insofar as it pertains to economic assumptions. If a conflict exists between this standard and applicable laws or regulations, the actuary is obligated to comply with the laws or regulations.
This standard does not apply to the selection of an assumption where the actuary is precluded from exercising independent judgment by an applicable law, regulation, or other binding authority (i.e., when a specific assumption is mandated or when only a specified range of assumptions is deemed to be acceptable). For example, the standard does not apply to the selection of a current liability interest rate range under Internal Revenue Code (IRC) section 412, because the determination of such a range is governed by the IRC. In addition, the standard does not apply to the selection of the current liability interest rate within the specified range if, as is the case at the date this standard was published, the Internal Revenue Service deems any rate within the range to be acceptable.
Throughout this standard, any reference to selecting economic assumptions also includes giving advice on selecting economic assumptions. For instance, the actuary may advise the plan sponsor on selecting economic assumptions for Statement of Financial Accounting Standards (SFAS) Nos. 87 and 88 or Governmental Accounting Standards Board (GASB) Statement Nos. 25 and 27, but the plan sponsor is ultimately responsible for selecting these assumptions. This standard applies to the actuarial advice given in such situations, within the constraints imposed by the relevant accounting standards.
The ASB reviewed the draft at the March 2005 board meeting and approved its exposure.
Pension Committee of the ASB
Phillip A. Romello, Chairperson
David L. Driscoll John F. Langhans
David R. Fleiss Michael B. Preston
Marilyn F. Janzen Frank Todisco
Daniel G. Laline Jr.
Actuarial Standards Board
Michael A. LaMonica, Chairperson
Cecil D. Bykerk William A. Reimert
William C. Cutlip Lawrence J. Sher
Lew H. Nathan Karen F. Terry
Godfrey Perrott William C. Weller


Welcome to the Webpage of the Association of Finnish Sawmillmen!
The Association of Finnish Sawmillmen was founded in 1927. The purpose of the association is to act as a link between professionals of sawmill industry as well as to promote Finnish sawmill industry.
To fulfill its function the association
- Discusses about topics related to sawmill industry in its meetings
- Organizes lectures and excursions
- Issues technical statements, contracts researches and publishes publications
- Grants scholarships and subsidies to increase the professional skills of the members
- Keeps in contact with other forest industry organizations both in Finland and abroad


PARAMOUNT RANKED #5 AMONG TOP 100 SMES OF DUBAI | Ranked #5 among 4532 Competing Companies.
Dubai, Nov. 15th 2015: Paramount bagged the 5th rank in the third cycle of Dubai SME100 organized at Madinat Jumeirah, Dubai.
Launched under the patronage of His Highness Sheikh Hamdan Bin Mohammed Bin Rashid Al Maktoum, Crown Prince of Dubai and Chairman of Dubai Executive Council, Dubai SME100 identifies the top performing SMEs in Dubai to help groom them into bigger and more sustainable enterprises, and to support them in their growth into larger and internationally oriented companies.
Since the program’s inception, Paramount has been a part of Dubai SME100 and was awarded the 9th and 31st ranks in the first and second cycles respectively. This latest cycle of Dubai SME100 focused on the performance of the participating companies in the period 2012-14 and evaluated their growth in six categories, namely, Growth Performance; Innovation; Human Capital Development; International Orientation; Corporate Governance and Corporate Social Responsibility. Paramount achieved substantial growth in all prescribed categories during the said period as evident in its ascent from its 31st rank in the previous cycle to the 5th rank it has secured now. Even in each individual category, Paramount has surpassed its contemporaries by a large margin. It was placed at 3rd position for Growth Performance, 8th for Innovation, 1st for Human Capital Development, 4th for International Orientation, 6th for Corporate Governance and 1st for Corporate Social Responsibility.
Speaking at the event, Paramount’s CEO, Mr. Premchand Kurup, said:
“Taking a business from the start-up stage through the build phase and then to the growth phase calls for expertise over enthusiasm. The Dubai SME100 is doing a remarkable job of enabling us to build the required expertise. Recognitions like these not only tell us how far we have come as a company but also how far we need to go. We are honored and humbled at the same time.”
With a legacy spanning more than two decades, Paramount has been the pioneer in providing technology and services to secure the Information Assets of businesses across GCC. Founded in 1992, transformed in 1999 and re-invented in 2007, the company considers itself a “class in transformation”. The company is also a part of the region’s rarest breed of organizations which has been awarded ISO 27001, ISO 9001, ISO 22301 and ISO 20000 certifications. On top of that, Paramount has also won numerous accolades like Dubai Quality Appreciation Program, Mohammed bin Rashid Award for Business Excellence, Dubai Chamber’s Happiness at the Workplace Award while it is regular winner of Dubai Chamber CSR Label and Dubai SME100 rankings.


