1 Technical Seminar on Copyright, Intellectual Property and Translation Tools Barcelone, 13 October 2007 Intellectual Property and CAT: the PwC Experience Ross Smith, Head of Translation Services, PriceWaterhouseCoopers, Madrid The purpose of this paper is to study intellectual property issues in relation to CAT tools at PricewaterhouseCoopers (PwC), the world s leading professional services firm. We will focus mainly on policies and procedures at PwC Madrid, but reference will be made to other offices in Europe where possible, particularly PwC Paris, where extensive use is also made of TM technology. TM Organisation at PwC Madrid In order to analyse the situation with respect to the ownership of translation memories, it is advisable to start by explaining how translation memory files are organised at PwC Madrid. All translation memories (TMs) are generated using SDL-Trados software, specifically SDL-Trados 2006 Professional, and can be separated into three main levels. On the first level is a gigantic and somewhat untidy Main Memory, which has been in use since we started utilising Trados in the 1990s. This memory is used for accounting documents in general anything which does not fall into a specific category. On the next level are four subject-specific memories, used for the main thematic areas which lend themselves to being translated using computerised support tools. These are: - Annual accounts (also commonly called financial statements, i.e. the balance sheet, income statement, cash flow statement, notes to the accounts, etc.) of business corporations which are drawn up in accordance with International Financial Reporting Standards (IFRS) - Annual accounts and other documentation specifically pertaining to financial institutions: banks, savings banks, ratings agencies, etc. - Legal documentation such as contracts, minutes, rulings, appeals, etc. - Audit opinions issued by PwC. On the third level we find specific individual memories which are maintained for translations of the annual accounts of the major PwC audit clients, or for certain large-scale projects. Annual accounts make up around 75% of the total volume of work regularly carried out using our TM tools and under the new IFRS requirements, these documents can be very large. It is advisable to keep separate memories for them to assure that client-specific terminology is applied and so that they can be transferred easily from one translator to another if necessary, since not all members of the translation service are on the PwC network with direct access to the translation memories.
2 SDL Trados is used by both in-house and freelance translators for suitable documents. The most commonly used components are the Workbench and TagEditor, along with the MultiTerm terminology bank and WinAlign alignment tool. It is also the main software used at the Paris office. Different scenarios for document ownership The circumstances concerning the origin of documents used to initiate or build TMs at PwC, and the ownership of the translations once these are produced, vary considerably and therefore making decisions as to who holds the relevant intellectual property (IP) rights to them is not always easy. In general terms the following scenarios can be identified: 1. The first scenario is perhaps the most typical: the source document is written within a PwC department by an employee of the Firm (most probably in the Audit division) and is translated by another employee in the Translation Department using SDL-Trados tools acquired under licence by PwC. The PwC line of service concerned (legal, audit or advisory) is then invoiced for the translation by the translation service (which belongs to the Legal division). In this case, therefore, the document is authored, translated and purchased by parties within the firm using CAT technology licensed to PwC. 2. It is also common, however, for the source document to be written by a client of the firm, particularly in the case of annual accounts. In accordance with current accounting regulations, auditors can assist clients in the drafting of their accounts but under no circumstances may they actually write the accounts for the client. In such cases, therefore, the documentation belongs to the client, which gives PwC a copy of the document, without any transfer of ownership, purely for the purpose of having it translated, usually from Spanish to English. The documentation arrives at the translation service directly from the client or, more commonly, via a member of the audit department. The translation is performed by a PwC employee and the translated document is sold to the client either as part of the overall audit service or as an additional service. Accordingly, the source and target documents both belong to the client, as author in the first case and as buyer in the second, while the translation memory itself is created by the PwC in-house translator who translates the document (as well as any segments already created in previous translations for the same client). To complicate things further, there are instances in which the documents provided by the client are not actually drafted by the client: an administrative judgement or ruling, for instance, or documents submitted to a court in an appeal process. Here, the documents are in the client s possession, but they are not owned by the client in the sense of its having either created or purchased them. 3. It can also happen that a client of our Audit department wishes to have a translation of certain financial documentation for a given period, and in order to help in the translation process, and also to assure consistency, they provide PwC with the previous year s documents and a translation thereof made by another translator or perhaps by the client itself. Alternatively, such material can often by freely obtained from clients websites and can be utilised by translators to resolve doubts and guarantee consistency. To take advantage of this supporting documentation, the previous year's source document and translation are aligned (in our case using SDL Trados WinAlign) and the resulting file is exported to create a specific translation memory. In this case, therefore, the source and target documents belong to the client as author and buyer, and the entire content of the TM created by the alignment tool derives from client-owned documents as well, at least at the moment when the translation commences.
