query: Dominick Dunne was a journalist.

pos: Dominick Dunne Dominick John Dunne ( October 29 , 1925 -- August 26 , 2009 ) was an American producer , writer and investigative journalist .   He began his career as a producer in film and television , noted for involvement with the pioneering gay film The Boys in the Band ( 1970 ) and the award winning drug film Panic in Needle Park ( 1971 ) . He turned to writing in the early 1970s . After the 1982 murder of his daughter Dominique , he came to focus on the ways in which wealth and high society interacts with the judicial system . A frequent contributor to Vanity Fair , Dunne also appeared regularly on television discussing crime from the 1980s to the end of his life .

neg: Pearse Kelly Pearse Kelly ( 1916 or 1917 -- 6 April 1974 ) , also known as Paul Kelso , was an Irish journalist and republican activist .   Born in Dungannon in County Tyrone , Kelly began working as a journalist at the Dungannon Observer , before moving to the Tyrone Courier and then working as a freelancer for the Irish Press . A group of his friends from school had bonded over Irish language lessons and , inspired by seeing British troops readying for action World War II , they considered forming their own republican paramilitary group . However , they decided in late 1939 or early 1940 to instead all join the local Irish Republican Army ( IRA ) , in the hope that this would reinvigorate it , and that its name and tradition would prove useful . Kelly , personally , was also inspired by attending future IRA Chief of Staff Eoin McNamee 's trial as a reporter .   Following training , Kelly 's friends burnt down a hall which was being used to drill British troops . Kelly was quickly marked out as a leader , establishing a `` Republican police '' locally to crack down on local nuisance behaviour . They beat up a group of people involved in this , increasing local regard for the IRA . As a result , he was ordered to Belfast , where he was appointed as the Officer Commanding its Belfast Battalion early in 1941 . There , he obtained a code being used by British forces , which they had carelessly left in a chemists ' shop run by an IRA sympathiser . This was then returned to the troops without arousing suspicion , enabling the IRA to crack British messages for some time , although it did not ultimately lead to any useful results for the organisation . A few months later , he was called to Dublin to take part in the IRA 's investigation of its Chief of Staff , Stephen Hayes . In July , he was selected as Hayes ' replacement , but in November , he was arrested and subsequently interned at the Curragh .   At the Curragh , Kelly took over as Officer Commanding republican internees , although his predecessor , Liam Leddy , refused to recognise him , leading to an ongoing rift . However , Kelly increasingly won over internees , and proved successful in improving their conditions , ending physical punishments , increasing education and starting concerts and sporting activities .   Kelly was released in 1946 and found work at the Irish Independent . He remained there until 1958 , when he was appointed editor of the Evening Herald , then in 1961 he became the Head of News for Raidió Teilifís Éireann . A dispute arose in 1966 when Kelly approved a news item which showed Minister for Agriculture Charles Haughey contradicting Rickard Deasy , President of the National Farmers ' Association , and Minister for Posts and Telegraphs Joseph Brennan stated that he would have censored the item had he known about it . Kelly resigned and instead found work with the Bord Fáilte .

neg: History of journalism in the United Kingdom The history of journalism in the United Kingdom includes the gathering and transmitting of news , spans the growth of technology and trade , marked by the advent of specialized techniques for gathering and disseminating information on a regular basis . In the analysis of historians , it involves the steady increase of  the scope of news available to us and the speed with which it is transmitted .   Newspapers have always been the primary medium of journalists since 1700 , with magazines added in the 18th century , radio and television in the 20th century , and the Internet in the 21st century . London has always been the main center of British journalism , followed at a distance by Edinburgh , Belfast , Dublin , and regional cities .

neg: Kiss (Irish magazine) Kiss ( stylised as KISS ) was an Irish magazine aimed at a teenage market containing knowledge about adolescent matters such as fashion advice , confessions , features on teenage cultural icons , relationship advice and problem pages with solutions especially designed for teenage readers . It is part of the VIP publishing franchise of Michael O'Doherty . Kiss was launched on 31 October 2002 as the first of O'Doherty 's solo business ventures . He had previously engaged in a number of co-ordinated business ventures in Ireland with his former business partner John Ryan ; Kiss succeeded the co-owned establishments of Magill in 1997 and VIP in 1999 and preceded later titles such as the glossy monthly targeted at women in the age group of eighteen to thirty-four Stellar and the failed New York Dog venture in New York City . Kiss is published at 2-4 Ely Place in Dublin 2 . Kiss '' 's rivals are the United Kingdom 's Bliss and Sugar .   Upon its launch Kiss was lauded in the Irish media for its attempts to contribute to a more liberal and sexualised Ireland , one where the influence of the Roman Catholic Church had declined dramatically in the preceding decade . Only three decades previously , such teenage-oriented magazines were much more reserved in their content and approach and even the titles , i.e. Jackie and Blue Jeans , were not as outspoken as the word `` kiss '' in capitalised letters . Kiss was launched by O'Doherty 's publishing company as a response to the increasing popularity of similar , albeit British-based , publications such as Bliss and Sugar . It launched on 31 October 2002 , at the original ( much-deflated by current standards ) price of $ 2.50 and aimed at female readers between the ages of fourteen and seventeen . The first issue featured heavily its mantra of dealing with teenage problems , including articles on school bullying and the difficulties of blushing , written in a `` chatty and informative '' manner so as not to `` patronise '' the target audience . However O'Doherty is adamant that his magazine will not encourage young children to `` sleep with their boyfriends by providing How-To-Pleasure-Your-Fella features '' . To supplement its tone Kiss employs experts on what teenagers consider fashionable , with its so-called `` agony aunt '' being Sarah Scully , a child psychologist in Saint James 's Hospital , Dublin . Upon its launch the magazine was edited by Susan Vasquez , now editor of O'Doherty 's Stellar '' . The magazine is currently edited by Nathalie Màrquez Courtney .   Kiss published its last issue in September 2014 .

neg: Scot J. Paltrow Scot J. Paltrow is an American journalist . A financial journalist , Paltrow currently works for Reuters .   Paltrow is from New York . He received his bachelor 's degree from the Cornell University College of Arts and Sciences and a master 's degree from the London School of Economics .   Paltrow 's journalism career began in 1977 when he joined the Memphis Commercial Appeal as a reporter . The following year , he joined the Los Angeles Herald-Examiner , where his investigative series on corruption in Industry , California , `` The City of Insiders , '' resulted in federal and state criminal probes and several convictions .   In 1981 , Paltrow moved to the Washington Star , where he covered federal courts . After the Star shut down the same year , Paltrow moved to the Wall Street Journal , where he was a reporter in the Los Angeles bureau . In 1985 , Paltrow became a European correspondent for the Journal based in Brussels . In April 1988 , Paltrow returned to the United States as New York financial bureau chief for the Los Angeles Times . During this period he did numerous investigative stories on Wall Street investment banks , markets and the insurance industry . '' While at the Times , Paltrow won a 1993 George Polk Award for Financial Reporting . Paltrow returned to the Wall Street Journal in May 1997 and served as senior special writer based in New York and writes for the paper 's Washington bureau .   In 2007 , following Rupert Murdoch 's purchase of Dow Jones & Company ( which owns the Wall Street Journal ) , Paltrow left the paper and joined Condé Nast 's Portfolio.com as a contributing editor , starting September 1 , 2007 , following another longtime Journal journalist who moved to Portfolio.com , Peter Waldman .   In September 2010 , Paltrow moved to Reuters , where he and fellow financial journalist Mark Hosenball were brought on as `` key hires '' in an effort to expand Reuters ' `` coverage of business , Wall Street and Washington . '' Paltrow joined Reuters to cover `` financial crimes , specifically covering criminal and civil investigations related to the financial crisis , as well as the effort to more closely regulate and police the financial world . '' In 2012 , Paltrow won a Society of American Business Editors and Writers Best in Business Awards in the Explanatory/News Agency category for his investigation into banks ' use of robo-signing .   Paltrow has written a report , The Case for a Stronger Federal Role in Insurance Regulation : Weak State Regulation Highlights the Need for Federal Oversight of Health Premiums , for the Center for American Progress Action Fund .   Paltrow has received a Gerald Loeb Award . Paltrow won 1992 and 1993 John Hancock Awards for Excellence in Business & Financial Journalism , the 1994 Los Angeles Times Editorial Award , the Unity Award in Media , and a 2001 Deadline Club Award from New York City Chapter of the Society of Professional Journalists .

