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LOS ANGELES, CA--(Marketwire - Oct 5, 2011) - Los Angeles-based Certified Public Accounting firm, Holthouse Carlin & Van Trigt LLP ("HCVT"), received one of the most prestigious awards given in the public accounting industry. HCVT is a full-service CPA firm established in 1991 and, in its 20 years, has grown to 27 partners and a total professional and administrative staff of over 250. HCVT's unique structure of seven Southern California offices offers clients, employees, and other professional service providers the opportunity to work together with maximum geographic flexibility. Most of the HCVT Partners have extensive Big 4 experience and are active in their business, alumni and home communities, and enjoy providing growth opportunities for their clients, staff and students.
With double digit revenue growth in 2011, and the ability to attract larger local, national and international clients with expanding accounting and tax needs, HCVT is well positioned for continued successful growth and hiring.
The firm provides accounting, attest, tax, merger and acquisition, business management services and financial consulting services to large, owner-managed businesses, high-net-worth individuals, estates, trusts and qualified retirement plans.
HCVT is also an independent firm associated with the North American region of Moore Stephens, an international association with more than 360 independent accounting and consulting firms throughout the United States and the world.
This is public information: His ship is a double-heeled ship, certified for the Mediterranean Sea.
Financial services professional with a proven track record of positively impacting corporate finances through effective management of cash flow, collections and financial assets. The fact that the Slapp Motion was successful and attorney fees and costs were awarded was noted in the complaint, but the main point is that Platinum dismissed the suit. Platinum also informed the court, as well as told Leasing News, they were in the process of changing their name.
Shawn Arnone was appointed Chief Originations Officer at Century Tokyo Leasing (USA) Inc, Purchase, New York. Joseph Eschler was named Director of Credit and Syndication at Tetra Financial, Salta Lake City, Utah. Cramer Owen was named National Leasing Manager, Specialty Vehicles for Key Equipment Finance, Superior, Colorado; he is based in the Greater New York area. Jim Phelan was hired as Vice President of Sales at Ascentium Capital LLC, Kingwood, Texas; based out of Mason, Ohio.
Lauren (Zabaronick) Timlin was hired as Senior Funding Coordinator at Banc of California, Irvine, California.
Brad Wheatley has been promoted to Chief Operating Officer of First Financial Corporate Services, Inc, Placentia, California. Regulators closed one bank Friday, May 16, increasing the year's total number of failures to seven. The median cost to the deposit insurance fund at the time of announcement as a percentage of the failed banks' assets was 13% in 2014, 22% in 2013 and 21% in 2012. The bank was established in 2005, focusing on the Hispanic community in Chicago, according to Crain's Chicago Business.
The bank was formed in 2007 and operated one branch in the Philadelphia-Camden-Wilmington, PA-NJ-DE-MD MSA.
Established in 1997, the bank had six branches in Idaho, five of which were in the Boise City-Nampa MSA.
Dodd-Frank: an Act to promote the financial stability of the United States by mproving accountability and transparency in the financial system, to end "too big to fail", to protect the American taxpayer by ending bailouts, to protect consumers from abusive financial services practices, and for other purposes.
Dodd-Frank Is Probably Good Legislation, But Its One Size Fits All Rules Have Stymied Growth. Tarullo’s speech drew positive support from those within the banking industry, who have repeatedly stated that a one size fits all standard was inappropriate. Now, let’s wait and see if the Fed, through administrative rules, makes Dodd-Frank a little more appealing to mid-sized banks. New-car sales in the United States are expected to rise more than 7% in May, continuing 2014's winning streak, two industry research firms said on Thursday per Reuters. The surge was predicted late last year by Edmunds, which said an increasingly aged fleet would help drive more consumers back to the new car market. According to RBC Capital Market's latest survey, there appears to be no sign that trend will slow down. Here are the full results, with the different columns showing results in recent months and from a year ago.
For this upcoming Memorial Day weekend, check out these patriotic classics from Netflix for a cinematic celebration of the courage and resolve of the men and women protecting country and freedom. Sands of Iwo Jima (Allan Dwan, 1949): John Wayne had one of his most beloved parts in this sturdy dramatization of the World War II battle of Iwo Jima. The Big Red One (Samuel Fuller, 1980): A legendary director of wild and gritty crime stories, Samuel Fuller was also a WWII veteran whose dream project was to film the story of his wartime experiences. Saving Private Ryan (Steven Spielberg, 1998): There are countless fine American movies dealing with courage during wartime, but to many younger viewers this modern classic from Steven Spielberg may stand at the very top of the list. All seven major Belgian universities have research departments specializing in biotechnology. A $70 million program, "Biotechnology 2000," has been initiated by the German government to fund small biotech firms.
