Business is ever more dependent on computer systems, telecommunications and digital devices. Almost all civil, criminal and internal cases involve a computer, mobile phone or other digital device. However, key evidence within these devices is still often overlooked or inadequately collected, potentially leading to a failed investigation.

ARA Fraud & Forensic Services and its strategic partner, Ispirian Computer Forensics, have joined forces to offer a full array of fraud investigatory services including digital forensics.

Our digital forensics experts can assist with the following:

• Electronic data collections
• Professional reporting, analysis and evidential production
• Execution of search, “discovery” and other orders
• Computer forensic examinations
• Server based forensic examinations
• Mobile device forensics
• Media device forensics: iPads, iPods, USB storage, and memory cards
• Internet-based profiling and email investigations
• Password recovery

Our partners at Ispirian have the experience and expertise needed to collect, analyze and maintain proper chain of custody necessary for civil and criminal legal action. They bridge the technology gap in the investigative process and deliver quality, defensible results.

“Do it right the first time. Every time.” That’s the ABILENE work ethic.

With a half-century of experience, we’ve come to know what works and what doesn’t. That’s why Abilene custom designs its own equipment control panels. This one-of-a-kind equipment uses cutting-edge technology to produce control panels and safety mechanisms with state-of-the-art features.

Abilene’s in house Engineering Department can provide complete design/construct services for boiler room renovation projects, including detailed Plans and Specifications.

If your boiler room renovation project has already been designed by a Professional Engineer, Abilene would be pleased to provide you with a competitive bid for your project.

Take a look at our Client Reference List… It contains some of the best names in Real Estate today.

If your planning a boiler room renovation or heating plant upgrade, you owe it to yourself to talk to the professionals at abilene

Every abilene installation comes with a full warranty, service contract and boiler water chemical treatment.

You just won’t get design and sales service like this from anyone else!

Hurst Boiler & Welding Company, Inc. has been designing, engineering and servicing a complete line of solid fuel, solid waste, biomass, gas, coal and oil-fired steam and hot water boilers since 1967, for thousands of satisfied customers. Hurst also manufactures a complete line of boiler room peripherals such as blowdown separator surge tanks, and pressurized feed water tanks.

The Hurst Product Line includes Packaged boilers: 6 to 2000 hp, pressures to 450 psi. Fire-tube, water-tube & feedwater equipment for all heating & process applications including: schools, dry cleaning, hospitals, universities, military & all commercial/industrial operations. Hurst is a custom manufacturer of engineered packaged boilers & boiler systems, biomass boiler systems, integrated PLC-based boiler controls & accessories. Low NOx modular boilers & burner configurations are available for all models, starting at 9. 5 hp, meeting all state environmental requirements, including SCAQMD.

Hurst proudly offers major repairs as well as service & preventative maintenance of steel boilers, ASME welding, "R" & "PP" stamps, refractory & tube repairs. Hurst Boiler stocks a large inventory of boiler parts including pollution control systems & exchangers, controls, forced draft burner parts, feedwater tanks, water softeners, chemical feed systems, castables, refractories & insulations. We offer in-stock replacement parts for all major commercial/industrial boilers. Services include domestic & export sales, parts, service, and an pride ourselves in our extensive worldwide distributor/dealer network. Critical delivery services are also available.

Field Installation & Product Education

Our Installation Crews are headed by the most knowledgeable people in the industry, backed with solid years of on-site experience. During the Installation Process, we educate your maintenance staff with the proper use, care and maintenance of your boiler.

24/7 Customer Service

Our Customer Service Staff consists of professionals trained to answer any question you may have regarding your boiler, its proper operation, and maintenance. Our staff is available 24 hours a day, 7 days a week, around the world. Questions can be asked either on-line or by telephone, at your convenience, before, during or after the sale.