neg: Listings magazine A listings magazine is a magazine which is largely dedicated to information about the upcoming week 's events such as broadcast programming , music , clubs , theatre and film information .   The BBC 's Radio Times was the world 's first listings magazine when it was founded in 1923 to compete with daily newspapers , which had hitherto fulfilled the role . .   With the expansion of broadcast media many others have followed , expanding the format to include columns about media production and personalities , such as TV Hebdo ( Québec ) in Canada , TV Guide in the US and hundreds of others worldwide . Broadcast guides are normally published either with a Saturday or Sunday newspaper or are published weekly or fortnightly . It has become a highly competitive area of publishing .   Other listings magazines have started from a primary base in cultural events , such as Time Out magazine in the UK . Most major cities worldwide have one or many more such publications .   During the politically charged 1970s and 1980s , many of these magazines , in the UK at least , played a progressive role as part of the alternative press and had a reputation for leftward leaning investigative and campaigning journalism . They were some of the first consumer magazines to carry lists of `` agitprop '' events . City Limits was probably the most outspoken of all UK-based listings magazines but almost all followed Time Out 's lead of including space for lesbian and gay events and clubs . In certain areas of the UK which were previously dominated by the old guard of regional newspapers , which were traditionally more conservative in outlook , this was the first time that gay issues were put on a par with others - this was particularly true of Bristol 's Venue ( magazine ) , Southampton 's Due South Magazine , and to a lesser extent Manchester 's City Life where the local press ( Manchester Evening News ) had been at times at least , a little more tolerant .

neg: M.J.O'Neill's M.J.O ` Neill 's is a notable bar and restaurant in central Dublin . It has occupied 2 Suffolk Street and adjacent buildings , continuing round the corner into Church Lane . It is claimed there has been a tavern on the site for some three hundred years . From 1875 it was owned by the Hogan Brothers , until M.J. O'Neill bought and renamed the premises in August 1927 .   The part in Church Lane was the site of a printing house , where William Butler published The Volunteers Journal and the Irish Herald in 1783 , and in 1789 Arthur O'Connor published The Press , supporting Wolfe Tone 's republican views .   The corner structure is an impressive four-storey , vaguely of the Arts and Crafts Movement , red-brick and early twentieth century , with prominent Tudor-style projecting bay windows . There is a fine decorated iron three-dials clock on the Suffolk Street frontage . The building is protected and in a conservation area . Now , opposite the Dublin Tourist Centre , it is a fixture on the tourist trail and pub crawls .   The house has a mixed clientele . It is directly opposite Andrew Street Post Office , and near the shopping centre of Grafton Street . The discreet Church Lane door is convenient for the Bank of Ireland and other financial establishments in College Green . It is also the pub nearest to the Front Gate of Trinity College , Dublin and therefore attracting Arts undergraduates and academics . The original structure was divided into definite areas : a `` cocktail bar '' in the corner for the gentry , a public bar off Suffolk Street , and a back bar . In recent years the next-door premises in Church Lane have been added , as a carvery , and the interior has been opened up . A small snug , immediately inside the Church Lane entrance , was the significant venue for the `` Fabians '' of the early 1960s and for later left-wing students from Trinity College , Dublin .

neg: Disappearance of Damien Nettles Damien Nettles disappeared from the Isle of Wight on November 2 , 1996 when he was 16 . The investigation into his disappearance has been ongoing ever since , with five men arrested in 2011 , although no charges have been brought .   The case has , over the years , attracted significant media coverage , in part due to its mysterious nature -- Damien was last seen in a fish and chip shop near his home on Cowes , and then never again , indicating his murder . Surviving CCTV footage shows Nettles trying to order at a local chip shop , in a confused state . Multiple witnesses from the evening claim he appeared heavily intoxicated , or looked `` spaced out '' , and his friends recall him possibly trying to acquire drugs . However , other footage of the night in question was lost by Hampshire Police , preventing the full corroboration of witness accounts which had begun to piece together a narrative regarding Nettles ' last movements . As reported in the documentary Unsolved : The Boy Who Disappeared the police originally claimed that the man responsible for collecting video footage had lost the tapes after police had returned them , but records relating to evidence proved that was not the case . In episode five of Unsolved : The Boy Who Disappeared Nettles ' mother expresses frustration at the police 's handling of her sons disappearance , which had led to an official complaint on her part . Frustration is also expressed at the police 's refusal to be interviewed about the disappearance for TV in 2016 , and although the police maintain that Nettles ' case remains open she states dissatisfaction about what this actually entails . Nettles ' mother comments ` if they 'd done it right the first time I would n't be here now ' . Crucial records , including the log of calls made to police that night are gone , police notebooks were not retained , and even details of which officers were on duty that night have now been lost . There have been several public campaigns to bring attention to his case .   In the time , various theories have emerged to explain Damien 's disappearance , including that he owed money to drug dealers . Rumours have persistently alleged that a local drug dealer , Nicky McNamara , who was in the area on the night Nettles vanished , was involved . Witness accounts include recollections of McNamara holding up a boy against a wall whose physique matched Nettles ' . Associates of McNamara 's were arrested , and released . The documentary Unsolved : The Boy Who Disappeared also mentions rumours of McNamara shortly after Nettles ' disappearance referring to himself as a ` damned man ' , and of him incinerating suspicious objects outside his house . The documentary also mentions McNamara possibly making a ` deathbed confession ' about Nettles before dying of a heroin overdose .  In 2013 , the police put up a reward for new information leading to solving the case .   On 25 July 2016 , a BBC Three series , Unsolved : The Boy Who Disappeared , was broadcast about the case .

neg: Preventive journalism Preventive journalism is a journalistic discipline that reports on urgent social problems at an early stage and on solutions proposed for these problems . It complements traditional investigative journalism and recognizes that journalism can alert government and society to problems before they become crises .   Michael O'Neill , editor of the New York Daily News from 1975 to 1982 and former president of the American Society of Newspaper Editors , wrote in 1985 that preventive journalism should `` search in advance for the hidden forces of change -LSB- and -RSB- try to identify the underlying causes of crises before , rather than after , they explode so that an alerted society might have time to protect itself from the ambushes of history . ''   The concept was also used in a 1996 Kofi Annan speech 1 where he stressed the need for such a kind of journalism without further detailing its characteristics .   Peace Journalism follows similar tenets as preventive journalism , though preventive journalism extends its action range to social , economic , institutional , human rights , and environmental concerns .

neg: Tim Luckhurst Timothy Colin Harvey Luckhurst is a British journalist and academic currently the Professor of Journalism at the University of Kent , and the founding head of the university 's Centre for Journalism .   He is a former editor of The Scotsman , and has worked as a journalist for the BBC . His academic research focuses on the history of journalism and particularly on the depiction of political dissent in British newspapers during the era of appeasement and the Second World War . He has also written about the work of war correspondents on the Western Front during the First World War

neg: Joe Dunne Joseph John `` Joe '' Dunne ( born 25 May 1973 ) is an Irish football manager and former footballer who is currently assistant manager at Cambridge United .   Dunne played as a defender in the Football League for Gillingham and Colchester United , and briefly played in the Conference for Dover Athletic . He once represented Republic of Ireland at under-21 level . His playing career was ended prematurely after suffering a series of injuries . He began coaching at Colchester United , earning his coaching badges and working his way up from youth level . He became the club 's assistant manager when John Ward was appointed manager in 2010 , before replacing Ward at the helm in September 2012 having previously acted as caretaker manager for four games in 2009 . After guiding the club to League One safety in the 2012 -- 13 and 2013 -- 14 seasons , Dunne left his role on 1 September 2014 . He then joined Cambridge United as an assistant manager on 11 May 2015 .

neg: Derry News The Derry News is a newspaper based and published in Derry , Northern Ireland . It was first published in February 2001 . The newspaper changed hands in the summer of 2006 , when a consortium including River Media and the Irish News acquired the title from the McCarroll family . The newspaper was revamped and printed in full colour resulting in a significant upturn in sales . The Derry News is edited by Ciaran O'Neill .   The Derry News won Weekly Newspaper of the Year at the Northern Ireland Press Awards in 2010 and also won the Weekly Newspaper of the Year award at the 2011 UK Society of Editors Regional Press Awards .   Ciaran O'Neill won NI Weekly Newspaper Journalist of the Year in June 2014 .   Category : Media in Derry  Category : Newspapers published in Northern Ireland

neg: Dunnes Stores Dunnes Stores is an Irish multinational retail chain that primarily sells food , clothes and household wares .   In addition to its main customer base in both parts of Ireland , the chain also has operations in England , Scotland and Spain . The format of the chain 's stores include a grocery supermarket operating alongside a clothing/textiles store . The grocery operation only operates in Irish stores and some Northern Irish stores , although some limited grocery ranges can be found in the Spanish stores . However some stores contain only textiles , while some ( more rarely ) contain only a supermarket . Many products are sold under the St. Bernard brand later being rebranded as `` My Family Favourites '' in 2013 .