Flexible regulations have been developed in some areas to make it easier to downgrade the risk classifications of various organisms, relax professional requirements for genetic engineering work, and clarify some rules on the handling of bioindustry waste.
The British government promotes strategic commercial alliances with North American companies as a priority objective.
A uniform pharmaceutical pricing system established by the National Health Services provides stable and predictable prices. New initiatives include facilitating technology transfer agreements between industry and universities and helping to arrange funding for such transfers, easing of stock market restrictions, and making venture capital available. The European Union has instituted new regulations so that products approved by individual member counties are deemed approved for the entire region within 120 days. In this section we explain the links between terminal leaseholders and shipping companies either through direct ownership or operating agreements.
There are two quite different types of marine container terminal owners: 1) shipping companies such as most of those in the US and 2) investment companies such as those in Canada and Mexico. Investment Companies – American Insurance Group (8), Goldman Sachs (4), Hutchison Port Holdings (3), Macquarie Group (3), Ontario Teachers Pension Fund (2), Dubai Ports (1), Grupo TMM (1) and Deutsche Bank (1).
When we first constructed Exhibit 10 in early 2007, there was a separate column for actual terminal operators separate from investment companies. In the past two years control of container terminal business on the Pacific Coast has consolidated.
The American Insurance Group (AIG), Goldman Sachs, the Ontario Teachers, Macquarie Bank, and Deutsche Bank have purchased Pacific Coast terminal operations of several shipping and stevedoring companies. Elsewhere some terminal operating companies are still independent but not on the Pacific Coast of Canada and the US. In Exhibit 10, long-established investment company-owned terminals such as those of Hutchison Port Holdings are shown in the same column as those of more recent investors such as Deutsche Bank’s Maher Terminals and Goldman Sachs’ Stevedoring Services of America. In early 2008, shipping companies controlled 21 terminals and investment companies controlled 13 on the Pacific coast. The sizes of the boxes in the first column of Exhibit 10 are proportional to the volume of overall business handled by each of the groups on the Pacific west coast.
There seem to be a few reciprocal agreements between alliance members to use their terminals.


The CKHY Alliance controls nine of the terminals and shares two terminals, one in Long Beach and one in Oakland with Evergreen Shipping. The New World Alliance of Singapore-based APL-NOL, Hyundai of Korea and Mitsui OSK (MOL) of Japan controls eight terminals and also uses Centerm in Vancouver.
The railroads serving the terminals are not shown in Exhibit 10 but are discussed separately in this report. The market concentration for the various terminal leaseholders at Pacific Coast ports is shown in the pie charts and data in Exhibit 12. Competition for export business comes from forest products break-bulk terminals, grain elevators and bulk ocean carriers. Our conclusion on reviewing the industry structure and terminal market shares is that terminal ownership by shipping companies gives the US a definite advantage over Canada and Mexico because they have more competitors and competition. Qualitative information on terminal leaseholders’ objectives and strategies as stated in company financial reports is summarized in Exhibit 13.
The new generation of terminal leaseholders – investment companies, including pension funds, banks, and private equity investors – are primarily motivated to provide superior returns to their shareholders. In comparing the objectives of the two classes of owners, the shipping company-owned terminals appear to be more strongly oriented toward better customer service. Quantitative data to compare shipping company and financial institution-owned container terminals is provided in subsequent sections of this report. 1 Daniel Olivier, “Private Entry and Emerging Partnerships in Container Terminal Operations: Evidence from Asia”, Maritime Economics & Logistics, July 2005. HCVT received a "Best of the Best" award for an unprecedented sixth straight year, and was once again named as a "Fastest-Growing Best of the Best Firms" in the United States by INSIDE Public Accounting (IPA), a national trade publication. The deep technical skills and years of experience HCVT's partner group has allows them to effectively service clients operating in the vast majority of countries and industries. HCVT has seven offices in Southern California for the convenience of their clients and employees. Moore Stephens' global reach of associated firms provides HCVT clients access to a wide range of specialists, yet local enough to deliver a high level of personal service.
He is now a civilian duty electrician, whose ship works for the US Department of Navy as part of the Military Sealift Command. Capacity: 159,000 barrels of fuel oil or aviation fuel and eight 20-feet containers refrigerated.
Strategic thinker capable of analyzing financial issues and processes in order to implement changes that improve efficiency and profit margins. He will lead a team delivering full range of credit, trade finance, including real estate lending and equipment leasing. Coburn was hired as Vice President and Chief Lending Officer of Marlin Business Bank, Salt Lake City, Utah, a wholly owned subsidiary of Marlin Business Services. She joined Blue Street Capital, August, 2009, as credit manager, and was promoted to director of credit and funding, October, 2011. This represents the first bank failure in South Carolina since Carolina Federal Savings Bank in June 2012. He finally made that dream a reality in this heartfelt personal epic, which follows a group of young soldiers as they venture on a mission into perilous European territory.
