China's Basic Standard for Enterprise Internal Control (C-SOX) is coming into effect soon, and while some of the implementation guidelines have not been specified, the core of the regulation is in place.
The main purpose of C-SOX is to increase the effectiveness of internal controls in listed Chinese companies, thus reducing risks for companies and their stakeholders. Companies must evaluate their internal controls, publish an evaluation report on an annual basis and audit the effectiveness of their internal controls. These are new concepts to many organizations in China, and as a result there is some resistance and confusion to deal with. Below is a list of ten questions to address before starting your C-SOX implementation process.
1) Do we have an organization map? This document is the backbone of your C-SOX implementation because it shows the roles and responsibilities for the departments and employees. It will be used to assign areas of responsibility and internal control approval levels. If your organization does not have a recent map, work with your human resources department to put one together.
2) Who "owns" C-SOX? The answer should be the CEO and Board of Directors. If top management doesn't own the C-SOX process, it means that the company is not putting in the right amount of resources needed to make the implementation work. Companies that delegate C-SOX implementation to a specific department risk failure due to lack of support.
3) What is our current risk management framework? An existing risk management framework is a great starting point for C-SOX. It could be based on COSO, ERM or ISO 31000 - the point of departure is less important that the discipline that comes with a risk management process. If you do not have an existing risk management framework, you should hire an outside consultant or expert to help you.
4) How will IT help us? IT will play a key role in your C-SOX process, so it helps to get the IT team involved early. Part of the implementation will be buying new software (in fact, the Basic Standard for Enterprise Internal Control mandates the use of IT systems with in-built controls) and the IT department can help to draft a strategy and execute it.
5) What is our training plan? Your compliance initiative will not succeed if you don't train your staff. The training plan should include at least the following elements: why internal control is important, key internal controls, company policies and procedures, and who to go to with questions. Use e-learning to get the training out quickly and with maximum consistency.
6) Where is the expertise? If you don't have experts on internal control and risk management within your company, you should hire externally to jump start your project. There are many specialist consultants who can help you develop and execute your strategy and who will train your staff (this will reduce your costs in the long term).
7) What constitutes success? Make sure the CEO and top management have a shared vision of what C-SOX success looks like. This is a long process and there will be many steps along the way. Your implementation plan should detail key milestones and metrics for your business.
8) How do we evaluate staff performance? Several elements of C-SOX are related to human resources. Managers have to perform self-evaluations against internal control metrics, meaning that department managers will have to disclose information about their goals and objectives, and rate themselves on their performance. Furthermore, the Basic Standard for Enterprise Internal Control requires that compensation of executives be linked to internal control. These are new concepts for many companies, and setting up a performance management process is the best way to implement these requirements.
9) What's in it for me? Unless managers understand the benefits of C-SOX compliance, they are not likely to want to invest time and money in the process. Make sure you have an education campaign so staff understand where they fit in the process and the benefits to them.
10) What's next? C-SOX compliance is an on-going process, not a one-time event. There are always next steps and future plans and strategies that need to be implemented. You need a team that is able to implement existing requirements and plan ahead for what comes next.
The Basic Standard for Enterprise Internal Control is a wide-ranging rule which will impact every area of a company's business. You need to take care to address these fundamental questions before starting your implementation process.
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 A compact all-in-one solution for dead batteries, inflation, and power on the go. View larger. |
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In the event of a flat tire, a 260-psi air compressor provides easy, quick inflation. The air compressor is also handy for inflating air mattresses, sports equipment, and inner tubes--making it ideal for camping trips and other outdoor adventures. If you're stuck in the dark, a bright LED light located on the front of the CJIC 350 will illuminate your work area or act as an emergency light.
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The CJIC 350 features multiple charging outputs for appliances and devices of all sizes. A multipurpose 400-watt AC outlet gives you the ability to power anything from a refrigerator during a blackout to a boom box at a cookout in the park. In addition, any portable electronic device with a car adapter can be charged using the 12-volt DC socket.
Cell phones, iPods, and PDAs are supported as well, thanks to a useful 5-volt USB output. Whether used as a power source on camping trips or stored away for emergencies, the CJIC 350 is an invaluable, versatile resource.
Safe and Easy to Use
Charging the CJIC 350's maintenance-free, high-efficiency battery is as simple as plugging the unit into a standard AC wall outlet. A colored battery status LED lets you know when the charge is complete (charging may take up to 23 hours if the CJIC 350's battery is dead).
For added safety measures, the CJIC 350 features a jump-starter safety switch, which ensures that power is safely transferred to the jumper cables. The CJIC 350 also includes a reverse polarity indicator to alert you if the battery is not properly connected.
The Cobra CJIC 350 Jumpstarter/PowerPack is backed by a limited one-year warranty.