neg: Ciaran McKeown Ciaran McKeown ( born 1943 ) is a former peace activist in Northern Ireland .   Born in Derry to a Roman Catholic family , McKeown served as a Dominican novice for eight months in his youth . He then attended Queen 's University Belfast , where he studied philosophy , becoming the first Catholic to be elected president of the university 's student council . He was also elected chair of the National Democrats , a ginger group linked with the National Democratic Party . He became president of the Union of Students in Ireland in 1969 , based in Dublin , and stood in Dublin South-West at the 1969 Irish general election , taking last place , with only 154 votes .   In 1970 , McKeown became a reporter for The Irish Times , then later worked for The Irish Press , as their Belfast correspondent . Given his experience of reporting on the emergence of The Troubles , he supported the 1975 creation of `` Women for Peace '' , a Northern Ireland-based movement , by Betty Williams and Mairead Corrigan . When his involvement became more widely known , the movement changed its name to `` Community of Peace People , '' or simply `` Peace People '' .   Although McKeown became known as a thoughtful and calm presence in the leadership of the organisation , his criticisms of the reluctance of church authorities to speak out on sectarian issues did cause tensions . Corrigan and Williams won the 1976 Nobel Peace Prize , but McKeown was not made a party to it . However , the Ford Foundation made a grant to the group , which included a salary for McKeown , enabling him to become full-time editor of Peace by Peace , the group 's newspaper , also completing a year as editor of Fortnight Magazine , in 1977 .   McKeown , Corrigan and Williams all stepped down from the leadership posts in 1978 , although McKeown continued to edit Peace by Peace . His articles brought him into conflict with the group 's new leadership , while financial disagreements massively reduced the group 's membership . Ultimately , his belief that the group should call for special status for paramilitary prisoners led to a split , with Williams and her leading supporter , Peter McLachlan , resigning in February 1980 . McKeown could no longer survive on the group 's salary , nor could he find work as a journalist , so he retrained as a typesetter . He published his autobiography , The Passion of Peace , in 1984 ; this was almost immediately withdrawn following a claim that it libelled a journalist , although it was later reissued with an additional note .

neg: Sex columnist A sex columnist is a writer of a newspaper or magazine column about sex . Sex advice columns may take the form of essays or , more frequently , answers to questions posed by readers . Sex advice columns can usually be found in alt weekly newspapers , women 's magazines , health or fitness magazines , and student newspapers . While some are written by trained sexologists , many are penned by people lacking credentials in human sexuality and relationships , yet willing to divulge their opinions or personal bedroom antics .   The television series Sex and the City protagonist Carrie Bradshaw was a sex columnist , which author Candace Bushnell modeled after herself in her original non-fiction book based on a column of the same name . The show , which first aired in 1998 , is credited with the increase of sex columnists found in college campus newspapers and blogs , such as at Ivy League colleges and many other schools . One such columnist , Meghan Bainum , at the University of Kansas , Lawrence , placed in the 42nd annual William Randolph Hearst Foundation Journalism Awards Program ( 2001 -- 2002 ) for her column .   Anka Radakovich was the first of a new breed of sex columnists for whom `` every detail of the writer 's psyche is splayed across the page ... confessional journalism at its most intimate '' . Radakovich had written for the old Details magazine when it was a chronicle of downtown fashion and night life . After James Truman became editor-in-chief and transformed Details into a men 's magazine , he offered Radakovich a column in September 1990 . She became the first modern-day magazine sex columnist working for a mainstream men 's publication .

neg: William Dunne Bishop William Dunne S.P.S. , an Irish born Roman Catholic Priest , who served as first Bishop for the Roman Catholic Diocese of Kitui , Kenya . Born in Devlin , Ireland , in 1920 . Fr . Dunne joined the Kiltegan Fathers ordained a priest in 1944 . Fr Bill Dunne arrived in Kenya in 1951 .  The Kiltegan Fathers took over Kitui from the Holy Ghost Fathers Rev. Dunne became Prefect Apostolic of Kitui in 1956 .  Monsignor Dunne was ordained the first Bishop of Kitui in 1964 , retiring at the age of 75 in 1995 and was succeeded by Most Rev. Bishop Boniface Lele as Bishop .   Bishop Dunne died in Nairobi Hospital on 31st of March , 2002 .

neg: Radio Newsreel Radio Newsreel was a news programme produced by the British Broadcasting Corporation between 1940 and 1988 . The programme , which eventually had four 15-minute international editions as well as a nightly 30-minute domestic version ( The News and Radio Newsreel ) , broadcast in the BBC Light Programme , was composed of taped or recorded dispatches from correspondents in the field , live and recorded actuality and such other features , borrowed from the format of the film newsreel , as interviews with people currently in the news.For a date range such as 1940 - 1988 , it can be misleading to use `` tape '' as a synonym for `` record '' . In this case , a reader might assume that the BBC had what are now widely recognized as `` tape recorders '' in 1940 . The only such recorders commercially available at that time were made by AEG ( Germany ) and used extensively by the Reichs-Rundfunk-Gesellschaft . They were not classified technology , but were essentially unknown in other countries until after Germany 's surrender in May , 1945 . Prior to the adoption of audio `` tape recording '' , broadcasters in various countries recorded on film ( optical and engraved ) , disks , and magnetic wire and steel ` band ' or ` ribbon ' . Some could have even used wax cylinder systems , such as then out of date home recording phonographs and their derivative office recording systems such as the Ediphone . See also : Philips-Miller , Magnetophon , Telegraphone , electrical transcription , E.R.P.I. , Dead Media Project , et al. .   An example of the programme 's early content is the coverage of Captain George Robinson 's `` Adventure in a lifeboat adrift in the Atlantic '' , broadcast on 19 August 1942 .   The programme was broadcast in the United Kingdom at 19.00 each evening ; transmission to North America was scheduled for 3.30 GMT , which was 10:30 P.M. Eastern Standard Time and 7:30 P.M. Pacific Standard Time .   Radio Newsreel was created by Norman Collins , who had worked as the head of the BBC General Forces Programme and the BBC Light Programme . It was first broadcast as part of the Overseas Service of the BBC , but was transferred to the Light Programme in November 1947 . In 1953 , the programme had a domestic audience of over 4 million listeners . On 3 April 1970 , it was broadcast in the UK for the last time , but it continued to be broadcast on the BBC World Service for a further 18 years .   Outside the United Kingdom , the programme was also carried weekly on the Mutual Broadcasting System in the United States during World War II and as part of the Canadian Broadcasting Corporation 's radio programming in the 1970s . Until 1987 , American Public Radio also carried the programme in the United States .   The programme 's introductory title music was `` Imperial Echoes '' by Arnold Safroni .

neg: Mirage Tavern The Mirage Tavern was a drinking establishment at 731 N. Wells St. in Chicago purchased by the Chicago Sun-Times in 1977 to investigate widespread allegations of official corruption and shakedowns visited on small businesses by city officials . The journalists used hidden cameras to help ensure that city inspectors caught accepting payoffs for ignoring safety hazards were all properly documented .   In 1978 , the Sun-Times broke the story in a 25-part series that documented the many abuses and crimes committed at the tavern , which was shaken down repeatedly by state and local officials . The series was initially nominated for the Pulitzer Prize for general reporting , but the Pulitzer board decided not to award the Sun-Times when editor Ben Bradlee of the Washington Post led an attack on the grounds that the reporters used undercover reporting , a form of deception , to report the story .   The Mirage gave rise to major reforms including city code revisions , new procedures in city inspections and investigations at federal , state and city levels . The IRS sent in 20 agents to take a closer look at tax fraud by cash businesses . The Illinois Department of Revenue formed a new investigative unit : the Mirage Audit Unit . An ongoing federal investigation , spurred by the Mirage findings , managed indictments of a third of the city 's electrical inspectors in 1978 , with more indictments to come later .   The project was overseen by editors James Hoge , Ralph Otwell , Stuart H. Loory and Joseph Reilly . In May 1977 , journalist Pam Zekman and Better Government Association chief investigator Bill Recktenwald purchased the tavern under the aliases Mr. and Mrs. Ray Patterson . Reporter Zay N. Smith , who wrote the series , and BGA investigator Jeff Allen posed as the bartender and manager , respectively . Sun-Times photographers Gene Pesek and Jim Frost were in charge of photographing the tavern 's activities from a hidden section of the tavern built over the washrooms .   Corrupt practices ran the gamut from shakedowns to tax fraud .   The shakedown amounts were small , typically less than $ 100 , as the reporters learned of what they later called `` the supermarket approach to graft -- low prices , high volume '' that inspectors tended to prefer as the safest way of doing illegal business .   Among others , a city electrical inspector agreed to overlook the tavern 's faulty wiring . A fire department lieutenant agreed to sign off on the tavern 's grand opening , despite the loose electrical wiring hanging from rafters and a basement piled high with trash against regulations . A city health inspector ignored maggots and sink drains that emptied down to the basement floor . A state liquor inspector ignored fruit flies in the liquor .  ( The tavern quietly corrected all its code violations , on its own , after the shakedown inspections . )   Also reported were illegal kickbacks from pinball operators and jukebox operators ( A.A. Swingtime Music Company ) , as well as tax skimming . Philip J. Barasch , a local accountant , gave the new owners of the bar extensive lessons on how to keep two sets of account books to skim profits without paying tax and advised them exactly what time of day inspectors showed up and how much their shakedowns would typically cost . He also suggested including his business card with any payoffs to help smooth the shakedown process . The only officials he warned against bribing were the police , noting that `` if you pay off a cop , they keep coming around every month , like flies , looking for a payoff '' . The Mirage , after hearing Barash 's tax advice , hired six more accountants specializing in small cash businesses and was counseled by all of them to commit fraud .   The tavern , which has had more than one owner since the Sun-Times investigation , is now known , after a number of improvements , as the Brehon Pub .

neg: Richard Dominick Richard Dominick is the former executive producer of NBC Universal Domestic Television Distribution 's The Jerry Springer Show for almost 18 years . Dominick also served in the same capacity on The Steve Wilkos Show for its first season , as well as the truTV police series Bait Car . He now produces ( and created ) another popular truTV series , Hardcore Pawn .