Repair & Refurbishing Services

Parts and serviceability are the keys to preventive maintenance and peek-operating efficiency of your boiler. We stock replacement parts for our boilers and other major competitors. We ship from our Parts Center in Coolidge, Georgia via Emory, DHL, FedEx and UPS for speedy delivery of critical parts to your facility. We also provide repair and refurbishing services by our trained personnel, either on- or off-site.

Partner

Commercial Litigation Lawyer at Bennett Jones Toronto

Robert Staley's practice focuses on complex commercial and securities litigation and securities regulation. Rob has extensive experience in Canadian and cross-border securities regulatory and enforcement matters, class actions, takeover bid litigation, foreign corrupt practices, appraisal and share valuation remedies, derivative actions, arrangements and the oppression remedy. Rob regularly advises corporations, Boards of Directors, Audit Committees and Special Committees in connection with internal and regulatory investigations and in connection with transactions. Rob has a broad trial and appellate practice in the Ontario Superior Court of Justice, Ontario Court of Appeal, Federal Court of Canada, Federal Court of Appeal and Supreme Court of Canada. Rob has appeared before the Ontario, British Columbia and Alberta Securities Commissions. Rob also has a robust pro bono practice, including in significant constitutional cases. Rob has served as Chair of the firm's Securities Litigation Practice Group, as Co-Chair of the firm's Litigation Department and as a member of the firm's Partnership Board.

Rob is listed in Chambers Global as one of the world's leading lawyers for dispute resolution. In its 2014 directory, Rob was commended as "a brilliant lawyer – he's a real strategist, has the ability to see the big picture, and does a superb job… in court". In its 2012 directory, Chambers Global said Rob "earns praise for his skilled handling of complex cases", and that he "is absolutely first rate at examining and cross-examining witnesses". In 2011, Chambers Global commended Rob for his "excellent courtroom presence" and his ability to provide "practical and concise advice." In 2010, Chambers Global described Rob as "a masterful strategic thinker and a very proactive and determined advocate" and, in 2009, as “an extremely able, tactical lawyer who always knows cases inside-out.” In both 2014 and 2015, Legal Media Group's Benchmark Canada, which has consistently recognized Rob in its rankings in securities litigation and class actions, conferred on Rob Benchmark's award as Canada's Securities Litigator of the Year. Rob is recognized by The Canadian Legal Expert Directory in the securities litigation, corporate and commercial litigation and directors' and officers' liability litigation categories. He is repeatedly recognized in the Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada in the securities litigation and corporate commercial litigation categories. Rob has served as a member of the board of directors of The Advocates’ Society.

Significant mandates include:

·  Representation of the founder of Forbes & Manhattan in connection with the successful defence of a proxy contest for Aberdeen International Inc.

·  Representation of Osisko Mining Corporation in the successful defence of a hostile takeover bid by Goldcorp Inc., and in the subsequent plan of arrangement involving Osisko, Yamana Gold Inc. and Agnico Eagle Mines Limited.

·  Representation of Osisko Mining Corporation in the successful defence of an application seeking injunctive relief brought by Abitibi Royalties Inc. in the Quebec Superior Court.

·  Representation of the Audit Committee of Penn West Petroleum Ltd. in connection with a management-initiated, voluntary review of certain accounting practices, and in connection with the restatement of the company's previously filed financial statements arising from the review.

·  Representation of a group of interveners in the Supreme Court of Canada in Carter v. Canada (Attorney General), in which the Court considered the constitutionality of prohibitions against assisted suicide in the Criminal Code.

·  Representation of Trinity Western University in connection with an application challenging the accreditation decision made by the Law Society of Upper Canada.

·  Representation of Scorpio Mining Corporation in an application that successfully challenged the nomination by a shareholder of candidates for election at Scorpio's annual meeting.

·  Representation of a third party lender in connection with the application by The Cash Store Financial Services Inc. under the Companies' Creditors Arrangement Act.