3 4. Finally, there is the situation in which the Translation Department provides an external translator or language service provider with a copy of a main TM (probably the one used to translate corporations or banks financial statements) or a client-specific TM to help the translator and to assure consistency in style and terminology. In such cases, the external parties concerned are told that the TM is the property of PwC and they are reminded that they are being provided with the TM for their use only, for work commissioned by PwC, and that it is not transferable. We do not ask for any kind of payment, since it is in our interest that the translator concerned should use the TM for the reasons of style and consistency already mentioned. The situation here, therefore, is that the source document is authored either by a PwC staff member or a PwC client; the TM belongs to PwC but the translation is performed by a third party freelancer; and the final document, in the first instance, is purchased from the external translator by PwC s translation service, and therefore belongs to PwC, though it will usually be passed on and invoiced to the client concerned. All these scenarios are possible and occur in practice. It should be noted, however, that in the history of the PwC translation departments in Madrid and Paris, no client has ever asked to be given the translation memory used to translate its documents as well as the translation itself. Who owns what in these scenarios? Only in the first of the cases described above does the ownership issue seem clear. All of the elements in the translation process the source document, the translated document and the translation memory itself are created by members of PwC s staff using computer tools licensed to the firm. We may safely say here, therefore to the extent that one can safely say anything when IP is involved that PricewaterhouseCoopers Madrid holds the intellectual property rights to the TM and its content. In the remaining three cases, things are not so easy. With regard to situations such as that described in scenario 2 (the client creates or furnishes the source document and purchases the translated document, while an in-house translator uses the TM), which are probably the most interesting for our present purposes, the opinions of experts concerning the ownership of intellectual property rights differ radically. On the one hand, it may be argued (based on certain aspects of European IP legislation) that the TM belongs to the translator simply by virtue of the fact that the translator makes the memory through his own intellectual effort and expertise. This is the I made it, so it s mine approach which most translators regard as irrefutable 1. There are further arguments, put forward by the Spanish lawyer Jorge Marcos 2 and also by the first company to set up a market for translation memories, TM Marketplace 3, to the effect that since the source document is segmented and atomised into such small particles within the TM, there is nothing large enough in the content of the TM to merit IP protection. As Marcos puts it: Except in extraordinary cases, it is unlikely that a sentence can be an object of intellectual property. In addition, this segmentation transforms the source document to such an extent that the party performing the transformation the translator becomes the intellectual owner of the newly created item. This approach is broadly supported by PwC. In the opinion of Javier Ribas, a partner at Landwell (PricewaterhouseCoopers correspondent law firm) and one of Spain s leading specialists in the intellectual property field, the memory belongs to the translator, if an independent contractor, or to the translator s employer, by virtue of the fact that the segments it contains are mostly standard or general in nature (if not, they would not be of much use in other future translations) and because single sentences (except for advertising slogans, etc.) virtually never qualify for IP protection. Ribas considers
4 that the applicable type of IP protection is that pertaining to databases: what is being covered by the law is not the author's creative effort, but the investment in time and money made to compile and store the most frequently used sentences and phrases. On the other hand, there may be grounds for claiming that the TM belongs to the party that actually commissions the translation. For instance, the well-known localisation specialist Jost Zetzshe, writing in the journal Multilingual Computing and Technology 4, states that: It seems to be common sense that the IP of the TM that a freelancer and/or a language vendor assemble while translating for an end client remains with the end client. This could be called the I m paying for it, so it s mine approach, which is regarded as logical by some language service users. Their argument, in essence, is that the segments used to create the translated work cannot be differentiated from the work itself. From a translator s perspective, this approach is rather like a brick manufacturer claiming that he owns a newly constructed building because it is made with his bricks, yet from the client s viewpoint it seems quite coherent. Another specialist lawyer consulted for this paper also pointed out that, in fact, IP legislation refers to an original creation expressed in any medium, but says nothing about the size of the creation. In principle, therefore, a single sentence, or phrase, could be an object of intellectual property, though it is difficult to think of any examples outside advertising slogans and minimalist poetry. In scenario 3, not only the source and target documents derive from the client, but also the content of the TM since is generated by aligning the client s documentation. Surely, in this case, the TM must also belong to the client? Not necessarily, according to the above-mentioned White Paper by TM Marketplace, due to the arguments concerning atomisation and transformation. In any event, even if at the start of the translation the TM content derives wholly from client documentation, as soon as the translator