Set during the American Civil War, it tells the real-life tale of the US Army’s first all-black volunteer unit, a bold gesture of unity in a time when the country was threatened by separation. Kicking off with an unforgettable vision of the bloodshed and sacrifice of the D-Day landing near the end of World War II, it depicts the odyssey of a group of soldiers, led by Capt. The colony, originally named in honor of Charles I of England, became one of the United States on this day. Financial incentives for research and development include easy access to capital and loans such as subsidies, interest free advances and interest rebates, and government guarantees.
Interdisciplinary teams are being formed to research the application of nanotechnology to manipulate "biomolecules" to manufacture new products at the molecular level.
We provide information related to the general business objectives and strategies of terminal leaseholders. The terminal operators – Maher Terminals, Marine Terminal Corporation, and Stevedoring Services of America – were all independent stevedoring companies with their own strategies and motivations in operating their terminals.
Approximately two thirds of the leases are now controlled by global shipping companies and the others are controlled by large diversified investment companies. The container terminal investors seem to be contracting with shipping companies to maintain regular business.
Hutchison Port Holdings, with terminals in Mexico and Panama, and Dubai Ports (DP) in Canada are not integrated with shipping companies.
The main difference between the two types of terminal owners is that the shipping company-owned terminals are part of a complete door-to-door service. In the US, 21 of the 26 terminals are controlled by shipping companies that compete within each port.
The volume of business for each shipping company in Vancouver was previously shown in Exhibit 2.
The Japanese-owned K-Line is the strongest member of the CKHY Alliance with two large terminals in Long Beach and one in Tacoma.
CKHY Alliance members Hanjin and K-Line operate the largest container terminals in Long Beach.
In the US, terminal businesses are diversified with multiple firms competing in most ports. Container terminals have rapidly gained market share for exports of forest products, barley, peas and lentils. Canada uses independent terminal investment companies perhaps with the idea that they have more flexibility to serve multiple shipping lines. In general, the integrated shipping companies’ objective is to provide fast, reliable and comprehensive services to their customers. They intend to achieve this with superior customer service, higher productivity and innovative technologies. However, the investment companies have opened up terminal services to larger shipping companies. We did not summarize the objectives of the actual operating subsidiaries for each of the terminals. Our analysis indicates that shipping company-owned terminals in the US are achieving their goal of better service but they do not have a price advantage because US local government wharfage, lease rates and property taxes are higher than in Canada.
Over 350 CPA firms throughout the country are evaluated in over 50 categories to determine the 25 best accounting firms. Office locations include: Camarillo, Encino, Long Beach, Orange County, Pasadena, West Los Angeles and Westlake Village.
The bank had incurred net losses for 23 consecutive quarters for an aggregate loss of $52.1 million.
1 reason for purchasing a new one in May 2014, "consistent with prior surveys," they said. Among them is Griff (Mark Hamill), Zab (Robert Carradine) and Vinci (Bobby Di Cicco), all of them led by a gruff, nameless sergeant (played by vintage tough-guy Lee Marvin). John Miller (Tom Hanks), as they venture into enemy territory in a dangerous mission: To rescue Private Ryan (Matt Damon), a paratrooper whose brothers were killed in action.
He took a frame and equipped it with lenses that consisted of two parts with different focusing powers.


Lee, the commander of the Army of Northern Virginia, continues southward to the North Anna River around Hanover Junction.
Crocker of Seattle, WAS, as his mechanic, began the first non-professional transcontinental car trip.
Universities have established programs to encourage joint ventures and to identify opportunities for technology transfer. We describe the major difference between the investment company leaseholders in Canada and the shipping company leaseholders in the US.
These changes on the Pacific Coast are characteristic of a larger global trend.1 Five years ago most container terminals on the Pacific Coast were leased to labour focused stevedoring companies. Hanjin still has exclusive terminals in Long Beach, Oakland and Seattle, although AIG has purchased a 50 percent interest and Macquarie a 20 percent interest in these terminals. But they are subsidiaries of multinational organizations more similar to investment companies than to independent stevedoring companies.
In practice, the investment company-owned terminals contract their services with specific shipping lines and alliances so the differences become blurred.
The shipping companies provide complete transportation services from the factory gate to the buyers’ warehouses.
The shipping company OOCL, former owner of Vanterm and Deltaport leads in Vancouver but has a relatively small share of US business. Cosco and Hanjin of the CKHY Alliance use Vanterm in Vancouver and Fairview Terminal in Prince Rupert. In Canada terminal business is highly concentrated with 60 percent of the import container business handled by a single firm. The container terminals are now competitive with the traditional bulk shipments of wheat, canola and oats.