·  Representation of a group of interveners in the Supreme Court of Canada in Canada (Attorney General) v. Bedford, in which the Court considered the constitutionality of anti-prostitution provisions in the Criminal Code.

·  Representation of the Litigation Trustee of Sino-Forest Corporation in the prosecution of multiple litigation claims arising from the insolvency of Sino-Forest.

·  Representation of Sino-Forest Corporation in its application under the Companies' Creditors Arrangement Act, in which a plan of arrangement was approved by creditors and by the court within nine months after filing.

·  Representation of Sino-Forest Corporation in the Ontario and Quebec courts in defence of class actions, including claims asserted under Part XXIII.1 of the Ontario Securities Act, and in connection with investigations by securities regulatory authorities.

·  Representation of the Special Committee of Research In Motion Limited in connection with the company’s management initiated voluntary review of stock options granting practices and in connection with the company's settlements with the Ontario Securities Commission and the U.S. Securities and Exchange Commission.

·  Representation of Research In Motion Limited and the Special Committee of Research In Motion Limited in the defence and resolution of shareholder claims arising from the company's management initiated voluntary review of stock options granting practices.

·  Representation of members of the Asper family in connection with a successful effort to obtain recovery for shareholders from the estate of the insolvent Canwest Global Communications Corp., in circumstances where the creditors were not paid in full.

·  Representation of the Special Committee of Coventree Inc. in connection with an investigation by the Ontario Securities Commission into the Canadian asset-backed commercial paper market.

·  Representation of Coventree Inc. in a 50 day hearing before the Ontario Securities Commission in relation to the Canadian asset-backed commercial paper market.

·  Representation of Bank of America Corporation in defence of class actions commenced in the Ontario and British Columbia courts claiming $5 billion in damages in relation to interchange fees charged by the Visa and MasterCard credit card networks.

·  Representation of the Special Committee of Hollinger International Inc. (now Sun-Times Media Group, Inc.) in connection with the Committee's investigation into the conduct of current and former directors and officers of Hollinger International. Representation of the members of the Special Committee in defence of defamation actions commenced by the former chairman and CEO of Hollinger International, including in an appeal in the Supreme Court of Canada.

·  Representation of Hollinger International and the Special Committee of Hollinger International before the Ontario Securities Commission in its successful opposition to Ravelston's effort to privatize Hollinger Inc. Representation of Hollinger International in the ensuing insolvency proceedings of Ravelston and Hollinger Inc.

·  Representation of Hollinger International in defence of class actions commenced in the Ontario, Saskatchewan and Quebec courts.

Organizational Development Consultants (ODC) is a unique and responsive resource. Much like specialists you might call upon for assistance in other technical areas, ODC provides consultation and problem solving services related to your organization and its human resources needs.

We've carefully blended a staff of experienced professionals with the skills to provide precisely the kind of help you need, with the positive results you require. ODC offers a variety of services, designed to keep your organization and your employees healthier, and more productive. In a sense, we've become specialists in "Organizational Fitness."

With over 20 years of experience, we've had the opportunity to demonstrate the value of our services in a variety of employment settings. Banks, social agencies, schools, colleges, universities, medical schools, government agencies, hospitals and manufacturing firms, have all experienced the positive impact of our services. 

We encourage you to consider Organization Development Consultants for your organizational needs.

Despite our increasing dependence on technology, and the importance of machines and procedures, it's your employees who make things happen. People make the difference.

When you stop to think about it: It's not procedures that meet your production quotas, its people. Machines don't irritate customers or gain their trust, people do. Modern technology can't generate or manage departments, people can. It's not reports or quotas or even products or services that make your organization unique, its people... your employees.

Because your organization is unique, we've developed resources which enable us to work directly with you in examining ways to be most helpful and responsive. Our objective is to identify and provide services which you need, in order to build and maintain an even more dynamic, profitable organization. Our research has led us to offer these top three services to best assist you.

