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By Emma Snow While lumbering herds of elephants and stalking Bengal tigers capture the imagination of most animal lovers, we often neglect the nature closest to us. Sometimes we need a reminder that we are part of a habitat, and that the miracle of life exists under our very noses. Educator and naturalist Carolyn Duckworth has said, “If you want to understand and become connected to your environment, keeping a field journal is one of the fastest ways to accomplish this goal.” Studies have found that children today consider nature to be somewhere else-on TV, videos, in the National Geographic only. But in reality, a genuine connection to wildlife around the globe is only an extension of a connection to the earth right where you stand. Good naturalists don’t gain their knowledge from formal schooling, they get it in the field, by direct observation. And this observation can start right in your backyard or at the park down the street. This article will offer pointers for keeping a nature journal. It draws heavily on the program laid out in the book Keeping a Nature Journal: Discover a Whole New Way of Seeing the World Around You by Clare Walker Leslie and Charles E. Roth. The tools needed to start nature journaling are simple and inexpensive. One needs a notebook and something to write with. Experimentation will reveal your personal preferences for lined or clear paper, binding type, size, and lead or ink. As you gain experience you may add a small set of watercolor paints or colored pencils. If you use pencils you may need a sharpener, or you can use mechanical pencils, which yield more technical-looking drawings. You may also use a collecting bag for objects that you want to draw and study indoors. (Although you should collect only fallen objects, where permission is given). There are no hard and fast rules for nature journaling, although entering observations using a heading is good practice. For your heading you may include your name, the date and time (it doesn’t have to be an accurate clock time), the place, weather conditions, your first impressions, wind direction (use a compass for this), and cloud patterns and cloud cover. To get started you may find this sequence of observations helpful, as it gets you in the habit of observing all around you: Start by looking at the ground. Get a close up view of individual objects. Try to draw one or more in your journal, labeling each item. Take no more than five minutes per object, and give size measurements (you don’t need a ruler, just estimate.) For further learning, try writing at least one question about each object. Now stand up and draw what comes into view at eye level. Label the object and describe what it’s doing, or what it is part of. Look up from where you are standing. Record what you see above, and how it makes you feel. Nature journals are not just for artists. Don’t worry if your renderings look like scribbles. The point is that you are connecting to your environment. Some questions you may use to direct your journaling, and deepen your connection to the life around you are: What are the trees in my neighborhood? When do they bloom? What do their fruits and seeds look like? What insects use the trees? When do they shed their leaves? How do their seeds get to new sites to grow? What birds live in my neighborhood? What is their activity at various times of the day? How do different species of birds interact with each other? What kinds of insects gather around the light at my doorway each night throughout the year? When and where do mushroom species appear in my neighborhood? Using questions like these you may find yourself discovering both the landscape you live on, and the landscape that lives in you. Those who keep a journal know that journaling is a form of journeying, and a well-kept journal can become a treasured record of where we have been, what we have seen, and what we have felt as we’ve interacted with the world. You don’t have to visit the glaciers of Alaska, or India’s jungles, or the savannahs in Africa to connect to Mother Earth, although who of us wouldn’t jump at the chance? Start by putting roots down right where you stand. “It seems only natural that we should value most what we are in contact with everydayyet the reverse is often true. We appear to place a higher value on rare animals and plants and spectacular views and far-flung places. Of course both are important because they fulfill different needs. But the every day places desperately need our attention-partly because they are changing so fast, and not always for the better, and also because tremendous benefit is to be gained from a personal involvement with your own locality.” ~The Parish Maps Project, London, England, 1987 Emma Snow has always adored wild animals. Emma provides content for Wildlife Animals http://www.wildlife-animals.com and Riding Stable http://www.riding-stable.com. Article Source: http://EzineArticles.com/?expert=Emma_Snow http://EzineArticles.com/?How-to-Observe-Wildlife-Without-Leaving-Home&id=461749 phentermine online doctor approval can i buy phentermine online sisters pharmacy phentermine us online pharmacy phentermine

By Sarah Jane Keyser “Roger, you must get those contracts completed for this month’s sales and don’t forget, we have a meeting tomorrow at 9:00. Don’t be late again!” Roger was a super salesman, but he risked losing his job because he was too busy rushing from client to client to get his paper work completed. He missed meetings and was disruptive when he did come. His boss saw how his energy and enthusiasm brought in clients, but considered him childishly irresponsible with him and his colleagues. What Roger wouldn’t admit and his boss didn’t know was that Roger had Attention Deficit with Hyperactivity Disorder(ADHD). The hyperactive part gives him lots of energy and enthusiasm to go go when doing what he loves doing: talking about his products, socializing with clients or meeting new people. The attention deficit causes his brain to disconnect when doing boring stuff like completing forms, attending meetings or dealing with colleagues. AD/HD is a neurological difference in the brain. The ADHD brain can be very effective when following