gets down to work new translation segments will be added and existing segments will be modified. It could be advocated that in such cases the best solution is the joint ownership of the TM though again, this could be contested by both the end purchaser based on the I m paying for the whole job approach and by the translator (in addition to the segmentation issues), who may come back to the sweat of one s own brow argument, claiming that the alignment process is an intellectual task which in itself transforms the original work beyond anything that could be covered by IP rights. Scenario 4 is becoming increasingly common, as translation departments and companies supply TMs to external professionals with a view to assuring consistency and quality. Unless there is a specific contract on IP rights to the TM (see below), the most logical solution seems to be that ownership is shared, the content of the initially supplied TM belonging to the supplier, and any segments added thereafter belonging to the freelancer. It must be pointed out, of course, that most of these issues can be resolved from the outset by arranging a contract between translator/language service provider and the client which clearly specifies the ownership of the TM concerned, or which allows the work being translated to be freely transformed, reproduced or distributed. This matter has been stressed by all the legal specialists consulted. However, as we all know, such contracts are not usually signed, for a variety of reasons. In many cases, translators do not want clients to know they use TM tools, regarding this area as literally none of the client s business. In others, the translator might be wary of frightening a client away by appearing to require undesirably complicated contractual conditions for the job (most clients will probably not know what a translation memory is and might suspect that somehow or other they are being asked to sign away their rights to the subsequent exploitation of the translation they are paying for), and would therefore rather not bring the subject up. For whatever reason, contractual cover is not usually available and therefore the ambiguities described above persist.
5 Selling or licensing TMs In principle, the TMs created by PwC Madrid for the Spanish-English translation of banking and IFRS financial documents could be of considerable value to freelance translators and language service providers, and might therefore be worth selling or licensing. To date, however, this issue has never been considered as a real option because our CAT software is regarded as a tool for assisting translators, not a means of creating a saleable commodity. This view could change in the future, however, if all potential intellectual property issues, and confidentiality concerns, are clearly resolved. The market is already moving in this direction, thanks particularly to the creation of the TM Marketplace website where in theory our translation memories could be exploited for commercial purposes. We must acknowledge that at PwC there is one very large barrier to such a move, this being our image vis-à-vis our clients and the auditing/consultancy market in general. Clients names and financial data will figure, unavoidably, in the sector-specific memories mentioned above and even though the source documents used to create these TMs are publicly available, we cannot risk a major client causing a fuss because they perceive that we are somehow disclosing their internal information without express permission, or using their documentation to generate cash without giving anything in return. For the reasons explained earlier this perception would almost certainly be false but the harm would have been done in any case merely though a suspicion of dishonest practice or potential disclosure of sensitive data, since image is a vital factor in the professional services sector. If trading in and licensing TMs becomes a common and accepted practice in the language services industry then PwC could become involved on an active basis, but until then we will probably have to restrict ourselves to watching how the market develops from a prudent distance. Payment for translations using TM tools The policy at PwC s Madrid and Paris offices in general is not to adjust prices solely on the basis of the technology used to translate documents. We consider that the purpose of CAT tools is to help translators reduce the volume of repetitive, non-specialised work so that they can concentrate their energy on the actual task of translating, and to foment quality and consistency. Their purpose is not to force translators to cut their rates. We are against pricing systems which involve different rates based purely on the list of percentages generated by the Trados Workbench (e.g. 100% matches no charge, 75-95% half rate, below 75%, full rate), since this fails to take into account a range of relevant issues, particularly the question of the varying reliability of the TMs themselves. Having said that, we have always considered it reasonable for a client to request a discount if there is a notable volume of repeated text in two or more documents, and we maintain this approach when using TM tools. Therefore, in the event that a certain volume of text can be recycled (for instance, in a lengthy appeal process going through the courts with a large amount of text being reused in the procedural documentation in each judicial instance, or in the case of a company's accounts which are largely unchanged from one year to the next), we are prepared to take this issue into account, but without making things too complicated. For instance, we may charge 85% - 100% matches at our review rate (just under half the translation rate) and the rest at our normal translation rate. This is because, in our opinion, 100% matches can rarely be trusted completely and should always be reviewed, particularly in TMs in which various translators have been users. If we apply this policy with our own client and the translation is subcontracted, we ask the external translator concerned to invoice us on the same basis.
