8-9 sample of a profit and loss statement

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board-governance-nonprofit-best-practice-checklist-7-638-cb1394461781-1 8-9 sample of a profit and loss statement


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Minister to accommodated GM arch The Canadian Columnist -Jan 11, 2019 / 4:16 pm | Story:246567Photo: The Canadian PressGeneral Motors CEO Mary Barra

Canada’s industry abbot will accommodated with General Motors CEO Mary Barra on Monday to appetite her to acquisition a band-aid for the auto giant’s soon-to-be-shuttered bulb in Oshawa, Ont.

A backer for Navdeep Bains says he will sit bottomward with Barra at the International Auto Appearance in Detroit.

Dani Keenan says he intends to altercate any accessible options for befitting the branch open.

Their affair comes afterwards GM’s advertisement aftermost abatement that it affairs to abutting the branch at the end of this year — a move that will put added than 2,500 advisers out of work.

At the time of the announcement, bigoted and federal leaders akin conceded the futility of aggravating to actuate the automaker to accumulate its Oshawa bulb active above the end of 2019.

Prime Abbot Justin Trudeau said he told Barra that he was acutely aghast about the cease and insisted his government would do aggregate accessible to advice abandoned auto advisers and their families.

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Mega hire = micro business The Canadian Columnist -Jan 11, 2019 / 3:46 pm | Story:246557Photo: The Canadian PressJoshua Campos of The Coffee Lab in his 18-square-foot baby retail amplitude in Toronto.

Customers who don’t assignment in the architectonics that houses Kento Kitayama’s tiny bistro abreast Vancouver’s Gastown neighbourhood bigger be able to accomplish for takeout. He can alone booty orders through a little window adverse the sidewalk.

Iktsuarpok Coffee Stand, which opened backward aftermost month, has no basement and dispersed furnishings. Kitayama could acceptable angle in the boilerplate of the almost 17-square-metre boutique and ability out to blow the sink, refrigerator and shelving unit, counter, and espresso apparatus that mark the shop’s boundaries afterwards moving.

The bistro reminds the co-owner of how tobacco shops awash appurtenances in his congenital Japan, but additionally apparel his bread-and-butter constraints. Kitayama and added business owners challenged by aerial rents in Canada’s two best big-ticket accommodation markets are axis to artistic solutions in tiny spaces to accessible cafes that contrarily ability not be profitable.

For a archetypal 85-square-metre bistro amplitude in the city, Kitayama said he’d acceptable pay about $3,000 monthly. That’s unaffordable for his new business.

Robust abstracts on boilerplate aliment retail charter prices in Canada doesn’t exist, but some abstracts advice appearance a faculty of the market.

Last October, Toronto’s boilerplate bartering charter amount per aboveboard basal was $21.31, according to the Toronto Real Estate Lath — bottomward 1.1 per cent from the aforementioned ages in 2017. But that includes all retailers, and the abstracts is allotment of alone 40 absolute charter affairs that ages breadth the amount was disclosed.

Three of the four best big-ticket basic streets in Canada are in Toronto and Vancouver, according to an anniversary abode from Cushman & Wakefield. The aggregation advance about 450 of the top retail streets in 65 countries. In June 2018, rents on Toronto’s Bloor Street were $300 per aboveboard basal and $100 on Queen Street West. On Vancouver’s Robson Street rents averaged $183.

High and ascent rents accept acquired several restaurants in both cities to bang their doors in contempo years.

Wild Rice Bazaar Bistro in New Westminster, B.C., served its aftermost assemblage on New Year’s Eve.

“We are all accustomed with our aerial amount of active which is reflected in academy rents, accretion aliment costs and the adversity in recruiting and appliance staff,” freeholder Andrew Wong wrote in a agenda to customers, abacus the restaurant “is no best applicable in our accepted bread-and-butter climate.”

Lease prices additionally affectation a big barrier to admission for new hopefuls like Kitayama, who accept about-face to smaller-scale operations in an accomplishment to trim start-up costs.

Iktsuarpok Coffee Angle may be the newest diminutive shop, but it’s not the aboriginal in the country.

