No longer living together: how does Scots cohabitation law work in practice?

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "No longer living together: how does Scots cohabitation law work in practice?"

Transcription

1 Centre for Research on Famiies and Reationships Briefing 51 October 2010 No onger iving together: how does Scots cohabitation aw work in practice? crfr In response to the greater diversity of famiy ife in Scotand, the Famiy Law (Scotand) Act 2006 gives some recognition to peope who ive together without marriage or civi partnership and provides imited financia remedies at the end of cohabiting reationships. Whie these provisions do not give peope who ive together the same rights as spouses or civi partners, they create a midde way between that protection and none at a. It recognises unmarried cohabitants and gives some protection to those who are economicay vunerabe when the reationship ends. This briefing presents research findings from the first study to review how these new provisions work in practice. The research is based on famiy awyers experiences and views of the cohabitation provisions of the 2006 Act. Key points Soicitors gave the cohabitation provisions a cautious wecome, seeing both benefits and unfufied potentia. The Act has created financia remedies where none previousy existed, recognising the vaue of financia contributions and the economic sacrifices that often arise from cohabitants homemaking and chidcare activities. Nevertheess, these provisions have both theoretica and operationa probems, some intrinsic and others eary days effects The number of cases famiy awyers have deat with, roughy 1000, is we beow the ikey number of cohabiting reationships that end in separation or an intestate death. A much smaer number have made demands on the courts or on ega aid, which indicates that the Act has not imposed an inordinate burden on the Scottish famiy justice system Most cases famiy awyers deat with concerned separation invoving coupes who were on average oder and weathier, and whose cohabitations were onger than the genera popuation of cohabitants. Very few cases invoved short reationships, despite the ack of any minimum duration requirement for cohabitants reationships to fa within the Act Given the estimated scae of use of the egisation and the reported difficuties cients had in understanding the provisions and the advice they were given, there is a need for pubic ega education, directed towards potentia users of the egisation The width of the discretion avaiabe under both sections 28 and 29 of the Act, the absence of any guidance regarding the objective of financia provision under section 29 and the probems that can be experienced in attempting to prove and quantify economic advantage and disadvantage, eave cients and their advisers uncertain about their position The time imits for bringing a caim create further barriers and unnecessariy increases demands on the courts by effectivey requiring awyers to raise and immediatey sist (suspend) actions, potentiay exacerbating or creating confict Three fifths of cases took under one year to resove. Longer cases were more ikey to invove succession (death of a partner), home owners, or another dispute over chid residence or contact, and were more ikey to require court invovement Lessons from the Scottish experience can inform any reform of the aw in Engand and Waes in reation to cohabitations that end in separation Centre for Research on Famiies and Reationships The University of Edinburgh, 23 Bucceuch Pace, Edinburgh EH8 9LN Te: Fax: E-mai: crfr centre for research on famiies and reationships

2 No onger iving together: how does Scots cohabitation aw work in practice? Background: the socia and ega context In Scotand, more peope now ive together without being married. Aso, many more chidren are born to parents who are not married (about haf in 2008) than in the past. In 2006, about one quarter of unmarried aduts aged 16 to 59 were cohabiting and, in 2008, there were about 370,000 cohabiting aduts in Scotand. Cohabitation is more prevaent amongst younger age groups, with 57% of a cohabitants aged 34 or ess and 81% aged 44 or ess. Whie many of the differences between cohabiting and married peope are due to their age differences, compared with spouses cohabitants: have ower incomes receive more income from benefits are ess ikey to be home owners are more ikey to be tenants are ess ikey to have chidren, and if they do have chidren, have smaer famiy sizes In response to this change, the Famiy Law (Scotand) Act 2006 introduced new remedies for cohabitants whose reationships end either by separation or by death. Before the 2006 Act, the financia remedies potentiay avaiabe to a cohabitant foowing separation or on death were very imited and often difficut to secure. Many peope beieved, wrongy, in the common aw marriage myth: that after a period of iving together, cohabitants had marriage-type rights to financia provision on separation or death. The study The project focused on the experiences and perspectives of famiy awyers on the use of the cohabitation provisions of the Act during its first three years of operation. It aso incuded a review of a of the reported cases invoving those provisions. The study incuded: a survey of 97 famiy awyers, mainy members of the Famiy Law Association, using an onine questionnaire semi-structured in-depth teephone interviews with 19 famiy awyers whose questionnaire responses raised issues to be pursued in greater depth The survey asked respondents about themseves, their caseoads, their ast competed cohabitation case, foowed by questions about their wider views of these provisions. The in-depth interviews had some personaised eements and were designed to seek eaboration of issues they raised, such as refections on which aspects of the provisions worked we or did not. Each interviewee was asked to comment on a vignette invoving either a separation or death, depending upon which of these was their ast case. The vignettes aowed interviewees to refect on a common set of circumstances. Cohabitation provisions of the Famiy Law (Scotand) Act 2006 summarised Section 25 defines a cohabitant as either member of a coupe who ive or ived together as if they were husband and wife (if of the opposite sex) or as if they were civi partners (if of the same sex). In determining whether two peope are cohabitants, the court must consider the nature and duration of their reationship and any financia arrangements between them during that period. No minimum period of cohabitation is stipuated in order to use the Act. Section 26 provides for the division of househod goods acquired during cohabitation (but not before it), except for money, securities, cars and pets. Except for goods acquired as gifts or by inheritance, it presumes joint ownership uness there is proof that the parties contributed to their acquisition in unequa shares. Section 27 provides that assets (other than the famiy home) acquired from savings made from a housekeeping aowance paid by one cohabitant to the other wi be owned in equa shares, in the absence of some other agreement. Section 28 gives the courts power to order a capita sum foowing separation, either to assist with the ongoing economic burden of caring for the cohabitants chidren or to correct any imbaance in economic advantage and disadvantage between the parties. Any such caim must be brought within one year of the separation. Section 29 appies if a cohabitant dies intestate (that is, without a wi). A surviving cohabitant may bring a caim within six months of the death for a share of the estate. The court has a wide discretion to order a capita sum or the transfer of property from that estate. It is possibe under the genera aw for cohabitants to opt out of these provisions by making agreements at any time that waive their rights to bring caims under the Act.