neg: John Carey (journalist) John Carey is an Irish sportswriter and columnist for national and international Irish newspapers .

neg: Compact (newspaper) A compact newspaper is a broadsheet-quality newspaper printed in a tabloid format ( slightly taller ) , especially one in the United Kingdom . The term as used for this size ( not to be confused with 108 × 171 mm or 4.25 × 6.75 inches paper sizes ) came into its current use when The Independent began producing a smaller format edition for London 's commuters , designed to be easier to read when using mass transit .   Readers from other parts of the country liked the new format , with the result that The Independent introduced it nationally . The Times and The Scotsman copied the format as The Independent increased sales . All three newspapers are now printed exclusively in compact format following trial periods during which both broadsheet and compact version were produced simultaneously .   The term `` compact '' was coined in the 1970s by the Daily Mail when that newspaper went tabloid , although the Mail now calls itself a tabloid . It is often used to differentiate newspapers with more traditional content from those with a flamboyant or salacious publishing style , even though they may share the same size . The functional opposite of compact is red top , as the nameplates of British sensationalist tabloids tend to be red .


query: The United States Naval Academy is a four year academy.

pos: United States Naval Academy The United States Naval Academy ( also known as USNA , Annapolis , or simply Navy ) is a four-year coeducational federal service academy in Annapolis , Maryland , United States . Established on 10 October 1845 , under Secretary of the Navy George Bancroft , it is the second oldest of the United States ' five service academies , and educates officers for commissioning primarily into the United States Navy and United States Marine Corps . The 338 acre campus is located on the former grounds of Fort Severn at the confluence of the Severn River and Chesapeake Bay in Anne Arundel County , 33 mi east of Washington , D.C. and 26 mi southeast of Baltimore . The entire campus is a National Historic Landmark and home to many historic sites , buildings , and monuments . It replaced Philadelphia Naval Asylum , in Philadelphia , that served as the first United States Naval Academy from 1838 to 1845 when the Naval Academy formed in Annapolis .   Candidates for admission generally must both apply directly to the academy and receive a nomination , usually from a Member of Congress . Students are officers-in-training and are referred to as midshipmen . Tuition for midshipmen is fully funded by the Navy in exchange for an active duty service obligation upon graduation . Approximately 1,200 `` plebes '' ( an abbreviation of the Ancient Roman word plebeian ) enter the Academy each summer for the rigorous Plebe Summer , but only about 1,000 midshipmen graduate . Graduates are usually commissioned as ensigns in the Navy or second lieutenants in the Marine Corps , but a small number can also be cross-commissioned as officers in other U.S. services , and the services of allied nations . The United States Naval Academy has some of the highest paid graduates in the country according to starting salary . The academic program grants a bachelor of science degree with a curriculum that grades midshipmen 's performance upon a broad academic program , military leadership performance , and mandatory participation in competitive athletics . Midshipmen are required to adhere to the academy 's Honor Concept .

neg: National Defense Cadet Corps The National Defense Cadet Corps ( NDCC ) is similar to the Junior Reserve Officers ' Training Corps ( JROTC ) except that it is fully funded by schools that choose to pursue a JROTC unit without financial assistance from the Department of Defense . The school incurs all costs to include instructor salaries , uniforms , and daily operational expenses . As of 2012 , there were three US Army NDCC units across the United States . The US Navy began its program in April 2011 . The US Marine Corps and the US Air Force also operate NDCC programs .

neg: List of state universities in the United States In the United States , a state college or state university is one of the public colleges or universities funded by or associated with the state government . In some cases , these institutions of higher learning are part of a state university system , while in other cases they are not . Several U.S. territories also administer public colleges and universities . The U.S. federal government does not run colleges or universities except for the service academies , the Community College of the Air Force , the Naval Postgraduate School , the Air Force Institute of Technology , the Uniformed Services University of the Health Sciences , military war colleges and staff colleges , and Haskell Indian Nations University . Additionally , Georgetown University , Gallaudet University , Howard University , and American University are private universities that are federally chartered . However , the federal government does make grants to state universities .   These state , as well as private , universities are accredited by different regional , not national , accreditation agencies , including the Middle States Association of Colleges and Schools , the New England Association of Schools and Colleges , the Northwest Commission on Colleges and Universities , the North Central Association of Colleges and Schools , the Southern Association of Colleges and Schools , and the Western Association of Schools and Colleges , depending on which region of the United States the university is located in . These accreditation agencies ' approvals are critical to a university 's operations and public reputation . If a university loses accreditation or is not accredited in the first place , students will be reluctant to either continue or enroll at the school because the degree will be seen as being worthless . In a worst-case scenario , a university can shut down completely . The aforementioned agencies are all recognized by the United States Department of Education .   Most state universities receive at least part of their funding from the state , although many have substantial income from tuition and fees , endowment proceeds , donations ( such as from alumni or philanthropists ) , and revenue from royalties . State universities usually offer lower tuition costs to in-state residents . According to the College Board , public four-year colleges charge on average $ 7,605 per year in tuition and fees for full-time in-state students and $ 11,990 for out-of-state students .   In some states , e.g. Maryland , Tennessee , Indiana , and Washington , there is a campus designated as the `` flagship '' campus in the state 's university system , which generally is the most prestigious campus and the largest campus in student population , e.g. the University of Maryland College Park campus in the University System of Maryland , the Indiana University Bloomington campus in the Indiana University System , the University of Tennessee Knoxville campus in the University of Tennessee System , and the University of Washington 's Seattle campus in the University of Washington System .   However , in some other states , the state universities are treated as equal partners ; therefore there is no officially recognized flagship campus in the state 's university system .   There are a number of states that have more than one university system , e.g. California with 2 ; Colorado with 2 ; New York with 2 ; and Texas with 6 ( the most ) .   Notes :  As a general rule , schools are not alphabetized by their complete names , but rather by the names by which they are normally called . For example , in a list alphabetized by normal rules , `` Auburn University '' would precede `` University of Alabama , '' but the schools are virtually always referred to in popular conversation as `` Auburn '' and `` Alabama '' ( followed by a campus identifier if required by the context ) . Therefore , in this article , `` Alabama '' precedes `` Auburn '' .  The list includes some of the more common academic nicknames or acronyms used for certain colleges or universities , e.g. `` Ole Miss '' for the University of Mississippi , `` Idaho State '' for Idaho State University , or `` UNF '' for the University of North Florida , not the `` Rebels '' , `` Bengals '' , or `` Ospreys '' , respectively .  To minimize any confusion regarding acronyms , either the first school listed or the school that is more nationally known having an acronym the same as another has the acronym provided , e.g. San Diego State University has the acronym `` SDSU '' included because it is listed before South Dakota State University , and Arizona State University has the acronym `` ASU '' given because it is better known nationally than Alabama State . In addition , only acronyms that are unique are given , e.g. `` UW Tacoma '' for the University of Washington 's Tacoma campus or `` UNH '' for the University of New Hampshire .  The list also includes schools that grant first-professional doctorates only ( e.g. , medical schools , law schools , or veterinary schools ) that are independent of any other school in a state system .  To see a list of community colleges and technical centers in the United States that offer only associate 's degrees , visit the community colleges list .  To see a list of tribal colleges and universities in the United States , visit the tribal colleges and universities list .

neg: Navy Midshipmen men's basketball The Navy Midshipmen men 's basketball team represents the United States Naval Academy , in Annapolis , Maryland , in NCAA Division I college basketball . The team competes in the Patriot League and plays its home games in Alumni Hall .   The U.S. Naval Academy began varsity intercollegiate competition in men 's basketball in the 1907 -- 08 season . Navy was retroactively recognized as the pre-NCAA Tournament national champion for the 1912 -- 13 and 1918 -- 19 seasons by the Premo-Porretta Power Poll and for the 1912 -- 13 season by the Helms Athletic Foundation .

neg: Maine Maritime Academy Maine Maritime Academy is a public post-secondary college and nautical training institution with approximately 900 students , located in Castine in Hancock County , Maine , USA . The Academy was established by the 90th Maine Legislature on March 21 , 1941 . Maine Maritime Academy is a public college . Costs of admission are comparable to the nearby University of Maine . Unlike federal service academies , a congressional recommendation is not required to attend this state school . Students are not obligated to go to sea or into the military after graduation , and a large portion of the graduating class chooses shore-side employment , often in maritime related fields or the power generation industry .   Maine Maritime Academy is one of six maritime training colleges in the United States , and one of only two of these maritime academies which fields a Navy Reserve Officers Training Corps ( NROTC ) unit . The college is affiliated under the New England Association of Schools and Colleges . Maine Maritime Academy is the only business , residence , or organization to receive mail at the US ZIP code 04420 .   In 2015 , Maine Maritime Academy was named the best public university or college in the United States by Money Magazine .