a passion but shuts down when doing the daily grind. Medication is helpful for some but often not sufficient. Coaching provides positive support and guidance for anyone with ADHD but especially for those who don’t want to take medication. The difficulty for Roger was that he often forgot to get information or would lose the paper he had written it on, and he found the contract forms confusing. Through several coaching sessions and much prodding, Roger designed a form that was logical to him for collecting and recording all the data he needed and fixed a time in his agenda to complete each contract. He first resisted but with repeated support and encouragement he became adept at completing contracts. Once he understood that he was not just a “naughty boy”, as he had been told so often, but that he had been struggling with a brain that was superbly creative when working with clients but just not designed for administrative work. To his surprise and joy, he was able to relax at home. He had never realized how unfinished business drained his energy and made him irritable. While he found clients stimulating, with colleagues and family he had relational problems which are typical of those with ADHD. At first Roger was huffy; “People should take me as I am!” But once he mastered his contracts, he felt more relaxed and saw that it could be helpful to have a fresh look at his colleagues. Roger reviewed his social skills and decided that he needed to work on listening skills. Soon he was on a roll. Appreciation from his colleagues at work for the “NEW Roger” made all the difference. To most people the tasks Roger had difficulty with seem trivial and obvious, but they are typical of what makes life so difficult for people with ADHD. If you feel your career might be in jeopardy due to problems like Roger’s, here are three steps for you. 1. Acknowledge the problem. Admitting to yourself that things aren’t working is often difficult for people with ADHD. Listen to your friends and family. 2. Get help. If you could do it yourself, you wouldn’t be where you are today. 3. Prepare to change. You need to rethink your world view and your way of doing things. Start today. Sarah Jane Keyser worked for many years with computers as programmer, analyst, and user trainer, but her struggle with inattentive ADD kept getting in the way of her plans and dreams. Once ADD was identified and the great need that coaching filled, she added ADD Coach training (ADDCoach Academy) to complete her preparation for a new career as ADD Coach. Learn more about ADHD at http://www.CoachingKeytoADD.com or sign up for Zebra Stripes, a free E-zine for ADHD at http://www.coachingkeytoadd.com/newsletter/newsarchive.html Article Source: http://EzineArticles.com/?expert=Sarah_Jane_Keyser http://EzineArticles.com/?Has-ADHD-Put-Your-Career-in-Danger?–3-Steps-to-Get-You-Back-on-Track&id=48702 cheapest phentermine without prescription can i buy phentermine online cheapest phentermine without a prescription classic pharmacy phentermine

By Patrick Malcolm Mulberry trees were well known in the ancient civilizations of the world. They were famous fruit trees, because of the delicious berry fruits that were abundantly produced by fast growing trees-loaded with huge green leaves that were eaten by livestock, along with the berries, and the leaves were used in the Orient to fatten silkworms for the silk trade. General Oglethorpe, in 1733, imported 500 white mulberry trees to Fort Frederica in Georgia to encourage silk production at the English colony of Georgia. William Bartram, the famous early American explorer and botanist, described his encounter with mulberry trees near Mobile, Alabama, in his book, Travels, in the year 1773. Prince’s Nursery in 1774 offered for sale 500 white mulberry trees, Morus alba’ and 1000 black mulberry trees, Morus nigra,’ at Flushing, New York. Documents show that America’s first President, George Washington, bought fruit from this nursery. Mulberry trees were planted in the landscape of President Thomas Jefferson 20 feet apart, and the fruit trees lined both sides of the road that extended around the house at Monticello, Virginia. The silk trade was extremely important in the ancient civilizations in exchanges of fabrics, rugs, etc. The caravans of camels that traveled the “Silk Road” from Turkey to China brought world civilizations in contact with many valuable products back and forth to be traded, one of the most desirable and important products was silk. The mulberry trees, Morus alba,’ were most desirable for silk production and gradually were filtered from Oriental societies to European fields. Many of these mulberry trees are grown today in Turkey, from where the famous Turkish silk carpets are distributed throughout the world. Early Americans such as General Oglethorpe hoped to establish the silk industry in the American debtor colonies, but the project was destined for failure for many reasons. The mulberry trees are very fast growing fruit trees, and many farmers in the United States and other countries are hoping to profitably grow the trees for the production of human and livestock food. The wood of mulberry trees is very soft and is used for many purposes in many nations, but not extensively in the United States. The white mulberry, Morus alba,’ with the extremely large crop production of these trees has been observed growing as a fruit tree in North Carolina according to researcher, Russell Smith, in Tree Crops: A Permanent Agriculture that: white mulberry trees planted by a farmer “who kept pigs and claimed that one-third their weight was due to the mulberries falling from the trees-about 625 pounds of pork to an acre on rather thin, sandy land with little care and no cultivation.” James A. Duke in Handbook of Energy Crops sees the mulberry fruit as a source of energy, “in South Korea on producing high yields of ethanol from mulberry trees.” Mulberry trees are considered to be a very important fruit tree in gardens of the Orient, Europe and the Mideast, and since new hybrid cultivars have been developed recently, the demand for these trees has surged in the U.S., where the grafted trees are rare, expensive and difficult to obtain. New cultivars are adaptable throughout the