3 No onger iving together: how does Scots cohabitation aw work in practice? Vignettes There were two vignettes, one with a succession probem, the other on separation, aowing a comparison of how different soicitors approached a common set of facts and what difference the 2006 Act made in those particuar circumstances. Succession. Eeanor s partner David died 3 months earier in a car accident, and she has just discovered he eft no wi, and had not actuay divorced his wife. They had ived together for 12 years and at the time of David s death were iving in a arge house that David owned and financed with one chid from his marriage, aged 17, and their two chidren, aged 8 and 6. David, a hospita doctor, was the main earner, athough Eeanor worked part time. Separation. Janet and Kenneth, who have separated, have ived together for about seven years and have twins aged 4. They ive in a house that Kenneth owns, but to which Janet has contributed substantiay. Janet supported the coupe when Kenneth had to retrain after being made redundant but she gave up her job to ook after their chidren and Kenneth has been the soe earner. The findings Lawyers think provisions are better, but not perfect Some soicitors fet the provisions went too far estabishing rights for peope who ive together. I m personay very much against cohabitants having any rights at a, quite franky. I think if they want rights they shoud get married. However, the Act was seen by a number of soicitors as being better than what had previousy existed. It s good that there has been some kind of recognition of how our socia structure has changed. At the most basic eve, the provisions were wecomed because they acknowedged the fact that cohabitants have recognised rights. The provisions offered a foundation for negotiation between the parties since they provided a massive bargaining too. [The Act] does give peope a bit, a bit of a ifeine if they re the weaker party certainy. Whie most soicitors broady wecomed having some financia remedies avaiabe for cohabitants whose reationships end, they agreed on the whoe with the egisation s approach that these shoud be more imited than those avaiabe at the end of a marriage or civi partnership. I wecome the fact that it didn t try and go as far as marriage did. It s right that those that have chosen not to get married shoud not have the same rights as those who are married and it is absoutey correct, from a socia poicy point of view, that there is a difference in the financia positions of those that are married and those that are not. However, despite genera support, awyers fet the Act coud be better. I suppose I wecome the fact that there is recognition of an entitement on the part of cohabitees It coud have been done better, as anything coud aways be done better. After engthy cohabitations, the Act was seen as having the potentia to correct an unfairness on separation. However, this interviewee, who saw such potentia, quaified the comment: I think it s very, very difficut to use in practice. Some soicitors found that the imited range of remedies, in particuar, the ack of powers to transfer property or (apparenty) to order periodica aowances for chid-care, was probematic. Whist meeting the poicy objective of imiting the scope of rights avaiabe to cohabitants, awyers and the courts are eft with ony the bunt instrument of capita awards to achieve a cean financia break and an equitabe settement. Nature of cases Most of the ast cases reported in the questionnaires invoved separation (79%), rather than the death of a partner. About three-quarters (73%) invoved cohabitations of 6 years or more, consideraby onger than the average duration of cohabitations in the genera popuation. A arge minority of cases invoved dependent chidren (44%). The great majority of cients and the other party were in paid empoyment, egay represented, homeowners, and aged over 35. A minority of cases were supported by ega aid in whoe or in part. Just over one-third of these cases were setted without court invovement, a sighty higher number (42%) were resoved with court invovement. This high figure is ikey to be argey due to having raised, and then immediatey stopped the court action, in many cases because of time imits imposed by the egisation.

4 No onger iving together: how does Scots cohabitation aw work in practice? Three-fifths of cases took a year or ess between first cient contact and cose of the case. The cases that took onger to resove were more ikey to invove: the death of a partner cients who were home owners ega aid another dispute over residence or contact court invovement with resoution Limited use of the provisions Based on repies to a question on the size of their reevant caseoads since 2006, we can very roughy estimate that 1000 cohabitation cases have come to the attention of famiy awyers since the Act came into force. The numbers invoving substantia attention of the courts is far ess. This number is we beow the ikey number of cohabiting reationships that end in separation or death and the provisions therefore appear not to have imposed an inordinate burden on the Scottish famiy justice system. The apparenty imited use of the provisions may be due to severa reasons, such as: coupes having no property to redistribute the imited nature of the provisions ignorance about the provisions or their existence redistribution being agreed by other means, e.g. joint ownership or deceased s wi redistribution being agreed privatey by the coupe, without soicitors, possiby with each partner eaving with their own property and assets after a short cohabitation Cients imited knowedge of provisions Famiy awyers reported that many cients had difficuty in understanding the information they were given and, to a sighty esser extent, the advice provided. Many soicitors were concerned that the eve of widespread ignorance of the provisions was profound, because if the pubic don t know about it, they not caim. Another soicitor commented: The big probem in [the] cohabitation statute pubic education. Probems quantifying economic advantage and disadvantage The interpretation, proof and quantification of economic advantage and disadvantage and the width of the court s discretion were the top two probems with the cohabitation provisions according to the soicitors invoved in the study. Many commented on the ack of guidance and the practica difficuties in estabishing a caim based on section 28 that requires quantifying the economic advantage and disadvantage of each cohabitant. That, combined with the wide discretion avaiabe to the courts, made it difficut for them to advise their cients. Severa interreated issues made quantifying the baance of economic advantage and disadvantage difficut to pursue to a successfu concusion. They incude: expaining the concept to cients reating it to their situation agreeing what constitutes an advantage and a disadvantage proving the caim These probems coud potentiay improve to some extent as soicitors gain further experience and as case aw deveops. Lawyers Refections: separation vignette The separation vignette showed the difficuty famiy awyers face in using section 28. This is particuary true in ow-vaue cases where there was itte money about which to argue and there was a need to manage cients expectations. Addressing the outcome as it woud have been before 2006, one soicitor said: I woud have been hanging my head when the woman eft and thinking, Oh dear, what can we possiby do for this woman? Very, very itte to be honest. It was generay thought that Janet was in a much better position as a resut of the 2006 Act and there was some basis upon which to negotiate a settement. However, some interviewees considered her situation now to be ony a bit better: It s very usefu that we ve got an Act, but it s not a major payer here. Lawyers were practicay oriented, mindfu of Janet s wefare benefit entitement, ega aid issues, and the affordabiity for both parties of various housing options and the fate of the home. Negotiation was ceary preferred to itigation as a more certain and cost-effective path and better for the chidren: Peope are setting because they know what they re getting, rather than risking going to court. The focus for most was on achieving a chid-centred soution that incuded chid support, perhaps a sum towards chidcare costs, and the father s continuing invovement in the chidren s ives, but recognising that it woud probaby be necessary for the famiy home to be sod, and for Janet and the chidren to move to something more modest, quite possiby rented.