neg: Nakhimov Naval School The Nakhimov Naval School or simply Nakhimov School is a form of military education for teenagers introduced in the Soviet Union and once also located in other cities . They are named after Imperial Russian admiral Pavel Nakhimov .   The first Nakhimov School was introduced in Tbilisi in 1943 during the Great Patriotic War , for sons of military personnel who died in action . The Tbilisi Nakhimov Naval School ( : ru : Тбилисское Нахимовское военно-морское училище ) existed during 1943-1955 . In 1944 the Leningrad Nakhimov Naval School started to operate . Riga Nakhimov Naval School ( : ru : Рижское Нахимовское военно-морское училище , Rigas Nachimova Skola ) existed during 1945-1953 .   In modern Russia only the St. Petersburg Nakhimov School continues to exist . Since the annexation of Crimea , Russia taken over jurisdiction of the Nakhimov Naval School in Sevastopol . The school today offers to teenage boys preparing for service as officers in the Russian Navy secondary education and military style training in the naval traditions of the nation . By 2017 , the school now has a campus in Vladivostok , Murmansk and Sevastopol , all formerly cadet schools .

neg: Naval Academy Mürwik The Naval Academy Mürwik ( Marineschule Mürwik ) is the main training establishment for all German Navy officers and replaced the German Imperial Naval Academy in Kiel .   It is located at Mürwik which is a part of Germany 's northernmost city , Flensburg . Built on a small hill directly by the coast , it overlooks the Flensburg Fjord . The main building of the academy is known for its beautiful architecture and location , and is often named the `` Red Castle '' .

neg: 2003 Navy Midshipmen football team The 2003 Navy Midshipmen football team represented the United States Naval Academy ( USNA ) in during the 2003 NCAA Division I-A football season . Navy competed as an independent with no conference affiliation . The team was led by second-year head coach Paul Johnson .

neg: 1942 Navy Midshipmen football team The 1942 Navy Midshipmen football team represented the United States Naval Academy during the 1942 college football season . In their first season under head coach John Whelchel , the Midshipmen compiled a 5 -- 4 record , shut out five opponents and outscored all opponents by a combined score of 82 to 58 .

neg: United States Air Force Academy The United States Air Force Academy ( also known as USAFA , the Air Force Academy , or the Academy ) , is a military academy for officer cadets of the United States Air Force . Its campus is located in the western United States in Colorado , immediately north of Colorado Springs in El Paso County .   The Academy 's stated mission is `` to educate , train , and inspire men and women to become leaders of character , motivated to lead the United States Air Force in service to our nation . '' It is the youngest of the five U.S. service academies , having graduated its first class in 1959 . Graduates of the Academy 's four-year program receive a Bachelor of Science degree , and are commissioned as second lieutenants in the U.S. Air Force . The Academy is also one of the largest tourist attractions in Colorado , attracting approximately a million visitors each year .   Admission is extremely competitive , with nominations divided equally among Congressional districts . Recent incoming classes have had about 1,200 cadets ; historically , just under 1,000 of those will graduate . Tuition along with room and board are all paid for by the Air Force . Cadets receive a monthly stipend , but incur a commitment to serve a number of years of military service after graduation .   The program at the Academy is guided by the Air Force 's core values of `` Integrity First , Service Before Self , and Excellence in All We Do '' , and based on four `` pillars of excellence '' : military training , academics , athletics and character development . In addition to a rigorous military training regimen , cadets also take a broad academic course load with an extensive core curriculum in engineering , humanities , social sciences , basic sciences , military studies and physical education . All cadets participate in either intercollegiate or intramural athletics , and a thorough character development and leadership curriculum provides cadets a basis for future officership . Each of the components of the program is intended to give cadets the skills and knowledge that they will need for success as officers .

neg: Lieutenant (junior grade) Lieutenant ( junior grade ) ( LTJG ) is a junior commissioned officer rank in the United States Navy , the United States Coast Guard , the United States Public Health Service Commissioned Corps , and the National Oceanic and Atmospheric Administration Commissioned Officer Corps ( NOAA Corps ) , with the pay grade of O-2 . The rank is also used in the United States Maritime Service . The NOAA Corps 's predecessors , the United States Coast and Geodetic Survey Corps ( 1917 -- 1965 ) and the Environmental Science Services Administration Corps or ESSA Corps ( 1965 -- 1970 ) , also used the rank .   Lieutenant , junior grade , ranks above ensign and below lieutenant and is equivalent to a first lieutenant in the other uniformed services ( the Army , Marine Corps and Air Force ) and sub-lieutenant in the Royal Navy and the navies of many Commonwealth countries .   Promotion to LTJG is governed by Department of Defense policies derived from the Defense Officer Personnel Management Act of 1980 . DOPMA guidelines suggest all `` fully qualified '' ensigns should be promoted to LTJG . The time for promotion to LTJG is a minimum of two years after commissioning in the Navy or 18 months in the Coast Guard . Lieutenants , junior grade typically lead petty officers and non-rated personnel , unless assigned to small aircraft or on staff duty . A LTJG 's usual shipboard billet is as a division officer .   Lieutenant , junior grade is often referred to colloquially as JG ( `` Jay-Jee '' ) . Prior to March 3 , 1883 , this rank was known in the Navy as Master .

neg: National Museum of the United States Navy The National Museum of the United States Navy , or U.S. Navy Museum for short , is the flagship museum of the United States Navy and is located in the former Breech Mechanism Shop of the old Naval Gun Factory on the grounds of the Washington Navy Yard in Washington , D.C. , United States .   The U.S. Navy Museum is one of ten official Navy museums , and is part of the Naval History & Heritage Command , the official history program of the United States Navy .

neg: 1935 Navy Midshipmen football team The 1935 Navy Midshipmen football team represented the United States Naval Academy during the 1935 college football season . In their third season under head coach Tom Hamilton , the Midshipmen compiled a 5 -- 4 record and outscored their opponents by a combined score of 136 to 89 .

neg: List of monuments at the United States Military Academy The United States Military Academy ( USMA ) is a federal service academy located at West Point , New York that educates and commissions officers for the United States Army . The Academy was formally founded in 1802 and graduated its first class in October of the same year . It is the oldest of the five American service academies . Due to the academy 's age and its unique purpose of producing Army officers , it is home to many monuments and memorials , the oldest dating back to the early 19th century , shortly after the academy 's founding . The oldest monument is the Cadet Monument , dedicated in 1818 and located in the West Point Cemetery , while the newest is the Flight Memorial , located just north of Lusk Reservoir and dedicated in 1992 .

neg: Sandhurst Competition The Sandhurst Military Skills Competition is a military skills competition at West Point that first began in 1967 with the presentation of a British officer 's sword to the United States Corps of Cadets by the British Exchange Officer . 2010 's event , dubbed SANCOM10 , was a two-day event conducted at West Point , New York . The 2009 competition featured a record 49 teams and nearly 500 competitors . Besides the 36 squads from each of the West Point companies , visiting service academy teams included the Naval and Air Force Academies , Britain 's Royal Military Academy Sandhurst ( RMAS ) teams `` Red '' and `` Blue '' , Australia 's Royal Military College Duntroon , Canada 's Royal Military College ( RMC ) , the National Military Academy of Afghanistan , and the Chilean Military School . This year saw eight ROTC squads : Texas A&M , BYU , East Carolina University , Iowa State University , Florida Tech , Georgetown , University of Hawaii , and Appalachian State .

neg: United States Navy in World War II The United States Navy grew rapidly during World War II from 1941 -- 45 , and played the central role in the war against Japan , and ( after the British Royal Navy ) a major role in the European war against Germany and Italy .   The U.S. Navy grew into a formidable force in the years prior to World War II , with battleship production being restarted in 1937 , commencing with the . It was able to add to its fleets during the early years of the war while the US was still neutral , increasing production of vessels both large and small , deploying a navy of nearly 350 major combatant ships by December 1941 and having an equal number under construction .   The Imperial Japanese Navy ( IJN ) sought naval superiority in the Pacific by sinking the main American battle fleet at Pearl Harbor , which was built around its battleships . The December 1941 surprise attack on Pearl Harbor did knock out the battle fleet , but it did not touch the aircraft carriers , which became the mainstay of the rebuilt fleet .   Naval doctrine had to be changed overnight . The United States Navy ( like the IJN ) had followed Alfred Thayer Mahan 's emphasis on concentrated groups of battleships as the main offensive naval weapons . The loss of the battleships at Pearl Harbor forced Admiral Ernest J. King , the head of the Navy , to place primary emphasis on the small number of aircraft carriers .   The U.S. Navy grew tremendously as the United States was faced with a two-front war on the seas . It achieved notable acclaim in the Pacific Theater , where it was instrumental to the Allies ' successful `` island hopping '' campaign . The U.S. Navy fought six great battles with the Imperial Japanese Navy ( IJN ) : the Attack on Pearl Harbor , Battle of the Coral Sea , the Battle of Midway , the Battle of the Philippine Sea , the Battle of Leyte Gulf , and the Battle of Okinawa .   By war 's end in 1945 , the United States Navy had added nearly 1,200 major combatant ships , including 27 aircraft carriers and 8 battleships , and had over 70 % of the world 's total numbers and total tonnage of naval vessels of 1,000 tons or greater .