Neos Credits (NCR) is the official currency of Neos Metaverse. In the current beta version of Neos, it is possible to send NCR to other users in order to conduct self organized economic activity, tip world creators and other users. NCR will further be used with the planned Neos Store and Neos Jobs marketplaces, when those are implemented.
NCR is in the process of being minted (created) via its Initial Coin Offering (ICO) as set out in the Neos Whitepaper. The format of the NCR ICO was intentionally designed to provide stable and steady growth for early adopters and long-term holders, as well as to facilitate use of NCR as a practical currency rather than for speculation. Funds accrued through the Ethereum minting of NCR will be used exclusively to o fund development of Neos Metaverse through expansion of Neos team, developer, and content creator grants and awards, as well as other activities directly improving the value and enjoyment of time spent in Neos.
Environment and Sustainability
If you have concerns about Neos/NCR's impact to the Environment then we have a separate page for explaining this.
Key details are as follows:
Our total supply of NCR is broken up into a few segments:
- Total supply: 50,000,000 NCR
- Total mint-able NCR: 48,000,000 NCR
- Reserved for the Community Developer Fund: 2,000,000 NCR
NCR is broken up into a series of batches:
- Number of batches: 500
- Batch size: 100,000 NCR
Each Batch the minting price of NCR increases by: +1.25%
Our initial minting price is: 0.06 USD, with an initial minting cap of: 3 million USD
Based on our batches, extrapolating out to our final pricing:
- Final minting price: ≈29.53 USD‡
- Final minting cap: ≈1.47 billion USD‡
‡ hypothetical values if/when total mint is complete
- Decimal places: 18
- Subunits: 1 Neos Credit
- = 1,000 Neos Units
- = 1,000,000,000,000,000,000 noi
- Character sign: ℕ Double-Struck Capital N (Unicode +2115)
- NCR genesis contract address:
0xdb5c3c46e28b53a39c255aa39a411dd64e5fed9cDO NOT SEND ETH OR NCR TO THIS ADDRESS
- NCR minting contract address: Listed on the https://neos.com/ website.
Using NCR with Neos
Every Neos Account has an associated managed wallet for NCR. Private keys for these wallets are held in cold storage. NCR can be natively sent and received by users within Neos as well as withdrawn to / deposited from external cryptocurrency wallets. The current balance of a user’s managed wallet is shown by the UserInfo facet in the Dash menu (present toward the top left of the Dash Home screen by default). This also shows balances for KFC (Kompletely Fake Coin), an explicitly valueless token intended for testing purposes, and CDFT.
NCR may be sent using the ‘Send Credits’ button on the the Contacts screen in the Dash or via objects using the TipJar component. There are several manual confirmations required, so users are unlikely to accidentally send NCR if they do not mean to. Transactions between Neos Account managed wallets are not present on the Ethereum blockchain which avoids transaction fees and allows for quicker transfers. Withdrawals and deposits to and from external wallets are validated on the blockchain and, at present, must be manually confirmed. This may take up to 48 hours. The addresses for withdrawing / depositing credits can be found by pressing the respective buttons in the facet on the Dash Home screen (by default present towards the lower right side).
See #Tutorials for guides which include the depositing / withdrawal processes.
You can also Buy Storage with NCR.
Minting and ICO
NCR is currently undergoing its ICO where new NCR tokens can be minted via Patreon or by sending Ether (ETH) to the NCR minting contract address available on the website https://neos.com/. Note that this minting address is NOT the same as the genesis contract address - ETH should not be sent to the genesis contract address or it may be irretrievably lost!
Minting proceeds in batches of 100,000 NCR with a total of 500 batches of which 20 are reserved for the Community Developer Fund (CDF).
The cost of NCR is denominated in US Dollars ($, USD); the price for the first batch was 0.06 USD and the price rises by 1.25% per batch. This results in an exponentially growing USD per NCR ratio as minting proceeds (see figures on the right). For the final batch, the price per NCR is expected to be ≈29.53 USD. Following completion of minting, the price of NCR will be determined by its use within the Neos economy and free trading on exchanges. The progress of the ICO, including the current batch number, can be seen on the official Neos website. An important feature of the NCR minting price being denominated in USD is that people wishing to mint NCR by purchasing ETH with traditional fiat currencies (such as USD, EUR, CNY, JPY etc.) do not need to be particularly concerned about the highly fluctuating ETH exchange rate.
NCR is minted via Patreon or with Ethereum. The price of NCR per batch is set in USD. Minting transactions are currently confirmed manually. Processing of transactions is performed in order of their blockchain confirmation times within 48 hours. Seven blockchain confirmations are required for a transaction to be considered confirmed.
Note that, in order to receive minted NCR, ETH must be sent from a wallet which directly manages your private key and is able to receive ERC-20 tokens, such as Metamask. Generally, accounts managed by an exchange (Coinbase, Bitstamp, Kraken etc.) are not suitable for receiving NCR. ETH may be permanently lost if it is sent to the minting address from an unsuitable wallet. Due to price movements from trading or shifts in the ETH exchange rate, trading ETH for NCR on Uniswap may be more or less advantageous than minting new NCR.
For a step-by-step guide on minting NCR starting with fiat currency see #Tutorials.
Patreon pledges are another way to mint NCR as part of the reward for supporting Neos on Patreon. The amount varies depending on the Patreon membership tier (starting from the $6 Blade Runner tier) and will usually represent approximately 50 – 70% of the value of the corresponding pledge.
It is possible to pledge an amount higher than any specifically listed tier and to receive a corresponding amount of NCR. However, this is only possible if the pledge is denominated in USD. NCR rewards for pledges denominated in other currencies, but not exactly matching any official tier, will only be equal to the reward for the tier below the value of the pledge. This discrepancy is due to design choice in the Patreon API which means the Neos team cannot determine the exact exchange rate, and thus appropriate reward scale, used for non-USD pledges.
Patreon transactions for Neos are processed at the start of each month and Patreon income is then used to mint NCR for rewards. For Patrons subscribing mid-month, no money will be taken (and no NCR rewards provided) until the start of the next month when they are first billed. NCR rewards are typically distributed a few days after the start of each month and are paid into a user’s managed in-Neos wallet. If a patron does not have a Neos Account linked to their Patreon account, their NCR rewards will be allocated at the time they choose to link their accounts. There are two caveats here which mean linking to a Neos Account is strongly recommended immediately upon becoming a Patron:
- The reward amount is calculated using the exchange rate at time of account linking, therefore a Patron may lose out on NCR rewards if part of their membership was spent at a higher exchange rate before a reward halving.
- Upon account linking, the system will attempt to match the pledged amounts to a specific pledge tier. If the Patron has subscribed in a non-USD currency this will not be possible and the system will provide rewards corresponding to the tier below the total amount. E.g. A Patron pledged at the ($12) Gunter tier for 4 months in any non-USD currency and then linked to a Neos Account to claim their rewards. They will get $36 worth of rewards (according to the Patreon membership reward scale) because that is the closest perk below the unclaimed sum of $48, with the next perk level being $72.
Trading NCR on exchanges
It is strongly recommended that people intending to mint NCR, or otherwise use cryptocurrency, familiarize themselves with some of the fundamentals of the technology. Cryptocurrencies are an area of extremely active software development and may present advantages over fiat currencies for certain purposes. However, more responsibility rests with users to ensure the security of their funds and that their transactions are sent to the correct addresses due to the decentralized nature of cryptocurrencies. Note that the regulatory environment (including taxation rules) governing cryptocurrency transactions and storage can vary between states and countries - it is the responsibility of each individual to determine how to comply with local laws. Below are some useful introductory videos:
- An accessible introduction to the basics of cryptocurrency:
- Video tutorial which covers buying Ethereum, minting NCR, and sending it to the in-Neos managed wallet (Note that some UI shown in the video is now out of date):
- Video tutorial which covers withdrawing NCR from the in-Neos wallet and selling it on an exchange (Note that some UI shown in the video is now out of date):