U.S. except Southern Florida, California and Arizona, and some trees offer stainless fruit, early bearing, rapid growth and delicious berry quality on berries that dangle from the stems, some tasting sweet as honey. These syrupy sweet mulberries are used in Ice Cream, jams, jellies, beverages, pies, and as stuffing mixtures for game birds. The fast growing mulberry tree can grow as much as 10ft in one year, and as a rule will bear a few berries the first year, some with the richness of sweet cherries. The berries ripen to a brilliant black color, or red, pink, or white and are delectably fragrantly sweet and about two inches long, like a cooling blend and taste of raspberry and strawberry. The mulberry is excellent for fresh eating and for cooking pies. Some mulberries when dead ripe are so soft that just picking them breaks the fragile skin, staining your fingers purple with juice. This means that as a commercial berry available from grocery shelves, forget it, but nevertheless: the mulberries only need to travel as far as your mouth. This choice mulberry fruit is practically seedless with a crisp, sweet flavor when eaten directly from the tree. Every child in your neighborhood will learn when the berries from this outstanding tree are ripening in early May. Most cultivars of hybrid mulberry trees are well adapted in most areas of the United States. The dessert quality berries are excellent and honey sweet for picking directly off the tree and contain high concentrations of fruity sugar that makes the berries useful to process for jams, jellies and pies. The mature height of mulberry trees is 30 feet. New grafted cultivars of mulberry trees are gaining lots of attention from the backyard gardener. Some of the recommended new cultivars of mulberry fruit trees are White Mulberry, Morus alba’ Whitey;’ Superberry Mulberry, Morus nigra’ Superberry;’ Black Beauty Mulberry, Morus nigra’ Black Beauty’ plant patent 4913; Pakistan Mulberry, Morus rubra’ Pakistan;’ Persian Mulberry, Morus nigra’ Shah;’ Bachuus Noir Mulberry, Morus nigra’ Bachuus Noir;’ and the Red Gelato Mulberry, Morus rubrum’ Red Gelato.’ Learn more about various plants, or purchase ones mentioned in this article by visiting the author’s website: http://www.tytyga.com Article Source: http://EzineArticles.com/?expert=Patrick_Malcolm http://EzineArticles.com/?History-Of-Mulberry-Trees:-Morus-Alba,-Morus-Rubrum,-And-Morus-Nigra&id=349678 phentermine to buy cheap phentermine no doctor paradise pharmacy phentermine phentermine no prescription required

By Jerry Greenough In April of 1998 Cendant disclosed a restatement of 1997 results, including a reduction in net income of $ 100 million due to various accounting irregularities. Then on July 14, 1998 Cendant announced a further restatement of financial results for 1995, 1996 and 1997, including all quarters due to recognition of fictitious revenues and cookie cutter reserve mismanagement. At the end of August Cendant filed an SEC report indicating a reduction in operating income of $ 500 million; a reduction in net income before taxes of $ 297 million and the effect on earnings per share. As a result, the market price of the stock decreased from a high of $35. in April to $11. per share in August. Normally a 10% drop in stock price following an adverse announcement is enough to trigger a class action suit within 72 hours. Here the drop was precipitous: 69%. Fifty lawsuits were filed in the U.S. District Court which were consolidated by the judge with several institutional investors as the Lead Plaintiffs. Hundreds of thousands of documents were produced by Cendant, Ernst & Young and the various defendants. An investment banking firm and a forensic team were retained as expert witnesses. Cendant settled for $2.8 Billion. Ernst & Young settled for $ 335 Million. This settlement was followed by even larger valuations in the cases of WorldCom ($ 6.2 Billion) and Enron ($ 7.1 Billion, pending final court approvals). Enron directors agreed to settle class action against them for $ 168 million as their proportionate share of the settlement. Insurance covered most of the cost, but left them with terms that required the directors to personally pay $ 13 Million. WorldCom directors had a settlement requiring them to pay their proportionate share, $ 54 Million, leaving them $ 18 million owed on a personal liability basis. The directors in the settlement admitted no wrongdoing. Backdating Stock Options The backdating scandal we are currently reading about in the Wall Street Journal may, according to academics, affect up to 3,000 publicly-held companies. Defense attorneys, plaintiff attorneys and expert witness are beginning to mobilize. This potentially massive arena of litigation and expert testimony has occurred because of the practice in the last ten years of publicly-held companies granting stock options to key executives which were in-the-money but not properly recorded as compensation expense, thus violating GAAP, and misstating tax liabilities as well over every quarter since the practice began. In other words, dates were assigned to the options using hindsight that were earlier dates than the actual grant date. The SEC has just begun an investigation into approximately eighty companies, and the list is expanding daily. The DOJ and U.S. Attorney offices are making logistic decisions as to how to allocate predicted case load. Several criminal charges have been filed. At a minimum, companies that are involved will face civil charges by the SEC, massive restatements and therefore the virtual guarantee of class action and derivative suits. The suits have as their basis that the companies in question and their top executives as well as boards of directors have engaged in breaches of fiduciary duty, gross mismanagement, unjust enrichment and violations of the SEC Act of 1934. Back-dated options have allowed the defendants to reap millions of dollars in unlawful windfall profits at the expense of the company. One law firm alone recently filed 34 derivative suits. Its the largest area of civil litigation in history that is beginning to unfold before our very eyes. Shareholder Derivative Suits Shareholder derivative suits are increasingly filed in connection with class