neg: Indian Naval Academy The Indian Naval Academy ( INA or INA Ezhimala , Malayalam : ഇന ത യൻ നാവികസേന അക കാദമി ) is the initial officer training establishment of the Indian Navy and the Indian Coast Guard , located in Ezhimala , near Payyanur , Kannur district , Kerala . Situated between Mount Dilli and the Kavvayi backwaters , INA has a 7 kilometre beach front on the Arabian Sea . It conducts basic training for all officers inducted into the Indian Navy and Indian Coast Guard . It is the largest naval academy in Asia .   The Naval Academy ( NAVAC ) was established in May 1969 , while its Ezhimala campus was inaugurated on 8 January 2009 and the name changed to Indian Naval Academy . It shares the 2452 acre site with the naval base depot , INS Zamorin , and the naval hospital , INHS Navjivani .

neg: Officer Candidates School (United States Marine Corps) The United States Marine Corps Officer Candidates School ( OCS ) is the entry-level training for Marine officers , equivalent to recruit training for enlisted Marines . Located at Marine Corps Base Quantico , the school trains , screens , and evaluates potential Marine Corps officers . Unlike the other United States military services , the majority of Marine Corps officers complete OCS to earn a commission ; the exceptions are midshipmen from the United States Naval Academy and Naval Reserve Officers Training Corps , limited duty officers , and inter-service transfers . Additionally , OCS boasts an attrition rate of 30 -- 50 % .   Depending on the course , Officer Candidates go through either a 10-week ( PLC Combined/OCC ) , or two 6-week courses ( PLC ) over separate summers , designed primarily to screen and evaluate candidates ' fitness to lead Marines by placing them in leadership positions in a stressful environment . Students are evaluated during 2 -- 3 day garrison command billets at the company and platoon level , and squad and fire-team level tactical billets during field exercises .

neg: Farragut Career Academy Farragut Career Academy High School is a public 4 -- year high school located in the Little Village neighborhood on the West Side of Chicago , Illinois , United States . As a career academy , Farragut emphasizes a curriculum that combines academic instruction with work-study experiences and vocational training . In addition to Education-To-Careers clusters , Farragut is also home to the General Patton JROTC program which functions as a school-within-a-school . The school is named for David Farragut , a naval hero of the American Civil War who later was named the first admiral in the United States Navy .   The school 's service area includes North Lawndale and South Lawndale .

neg: Bibliography of early American naval history Historical accounts for early American naval history now occur across the spectrum of two and more centuries . This Bibliography lends itself primarily to reliable sources covering early American naval history beginning around the American Revolution period on through the 18th and 19th centuries and includes sources which cover notable naval commanders , Presidents , important ships , major naval engagements and corresponding wars . The bibliography also includes sources that are not committed to the subject of American naval history per se but whose content covers this subject extensively .   Among the contemporary and earlier historical accounts are primary sources , historical accounts , often derived from letters , dispatches , government and military records , captain 's logs and diaries , etc. , written by authors who were involved in or closely associated to the historical episode in question . Primary source material is often collected , compiled and published by other editors also , sometimes many years after the historical subject has passed . Many of the authors are notable and even famous in their own right and are linked to their corresponding biographies .

neg: Naval Academy Research Institute The Naval Academy Research Institute ( in French : Institut de recherche de l'École navale ) , also known as IRENav , is a French research institute under the authority of Arts et Métiers ParisTech and the Navy School ( École Navale ) . The institute is part of the Carnot Institute ARTS and currently employs more than 70 persons . It is also involved in the scientific group `` Europôle mer '' .


query: Tangible assets may be involved with asset management.

pos: Asset management Asset management , broadly defined , refers to any system that monitors and maintains things of value to an entity or group . It may apply to both tangible assets ( such as buildings ) and to intangible assets such as human capital , intellectual property , goodwill and/or financial assets ) . Asset management is a systematic process of deploying , operating , maintaining , upgrading , and disposing of assets cost-effectively .   The term is most commonly used in the financial sector to describe people and companies that manage investments on behalf of others . These include , for example , investment managers that manage the assets of a pension fund .   Alternative views of asset management in the engineering environment are : the practice of managing assets to achieve the greatest return ( particularly useful for productive assets such as plant and equipment ) , and the process of monitoring and maintaining facilities systems , with the objective of providing the best possible service to users in all dimensions ( appropriate for public infrastructure assets ) .

neg: Archival appraisal In the archival sense , appraisal is a process usually conducted by a member of the record-holding institution ( often a professional archivist ) in which a body of records are examined to determine their value . Some considerations when conducting appraisal include how to meet the record-granting body 's organizational needs , how to uphold requirements of organizational accountability ( be they legal , institutional , or determined by archival ethics ) , and how to meet the expectations of the record-using community .   Appraisal is considered a core archival function ( alongside acquisition , arrangement and description , preservation , reference , and public programming ) although the task of records appraisal is somewhat slippery and can occur within the process of acquiring records , during arrangement and description , and for the sake of preservation ; further , public programming projects often prompt the reappraisal process .  The official definition from the Society of American Archivists is as follows :   `` In an archival context , appraisal is the process of determining whether records and other materials have permanent ( archival ) value . Appraisal may be done at the collection , creator , series , file , or item level . Appraisal can take place prior to donation and prior to physical transfer , at or after accessioning . The basis of appraisal decisions may include a number of factors , including the records ' provenance and content , their authenticity and reliability , their order and completeness , their condition and costs to preserve them , and their intrinsic value . Appraisal often takes place within a larger institutional collecting policy and mission statement . ''

neg: Collateralized mortgage obligation A collateralized mortgage obligation ( CMO ) is a type of complex debt security that repackages and directs the payments of principal and interest from a collateral pool to different types and maturities of securities , thereby meeting investor needs . CMOs were first created in 1983 by the investment banks Salomon Brothers and First Boston for the U.S. mortgage liquidity provider Freddie Mac . ( The Salomon Brothers team was led by Gordon Taylor . The First Boston team was led by Dexter Senft ) .   Legally , a CMO is a debt security issued by an abstraction -- a special purpose entity -- and is not a debt owed by the institution creating and operating the entity . The entity is the legal owner of a set of mortgages , called a pool . Investors in a CMO buy bonds issued by the entity , and they receive payments from the income generated by the mortgages according to a defined set of rules . With regard to terminology , the mortgages themselves are termed collateral , ` classes ' refers to groups of mortgages issued to borrowers of roughly similar credit worthiness , tranches are specified fractions or slices , metaphorically speaking , of a pool of mortgages and the income they produce that are combined into an individual security , while the structure is the set of rules that dictates how the income received from the collateral will be distributed . The legal entity , collateral , and structure are collectively referred to as the deal . Unlike traditional mortgage pass-through securities , CMOs feature different payment streams and risks , depending on investor preferences . For tax purposes , CMOs are generally structured as Real Estate Mortgage Investment Conduits , which avoid the potential for `` double-taxation '' .   Investors in CMOs include banks , hedge funds , insurance companies , pension funds , mutual funds , government agencies , and most recently central banks . This article focuses primarily on CMO bonds as traded in the United States of America .   The term `` collateralized mortgage obligation '' technically refers to a security issued by specific type of legal entity dealing in residential mortgages , but investors also frequently refer to deals put together using other types of entities such as real estate mortgage investment conduits as CMOs .

neg: Intellectual capital Intellectual capital is the intangible value of a business , covering its people ( human capital ) , the value inherent in its relationships ( Relational capital ) , and everything that is left when the employees go home ( Structural capital ) , of which Intellectual property ( IP ) is but one component . It is the sum of everything everybody in a company knows that gives it a competitive edge . The term is used in academia in an attempt to account for the value of intangible assets not listed explicitly on a company 's balance sheets . On a national level intellectual capital refers to National Intangible Capital NIC .  A second meaning that is used in academia and was adopted in large corporations is focused on the recycling of knowledge via Knowledge management , Intellectual capital is used in the context of assessing the wealth of organizations . A metric for the value of intellectual capital is the amount by which the enterprise value of a firm exceeds the value of its tangible ( physical and financial ) assets . Directly visible on corporate books is capital embodied in its physical assets and financial capital ; however all three make up the value of an enterprise . Measuring the real value and the total performance of intellectual capital 's components is a critical part of running a company in the knowledge economy and Information Age . Understanding the intellectual capital in an enterprise allows leveraging of its intellectual assets . For a corporation , the result will optimize its stock price .   The IFRS ( International Financial Reporting Standards ) committee developed the International Accounting System 38 with the purpose of prescribing the accounting treatment for intangible assets . IAS 38.8 defines an intangible asset as an identifiable non-monetary asset without physical substance . An asset is a resource that is controlled by the entity as the result of past events ( for example purchase or self-creation ) and from which future economic benefits ( inflows of cash or other benefits ) are expected .

