Images de la forêt de Brocéliande. Calendrier mural A3 horizontal
Author: Philippe Manguin
Images de la forêt de Brocéliande en Bretagne en toutes saisons. Arbres et ambiances de la nature. Ces photographies sont toutes prises dans cette forêt légendaire en Ille-et-Vilaine et dans le Morbihan. Les calendriers Calvendo sont des produits haut de gamme - avec ces plus qui font la différence : nos calendriers présentent bien toute l'année grâce à leur papier de qualité supérieure et leur reliure à spirales pour une manipulation des pages plus aisée et une tenue parfaitement droite contre le mur. Un film plastique transparent protège la couverture de ces calendriers toujours plus solides, qui se déclinent désormais en cinq langues. Offrez-vous un calendrier Calvendo qui reste beau tout au long de l'année.
Author: John F. Buckley IV
Publisher: Aspen Publishers
Category: Business & Economics
ERISA Law Answer Book is the practical desk reference that provides clear, concise, authoritative answers to more than 1,300 key questions - covering everything from benefit plan design, administration, communication, amendment, coverage, funding, distribution, and defense to fiduciary liabilities and litigation issues. It helps you ensure compliance with ERISA law...limit exposure to liability...avoid litigation...prevent plan disqualification...and make plan administration more efficient and effective. Designed for fast, easy use, the ERISA Law Answer Book features: Answers to just about any ERISA question instantly at your fingertips Up-to-date coverage on ERISA-related developments Advice on the best course of action when dealing with ERISA issues Extensive coverage of the Pension Protection Act of 2006 (PPA) Scores of practice pointers and examples Citations to statutes, regulations, and case law Detailed analysis of ERISA provisions Internal Revenue Code sections and interpretations Previous Edition: ERISA Law Answer Book, Eighth Edition ISBN 9781454885245
Author: Carol V. Calhoun,Cynthia L. Moore,Keith Brainard
Publisher: Aspen Publishers
Governmental Plans Answer Book, Fourth Edition, provides in-depth coverage of these complex plans, which must satisfy federal laws as well as pension, investment, and other laws of the applicable state or local governments. It is the one resource that takes you step by step through all the aspects of plan administration and compliance in this demanding practice area. Governmental Plans Answer Book gives you the most relevant, current, and practice-oriented answers to the issues you face daily as you navigate the requirements and procedures involved in administering plans.
Publisher: Kluwer Law International
Employee Stock Ownership Plans (ESOPs) are a powerful competitive tool to help businesses attract, retain, and reward the best employees and increase their productivity. Whether you are just beginning to consider employee stock ownership as a meaningful business strategy or are looking for ways to make your current plan more effective, turn to the Employee Stock Ownership Plan Answer Book for the facts, legal analysis and practical advice you need to make informed, strategic decisions! The Employee Stock Ownership Plan Answer Book gives you one-stop access to the latest laws and regulations governing ESOPs, including the applicable Internal Revenue Code provisions, the Tax Reform Acts of 1984 and 1986, and the Small Business Job Protection Act. You'll learn not just what the law says, but what you must do to ensure proper administration, compliance and reporting. Employee Stock Ownership Plan Answer Book has been updated to include answers to such questions as: ; What is a key strategic issue that companies often overlook when considering an ESOP? Why did the DOL promulgate new service provider regulations? What is the advantage of appointing a temporary trustee versus having the business owner sign the contract with the business appraiser? Why is the DOL trying to define business appraisers as ESOP fiduciaries? Why and how are ESOP loans refinanced? Are companies allowed to extend the life of an ESOP loan? What are the advantages of having company officials serve as ESOP fiduciaries? Does an ESOP fiduciary need an ERISA bond, and, if so, for how much? Which of the ESOP trustee's responsibilities is the most important? What is the role of the ESOP trustee when there has been a serious acquisition offer? What are the new rules on employer stock diversification in 401(k) plans and KSOPs? What is the most commonly used method for funding the repurchase obligation? How many companies only fund the current year's obligation as opposed to also saving for future repurchase obligations? What is an employee retirement stock ownership plan (ERSOP)? Can ESOPs be used to eliminate unions? Is the amount of executive compensation of particular importance in ESOP companies? Are the new executive pay requirements under the Dodd-Frank Act expected to have much impact on executive pay? Are there changes in the tax laws that might affect the use of an ESOP in estate planning? How might changes in the tax laws affect the future of ESOPs? How do ESOPs fit into the increasingly competitive world economy?