BRI Received the "Best Bank for CSR" Award at Asiamoney Best Bank Awards 2018: Indonesia
As the oldest bank in Indonesia, Bank Rakyat Indonesia has become a pioneer in social contributions to the development programs, especially, for the Indonesian public sector. Under the leadership of Director, Mr. Suprajarto, BRI actively participates in providing natural disaster aid, education support and health improvement. During the 2017-2018 period, a total donation of US $ 10 million was channeled to the community by BRI, which took the photograph "Proud to be Indonesian".
In its role as a state-owned company, BRI persistently fulfills its responsibilities "to help empower the community's economy"
Some of BRI's Corporate Social Responsibility Program includes, Indonesia Sejahtera, program which aims to reduce Indonesia's poverty rate. Indonesia Lestari BRI program that plays a role in restoring wildlife habitat and conservation, especially mangroves. BRI also often seeks to preserve the environment through the BRI Indonesia Sustainable program that plays a role in restoring wildlife habitat and conservation, especially mangroves. The total funds that have been donated by BRI for social development have reached Rp. 32.09 billion or US $ 2.2 million during 2017.
With its focus on developing and empowering micro-businesses, BRI designed thousands of low-interest loans and fund channels that were able to strengthen and encourage the presence of small businesses by helping working capital and fixed assets be achieved through its partnership program. In the aspect of partnership loans, throughout 2017 BRI has allocated US $ 15 million to more than 300 small ownership in agriculture, fisheries, and livestock.


The attractive and functional extending Ledbury dining table is the perfect solution for your dining needs. Constructed from high quality birch veneer with a delightful pale birch finish, this table will bring a fresh and clean look to your dining space. Part of the Ledbury collection. Table size: H73.5, L150, W80cm. Size of table extended H73.5cm. Size of table extended L190cm. Wood veneer table and wood veneer legs. Weight of table 39kg. EAN: 5055529589234.
Sold by: Argos
More savings at Argos
More savings on Unbranded
Product Category: Home and garden: Dining tables and chairs
More savings in Home and garden: Dining tables and chairs
Price Drop City has been tracking this product since Sunday 10 August 2014. Since then, the lowest price it has sold for is £259.99 (first seen on Sunday 10 August 2014) and the highest price it has sold for is £412.69 (first seen on Sunday 9 November 2014).
The median price over the time we have been tracking it is £259.99.
This product has changed price six times since we started tracking it, giving it a price volatility rating of 2.


The College of Tourism in the University of Kerbala conducted a workshop entitled ‘Ecotourism: The Most Important Means of Sustainable Development and Green Economy’. The event was attended by several lecturers and staff members from the college.
The workshop, which was conducted by Mr. Ali Hussein, discussed the indicators of tourism growth, the effects of traditional tourism on the environment, the differences between traditional tourism and ecotourism, and the importance of applying the basis of ecotourism in Iraq.
The workshop concluded that ecotourism is an essential component of sustainable development and green economy. Moreover, Mr.Ali emphasized that the sectors which are related to tourism should cooperate to establish the basis of ecotourism in Iraq, ecotourism should be integrated in the curriculum of the schools, and the government should conduct conferences as well as exhibitions about ecotourism to promote tourism in Iraq.


Juan de Arona
Located in one of the principal avenues of San Isidro district, minutes away from one of the main business areas of the city that holds the headquarters of the country’s largest companies and banks. Additionally, it is blocks away from Javier Prado Ave, the second largest avenue in the city, providing good public transportation and proximity to many entertainment establishments. This is a 10-story building that contemplates a residential and a retail component.
Located on Miraflores, one of the districts with the highest standards of living, due to its extensive number of public parks, plazas and a bustling commercial scene with a variety of services ranging from modern malls, high end hotels, local and international cuisine to crafting stores, art galleries, theatres and recreational centers. All of this has positioned Miraflores as the go-to touristic area of Lima. This is a 22-story building that contemplates a residential and a retail component.