action suits. A primary concern is that directors and officers will find themselves without coverage for defense costs, awards for plaintiffs attorneys fees and a monetary settlement. Director & Officer insurance policies sometimes exclude payments for non-civil litigation, as where certain types of fraud which involve scienter exist. Even if it does, usually the coverage does not begin until an indictment is brought. Another area that contains elements of peril is that often payments are made on a first-come, first-serve basis. In other words, in the order that claims are filed. This can often lead to a shortage in the case of a settlement. There is an upward trend in filings of derivative suits, which are filed primarily in state courts, as opposed to class action suits, filed in federal district courts. State courts often permit plaintiffs to recover on non-unanimous verdicts (required in the federal system) and some state laws permit lower standards of findings for recovery purposes. These stand-alone derivative suits are normally for breach of fiduciary duty, proxy violations, excessive compensation and breach of the duty of care or duty of loyalty. The Business Judgment Rule supports active decisions of the Board of Directors, but it does not cover these breaches. For example, breach of the duty of care does not cover unintelligent decisions, ill-advised actions, or illegal breach of federal laws. Failure to question management representations is another example of this type of breach. One solution to adequate D & O coverage is a Side A-only policy, which can protect directors and officers from losses not normally indemnified. These policies typically provide coverage even under adverse conditions, including corporate bankruptcy, when the limits of the traditional policy have been exhausted and under cases where the normal policy excludes payments. Some states do not permit corporate indemnification of unsuccessful defense against derivative suits and in these cases as well a Side A-only policy will provide coverage. The Private Securities Litigation Reform Act of 1995 provided modifications and a safe harbor for corporations in one aspect of derivative suits the forward-looking statement. Tenuous inferences are not permitted in plaintiff pleadings. Allegations must include specificity as to falseness or why the statements made by the company were misleading. Under the safe harbor provisions of the Reform Act, a company is not liable for projections which are inaccurate if such statements are properly identified and accompanied by a cautionary statement which indicates that actual results could differ from projected results, and liability also does not exist if the plaintiff does not prove the forward-looking statement was made with knowledge that it was misleading. Forward-looking statements are often made verbally at analyst conferences, so this provides some measure of assurance to the corporate public relations department. However, as regards the option backdating practice, there is no safe harbor. Trading Models The economic basis of these settlements is an area of adversarial tests. In a monograph in the early 1990s, several authors criticized the use of trading models to estimate aggregate damages in class action suits, claiming that the results were not reliable and often overstated damages by as much as 74%. Daubert grounds have been challenged on a variety of proposed models. In Daubert the Supreme Court directed federal courts to consider four factors in evaluating expert testimony under Federal Rule of Evidence 702: (1) the general acceptance of the economic model; (2) potential rate of precision error; (3) peer review or publication; (4) whether the theory has been tested. In finding that various proposed trading models do not meet these standards, the court is concerned about whether the model has been tested and whether the model has been accepted by professional economists. The Journal of Legal Economics is a good starting point for obtaining solid valuation models. It is a double blind refereed journal. Each manuscript is reviewed by at least three qualified individuals, in addition to the Editor. It was conceived as a forum for contributing authors, both from the profession of lawyers as well as the quantitative professions of accounting, economics and finance, to offer constructive insights to colleagues. It is designed to be a useful research tool for application as well as theory. In theory, the out-of-pocket loss is the measure of damages in open-market class suits. Therefore a defrauded buyer can recover his share of class members damages, less applicable attorney fees, which can range from 15-30%. However, since this actual trading data is buried in repositories, models have been chosen to produce tangible results. The Private Securities Litigation Reform Act of 1995 leaves it open for the court to select the most reliable method of damages proof that is available. Two-trader models also exist, which assume, probably correctly, that there are passive investors and there are traders. Traders of course have a higher probability of acquiring and selling shares, and thus this model utilizes parameters for damage estimates with the damages estimated using depository record data. One-trader models often significantly overstate damages by 90-98%. Assumptions can therefore lead to bias. Three-trader models also exist which involve high-activity investors, low-activity investors and intraday-traders (who do not utilize overnight positions). Often these traders can account for up to one-third of all trading activity. Recommendations One strategy that is sometimes effective is the formation of a special litigation committee (SLC) that has the substance and form of independence. The committee has the responsibility of retaining forensic teams to review thousands of pages of documents and interview hundreds of witnesses. One corporation alone has 2 million documents to review and expects to pay $ 70 Million just to receive a Findings Report. The purpose of the committee is to provide the Court with the business judgment rule confidence to dismiss the derivative action. However, this procedure is not as simple and straightforward as it sounds. Delaware