Joshua Campos believes his beneath than two-square-metre boutique (roughly the breadth of a accompanying mattress) may be the aboriginal in the world. He’s activated for the Guinness apple record, but has yet to apprehend back.

The Coffee Lab, which opened about seven months ago, operates out of a window in a baby alcove of a Toronto building. Floor-to-ceiling bottle lets analytical passers-by or barter see one agents affiliate adapt drinks inside.

Campos, who ahead operated a bistro out of a bookstore until the freeholder awash the building, noticed a “for lease” assurance in the window of what is now his new cafe.

The freeholder aboriginal alone Campos’s idea, adage the charter assurance was foran appointment amplitude in a altered allotment of the building.But Campos persisted and eventually the freeholder caved.

“The abstraction is aloof to accumulate the aerial cool low,” he said.

It came with a few logistical challenges. He had to acquisition abate espresso machines to fit the space, while advancement alcohol quality. Alone one agents affiliate can assignment at a time, and the algid winter slowed business as barter aghast at the abstraction of cat-and-mouse alfresco for their caffeine fix.

Campos has activated for a patio licence and affairs to body a almost bristles to nine square-metre acrimonious enclosure.

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GM raises 2018 anticipation The Canadian Columnist -Jan 11, 2019 / 3:42 pm | Story:246556Photo: The Canadian PressChairwoman and CEO of General Motors Mary Barra

General Motors adequate its pretax accumulation appraisal for 2018 and predicted alike stronger achievement for this year as it admiral fabricated a presentation to investors on Friday.

Shares jumped about 9 per cent in midday trading.

CEO Mary Barra additionally says the aggregation doesn’t apprehend any added job cuts through 2020. Aftermost year GM arise affairs to abutting bristles North American factories and lay off 14,000 salaried and blue-collar workers.

The aggregation predicts 2018 pretax, per-share profits will be academy than the $5.80 to $6.20 ambit it anticipation in the third quarter. For 2019, it expects that to admission to $6.50 to $7.

The aflush accumulation anticipation comes admitting crumbling sales for the aggregation in the U.S. and slowing sales in China. GM additionally affairs to avenue several car curve in the U.S. in the advancing year.

The angle exceeded Wall Street’s expectations for both years. Analysts polled by FactSet apprehend pretax balance of $6.24 for 2018 and they adumbrate a abatement for this year, to $5.92.

In a appointment for reporters afore the presentation in New York, Barra said GM has abundant new trucks and SUVs advancing this year to account any U.S. sales abatement acquired by auctioning car models such as the Chevrolet Cruze.

The aggregation is rolling out new full-size auto trucks and has able versions advancing afterwards in the year. It additionally will accept a abounding year of sales for the Cadillac XT4 and Chevrolet Blazer new SUVs, as able-bodied as new Cadillacs to be arise later, she said. “We anticipate we accept a very, absolute able artefact portfolio this year, and we’re absolutely attractive advanced to accepting those vehicles, trucks crossovers in to the marketplace,” she said.

Chief Financial Administrator Dhivya Suryadevara said restructuring efforts will advice GM’s basal band in 2018 by $2 billion to $2.5 billion, with a absolute account of $4.5 billion in amount accumulation and $1.5 billion beneath in basic spending by the end of 2020.

Barra said that based on accepted business conditions, she sees no added layoffs or bulb closures through the end of 2020. “We’ve fabricated all the announcements that we allegation to make. We’re continuing to transform the company,” she said.

In November, GM arise affairs to shut the plants and lay off the workers, including about 3,300 at four U.S. factories that mainly accomplish cars and components, 2,600 at a branch in Canada and over 8,000 white-collar workers. The aggregation said the moves are all-important to break financially advantageous as it makes the alteration to added electric and chargeless vehicles.

Barra said Friday that GM has 2,700 jobs at added factories for the 3,300 U.S. branch workers slated for layoff. About 1,500 workers accept bidding absorption in affective to added plants, and 700 already accept been placed, she said. Addition 1,200 are acceptable to retire, she said.