On TOMS Shoes
TOMS Shoes is a company with an extraordinary premise: with every pair of TOMS they sell, they also give a pair of new shoes to a child in need in places like Argentina, Ethiopia, and South Africa. The shoes protect children from cuts, sores, and soil-transmitted diseases that can penetrate the skin through bare feet, and they also complete the uniform they need to attend school. The TOMS One for One business model has resulted in more than a half-million pairs of new shoes given to children around the world, including the U.S. through its giving partners.
TOMS is the fifth different business founded by 33-year-old Blake Mycoskie. Earlier start-ups include a door-to-door laundry company and an online driver’s education school. Former President Clinton has called Mycoskie “one of the most interesting entrepreneurs (I’ve) ever met,” and the company and its founder have been covered by Time, People, CBS News, and scores of other media. While in Chicago for a “Style Your Sole” event at the Steelcase showroom, Mycoskie sat down with Threesixty to discuss the TOMS sustainable business model.
Where did the idea for TOMS come from?
I was on vacation in Argentina and met a few women at a café who were doing a volunteer shoe drive. They were going around to the wealthy people in Buenos Aires, collecting slightly used shoes, and then putting them on these children about two hours outside of the city who desperately needed shoes to go to school. I went with them, and it was something amazing. I saw all these incredibly compassionate, loving people, getting on their hands and knees, putting these shoes on these kids’ feet.
How did that lead to the One for One model?
On the one hand, I was really touched, but on the other hand a little bit concerned. I thought, these volunteers are going to go home, and these kids are going to grow out of these shoes, or they’re going to wear out of them. Who’s going to give the next pair of shoes? How is this really going to be sustained? I thought there needed to be a better way than just the typical charity model. So I came up with this idea: instead of starting a charity, what if we start a business, a for-profit company, where every time we sold a pair of shoes, we gave a pair away? That way we wouldn’t be dependent on donations and foundations.
You wanted to avoid a traditional charitable giving model?
I worried about sustainability. I kept thinking, if I start a charity, maybe the first year would be great: my parents and friends and family would donate, and I’d buy shoes and give them to my kids. Maybe the second year would be great, but then what happens if you have something like Hurricane Katrina and I go to my supporters and they say, “Well, we’re donating to Hurricane Katrina relief?” Rightfully so, but what am I going to tell the kids that are used to wearing shoes now? I never want to be in that position, and that’s one of the reasons why I decided to create this one-for-one model.
Was that a life-changing moment for you?
That would be really romantic, but the truth is, no. When I had the idea, it was just that, an idea, it was a hypothetical. But when life really did change, when it really got turned upside down, was when I was on that first TOMS Shoe Drop. When I was putting these shoes on kids, it was just amazing. That was when I knew this is my calling, this is what I’m supposed to be doing with the entrepreneurial skills and gifts that I have been given.
Is TOMS a sustainable business?
I used the capital from selling my last business to my old partners to fund TOMS. We’ve never had to go to an investor, it’s been completely self-funded, so we can stay true to our giving philosophy in our business the way that we want to and not the way that maybe an investor or someone else of influence would want. I’m an entrepreneur. I want to build a business. But at the same time, profit is not the main thing driving the business. It’s important that we’re profitable, and this year we will be for the first time, because that’s the only way you can truly have sustainability. Ultimately, I’m trying to create something that’s going to be here long after I’m gone.
You’re defining sustainability in a different way…
You hear a lot about sustainability in all different realms now. Definitely on the environmental side, on the business practice side, etc. For me, sustainability is knowing that when I give a child a pair of shoes, that when they wear them out or grow out of them, they’ll be able to get another pair, and another pair. We’re going to keep them in shoes because that allows them to go to school and prevents foot diseases. For us to truly say we’re sustainable, we have to not only build a business so we are allowed to continue to give shoes by selling shoes, but we also build profits so if we have a bad season, we can continue to give shoes. The fashion business is very cyclical; that’s just part of the business.
What about the environmental aspect of sustainability?
We’re working on it. Not every practice is as good as it could be, but we’re getting there. We’re focusing, for example, on what we can do in our office. We have a “green team” that really has helped change a lot of our internal practices, some as simple as not using bottled water in the office, using coffee mugs instead of paper cups, and saving all the packaging that comes into our headquarters to reuse for sending things out.
How sustainable is TOMS manufacturing?
We manufacture now in Argentina, Ethiopia, and China. It’s based on where we’re giving. We’re trying to eliminate or reduce transport and energy and cost. We require that the factories operate under sound labor conditions, pay fair wages, and follow local labor standards, and a code of conduct is signed by all factories. Our production staff routinely visits these factories to make sure they are maintaining these working standards. We also have third parties audit the factories at least once a year to ensure they adhere to proper labor regulations. In fact, we recently had to part ways with a supplier over healthy and safety concerns.
Are TOMS shoes sustainable products?
One of the new materials we introduced this year looks like a normal canvas, but it’s actually made with 70% recycled plastic bottles and 30% hemp. It’s very environmentally sustainable, it’s very strong. Many of our shoes use pesticide-free cotton canvas, and recycled rubber scraps in the bottom unit material. Starting next spring the TOMS shoebox will be completely redesigned with post-consumer recycled paper and soy inks. We’re experimenting with new types of materials for our shoes and constantly improving, but we have a long way to go.
Does every TOMS employee get a chance to distribute the shoes to kids?
We pay for every single employee at TOMS — and we have 72 full-time people– to go on a Shoe Drop once every two years. That requires everyone to work as a team, because you can’t leave for two weeks unless you have someone who can do at least part of your job while you’re gone. So no one becomes the holder of the information. It requires more teamwork this way. It also costs us about $3,000 each time we send someone. But when they come back they are so inspired and excited and energized — and then they energize and excite everyone else!


the eco friendly water activated shower timer
Own Label Pack
Print – Logo Size 10- 35mm max
$0.25 per color. Min is 500 units
This award winning water saver is probably one of the cleverest items available in today’s growing water saving eco market.
Waterpebble helps to change peoples water consumption habits gradually.
so saving you money!
Showering accounts for 17 percent of the water that Americans use inside their homes, or 1.2 trillion gallons of water used in the United States each year. By following the easy to understand patented Traffic Light system an average family of four could save up to $300 per year on water and energy costs. Including 12,700 gallons of water.
Clever - just set it and forget it!
You are now saving money and reducing your carbon footprint!
For a full range of water saving and energy conservation products visit our main storefront at www.floridaecoproducts.com