and other states permit the board of directors to respond to suits by appointing an SLC comprised of independent directors. As long as the SLC is in process, the derivative suit is stayed. However, in the adversarial process that is underway continues, motions are often filed that question the true objectivity of the SLC. Delaware courts often slam the door to the SLC by ruling against them and letting the suit proceed. If the SLC members have significant social ties to the defendants in terms of past or future relationships that is one disqualification. Another is a public statement by the head of an SLC at any time prior to the issuance of the report that illustrates bias. It is hard to believe this would occur but in specific cases it has and it has destroyed the companys defenses from the beginning. Directors often share institutional and social connections based on board service. This makes it particularly difficult to find objective third parties. Warren Buffet explained it this way: Why have intelligent and decent directors failed so miserably? The answer lies not in inadequate laws its always been clear that directors are obligated to represent the interests of shareholders but rather in what Id call boardroom atmosphere. Board membership requests are being declined in record numbers due to the perception of risk of being a director in this environment. However, corporate governance provisions are being taken much more seriously and since Sarbanes-Oxley mandates them, these recent revelations almost guarantee its place in history. BACKDATING STOCK OPTIONS: CORPORATE REMEDIATION As of August 17th the Wall Street Journal posted a study of 87 companies that have initiated probes, announced restatements, had executive resignations or Department of Justice inquiries into their stock options practices. The SEC has filed civil charges against executives of public companies, alleging that they engaged in a decade-long fraudulent scheme to grant undisclosed, in-the-money options to themselves and to others by backdating stock option grants to coincide with historically low closing prices of their stock. These complaints have alleged that former executives collectively realized millions of dollars of ill-gotten compensation through the exercise of illegally backdated option grants and the subsequent sale of related common stock. In a separate matter, U.S. Attorneys Offices have unsealed criminal complaints charging executives with conspiracy to violate the antifraud provisions of the federal securities laws, wire fraud and mail fraud. It has been alleged that backdated option grants and secret option slush funds were deceits of the highest order upon shareholders. Executives, according to the SEC, have repeatedly used hindsight to select dates when the closing price of their common stock was at or near a quarterly or annual low. The complaints further allege that under well-settled accounting principles, in effect at the time, companies that granted in-the-money options were required to record a corresponding compensation expense and disclose such amounts in filings with the Commission. The executives have also been charged with violations of the Sarbanes-Oxley officer certification provisions of the federal securities laws. Injunctive relief, civil penalties, disgorgement, with prejudgment interest, and officer and director bars against each of the defendants has been requested. HOW THE BACKDATING OCCURRED It is helpful to review how the practices originated in order that remediation of ones own internal control policies can effectively take place. The executives directed and controlled the option grant process and initiated the backdating schemes. Among other things, they specifically selected the backdated grant dates by interfacing with the Compensation Committee. Grant documents with false grant dates were approved by the Compensation Committee. Unscheduled grants were the modus operandi. A spreadsheet contained lists of proposed grantees. At some point, the executives cherry-picked the grant date by looking back at their historical stock prices and, with the benefit of hindsight, chose a grant date that corresponded to a date on which the common stock was trading at a relative low. The master list was then submitted to the Compensation Committee for approval. Unanimous written consent forms pertaining to the proposed grant were sent to Compensation Committee members for signature. It was known among the executives that these dates were the low-ball look-back dates they had previously chosen. Compensation Committee members were generally not aware of an impending grant prior to receiving the master list. The Committee members then signed, but did not date their copies of the consents and returned them. Based upon their involvement in the option grant process, each of the defendants knew, or were reckless in not knowing, that the unanimous written consents were false because the as of dates that were inserted into the consents and reflected in the companys books and records did not represent the true grant dates. The executives knew that no corporate action to approve the options grants had actually occurred on the as of date. They knew this because they were the ones who had picked the grant dates by use of the look-back tables, with the benefit of hindsight. They had examined historical trading prices and selected a date with a low trading price. Options with backdated dates in effect also accelerated the vesting schedule because the Company used the backdated date for vesting purposes, not the date of the actual Compensation Committee approval. A large number of grants were grants at or near the lowest price for the fiscal quarter or year. In an article published by the Wall Street Journal, the patterns of stock options grants were analyzed and astronomically high odds, some approaching one is six billion, were determined to exist that such grants would have fallen on dates just ahead of sharp gains in the related corporate stock price by chance. The secret backdating schemes allowed the defendants to disguise the fact that the Company was paying higher compensation to executives and employees by awarding them in-the-money options, and to avoid having