6 1 As reflected in the survey edited by Antonio Valderrábanos titled Who owns what? Some Insights on TM Ownership (www.transref.org) 2 Marcos, Jorge: Un enfocament jurídic de les Memòries de Traducció (Hwww.fti.uab.es/tradumatica/revista/num0/sumari/sumari.htmH) 3 TM Marketplace: White Paper on sharing translation memory data (www.tmmarketplace.com/whitepapers/align) 4 Zetzsche, Jost: Translation Memories: the Discovery of Assets in Multilingual Computing and Technology (Volume 16, issue 4) (Hwww.multilingual.comH)
Translation and Localization Services Company Overview InterSol, Inc., a California corporation founded in 1996, provides clients with international language solutions. InterSol delivers multilingual solutions
helpful information on buying your home at auction A Roadmap to Auctions Get funded To bid at Auction you need to be bidding in cash and fully funded. A 10% deposit is required on the day of the auction,
School of Graduate Studies INTELLECTUAL PROPERTY GUIDELINES INTRODUCTION Ryerson recognizes and is committed to preserving the principles of academic and intellectual freedom and ensuring that all creators
Procurement driving better value Unsolicited Unique Proposals How to deal with uninvited bids A guide for government agencies May 2013 MBIE-MAKO-4376671 2 First Published May 2013 Government Procurement
Advice Document: Bilingual Drafting, Translation and Interpretation Background The principal aim of the Welsh Language Commissioner, an independent body established under the Welsh Language Measure (Wales)
THE INTELLECTUAL PROPERTY GUIDE TO. FASHION 2009 Gallant Macmillan 3 Greek Street, Soho, London, W1D 4DA PROTECTING & EXPLOITING YOUR RIGHTS COPYRIGHT LAW AND INTELLECTUAL PROPERTY PROTECTION Introduction
SELLING A BUSINESS BUSINESS COMPLIANCE SOLUTIONS WEALTH PROTECTION ADVICE BUSINESS LIFESTYLE OPTIONS Unit 4, 73 Kenepuru Drive, Porirua PO Box 51 090, Tawa, Wellington 5249 www.deansassociates.co.nz P.
Marketing Software and Web Developer with Clients Nationwide This web-development, marketing, and software company, founded in 2000, has developed a loyal, long-term client base, who appreciates its excellent
Due Diligence For Transactions 1 Agenda Introduction: Objective and Purpose Due Diligence V Audit Need of Due Diligence Scope of Due Diligence Approach Report Conclusion PwC 2 Introduction: ti Objectives
In touch with social media Building your brand legally and successfully LinkedIn seminar 6 February 2014 We at Eversheds advise entrepreneurs and founders of start-ups right through the company life cycle.