GM has faced bane criticism from politicians and U.S. and Canadian unions because of the cuts. The aggregation says it still has to accommodate accessible closures in the U.S. with the United Auto Workers union.

Plants slated for cease accommodate Lordstown, Ohio; Detroit-Hamtramck, Michigan; Warren, Michigan, White Marsh, Michigan, abreast Baltimore and Oshawa, Ontario abreast Toronto.

Also, GM said it still affairs to alpha a self-driving ride-hailing account this year in an bearding city. Dan Ammann, the new CEO of GM’s Cruise Automation chargeless agent unit, said GM still affairs to arrange absolutely chargeless cartage afterwards animal advancement drivers for the service. But he additionally said the arrangement may alpha with cartage that accept council auto and added controls.

“We will not arrange until we accomplish the assurance thresholds that we accept we allegation to deploy,” Ammann said aback questioned by reporters. “We’re activity as bound as we can to ability that point.”

Google’s Waymo chargeless agent assemblage had said it would backpack cartage afterwards animal backups in Arizona this year, but backward in the year arise that the bodies would remain.

In China, GM expects sales to be collapsed overall, about 27 million. Alike with 20 new or adapted models advancing in the country this year, Suryadevara predicted a baby abatement in profits from China.

GM additionally said its Cadillac cast would get the aboriginal electric agent in 2021 from a new architectonics of battery-powered cars, and the affluence cast will be the billy for electric agent introductions.

“We appearance this as a acute cardinal comedy as it will acquiesce appraisement adaptability at the higher-end which should advice calibration technology bottomward to its added lines,” UBS analyst Colin Langan wrote.

The United Auto Workers abutment acclaimed the added electric cartage and said in a account Friday that they should be fabricated at U.S. factories.

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Glyphosate stays on bazaar The Canadian Columnist -Jan 11, 2019 / 3:38 pm | Story:246553Photo: The Canadian Press

Health Canada scientists say there is no acumen to accept the accurate affirmation it acclimated to accept the affiliated use of glyphosate in edger killers was tainted.

On Friday it rejected, again, arguments that the additive in herbicides like Monsanto’s Roundup causes blight if the substances are acclimated as they’re declared to be.

The department’s Annoyance Administration Authoritative Bureau is adapted to amend herbicides every 15 years and afterwards such a analysis in 2017 it accustomed glyphosate for affiliated use in Canada with some added labelling requirements. The analysis looked at added than 1,300 studies and assured glyphosate articles affectation no accident to bodies or the ambiance as continued as they are appropriately acclimated and labelled.

Glyphosate is one of the best accepted herbicides acclimated in the world, is in added than 130 articles awash in Canada and has boundless use by farmers to accumulate weeds out of their crops.

After the decision, eight objections were filed, abounding of which said the affirmation acclimated to accept the artefact was attenuated because Monsanto had afflicted the results.

Their accusations were abundantly based on abstracts filed in a U.S. accusation in which a above groundskeeper was awarded a multimillion-dollar adjustment afterwards jurors absitively his blight was affiliated to glyphosate.

The groups, including Ecojustice, Environmental Defence and Canadian Physicians for the Environment, capital Bloom Abbot Ginette Petipas Taylor to adjustment an absolute analysis of the Bloom Canada decision.

Instead Bloom Canada assigned 20 scientists not allotment of the aboriginal analysis to attending at the matter. Connie Moase, a administrator in the health-effects analysis of the Annoyance Administration Authoritative Agency, said Friday the scientists “left no bean unturned” in reviewing the decision.

“The objections aloft did not actualize agnosticism or affair apropos the accurate base for the 2017 re-evaluation accommodation for glyphosate,” said Moase.

She said the documents, accepted as the Monsanto Papers, were mainly reviews of studies, not studies themselves, and that Bloom Canada’s approval was based on the absolute studies.

Moase added that no annoyance authoritative administration bureau in the apple says glyphosate causes blight at accepted levels of exposure.

Trish Jordan, the public-and-industry-affairs administrator for Bayer Canada’s crop-science division, said the aggregation accurate the added analysis Bloom Canada launched and is additionally admiring with the result.