Author: Melanie N. Aska Knox,Joan Gucciardi
Publisher: Aspen Law & Business
Category: Business & Economics
Pension Distribution Answer Book covers all facets of qualified plan distributions, including in-service distributions, pre- and post-retirement distributions, and plan terminations. You get expert advice and practical tips on hundreds of complicated issues, from legal requirements, including ERISA and the new SBJPA provisions, to administrative and reporting requirements, to planning strategies to minimize taxes and penalties and maximize benefits and contributions. Over 500 critical questions are answered, including: How to know when a partial termination occurs When can highly compensated employees receive a lump-sum distribution from a defined benefit plan How to apply the taxation rules for corrective distributions on 401(k) plans How to defer taxes by stretching our payments for 70 years How to determine minimum distribution amounts How to terminate an underfunded plan And more
Author: David Carle
Publisher: Univ of California Press
This thoroughly engaging, concise book tells the story of California's most precious resource, tracing the journey of water in the state from the atmosphere to the snowpack to our faucets and foods. Along the way, we learn much about California itself as the book describes its rivers, lakes, wetlands, dams, and aqueducts and discusses the role of water in agriculture, the environment, and politics. Essential reading in a state facing the future with an overextended water supply, this fascinating book shows that, for all Californians, every drop counts. New to this updated edition: * Additional maps, figures, and photos * Expanded coverage of potential impacts to precipitation, snowpack, and water supply from climate change * Updated information about the struggle for water management and potential solutions * New content about sustainable groundwater use and regulation, desalination, water recycling, stormwater capture, and current proposals for water storage and diversion *Additional table summarizing water sources for 360 California cities and towns
Author: Denis Robert
Publisher: Europe Comics
Category: Comics & Graphic Novels
A suspense thriller from Denis Robert and Franck Biancarelli that'll keep you on the edge of your seat. How can an old, ill, rich man become immortal? By transplanting his brain into the body of a young athlete being pursued by the Mafia...
Author: Dimitris N. Chorafas
Category: Business & Economics
The Consultative paper issued by the Basel Committee on Banking Supervision (Basel II) cites the failure of bankers to adequately stress test exposures as a major reason for bad loans. Sample quotes from this crucial document: * "Banks should take into consideration potential future changes in economic conditions when assessing individual credits and their credit portfolios, and should assess their credit risk exposures under stressful conditions." * "The recent disturbances in Asia and Russia illustrate how close linkages among emerging markets under stress conditions and previously undetected correlations between market and credit risks, as well as between those risks and liquidity risk, can produce widespread losses." * "Effective stress testing which takes account of business or product cycle effects is one approach to incorporating into credit decisions a fuller understanding of a borrower's credit risk." Written for professionals in financial services with responsibility for IT and risk measurement, management, and modeling, Dimitris Chorafas explains in clear language the testing methodology necessary for risk control to meet Basel II requirements. Stress testing is the core focus of the book, covering stress analysis and the use of scenarios, models, drills, benchmarking, backtesting, and post-mortems, creditworthiness, wrong way risk and statistical inference, probability of default, loss given default and exposure at default, stress testing expected losses, correlation coefficients, and unexpected losses, stress testing related to market discipline and control action, and pillars 2 and 3 of Basel II. * Written in clear, straightforward style with numerous practical examples * Based on five years of development and research * Focuses on stress probability of default, stress loss given default, stsress exposure at default
River Cottage Handbook
Author: Mark Diacono
Publisher: Bloomsbury Publishing
In the ninth River Cottage Handbook, Mark Diacono explains how to nurture and grow your own garden fruit. Growing fruit at home is a delicious and altogether more enjoyable alternative to buying it in the shops. Mark Diacono offers a practical and accessible guide to making the most of your garden and what it has to offer. The first part of the book is an A-Z of the different varieties of fruit, with old favourites like apples, cherries, plums, blackcurrants, white currants, redcurrants, strawberries, blueberries, gooseberries, raspberries and rhubarb as well as more exotic species like figs, grapes, cranberries, Japanese wine berries and apricots. Each is accompanied by a photograph, with detailed advice on when and how to grow and harvest. In the second part of the book, Mark gives straightforward guidelines on techniques like pruning and training, as well as how to deal with problems or pests. There is a section dedicated to growing under covers and in containers. Introduced by Hugh Fearnley-Whittingstall and with 30 delicious recipes, beautiful, full-colour photographs and a directory of useful addresses, this is the ideal reference for any aspiring fruit grower.