neg: Tax expense A company 's tax expense , or tax charge , is the income before tax multiplied by the appropriate tax rate . Generally , companies report income before tax to their shareholder under generally accepted accounting principles ( GAAP ) . However , companies report income before tax to their government under tax law .   As a result , the computation of the tax expense is considerably more complex . Tax law may provide for different treatment ( from GAAP ) of items of income and expenses as a result of tax policy . The differences may be of permanent or temporary nature . Permanent items are in the form of non taxable income and non taxable expenses . Things such as expenses considered not deductible by taxing authorities ( `` add backs '' ) , the range of tax rates applicable to various levels of income , different tax rates in different jurisdictions , multiple layers of tax on income , and other issues .   For example , a government trying to promote savings may exempt interest income from tax or provide a lower rate for long term investments - such as capital gains . Conversely , a government trying to balance its foreign trade may disallow the deduction of international travel expenses or purchases made abroad .   An example of temporary items may be depreciation expense ; sometimes governments provide for `` accelerated '' depreciation of particular items of interest to tax policy . Another common temporary difference refers to bad dedt write-off where the governments may generally have a stricter standard requiring the filing of claims in court .   Historically , in many places , a revenue-expense method was used , in which the income statement was seen as primary , and the balance sheet as secondary . Under International Financial Reporting Standards , as well as many other accounting principles , tax expense is the result of computing current and deferred tax payable using the asset-liability method in which the balance sheet is seen as primary and the income statement as secondary . The approach in United States Generally Accepted Accounting Principles was codified in SFAS 96 published in December 1987 , and updated in February 1992 with SFAS 109 , accounting for income taxes from a balance-sheet approach . See List of FASB Pronouncements .   Current tax payable is computed by multiplying the taxable income number , as reported to the tax authorities , by the appropriate tax rate . As with tax expense , the computation is made more complex by the range of tax rates that are applicable to various levels of income and the various deductions and adjustments that the tax authorities allow .   In the United States , the U.K. and elsewhere , companies are permitted to report one pre-tax income number ( also called income before tax , profit before tax or earnings before income tax ) to shareholders , and another , called taxable income , to the tax authorities . Differences between taxable income and the pre-tax income or profit number reported for financial statements are either temporary or permanent in nature . Permanent differences result when deductibility rules differ in perpetuity between accounting and tax law . Temporary differences result when the recognition of deductions for tax and accounting standards differ in their timing . The result is a gap between tax expense computed using income before tax and current tax payable computed using taxable income . This gap is known as deferred tax . If the tax expense exceeds the current tax payable then there is a deferred tax payable ; if the current tax payable exceeds the tax expense then there is a deferred tax receivable .   In the long run , income before tax and taxable income will likely be more similar than they are in any given period . If the one is less in earlier years , then it will be greater in later years . Deferred taxes will reverse themselves in the long run and in total will zero out , unless there is something like a change in tax rates in the intervening period . A deferred tax payable results from a tax break in the early years and will reverse itself in later years ; a deferred tax receivable results from more taxes being paid in early years than the tax expense reported to shareholders and will again reverse itself in later years . The deferred tax amount is computed by estimating the amount and the timing of the reversal and multiplying that by the appropriate tax rates .   For each of current tax and deferred tax , there may be elements which relate to the current accounting period ( current year current tax and current year deferred tax ) , as well as items which relate to earlier accounting periods ( strictly adjustments in respect of prior years , but often simply referred to as prior year current tax and prior year deferred tax ) .   Typically , adjustments in respect of prior years arise because the tax calculations made for the statutory accounts ( which need only be materially correct , and are prepared in a tight time frame to meet the accounts filing deadline ) differ from those done for the filing of the tax return ( typically done later in the year , with much greater thoroughness ) . This difference is therefore included in the tax expense line in the following year 's accounts . Other reasons for prior year elements to the tax expense may be where a past income tax return was re-submitted with a different tax result ( either because the taxpayer elected to , or because they were forced to by a tax authority who disagreed with the original filing ) . In any case , having adjustments in respect of prior years is a standard part of the tax expense item , and should not be considered a misstatement in the original accounts -- the tax expense item is not being restated .   In a set of statutory accounts , there will usually be a note to the accounts which provides a breakdown of the elements of the tax expense i.e. current tax ( current year and prior year ) , deferred tax ( current year and prior year ) . The exact disclosure requirement and format will depend on the relevant accounting standards under which the accounts were prepared ( e.g. IFRS , US GAAP , UK GAAP ) . It may also be required to show foreign tax charges separately , so that the current tax items only relate to tax in the home country ( this is the case under UK GAAP , for example ) . Foreign tax may also have current and prior year elements , and foreign tax may arise on the same underlying profits as domestic tax ( where there is double taxation ) .   All these factors mean that is not adequate to calculate the tax expense by simply taking the accounting profit multiplied by the tax rate .

neg: Evolution of Management Systems ' A management system is the framework of processes and procedures used to ensure that an organization can fulfill all tasks required to achieve its objectives .   After World War II , the reigning paradigm of product-oriented mass production had reached its peak . Examples of management systems at that time are linear assembly lines , organizational hierarchies of command , product quality control and mass consumption .   Soon afterwards , the Deming-Juran process-quality teachings spearheaded a new quality orientation ( later referred to as Total quality management ) and propelled Japan directly to the post-war process focus ( process quality control , just-in-time , continuous improvement ) . The US responded by a painful and prolonged product-to-process transformation , ultimately leveling the playing field again by the mid 1980s .   At the end of the 1980s , business process reengineering focused on the radical redesign of the production process through the reintegration of task , labor and knowledge . As a result , lean , flexible and streamlined production processes were created , capable of fast response and internet-based integration necessary for the upcoming phase of supply chains - business-to-business ( B2B ) -- as well as demand chains -- business-to-customer ( B2C ) .   In the above three stages of Evolution of Management Systems '' ' , the competitive advantage was derived almost exclusively from the internal resources of the firm . At the end of the 1980s , a radical fourth shift has occurred : the competitive advantage became increasingly derived from the external resources of the firm -- through the extended networks of suppliers and customers .   Figure 1 refers to the basic scheme of production and service delivery process . It represents the traditional linear input-process-output management system . This system has been fixed and unchanging for centuries . The only change has been in terms of changing focus on individual components of the system , emphasizing different parts of this basic scheme .   Although the scheme itself ( inputs → process → outputs ) remains mostly unchallenged , there are some indications that this business model will undergo major restructurings in the future ( in the emerging stages of Evolution of Management Systems ) . It will become disaggregated and distributed , subjected to non-linear modularity and bringing forth new ways of making things and delivering services . Then it will become reintegrated again , tying together globally distributed components into a unified recycling whole .

neg: Retention period The retention period of information is an aspect of records and information management ( RIM ) and the records life cycle . It identifies the duration of time for which the information should be maintained or `` retained '' , irrespective of format ( paper , electronic , or other ) . Retention periods vary on different types of information , based on content and a variety of other factors including : internal organizational need , regulatory requirements for inspection or audit , legal statutes of limitation , involvement in litigation , taxation and financial reporting needs , as well as other factors as defined by local , regional , state , national and/or international governing entities .   Once an applicable retention period has elapsed for a given type or series of information , and all holds/moratoriums have been released , the information is typically destroyed using an approved and effective destruction method , which renders the information completely and irreversibly unusable via any means . Information with historical value beyond its `` usable value '' may be accessioned to the custody of an archive organization for permanent or extended long-term preservation .

neg: Design management Design management is a business discipline that uses project management , design , strategy , and supply chain techniques to control a creative process , support a culture of creativity , and build a structure and organization for design . The objective of design management is to develop and maintain an efficient business environment in which an organization can achieve its strategic and mission goals through design . Design management is a comprehensive activity at all levels of business ( operational to strategic ) , from the discovery phase to the execution phase . `` Simply put , design management is the business side of design . Design management encompasses the ongoing processes , business decisions , and strategies that enable innovation and create effectively-designed products , services , communications , environments , and brands that enhance our quality of life and provide organizational success . '' The discipline of design management overlaps with marketing management , operations management , and strategic management .   Traditionally , design management was seen as limited to the management of design projects , but over time , it evolved to include other aspects of an organization at the functional and strategic level . A more recent debate concerns the integration of design thinking into strategic management as a cross-disciplinary and human-centered approach to management . This paradigm also focuses on a collaborative and iterative style of work and an abductive mode of inference , compared to practices associated with the more traditional management paradigm .   Design has become a strategic asset in brand equity , differentiation , and product quality for many companies . More and more organizations apply design management to improve design-relevant activities and to better connect design with corporate strategy .

neg: Financial risk management Financial risk management is the practice of economic value in a firm by using financial instruments to manage exposure to risk : Operational risk , credit risk and market risk , Foreign exchange risk , Shape risk , Volatility risk , Liquidity risk , Inflation risk , Business risk , Legal risk , Reputational risk , Sector risk etc. . Similar to general risk management , financial risk management requires identifying its sources , measuring it , and plans to address them .   Financial risk management can be qualitative and quantitative . As a specialization of risk management , financial risk management focuses on when and how to hedge using financial instruments to manage costly exposures to risk .   In the banking sector worldwide , the Basel Accords are generally adopted by internationally active banks for tracking , reporting and exposing operational , credit and market risks .

neg: Intangible asset finance Intangible Asset Finance is the branch of finance that deals with intangible assets such as patents ( legal intangible ) and reputation ( competitive intangible ) . Like other areas of finance , intangible asset finance is concerned with the interdependence of value , risk , and time .