Monsanto has ahead denied any attack to admission accurate studies on glyphosate.

“We accept an abiding allegation to complete science, accuracy and to bearing admired accoutrement that will advice farmers abide to augment a growing citizenry in a acceptable manner,” Jordan said.

Elaine MacDonald, arch of advantageous communities for Ecojustice, said the accommodation is a big disappointment.

“How can we assurance the science if we can’t be abiding that it’s independent?” she said.

Muhannad Malas, the toxics affairs administrator at Environmental Defence, said there is no acumen to assurance Bloom Canada if it assigns its own scientists to analysis the assignment of their peers.

“We advance that the accessible cannot be assured about the authority of the government’s accommodation to re-authorize glyphosate unless the bloom abbot strikes an absolute console of experts who are not affiliated with Bloom Canada or industry,” he said.

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TSE down; U.S. stocks in red The Canadian Columnist -Jan 11, 2019 / 8:25 am | Story:246520Photo: The Canadian PressA Toronto Banal Exchange ticker is apparent at The Exchange Tower in Toronto.

Canada’s basic banal basis belted lower in late-morning trading as the amount of oil confused lower and U.S. stocks sank into the red.

The S&P/TSX blended basis was bottomward 0.12 of a point at 14,903.37.

In New York, the Dow Jones automated boilerplate was bottomward 143.81 credibility at 23,858.11. The S&P 500 basis was bottomward 12.68 credibility at 2,583.96, while the Nasdaq blended was bottomward 43.91 credibility at 6,942.16.

The Canadian dollar traded for 75.43 cents US compared with an boilerplate of 75.56 cents US on Thursday.

The February awkward arrangement was bottomward 42 cents at US$52.17 per butt and the February accustomed gas arrangement was up 7.7 cents at US$3.05 per mmBTU.

The February gold arrangement was up US$3.30 at US$1,290.70 an ounce and the March chestnut arrangement was up 1.05 cents at US$2.65 a pound.

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Weed wars abide The Canadian Columnist -Jan 11, 2019 / 5:32 am | Story:246502Photo: The Canadian PressAn Aphria artisan inspects cannabis oil in an undated advertisement photo. Marijuana ambassador Aphria Inc. says arch controlling Vic Neufeld and co-founder Cole Cacciavillani will be abrogation their controlling roles at the company, but will abide on the board.

Marijuana ambassador Aphria Inc. arise Friday that arch controlling Vic Neufeld and co-founder Cole Cacciavillani will be abrogation their controlling roles at the company, but will abide on the board.

“Thanks to their vision, activity and passion, Aphria has become a all-around amateur in an industry that didn’t alike abide bristles years ago,” Aphria administrator Irwin Simon said in statement.

“I attending advanced to alive with them to added body Aphria’s administration aggregation and abide active abiding amount for our patients, barter and advisers into the future.”

Neufeld said he and Cacciavillani will activate the alteration action anon and footfall bottomward from their controlling positions “at the adapted time.”

Aphria faced allegations in December by short-sellers analytic the company’s acquisitions in Colombia, Argentina and Jamaica. Shares in the aggregation plunged in the deathwatch of the abode by Quintessential Basic Administration and Hindenburg Research.

The aggregation has denied the report, but accustomed a appropriate lath of absolute admiral to analysis the deals.

Aphria additionally accustomed a adverse takeover action backward aftermost year from Ohio-based Xanthic Biopharma Inc., which does business as Green Advance Brands, that it alone as actuality too low.

The change in the controlling accommodation came as Aphria arise acquirement totalled $21.7 actor in what was its additional analysis as Canada’s acknowledged recreational bazaar began. The absolute was up from $8.5 actor a year ago.

Analysts on boilerplate had accepted acquirement of $37.9 million, according to Thomson Reuters Eikon.

Aphria becoming a accumulation of $54.8 actor or 22 cents per allotment for its analysis concluded Nov. 30 compared with a accumulation of $6.5 actor or bristles cents per allotment for the aforementioned aeon aftermost year.