Author: Mark R. Filipp,James O. Castagnera
Publisher: Aspen Publishers
Getting accurate answers to employment law questions is crucial to establishing sound personnel policies and procedures in today's litigious environment. That's why thousands of employers, HR managers, attorneys, and business owners rely on Employment Law Answer Book in order to achieve compliance with ever-changing employment rules. The handy Q&A format provides clear, concise answers to over 1,000 key questions in employment law, related to: Health Care Reform Americans with Disabilities Act COBRA HIPAA Fair Labor Standards Act Family and Medical Leave Act OSHA And much more! Packed with concrete examples, practical pointers, and proven employer strategies to minimize legal risk, Employment Law Answer Book places at your fingertips the latest laws, analysis, and guidance on: Age, racial, and sexual discrimination Privacy rights Immigration and naturalization Sexual harassment Workplace safety Wrongful termination Labor unions And many other major employment issues
A Clever Study Guide
Author: James Tanton
Publisher: The Mathematical Association of America
This guide covers the story of trigonometry. It is a swift overview, but it is complete in the context of the content discussed in beginning and advanced high-school courses. The purpose of these notes is to supplement and put into perspective the material of any course on the subject you may have taken or are currently taking. (These notes will be tough going for those encountering trigonometry for the very first time!)
Author: Charley Rosen
Publisher: McGraw Hill Professional
Category: Sports & Recreation
"Charley Rosen has undertaken the challenge of documenting the latest and greatest history of the game professionally--and has done so to great success. . . . . When I finished the book it seemed as if I had gone through another season, injuries and all. . . . Rosen skillfully leads readers through the NBA's first steps along its journey toward what it has become today.” --Phil Jackson, from the Foreword "Rosen, a wonderful sportswriter . . . had forgotten more basketball history than the best fans will ever know." Booklist, on No Blood, No Foul Go back to a time when basketball players wore knee pads and itchy cotton jerseys. When even the team's leaders were grateful for dry towels, hot showers, and $60 paychecks. When winning was all that mattered. In this vividly rendered and meticulously researched book, endorsed with a Foreword by Los Angeles Lakers head coach Phil Jackson, sportswriter Charley Rosen takes you on a rollicking tour of the NBA's first season. Filled with rare archival photographs and exclusive interviews, The First Tip-Off brings to life a cast of unforgettable characters--including Chuck Connors, clown prince of the BAA, and Jumping Joe Fulks, ex-Marine turned basketball's first superstar--as Rosen deftly unfolds the dramatic events of that formative season. It's enough to make you believe once again in the spirit of the sport.
Author: Bernard E. Jones,J. Heron Lepper
Publisher: Cumberland House Publishing
Category: Social Science
First published in 1950, the 'Freemasons' Guide and Compendium' is filled with authentic, detailed information on a wide variety of subjects related to masons and masonry. Written by an experienced Freemason with the interests of rank-and-file members of the ordinary lodge in mind?especially the young Craftsman who wished to learn the nature of Freemasonry's claim to have a history that goes back to ancient days?it provides key facts about masonic history, tradition, and lore. In doing so, the book offers a far greater scope of information than any other comparable book. And Bernard E. Jones critically examines conflicting ideas about how some of the traditions came to be, coming to conclusions of his own.