Medicare Donut Hole
Frequently asked questions about Medicare Donut Holes:
How does the Medicare donut hole work or what does it mean?
A donut hole is where the Medicare prescription drug coverage goes into a coverage gap or “donut hole” where you, the patient, have to pay for drugs out of your own pocket. Not good!
When does the donut hole start?
In 2018 your coverage gap generally starts once you and your plan have spent $3,750 on covered drugs.
When does the donut hole end or when does it go away?
In 2018 you get out of the donut hole when you have paid $5,000 out-of pocket for covered drugs since the start of the year. When you reach this out of pocket limit, you get Catastrophic Coverage.
When you reach Catastrophic Coverage, you pay either a 5% coinsurance for covered drugs or a copay of $3.35 for covered generic drugs and $8.35 for covered brand-name drugs, whichever is greater.
Can you avoid the Medicare donut hole?
One of the most common ways to avoid going into the donut hole is to buy low cost generic medications throughout the year. You must try to avoid the expensive brand name medications that can speed you right over the cliff into the donut hole. Generic drugs are required by the FDA to have the same ingredients as the brand-name version, at the same dosage, be administered the same way, and be proven to have the same effect. Ask your health care provider if any of your prescriptions can be switched to generics.
Another way to save money and avoid the donut hole is to order 90-day supplies of you generic medications at a discount. Pure Life Pharmacy specifically has plans to encourage the 90-day supply purchase of generics. We have a “buy 2 months get the 3rd month FREE!” program on the most popular maintenance med generics.
Please click this link to see a list of our generics on promotion.
Here are some reference links for more information on the Medicare donut hole:


This is the fourth year that Unusual Risks have surveyed the availability of HIV Life Assurance in the UK, with the earliest survey result in 2011 indicating only 50%* of insurance providers were offering any form of HIV Life Assurance. This year Unusual Risks have expanded their survey to find out more about the availability of Income Protection and Critical Illness Cover to people living with HIV. They have also looked at the number of HIV Positive People that would consider taking out such policies if they became available.
Speaking about their survey, Chris Morgan, Lead Financial Adviser of Unusual Risks said;
‘We recently surveyed the top ten life assurance groups servicing brokers and were delighted to see that 70% of companies are still offering Life Assurance to HIV Positive people. It is encouraging to see a wide range of Life Assurance products available to the HIV community’.
‘Unusual Risks are constantly working with insurance providers to create better products and services for the HIV community. In this year’s survey we also decided to look at the availability of Income Protection Insurance and Critical Illness Cover to people with HIV’.
‘We are now receiving regular enquiries about the availability of Income Protection and Critical Illness Cover from HIV Positive people. However, we are still unable to offer these types of products to people living with HIV as they are unavailable in the market place’.
In this year’s HIV Insurance Survey Unusual Risks established that currently 0%* of the major Insurance companies surveyed currently offered any form of Income Protection Insurance or Critical Illness Cover to people already diagnosed with HIV.
In a further part of their survey Unusual Risks established that 61%* of people living with HIV would consider taking out some form of Income Protection or Critical Illness Cover if it was made available to them in the market place.
Chris Morgan at Unusual Risks led the campaign for the introduction of HIV life Assurance from 1999 through to its introduction in 2009. He believes that it’s now time the UK Insurance industry take a serious look at providing Income Protection and Critical Illness Cover for people with HIV.
If you require more information on HIV Life Assurance, HIV Life Insurance or HIV Mortgages please contact Unusual Risks Mortgage & Insurance Services by phone 0845 474 3075, or by email at firstname.lastname@example.org and on the web www.unusualrisks.co.uk


Long Island, New York is perhaps one of the hottest real estate markets in the US, if not in the world. During the third quarter of 2015, it was reported that sales on the Long Island housing market were at the highest that they’ve ever been over the last twelve years. Despite the recent economic depression hitting many real estate markets, Long Island real estate owners have benefitted from a significant increase in the average sales price.
Given the statistics in the previous paragraph, it is indeed a good time to be a Long Island (LI) realtor. While just about anyone can study up on real estate law to qualify as one, it takes a bit more to become one of the best and thus benefit from the area’s booming property market.
So, what sort of qualities should someone who aspires to be a great LI realtor have?
The following are some of the traits that most of the best LI realtors have:
1.) A working knowledge of the locale.
It is practically impossible for anyone who’s never lived in Long Island or ever sold a house there to make it in the Long Island property market. To be a great LI realtor, you first need to spend some time getting to know the area. Which parts of it are the most active? Which part of Long Island serves as the center of commerce? Which areas have the best schools? Which areas are relatively quiet?
The best realtors can answer the aforementioned questions confidently in a heartbeat, and thus provide great value to their clients. Knowing the area well will help you package a house for a seller in a way that will sell it off quickly. Buyers, on the other hand, will appreciate it if you are able to zero in on the sort of properties that serve their stated needs. If you have difficulty answering the said questions, then perhaps you need to learn the lay of the land a bit more.
Given the demand for Long island properties as well as the relative shortage of such, buyers and sellers alike value persistence in their brokers. Someone who doesn’t quit easily or does not quit at all is bound to get better results for their client, after all.
One sure sign of a tenacious LI realtor is the initiative to follow up with clients after a home or a property has been shown.
3.) A certain degree of showmanship.
The best realtors are always impeccably groomed and confident. They often exude the sort of quiet self-assurance needed to put prospective buyers at ease. Often, buyers gravitate towards the kind of realtor who seems to put only the best properties on his or her listings.
A good LI realtor should also be able to showcase and present the home or property of their client as though they take a great personal pride in the making of such. Rather than just going through the motions, the realtor should be enthusiastic about the house’s biggest selling points, be it the location, décor, or facilities.
4.) Good connections.
One of the reasons why people hire brokers is because they are supposed to have a good network of people who are both buying or selling a property. Top realtors not only have the best property listings. They also have access to a very comprehensive and updated list of prospective buyers. Having one of the two is good, but having both will propel you even further as a broker.
Unless they function independently, brokers who represent the most renowned realty agencies are also viewed more favorably since they are bound to have undergone intensive training under the latter.