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Cobra CJIC 350 Jumpstarter/PowerPack, charging adapter, inflation nozzles, and instructions.
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Now that we are in the early stages of spring, there are plenty of things to do to prepare your lawn for the coming weeks. For the month of March, we will focus on several lawn care topics of interest: Compost, Irrigation, and Mowing
Compost
Organic compost is one of the easiest and most environmentally friendly ways to treat your lawn. At this point in the season, you should take great care not to apply any fertilization too early, which can lead to overwhelming growth while the weather is still cold and can cause stress to the turf. However, compost comprised of clippings from mowing your lawn can be gathered together and applied to your lawn later in the month or even at the beginning of April. Besides grass clippings, virtually any organic material can be used for compost.
The two key points when using compost are:
1.) Apply the compost so that it can make its way down into the turf and does not remain on the grass blades
2.) Water your lawn after you've applied compost, to activate the compost microbes and wash them onto your soil.
Irrigation
Have you ever wondered why your neighbor's lawn looks so green all the time while it's a struggle to maintain your own lawn? Perhaps your neighbor has a permanently in-ground irrigation system. Irrigation is key to maintaining a constantly green lawn and can help move your lawn to its greenest potential, especially during the growing season. Irrigation, if done correctly, can help you save time and even conserve water because of the control you have over the amount of water, and when and where your lawn will receive water.
Installing an irrigation system yourself is definitely a doable project if you plan accordingly and acquire the right equipment. However, it will be a lengthy project that can consume several of your weekends, depending on how large your lawn is. For irrigation equipment and drip irrigation supplies, you can either purchase or rent them from any modern hardware store.
If you are unfamiliar with irrigation systems or it will be your first time to install one, the best thing to do would be to contact a professional to guide you through the irrigation system process. A badly installed irrigation system can cost you over the next several years on needed repairs or revisions to the system.
During the planning stages for your irrigation system, it would be a good idea to get some advice from a knowledgeable person on the topic. For high-pressure systems, it is very difficult to plot exact spray patterns. Having a consultant on hand can help you determine specialized sprinklers and emitters for specific lawn needs. The technology of drip irrigation is constantly changing and it would be a good idea to talk to someone who knows the trends.
For March, you should irrigate your lawn about twice a week (unless it has been raining). Lawns are that over-irrigated can be more prone to pests, lawn diseases, or even promote a shallow root system.
Mowing
Once your lawn turns green, it is time to mow. Make sure you have the lawn mower blades set at an appropriate height from 3/4 to 1 inch, keeping in mind that it may vary depending on the type of lawn you have. How often should you mow? For March, mowing your grass once a week should do the trick.
Keep in mind that cutting your grass less than once a week while the grass is actively growing can result in the immediate loss of a large quantity of leaf. This can come as a shock to the grass and may encourage an open turf prone to moss and weeds. Maintaining a consistent mowing schedule is also beneficial.
If you find that your grass has grown tall after coming back from a trip, you should tip it at the first cut and reduce the height at the next cutting a few days later. After that, you can resume your normal and recommended height for cutting.
March is the best time to begin mowing your lawn and by starting now, you can cultivate your lawn and keep the grass blades looking fine.
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If you are just starting out on your first arowana fish, the first thing that you are going to have to set up is your tank. Although not that difficult to set up, there are a few useful tips that you need to know to do it right.
(1) The size of your arowana tank
it is highly recommended that you start off by getting a 4-feet tank. Arowanas grow to the size of their living spaces so you will not want to get a smaller one that will restrict the growth of your fish. It is also most costly in the long run to get a small tank first and then swap to a larger tank subsequently.
(2) Get a cover for your tank
It is almost certain that your fish might try to jump out of your tank occasionally so get an acrylic cover for your tank. Most matured arowana fishes can jump up to two meters and you have to ensure that a cover is present to stop them from killing themselves.
(3) Set the right temperature for your water
If you are not situated in a tropical climate, take note that arowanas will not adapt well to extreme cold. Maintain the proper temperature by using an aquarium thermometer and ensure that the temperature does not fluctuate too much.
The water in your arowana tank should also have a pH value of between 6 to 7. Use appropriate test kits to check the pH value on and off. This is very important because getting this wrong will increase the chances of your precious pet contracting illnesses.
Every time you do a water change, keep the amount changed to a minimal of 20 percent. This is to prevent changing the water conditions too drastically for your arowana fish and avoid causing it to be nervous.
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So what do our menfolk really want in bed? Well to start with, they want a bit of enthusiasm, your presence, to know that you're actually 'there' with them. There's nothing worse for a guy and his oh so fragile ego than his female counterpart just going through the motions. Do yourself (and him) a favor - don't even bother - it's a waste of time for both of you and is actually an often heard cry at the therapists (his, not yours....), I kid you not.