neg: Joint-stock company A joint-stock company is a business entity in which different stocks can be bought and owned by shareholders . Each shareholder owns company stock in proportion , evidenced by their shares ( certificates of ownership ) . That allows for the unequal ownership of a business with some shareholders owning more of a company than others . Shareholders are able to transfer their shares to others without any effects to the continued existence of the company .   In modern-day corporate law , the existence of a joint-stock company is often synonymous with incorporation ( possession of legal personality separate from shareholders ) and limited liability ( shareholders are liable for the company 's debts only to the value of the money they invested in the company ) . Therefore , joint-stock companies are commonly known as corporations or limited companies .   Some jurisdictions still provide the possibility of registering joint-stock companies without limited liability . In the United Kingdom and other countries that have adopted its model of company law , they are known as unlimited companies . In the United States , they are known simply as joint-stock companies .

neg: Supply management (procurement) The term supply management describes the methods and processes of modern corporate or institutional buying . This may be for the purchasing of supplies for internal use referred to as indirect goods and services , purchasing raw materials for the consumption during the manufacturing process , or for the purchasing of goods for inventory to be resold as products in the distribution and retail process .   In many organizations , acquisition or buying of services is called contracting , while that of goods is called purchasing or procurement . The supply management function of an organization is responsible for various aspects of these acquisitions :  Working with business leaders who have identified a business need or requirement to identify , source , contract , and procure the needed good or service from qualified suppliers  Managing supplier performance  Implementing technologies , processes , policies , and procedures to support the purchasing process ( Supplier Relationship Management ) .  The supplier relationship management process : a process for providing the structure for how relationships with suppliers will be developed and maintained .  Economic theories of supply and demand   Supply management is generally regarded as a systematic business process that includes more functions than traditional buying , such as coordinating inbound and internal pre-production logistics and managing inventory .   Supply management deals primarily with the oversight and management of materials and services inputs , management of the suppliers who provide those inputs , and support of the process of acquiring those inputs . The performance of supply management departments and supply management professionals is commonly measured in terms of amount of money saved for the organization . However , managing risk is one of the other critical aspects of supply management ; especially the risk of non-availability at the required time of quality goods and services critical for an organization 's survival and growth .

neg: Process capital Process capital is the value to an enterprise which is derived from the techniques , procedures , and programs that implement and enhance the delivery of goods and services . Process capital is one of the three components of structural capital , itself a component of intellectual capital . Process capital can be seen as the value of processes to any entity , whether for profit or not-for profit , but is most commonly used in reference to for-profit entities .   A process comprises a `` series or network of value-added activities , performed by their relevant roles or collaborators , to purposefully achieve the common business goal .   Process capital can be created and enhanced by using business process mapping , business process modeling and business process management

neg: Capital budgeting Capital budgeting , or investment appraisal , is the planning process used to determine whether an organization 's long term investments such as new machinery , replacement of machinery , new plants , new products , and research development projects are worth the funding of cash through the firm 's capitalization structure ( debt , equity or retained earnings ) . It is the process of allocating resources for major capital , or investment , expenditures . One of the primary goals of capital budgeting investments is to increase the value of the firm to the shareholders .   Many formal methods are used in capital budgeting , including the techniques such as  Accounting rate of return  Average accounting return  Payback period  Net present value  Profitability index  Internal rate of return  Modified internal rate of return  Equivalent annual cost  Real options valuation   These methods use the incremental cash flows from each potential investment , or project . Techniques based on accounting earnings and accounting rules are sometimes used - though economists consider this to be improper - such as the accounting rate of return , and `` return on investment . '' Simplified and hybrid methods are used as well , such as payback period and discounted payback period .

neg: Corporate law Corporate law ( also `` company '' or `` corporations '' law ) is the practice or study of how shareholders , directors , employees , creditors , and other stakeholders such as consumers , the community , and the environment interact with one another . Corporate law is a part of a broader companies law ( or law of business associations ) . Other types of business associations can include partnerships ( in the UK governed by the Partnership Act 1890 ) , or trusts ( like a pension fund ) , or companies limited by guarantee ( like some community organizations or charities ) . Under corporate law , corporations of all sizes have separate legal personality , with limited or unlimited liability for its shareholders . Shareholders control the company through a board of directors which , in turn , typically delegates control of the corporation 's day-to-day operations to a full-time executive . Corporate law deals with firms that are incorporated or registered under the corporate or company law of a sovereign state or their subnational states . The four defining characteristics of the modern corporation are :   Separate legal personality of the corporation ( access to tort and contract law in a manner similar to a person )  Limited liability of the shareholders ( a shareholder 's personal liability is limited to the value of their shares in the corporation )  Shares ( if the corporation is a public company , the shares are traded on a stock exchange )  Delegated management ; the board of directors delegates day-to-day management of the company to executives   In many developed countries outside of the English speaking world , company boards are appointed as representatives of both shareholders and employees to `` codetermine '' company strategy . Corporate law is often divided into corporate governance ( which concerns the various power relations within a corporation ) and corporate finance ( which concerns the rules on how capital is used ) .

neg: Working capital Working capital ( abbreviated WC ) is a financial metric which represents operating liquidity available to a business , organization or other entity , including governmental entity . Along with fixed assets such as plant and equipment , working capital is considered a part of operating capital . Gross working capital equals to current assets . Working capital is calculated as current assets minus current liabilities . If current assets are less than current liabilities , an entity has a working capital deficiency , also called a working capital deficit .   A company can be endowed with assets and profitability but short of liquidity if its assets can not readily be converted into cash . Positive working capital is required to ensure that a firm is able to continue its operations and that it has sufficient funds to satisfy both maturing short-term debt and upcoming operational expenses . The management of working capital involves managing inventories , accounts receivable and payable , and cash .

neg: Business valuation Business valuation is a process and a set of procedures used to estimate the economic value of an owner 's interest in a business . Valuation is used by financial market participants  to determine the price they are willing to pay or receive to affect a sale of a business . In addition to estimating the selling price of a business , the same valuation tools are often used by business appraisers to resolve disputes related to estate and gift taxation , divorce litigation , allocate business purchase price among business assets , establish a formula for estimating the value of partners ' ownership interest for buy-sell agreements , and many other business and legal purposes such as in shareholders deadlock , divorce litigation and estate contest . In some cases , the court would appoint a forensic accountant as the joint expert doing the business valuation .

neg: Asset health management Asset health management or ( AHM ) is the field of study which looks at how to manage the `` health '' of an asset or assets . This often includes methods to establish asset health and effort to decide the appropriate actions to be taken to manage the assets ' health . This also includes the discussion of health at end of life to ensure the asset 's full life is used efficiently .   Asset health management includes many different methods which can sometime overlap in their intended scope and methods . Asset health management has become a difficult field to discuss due to the use of the same acronym to describe multiple different approaches and the use of the same approach with different names .   Asset health management can be considered a subset of Asset management

neg: Accrual Accrual ( accumulation ) of something is , in finance , the adding together of interest or different investments over a period of time . It holds specific meanings in accounting , where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting . These types of accounts include , among others , accounts payable , accounts receivable , goodwill , deferred tax liability and future interest expense .

neg: Private equity firm A private equity firm is an investment management company that provides financial backing and makes investments in the private equity of startup or operating companies through a variety of loosely affiliated investment strategies including leveraged buyout , venture capital , and growth capital . Often described as a financial sponsor , each firm will raise funds that will be invested in accordance with one or more specific investment strategies .   Typically , a private equity firm will raise pools of capital , or private equity funds that supply the equity contributions for these transactions . Private equity firms will receive a periodic management fee as well as a share in the profits earned ( carried interest ) from each private equity fund managed .   Private equity firms , with their investors , will acquire a controlling or substantial minority position in a company and then look to maximize the value of that investment . Private equity firms generally receive a return on their investments through one of the following avenues :  an initial public offering ( IPO ) -- shares of the company are offered to the public , typically providing a partial immediate realization to the financial sponsor as well as a public market into which it can later sell additional shares ;  a merger or acquisition -- the company is sold for either cash or shares in another company ;  a recapitalization -- cash is distributed to the shareholders ( in this case the financial sponsor ) and its private equity funds either from cash flow generated by the company or through raising debt or other securities to fund the distribution .   Private equity firms characteristically make longer-hold investments in target industry sectors or specific investment areas where they have expertise . Private equity firms and investment funds should not be confused with hedge fund firms which typically make shorter-term investments in securities and other more liquid assets within an industry sector but with less direct influence or control over the operations of a specific company . Where private equity firms take on operational roles to manage risks and achieve growth through long term investments , hedge funds more frequently act as short-term traders of securities betting on both the up and down sides of a business or of an industry sector 's financial health .

neg: Final accounts Final accounts give an idea about the profitability and financial position of a business to its management , owners , and other interested parties . All business transactions are first recorded in a journal . They are then transferred to a ledger and balanced . These final tallies are prepared for a specific period . The preparation of a final accounting is the last stage of the accounting cycle . It determines the financial position of the business . under this it is compulsory to make trading account , profit and loss account and balance sheet .   The term `` final accounts '' includes the trading account , the profit and loss account , and the balance sheet . Section 209 of the Companies Act 1956 makes it compulsory for companies to keep certain books of accounts .