FINANCIAL REPORTING COUNCIL FRC STUDY: ACCOUNTING FOR ACQUISITIONS JANUARY 2010 Contents Page One Introduction 1 Two Summary of results 3 Three Review of compliance by area 3.1 Business review commentary
Presented to: 2015 State Certification Testing of Voting Systems National Conference Paul W. Craft Kathleen A. McGregor May, 19, 2015 Introduction One concern raised in the aftermath of Election 2000 was
- 1. Introduction...1-1.1. The scope of this briefing paper...1-1.2. "Software" defined...1-2. What is software copyright?...2-3. The Community Directive on software copyright...3-3.1. What does software
1 Cost Reduction and Cost Containment Initiatives: Not an All or Nothing Value Proposition By Gary Friedman, President, Cost Containment Specialists Troubling economic times require attention to the basics:
Money Laundering The Legal Position Andrew Campbell University of Leeds email@example.com Introduction Why is this important? Most of us will now be covered to some extent by the anti money laundering
A practical guide to capitalisation of borrowing costs November 2008 PricewaterhouseCoopers IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS manual of accounting
EXPOSURE DRAFT ED 3/05 (August 2005) Proposed Auditing Standard: Audit Evidence (Re-issuance of AUS 502) Prepared and Issued by the Auditing and Assurance Standards Board Commenting on this Exposure Draft
The SME Engagement Handbook The purpose of this document is to help microbusinesses and small to medium enterprises ( SMEs ) interact more effectively when bidding to supply goods or services to larger
BOOKKEEPING SYSTEMS INTRODUCTION TO FACTORING CONTENTS Page 1. What Is Factoring?... 2 2. Factoring Overview... 2 3. How Does Factoring Work?... 2 4. Alternative Method Of Factoring... 3 5. Benefits Of
building and sustaining productive working relationships p u b l i c r e l a t i o n s a n d p r o c u r e m e n t INTRODUCTION 1 1 THE GROWING INFLUENCE OF PROCUREMENT PROFESSIONALS 2 2 GUIDELINES FOR
Agile Contract Options By Allan Kelly, Director & Consultant Agile Contract Options One question frequent questions asked about Agile methods is: "How do you sign a contract based on Agile working?" The
Policy Statement May 2015 International Federation of Accountants Policy for Translating and Reproducing Standards Published by the International Federation of Accountants This document was developed and
INFORMATION SHEET G035v12 December 2014 Photographs Copying Photos Youʼve Paid For In this information sheet, we give a brief overview of the law of copyright as it relates to photographs. It is for people
APES GN 30 Outsourced Services Prepared and issued by Accounting Professional & Ethical Standards Board Limited ISSUED: March 2013 Copyright 2013 Accounting Professional & Ethical Standards Board Limited
Communications Council Best Practice Guide Social Media Code of Conduct social media code of conduct Purpose In the past few years social media has become an important and integral part of the marketing
MRS Regulations for Administering Incentives and Free Prize Draws February 2012 MRS is the world s largest association for people and organisations that provide or use market, social and opinion research,
The following is an extraction from Marketing Ingenuity and Invention: an Innovation Guidebook, a publication from the Wisconsin Innovation Service Center. Marketing Ingenuity and Invention an Innovation
Information Governance Policy Document Number 01 Version Number 2.0 Approved by / Date approved Effective Authority Customer Services & ICT Authorised by Assistant Director Customer Services & ICT Contact
BRIEFING PAPER Title: Direct response marketing of distance education Part 1 of 2 Introduction Commercial distance learning provision started in Pennsylvania in 1891 through an advertisement in the pages
Managing Innovation & Intellectual Property Rights Board library reference Document author Assured by Review cycle P107 Liam Stallard Executive Team Company Secretary 3 Years This document is version controlled.
The European Financial Reporting Advisory Group (EFRAG) and the Autorité des Normes Comptables (ANC) jointly publish on their websites for information purpose a Research Paper on the proposed new Definition
Intellectual Property Policy Policy - CP029 Prepared Reviewed Approved Date Council Minute No. Manager Corporate Administration Corporate Management Team Council June 2014 2014/0126 Trim File: 18/02/01
NSW Retail Tenant s Guide This guide will help tenants understand the key aspects of leasing a retail shop. The landlord must give a prospective tenant this guide as soon as they start negotiating a lease.