Author: Aatif M. Husain, MD
Publisher: Springer Publishing Company
Written for busy practitioners and trainees, Practical Epilepsy is the only concise yet exhaustive reference encompassing the broad scope of clinical epilepsy. It contains core information for professionals who wish gain a breadth and depth of knowledge about epilepsy in a shorter amount of time than is required to read large reference books, and is a valuable review tool for self-assessment or exam preparation. Designed to be read cover-to-cover, this highly practical reference covers basic science, assessment, and treatment and uses clear, succinct narratives, lists, tables, and illustrations to present the essential information needed to understand all aspects of epilepsy. The first section of the book introduces the clinical aspects of the science of epileptology with chapters on pathophysiology, genetics, classification, syndromes, epidemiology, etiology, and differential diagnosis. The second section is devoted to diagnostic evaluation, including instrumentation, normal and abnormal EEG, ICU EEG monitoring, scalp and intracranial video EEG monitoring, brain mapping, seizure semiology, neuroimaging, and other techniques. Section three covers treatment with a thorough review of basic principles, all classes of antiepileptic drugs, stimulation therapy, surgery, and dietary and alternative therapies. The final section focuses on special situations and associated concerns, ranging from status epilepticus and psychogenic nonepileptic seizures to migraines and reproductive issues. Key Features: Delivers a concise yet thorough review of the clinical science and current practice of epilepsy medicine Chapter contributions come from a wide array of specialists Presents information in crisp, formatted chapters that distill must-know information for maximum utility Useful for practitioners at any level, from trainees to more experienced clinicians Illustrated with over 100 figures, including EEG readouts and other clinical images Serves as a valuable review tool for self-study or exam preparation About the Editor: Aatif M. Husain, MD, Professor, Department of Neurology, Duke University Medical Center, Durham, NC
Author: Peter Sidwell
Publisher: Simon and Schuster
This is a no-nonsense cookbook that will help you to create great-tasting fresh pasta dishes. Nowadays, pasta is such a familiar cooking ingredient that it has almost become our own. With this book, Peter Sidwell shows you how easy it is to prepare fantastic, quick pasta sauces to use when you are stuck for time. If you are late home from work, or rushed off your feet with dogs to walk and children to feed, don't reach for the takeaway menu! Simply Good Pastawill solve your dinner dilemmas. The simple recipes are great for busy people everywhere. Frompesto, preserved peppers and slow-roasted tomatoes to your own ricotta and warm dressings for a lighter pasta dish, there are ideas for everyday eating as well as dishes to impress your guests.
Author: Daniel Hinkle
Stop! Your Barbecue Taste Boring. Want To Know How To Fix It?
Author: John F. Buckley IV,Nadine E. Roddy
Publisher: Aspen Publishers
Category: Business & Economics
Plan Correction Answer Book provides the most current and comprehensive answers to the issues faced daily by plan administrators, benefits consultants, attorneys, and other pension professionals in the area of plan compliance. The authors examine the range of remedial programs available, the penalties that can be imposed, and the unique qualification issues for 401(k) plans and employee stock ownership plans. Plan Correction Answer Book also outlines practices and procedures that ensure tax-qualified retirement plans are operated in accordance with Internal Revenue Code requirements. The new Sixth Edition of Plan Correction Answer Book expands coverage of key administrative developments and changes to include: The modifications made by Revenue Procedures 2015-27 and 2015-28 to Revenue Procedure 2013-12, which governs the Employee Plans Compliance Resolution System (EPCRS) The IRS's plans to eliminate the staggered five-year remedial amendment cycles for individually designed plans, with a temporary exception for plans in Cycle A The recently revised IRS procedure for the issuance of determination letters on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans (ESOPs), and the status for exemption of any related trusts or custodial accounts The IRS's 2015 Cumulative List of Changes in Plan Qualification Requirements, which was announced in IRS Notice 2015-84 And more!
At Mildred Pierce Restaurant
Author: Donna Dooher,Claire Stubbs,Holly Farrell,Lianne George
Publisher: Sterling Publishing Company, Inc.
For over a decade, fine food addicts have gathered at Toronto's Mildred Pierce Restaurant to satisfy their craving for mouth watering big breakfasts, glamorous side dishes and velvety eggs. Huevos Monty, Roasted Cherry Tomato Tart, Crunchy Coconut Macadamia Granola With Honey and...Green Eggs and Ham: no wonder Toronto's Mildred Pierce Restaurant opened to rave reviews and the chefs' cookbook turned into a local bestseller. Experience the delights of their cuisine right at home with this collection of amazingly delicious, beloved brunch recipes. Such mouth-watering treats as warm biscuits and scones, fluffy pancakes, and velvety egg dishes turn the meal into a great celebration. Begin with one of the eye-openers: drinks such as Mildred's Passion, a bubbly champagne cocktail with passion fruit liqueur. The teasers include a variety of unusual breads and muffins, from Bacon and Asiago Crumpets to Cinnamon Sugar Beignets. Choose from one of a dozen egg-based dishes-perhaps Veda's Choice, a dolled-up, sinfully extravagant version of eggs benedict. From Chester Salmon Salad to Double-Crossed Biscotti, every recipe is simply scrumptious.And movie lovers will have extra fun recognizing the sly references to the classic Joan Crawford movie that gives the restaurant its name.