Employee Assessment

How many times have you felt certain that you had selected the "right" employee only to see them leave by their choice or yours a short time later because "things" didn't seem to work out? The cost of such hiring mistakes is high considering the time spent in orientation, training, lack of production, effects on other employee’s moral and potential negative effects on customers and sales. You can look at a person’s resume and see what they can do but what they will does can only be determined by psychological assessment. 
At ODC, we have have carefully identified and constantly upgrade to the finest psychological tests which are statistically proven to be effective in measuring human abilities and personality characteristics. Our assessment reports which are placed in the employees file are not only used for new hires. The psychological data in the reports is extremely valuable over the work life of the employee when it comes to such issues as promotion, team building, conflict resolution, reassignment, discipline, termination, retirement preparation and succession planning. Amy time a decision is being made about an employee, the test results can take the guess work out of the process and eliminate the risk.

Training of an Employee
in the Practical and Technical Issues is
ESSENTIAL 

Selection of a Qualified Employee is 
CRUCIAL 

Psychological Assessment is a Keystone

In Selecting the

QUALITY EMPLOYEE 

Employee Assistance Programs

"He's the best worker I've got... when he's here." It is a widely accepted fact that personal problems affect employee’s abilities to perform on the job. Financial concerns, addictions, emotional problems, stress, family problems and many other factors can seriously undermine the effectiveness of your people....and your production.

Our Employee Assistance Program staff has counseled with thousands of employees and their families to produce a more productive and reliable work staff. Many research studies have confirmed that helping employees in dealing with their personal concerns will result in keeping your working staff healthier, more productive and improve your bottom line.

Organizational Development and Training

ODC can work with your organization to explore effective ways to achieve your business objectives. We do this by first doing an organization assessment conducted by personal interviews and by anonymous questionnaire. Once we have determined the training needs, specific workshops and training modules are conducted to improve the work process individually and as a team. In addition, any discovered organizational problems will be noted and recommendations made for new procedures or reorganization.

People Make The Difference

**GENERAL INFORMATION

The FourTrax Rancher is one of the most versatile ATV’s on the market. The Honda Rancher’s durability, toughness, and dependability are all incredible aspects of this ATV, but the characteristic that sets the Rancher apart from the rest is the ability to choose from a huge range of Rancher options, in order to find one that exactly fits your wants and needs. Depending on whether you need an ATV for your ranch, trail riding, hunting/fishing, farm or job site, the Rancher has options that allow you to comfortably and effectively complete almost any job.

The Rancher allows you to take a basic model, and add all of the necessary features to fit your needs exactly. Whether that is an independent rear suspension, two or four-wheel drive, Honda’s special electric power steering, or an automatic dual clutch transmission, the Rancher was built to support them all, and with an array of colors to choose from. With all of these options plus more, your fitted Rancher should feel like a tailored suit when its completed.

The Rancher ES model comes with everything the base model Rancher comes with, while adding an Honda’s electric shift system, in order to make shifting smoother and easier.

**SPECS

ENGINE

Engine - 420cc liquid-cooled fuel-injected OHV wet-sump longitudinally mounted single-cylinder four-stroke

Bore And Stroke - 86.5mm x 71.5mm

Compression Ratio - 9.9:1

Induction - Keihin 34mm throttle-body fuel-injection system

Ignition - Electric with optional auxiliary recoil

DRIVE TRAIN

Transmission - Five-speed with reverse

CHASSIS / SUSPENSION / BRAKES

Front Brake - 190mm Dual hydraulic disc

Rear Brake - 160mm Sealed mechanical drum

Front Tire - 24 x 8-12

Rear Tire - 24 x 10-11

DIMENSIONS

Wheelbase - 49.9 inches

Seat Height - 33.7 inches

Curb Weight - 575 pounds (includes all standard equipment, required fluids and a full tank of fuel—ready to ride)