to expense the in-the-money options as compensation expense, thus avoiding reductions to the companys net income and EPS. In addition, certain large institutional investors have long been opposed to stock option plans that allowed grants of options at below the fair market value of the underlying stock at the time of the grant. This is the basis for the tens of billions of dollars of derivative suits filed in recent weeks against related corporations by law firms on behalf of large institutional investors. The California Public Employees Retirement System (CalPERS) is the largest U.S. public pension fund, with over $ 200 Billion in total assets. They have recently written an open letter to the Chairs of the Compensation Committees of a number of portfolio companies related to inquiries on employee stock option backdating practices. Their letter contains implications of allegations, including lack of oversight by the Board of Directors, weak internal controls, weak internal and external audit practices, poor accounting, significant income tax consequences for persons implicated for backdating options, and problems with the Executive Compensation Plan Administrator. Senator Chuck Grassley of Iowa, Chairman of the U.S. Senate Committee on Finance, has publicly stated: Its one thing for an executive to make big profits because hes improved his company, but its a whole different thing to make big profits because hes playing fast and loose with the dating of stock options. Outside the corporate suite, Americans dont get to pick and choose their dream stock price. The market dictates the price. The CFA Institute recently published an open letter to the SEC stating In the case of Post-Dating, senior executives (and possibly directors) used inside information or post-closing market prices to determine when to retroactively set the effective date of share-based awards in order to enhance the return of such awards. This practice also appears to have involved falsified accounting, may circumvent financial reporting requirements for variable option grants, may conflict with governance requirements related to the pricing of stock options, and may ultimately lead to criminal and tax penalties against companies engaged in these activities, thereby harming shareowner value even more. REMEDIATION In the real world, the best stance is one of pro-active remediation before any investigation by third parties begins. Materiality thresholds need to be considered according to SEC Bulletin No. 99 and Sarbanes-Oxley thresholds. If the materiality threshold is not breached, then no restatements will occur. If a restatement occurs, it almost guarantees an SEC investigation and also a finding of a Material Weakness by ones third-party auditors. Material Weakness findings can cause the loss of significant blocks of market capitalization upon disclosure. The problems are not restricted to Information Technology companies. Their excess returns in the studies performed by the academics at the University of Iowa and others were what caught initial attention to the issue, but the scope is beyond IT companies. It is estimated that close to 3,000 companies are involved. In many of these cases undoubtedly management has retained its integrity, and the element of scienter does not exist. The rest of the public companies need to study and research adequate Sarbanes procedures to assure they are not affected in the future. The initial studies of proxy statements for statistics on options before the implementation of Sarbanes Oxley changed the reporting requirements to 2 trading days following August of 2002 indicated the problem existed as early as 1996 with the majority of companies. Grant patterns on excess return post-option pricing began largely in the mid-1990s. One company alone has close to two million documents that need to be examined to determine the extent of the backdating issues. I understand investigative, forensic and related professional costs in this one case alone are targeted and budgeted for $70 Million dollars. This does not include defense or settlement costs for related class-action and derivative lawsuits. Without going into specific detail what is referred to as the Tone at the Top must be re-established at Compensation Committees throughout the world today. Directors and particularly Audit Committee and Compensation Committee members need to be re-educated as to governance requirements that comply with both the spirit and letter of the law. Compensation programs should not be driven by competitive surveys but by superior performance over the long-term. Full disclosure is necessary in proxy statements. Independent directors are a major necessity. Experts have to be added to Compensation Committees. If they are not there, then third parties must be hired who are expert consultants. Issues of Incentive Compensation, Dilution, Performance Options and Structures, Repricing, and a variety of tax and governance issues have to be addressed. Steps have to be taken to ensure that Board and Committee evaluations of compensation are equitable and it would be advised to refrain from using company resources to satisfy legal and tax liabilities for executives who are implicated in wrongdoing. This could lead to further derivative suits. Independent detailed investigations on a case-by-case basis with strong Board of Director backing need to be undertaken. The implications of Sarbanes need to be fully understood and addressed. Lying to auditors is now a federal offense. Insider manipulation is now not being tolerated by the market, nor by enforcement authorities who have oversight. Justice officials have made it clear that executives can face possible prison time for backdating stock options. Serious change and corporate governance must now follow. The author maintains a web page with information about an eBook he has written entitled “Streamlining the Sarbanes-Oxley Process: Research & Procedures.” It is designed for senior management, board members and university use, and contains one of the most extensive analyses of the Enron case available. Article Source: http://EzineArticles.com/?expert=Jerry_Greenough http://EzineArticles.com/?Defending-Against-Class-Action-Suits-In-The-World-Of-Sarbox&id=291939 phentermine online no prior prescription buy phentermine pills phentermine diet pills for sale buy phentermine with no prescription