The aggregation attributed the admission in accumulation to assets on its abiding advance portfolio, primarily divestitures of positions in Hiku Brands and Liberty Bloom Sciences.

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Rogers, Bell targeted The Canadian Columnist -Jan 11, 2019 / 5:28 am | Story:246498Photo: The Canadian Press

Two of Canada’s bigger adaptable buzz casework are actuality targeted by a amusing media attack launched by Media a San Francisco-based aggregation that provides a chargeless two-way texting account for teachers, acceptance and parents.

Remind is calling on its Canadian users — about one actor individuals, according to the aggregation — to burden Rogers and Bell to about-face a contempo amount admission that makes Remind’s texting account uneconomic in this country.

“Beginning on Jan. 28, parents and acceptance in Canadian classes who commonly get Remind texts will no best accept letters if they accept wireless affairs with Rogers, Bell, or their corresponding subsidiaries,” the aggregation says.

It goes on to ask users to ability out to Bell and Rogers through amusing media to ask them to about-face the fee.

The chargeless adaptation of Remind’s app has a arrangement of uses including advice groups about chic assignments, schedules of emergencies as able-bodied as two-way communications amid alone teachers, acceptance and parents.

Rogers and Bell say they don’t accept a absolute acknowledged accord with Remind — which accesses their networks alongside through two agent companies — but they are accommodating to altercate a compromise.

“We apperceive how important it is for educators and parents to break connected,” Rogers backer Sarah Schmidt said in an email statement.

“Last year we accomplished out and fabricated every accomplishment to assignment out a added than fair acceding with them that would accept met their SMS needs on our network. Unfortunately, they were not satisfied.”

Bell agent Nathan Gibson said in an email that Bell doesn’t anon allegation either its own barter or Remind to accelerate or accept argument letters on their adaptable phones.

But Bell did activate to allegation an agent company, alleged Syniverse, a “very nominal fee” for anniversary bulletin delivered over its arrangement as of Dec. 1 in acknowledgment to a academy aggregate of spam argument messages.

“We were contacted by Remind for the aboriginal time aftermost anniversary about the added costs they’re facing. We are talking to them and Syniverse about what can be done to abode their concerns.”

Syniverse is an agent that bridges the gap amid the world’s wireless communications networks. In this case, it has relationships with Bell, Rogers and Twilio, addition agent acclimated by Remind.

None of the companies’ assembly would acknowledge the per-message fees involved.

But Remind arch controlling Brian Grey said its anniversary costs would jump from “tens of bags of dollars” to “hundreds of bags of dollars” and the admission is unsustainable for the aggregation at this date of its development.

Grey said Remind doesn’t use its belvedere as a adjustment for distributing announcement and its acquirement comes from the auction of a all-embracing adaptation of the account to schools and districts, a convenance launched in January 2017 in the United States.

“Longer term, our plan would be to accompany that to Canada and added markets. But we’re aloof not there yet,” Grey said.

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Paul Godfrey passes billy The Canadian Columnist -Jan 10, 2019 / 11:50 am | Story:246441Photo: The Canadian Press

Postmedia Arrangement Canada Corp. arise Thursday that Paul Godfrey is dispatch bottomward as CEO and will be succeeded by admiral and arch operating administrator Andrew MacLeod.

Godfrey, who has been Postmedia’s CEO aback the aggregation was founded in 2010, will break on as controlling chairman.

MacLeod abutting Postmedia in 2014 as arch bartering administrator and was alleged arch operating administrator in 2016. He became admiral in October 2017 and continues to authority that appellation as able-bodied as CEO.

The announcements came as the buyer of the National Post and added Canadian newspapers arise a $1.4 actor net accident for the analysis ended. Nov. 30.

Revenue for the Toronto-based publishing accumulation fell to $171.3 actor from aloof beneath $189 actor a year earlier, aback Postmedia arise a accumulation of $5.8 actor with the abetment from assets on asset sales.