OTHER

Available Colors - Red, Olive

Model Id - TRX420TE1F

**ACCESSORIES

FourTrax Rancher ES Accessories

Windscreen - 74-0SR02-TRX-100 - $127.46

OUTDOOR STORAGE COVER - 74-08P34-HP5-200 - $54.36

12v FRONT ACCESSORY SOCKET - 74-08U70-HR3-A20 - $25.46

A-Arm Guards (front) - 74-08P71-HR3-A20 - $110.46

Skid Plate - 74-08P74-HR3-A20 - $212.46

Side Pocket Net - 74-08L72-HR4-A20 - $10.16

Plow Mount Kit - 206-08L75-HR3-A20 - $169.96

Winch - 74-08L71-HL5-A02 - $229.46

Plow Blade - 74-08L76-HR3-A21 - $220.96

REAR SOFT RACK BAG - 74-0SL56-HR3-100B - $152.96

FRONT SOFT RACK BAG - 74-0SL56-HR3-100A - $110.46

PLOW PUSH TUBE - 74-08L77-HR3-A21 - $195.46

WINCH MOUNT - 74-08L74-HR3-A20 - $169.96

ACCESSORY SUB HARNESS - 74-08Z01-HR3-A20 - $9.01

ACCESSORY SUB HARNESS - 74-08Z00-HR3-A20 - $5.06

RECOIL STARTER - 74-08U70-HR3-A60 - $98.56

HEATED GRIPS - 74-08T71-HR3-A20 - $131.71

La Organización para la Cooperación y el Desarrollo Económico (Ocde) mantiene una campaña para la implementación universal de un sistema pensado para combatir lo que dicho organismo denomina Erosión de las Bases y Transferencia de Beneficios (Base Erosion and Profit Shifting o Beps, por sus siglas en inglés). Lo llamaremos Beps. En esencia, Beps consiste en un sistema multilateral de intercambio automático de información tributaria entre los países que suscriban el acuerdo correspondiente.

Este proyecto Beps de la Ocde constituye un cambio importante respecto de la política que sobre intercambio de información tributaria había venido manteniendo dicha organización durante los últimos años, que consistía en la promoción de redes de intercambio bilateral de información entre países. Este cambio de exigir intercambio bilateral a un sistema de intercambio multilateral, la Ocde ha manifestado que se justifica por el hecho que los sistemas de intercambio bilateral tienen falencias que se prestan para esquemas de erosión de las bases del impuesto corporativo sobre la renta. Según la Ocde, el nuevo sistema está llamado a restaurar la confianza de las personas en sus sistemas impositivos, nivelar el terreno de juego para las empresas y proveer a los gobiernos con herramientas más eficientes para asegurar la efectividad de sus políticas fiscales soberanas. Además, sostiene la Ocde, el nuevo sistema de intercambio multilateral que propone, vendría a estandarizar normas y procedimientos, con lo cual el sistema redundaría en beneficios incluso para las empresas multinacionales.

¿Cuál es la posición de Panamá sobre el intercambio multilateral?

En primer lugar, en la reciente sesión anual de la Asamblea General de la Organización de Naciones Unidas (ONU), el presidente de la República, Juan Carlos Varela, expresó durante su intervención que Panamá acepta la necesidad de establecer controles adecuados para asegurar que sus sistemas financiero y logístico sean utilizados solo para fines legítimos, y que para ello el país ha venido adoptando normas y sistemas de control cada vez más estrictos. En este sentido, indicó que Panamá acepta que debe migrar hacia un sistema de intercambio automático de información fiscal. Sin embargo, acotó que Panamá continuará suscribiendo acuerdos de intercambio de información bilaterales, como lo ha venido haciendo con los principales socios comerciales del país.

Además, el presidente Varela puntualizó, en su intervención en la ONU, que cualquier cooperación de la República de Panamá en materia de intercambio de información fiscal estará condicionada a dos factores: A la capacidad y circunstancias nacionales (de Panamá) y el entorno geopolítico internacional y que se respete el derecho soberano de cada país a tomar las medidas necesarias para garantizar que el intercambio de información fiscal persiga el bien común y no sea utilizado para perjudicar la competitividad de unos países frente a otros.