So, assuming you're in a decent relationship (and if not, then get the hell outta there), then there's no reason why you shouldn't be enjoying great sex. Okay, it doesn't have to be 'amazing' every single time but you should definitely be having some good ol' sessions in there. Just because you may have been together a few years doesn't give the excuse either to give up and not bother. Unless there's a physical reason involved (ie illness), then you should 'both' be connecting between the sheets.
Alas, I digressed for a moment or two - getting back to what our men love in bed. Like I said, they want to know that you 'want' to be there. Show some passion, some spark, some energy. Nothing like a session of deep sensuous heavy kissing to get the ball rolling. And yes, the obvious (but good old oldies nevertheless), set the mood in the bedroom (or wherever you happen to be), soft lighting (great for making you feel good and 'look' good at the same time), a bit of soft music (whatever you both happen to like) to set the tone; and let's not forget some wine (or beer) or bubbly to help get the juices flowing. What you wear (ie something slinky, naughty or elegant) will always heighten his blood pressure...
Now, when it comes down to the nitty gritty be 'interactive' - like I said earlier, show him that you want to be there... A bit of moaning and groaning (don't try and sound like a porno star however - that will be straight fake), eye contact is wonderful and verrry sexy to him, gyrate and grind and just get down and dirty. Shake things up a bit, take the initiative and he won't know what hit him.
Jump on top once in a while - guys love it when we girls take charge, seriously... And if you want him to think it's his birthday, well, give him his favorite - what do you mean what's his favorite? That would be oral, fellatio, a BJ, whatever you want to call it - that's his favorite (for most guys anyhow).
Now, he may not have the balls to tell you but trust me on this girlfriend, this is what he wants. Okay, I'm assuming you're happy about getting down there and pleasing your man but if not, there's always plenty of information out there to set you straight...
Popularly known as a household pet, the arowana fish is a freshwater bony fish which belongs to the Family Osteoglossidae (coming from the Greek words osteos meaning "bone" and glossa meaning "tongue"; literally bony-tongued). This name is gotten from the fact that their tongues have a "tooth" which they use to grind against the tooth in the roof of their mouths. Another interesting about the mouths of the arowana is that they use them to hatch their eggs, an adaptation known as buccal incubation. In fact, on average, an arowana can hold hundreds of eggs in its mouth, where the young ones would eventually feed.
These fishes have a bony head and an elongated, slender body. Their scales, shaped by the turbidity of their natural habitats, are large and heavy with mosaic patterns and canals; in some species, the scales even acquire a glossy and reflective surface. Aside from these scales, their fin patterns also give the arowana fish a distinct look. Their dorsal and anal fins have soft rays and are long based, while the pectoral and ventral fins are small. Also, they are known as obligatory air breathers, fishes which need to fill their swimbladders with air not only to float, but also to obtain oxygen. These swimbladders resemble the lungs in the sense that they are lined with arteries and veins.
The arowana fish is naturally carnivorous, and are shaped by evolution to be excellent surface feeders: they get their food by jumping. Specialized muscles and aerodynamic body shape enable them to become powerful jumpers, some noting that they can jump as high as 6 feet. These heights suit their diet of flying insects, small arboreal mammals, and low flying bats. Two species of the arowanas are found in the Neotropical region, one in the Southeast Asian region, and two in New Guinea.
Having an arowana fish as a pet can be tricky, but the rewards make the struggle all worth it. That's why there are certain points and tricks to remember on how to maximize the joy from keeping an arowana. First, arowanas are really huge fishes with sizes averaging to 37 inches, and they like to be alone. Many hobbyists, however, had found ways to mix in a little bit of a company with large and active fishes like plecostomus catfish and tinfoil barbs; others which are smaller and weaker tend to be dinner. Second, they move around A LOT, and that's why there needs to be a sandy base and a huge room for movement. To keep them from being stationary, however, many enthusiasts had already seen the benefits of placing a table tennis ball in the tank; something which is moving.
Third, they need a hell lot of nutrition, and it is better if it is alive. Be careful, however, not to introduce disease. Also, fat should be avoided as to prevent the drop eye disease. Variety should also be introduced as to prevent the onset of nutritional deficiencies, as well as the fishes getting tired of the diet. Mixes of insects, chopped meat, and pellets have been proven effective.
Fourth, it should also be known that they are naturally shaped to become excellent jumpers; they jump randomly. This calls for a tight lid. Lastly are the tank conditions; something an arowana fish tends to be meticulous about. The water should be fresh and have a well-kept pH level of 7 (neutral). The temperature also should not be far from 80 Fahrenheit, since the arowana is an equatorial fish. Again, because of its size, be prepared to have huge space for a tank which holds about 50 to 120 gallons.
The rest is for the arowana fish to ask for.
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