5 No onger iving together: how does Scots cohabitation aw work in practice? In-depth interviews with famiy awyers indicated that whie there remains a eve of uncertainty about its operation, many thought that it woud become more effective over time and with experience and more case aw. Some soicitors saw the width of the court s discretion in a mixed ight. For exampe, the section 28 provision of a genera capita sum payment [was] very wooy but had the advantage of affording a ot of fexibiity to the court. Aso, in separation cases invoving chidren, some soicitors thought the provisions were hepfu for making caims for a share of future chid care costs. [see Lawyers Refections: separation vignette] Soicitors aso noted that the guidance as to how to quantify a caim under section 29 coud be cearer. The section 27 housekeeping aowance was seen as archaic. Lawyers Refections: succession vignette In the succession vignette, it was widey fet that the impending time bar for a caim under s 29 woud amost inevitaby mean having to raise and then sist an action immediatey, since it was unikey that a necessary information coud be gathered (especiay from the pension provider) or negotiation undertaken within the three months remaining unti the six month cut off point but the aim, having secured Eeanor s position with a raise and sist, woud be to negotiate a settement. This vignette aso iustrated the potentia confict of interest between a surviving cohabitant and her chidren, who woud aso be entited to inherit part of the estate, and the difficuty in having the surviving cohabitant act as executor for the estate. Six month time imit is too short Whie most soicitors appreciated that time imits for caiming were needed, there was widespread unease about the shortness of the time imits in both separation and succession cases. The time imits had the unintended consequence of causing more itigation than was ikey with a onger period. Of the two, the time imits for succession cases caused most concern. Grieving may take onger than six months, a bady injured surviving cohabitant may miss the deadine, and it is impossibe to extend the six month imit. Six months is a very short period of time to instigate action and it has meant you ve had to put an action into court and then just immediatey sist [stop] it, whist you consider to negotiate. I think it s unhepfu, sometimes with a death it s very sensitive and you are taking about hav[ing] to raise a court action. The time imit in separation cases can aso ead to cases being raised then stopped to aow negotiation to continue whist preserving the possibiity of going to court shoud negotiations fai. A engthier time imit woud give cients more time to attempt negotiation without having to worry about time running out and so without appearing to raise the stakes by initiating a court action. Severa respondents aso mentioned that estabishing the date of separation was probematic. [see Lawyers Refections: succession vignette] Impications for Scotand Have the cohabitation provisions of the 2006 Act met their poicy objectives? Are there unintended consequences, and if so, do these impede the reaisation of the particuar poicy objectives or other poicy objectives? The Act has undoubtedy achieved a ot for Scottish cohabitants and their chidren. It has created financia remedies where none previousy existed, recognising the vaue of financia contributions and the economic sacrifices that often arise from cohabitants homemaking and chidcare activities. The Act refects opinion in Scotand that cohabitation shoud not be treated in the same way as marriage, but can hep to prevent injustices or hardships that may arise, especiay if chidren are invoved. Our findings suggest that, ess than four years in, the Act s main strengths ie principay at a normative eve, and aw and practice under the 2006 Act are sti some way from achieving the stated objectives. Nevertheess, the Act provides practitioners and their cients with a potentia caim with which to enter into negotiations for settement when cohabitation ends, whether by death or separation. The absence of a minimum duration requirement for eigibiity to bring a caim either on separation or death has not resuted in a food of caims foowing short reationships; very few of respondents ast cases invoved reationships of under two years. However, this research has identified various operationa probems that prevent many from reaising the benefits which it was intended to confer. These difficuties can be broady paced in two categories, with some having eements of both: Intrinsic probems: factors such as the time imits and imited range of remedies which arise from the scheme as currenty enacted which can ony be ameiorated by reform of the primary egisation Eary days effects: probems being fet now which may ameiorate over time as the Act beds down, practitioners become more famiiar with its operation, and the apparenty wide discretion created by the Act is reined in by cearer judicia guidance, in particuar on the operation of the economic advantage and disadvantage principe and the s 29 discretion

6 No onger iving together: how does Scots cohabitation aw work in practice? Impications for Engand and Waes There have been remedies for cohabitants on death in Engand and Waes since But what, if anything, can recent Scottish experience suggest for any future reform in Engand and Waes reating to separation? In ight of widey acknowedged criticisms of the current aw, various recommendations have been made for statutory financia remedies between cohabitants on separation, recenty by the Law Commission and in two Private Members Bis. As with any poicy earning, caution is needed in drawing concusions for Engand and Waes from the Scottish experience owing to the differences between the 2006 Act and the schemes advocated for Engand and Waes, together with the different ega frameworks in which they woud operate. However, we think these findings offer some messages that may assist the formuation and execution of poicy south of the border: A time imit of one year from separation to bring a caim gives rise to unintended and undesirabe consequences, making appicants fee obiged to start (but then immediatey suspend) a court action to avoid time running out whie attempts are made to use aternative dispute resoution procedures; this burdens court administration and other parts of the famiy justice system, incuding ega aid The imited range of orders avaiabe under the 2006 Act, whist consistent with the intended imited scope of the egisation, can (in some circumstances) resut in unfairness to both parties Whatever basis for reief is chosen for a new scheme, it brings its own pros and cons. The operation of any principe, such as economic advantage and disadvantage, which depends on individua circumstances and their economic effect necessariy demands a particuar type of evidence which may not aways be easy to adduce. But if simiar principes were adopted as part of any reform in Engand and Waes, cearer and more comprehensive statutory drafting woud go some way to avoid the uncertainty currenty being experienced in operating the 2006 Act s principes Despite the ack of minimum duration requirement in the 2006 Act, there has been no food of cases in the first three or so years of the Act s operation. Imposing a minimum duration of two years woud have made hardy any difference to the number of potentia cases seen by soicitors. The Scottish evidence to date suggests that the introduction of broady simiar provisions in Engand and Waes woud not pace significant additiona demands on court and ega aid resources contact crfr Authors This briefing was written by Fran Wasoff, Jo Mies and Enid Mordaunt and edited by Jennifer Fueckiger. The study, funded by the Nuffied Foundation, was carried out by Fran Wasoff, Centre for Research on Famiies and Reationships, The University of Edinburgh, Jo Mies, Trinity Coege, University of Cambridge and Enid Mordaunt, Centre for Research on Famiies and Reationships, The University of Edinburgh. The fu report can be read and downoaded: crfr.ac.uk/researchprojects/rp_cohabitation.htm The University of Edinburgh is a charitabe body, registered in Scotand, with registration number SC