Síguenos en Twitter @Mossfon

Lo anterior fue en octubre de 2015. Pero posteriormente, la postura del país ha sido reafirmada por la Cancillería. Gian Castillero, asesor del Ministerio de Relaciones Exteriores para temas económicos, declaró a mediados de diciembre de 2015, a un importante medio escrito de noticias financieras del país, que Panamá no suscribirá el acuerdo multilateral que resulte del proyecto Beps de la Ocde, y que en cambio continuará negociando y suscribiendo acuerdos bilaterales para el intercambio automático de información fiscal, sobre la base de los criterios enunciados por el presidente Varela en su intervención ante la Asamblea General de la ONU.

¿Por qué Panamá prefiere la vía de acuerdos bilaterales?

Castillero fue bastante franco en su declaración publicada antes referida, y dijo que la Ocde basa su proyecto Beps con intercambio multilateral sobre la premisa que todos los países son iguales, premisa que señala como equivocada y que hay muchos países con retos que pueden ser terriblemente afectados por el intercambio automático de información fiscal. Fue claro al señalar que se refiere a los riesgos de secuestro y al riesgo que la información de los activos de una persona pueda ser usada para fines políticos. Es por esto que Panamá -señala- se reserva su potestad soberana para decidir con qué países suscribe acuerdos de intercambio de información.

¿Dónde estamos parados?

El proyecto Beps de la Ocde se encuentra en una etapa en que dicha organización ha comisionado a un grupo de expertos para el diseño y redacción del tratado multilateral, así como los detalles operativos de cómo funcionaría el sistema.

La Ocde ha planteado que todo debe estar listo para que durante el año 2016 el tratado esté listo para presentarlo para firma de los distintos países. Sin embargo, aun si esto es logrado, es muy poco probable que fuese revisado, debatido internamente por las autoridades de cada país miembro de la Ocde (aparte de los demás países no miembros), firmado y ratificado, todo en poco tiempo. Seguramente, habrá mucha tela que cortar antes que un número significativo de países, y que, además, sean países influyentes en el plano internacional, firme y ratifique el tratado.

Hay, además, un elemento de incertidumbre sobre el rol que jugaría Estados Unidos (EE.UU.) en el proyecto Beps. A fines de 2016, EE.UU. tendrá elecciones presidenciales. ¿Qué pasaría si gana la presidencia un candidato republicano?  Ya ha ocurrido antes que una iniciativa con mucho momentum de la Ocde, pierda influencia al llegar a la Casa Blanca un presidente proveniente del Partido Republicano. Cuando George W. Bush llegó a la presidencia en enero de 2001, rápidamente su administración echó por tierra el apoyo que previamente había dado el gobierno de su país a una iniciativa de la Ocde contra la “competencia fiscal internacional perniciosa”. Y es sabido que el apoyo de EE.UU. es clave para cualquier iniciativa de la Ocde en materia de estándares tributarios en el plano internacional.

Por lo anterior, consideramos que en el corto y mediano plazo es poco probable que el proyecto Beps de la Ocde llegue a tener vigencia real y efectiva.  Más allá de cinco años, por otro lado, cualquier proyección es mera especulación, por lo que no podemos descartar que de aquí a dicho término pueda prosperar esta iniciativa. Por el momento, sin embargo, la situación es que Panamá ha adoptado una posición clara y firme en sentido que: No formará parte de dicho proyecto de la Ocde; se compromete al intercambio automático de información, pero mediante tratados o acuerdos bilaterales con otros países que Panamá determine.

Y se respete el principio de que el intercambio de información fiscal sea usado para perseguir el beneficio común y no para afectar la competitividad de unos países respecto de otros.