paragraph_text: Jacques Gourde (born January 13, 1964 in Saint-Narcisse-de-Beaurivage, Quebec) is a farmer and the Conservative Member of Parliament for Lotbinière—Chutes-de-la-Chaudière. He was first elected in the 2006 federal election and, on February 7, 2006 was appointed Parliamentary Secretary to the Minister of Agriculture and Agri-Food and Minister for the Canadian Wheat Board. Parliamentary Secretary to the Minister of Public Works and Government Services, for Official Languages and for the Economic Development Agency for the Regions of Quebec.

paragraph_text: The Financial Accounting Standards Board (FASB) is a private, non-profit organization standard setting body whose primary purpose is to establish and improve generally accepted accounting principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973.

paragraph_text: While most executive agencies have a single director, administrator, or secretary appointed by the President of the United States, independent agencies (in the narrower sense of being outside presidential control) almost always have a commission, board, or similar collegial body consisting of five to seven members who share power over the agency. (This is why many independent agencies include the word ``Commission ''or`` Board'' in their name.) The president appoints the commissioners or board members, subject to Senate confirmation, but they often serve terms that are staggered and longer than a four - year presidential term, meaning that most presidents will not have the opportunity to appoint all the commissioners of a given independent agency. The president can normally designate which commissioner will serve as the chairperson. Normally there are statutory provisions limiting the president's authority to remove commissioners, typically for incapacity, neglect of duty, malfeasance, or other good cause. In addition, most independent agencies have a statutory requirement of bipartisan membership on the commission, so the president can not simply fill vacancies with members of his own political party.

paragraph_text: On 16 November 2004 a Public Health white paper proposed a smoking ban in almost all public places in England and Wales. Smoking restrictions would be phased in, with a ban on smoking in NHS and government buildings by 2006, in enclosed public places by 2007, and pubs, bars and restaurants (except pubs not serving food) by the end of 2008.

paragraph_text: Since the 1990s food has become a more important part of a pub's trade, and today most pubs serve lunches and dinners at the table in addition to (or instead of) snacks consumed at the bar. They may have a separate dining room. Some pubs serve meals to a higher standard, to match good restaurant standards; these are sometimes termed gastropubs.

paragraph_text: Peter Tyndall is the Ombudsman, Information Commissioner, and Commissioner for Environmental Information of Ireland. As Ombudsman, he is ex-officio member of four important statutory oversight bodies: the Commission for Public Service Appointments, the Referendum Commission, the Constituency Commission and the Standards in Public Office Commission.

paragraph_text: In Europe, it is the provision of accommodation, if anything, that now distinguishes inns from taverns, alehouses and pubs. The latter tend to provide alcohol (and, in the UK, soft drinks and often food), but less commonly accommodation. Inns tend to be older and grander establishments: historically they provided not only food and lodging, but also stabling and fodder for the traveller's horse(s) and on some roads fresh horses for the mail coach. Famous London inns include The George, Southwark and The Tabard. There is however no longer a formal distinction between an inn and other kinds of establishment. Many pubs use "Inn" in their name, either because they are long established former coaching inns, or to summon up a particular kind of image, or in many cases simply as a pun on the word "in", as in "The Welcome Inn", the name of many pubs in Scotland.

paragraph_text: On 27 July 1793, Maximilien Robespierre was elected to the Committee. At this time, the Committee was entering a more powerful and active phase, which would see it become a de facto dictatorship alongside its powerful partner, the Committee of General Security. The role of the Committee of Public Safety included the governance of the war (including the appointment of generals), the appointing of judges and juries for the Revolutionary Tribunal, the provisioning of the armies and the public, the maintenance of public order, and oversight of the state bureaucracy.

paragraph_text: The chair is chosen by the President of the United States from among the members of the Board of Governors; and serves for four - year - terms after appointment. A chair may be appointed for several consecutive terms. William Martin was the longest serving chair, holding the position from 1951 to 1970.

paragraph_text: The auditor's report on the financial statements typically provides very limited details on the procedures and findings of the audit. In contrast, auditors provide much more detail to the board of directors or to the audit committee of the board. Beginning in 2002, many countries have tasked the audit committee with primary responsibility over the audit. For example, in the United States, section 204 of the Sarbanes - Oxley Act passed in 2002 required auditors to communicate certain information to audit committees, which were required to be entirely independent, and also made the audit committee responsible for the auditor's hiring. In August 2012, the U.S. Public Company Accounting Oversight Board finalized Auditing Standard No. 16, which requires additional communications to the audit committee.

paragraph_text: There is no common name for securities commission or financial regulatory agency in each country. Naming has become more complicated as some governments have consolidated or merged organisations and given them a wider remit. They sometimes contain the term securities and commission. Such as the Securities and Exchange Commission of the US or Securities and Futures Commission (Hong Kong). A number also have names based on Financial Authority, such as the Financial Services Authority of the UK or Financial Supervisory Authority (Sweden) or variations such as the Financial Services Agency (Japan).

paragraph_text: Oscar Munoz (born January 1959) is an American businessman. He was named president and chief executive officer (CEO) of United Airlines on September 8, 2015. At the time of this appointment, Munoz had been serving as a member of the board of directors of parent company United Continental Holdings (UCH) since its formation with the 2010 merger between United and Continental. Munoz had been a member of Continental's board of directors since 2004.