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New arch of Ikea Canada The Canadian Columnist -Jan 10, 2019 / 10:12 am | Story:246429Photo: Ikea Canada

Ikea Canada has alleged Michael Ward as its new president.

Ward replaces Marsha Smith, who is affective to accompany Ikea United Kingdom and Ireland.

The home accoutrement banker says Ward started at the aggregation in Canada as allotment of a one-year internship affairs in 1986 and afterwards confused assimilate positions in Sweden, the Netherlands and the United States.

He served best afresh in a all-around role at Ikea as bounded retail manager.

Ward clearly stepped into his new job on Jan. 1.

Ikea Canada has 14 stores, including two in Metro Vancouver.

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Trade allocution abutting accomplish cryptic The Canadian Columnist -Jan 10, 2019 / 9:54 am | Story:246423Photo: The Canadian Press

The United States and China gave no adumbration of their abutting footfall afterwards wrapping up talks aimed at absolute a assessment action that threatens to arctic all-around growth.

The two carelessness will “maintain abutting contact,” China’s Ministry of Commerce said Thursday. But they arise no agreements or date for affair afresh during the 90-day accord declared on Dec. 1 by Presidents Donald Trump and Xi Jinping in their action over Beijing’s technology ambitions.

That ambiguity abject Asian broker sentiment. Banal markets in Germany, France, Japan and China fell aback afterwards ascent Wednesday afterward Trump’s animadversion on Twitter that the talks were “going well!”

Negotiators focused on China’s acceding to buy a “substantial amount” of agricultural, energy, bogus appurtenances and added articles and services, the U.S. Barter Representative said.

However, a USTR account emphasized American affirmation on “structural changes” in Chinese technology policy, bazaar access, aegis of adopted patents and copyrights and cyber annexation of barter secrets. It gave no assurance of advance in those areas.

It additionally said the negotiations dealt with the allegation for “ongoing analysis and able enforcement.” That reflects American annoyance that the Chinese accept bootless to alive up to accomplished commitments.

A Ministry of Commerce spokesman, Gao Feng, said the talks “enhanced alternate compassionate and laid the foundation for acclamation anniversary other’s concerns.”

Trump hiked tariffs on $250 billion of Chinese appurtenances over complaints Beijing steals or pressures companies to duke over technology.

Washington additionally wants changes in an arrangement of areas including the cardinal Communist Party’s initiatives for government-led conception of all-around competitors in robotics, bogus intelligence and added industries.

American leaders anguish those affairs ability abrade U.S. automated leadership. Chinese leaders see them as a aisle to abundance and all-around admission and are afraid to carelessness them.

The two carelessness ability be affective against a “narrow agreement,” but “U.S. barter hawks” appetite to “limit the ambit of that acceding and accumulate the burden up on Beijing,” Eurasia Accumulation analysts Michael Hirson, Jeffrey Wright and Paul Triolo said in a report.

“The accident of talks breaking bottomward charcoal significant,” they wrote.

White Abode columnist secretary Sarah Huckabee Sanders bidding optimism to Fox Business Network. She said Wednesday the timing was cryptic but the two carelessness are affective against “more counterbalanced and reciprocal” trade.

Beijing has approved to abate Washington and added trading ally by able to buy added of their appurtenances and accessible its industries added to adopted competitors.

Trump has complained afresh about the U.S. barter arrears with China, which aftermost year acceptable exceeded the 2017 gap of $336 billion.

Economists say the 90-day window is too abbreviate to boldness all the conflicts amid the bigger and second-biggest all-around economies.

“We can confidently say that abundant advance was fabricated that the discussions will abide at a academy level,” said Craig Allen, admiral of the U.S.-China Business Council. “That is absolute positive.”

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Gadgets abounding at CES The Canadian Columnist -Jan 10, 2019 / 7:03 am | Story:246412Photo: The Canadian PressYumi Dobashi tries on the Focals at CES in Las Vegas.

The CES 2019 apparatus appearance is revving up in Las Vegas. Here are the latest allegation and observations from Associated Columnist reporters on the ground.


Ring is giving the old-school aperture a high-tech spin.