7

8 contact crfr Centre for Research on Famiies and Reationships For a fu ist of Research Briefings visit our website The University of Edinburgh, 23 Bucceuch Pace, Edinburgh EH8 9LN Te: Fax: E-mai:

Early access to FAS payments for members in poor health

Early access to FAS payments for members in poor health Financia Assistance Scheme Eary access to FAS payments for members in poor heath Pension Protection Fund Protecting Peope s Futures The Financia Assistance Scheme is administered by the Pension Protection

More information

FLAC Legal Divorce v2 band_layout 1 26/06/2014 20:01 Page 1 July 2014 divorce

FLAC Legal Divorce v2 band_layout 1 26/06/2014 20:01 Page 1 July 2014 divorce Juy 2014 divorce Divorce has been avaiabe in the Repubic of Ireand since 1997. Once a divorce is obtained, the parties (the ex-spouses) are free to remarry or enter into a civi partnership. Famiy Law (Divorce)

More information

July 2014. separation

July 2014. separation Juy 2014 separation When a marriage breaks down, the coupe can arrange for a forma separation. The coupe may eventuay decide to divorce (see separate information eafet on Divorce). There are two different

More information

Distribution of Income Sources of Recent Retirees: Findings From the New Beneficiary Survey

Distribution of Income Sources of Recent Retirees: Findings From the New Beneficiary Survey Distribution of Income Sources of Recent Retirees: Findings From the New Beneficiary Survey by Linda Drazga Maxfied and Virginia P. Rena* Using data from the New Beneficiary Survey, this artice examines

More information

A Description of the California Partnership for Long-Term Care Prepared by the California Department of Health Care Services

A Description of the California Partnership for Long-Term Care Prepared by the California Department of Health Care Services 2012 Before You Buy A Description of the Caifornia Partnership for Long-Term Care Prepared by the Caifornia Department of Heath Care Services Page 1 of 13 Ony ong-term care insurance poicies bearing any

More information

Key Features of Life Insurance

Key Features of Life Insurance Key Features of Life Insurance Life Insurance Key Features The Financia Conduct Authority is a financia services reguator. It requires us, Aviva, to give you this important information to hep you to decide

More information

How to deal with personal financial problems

How to deal with personal financial problems How to dea with persona financia probems D I S P U T E R E S O L U T I O N Introduction Heping you face the future with confidence In 2014, the eve of consumer debt in the UK grew to reach a seven-year

More information

Pay-on-delivery investing

Pay-on-delivery investing Pay-on-deivery investing EVOLVE INVESTment range 1 EVOLVE INVESTMENT RANGE EVOLVE INVESTMENT RANGE 2 Picture a word where you ony pay a company once they have deivered Imagine striking oi first, before

More information

Budgeting Loans from the Social Fund

Budgeting Loans from the Social Fund Budgeting Loans from the Socia Fund tes sheet Pease read these notes carefuy. They expain the circumstances when a budgeting oan can be paid. Budgeting Loans You may be abe to get a Budgeting Loan if:

More information

Older people s assets: using housing equity to pay for health and aged care

Older people s assets: using housing equity to pay for health and aged care Key words: aged care; retirement savings; reverse mortgage; financia innovation; financia panning Oder peope s assets: using housing equity to pay for heath and aged care The research agenda on the ageing

More information

A guide to understanding Childcare Proceedings

A guide to understanding Childcare Proceedings A guide to understanding Chidcare Proceedings About this guide Care Proceedings are one of the most traumatic and emotiona episodes that can happen in anyone s ife. When Chidren s Services (formery Socia

More information

A short guide to making a medical negligence claim

A short guide to making a medical negligence claim A short guide to making a medica negigence caim Introduction Suffering from an incident of medica negigence is traumatic and can have a serious ong-term impact on both the physica and menta heath of affected

More information

In some states, however, the couple must live apart for a period of months or years before they can obtain a no fault divorce.

In some states, however, the couple must live apart for a period of months or years before they can obtain a no fault divorce. What is a "no faut" divorce? "No faut" divorce describes any divorce where the spouse asking for a divorce does not have to prove that the other spouse did something wrong. A states aow no faut divorces.

More information

Uncovered Report: Cash Plan and Private Health Insurance Explained

Uncovered Report: Cash Plan and Private Health Insurance Explained Uncovered Report: Cash Pan and Private Heath Insurance Expained Contents 3 Introduction 4 Cash pan products 6 Private heath insurance products 9 How the two pans match up? 10 Concusion 33256_ONEGI_GEN3480_BRO.indd

More information

Bereavement benefits. Help for widows, widowers and surviving civil partners

Bereavement benefits. Help for widows, widowers and surviving civil partners Bereavement benefits Hep for widows, widowers and surviving civi partners Bereavement Payment Widowed Parent s Aowance Bereavement Aowance This pack contains more information about bereavement benefits

More information

AA Fixed Rate ISA Savings

AA Fixed Rate ISA Savings AA Fixed Rate ISA Savings For the road ahead The Financia Services Authority is the independent financia services reguator. It requires us to give you this important information to hep you to decide whether

More information

The guaranteed selection. For certainty in uncertain times

The guaranteed selection. For certainty in uncertain times The guaranteed seection For certainty in uncertain times Making the right investment choice If you can t afford to take a ot of risk with your money it can be hard to find the right investment, especiay

More information

Education sector: Working conditions and job quality

Education sector: Working conditions and job quality European Foundation for the Improvement of Living and Working Conditions sector: Working conditions and job quaity Work pays a significant roe in peope s ives, in the functioning of companies and in society

More information

Income Protection Solutions. Policy Wording

Income Protection Solutions. Policy Wording Income Protection Soutions Poicy Wording Wecome to Aviva This booket tes you a you need to know about your poicy, incuding: what to do if you need to caim what s covered, and expanations of some of the

More information

What are your responsibilities as an executor?

What are your responsibilities as an executor? News ISSUE 9, AUTUMN 2013 What are your responsibiities as an executor? You have agreed to be the executor for a friend or famiy member. Now the time has come to discharge your duties but where do you

More information

Qualifications, professional development and probation

Qualifications, professional development and probation UCU Continuing Professiona Deveopment Quaifications, professiona deveopment and probation Initia training and further education teaching quaifications Since September 2007 a newy appointed FE ecturers,

More information

medical injury a claimant s guide

medical injury a claimant s guide medica injury a caimant s guide The ega caims process is not a simpe one and cinica negigence caims are amongst the most compex. We have over three decades of experience representing patients and recovering

More information

Business schools are the academic setting where. The current crisis has highlighted the need to redefine the role of senior managers in organizations.