Metcalfe Copeman & Pettefar LLP A short guide to Business sale and purchase INTRODUCTION Selling or buying a business is not usually simple. It is a process most people in business only do once or twice
TECHNICAL RELEASE TECH 09/14BL ACCOUNTANTS REPORTS ON COMMERCIAL PROPERTY SERVICE CHARGE ACCOUNTS ABOUT ICAEW ICAEW is a professional membership organisation, supporting over 140,000 chartered accountants
Accounting- that s telling a story: or What s a conceptual framework? By Roger Collinge FCA Preface The purpose of this paper is to trace, briefly, the history and purpose of accounting, and identify the
SECTION 59, CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 This Memorandum has been prepared by the Consultative Committee of Accountancy Bodies Ireland ( CCAB-I ) to alert members of the profession
www.pwc.es Managing intangible assets It is time to act We add the value you need 2 Technology Page 5 1 Information management Page 4 3 Content Page 6 6 Taxation of intangible assets Page 10 4 Trademarks,
How to Create a Business Plan A formal business plan is important. It is needed when obtaining financing; serves as a guide for the policies, strategies, and tactics needed for running your business; can
Licensing agreements for intellectual property Introduction A licensing agreement can be used when you (the licensor) grant certain legal rights to another business (the licensee) to use your intellectual
EC 1 Revised November 2013 May 2015 Ethics Circular 1 Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants This revised Ethics Circular 1 was endorsed by the Institute's
riba book ok shops distrib ution service ops RIBA Bookshops Distribution Service Marketing Book promotions in print/online, working relationships with key reviewers and media contacts Purchasing Publisher
An introduction to marketing for the small business Membership Services Moor Hall, Cookham Maidenhead Berkshire, SL6 9QH, UK Telephone: 01628 427500 www.cim.co.uk/marketingresources The Chartered Institute
Compiled Auditing Standard ASA 700 (July 2013) Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report This compilation was prepared on 1 July 2013 taking into account amendments
Public Consultation: Expanded use of automated processes by IP Australia June 2015 Copyright All content in this publication is provided under a Creative Commons Attribution 4.0 International (CC BY 4.0)
www.pwc.com/za/retail-and-consumer Knowledge is power Consumer Protection Act Series #1 Make sure you don t get it wrong on consumer rights November 2010 In this issue: We provide an overview of the Consumer
Institute of Certified Bookkeepers Business Plan Template 2014 Executive Summary... 2 The Objective... 2 Keys to success... 3 The Mission... 3 Business Summary... 3 Start up phase... 4 Business Location
Retainer Agreement This document is a supplement to practicepro's managing the finances of your practice booklet. It reviews the steps you can take to better manage the finances of your practice, and is
INFORMATION SHEET G127v02 July 2015 Geo-blocking, VPNs & Copyright In this information sheet we give a brief overview of the law as it relates to geo-blocking, virtual private networks (VPNs) and copyright.