Brian Buffini, Dave Ramsey Share 7 Traits Emigrants Follow to Achieve Unprecedented Success on the EntreLeadership® Podcast
Buffini discusses the winning attributes of successful emigrants on popular podcast hosted by financial expert Dave Ramsey
CARLSBAD, Calif. (May 16, 2023) — Emigrants to America are four times more likely to become millionaires than those born in the United State, according to Brian Buffini, the chairman and founder of Buffini & Company, North America’s largest coaching and real estate training company. Not only that, one out of every five Fortune 500 companies has been started by an emigrant. This, in spite of the fact only 13% of the population is an emigrant.
According to Buffini, those who were born in the United States can achieve that type of success as well, if they follow the principles outlined in his bestselling book, “The Emigrant Edge”. He discusses those attributes during an interview on “EntreLeadership®,” the popular podcast hosted by personal financial expert Dave Ramsey.
Buffini, who was born in Ireland, came to the United States as a young man. A tenacity for hard work helped him achieve astounding success, becoming a millionaire at age 26 and one of California’s top real estate agents before founding Buffini & Company in 1996.
“We’re in the land of opportunity,” Buffini says. “Fortunes are going to be made in the next 5, 10, 15 years. And if people listening today want to do that, they can.”
In the podcast, Buffini and Ramsey discuss what Buffini believes the seven winning attributes of emigrants are. They include:
- An openness to learn.
- A “do whatever it takes” attitude.
- A willingness to outwork others.
- A heartfelt spirit of gratitude.
- A boldness to invest.
- A commitment to delay gratification.
- An appreciation of where you come from.
Of those traits, gratitude was especially important, they notes.
“The two most powerful words in business are ‘thank you,’ “ Buffini says. “And emigrants are grateful for the opportunity to do business here.”
“There is something that is unleashed in the human spirit that allows space, allows margin, to create success only when you learn gratitude,” Ramsey agrees.
The EntreLeadership podcast features real-life, real-time business and leadership coaching from Ramsey as well as other featured business leaders. To view the episode featuring Buffini click here.
Buffini will also be a guest speaker at the EntreLeadership Summit to be held in Nashville, Tenn., May 30-June 2. To learn more and register, visit ramseysolutions.com/shows/summit-livestream.
About Buffini & Company
Buffini & Company is the largest coaching and training company in North America. Founded by real estate legend and master motivator Brian Buffini, the company provides a unique and highly effective lead generation system. Buffini & Company’s comprehensive business coaching, training programs and cutting-edge content have helped more than 3 million professionals in 45 countries improve their business, increase net profit and enhance their quality of life. To learn more about Buffini & Company, visit www.buffiniandcompany.com.
About Brian Buffini Brian Buffini, chairman and founder for Buffini & Company, was born and raised in Dublin, Ireland, emigrated to San Diego, California in 1986, where he became the classic American rags-to-riches story. Discovering real estate, Brian quickly became one of the nation’s top real estate agents working a non-traditional methodology based on building long-term relationships with clients. Today, he travels the world sharing a message of encouragement about how to live your best life. His wit, wisdom and motivational style make him a dynamic speaker and host of “It’s a Good Life” podcast where he delivers simple tips, tools and training for a good life. He is a New York Times, Amazon and Wall Street Journal bestseller with his latest book, “The Emigrant Edge.” Learn more at brianbuffini.com.


Bronze Corporate Motorsports Program
Our most economical corporate program, valid for a one-year period. This program includes:
- Graphics (4" x 8") provided by your company on all race cars for a period of one year. (Valued at $5,000)
- 15 “Warmin’ Up” program vouchers to be used on different occasions or for a corporate outing. These vouchers would be made available to you for a one-year period. (Valued at $10,000)
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Please call for pricing and track availability.


The Incredible Experience of Playing in Casino Korea
The interesting history of how Koreans got known as Casino Korea is quite interesting to say the least. Basically, it all started when some North Korean people decided they desire to open an illegal casino at the illegal border between North and South Korea. It had been an extremely risky and taboo subject, so there were many police who stood by watching. They even setup road blocks to stop vehicles from crossing into the country to visit or do business with the casino.
Eventually, the police learned all about this whole situation and the soldiers guarding the border stopped allowing vehicles to cross. This was when the South Korean businessmen made a decision to build a cheap hotel on the Chinese border. This was the initial step toward what would become referred to as the Casinos of Korea. Eventually, it evolved into what we realize today because the Casinos of South Korea and the Korean Peninsula. Today, there are a lot more than 20 such casinos operating in the Korean peninsula, with more opening in different places.
There are two major reasons why South Korean businessmen decided to open a casino in the North. First of all, it allowed them to utilize the rich Korean gaming culture. It really is no secret that the Korean gaming industry is probably the most profitable on the planet. Many westerners view it to be very similar to the planet of gambling, except for the fact that it is entirely legal in South Korea.
In addition to this, the North Korean businessmen saw a chance to make some quick money by starting a casino in the North. North Korea’s location, being isolated from the rest of the world, made it possible for the north Korean businessmen to charge extremely low charges for their goods. This was a large advantage for the North Korean businessmen. The lack of goods and services in the united kingdom forced the government to interfere and make their life harder. With the current presence of a foreign company, the government had no other choice but to reduce its price or let them sell their goods at an extremely low rate.
Since the casinos started opening in the North, the quantity of foreign tourists to the united states in addition has increased dramatically. Many foreigners saw the wonderful offers that the North Korean casinos offered and believed that they could do the same with real cash. These were the conditions that the North Korean players saw for themselves and it is very easy to see why they decided to take advantage of it. All they had to accomplish was gamble some money plus they won!
Unfortunately, these bargain deals didn’t last long. Regulated by the federal government immediately after its opening, the south Korean players took to the virtual casinos and soon beat the chances and got a thrill from the excitement and fun of playing without risking anything. Soon, the south Korean players were beating the odds and winning the jackpot in virtual casino Korea. With this success, more citizens begun to play there and the country’s appeal grew tremendously.
With the Internet’s popularity growing, more foreign businessmen were looking at the offer of online roulette and they saw the options of gambling in the country. With the people’s interest, the federal government allowed for more casinos to be opened in the south Korea. This trend only increased once the demand became large. Nowadays, there are many online casinos in the south Korea that cater to the needs of the players. They have added features and services such as for example live streaming television and also internet bingo to attract more clients. If you need to experience the excitement and fun of gambling in the real world, then there is absolutely no better place than the south Korea.
If you visit the south Korea, you won’t ever be bored. The casinos can be found in beautiful locations and provide a lot of exciting things to do and see. It is possible to enjoy your stay at the hotels that are situated in the area and try out all the different forms of casino games. As long as you are good at playing online roulette, then you will surely have fun in the casino korea. You may even prefer to visit other attractions in your community such as the Olympic Park and the 우리 카지노 추천 Dong Eui Hospital.