Business schools are the academic setting where. The current crisis has highlighted the need to redefine the role of senior managers in organizations. c r o s os r oi a d s REDISCOVERING THE ROLE OF BUSINESS SCHOOLS The current crisis has highighted the need to redefine the roe of senior managers in organizations. JORDI CANALS Professor and Dean, IESE

More information

Money Matters. Ulster Bank s no nonsense guide to: Managing Debt

Money Matters. Ulster Bank s no nonsense guide to: Managing Debt Money Matters Uster Bank s no nonsense guide to: Managing Debt Money Matters contents Sections 1 3 Understanding debt Section 4 How to manage debt Sections 5 6 Sections 7 8 How to get in contro of debt

More information

Australian Bureau of Statistics Management of Business Providers

Australian Bureau of Statistics Management of Business Providers Purpose Austraian Bureau of Statistics Management of Business Providers 1 The principa objective of the Austraian Bureau of Statistics (ABS) in respect of business providers is to impose the owest oad

More information

Treatment of Women in the U. S. Social Security System, 1970-88

Treatment of Women in the U. S. Social Security System, 1970-88 Treatment of Women in the U. S. Socia Security System, 1970-88 By Jane L. Ross and Meinda M. Upp* This artice, a reprint of a paper presented in 1988 to the Internationa Socia Security Association, traces

More information

Engaging with involuntary service users in social work. Good practice guide

Engaging with involuntary service users in social work. Good practice guide Engaging with invountary service users in socia work Good practice guide This guide is based on a research project at The University of Edinburgh which invoved: Reviews of research on user engagement in

More information

Aviva Times of our Lives Report. Autumn 2012

Aviva Times of our Lives Report. Autumn 2012 Aviva Times of our Lives Report Autumn 2012 Contents Introduction Introduction Materia Weath Weath: What we re Worth Contents, Cars and Homes Mind the Gap The Insurance Gap The Income Gap Emotiona Heath

More information

Income Protection Options

Income Protection Options Income Protection Options Poicy Conditions Introduction These poicy conditions are written confirmation of your contract with Aviva Life & Pensions UK Limited. It is important that you read them carefuy

More information

Money Matters. Help for what matters. Ulster Bank s no nonsense guide to: Managing Debt

Money Matters. Help for what matters. Ulster Bank s no nonsense guide to: Managing Debt Money Matters Hep for what matters Uster Bank s no nonsense guide to: Managing Debt Money Matters contents Understanding debt Sections 1 3 1 How to manage debt Section 4 3 How to get in contro of debt

More information

FINANCIAL ACCOUNTING

FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING Part 1 A conceptua framework: setting the scene 1 Who needs accounting? 2 A systematic approach to financia reporting: the accounting equation 3 Financia statements from the accounting

More information

Undergraduate Studies in. Education and International Development

Undergraduate Studies in. Education and International Development Undergraduate Studies in Education and Internationa Deveopment Wecome Wecome to the Schoo of Education and Lifeong Learning at Aberystwyth University. Over 100 years ago, Aberystwyth was the first university

More information

Barriers or Bridges? CityWide. CityWide. Drugs Rehabilitation Projects the Road to Recovery. A CityWide Consultation Report. Drugs Crisis Campaign

Barriers or Bridges? CityWide. CityWide. Drugs Rehabilitation Projects the Road to Recovery. A CityWide Consultation Report. Drugs Crisis Campaign Barriers or Bridges? CityWide Drugs Crisis Campaign 11 Cadogan Road, Fairview, Dubin 3 Te: 01 836 5090 / 836 5039 Emai: info@citywide.ie Web www.citywide.ie Drugs Rehabiitation Projects the Road to Recovery

More information

READING A CREDIT REPORT

READING A CREDIT REPORT Name Date CHAPTER 6 STUDENT ACTIVITY SHEET READING A CREDIT REPORT Review the sampe credit report. Then search for a sampe credit report onine, print it off, and answer the questions beow. This activity

More information

Infrastructure for Business

Infrastructure for Business Infrastructure for Business The IoD Member Broadband Survey Infrastructure for Business 2013 #5 The IoD Member Broadband Survey The IoD Member Broadband Survey Written by: Corin Tayor, Senior Economic

More information

2015-16. A guide for parents about admission arrangements to Secondary Schools. Closing date 31 October 2014. City of Bradford Metropolitan District

2015-16. A guide for parents about admission arrangements to Secondary Schools. Closing date 31 October 2014. City of Bradford Metropolitan District A guide for parents about admission arrangements to Secondary Schoos City of Bradford Metropoitan District 2015-16 Cosing date 31 October 2014 Appy onine at www.bradford.gov.uk/admissions Department of

More information

TMI ING Guide to Financial Supply Chain Optimisation 29. Creating Opportunities for Competitive Advantage. Section Four: Supply Chain Finance

TMI ING Guide to Financial Supply Chain Optimisation 29. Creating Opportunities for Competitive Advantage. Section Four: Supply Chain Finance TMI171 ING info pat :Info pat.qxt 19/12/2008 17:02 Page 29 ING Guide to Financia Suppy Chain Optimisation Creating Opportunities for Competitive Advantage Section Four: Suppy Chain Finance Introduction

More information

The Impact of Parental Involvement on Children s Education

The Impact of Parental Involvement on Children s Education The Impact of Parenta Invovement on Chidren s Education 2 The Impact of Parenta Invovement on Chidren s Education The Impact of Parenta Invovement on Chidren s Education Key findings Parenta invovement

More information

Fixed Rate Loan Payment Protection Insurance

Fixed Rate Loan Payment Protection Insurance Fixed Rate Loan Payment Protection Insurance Poicy Document Page 1 of 16 Fixed Rate Loan Payment Protection Insurance Poicy document Fixed Rate Loan Payment Protection Insurance Poicy Document Page 2 of

More information

Books. Planning. Learning. through. by Rachel Sparks Linfield. Illustrated by Cathy Hughes. Contents. Making plans 2-3

Books. Planning. Learning. through. by Rachel Sparks Linfield. Illustrated by Cathy Hughes. Contents. Making plans 2-3 Match your theme to the 2012 EYFS Books Panning by Rache Sparks Linfied. Iustrated by Cathy Hughes Contents Making pans 2-3 Using the Eary Goas 4-6 EYFS Panning Chart 7 Theme 1: Favourite games 8-9 Theme