By Heidi Whitaker I am constantly reading and hearing that we don’t know the cause of autoimmune disorders such as lupus, ALS, Fibromyalgia, MS, Rheumatoid Arthritis, Chronic Epstein-Barr, and Chronic Fatigue Syndrome. This is not the case at all. I would agree that pharmaceutical companies have not found a cause of autoimmunity that they can do much about. In mainstream medicine, that translates to not knowing much about the disease. However, outside mainstream medicine, we do know A LOT about the cause behind autoimmunity. From my book, “Autoimmunity: It’s Time for Truth; It’s Time to Heal”: “The immune system, like most of the body, requires balance to function properly. T-helper 1 (Th1) cells and T-helper 2 cells (Th2) help regulate the bodys response to foreign invaders. Th1 uses white blood cells to go after viruses and cancer cells. Th2 immune cells use antibodies to go after bacteria. Normally, the body strikes a balance by switching back and forth between Th1 and Th2. In a person with an autoimmune disorder, one dominates and suppresses the other. Trans fats, mercury and other heavy metals, sugar and processed foods, alcohol, lack of sleep, lack of exercise, and stress are part of a modern lifestyle that can disrupt the Th1/Th2 balance. Th1 dominance in women is associated with autoimmunity and recurrent miscarriage in the first trimester of pregnancy. Additionally, children in the autism spectrum tend to be Th1 dominant. Besides autoimmunity, Th2 dominance is characterized by a tendency toward allergies, frequent colds and viral infections, and cancer. Both Th1 and Th2 cells make a protein substance known as cytokines. Cytokines cause inflammation. This inflammation should be a temporary response to injury or infection. Cytokines are a necessary part of our immunity. It is the overproduction (too many) of certain small cytokine molecules that leads to the invasion and inflammation of an organ or body system.” It REALLY is that simple! Sadly, no one who stands to make money from prescriptions to fix the problem will accept or promote that fact that autoimmunity is about malnutrition and toxins reprogramming the immune system to behave in a devastating way. Unfortunately, those who stand to make the most money from denying the truth are the decimators of information. Heidi Whitaker is an author and popular speaker on the topic of nutritional support of autoimmune disease. An advocate for alternative health solutions, she co-founded http://www.healthydivas.com, a resource center for those autoimmune sufferers looking for real answers outside of what conventional medicine can provide. Article Source: http://EzineArticles.com/?expert=Heidi_Whitaker http://EzineArticles.com/?We-Do-Know-What-Causes-Autoimmunity!&id=93998 levitrabuy levitra online viagra buy viagra prescription online keywords buy viagra mexico pharmacy generic viagra

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By Rex Ryan Diet pills have met with many different fates, and come with many different promises. But at what point does the line between misleading advertising and outright fraud cross? And how long will health products be allowed to cross this line? Some diet pills have proven very effective, but were then found to have serious health side effects. Other diet pills have had short, explosive life spans. And some diet pills just plug right along. But one hallmark that remains true about the diet pill industry is that theres always some new breakthrough with a new set of promises that arent easily verified. Cortislim is one of newer generations of diet pills. Cortislim promised to reduce fat around the abdomen by reducing levels of the stress hormone cortisol. In October of 2004, the FTC charged the makers of Cortislim of claiming falsely and without substantiation, that their products can cause weight loss and reduce the risk of, or prevent, serious health conditions. According to the FTC, the defendants began marketing CortiSlim in August 2003, through nationally disseminated infomercials featuring Cynaumon and Talbott that aired on a number of television channels, including Access Television, Travel Channel, and Discovery Channel. The FTC alleges that the defendants promoted cortisol control as the answer for anyone who wants to lose weight, especially abdominal weight. According to the FTCs complaint, the defendants broadcast ads, print ads, and Web sites claimed that persistently elevated levels of cortisol, the stress hormone, are the underlying cause of weight gain and weight retention and also claimed that CortiSlim effectively reduces and controls cortisol levels and thereby causes substantial weight loss. The FTC alleges that the defendants claimed that CortiSlim: (1) causes weight loss of 10 to 50 pounds for virtually all users; (2) causes users to lose as much as 4 to 10 pounds per week over multiple weeks; (3) causes users to lose weight specifically from the abdomen, stomach, and thighs; (4) causes rapid and substantial weight loss; (5) causes long-term or permanent weight loss; and (6) causes weight loss. The FTC also alleges that the defendants claimed that the effectiveness of CortiSlim and its ingredients is demonstrated by over 15 years of scientific research. According to the FTCs complaint, these claims are false or unsubstantiated. Cortislim eventually withdrew their initial advertising, and adopted a tamer approach, but not before lawyers started collecting signatures for a class action suit alleging fraud. Which raises the fundamental question how long will diet pills and other similar products be allowed to engage in questionable advertising? Prescription drugs are required to pass many tests to prove their usefulness and safety. But with over the counter and herbal remedies, manufacturers can essentially claim whatever they want of their products without publishing any study results. This creates a scenario where companies nearly have a green light to make outrageous claims about diet products. The makers of Cortislim are said to have made $50 million. But when the government puts a company in the crosshairs, other lawsuits are nearly always soon to follow. Within a few days of the Vioxx withdrawal, a class action suit was filed. These trends will continue, and if the FTC stays aggressive in pursuing false advertising, the incentives for bad marketing practices on unproven diet pills will decrease. Rex Ryan maintains the website: http://www.cortislimfacts.info Article Source: http://EzineArticles.com/?expert=Rex_Ryan http://EzineArticles.com/?Diet-Pills-and-Consumer-Fraud&id=58833 free viagra online approval online online shop viagra buy online securely viagra buy viagra com