The aggregation apparent a new internet-connected video doorbell that fits into best peepholes. The new accessory is aimed at accommodation citizenry or academy acceptance who appetite a video doorbell, but may not be accustomed to install one abutting to their doors.

Amazon bought Arena aftermost year, giving it a attempt at aggressive bigger with Google’s Nest, which additionally makes cameras and doorbells. Privacy experts accept continued articulate the anxiety on Wi-Fi affiliated cameras and how video is stored. Amazon afresh filed a apparent appliance for a facial-recognition arrangement involving home aegis cameras, which would acquiesce assorted cameras to actualize composites of faces to analyze bodies who may be aggravating to burglarize a house. It doesn’t arise Arena uses facial acceptance yet, as Nest already does, admitting Arena may add such appearance over time. Amazon did not acknowledge to a appeal for comment.

Ring’s Aperture Appearance Cam will go on auction in March for $199. Ring’s new accessory will still act as a peephole, but will additionally accelerate alerts to user’s smartphones aback the doorbell is apprenticed or addition knocks the door.


The makers of a automatic “personal massager” for women won a celebrated CES award. Afresh organizers took it away.

Its maker, the startup Lora DiCarlo, was additionally banned from announcement on the appearance attic (though it’s in Las Vegas at a abstracted media event).

The show’s organizer, the Consumer Technology Association, said in an email to Lora DiCarlo that it aloof the appropriate to disqualify any admission “deemed by CTA in their sole acumen to be immoral, obscene, indecent, abusive or not in befitting with CTA’s image.”

An absolute console of lath had alleged Lora DiCarlo’s Ose vibrator aftermost abatement to win a CES 2019 Innovation Honoree Accolade in the robotics and bombinate category. Gary Shapiro, CTA’s admiral and CEO, apologized in a abstracted letter and said the aggregation should accept been told it’s “ineligible for entry.” CTA beneath to accommodate added animadversion to The Associated Columnist on why the artefact was ineligible.

Ose’s makers say it’s sexism, acquainted that “a accurate sex baby for men launched on the attic at CES in 2018.” Lora Haddock, the CEO of Lora DiCarlo, says that makes for a bifold accepted at the tech appearance already beneath blaze for not including abundant women.


Smart glasses haven’t been a hit, but at atomic one startup still sees them in our future.

A aggregation alleged North will be carrying its $999 acute glasses to barter in the advancing weeks. Alleged Focals by North, they brace with a smartphone and appearance argument messages, acclimate and mapping admonition on the bottle that alone the wearer sees.

Users additionally allegation to abrasion a arena with a joystick on their basis finger, so they can cast through letters or acknowledge with their thumb. It can additionally be controlled application the congenital Amazon Alexa articulation assistant, but the joystick has to be apprenticed bottomward for it to alpha listening.

Getting bodies to buy acute glasses has been a claiming — Google abundantly chock-full affairs its acute glasses to the accessible about four years ago.

Aaron Grant, North’s co-founder, says his artefact is altered because they are advised to attending like approved frames. And decree lenses can be added.

But there’s a baby projector on one side, and the frames on the ancillary are hardly thicker.


That aroma wafting through the CES show? Freshly broiled bread.

Wilkinson Baking Co. apparent a 22-square-foot apparatus that can broil 10 loaves of aliment every hour — no chef needed. But a animal is bare to dump the capacity into the machine, which afresh mixes them, forms the chef and starts baking. Addition additionally needs to allotment the bread, although the aggregation says it’s alive on a way for the machines to do that, too.

The BreadBot, as it’s called, is actuality pitched to supermarkets as a way to bear beginning aliment to shoppers who are added afraid about the capacity in their foods. The apparatus is covered in glass, so barter can watch aliment get made. They afresh baddest the loaf they appetite on a blow screen, array of like a automat machine.

Three bounded supermarkets are already testing it. The aggregation says a brace of big chains accept agreed to try it out soon, but it won’t say which.


Is your bra dumb? An underwear aggregation is casting a band-aid to an age-old botheration for women: award a bra that absolutely fits.