EXPOSURE DRAFT ED 27/05 (December 2005) Proposed Auditing Standard: Inquiry Regarding Litigation and Claims Prepared and Issued by the Auditing and Assurance Standards Board Commenting on this Exposure
ICAEW TECHNICAL RELEASE TECH 01/11 TECH 01/11: GUIDANCE FOR DIRECTORS ON ACCOUNTING RECORDS UNDER THE COMPANIES ACT 2006 Contents Paragraph Introduction 1-4 The legal requirements 5-9 The accounts to which
The Principle of Translation Management Systems Computer-aided translations with the help of translation memory technology deliver numerous advantages. Nevertheless, many enterprises have not yet or only
Human Resources Policy No. HR56 Policy Sponsor: Head of Human Resources in conjunction with Medical Director Date agreed by TNCC: August 2006 Date agreed by Board: September 2006 Date of next review: September
Procurement of Production and Post- Production Services in Australia Introduction This document has been developed by The Communications Council in conjunction with the Commercial Producers Council subcommittee
Reducing Total Cost and Risk in Multilingual Litigation A VIA Legal Brief Most ediscovery exercises are based on the assumption that the documents of interest are in English. However, in today s globalized
DATA DETECTION TECHNOLOGIES LTD ("DATA") Terms and Conditions to Integrator Agreement These DATA Terms and Conditions (the "Integrator Terms and Conditions") govern all and any transactions by which any
Your Choice Counselling. Website Legal Notice Important - this is a legal agreement between you and Your Choice Counselling. Registered office: 2 Seaford Close, Burseldon, Southampton, Hampshire SO31 8GL
Website terms and conditions: services to consumers, payment online Trading terms and conditions of Raise A Tree Ltd. These terms and conditions regulate the business relationship between you and us. When
Intellectual Property Rights in the USA Intellectual Property Office is an operating name of the Patent Office Contents Intellectual property rights in the USA What are intellectual property rights? International
Code of Business Principles Helping us do the right thing Code of Business Principles Helping us do the right thing Contents 01 Foreword 02 Who is the code for? 03 Where to find advice or raise a concern
BANKING UNIT BANKING RULES OUTSOURCING BY CREDIT INSTITUTIONS AUTHORISED UNDER THE BANKING ACT 1994 Ref: BR/14/2009 OUTSOURCING BY CREDIT INSTITUTIONS AUTHORISED UNDER THE BANKING ACT 1994 INTRODUCTION
1 of 6 Patent Careers For Technical Writers and Scientific, Engineering, and Medical Specialists by Steven C. Oppenheimer, Licensed U.S. Patent Agent Copyright 2008 Steven C. Oppenheimer http://www.oppenheimercommunications.com
ISO 27001 Implementer s Forum Guideline for Roles & Responsibilities in Information Asset Management Document ID ISMS/GL/ 003 Classification Internal Use Only Version Number Initial Owner Issue Date 07-08-2009
Intellectual Property Protection Helpsheet When running a business you need to consider protecting your intellectual property which could be anything from your logo to inventions, products and designs.
GENERAL DELIVERY TERMS OF ALSO EESTI OÜ Valid as of 01.01.2015 1. Scope of application These delivery terms regulate the sale of products and provision of services (hereinafter the Products) by ALSO Eesti
WRITING A BUSINESS PLAN To consider financing, Business Partners requires a comprehensive and well-motivated business plan from which a thorough understanding of your existing or proposed business, your
Don t get lost in Translation! Pioneers Translation Services is the first multi-lingual Translation Agency in Oman that has been set up to provide the highest quality translation services. We specialize
Case No. D23/96 Profits tax royalties trade mark used in Hong Kong section 15(1)(b) section 70A of the Inland Revenue Ordinance. Panel: William Turnbull (chairman), Christopher Chan Cheuk and Yu Yui Chiu.
John Partridge Solicitor t/a SME Legal Services terms and conditions Our aim We aim to offer our clients quality legal advice with a personal service at a fair cost. As a start, we hope it is helpful to
ELI PROJECT GUIDELINES These Guidelines for the selection, management and approval of projects carried out under the auspices of the European Law Institute (the Guidelines) are issued as a Byelaw of the
Tristram Kennedy Harper Shell International Trading and Shipping Company Limited (Shell Trading) 1. Introduction In this chapter, we examine the development of price review clauses, and the issues that
8 September 2015 Mr. Ken Siong Technical Director International Ethics Standards Board for Accountants (IESBA) International Federation of Accountants (IFAC) 545 Fifth Avenue, 14 th Floor New York, New
Your Partner for Translation Services What can DaVinci Vertalingen do for you? DaVinci Vertalingen is a progressive international translation agency that provides translation, interpreting and copywriting
Win More Business With Persuasive and Compelling Author: Greg Roworth B Bus (Acc) MBA What is the purpose of your website? For most businesses, a website has a number of objectives that may include generating
ISA 700 (Revised) April 2015 International Standard on Auditing ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements Explanatory Foreword INTERNATIONAL STANDARD ON AUDITING 700 (REVISED)
Your consent to our cookies if you continue to use this website.