By Ruth Tan Its pretty obvious to me that organic honey is fast gaining a strong foothold in the honey market. When I first saw it on the shelves and its big price tag during my grocery shopping, I always wondered what it was and how different it was from the rest of honey varieties. It was only later that I found out that for honey to be certified organic, the manufacturer has to meet a set of very stringent organic standards and conditions during the honey production (set by a organic agriculture certification body), which include source of the nectar, honey bees foraging area, bees management, honey extracting process, transportation, processing temperature, and packaging materials. Organic honey is also tested to guarantee that it does not contain any residues of pesticides or environmental pollutants. Farming of organic honey has to meet rigorous and extensive monitoring and testing criteria of the certification body, for instance, the documentation of, and consultation with every land user within a five kilometer radius of the organic hives to ensure they are free of chemical residue; regular analysis and testing of honey samples; and hives have to be proven free of non-organic honey, sugar and antibiotics. Other than the reason that organic honey is a healthier choice, some ardent consumers of organic foods also feel that honey produced by organic farmers has a more superior taste than conventionally produced honey, and hence are more ready to pay for the extra cost. I have been warned that some honey which has been packaged and proclaimed as organic may not be truly organic. It takes a lot of resources to ensure against contamination, either by wind or by bee travel, of the bees forage by non-organic pollen. Many beekeepers find it unfeasible for them to keep up with the stringent organic guidelines specified by the government. So, to be totally assured that I am paying for good quality honey that is really worth, I look out on the honey bottle for certification of IFOAM IFOAM the worldwide umbrella organization for the organic movement. Source:http://www.benefits-of-honey.com/organic-honey.html R. Tan is the owner of the website benefits-of-honey.com which is a rich honey resource community specially built for all the honey lovers and fans in this world. She has packed this website with a wide range of quality contents on honey based on her knowledge and experience with honey, so as to promote its invaluable benefits which she believes could bring many positive spin-offs in everyone’s daily life. Article Source: http://EzineArticles.com/?expert=Ruth_Tan http://EzineArticles.com/?Organic-Honey&id=444171 order xanax paying cod buy xanax online prescriptions 2mg xanax order mexican pharmacy valium xanax valium

By Dr. Linda Miles Childrens limited experience of life makes them believe that their parents are always good and that adults can always be trusted. Carried over into adult life and love, this way of thinking forms the psychology of the first summitthe first period of our involvement with another when love is experienced as rapturous. Our new partner seems faultless, good in every way. Terri had felt unloved all her life. When she began a relationship with a man who doted on her and always wanted to be by her side, she thought she had found the perfect man. But, it didnt last. Gradually, she realized that Andrew was an alcoholic who had no life of his own apart from the excitement he found in starting a new relationship. Terris experience was the product of her childhood tendency to think in all or nothing terms. The pattern of Terris romance is one I have seen repeated many times. Excited clients come in at the beginning of a relationship and tell me that they have found the perfect person. Unfortunately, disappointment awaits them. When it comes, they fall off the rapturous summit of first love and tumble down into the valley. The partner who was all-perfect becomes all-bad and worth nothing. Neither view is very realistic. If you want to build a relationship that will last, youll have to come to grips with the humanity and failings of your intimate partner. Surrendering the all or nothing ideal is a necessary loss, but what you can gain is so much more. I know. I did not give up easily on the idea that relationships are like fairy tales we heard as children. But, I have learned that relating to the complexity of another human being is ultimately more satisfying than squashing them into an all good or all bad mold. At the same time, it is the sign of a healthy relationship if a couple has managed to retain some of the excitement and interest in each other that was there at the beginning. We keep contact both with the idealism of rapturous love and with reality by referring to each other as imperfectly perfect! Copyright 2005 Linda Miles Ph.D Author, Dr. Linda Miles, is deeply committed to helping individuals and couples achieve rewarding relationships. She is an expert with a doctorate in Counseling Psychology, and has worked in the mental health field for over thirty years. She has been interviewed extensively on radio, TV, and in newspapers and magazines. Find more relationship ideas and relaxation techniques on her web site and in the award-winning book she co-authored, The New Marriage: Transcending the Happily-Ever-After Myth, and Train Your Brain: For Successful Relationships, CD. http://www.drlindamiles.com Article Source: http://EzineArticles.com/?expert=Dr._Linda_Miles http://EzineArticles.com/?Finding-Mr.-or-Ms.-Perfect&id=81832 xanax online read this before buying xanax online buy cheap xanax alprazolam buy or xanax

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