More information

Business Banking. A guide for franchises

Business Banking. A guide for franchises Business Banking A guide for franchises Hep with your franchise business, right on your doorstep A true understanding of the needs of your business: that s what makes RBS the right choice for financia

More information

Key Features of the Term Assurance (with options) For use in business protection planning

Key Features of the Term Assurance (with options) For use in business protection planning Key Features of the Term Assurance (with options) For use in business protection panning Term Assurance (with options) Key features The Financia Conduct Authority is a financia services reguator. It requires

More information

Delhi Business Review X Vol. 4, No. 2, July - December 2003. Mohammad Talha

Delhi Business Review X Vol. 4, No. 2, July - December 2003. Mohammad Talha Dehi Business Review X Vo. 4, No. 2, Juy - December 2003 TREATMENT TMENT OF GOODWILL IN ACCOUNTING Mohammad Taha GOODWILL is usuay ony recorded in an accounting system when a company purchases an unincorporated

More information

CERTIFICATE COURSE ON CLIMATE CHANGE AND SUSTAINABILITY. Course Offered By: Indian Environmental Society

CERTIFICATE COURSE ON CLIMATE CHANGE AND SUSTAINABILITY. Course Offered By: Indian Environmental Society CERTIFICATE COURSE ON CLIMATE CHANGE AND SUSTAINABILITY Course Offered By: Indian Environmenta Society INTRODUCTION The Indian Environmenta Society (IES) a dynamic and fexibe organization with a goba vision

More information

A CENTRAL LONDON LAW CENTRE PUBLICATION. Taking Grievances A GUIDE FOR EMPLOYEES AND THEIR REPRESENTATIVES

A CENTRAL LONDON LAW CENTRE PUBLICATION. Taking Grievances A GUIDE FOR EMPLOYEES AND THEIR REPRESENTATIVES A CENTRAL LONDON LAW CENTRE PUBLICATION Taking Grievances t s e c n a griev A GUIDE FOR EMPLOYEES AND THEIR REPRESENTATIVES x RA LEWIS BY TAMA m Acknowedgments With many thanks to the Nuffied Foundation

More information

Notes and Brief Reports

Notes and Brief Reports Notes and Brief Reports The Retirement Equity Act of 1984: A Review* Last summer, Congress passed and on August 23, 1984, President Reagan signed into aw the Retirement Equity Act (REA) of 1984. This major

More information

Welcome to Colonial Voluntary Benefits. Thank you for your interest in our Universal Life with the Accelerated Death Benefit for Long Term Care Rider.

Welcome to Colonial Voluntary Benefits. Thank you for your interest in our Universal Life with the Accelerated Death Benefit for Long Term Care Rider. Heo, Wecome to Coonia Vountary Benefits. Thank you for your interest in our Universa Life with the Acceerated Death Benefit for Long Term Care Rider. For detai pease ca 877-685-2656. Pease eave your name,

More information

Internal Control. Guidance for Directors on the Combined Code

Internal Control. Guidance for Directors on the Combined Code Interna Contro Guidance for Directors on the Combined Code ISBN 1 84152 010 1 Pubished by The Institute of Chartered Accountants in Engand & Waes Chartered Accountants Ha PO Box 433 Moorgate Pace London

More information

Companies (1): Characteristics and formation

Companies (1): Characteristics and formation 10 Companies (1): Characteristics and formation This is the first of two chapters which consider the aw reating to companies. This chapter considers the characteristics of companies and the way in which

More information

Overview of Health and Safety in China

Overview of Health and Safety in China Overview of Heath and Safety in China Hongyuan Wei 1, Leping Dang 1, and Mark Hoye 2 1 Schoo of Chemica Engineering, Tianjin University, Tianjin 300072, P R China, E-mai: david.wei@tju.edu.cn 2 AstraZeneca

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

Introduction the pressure for efficiency the Estates opportunity

Introduction the pressure for efficiency the Estates opportunity Heathy Savings? A study of the proportion of NHS Trusts with an in-house Buidings Repair and Maintenance workforce, and a discussion of eary experiences of Suppies efficiency initiatives Management Summary

More information

Serving the Millennial Generation - The Challenge and Opportunity for Financial Services Companies

Serving the Millennial Generation - The Challenge and Opportunity for Financial Services Companies Serving the Miennia Generation - The Chaenge and Opportunity for Financia Services Companies May 2015 Christopher J. Perry, CFA Equity Research Anayst Today, the Miennia Generation (or Generation Y), broady

More information

Preschool Services Under IDEA

Preschool Services Under IDEA Preschoo Services Under IDEA W e don t usuay think of Specific Learning Disabiities in connection with chidren beow schoo age. When we think about chidren age birth to six, we think first of their earning

More information

GRADUATE RECORD EXAMINATIONS PROGRAM

GRADUATE RECORD EXAMINATIONS PROGRAM VALIDITY and the GRADUATE RECORD EXAMINATIONS PROGRAM BY WARREN W. WILLINGHAM EDUCATIONAL TESTING SERVICE, PRINCETON, NEW JERSEY Vaidity and the Graduate Record Examinations Program Vaidity and the Graduate

More information

UCU Continuing Professional Development

UCU Continuing Professional Development UCU Continuing Professiona Deveopment Cassroom management The background Good cassroom and behaviour management is one of the key eements of successfu teaching and earning, and wi be crucia to your success

More information

What makes a good Chair? A good chair will also: l always aim to draw a balance between hearing everyone s views and getting through the business.

What makes a good Chair? A good chair will also: l always aim to draw a balance between hearing everyone s views and getting through the business. Chairing a meeting An important job of the Chairperson is chairing meetings. Prior House 6 Tibury Pace Brighton BN2 0GY Te. 01273 606160 Fax. 01273 673663 info@resourcecentre.org.uk www.resourcecentre.org.uk

More information

VALUE TRANSFER OF PENSION RIGHTS IN THE NETHERLANDS. June 2004 - publication no. 8A/04

VALUE TRANSFER OF PENSION RIGHTS IN THE NETHERLANDS. June 2004 - publication no. 8A/04 STICHTING VAN DE ARBEID REVISION VALUE TRANSFER OF PENSION RIGHTS IN THE NETHERLANDS June 2004 - pubication no. 8A/04 Vaue transfer of pension rights in the Netherands 1. Introduction The opportunity to