VietJet, a well-known player in the aviation industry, has recently caught the attention of travelers with its unique 0 Rupee ticket offer. This seemingly irresistible deal promises a flight for free but comes with a twist – it ultimately costs 14,000 Rupees. In this article, we’ll dissect this offer and provide a comprehensive overview of what travelers can expect.
The 0 Rupee Ticket: What It Entails
The idea of a “0 Rupee” ticket naturally grabs the attention of budget-conscious travelers. It appears as if you’re getting a flight completely free of charge. However, as the saying goes, “there’s no such thing as a free lunch.” VietJet’s 0 Rupee ticket is no exception.
Understanding the Fine Print
Upon closer inspection, it becomes evident that this offer is more of a marketing strategy than a true freebie. While the base fare might indeed be advertised as 0 Rupees, the total cost inevitably includes additional charges and fees, bringing the grand total to 14,000 Rupees.
Breaking Down the Costs
Taxes and Fees
The primary contributors to the final ticket cost are taxes and various fees. These include airport taxes, security charges, and service fees, among others. It’s crucial for travelers to be aware of these additional costs upfront, as they significantly impact the affordability of the ticket.
Another factor that influences the final ticket cost is dynamic pricing. Airlines often employ this strategy, adjusting fares based on factors such as demand, booking timing, and seat availability. This means that even though the base fare is advertised as 0 Rupees, the final price may vary depending on when and how you book.
Is It Still a Good Deal?
Factors to Consider
Whether or not the 0 Rupee ticket offer by VietJet is a good deal depends on individual circumstances. Travelers should consider factors such as their flexibility with travel dates, willingness to accept potential fluctuations in price, and their overall budget.
Transparency and Expectations
VietJet’s offer highlights the importance of transparency in the airline industry. While the 0 Rupee ticket may seem like a fantastic deal at first glance, travelers must be aware of the additional costs and potential fluctuations in pricing. Setting realistic expectations is key to a satisfying travel experience.
In conclusion, VietJet’s 0 Rupee ticket offer is a compelling marketing tactic that can indeed provide budget-friendly travel opportunities. However, it’s essential for travelers to approach this offer with a clear understanding of the additional costs involved and the potential for price fluctuations. By doing so, they can make an informed decision and determine if this deal aligns with their travel plans and budget.