In subsequent sections of this report we show that this strategy gives US terminals a service, price, and financial advantage.
Their strategies to accomplish this include streamlining customers’ distribution networks, increasing vessel operating efficiencies, expanding routes, modernizing equipment, and continually improving their environmental performance. For example, AIG’s stated goal is to provide the capital resources to move more cargo through existing terminal footprints. For example, change of ownership and major investments in Centerm have attracted the New World Alliance with its larger ships and greater volume of business. HCVT was also identified by IPA as receiving a cumulative score that ranked them as one of the Top 5 firms within this very prestigious group. He began his career with the Federal Reserve Bank of San Francisco as a commercial bank examiner.
At the end of 2013, about 56% of the company's loan portfolio consisted of consumer loans. With masterly camerawork and often overpowering emotions, Spielberg offers an indelible portrayal of bravery in the face of horror that’s both inspiring and haunting. Inasmuch as ordinary spectacles in the colonies cost as much as $100 each, a huge sum of money in those days, his invention did not receive ready popular response, as only the wealthy could afford glasses. In early May, Grant crossed the Rapidan River with the Army of the Potomac and then clashed with Lee's forces in the Wilderness on May 5 and 6 before racing to Spotsylvania Court House for an epic 12-day battle. The same driver also drove the mileage in a 20 horsepower $2,500 Winton, manufactured by the Winton Motor Carriage Company of Cleveland, OH. Regional governments provide between 12 percent and 21 percent of investment funding in biotechnology companies.
This may result from what companies consider to be the United Kingdom's favorable manufacturing and corporate taxes. However, all of these companies operating on the Pacific Coast of Canada and the US have been purchased by investment companies and are no longer independent. Both the investment company- and stevedoring company-owned terminal companies have formed joint ventures with major shipping companies to secure business and obtain investment. However, there are significant differences in objectives, service quality, pricing and financial performance as will be discussed in subsequent sections of this report.
Three shipping alliances: CKHY, New World, and Grand, and three shipping companies, China Shipping, Maersk and Evergreen control the 21 integrated terminals. CKHY Alliance members K-Line, Hanjin, and Cosco are the next biggest in terms of container volume handled in Vancouver.
However, Canada’s terminal business is becoming more competitive with strong gains by Centerm and the start-up of CKHY service at the Prince Rupert this year. Both classes of terminal owners – the investment companies and the shipping company-owned terminal operating companies – emphasize service quality. The most impressive aspect of this year's award is the fact that only one other firm has received the award for six consecutive years.
He says he loves his job and enjoys his own cabin with TV, internet, and photos of people his misses.
Wheatley has over 38 years’ experience in a variety of financial officer positions at both large financial institutions such as Aetna Life and Casualty and Comdisco, as well as at two smaller, specialty equipment leasing companies, Third Coast Capital and Gaming Capital Group. Due to a substantial rise in its loan loss provision, the bank incurred a net loss of $3.1 million in the quarter ended Dec. Featuring countless classic scenes (as well as a memorable, whistling theme), the film examines the mad irony of war while honoring the men trapped in it. Instigator of the 1831 Slave Rebellion which began on the Kensington Estate in Saint James and was largely instrumental in bringing about the abolition of slavery in Jamaica. Grant's continuous pressure on Lee would ultimately win the war, but he was racking up casualties at a rate that was difficult for the Northern public to stomach.
Jackson and Crocker left San Francisco on May 23 and arrived in New York City on July 26.
On the Pacific coast Marine Terminal Corporation and Stevedoring Services of America retain significant control of operations but they are now much less independent.
The Alliances’ members from several different countries provide reciprocal terminal use rights. The large space makes them more efficient than Canadian terminals because there is ample room for containers to be parked on chassis to facilitate convenient truck pick ups.
Similarly investments at Prince Rupert have attracted the largest shipping group, the CKHY Alliance.
Wheatley earned his BA from Union College, Schenectady, New York and his MBA from the Wharton School.
Grant believed that Lee could not maintain his position at Spotsylvania because two other Union armies under the command of Franz Sigel and Benjamin Butler were attempting to cut off the Confederate supply line in the Shenandoah Valley and the Rebel stronghold south of Richmond.
After the war, he joined Bell Telephone Laboratories, then the research arm of AT&T, where he worked on the electronic conducting properties of semiconductors. Correctly predicting Grant's move, just as he had done two weeks before when Grant left the Wilderness for Spotsylvania, Lee raced the Yankees 30 km south and beat Grant's troops to the North Anna River. The river had high banks, and Lee's side was higher than the Union side in several places.



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