More information

Frequently Asked Questions

Frequently Asked Questions Community Heathcare Organisations Report & Recommendations of the Integrated Service Area Review Group Frequenty Asked Questions 1. What are Community Heathcare Services? Community Heathcare Services are

More information

professional indemnity insurance proposal form

professional indemnity insurance proposal form professiona indemnity insurance proposa form Important Facts Reating To This Proposa Form You shoud read the foowing advice before proceeding to compete this proposa form. Duty of Discosure Before you

More information

Practicing Reference... Learning from Library Science *

Practicing Reference... Learning from Library Science * Practicing Reference... Learning from Library Science * Mary Whisner ** Ms. Whisner describes the method and some of the resuts reported in a recenty pubished book about the reference interview written

More information

l l ll l l Exploding the Myths about DETC Accreditation A Primer for Students

l l ll l l Exploding the Myths about DETC Accreditation A Primer for Students Expoding the Myths about DETC Accreditation A Primer for Students Distance Education and Training Counci Expoding the Myths about DETC Accreditation: A Primer for Students Prospective distance education

More information

Bite-Size Steps to ITIL Success

Bite-Size Steps to ITIL Success 7 Bite-Size Steps to ITIL Success Pus making a Business Case for ITIL! Do you want to impement ITIL but don t know where to start? 7 Bite-Size Steps to ITIL Success can hep you to decide whether ITIL can

More information

ELECTRONIC FUND TRANSFERS. l l l. l l. l l l. l l l

ELECTRONIC FUND TRANSFERS. l l l. l l. l l l. l l l Program Organization = Number "1060" = Type "123342" = "ETM2LAZCD" For = "502859" "TCCUS" "" Name "WK Number = Name "First "1001" = "1" Eectronic = "1001" = Financia "Jane Funds Doe" Northwest Xfer PG1

More information

Understanding. nystagmus. RCOphth

Understanding. nystagmus. RCOphth Understanding nystagmus RCOphth RNIB s understanding series The understanding series is designed to hep you, your friends and famiy understand a itte bit more about your eye condition. Other tites in the

More information

NatWest Global Employee Banking Eastwood House Glebe Road Chelmsford Essex England CM1 1RS Depot Code 028

NatWest Global Employee Banking Eastwood House Glebe Road Chelmsford Essex England CM1 1RS Depot Code 028 To appy for this account, the printed appication must be competed and returned together with any necessary supporting documentation to the foowing address: NatWest Goba Empoyee Banking Eastwood House Gebe

More information

COASTLINE GROUP HUMAN RESOURCES STRATEGY 2015 2017. Great homes, great services, great people.

COASTLINE GROUP HUMAN RESOURCES STRATEGY 2015 2017. Great homes, great services, great people. COASTLINE GROUP HUMAN RESOURCES STRATEGY 2015 2017 Great homes, great services, great peope. Contents Foreword 2 Executive summary 1. Achievements 5 2. Context 7 3. Our peope 9.Objectives 11 5. What we

More information

Asia Pacific Disability Rehabilitation Journal

Asia Pacific Disability Rehabilitation Journal DEVELOPMENTAL ARTICLES Asia Pacific Disabiity Rehabiitation Journa PRIMARY HEALTH CARE AND COMMUNITY BASED REHABILITATION: IMPLICATIONS FOR PHYSICAL THERAPY Tracy Bury* ABSTRACT The Word Confederation

More information

The Advantages and Disadvantages of Different Social Welfare Strategies

The Advantages and Disadvantages of Different Social Welfare Strategies The Advantages and Disadvantages of Different Socia Wefare Strategies by Lawrence H. Thompson* The foowing was deivered by the author to the High Leve American Meeting of Experts on The Chaenges of Socia

More information

Group Income Protection. Technical Guide

Group Income Protection. Technical Guide Group Income Protection Technica Guide Aviva By choosing Aviva, part of the UK s argest insurance group, you benefit from our financia strength. Together with miions of customers wordwide you can fee certain

More information

(David H T Lan) Secretary for Home Affairs

(David H T Lan) Secretary for Home Affairs Message We sha make every effort to strengthen the community buiding programme which serves to foster among the peope of Hong Kong a sense of beonging and mutua care. We wi continue to impement the District

More information

Key Features and Terms & Conditions of the Stocks & Shares Junior ISA

Key Features and Terms & Conditions of the Stocks & Shares Junior ISA June 2013 Key Features and Terms & Conditions of the This document shoud be read in conjunction with an up-to-date Key Investor Information Document (KIID) for the fund in which you want to invest. You

More information

Breakeven analysis and short-term decision making

Breakeven analysis and short-term decision making Chapter 20 Breakeven anaysis and short-term decision making REAL WORLD CASE This case study shows a typica situation in which management accounting can be hepfu. Read the case study now but ony attempt

More information

TERM INSURANCE CALCULATION ILLUSTRATED. This is the U.S. Social Security Life Table, based on year 2007.

TERM INSURANCE CALCULATION ILLUSTRATED. This is the U.S. Social Security Life Table, based on year 2007. This is the U.S. Socia Security Life Tabe, based on year 2007. This is avaiabe at http://www.ssa.gov/oact/stats/tabe4c6.htm. The ife eperiences of maes and femaes are different, and we usuay do separate

More information

SMALL SCHOOLS WORK A HANDBOOK FOR TEACHERS IN SMALL RURAL SCHOOLS ALAN SIGSWORTH AND KAFU JAN SOLSTAD

SMALL SCHOOLS WORK A HANDBOOK FOR TEACHERS IN SMALL RURAL SCHOOLS ALAN SIGSWORTH AND KAFU JAN SOLSTAD MAKING SMALL SCHOOLS WORK A HANDBOOK FOR TEACHERS IN SMALL RURAL SCHOOLS ALAN SIGSWORTH AND KAFU JAN SOLSTAD UNESCO Internationa Institute for Capacity Buiding in Africa Addis Ababa, Ethiopia 2001 CONTENTS

More information

Chapter 3: e-business Integration Patterns

Chapter 3: e-business Integration Patterns Chapter 3: e-business Integration Patterns Page 1 of 9 Chapter 3: e-business Integration Patterns "Consistency is the ast refuge of the unimaginative." Oscar Wide In This Chapter What Are Integration Patterns?