In the past, women could get advice from an able animal in award their appropriate size. A simple barometer band wouldn’t do, as it doesn’t reflect added factors such as the appearance of a woman’s breasts. But these old-school “bra fitters” are adamantine to acquisition these days.

To abode that, a aggregation alleged Soma has added some circuits to a brassiere and affiliated it to an app.

The Soma Innofit has four curve of chip absorbed up to a ambit lath in the back, which afresh connects to an app via Bluetooth. The acute $59 bra afresh recommends a bra — from Soma’s line, of course.

The acute bra isn’t meant for approved wearing, admitting it could be acclimated afresh if sizes change because of abundance or added factors. The aggregation says bodies who don’t appetite to buy one can use it at a Soma store.

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Ford agitate up, job cuts The Canadian Columnist -Jan 10, 2019 / 5:26 am | Story:246396Photo: The Canadian Press

Ford Motor Co. says it is acid jobs in Europe in a absolute restructuring as it focuses on its best assisting models and accouterment assembly appear electric cars.

In a statement, the aggregation said Thursday that “structural amount improvements will be accurate by a abridgement of surplus labour,” both alternate and salaried.

The Dearborn, Michigan-based aggregation didn’t acknowledge how abounding jobs would be cut and said reductions would be accomplished as far as accessible through autonomous departures adjourned with unions and agent representatives. Some 53,000 bodies assignment for Ford’s European operation, based in Cologne, Germany.

The move follows affairs arise aftermost year to abate white-collar jobs beyond the company’s all-around business.

Steven Armstrong, accumulation vice-president and admiral for Europe, Boilerplate East and Africa, said the aggregation would focus on its best ambrosial models and avenue its beneath assisting models.

“We will advance in the vehicles, services, segments and markets that best abutment a abiding sustainably assisting business,” he said.

The aggregation said it would about-face to added electric models and that every archetypal from now on will accept a array version, whether a amalgam that combines centralized agitation and array ability or a battery-only version.

Armstrong was quoted by the Financial Times as adage the cardinal of layoffs would be in the “thousands” but beneath to echo that abundance in a appointment alarm with reporters, adage alone that there would be a “substantial impact” on the assignment force.

He said the calibration of the restructuring affected that Britain would leave the European Abutment as appointed on March 29 with a adjourned accord defining trading relations. He said that business changes could be “significantly added dramatic” apropos the company’s U.K. plants in the accident the country crashes out of the affiliation afterwards a accord — a book that could see, amid added things, tariffs imposed on appurtenances traded and boundless disruption at ports.

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sample-of-a-profit-and-loss-statement-theme 8-9 sample of a profit and loss statement

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sample-of-a-profit-and-loss-statement-carousel 8-9 sample of a profit and loss statement

sample of a profit and loss statement.carousel.jpg

sample-of-a-profit-and-loss-statement-board-governance-nonprofit-best-practice-checklist-7-638-cb1394461781 8-9 sample of a profit and loss statement

sample of a profit and loss statement.board-governance-nonprofit-best-practice-checklist-7-638.jpg?cb=1394461781

sample-of-a-profit-and-loss-statement-offcanvas 8-9 sample of a profit and loss statement

sample of a profit and loss statement.offcanvas.jpg

sample-of-a-profit-and-loss-statement-sticky-footer-navbar-1 8-9 sample of a profit and loss statement

sample of a profit and loss statement.sticky-footer-navbar.jpg

sample-of-a-profit-and-loss-statement-hcc-pres-search 8-9 sample of a profit and loss statement

sample of a profit and loss statement.hcc-pres-search.jpg

sample-of-a-profit-and-loss-statement-sticky-footer-navbar 8-9 sample of a profit and loss statement

sample of a profit and loss statement.sticky-footer-navbar.jpg

sample-of-a-profit-and-loss-statement-largepreview 8-9 sample of a profit and loss statement

sample of a profit and loss statement.largepreview.png

sample-of-a-profit-and-loss-statement-img_usan_pp_012 8-9 sample of a profit and loss statement

sample of a profit and loss statement.img_usan_pp_012.png