Iron ore price posts record jumpSpot iron ore posted its biggest one-day gain on record yesterday and China steel futures rose sharply for a second day, supported by hopes Beijing’s approval of $US157 billion ($150 billion) in infrastructure projects would resuscitate steel demand.
Offer prices for imported iron ore cargoes in China rose over the weekend and the benchmark rate jumped by $US6, or 6.7 per cent, to $US95 a tonne on Monday, based on data from information provider Steel Index.
This is the biggest rise ever recorded by the Steel Index, which started assessing spot iron ore prices in April 2009.
“There’s more interest now from buyers to get iron ore cargoes even at prices slightly higher than previous deals. Sentiment’s better,” said an iron ore trader in Shanghai.
Local miners failed to respond to the price jump, with Rio Tinto down 0.4 per cent and Fortescue off 1.7 per cent. The more diversified BHP Billiton was trading flat. Iron ore miners had rallied strongly in the previous two session.
China’s economic planning body on Friday approved projects to build highways, ports and airport runways, that analysts estimate at more than 1 trillion yuan ($150 billion), roughly a quarter the size of the massive stimulus package unleashed in response to the global financial crisis in 2008.
Shanghai rebar futures surged by their 5 per cent limit on Friday on the news, and spot iron ore rose more than 2 per cent.
On Monday, the most-traded rebar contract for January delivery on the Shanghai Futures Exchange hit a two-week high of 3508 yuan a tonne. It closed up 2.7 per cent at 3497 yuan.
“I guess the market’s divided now. Half expect the price gains to continue while the other half are still pessimistic,” said another Shanghai-based trader.
European traders said sentiment had improved on the back of the planned infrastructure spending but many warned the price rise might be temporary as the amount is smaller than previous ones and it would take time before these plans were implemented.
“The news of a trillion yuan being injected into infrastructure spent in China was the biggest catalyst for today’s jump to the upside. Compared to 2009 though when nearly 15 trillion was injected, this is small cheese,” London Dry Bulk, an iron ore brokerage, said in a report.
“When you take a step back and look at this, it is not really that significant and this could be just a knee jerk reaction. Perhaps prices will continue to fall further after the dust settles.”
BHP Billiton is selling more cargoes at a tender on Monday – 100,000 tonnes of 62.7-per cent grade Australian Newman iron ore fines and 90,000 tonnes of 57.7-per cent grade Yandi fines, traders said.
Brazil’s Vale, the world’s top iron ore miner, is selling two cargoes – 134,000 tonnes of 63.36-per cent grade iron ore lumps and 176,000 tonnes of 64.98-per cent grade Carajas fines, said traders.
Traders expect prices at both tenders to rise further.
“We would take this chance to clear our stocks at higher prices. We already received offers that are 30 to 50 yuan higher than the last offers,” said the first trader.
Despite the firmer offers, he said the prices were still about $US10 less than the purchase price of the cargoes, totalling about 200,000 tonnes.
The second trader said he had yet to hear from clients and doubted whether the iron ore price rise would last.
Before this rebound, iron ore and steel prices were in a downward trajectory, with iron ore hitting a near three-year low of $US86.70 a tonne on September 5 and Shanghai rebar futures reaching a record low of 3,206 yuan on September 6.
China’s imports of iron ore in August rose 7.9 per cent from the previous month to a three-month high of 62.45 million tonnes, data showed on Monday, with buyers turning to the international market as a collapse in prices forced domestic producers to slash output.
“Imports stayed high in August because these orders were made in July or earlier. But this certainly implies that there’s oversupply in China,” said Helen Lau, senior commodities analyst at UOB-Kay Hian in Hong Kong.
“We think iron ore prices are still under downside pressure and we maintain our view that in the coming months, iron ore imports will come down to around 30 million to 40 million tonnes. China has a high iron ore inventory, steel production has peaked and demand is weak.”
- Umesh Shanmugam
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Section 10 and its related draft composition rules of CGST bill talks about the composition levy. The basic principle underlying the composition scheme is, to minimize the burden of compliance for small taxpayers. There are around 8 millions taxpayers that are expected to be migrated from the current laws into the GST regime, however many of these taxpayers will have limited turnover and may not have requisite resources and expertise to comply with all the procedure envisaged under the GST. Under the proposed GST regime, a small supplier of goods can opt to pay the GST levy under composition scheme. Important provisions regarding composition levy is as follows.
Basic Conditions for Composition Levy
1. He shall be a registered person under GST
2. His aggregate turnover in the preceding financial year should be less than INR 50 lakhs.
Prohibited Activities under Composition Levy
1. Supply of Services: He is not engaged in the supply of services other than supplies referred to in paragraph 6(b) of
2. Goods not Covered under GST: He is not engaged in making any supply of goods which are not leviable to tax under this
Act. Example: Liquor
3. Inter-State Supply: He is not engaged in making any inter-state outward supplies of goods.
4. He is not engaged in making any supply of goods through and electronic commerce operator who is required to collect tax
at source under section 52.
5. He is not a manufacturer of such goods as may be notified by the Government on recommendations of the Council.
Display of Composition Levy
1. He shall mention the words “composition taxable person, not eligible to collect tax on supplies” at the top of the bill
of supply issued by him.
2. He shall mention the word “composition taxable person” on every notice or signboard displayed at a prominent place at his
principal place of business and at every additional place or places of business.
Advantages of Composition Scheme
Limited Compliance : A normal taxpayer is required to submit a minimum of 3 returns on monthly basis and 1 yearly consolidated retrun. Thus, in a complete year he is required to furnish 37 returns to the government. Non-compliance of which will attract penalty. Further to furnish these returns, a small supplier is bound to maintain detailed books of accounts and keep records of all transactions along with supporting documents. However, under the composition scheme, taxpayer is required to furnish quarterly return and annual return only,thus he need not worry on record keeping and can focus on his business more rather than being occupied in compliance procedures.
Limited Tax Liability : Another benefit of getting registered under the composition scheme is that the tax rate for such taxpayer is nominal under the Model GST Law. Tentatively this rate is expected to be not less than 1% for manufacturer and 0.5% in any other cases instead of a standard reate of 18%
Level Playing Field : Just because a taxpayer has chosen to get registered under the composition scheme, doesn’t mean losing the competitiveness. Since the profit margin of a supplier in composition scheme is more than a large taxpayer, such supplier can outplay the economies of scale of large enterprises by offering competitive prices and key hold the local market of supply. Thus, composition scheme ensures the interest of small suppliers carrying out intrastate transactions and provides with a sustainable and competitive supply market.
Drawbacks of Composition Levy
Limited Territory for Business : A taxpayer registered under the composition scheme is barred from carrying out interstate transactions. Thus, he is compelled to carry only intra-state transactions and limits the territory of his business. Furthermore, this section is in contradiction of “One nation One tax” as this section limits the benefit only to the boundry of the state.
No Credit of Input Tax : There has been no provision of input credit on B2B model, such person will not be allowed the credit of input tax paid from the output liability. Also, the buyer of such goods will not get any credi of tax paid, resulting in price distortion and cascading. This will further result into a loss of businesss as a buyer registered as a normal taxpayer will not get any credit when buying from a person registered under composition scheme. Eventually such buyers might avoid purchases from a taxpayer under composition scheme.
No Collection of Tax : Though the rate of composition tax is kept very nominal at 1% or 2.5%, a taxpayer under composition scheme is not allowed to recover such tax from his buyer, as he is not allowed to raise a tax invoice. Consequently, the burden of such tax is kept on the taxpayer himself and this has to be paid out of his own pocket. Thus, the fundamental principle of limited compliance and tax burden on small taxpaer is defeated here.