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

A practical guide to personal financial advice Finding the right financial adviser and advice that works for you. Getting advice

A practical guide to personal financial advice Finding the right financial adviser and advice that works for you. Getting advice A practica guide to persona financia advice Finding the right financia adviser and advice that works for you Getting advice About ASIC The Austraian Securities and Investments Commission (ASIC) reguates

More information

Accounting in the Construction Industry

Accounting in the Construction Industry Accounting in the Construction Industry How your CPA can hep you be among the 80 percent of contractors expected to survive the next year, rather than the 20 percent expected to fai. This whitepaper wi

More information

Aviva Equity Release A guide to our lifetime mortgages. Lifestyle Lump Sum Max Lifestyle Flexible Option

Aviva Equity Release A guide to our lifetime mortgages. Lifestyle Lump Sum Max Lifestyle Flexible Option Aviva Equity Reease A guide to our ifetime mortgages Lifestye Lump Sum Max Lifestye Fexibe Option Contents An introduction to equity reease and ifetime mortgages 3 Who might quaify? 4 What you need to

More information

Seize the Day! Genuine Opportunities for You and Your Business in 2014*

Seize the Day! Genuine Opportunities for You and Your Business in 2014* www.mitchecharesworth.co.uk Seize the Day! Genuine Opportunities for You and Your Business in 2014* *and Beyond! Mitche Charesworth Offices Chester 01244 323 051 Liverpoo Manchester 0161 817 6100 Warrington

More information

Critical Illness Insurance Options

Critical Illness Insurance Options Critica Iness Insurance Options Poicy Summary Critica Iness Insurance Options This summary tes you the key things you need to know about our Critica Iness Insurance Options poicy. It doesn t give you the

More information

Niagara Catholic. District School Board. High Performance. Support Program. Academic

Niagara Catholic. District School Board. High Performance. Support Program. Academic Niagara Cathoic District Schoo Board High Performance Academic Support Program The Niagara Cathoic District Schoo Board, through the charisms of faith, socia justice, support and eadership, nurtures an

More information

Teamwork. Abstract. 2.1 Overview

Teamwork. Abstract. 2.1 Overview 2 Teamwork Abstract This chapter presents one of the basic eements of software projects teamwork. It addresses how to buid teams in a way that promotes team members accountabiity and responsibiity, and

More information

Order-to-Cash Processes

Order-to-Cash Processes TMI170 ING info pat 2:Info pat.qxt 01/12/2008 09:25 Page 1 Section Two: Order-to-Cash Processes Gregory Cronie, Head Saes, Payments and Cash Management, ING O rder-to-cash and purchase-topay processes

More information

How to Cut Health Care Costs

How to Cut Health Care Costs How to Cut Heath Care Costs INSIDE: TEN TIPS FOR MEDICARE BENEFICIARIES What is one of the biggest financia surprises in retirement? Heath care costs. It s a growing concern among many Medicare beneficiaries,

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

A Guide to Understanding the Implications of the Ionising Radiation (Medical Exposure) Regulations in Radiotherapy

A Guide to Understanding the Implications of the Ionising Radiation (Medical Exposure) Regulations in Radiotherapy IPEM A Guide to Understanding the Impications of the Ionising Radiation (Medica Exposure) Reguations in Radiotherapy The Society and Coege of Radiographers The Roya Coege of Radioogists Institute of Physics

More information

Income Protection Solutions. Policy Wording

Income Protection Solutions. Policy Wording Income Protection Soutions Poicy Wording Wecome to Aviva This booket tes you a you need to know about your poicy, incuding: what to do if you need to caim what s covered, and expanations of some of the

More information

Employment Law BULLETIN

Employment Law BULLETIN OCTOBER 2015 Empoyment Law BULLETIN Wecome to our October empoyment aw buetin. In this issue we cover a number of interesting cases. In Inex Home Improvements Limited v Hodgkins the EAT considered that

More information

Protection Against Income Loss During the First 4 Months of Illness or Injury *

Protection Against Income Loss During the First 4 Months of Illness or Injury * Protection Against Income Loss During the First 4 Months of Iness or Injury * This note examines and describes the kinds of income protection that are avaiabe to workers during the first 6 months of iness

More information

Green power. options

Green power. options Green power options How a our universities can hep stop cimate change by switching to green eectricity In January 2001 Peope & Panet caed on every UK university to switch to green eectricity, generated

More information

Vital Steps. A cooperative feasibility study guide. U.S. Department of Agriculture Rural Business-Cooperative Service Service Report 58

Vital Steps. A cooperative feasibility study guide. U.S. Department of Agriculture Rural Business-Cooperative Service Service Report 58 Vita Steps A cooperative feasibiity study guide U.S. Department of Agricuture Rura Business-Cooperative Service Service Report 58 Abstract This guide provides rura residents with information about cooperative

More information

History of Stars and Rain Education Institute for Autism (Stars and Rain)

History of Stars and Rain Education Institute for Autism (Stars and Rain) History of Education Institute for Autism () Estabished:: March 15. 1993 in Beijing Founder:: Ms. Tian Huiping (mother of a boy with autism) STARS AND RAIN was founded in 1993 by a parent and is China

More information

Space for People. Targeting action for woodland access

Space for People. Targeting action for woodland access Space for Peope Targeting action for woodand access Contents Summary 2 Section 1 Context 3 The Woodand Trust 3 The case for accessibe woodand 3 Section 2 Deveoping targets 6 Woods for Peope 6 The Woodand

More information

Health Savings Account 2013 2014 reference guide

Health Savings Account 2013 2014 reference guide Heath Savings Account 2013 2014 reference guide Information at your fingertips This ist of chapters and page numbers wi hep you find the information you need quicky. A detaied ist of sections and topics

More information

Learning from evaluations Processes and instruments used by GIZ as a learning organisation and their contribution to interorganisational learning

Learning from evaluations Processes and instruments used by GIZ as a learning organisation and their contribution to interorganisational learning Monitoring and Evauation Unit Learning from evauations Processes and instruments used by GIZ as a earning organisation and their contribution to interorganisationa earning Contents 1.3Learning from evauations

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

Management Accounting

Management Accounting Management Accounting Course Text Professiona, Practica, Proven www.accountingtechniciansireand.ie Tabe of Contents FOREWORD...v SYLLABUS: MANAGEMENT ACCOUNTING...vii PART 1 INTRODUCTION Chapter 1: Introduction

More information

Evidence and Perspectives

Evidence and Perspectives Evidence and Perspectives Edited by Jacqueine Faon TABLE OF CONTENTS ACRONYMS SECTION 1: INTRODUCTION 1 SECTION 2: HISTORIC AND CULTURAL PERSPECTIVES 4 2.1 Introduction 4 2.2 Chidhood in retrospect 4 2.3

More information