paragraph_text: Quality dropped but variety increased with the introduction of microwave ovens and freezer food. "Pub grub" expanded to include British food items such as steak and ale pie, shepherd's pie, fish and chips, bangers and mash, Sunday roast, ploughman's lunch, and pasties. In addition, dishes such as burgers, chicken wings, lasagne and chilli con carne are often served. Some pubs offer elaborate hot and cold snacks free to customers at Sunday lunchtimes, to prevent them getting hungry and leaving for their lunch at home.

paragraph_text: The PCAOB has five Board members, including a Chairman, each of whom is appointed by the SEC, after consultation with the Chairman of the Board of Governors of the Federal Reserve System and the Secretary of the Treasury. Two Board members must be Certified Public Accountants. If the PCAOB Chairman is one of them, he or she may not have been a practicing CPA for at least five years prior to being appointed to the board. Each member serves full - time, for staggered five - year terms. The Board's budget, approved by the SEC each year, is funded by fees paid by the companies and broker - dealers who rely on the audit firms overseen by the Board. The organization has a staff of about 800 and offices in 11 states in addition to its headquarters in Washington.

paragraph_text: The board consists of nine directors. Michael Dell, the founder of the company, serves as chairman of the board and chief executive officer. Other board members include Don Carty, William Gray, Judy Lewent, Klaus Luft, Alex Mandl, Michael A. Miles, and Sam Nunn. Shareholders elect the nine board members at meetings, and those board members who do not get a majority of votes must submit a resignation to the board, which will subsequently choose whether or not to accept the resignation. The board of directors usually sets up five committees having oversight over specific matters. These committees include the Audit Committee, which handles accounting issues, including auditing and reporting; the Compensation Committee, which approves compensation for the CEO and other employees of the company; the Finance Committee, which handles financial matters such as proposed mergers and acquisitions; the Governance and Nominating Committee, which handles various corporate matters (including nomination of the board); and the Antitrust Compliance Committee, which attempts to prevent company practices from violating antitrust laws.[citation needed]

paragraph_text: The National Labor Relations Board (NLRB) is an independent US government agency with responsibilities for enforcing US labor law in relation to collective bargaining and unfair labor practices. Under the National Labor Relations Act of 1935 it supervises elections for labor union representation and can investigate and remedy unfair labor practices. Unfair labor practices may involve union - related situations or instances of protected concerted activity. The NLRB is governed by a five - person board and a General Counsel, all of whom are appointed by the President with the consent of the Senate. Board members are appointed to five - year terms and the General Counsel is appointed to a four - year term. The General Counsel acts as a prosecutor and the Board acts as an appellate judicial body from decisions of administrative law judges.

paragraph_text: It was the pub that first introduced the concept of the bar counter being used to serve the beer. Until that time beer establishments used to bring the beer out to the table or benches, as remains the practice in (for example) beer gardens and other drinking establishments in Germany. A bar might be provided for the manager to do paperwork while keeping an eye on his or her customers, but the casks of ale were kept in a separate taproom. When the first pubs were built, the main room was the public room with a large serving bar copied from the gin houses, the idea being to serve the maximum number of people in the shortest possible time. It became known as the public bar[citation needed]. The other, more private, rooms had no serving bar—they had the beer brought to them from the public bar. There are a number of pubs in the Midlands or the North which still retain this set up but these days the beer is fetched by the customer from the taproom or public bar. One of these is The Vine, known locally as The Bull and Bladder, in Brierley Hill near Birmingham, another the Cock at Broom, Bedfordshire a series of small rooms served drinks and food by waiting staff. In the Manchester district the public bar was known as the "vault", other rooms being the lounge and snug as usual elsewhere. By the early 1970s there was a tendency to change to one large drinking room and breweries were eager to invest in interior design and theming.

paragraph_text: The Institute of Chartered Accountants in England and Wales (ICAEW) was established by royal charter in 1880. It has over 147,000 members. Over 15,000 of these members live and work outside the UK. In 2015, 8,256 students joined ICAEW - the highest ever figure. 82 of FTSE 100 (the leading UK) companies have an ICAEW Chartered Accountant on the board.

paragraph_text: A "country pub" by tradition is a rural public house. However, the distinctive culture surrounding country pubs, that of functioning as a social centre for a village and rural community, has been changing over the last thirty or so years. In the past, many rural pubs provided opportunities for country folk to meet and exchange (often local) news, while others—especially those away from village centres—existed for the general purpose, before the advent of motor transport, of serving travellers as coaching inns.

paragraph_text: The Federal Reserve System is composed of several layers. It is governed by the presidentially appointed Board of Governors or Federal Reserve Board (FRB). Twelve regional Federal Reserve Banks, located in cities throughout the nation, oversee the privately owned U.S. member banks. Nationally chartered commercial banks are required to hold stock in the Federal Reserve Bank of their region, which entitles them to elect some of their board members. The Federal Open Market Committee (FOMC) sets monetary policy; it consists of all seven members of the Board of Governors and the twelve regional bank presidents, though only five bank presidents vote at any given time: the president of the New York Fed and four others who rotate through one - year terms. There are also various advisory councils. Thus, the Federal Reserve System has both public and private components. The structure is considered unique among central banks. It is also unusual in that the United States Department of the Treasury, an entity outside of the central bank, prints the currency used.

Question: What is the equivalent of the American agency that appoints the members of the public company accounting oversight board in the nation whose pubs often serve food?
Answer: Financial Services Authority